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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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Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan pada Perguruan Tinggi Negeri di Jawa Timur Frinta Pratamasari; Umi Muawanah; Djuni Farhan
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.v6i3.4097

Abstract

Purpose: The aim of this research is to find out whether human resource competence, internal control systems and good university governance have a direct or indirect effect on the quality of state universities' financial reports. Methodology/approach: The research uses a quantitative approach, with data collection methods using questionnaires. The research sample was 255 leaders, internal supervisory units, managers and preparers of PTN financial reports in the UAPPA/B Unit in the Java Region. Path analysis was used as an analytical tool in this research, with SEM-PLS. Results/findings: Human resource competency, internal control system and good university governance has a positive and significant effect on the quality of financial reports. Human resource competency and internal control system has a positive and significant effect on good university governance. Human resource competency, internal control system has a positive and significant effect on the quality of financial reports through good university governance. Limitations: This study is limited by measuring the quality of financial reports from the perspective of human resource competency, internal control system and good university governance. While there are several other variables that can affect the quality of financial reports, such as the quality of information technology, because currently financial reports are done based on applications. Contribution: This finding is expected to increase the understanding that quality financial reports are produced by competent human resources in accounting, the organization has good internal control and the organization implements good university governance appropriately. Furthermore, this study contributes to the literature by showing the importance of financial report quality to maintain the image of the organization. Novelty: This study addresses the gap in previous research, that the competence of human resources for managing current financial reports must be complemented by an understanding of the use of applications that have been determined by the ministry.
Traveloka Booking Technology and Customer Satisfaction at Hotel Sahid Using TAM Model Fidha Citra Ardila; Anggalia Wibasuri; Winda Rika Lestari
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.v6i2.4105

Abstract

Purpose: This study aims to test how factors in the Technology Acceptance Model (TAM) affect customer satisfaction at Sahid Hotel Bandar Lampung. Methodology: The data source used was primary. Data were collected through a questionnaire randomly distributed to 100 respondents using probability sampling techniques. Data analysis was performed using structural equation Modelling (SEM) with the help of the Smart-PLS application. Results: The results revealed that Perceived Usefulness (PU) had a positive effect on Traveloka’s Attitude Toward Using (ATUs). Perceived Ease of Use (PEOU) has a positive effect on Traveloka’s Attitude Toward Using (ATUs). Enjoyment has a positive effect on Traveloka’s Attitude Toward Using (ATU). Perceived Ease of Use (PEOU) has a positive effect on Traveloka’s Perceived Usefulness (PU). Conclusion: Attitude Toward Using (ATU) has a positive effect on Traveloka’s Behavioural Intention to Use (BI). Behavioural Intention to Use (BI) has a positive effect on customer satisfaction. Perceived Usefulness (PU) has a positive effect on customer satisfaction. Perceived Ease of Use (PEOU) has a positive effect on customer satisfaction. Limitations: To use a larger sample and be able to cover all elements of the population in a balanced manner so that the results of the study can better reflect the actual circumstances and the results can be generalized more broadly. Contribution: Hotel Sahid Bandar Lampung needs to optimize services to consumers. The service is optimized by ensuring security and comfort when transacting on Traveloka.
Pengaruh Faktor Keuangan dalam Profitabilitas Terhadap Harga Saham Perbankan Digital 2021 – 2023 Devania Keysha Maharani
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.v6i3.4112

Abstract

Purpose: This study examines the influence of financial factors on profitability, namely Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), and Operating Expenses to Operating Income (OEOI), with regard to the stock prices of digital banking and digitally transformed banking in Indonesia from 2021 to 2023. Methodology/approach: Quantitative research approach was used. The type of data used in this study is secondary data, with a population consisting of 12 digital banks and banking companies that have digital transformation listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Results/findings: The results of the study show that ROA and BOPO has a negative and statistically significant effect on stock prices, ROE and NIM has a positive and statistically significant effect on stock prices. Conclusions: COVID-19 has accelerated digital banking and shifted investor focus to tech innovation. ROA and OEOI had negative effects on stock prices (H1 and H4 rejected), while ROE and NIM had positive effects (H2 and H3 accepted). Limitations: This research is limited to the financial performance ratios used, and the results focus on digital banking companies in Indonesia only. Contribution: This study can be used as a literature reference for further research, especially on the influence of financial factors in terms of profitability on the share prices of digital banking in Indonesia.
The Role of Employee Recovery Performance on Service Recovery Performance and Quality of Service Diovany Tirtana; Sari Rahmadhani
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.v6i3.4121

