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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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Influence of Product and Price on Electric Motorcycle Purchases in Pontianak Dio Suhadi; Sumiyati Sumiyati
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.v7i2.4807

Abstract

Purpose: This study aims to evaluate the influence of price and product characteristics on consumers’ decisions to purchase electric motorbikes at CV Sinergi Grafika Perkasa in Pontianak City. Methodology: An associative study design was employed, with 117 respondents selected using saturation sampling. Data were analyzed using multiple linear regression, the multiple correlation coefficient (R), the coefficient of determination (R²), an F-test (Simultaneous Test), and a t-test (Partial Test). Results: The regression equation obtained was Y = 2.33 + 0.123X1 + 0.496X2. The multiple correlation coefficient (R) of 0.992 indicates a very strong relationship between product and price in the decision to purchase electric motorbikes. The coefficient of determination (R²) was 0.983, indicating that the variables explained 98.3% of the variance in purchasing decisions, with the remaining 1.7% attributed to external factors not explored in this study. The F test revealed that both price and product characteristics simultaneously influenced the purchasing decision. The t-test showed that while price did not significantly impact the decision to purchase, product characteristics had a significant partial effect. Conclusions: This study highlights the critical role of product characteristics in purchasing decisions, suggesting a shift in consumer preferences towards product value over price, particularly for eco-friendly products. Limitations: This study was limited by the exclusion of external factors that could also influence purchasing decisions. Contributions: This study provides insights for marketing strategies, particularly for promoting environmentally friendly products in local markets.
Local Economic Development Strategy through MSMEs Empowerment: Case Study in Drenges Village Siti Wahyu Suci; Widiyanto Widiyanto; Dwiningtyas Padmaningrum
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.v7i1.4831

Abstract

Purpose: This study aims to analyse the local economic development strategy through the empowerment of Balung Kuwuk MSMEs in Drenges Village. Methodology/approach: This study employed a qualitative descriptive method utilising a case study approach. Data collection techniques included observation, semi-structured interviews, and documentation. The analysis of data to determine the development strategy for Balung Kuwuk MSMEs was conducted using a SWOT analysis, combined with the Internal-External Matrix, to formulate context-specific empowerment strategies for rural MSMEs. Results/findings: The findings indicate that Balung Kuwuk MSMEs possess significant potential to drive the local economy in Drenges Village, supported by the abundant availability of cassava as the primary raw material. Nevertheless, community empowerment efforts to develop these MSMEs have not been effectively implemented, necessitating an aggressive strategy to strengthen and expand their capacity. Conclusion: Balung Kuwuk MSMEs can serve as a strategic driver of the local economy if supported by targeted, aggressive, and sustainable development strategies that fully empower MSME actors, strengthen institutional capacity, and optimise available local resources effectively Limitations: This case study has a narrow geographical scope, being limited to a single village, and therefore cannot be generalised to other rural or urban areas with different social, economic, cultural, and natural conditions and potentials. Contribution: This study provides input for government institutions and related agencies to support the development of Balung Kuwuk MSMEs in Drenges Village, aiming to improve human resource capacity and consistently enhance product quality.
Factors Contributing to Buying Interest (Study on Yakult Product Consumers in Solo City) Muhammad Badruzzaman; Dewi Widyaningsih; Tantik Sumarlin
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.v6i4.4832

Abstract

Purpose: The purpose of this study is to determine and examine how field selling tactics, brand perception, customer experience, and social media directly affect consumers' desire to purchase Yakult products in Solo. Methodology/approach: This study employs a quantitative methodology and a survey approach with a questionnaire for data collecting. Purposive sampling was utilized in the sample withdrawal procedure, and 100 respondents who bought Yakult products in Solo were included in the sample. IBM SPSS Statistics 25 was used to analyze the data using multiple linear regression analysis tests. Results/findings: The study found that field selling strategy, brand image, customer experience, and social media each have a significant positive effect on consumer purchase interest in Yakult products. Additionally, these variables collectively influence buying interest in a significant and positive manner.Conclusions: It can be concluded that all four factors—field selling, brand image, customer experience, and social media—play an important role in increasing consumer buying interest. An integrated marketing approach that focuses on these aspects can effectively boost consumer intention to purchase Yakult in Solo. Limitations: Determinants of interest in buying Yakult products, such as field selling strategies, brand image, customer experience, and social media, affect an individual's repurchase interest, even though there are health drink products other than Yakult. Contribution: In this study, it is intended to be able to understand the perceptions and preferences of Generation Z to enable companies to develop effective marketing strategies, strengthen brand image, and increase competitiveness in the market.
The Influence of Social Media Influencers on Purchase Intentions for Halal Cosmetic Products in Batam Andina Fasha; Monika Putri Indriyani; Listia Nurjanah
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.v7i1.4872

