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INDONESIA
JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Published by Goodwood Publishing
ISSN : -     EISSN : 27160807     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics
Jurnal Akuntansi, Keuangan dan Manajemen (Jakman) adalah jurnal peer-review dalam bidang Akuntansi, Keuangan, dan Manajemen. Jakman menerbitkan artikel yang relevan dan telah direview oleh beberapa editor yang merupakan ahli di bidangnya. Jurnal ini diharapkan dapat menjadi platform yang signifikan bagi para peneliti di Indonesia untuk berkontribusi terhadap pengembangan teori dan praktik yang mencakup semua aspek Akuntansi, Keuangan, dan Manajemen.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 692 Documents
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Eksplorasi NIM dan LDR terhadap Harga Saham dengan Mediasi NPL Nisa Amelia Wulandari; Firdaus Firdaus; Nurhayati Nurhayati; Suharti Suharti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3821

Abstract

Purpose: This study will look at how stock prices with non-performing loans (NPL) are affected by Net interest margin (NIM) and Loan to Deposit Ratio (LDR).Methodology/approach: This study uses secondary data from IDX for conventional banks in Indonesia from 2019 to 2023. This study uses the documentation method and analysis tools with the SEM-PLS approach.Results/findings: The results show that NPL is negatively and significantly affected by NIM, but NPL is not significantly affected by LDR, NIM is able to positively and significantly affect stock prices, but stock prices are not significantly affected by LDR. NIM has a positive and significant impact due to the mediating role of NPL. On the other hand, there is no significant impact between LDR and stock price with NPL mediation.Conclusions:Limitations: This study only uses the variables NIM, LDR, NPL and stock prices with a sample of 20 conventional banks listed on the IDX with annual reports for the period 2019 - 2023. Future research should be able to provide additional variables with a larger number to determine the effect on stock prices such as the use of financial ratios ROA, ROE, and external assets. In addition, it is also necessary to increase the number of samples used so that statistics can accurately represent the population such as using additional samples from Islamic banking, regional banking, or other industrial companies.Contribution: Stakeholders can use these results to assess the share price of the banking sector using financial ratios.
Analisis Reaksi Pasar Modal terhadap Pemilihan Umum Presiden Indonesia Tahun 2024 Syarifuddin Rasyid; Darmawati Darmawati; Rizky Khaerany; Nisrinatul Nadhifa; Dwi Dian Pratiwi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3825

Abstract

Purpose: This research seeks to assess the capital market's response to the Indonesian presidential election by employing an event study methodology that incorporates abnormal return (AR) and trading volume activity (TVA) variables.Methodology/approach: This research employs a quantitative methodology utilising the event study technique on the Indonesia Stock Exchange. The utilised data comprises stock price information and trading volumes of companies listed in the LQ45 index. This study utilised a sample size of 45 companies. The employed hypothesis tests are the Wilcoxon Signed Ranks Test and the One Sample t-test.Results/findings: There is no significant market reaction in the days surrounding the 2024 election. There is a significant difference in abnormal returns before and after the 2024 election, but this difference is not followed by a difference in trading volume activity. In this study, there is no significant difference in trading volume activity before and after the 2024 presidential election.Conclusions: The capital market reaction to the presidential election on February 14, 2024 in Indonesia can be concluded that there was no significant market reaction in the days surrounding the 2024 election, although there was a difference in abnormal returns before and after the election.Limitations: This study's limitations include the inability to generalise results due to its exclusive focus on the LQ-45 index population and the selection of event types that inadequately represent presidential election occurrences, thereby restricting the generalisability of the election's impact on capital market reactions.Contribution: This research aims to assist investors and policymakers in comprehending market responses to political changes and their ramifications for investment choices.
Peran Supply Chain Innovation Memediasi Entrepreneur Orientation dan Innovation Performance Sektor Perikanan Christin Susilowati; Erie Awalil Fakhri; Dunga Dwi Barinta; Muchammad Zuhri Ramadhani Abanan; Maya Faridhotul Aini
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3860