Abstract

Purpose: This study aims to evaluate the influence of employee and service recovery performance on service effectiveness in SAMSAT Semarang City. This study explores the empirical model of employee recovery performance, service recovery performance, and quality of service in Public Service Institutions.Methodology/approach: This method uses a quantitative approach, with data collected through surveys of employees directly involved in the service.Results/findings: The results showed that employee recovery performance had a positive effect on service quality, whereas service recovery performance did not impact service quality. The study also found that employee recovery performance serves as a mediator in the relationship between service recovery performance and service quality. Conclusion: This study aimed to explore the role of service recovery performance and employee performance in enhancing service effectiveness at the SAMSAT office in Semarang City. The results indicate that employee recovery performance has a positive effect on service quality, in line with initial expectations. These findings suggest that improving employee recovery performance can strengthen public perceptions of SAMSAT services. Limitations: This study focuses on internal factors, such as employee performance and service recovery, but has not extensively examined external influences on service effectiveness.Contribution: These findings emphasize the importance of training and support for employees in improving customer satisfaction. The results of this study are expected to provide concrete recommendations for service improvement at SAMSAT, as well as open up opportunities for further research on factors that affect the effectiveness of public services.
Sistem Informasi Akuntansi Atas Aset Hak Guna Berbasis Aplikasi Dewi Djumiyati; Agus Munandar
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.v6i3.4179

Abstract

Purpose: The aim of this study is to develop an accounting information system as an application using a framework laravel to support the calculation of depreciation  and interest expense on the right-of-use assets of PT Bank Oke Indonesia, Tbk. Methodology/approach: The research methodology used the Laravel Framework with PHP programming language, MySQL as the database, and testing with Black Box Testing. Results/findings: This research shows that the accounting information system based on the Laravel Framework has been successfully developed according to the agreed-upon design, as evidenced by the testing results, and operates according to the requirements. Conclusions: This study develops an accounting information system for right-of-use assets by designing a PSAK 73 application using the Laravel framework with the PHP programming language, MySQL database, and black box testing. The application supports storing lease agreements, calculating Net Present Value (NPV), right-of-use asset values, lease liabilities, depreciation, and interest expenses, as well as generating journal entries for depreciation and accumulated depreciation automatically to reduce errors and improve data accuracy. Limitations: This study is limited to a single case study of PT Bank Oke Indonesia (TBK).  This application is not representative of all companies in the banking industry, and is only designed for Bank Oke Indonesia. Contribution: This research is beneficial for Bank Oke Indonesia in calculating depreciation expense and interest expense rights to use assets and information technology to improve the quality of financial reporting.
Impact of Talent Management, Job Satisfaction, and Commitment on Employee Retention Indrati Indrati; Ardi Ardi; Margaretha Pink Berlianto
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.v6i3.4181

Abstract

Purpose: This study aimed to examine the effects of Recruitment & Selection, Teamwork & Management Support, Performance & Career Management, and Salary & Compensation on employees' Intention to Stay, with Job Satisfaction and Employee Commitment as mediating variables. Methodology/approach: This study employs a cross-sectional survey method. This strategy was chosen for its effectiveness because it enables the researcher to directly observe participants and gain insights into their characteristics within the workplace. Results/findings: The results show that Recruitment & Selection, Teamwork & Management Support, Performance & Career Management, and Salary & Compensation positively affect Job Satisfaction and Employee Commitment, which in turn enhance the Intention to Stay. Job Satisfaction and Employee Commitment also act as mediators in these relationships. Conclusion: All components of Ability Management positively influence Job Satisfaction and Employee Commitment, which in turn increase the Intention to Stay. The strongest relationship was between Employee Commitment and Intention to Stay, while the weakest was from Recruitment & Placement to Job Satisfaction. These findings emphasize the importance of employee satisfaction and commitment in talent retention. Limitations: This research included only 62 employees from PT XYZ, which might not accurately reflect the complete employee base of the organization or the broader manufacturing industry. Consequently, the results should not be universally applied to other companies with varying attributes. Contribution: This study combines key talent management factors and examines their impact on intention to stay through job satisfaction and employee commitment, offering deeper insights than previous research focusing on fewer aspects.
Eksplorasi Penggunaan Keberlanjutan Sistem Informasi pada Pengguna Virtual Account Nikki Ananda Putri; Wira Bharata
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.v6i2.4186

Abstract

Purpose: This study examined the sustainable use of an information system using the IS Continuance and Technology Acceptance Model (TAM) as a theory.Methodology/Approach: This is a quantitative research study with an explanatory method. The respondents are virtual account users on the Shopee in Samarinda City. Data were collected using purposive sampling and Structural Equation Model (SEM) techniques with SmartPLS.Results/Findings: The test results showed Perceived Ease of Use has a positive and significant impact on Attitude, Perceived Usefulness has a positive and significant impact on Attitude, Attitude has a positive and significant impact on IS Continuance, Perceived Ease of Use has a positive and significant impact on IS Continuance, and Perceived Usefulness has a positive and significant effect on IS Continuance. In addition, there is also a positive and significant effect of Attitude in mediating the relationship between Perceived Ease of Use on IS Continuance and Perceived Usefulness on IS Continuance. Conclusions: Perceived Ease of Use has a positive and significant effect on Attitude; Perceived Usefulness has a positive and significant effect on Attitude; Attitude has a positive and significant effect on IS Continuance; Perceived Ease of Use has a positive and significant effect on IS Continuance; Perceived Usefulness has a positive and significant effect on IS Continuance. Attitude was also found to be able to mediate the relationship between Perceived Ease of Use and IS Continuance positively and significantly, and also mediate the relationship between Perceived Usefulness and IS Continuance positively and significantly.Limitations: The variable in IS Continuance Theory are not used in their entirety, but only limited to aspects that improve customer attitudes, and create continuance information system usage actions. Contribution: The research focuses on the act of sustainable use carried out by information system users. The goal is to improve facilities that support uses convenience and usability so that users can show a positive attitude which will create information system continuance.
Pengaruh Kualitas Sistem Kualitas Layanan dan Pemasaran Relasional terhadap Loyalitas Pengguna BSB Mobile pada Bank Sumsel Babel Syariah Palembang dengan Kepuasan Pengguna sebagai Variabel Intervening Winda Fuji Lestari; Isnurhadi Isnurhadi; Ahmad Maulana
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.4217

