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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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Market Analysis and Business Operations of Online Food Delivery Around STIE Ganesha Aep Saefullah; Fuad Gagarin Siregar; M. Arief Noor; Rianti Salima; Rosliana Rosliana
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.v6i3.4278

Abstract

Purpose: This study examines the market dynamics, operational challenges, and competitive strategies of SMEs in the online food delivery sector around STIE Ganesha, with a focus on identifying performance drivers and actionable solutions for business optimization. Methodology/approach: A qualitative descriptive approach was adopted, involving semi-structured interviews with 20 SME owners using GoFood, GrabFood, and ShopeeFood. Data were collected from December 2024 to February 2025 and analyzed thematically to map operational patterns and market behaviors. Results/findings: Key determinants of customer retention included taste quality (highlighted by 85% of respondents), service speed (70%), and promotional effectiveness (65%). SMEs leverage product differentiation (e.g., hyperlocalized menus) and platform partnerships to sustain their market share. However, challenges persist, such as platform instability (reported by 60% of businesses) and insufficient digital literacy for advanced marketing tactics. Conclusions: The study underscores that SMEs’ competitiveness in campus-centric markets hinges on balancing micromarket responsiveness (e.g., adapting to seasonal demand) with operational agility. The strategic integration of digital tools and collaborative logistics, rather than reliance on third-party platforms alone, has emerged as critical for scalability. Limitations: The findings are context-bound to SMEs near STIE Ganesha and major delivery platforms. Future studies should explore rural and non-campus ecosystems to validate the universality of the proposed strategies. Contribution: Theoretical: Expands the Resource Orchestration Framework by contextualizing SME strategies in hyper-localized digital economies. Introduces a micro market analysis model linking campus-specific demand cycles to operational decision-making.Practical: Provides actionable toolkits, including a Dynamic Pricing Matrix for demand fluctuations and a Partnership Optimization Framework for platform collaboration. Methodology/approach: The study was conducted from December 2024 to February 2025, employing a descriptive qualitative approach. Data were collected through semi-structured interviews with 20 business owners using platforms such as GoFood, GrabFood, and ShopeeFood. Results/findings: The taste quality, fast service, and effective promotions are crucial for attracting and retaining customers. Despite high competition, SMEs have maintained their market positions through product differentiation, flavor innovation, and promotional packages. Although online delivery platforms offer substantial support, respondents highlighted the need for improved platform stability and more consistent promotional efforts. They also expressed the importance of training in digital marketing and operational management to enhance competitiveness. Limitations: This study is limited to SMEs operating around STIE Ganesha and on major online platforms. Broader generalizations require similar studies in different regions with varying business models. The research contributes to the fields of entrepreneurship and business management by providing insights for policymakers, platform providers, and business associations. Contribution: These insights focus on supporting SMEs through training, platform partnerships, and strategic collaborations. The research focused on operational processes, customer service, marketing strategies, and platform support. Novelty : The exploration of how platform partnerships, operational innovation, and digital marketing strategies influence the performance of SMEs in the online food delivery market, a topic that has not been extensively explored in prior research.
Kinerja Auditor di Masa Pandemi: Pengaruh Kepemimpinan, Motivasi dan Sistem Informasi Penggajian Angelina Adistya Johannis; Evi Maria
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.v6i3.4284

Abstract

Purpose: This study aims to provide empirical evidence on the impact of leadership style, work motivation, and payroll accounting information systems on auditor performance at Public Accounting Offices (KAP) in Semarang City during the COVID-19 pandemic. Methodology: This study employed a quantitative approach, collecting primary data through questionnaires distributed to 85 auditors across 29 KAPs in Semarang City and analyzing the data using multiple linear regression analysis. Results/findings: The findings indicate that Leadership style and work motivation significantly impact auditor performance, highlighting the role of effective leadership and intrinsic motivation in maintaining audit quality during periods of disruption. Conclusion: This study found that leadership and work motivation significantly influenced auditor performance during the pandemic, whereas the payroll information system had no effect. Limitations: This study is limited by potential respondent subjectivity bias in the questionnaire data and its focus solely on auditor performance during the pandemic, restricting generalizability over time. Contribution: This study serves as a reference for KAP in formulating effective strategies and policies to maintain and improve auditor performance.
Integrasi Transformasi Digital melalui Pendekatan Balanced Scorecard pada PT. Bank NTT Maria Goreti Malut; Susana Purnamasari Baso; Antonius Yohanes William Timuneno
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.v6i4.4335

