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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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Evaluating GOTO Investment Strategies After Major Investor Exit: DiD Approach Cindy Hernawati; Ruslan Prijadi
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.v6i4.4648

Abstract

Purpose: This study tests whether strategic divestment by prominent investors affects the valuation of firms that keep stakes in a high-growth, volatile company, PT?GoTo Gojek Tokopedia?Tbk?(GOTO). Methodology/approach: A difference-in-differences design compares market performance before and after SoftBank and Alibaba’s exits. Firms retaining GOTO PT?Telkom Indonesia?Tbk?(TLKM) and PT?Astra International?Tbk?(ASII) form the treatment group, while matched non-holders serve as controls. Graphical and statistical checks confirmed parallel trends, validating the model. Results/findings: Continued GOTO ownership after divestment reduces Tobin’s?Q by 0.291 (p?=?0.093). The Average Treatment Effect on the Treated shows a significant 20.459 point drop in firm value post-event (p?<?0.001). Thus, markets penalized exposure to GOTO, consistent with the signaling hypothesis that major investor exits convey adverse information. Conclusion: Retaining equity in a volatile firm after high-profile departures poses valuation and reputational risks. Negative market reactions suggest skepticism about GOTO’s prospects and heightened the perceived risk for remaining shareholders. Therefore, the timing and extent of post-divestment exposure warrant careful strategic consideration. Limitations: The treatment sample is small (two firms), macro sectoral factors are excluded, and data end in Q2?2024, limiting long term inference. Contribution: By linking ownership signals to firm value in an emerging market context, this study enriches the literature on divestment, signaling, and corporate strategy, demonstrating tangible market costs for stakeholders who remain invested after influential exits.
Profitability, Liquidity, Board Size, and Gender Diversity: Their Impact on Financial Distress Darojatuz Zakiyyah Maisarotus Sa'diyah; Wikan Isthika; Hermawan Triono; Melati Oktafiyani
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4714

Abstract

Purpose: This study intends how to examine profitability, liquidity, board size, and gender diversity affect to financial distress in consumer cyclicals companies listed on the Indonesia Stock Exchange between 2021 and 2023. Methodology/approach: This study applied a quantitative method with purposive sampling, using 137 samples collected from annual reports and official websites then used a data from a company with indicators of potential bankruptcy. Data analysis was conducted using IBM SPSS 26, including descriptive statistics, classical assumption tests, multiple linear regression, and using hypothesis testing. Results/findings: The study produce profitability has a positive and significant affect. Liquidity, board size, and gender diversity their not significantly affect to financial distress. Conclutions: High profitability is lead to a lower risk of financial distress in company. Liquidity ratio, board size, and then gender diversity composition variables not directly influence distress risk. Limitations: This study found that only one independent variable, namely profitability, has a positive significant influence on financial distress. Contribution: The study contributes to corporate to financial management and can guide investors, policymakers, and company managers in identifying early signs of financial distress through internal financial indicators.
The Effect of Risk Management, Intellectual Capital Disclosure, and Leverage on Firm Value Claudia Devian; Agustin Ekadjaja
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4746

Abstract

Purpose: This study aims to examine the effect of enterprise risk management disclosure, intellectual capital disclosure, and leverage on firm value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Methodology/Approach: The research applies a quantitative descriptive method using secondary data from annual and sustainability reports of food and beverage companies listed on the Indonesia Stock Exchange from 2019–2023. Samples were selected through purposive sampling, and data were analyzed using Microsoft Excel and SPSS 25. Results/Findings: The regression model passed the classical assumption tests: normality (sig. 0.077 > 0.05), no multicollinearity (tolerance > 0.10), and no heteroscedasticity (sig. > 0.05). Although initial results indicated positive autocorrelation (DW = 0.925), the Cochrane-Orcutt method resolved this issue. The Adjusted R² value is 0.160, indicating that 16% of firm value variation is explained by the three independent variables. The F-test confirms the model’s overall significance (p = 0.000). Individually, risk management disclosure (X1) shows a significant positive effect on firm value (p = 0.000), while intellectual capital disclosure (X2) and leverage (X3) have negative but insignificant effects (p = 0.225 and 0.070). Conclusions: Risk management disclosure significantly enhances firm value, whereas intellectual capital disclosure and leverage do not show a meaningful impact. Thus, disclosure of risk management plays a vital role in determining firm value in IDX-listed food and beverage companies. Limitations: The scope is limited to food and beverage sub-sector firms listed on the IDX during 2019–2023. Contribution: This study contributes to financial management and corporate governance research by highlighting the importance of risk management disclosure. It offers practical insights for companies, regulators, and investors in improving firm value through transparent risk reporting.
An Analysis of Service Quality at the Palu City Branch of Badan Penyelenggara Jaminan Sosial Health Cheko Farah; Ira Nuriya Santi; Maskuri Sutomo; Farid Farid
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.4756