Abstract

Purpose: This study aimed to analyze the factors influencing user satisfaction and loyalty in using the BSB Mobile application at the Bank Sumsel Babel Palembang Syariah Branch. This research focuses on system quality, service quality, and relational marketing as variables that potentially enhance user satisfaction and loyalty. Research methodology: A quantitative approach was employed using PLS-SEM for data analysis with SmartPLS. The study sample consisted of 266 purposively selected mobile BSB users. Data were collected through an online questionnaire. Descriptive demographic analysis was conducted using SPSS to determine the respondent characteristics. Results: The results indicate that system quality, service quality, and relational marketing have positive and significant effects on user satisfaction. User satisfaction acts as a mediator, enhancing the influence of these factors on user loyalty. These findings demonstrate the critical role of system quality, service quality, and relational marketing in fostering user loyalty to BSB Mobile apps. Limitations: This study focuses only on system quality, service quality, and relationship marketing on user loyalty with user satisfaction as intervening variables in the Syariah Palembang Branch. Contribution: This study is expected to provide deeper insight into the  effects of system quality, service quality, relationship marketing to user loyalty with user satisfaction as an intervening variable.  
Analisis Kesehatan Bank KBMI 4 Berdasarkan Capital, Asset, Earning, dan Liquidity 2019 – 2023 Junika Cahya Gumilang; Afni Sirait; Sriyono Sriyono; Zuhrohtun Zuhrohtun; Marita Marita
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.v6i3.4229

Abstract

Purpose: The influence of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Operational Costs and Operational Income (OCOI), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) on the Profitability Ratio (ROA) in Bank Groups based on Core Capital (KBMI) 4 from 2019 to 2023. Methodology/approach: Quantitative research approach was used. The type of data used in this study is secondary data, with a population consisting of the Bank Group Based on Core Capital (KBMI) 4 listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Results/findings: The results of this study indicate that the Capital Adequacy Ratio (CAR) has a positive effect on Return On Assets (ROA), Operating Costs Operating Income (OCOI) has a negative effect on Return On Assets (ROA), Net Interest Margin (NIM) has a positive effect on Return On Assets (ROA), Loan to Deposit Ratio (LDR) has a positive effect on Return On Assets (ROA), on the other hand Non Performing Loan (NPL) has no effect on Return On Assets (R OA). Conclusions: This study finds that CAR, NIM, and LDR positively and significantly affect ROA, whereas BOPO has a negative and significant impact. The NPL showed no significant effect. Overall, 96% of the ROA variation in KBMI 4 banks from 2019 to 2023 is explained by these financial variables, highlighting their strong influence on profitability during economic uncertainty. Limitations: This study is limited to the financial performance ratios used, and the results provided are focused on KBMI 4 banking companies in Indonesia only. Contribution: This study can be used as a literature reference for further research, especially research on the influence of bank health levels on profitability (ROA)  Bank Groups based on Core Capital (KBMI) 4  in Indonesia.
Pengaruh Keberagaman Dewan terhadap Nilai Perusahaan melalui Kinerja ESG Rifda Nadifah; Muhammad Dahlan; Sofik Handoyo
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4245

Abstract

Purpose: This study examines the effect of board characteristics—gender diversity, cultural background, expertise, and experience—on firm value, with Environmental, Social, and Governance (ESG) performance serving as an intervening variable. The research focuses on publicly listed companies across five European Union countries: Germany, France, Italy, Spain, and the Netherlands. Methodology/Approach: A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The sample was drawn through purposive sampling, targeting firms that disclosed ESG scores and provided comprehensive data on board composition. Results/Findings: The findings indicate that only gender diversity within boards has a significant and positive effect on ESG performance. Other characteristics—cultural background, expertise, and experience—did not show significant impacts. Additionally, ESG performance itself was not found to have a significant influence on firm value. Similarly, board characteristics did not directly affect firm value in this study. Conclusions: The results suggest that while gender diversity may strengthen ESG-related outcomes, this does not necessarily translate into higher firm value within the observed context. This highlights a gap between ESG initiatives and tangible financial performance. The findings underscore the importance of effective governance practices that integrate ESG into broader corporate strategies rather than relying solely on board diversity. Limitations: This study is limited to five EU countries and a single observation period, restricting the generalizability of the results. Contribution: The study contributes to corporate governance literature by clarifying which board attributes improve ESG performance under EU gender quota regulations and offering insight into why diversity alone may not directly increase firm value.

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