Abstract

Purpose: This research seeks to examine the impact of the Balanced Scorecard (BSC) on the successful implementation of digital transformation within the company. Methodology/approach: This research utilized a descriptive approach combined with a mixed-method strategy. The data collected included both qualitative and quantitative information. Additionally, researchers conducted field surveys to obtain data through interviews and questionnaire responses. Results/findings: PT. Bank NTT, Tbk has maintained sustainable performance through the implementation of the Balanced Scorecard (BSC), which supports digital transformation, balances strategic goals with technology, and drives long-term business growth. Conclusions: The integration of the Balanced Scorecard, digital technology, and the SDGs perspective has proven effective in improving organizational performance. This approach supports better decision-making and contributes to sustainable development. Limitations: The study focuses on BSC-based digital transformation at PT. Bank NTT, Tbk, highlighting service digitization, business transformation, and employee performance. Future research should strengthen the fintech ecosystem and update BSC indicators. Contribution: As a consideration for PT. Bank NTT, Tbk in analyzing performance by increasing the digital transformation of services to customers and the community. This study can also serve as a literature review for further research on how well businesses do when using the BSC method.
Sinergi Literasi Keuangan dan Fintech: Meningkatkan Kinerja UMKM melalui Inklusi Keuangan Najat Munasib; Fitriyah Fitriyah
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.v6i3.4407

Abstract

Purpose: The purpose of this study is to examine the effect of Financial Literacy and Financial Technology (Fintech) on the performance of MSMEs with Financial Inclusion as a mediator. Methodology/approach: The research method used  in this study was quantitative and descriptive analysis. The sampling technique was carried out by distributing questionnaires to micro, small, and medium enterprises (MSMEs). The test tool used in this study was Partial Least Squares (PLS) with a sample size of one hundred and ten respondents. Results/findings: The results of the study indicate that Financial Literacy and Financial Technology have no effect on MSME performance. Financial inclusion affects MSME Performance. Financial Inclusion does not serve as a mediating variable in the relationship between financial literacy and MSME performance. Financial Inclusion mediates the influence of Financial Technology on MSME performance. Conclusions: Although financial technology aims to facilitate financial transactions, the low understanding of this technology can actually be an obstacle for business actors. Thus, the level of financial literacy and understanding of technology are important factors in optimizing the role of financial technology in driving MSME performance. Limitations: This study was only carried out on micro, small, and medium enterprises (MSMEs) in Lowokwaru District, Malang City, with predetermined criteria. Contribution: This study can be used as a consideration and reference related to decision making for the progress of growth in culinary Micro, Small and Medium Enterprises (MSMEs) in Malang City.
Dampak Literasi Keuangan dan Bias Kognitif terhadap Keputusan Investasi: Sebuah Analisis Christy Jonathan; Bayu Laksma Pradana
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.v6i4.4413

Abstract

Purpose: This study intends to investigate how financial literacy and cognitive biases, namely overconfidence and availability bias, influence investment decisions in the stock market. Methodology/approach: This research targeted stock investors in Jakarta, accumulating 141 responses via Google Forms survey distributed on social media. Responses were collected between October 2024 - December 2024 using purposive sampling. Data were examined by utilizing SmartPLS 3. Results/findings: The findings reveal that financial literacy and cognitive biases positively influence stock investment decisions. Furthermore, this research also displays that overconfidence bias moderates the relationship between financial literacy and investment decision, exhibiting negative impact. Conclusion: This study concludes that financial literacy and cognitive biases depict a significant role in forming investment decisions, emphasizing the importance for improved financial education to mitigate biases. Limitations: This study concentrates on a particular age group of investors in Jakarta, restricting its generalizability to the broader population of Indonesian investors. Contribution: This study enriches existing literature on investment decisions by highlighting the moderating role of overconfidence bias. Additionally, it underscores the importance of enhancing financial literacy in Indonesia to optimize investment decisions and reduce unnecessary losses.
Peran Live Streaming, Flash Sale, dan Gratis Ongkir pada Pembelian Impulsif Gen Z Dea Pravitasari; Ira Nuriya Santi; Adfiyani Fadjar; Wiri Wirastuti
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.v6i4.4453