Abstract

Purpose: This study aims to analyze the quality of public services at the Badan Penyelenggara Jaminan Sosial (BPJS) Health Office of Palu City based on five dimensions of service quality. Research Methodology: This study employed a qualitative method with a descriptive approach. Data were collected through direct observation and in-depth interviews with BPJS Health employees and service participants at the BPJS Health Office of Palu City. The data were analyzed using qualitative descriptive techniques to capture participants’ perceptions of service performance. Results: The findings show that the five dimensions of service quality tangibles, empathy, reliability, responsiveness, and assurance are categorized as good. Among these dimensions, reliability is the strongest aspect, indicating that BPJS Health employees provide services accurately, consistently, and responsibly. Public satisfaction with the services is also categorized as good. Conclusions: This study concludes that the overall quality of public services at the BPJS Health Office of Palu City is good and effective in meeting community expectations. Nevertheless, continuous improvement is still required, particularly in strengthening service-supporting infrastructure. Limitations: This study was limited to a single BPJS branch office; therefore, the findings cannot be generalized to all BPJS Health offices in Indonesia. Contributions: This study provides empirical evidence on the implementation of service quality in public health insurance services and can serve as a reference for improving infrastructure and strengthening employee reliability to enhance public service performance.
Transparansi Laporan Keuangan dan Efektivitas Pengendalian Internal: Dimoderasi Kepemimpinan Spiritual OPD Bengkulu Rindi Exi Putra; Nurna Aziza
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.v6i4.4768

Abstract

Purpose: This study examines the effect of financial statement transparency on internal control effectiveness, with mental leadership as a moderating variable in Local Government Organizations (OPD) in Bengkulu City. Methodology/approach: This study employed a quantitative approach using a survey method distributed to three respondents from each local government organization (OPD), resulting in a total of 90 respondents from 30 OPDs. Results: The results show that financial reporting transparency positively influences internal control effectiveness, while spiritual leadership strengthens this effect by fostering ethical values and accountability, highlighting the importance of value-based leadership in public sector financial control systems. Conclusion: Financial reporting transparency enhances internal control effectiveness, and spiritual leadership strengthens this relationship by fostering ethical values and accountability, thereby creating a more effective and accountable public sector governance system. Limitations: The limited geographical scope of one city may restrict the generalization of the research findings. Additionally, due to the limited quantitative approach and the number of variables analyzed, it is not possible to fully understand the complexity of the factors influencing the effectiveness of internal control in the public sector. Contribution: This study makes a theoretical contribution by expanding the discourse on the impact of spiritual values on public sector financial management leadership while simultaneously enhancing the application of agency theory and management. In practice, the results provide valuable insights for local governments in designing strategies to improve financial transparency and accountability through a value-oriented management approach.
Nurses Perspectives Causes And Management Strategies To Prevent Medication Errors: Qualitative Study Martha Sasmita Ningrum; Jovita Irawati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4771

Abstract

Purpose: This study aims to explore the causes of medication errors, prevention strategies, and the role of hospital management in reducing such errors, based on the perceptions of nurses. Methodology/approach: This qualitative research used a thematic analysis approach and was conducted at a private hospital in Surabaya. Data were collected through in-depth interviews with 10 informants—7 shift-leading nurses and 3 head nurses—who met the inclusion criteria. MAXQDA Pro 2024 was used for data coding and analysis. The analysis process included transcription, initial coding, theme development, and interpretation based on Lincoln and Guba’s trustworthiness criteria. Results/findings:The main causes of medication error were identified as lack of double-checking, crowded work environments, poor documentation, communication issues, and limited experience. Prevention strategies included implementation of double-check procedures, communication improvement, regular training, and integration of technology. Management roles such as supervision, SOP revision, and Root Cause Analysis (RCA) were essential in supporting safe medication practices. Conclusions: Management's role is considered crucial in establishing a system that supports patient safety through policies such as supervision, training, SOP revisions, and conducting Root Cause Analysis (RCA) for any unforeseen incidents, thereby ensuring that the implemented nursing management strategies become more effective and efficient. Limitations: This study is limited to one hospital with a small number of participants and does not include perspectives from other healthcare professionals like pharmacists or physicians. Contribution: The study contributes to patient safety literature and provides actionable insights for hospital administrators, nurse managers, and healthcare policymakers to improve medication safety.
Antecedents of Mobile JKN Satisfaction and Continuance in Surabaya Sherly Limanto; Dewi Sri Surya Wuisan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4772

Abstract

Purpose: This study aims to examine how performance expectancy, perceived need, value, usefulness, and ease of use affect patient satisfaction and their continued use of the Mobile JKN app in Surabaya. Methodology/approach: Using a quantitative approach and purposive sampling, data were collected from 212 Mobile JKN users in Surabaya and analyzed with Smart-PLS (SEM). Results/findings: Perceived Value, Usefulness, and Ease of Use significantly influenced Patient Satisfaction, which positively affected Continuance Intention. Performance Expectancy and Perceived Need had no significant effect. Conclusions: Enhancing service quality, especially user satisfaction and perceived value, is key to encouraging long-term use of the Mobile JKN app. Limitations: This research used a cross-sectional design and was limited to the city of Surabaya, which restricts generalizability. The use of a quantitative approach with Likert scales also limited the depth of insights. Future studies should consider longitudinal approaches, expand geographic coverage, and include qualitative or mixed-methods to gain deeper understanding. Contribution: This study contributes to the literature by integrating contextual factors into the TAM framework within the healthcare service context. It provides actionable insights for service providers to enhance user experience, thereby increasing patient satisfaction and long-term usage intention of the Mobile JKN application.
The Power of Sustainable Green Strategy on Companys Financial Performance Sukiranto Sukiranto; Suhariyanto Suhariyanto; Sumaryo Sumaryo
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4777