Abstract

Alegre, J., & Chiva, R. (2013). Linking entrepreneurial orientation and organizational learning capability to innovation performance. Journal of Business Research, 9(3), 430-450. Amin, M., & Rahmawati, S. (2020). The effect of entrepreneurial orientation on innovation performance. . Asian Journal of Innovation and Policy, 3(1), 3-18. Bai, C. R., J. . (2016). Exploring the relationship between supply chain collaboration and innovation capabilities. Journal of Business Logistics, 37(2), 116-131. Barreto, L. S. (2024). Measuring innovation performance in small and medium enterprises: A unidimensional approach. Journal of Innovation Management, 21(3), 317-343. Carter, S. (2023). Entrepreneurial behaviors and innovation in small businesses. Small Business Economics, 45(4), 23-38. Cuthbertson, R. F., P. I. (2022). Supply chain innovations and firm performance: The moderating role of industry dynamism. Industrial Marketing Management, 8(2), 25-37. Gao, T., Tang, X., Wang, X., & Chen, L. (2017). Supply chain innovation and performance: Evidence from Chinese manufacturing firms. International Journal of Operations & Production Management, 37(10), 1457-1474. Ghobadi, S. (2023). The role of entrepreneurial orientation in organizational resilience. Journal of Entrepreneurship Research, 35(2), 145-162. Hilmersson, M. (2014). The effects of entrepreneurial orientation on firm performance. Entrepreneurship Research Journal, 4(2), 167-190. Malacina, R. T., A. (2022). Innovations in supply chain systems: Drivers and challenges. Operations and Supply Chain Management Journal, 15(3), 51-62. Mingyue Fan, Q., Wang, X., & Liu, S. (2021). Entrepreneurial orientation and SME innovation performance. Journal of Small Business Management, 59(4), 134-152. Mittal, S., Khan, M. A., Romero, D., & Wuest, T. (2018). A critical review of smart manufacturing & Industry 4.0 maturity models: Implications for SMEs. Journal of Manufacturing Systems, 49(1), 194-214. Müller, R., Pemsel, S., & Shao, J. . (2021). Supply chain integration and Industry 4.0: Impacts on innovation and firm performance. Journal of Cleaner Production, 34(2), 256-270. Ndubisi, N. O. I., K. (2012). Relationship between entrepreneurial orientation, innovation, and firm performance. Journal of Business Research, 65(4), 673-678. Purnomo, H., Kusumaningtyas, N., & Nugroho, A. (2022). Exploring the role of entrepreneurial orientation in SMEs innovation. International Journal of Innovation, Creativity, and Change, 17(2), 45-58. Putra, A. A. (2021). Pengaruh Integrasi Supply Chain (Sci) Terhadap Kinerja Operasional Umkm Di Kabupaten Bantul. Rosenbusch, N., Brinckmann, J., & Bausch, A. (2011). Is innovation always beneficial? A meta-analysis of the relationship between innovation and performance in SMEs. Journal of Business Venturing, 26(4), 761-787. Sarsah, S. A., Boafo, A. J., & Kwesi, B. (2020). Entrepreneurial orientation and innovation performance in emerging markets. International Business Research, 13(3), 12-25. Tajeddini, K., Ratten, V., & Denisa, M. (2020). Revisiting the relationship between entrepreneurial orientation and innovation performance in SMEs. Journal of Small Business Economics, 39(5), 945-962. Tambunan, T. (2019). Development of SMEs in ASEAN with a focus on Indonesia. Journal of Southeast Asian Economies, 38(3). Wang, Y., Zhang, S., & Liu, Y. (2017). The role of entrepreneurial orientation in dynamic business environments. Journal of Business Strategy, 38(3), 49-57. Wong, W., Tan, F., & Lee, K. (2016). Assessing the impact of supply chain innovation on performance: Evidence from SMEs. Journal of Supply Chain Management, 47(3), 89-105.
Pengembangan Pariwisata Berbasis Komunitas di Desa Aneuk Laot Aceh Djohari Somad; Myrza Rahmanita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.3863

Abstract

Purpose: This study explores community-based tourism (CBT) development in Aneuk Laot Village, Sabang City, as a strategy to support Sustainable Development Goals (SDGs). Methodology/approach: A qualitative case study was conducted using interviews, observations, and a literature review. The informants included Pokdarwis, traditional leaders, and BUMDes managers. Results/findings: The tourism potential of Aneuk Laot includes natural (Lake Aneuk Laot, forests, hills), cultural (traditional customs), and culinary tourism. Effective CBT is driven by active community participation, including youth, women, and local institutions such as Pokdarwis, BUMDes, and traditional leaders. This collaborative model supports the preservation of local assets and contributes to the achievement of the SDGs. Conclusions: The development of community-based tourism (CBT) in Gampong Aneuk Laot contributes significantly to the achievement of the SDGs through cultural preservation, environment, and community empowerment. The active involvement of youth, women, and indigenous groups in tourism management creates jobs, increases income, and strengthens the ownership of local resources. This model promotes sustainable development from social, economic, and ecological aspects. Limitations: This research is limited to examining how community-based tourism development can support sustainable development goals (SDGs) in a region.  There are many other areas which can be studied both in the tourism sector and in other sectors as supporting sustainable development goals (SDGs) Contribution: The research results can be useful for community-based tourism studies and various types of studies supporting sustainable development goals (SDGs).
Analisis Faktor Kesuksesan Pengelolaan Desa Wisata Berkelanjutan: Studi Kasus di Jawa Barat Arif Hadi Purnawan; Myrza Rahmanita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.3869