Abstract

Purpose: This study explores the effects of live streaming, flash sales, and the free shipping tagline on Gen Z consumers impulse purchases of facetology products at Shopee. Research Methodology: Purposive sampling is one of the quantitative sampling strategies used in this study. In this study, the sample comprised 120 respondents. A Likert scale was used as a measurement tool in a questionnaire used to collect data SPSS. Results: The results of this study show that live streaming, flash sales, and the free shipping tagline, both partially and stimulatingly, contribute to and have a positive impact on impulse purchases. Marketing strategies using live streaming, flash sales, and free shipping taglines are effective in simulating impulse purchases, based on an R-squared of 58,9%. Conclusion: This study concludes that interactive promotional tools such as live streaming, limited-time flash sales, and attractive free shipping significantly drive Gen Z consumers’ impulse buying behavior on e-commerce platforms. These strategies enhance consumer engagement and create a sense of urgency that leads to higher spontaneous purchases, particularly of beauty and cosmetic products. Limitations: Sample capacity is one of the limitations of this study. The resulting findings may not fully reflect the behavior of all Shopee users or beauty product consumers in general. Contribution: This research examines Generation Z consumer behavior in e-commerce and provides insights that can be used by marketers to develop effective marketing strategies, particularly through the use of live streaming and free shipping tagline promotions to increase the sales of cosmetics products on digital platforms.
Multigroup Analysis of E-Service Quality, Satisfaction, and Loyalty in E-Grocery Services Muhammad Fadhil; Sri Rahayu Hijrah Hati
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.v6i3.4456

Abstract

Purpose: E-Grocery is a business-to-consumer (B2C) e-Commerce with the main objective of selling groceries online. The characteristics of this service include using a digital system (application/website) and sending goods immediately (door-step delivery). Amid the widespread use of e-Grocery, this study explores the relationship between e-Service Quality, e-Satisfaction, and e-Loyalty for e-Grocery products in Indonesia. Methodology: The data collected in this study were obtained from 330 respondents who were e-grocery users in Indonesia. Results: The model was estimated using partial least squares structural modeling (PLS-SEM) and multigroup analysis bootstrapping using Jamovi and SmartPLS version 4. After conducting this research, it was found that Utilitarian and Hedonic aspects have a significant relationship with e-Service Quality, e-Service Quality has an effect on e-Satisfaction, and there is a positive relationship between e-Satisfaction and e-Loyalty. Conclusions: The findings confirm a sequential relationship between utilitarian/hedonic motivations, perceived service quality, customer satisfaction, and loyalty in the context of Indonesian e-grocery services. Sociodemographic variables moderate the strength of these relationships, suggesting the importance of customer segmentation strategies in improving service outcomes. Limitations: This study is limited to the Indonesian market and may not fully represent consumer behavior in other cultural or regional contexts. Moreover, the cross-sectional design restricts the ability to infer causality, and potential self-reporting bias may affect the reliability of the responses. Contribution: This study contributes to the literature on e-commerce and digital consumer behavior by demonstrating the mediating role of satisfaction in the e-service environment and the moderating effects of demographic characteristics.  
Pengaruh Word of Mouth, Religiusitas, Behavior Control Terhadap Niat Pembelian Obat Halal Rosa Handayani; Alldila Nadhira Ayu Setyaning
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.v6i3.4486