Abstract

Purpose: This study aims to examine; (1) sustainable green strategy on the company's financial performance (CFP) and (2) the role of Political Connections (PC) as a moderator influence of sustainable green strategy on the company's financial performance (CFP). Methodology/approach: Drawing on Triple Bottom Line Theory, the authors developed and tested hypotheses using secondary data using secondary data from 100 Indonesian mining sector observations from 2017 to 2021. The sample used in this study is purposive sampling, and the analysis uses panel data with Eviews 13. Results/findings: The results show that PC significantly reduces the impact of SGS on CFP. Additionally, the research reveals that PC acts as a pure moderating variable. This is consistent with the Triple Bottom Line theory, which asserts that management must balance the various interests of all life aspects by fulfilling the basic right to water as the main internal resource for achieving CFP. Conclusions:  Sustainable green strategy has a negative impact on the CSP. The implementation of the PC provides a positive reinforcement to the relationship between SGS and CFP. Limitations: In Indonesia, the adoption of Workplace Assessment Standards is still mostly optional, which leads to many businesses disclosing information below optimal standards. Contribution: This study offers new insights to green strategy makers in enhancing the monitoring role of mining corporations. The study also adds value to the understanding of predicting CFP by using SGS, and the role of PC as moderating influences of this relationship,particularly in an emerging economy like Indonesia.
Analisis Keputusan Konsumen: Kesadaran Merek, Kualitas Produk, dan Strategi Penetapan Harga Bisnis Syariah Novita Nadiya Putri; Ersi Sisdianto; Yeni Susanti
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.v6i4.4788

Abstract

Purpose: This study examines the impact of brand awareness, product quality, and pricing strategy on consumer purchasing decisions at Outlet Binaan Aksesmu (OBA) Stock Point in Tanjung Senang, Bandar Lampung. It also explores how Islamic business ethics enhance these factors, providing insights for OBA to align policies with Islamic principles of balanced effort and trust (tawakal). Research Methodology: A quantitative survey method was employed, with data collected from 530 OBA Stock Point outlets in Tanjung Senang. Accidental sampling was used, selecting respondents based on accessibility. Data were analyzed using Partial Least Squares (PLS) version 3.2. Results – Brand awareness, product quality, and pricing strategy significantly and positively influence consumer purchasing decisions at OBA Stock Point. Conclusions: The study confirms the importance of these three factors in shaping consumer choices while highlighting the reinforcing role of Islamic business ethics. Limitations: Findings are based on self-reported survey data, which may reflect subjective biases. The study’s scope is limited to one location, reducing generalizability. Data quality may also be influenced by external constraints, such as time limitations during questionnaire completion. Contribution: This research uniquely integrates Islamic ethical values into consumer behavior analysis, offering theoretical and practical insights for businesses operating within Islamic frameworks. It advances academic discourse while guiding policy development for faith-based marketing strategies.
The Restaurant Tax Paradox: Bridging Effectiveness and Contribution to Regional Revenue (PAD) in Eastern Indonesia Jenita Sumari; Marlina Malino; Anik Wuriasih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4790

Abstract

Purpose: This research explores the paradoxical nature of restaurant taxation in Manokwari Regency, West Papua, by assessing both the efficiency of tax collection and its contribution to local own-source revenue (PAD) from 2019 to 2023. Methodology/approach: Using a descriptive quantitative method, the study analyzes secondary data from regional financial reports. SPSS version 25 is used to assess the efficiency of tax collection and its contribution to PAD. Pearson correlation and simple linear regression are applied to explore the relationship between the variables. Results/findings: The results show that the effectiveness of restaurant tax collection in Manokwari consistently exceeds annual targets, with an average rate of 108.44%. However, its fiscal contribution to PAD remains modest, averaging only 9.49% per year. Statistical tests indicate a positive but statistically insignificant relationship between collection effectiveness and PAD contribution, with a determination coefficient of only 1%. Conclusions: This study highlights a structural gap between administrative achievement and fiscal impact. This paradox is mainly caused by a narrow tax base, the predominance of micro and informal businesses, and low voluntary compliance. To enhance PAD from the restaurant tax sector, it is essential to expand the tax base, improve fiscal literacy, and strengthen supervision and incentives for restaurant businesses. Limitations: This research is limited to Man okwari Regency and adopts a quantitative approach without incorporating external or qualitative factors. Contribution: This study provides actionable recommendations for optimizing restaurant tax management in developing regions and offers a foundation for further research using broader and mixed-method approaches to achieve a more comprehensive understanding of local tax governance.

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