Abstract

Purpose: This research examines the success factors in the management of sustainable tourism villages in West Java. Methodology/approach: This study employs a Systematic Literature Review (SLR) of 32 Scopus and SSCI-indexed articles (2018–2023) with an impact factor of ?3.0, focusing on sustainable tourism villages, digital innovation, and cultural preservation. Secondary data were also obtained from Statistics Indonesia (BPS), the West Java Tourism Office, and interviews with tourism village managers. Results/findings: The success of sustainable tourism villages in West Java is driven by penta-helix collaboration, community-based monitoring, digital innovation, cultural preservation, environmental management, and the diversification of the creative economy through digital platforms. These factors are integrated and mutually support sustainable village management. Conclusions: The effective management of sustainable tourism villages in West Java is supported by penta-helix collaboration, community-based monitoring, transparent financial management, digital innovation, socio-cultural preservation, resource management, and creative economy diversification through digital platforms. These integrated factors significantly contribute to the sustainable development of tourism villages. Limitations: This study is limited to research conducted in the West Java region. Other regions remain to be explored using similar research frameworks or different approaches to sustainable tourism village management and sustainable development (SDGs). Contribution: This research is expected to contribute to the fields of tourism studies, tourism village management, and other relevant scientific disciplines.
The Impact Of Green Human Resource Management to Environmental Performance Alden Nelson; Junaidi Junaidi; Anthony Sentoso
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.3898

Abstract

Purpose: This study examines how companies’ environmental performance is affected by Green Human Resource Management (GHRM), with a focus on the moderating influence of corporate environmental ethics and the mediating effect of green organizational culture. Methodology/approach: A quantitative research approach was employed, with data acquired through surveys aimed at organizations implementing GHRM policies. The links between GHRM, green organizational culture, corporate environmental ethics, and environmental performance were examined using path analysis. Results/findings: Green organizational culture serves as a mediator between GHRM and environmental performance, and GHRM activities greatly improve corporate environmental performance. The positive correlation between GHRM and environmental performance is reinforced by corporate environmental ethics, underscoring the significance of ethical commitment in maximizing GHRM's advantages of GHRM. Conclusions: Green organizational culture and environmental ethics are key to improving sustainability, while GHRM supports but does not directly drive performance. Companies should focus on building strong green values and ethical practices. GHRM, green culture, ethics, and performance are interconnected, with ethics moderating GHRM’s impact of GHRM. To enhance GHRM’s effectiveness of GHRM, firms should offer training, promote eco-values, and align policies with sustainability goals. Limitations: As the data are restricted to companies that have implemented GHRM policies, the conclusions might not qualify as relevant to other companies. Deeper qualitative insights are not offered by quantitative methods. Contribution: This study adds to the body of knowledge in GHRM by highlighting the vital roles that environmental ethics and green organizational culture play in improving corporate environmental performance.
The Role of E-Service Quality and Price Perception: Key to Increasing Loyalty through Consumer Satisfaction Ika Utami Yulihapsari; Rully Indrawan; Juliater Simarmata; Munawaroh Zainal
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3941

Abstract

Purpose: This study aims to analyse the effect of E-Service Quality and Price Perception on consumer loyalty, with consumer satisfaction as a mediating variable. Methodology/Approach: In January 2024, a survey was conducted on 105 respondents based on TopBrand survey data. The sampling process used the Roscoe technique and the probability sampling method. This survey was used to test the validity and reliability of the instrument and to test the hypothesis to identify the direct and indirect effects between research variables. The study indicates that e-service quality directly affects customer satisfaction and loyalty. Results/Findings: Price perception plays an important role in shaping customer satisfaction and loyalty, where customers who consider prices fair and in line with the value, they receive are likely to feel higher Satisfaction and stronger loyalty. Satisfaction, in turn, acts as a mediator, increasing the positive impact of e-service quality and price perception on loyalty.Conclusions: E-service quality and price perception significantly influence customer satisfaction and loyalty, with satisfaction acting as a mediator in strengthening these relationships. Businesses must enhance service reliability, responsiveness, and user-friendliness while ensuring competitive and transparent pricing to improve customer retention. Implementing data-driven strategies, proactive communication, and technological innovations will further sustain long-term customer satisfaction and loyalty.Limitations: The study only focuses on the logistics sector (J&T and JNE), so the results may not apply to other industries.Contribution: Highlights the relevance of the Expectancy Disconfirmation Theory (EDT) in digital services.
Faktor Customer Review dan E-Service Quality terhadap Keputusan Pembelian Shopee Milenia Tiffany; Faurani Santi Singagerda
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3981