Abstract

Purpose: This study investigates the influence of word of mouth, religiosity, and behavioral control on purchase intention for halal pharmaceutical products in Indonesia, with attitude serving as a mediating factor. This research is grounded in the context of Islamic marketing and consumer behavior. Methodology/approach: A quantitative survey method was used to collect data from Muslim consumers in Indonesia. Analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS software. Results/findings: The findings indicate that word-of-mouth, religiosity, and behavioral control have a significant influence on purchase intention. Additionally, attitude plays a mediating role in the relationship between religiosity and purchase intention, as well as between word of mouth and purchase intention. This suggests that stronger religious beliefs and positive word-of-mouth can shape consumer attitudes, which in turn drive the intention to purchase halal pharmaceutical products. Conclusions: This study found that word of mouth, religiosity, and behavioral control significantly influenced consumers’ intention to purchase halal medicines, with attitude playing a key mediating role. Positive recommendations, strong religious values, and a sense of control all contribute to shaping favorable attitudes and increasing the intention to buy halal pharmaceutical products. Limitations: This study is limited by the availability of literature on halal pharmaceutical consumer behavior, leading to comparisons with other halal product industries. Contribution: This study contributes to Islamic marketing and consumer behavior studies by offering empirical insights into Muslim consumers' decision-making processes. This finding provides practical implications for businesses and policymakers to enhance marketing strategies for halal pharmaceuticals.
Empowerment Strategy of Ledre MSMEs through the Increasing of Stakeholder's Role Purhayati Purhayati; Ravik Karsidi; Dwiningtyas Padmaningrum
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.v6i3.4489

Abstract

Purpose: This study aims to analyze the development of Ledre MSMEs, examine the role of stakeholders in the empowerment process, and identify empowerment strategies for Ledre entrepreneurs in Gapluk Village, Purwosari Sub-District, Bojonegoro Regency. Methodology/approach: This study employs a qualitative descriptive method. Data collection techniques included observation, semi-structured interviews, and documentation. Miles and Huberman’s interactive analysis model was used to explore the development of Ledre MSMEs in Gapluk Village and the role of stakeholders in community empowerment, as well as SWOT analysis to determine appropriate strategies for empowering Ledre MSMEs in Gapluk Village. Results/findings: The results showed that the number of Ledre MSMEs in Gapluk Village has declined from 2020 to 2024 due to various factors. Therefore, efforts to empower Ledre MSMEs to overcome this decline must involve stakeholders from the village to the regency-level government, relevant agencies or institutions, and Ledre business actors such as policymakers, coordinators, facilitators, implementers, and accelerators. Conclusions: Collaboration between stakeholders is expected to create the right strategy for empowering Ledre MSMEs in Gapuk Village according to the potential strengths and weaknesses, challenges, and development opportunities they face. Limitations: The limitations of this study include the geographical coverage limited to Ledre MSMEs in Gapluk Village as the case study location; therefore, the results may not be generalizable to other regions. Contribution: The results of this study can serve as a reference for policymakers in formulating policies that support the empowerment of MSMEs through collaboration between MSMEs actors, BUMDes, and related stakeholders to maximize local potential in community empowerment efforts.
Work-Life Balance as a Mediator of Job Satisfaction among Indonesian Expatriates Deske W. Mandagi; Citra Adriana Gerungan; Ronny H. Walean
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.v6i4.4514

Abstract

Purpose: Expatriate job satisfaction has emerged as a critical topic in the context of increasing global workforce mobilities. This study aims to understand how lifestyle, job security, and work-life balance affect the job satisfaction of Indonesian expatriates living and working in Thailand. Methodology/approach: A quantitative research method was employed. A survey with structured questionnaires was administered to 200 Indonesian expatriates who had worked in Thailand for more than one year. The data were analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS software to examine the relationships between the factors. Results: The study found that lifestyle, job security, and work-life balance all have a positive and significant impact on job satisfaction. It also showed that work-life balance plays an important role in connecting lifestyle and job security to the overall job satisfaction. Conclusions: Non-financial factors such as a good lifestyle, feeling secure in one’s job, and having a balance between work and personal life are very important for Indonesian expatriates’ job satisfaction. Employers and decision-makers should seriously consider these factors. Limitations: The study only focused on Indonesian expatriates in Thailand who had worked there for more than a year; therefore, the results might not apply to all expatriates or other countries. Contribution: This study provides insights for employers, HR professionals, and policymakers in Indonesia on improving job satisfaction and reducing the need for skilled workers to move abroad. It adds to the fields of international human resource management and expatriate studies.

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