Abstract

Purpose: This study aims to examine the influence of Customer Review and E-Service Quality, on purchase decisions mediated by the level of customer trust of the Shopee Application Methodology/Approach: The testing method used in this study was a quantitative method. This study used a questionnaire to collect data. The questionnaire was distributed by random sampling through Google Forms. Hypothesis testing was performed using a Structural Equation Model (SEM). Results/Findings: The results showed that online customer reviews had no effect on shopee purchase decisions, e-service quality had an effect on shopee purchase decisions, trust had an effect on shopee purchase decisions, trust weakened the influence of customer reviews on purchase decisions and trust weakened the influence of customer reviews on decisions purchase.Conclusions: Online customer review tidak berpengaruh terhadap keputusan pembelian di Shopee, sedangkan e-service quality dan trust memiliki pengaruh signifikan terhadap keputusan pembelian. Selain itu, trust memperlemah pengaruh customer review terhadap keputusan pembelian, sehingga Shopee perlu meningkatkan kualitas pelayanan inti untuk menjaga kepercayaan pelanggan.Limitations: This research is only limited to the variables of online customer reviews, e-service quality trust, and purchase decisions. There are many other factors that are very likely to be raised and explored for future research.nContribution: This research is expected to improve the purchase decisions and serve as a reference for further research.
Distribusi Upah Terhadap Produktivitas Kerja dan Kerja Sama dalam Ekonomi Islam Rivan Maulana; Heni Verawati; Ersi Sisdianto
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4034

Abstract

Purpose: This study examines the influence of work experience, productivity, and collaborative work on wage dispersion from an Islamic economic perspective, with a focus on Andalas Surya Gemilang Mini Plant workers. This study evaluates how these factors affect wage dispersion and provides insights into the principles of Islamic economics. Methodology: A descriptive quantitative approach was used, involving 109 workers from the Mini Plant Andalas Surya Gemilang. Data were collected through questionnaires and analyzed using SmartPLS 3 for structural equation modelling. The hypotheses were tested using regression analysis to evaluate the influence of work experience, productivity, and collaborative work on wage dispersion. Results: This study found that Work experience and collaborative work had no significant effect on wage dispersion, while productivity had a significant effect. The combination of these three factors significantly contributes to wage dispersion. Conclusions: This study found that productivity significantly affects wage dispersion at Mini Plant Andalas Surya Gemilang, whereas work experience and collaboration have fewer direct effects. Combining these factors contributes to the wage gap. Limitations: This research is limited to one organization, the Andalas Surya Gemilang Mini Plant, which may limit the generalization of the results to other industries. Future research could expand this scope to other sectors for greater insight. Contributions: This study provides practical recommendations for companies to consider work experience and productivity in designing compensation systems that motivate employees and encourage collaboration, in line with Islamic values that emphasize justice and welfare.
Penentu Niat Membeli Kembali: Perspektif Etika Bisnis Islam M. Samsul Ma’arif; Muhammad Kurniawan; Ersi Sisdianto
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.4085

Abstract

Purpose: This study aims to analyze the impact of sensory, emotional, and social experiences on the repurchase intention of consumers using Skintific skincare products in Bandar Lampung, particularly within the context of Islamic ethical business practices.Methodology/Approach: A quantitative research approach was employed, utilizing non-probability sampling techniques. The study involved 104 respondents who had previously used the Skintific products. Data analysis was conducted using descriptive statistics and Partial Least Squares (PLS) to assess the relationships between the variables.Results/Findings: The results indicate that all dimensions of customer experience sensory, emotional, and social have a positive and significant influence on consumers repurchase intentions. This underscores the critical role of customer experience in fostering brand loyalty.Conclusions: Sensory experience, emotional experience, and social experience significantly influence the repurchase intention of skincare consumers in Bandar Lampung, especially when combined with Islamic economic principles that emphasize ethics, fairness, and customer welfare. By implementing these values-based marketing strategies, skincare brands can increase customer loyalty and satisfaction sustainably.Limitations: The study acknowledges certain limitations, including the focus on a specific product and location, which may affect the generalizability of the findings. Additionally, the research highlights the need for further exploration of how Islamic ethical principles can be integrated into marketing strategies to enhance customer experiences.Contributions: This study contributes to understanding how sensory, emotional, and social experiences influence consumers repurchase intention of skincare products in Bandar Lampung. In addition, this study highlights the role of Islamic economic principles in forming ethical and loyalty-oriented marketing strategies.

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