Abstract

Purpose: This study aims to examine how social media influencers affect the purchase intentions of Muslim consumers in Batam City toward halal cosmetic products, emphasizing their mediating role in product quality, brand equity, credibility, and information usefulness. Methodology/approach: A quantitative survey method was used. Data were gathered through an online questionnaire from 308 Muslim women in Batam who had been exposed to halal cosmetic content by beauty influencers. Purposive sampling was applied, and Smart PLS 4 was used for data analysis. Results/findings: Product quality, brand equity, information credibility, and information usefulness positively influence perceptions of social media influencers. These influencers significantly affect purchase intentions and mediate the relationship between the four antecedent factors and consumers’ intentions to buy. Conclusions: Social media influencers play a crucial mediating role in shaping Muslim consumers' purchase intentions for halal cosmetics. Strategic collaboration with credible influencers and the promotion of relevant, Sharia-compliant content are essential for effective digital marketing in the halal cosmetic industry. Limitations: The study focuses only on Muslim women in Batam and uses online surveys, excluding emotional or subjective factors. Other variables like price, packaging, and availability were not analyzed. Contribution: This study extends the Theory of Planned Behavior in digital marketing and offers practical guidance for halal cosmetic businesses in designing influencer-based strategies.
Firm Performance: A Panel Study on the Indonesian Food and Beverage Industry Michael Michael; William Widjaja; Febryanti Simon
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.v6i4.4888

Abstract

Purpose: This study aims to examine how human capital efficiency, structural capital, and capital employed affect the business performance of companies in Indonesia’s food and beverage sector. Methodology/approach: The research was conducted using secondary data collected from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange for the years 2018-2022. The data analysis was carried out using panel data regression and hypothesis testing with EViews software version 12. Results and Findings: The results show that both human capital efficiency and structural capital have a significant impact on business performance. However, capital employed efficiency does not have a significant effect. Human and structural capital are found to contribute positively to innovation, productivity, and competitive advantage. Conclusions: This study shows that the efficiency of human resources has a positive effect on the performance of companies in the Indonesian food and beverage industry, while the efficiency of capital use is not significant, so it is important for companies and the government to focus on developing human resources, innovation, and more optimal capital management. Limitations: The study is limited to publicly listed food and beverage companies in Indonesia and relies solely on financial data, without incorporating qualitative or industry-specific operational factors. Contribution: This study makes a significant contribution to the field of strategic management and intellectual capital by providing empirical evidence that both human and structural capital are vital to business performance. It offers practical insights for company managers, policymakers, and researchers interested in enhancing firm value through human capital investment and capital efficiency.
Peran Kualitas Layanan dan Harapan Pelanggan terhadap Kepuasan melalui Nilai yang Dirasakan Izza Nur Lathifa Siregar; Nanda Ravenska; Laksmi Fitriani; Susi Susanti Tindaon
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.v6i4.4898

Abstract

Purpose: Customer satisfaction is a critical benchmark in assessing the performance of state-owned enterprises (SOEs) as it represents public trust and long-term service sustainability. In the electricity sector, performance is measured not only by technical indicators but also by the ability to fulfill customer expectations and deliver perceived value. Methodology/Approach: The research employed a quantitative explanatory design, surveying 249 customers of PLN UP3 Bandung who had used the contact center service within the last six months, selected using purposive sampling. Data validity and reliability were tested with SPSS, while hypothesis testing and structural modeling were conducted using SEM-PLS with SmartPLS. Results/Findings: The analysis demonstrates that service quality has a strong and significant influence on perceived value and satisfaction (0.688). Customer expectations also positively affect perceived value (0.241). Moreover, perceived value mediates the influence of both variables on customer satisfaction, with a path coefficient of 0.823. These findings led to the formulation of five strategic initiatives aimed at strengthening customer interaction and improving satisfaction levels at PLN UP3 Bandung. Conclusions: The study concludes that enhancing service quality and aligning with customer expectations directly and indirectly increases satisfaction through perceived value. Strengthening perceived value contributes to customer loyalty, trust, and sustainable service delivery. Limitations: The study is limited to one PLN regional unit and a short data collection period. Contribution: This research provides practical insights for PLN in optimizing service strategies and enriches academic discussions on the mediating role of perceived value in shaping satisfaction.
Satisfaction: As a Mediation of Content Marketing, WOM, and Price Perception on Trust Dian Rahmawati; Ira Nuriya Santi; Umar Syarifuddin; Pricylia Chintya Dewi Buntuang
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.v7i1.4928

Abstract

Purpose: This study analyzes the influence of content marketing, word of mouth, and price perception on consumer trust through customer satisfaction as a mediating variable, with a case study on UMKM Ummi Home Baked Palu. Methodology/Approach: This quantitative research employed questionnaires distributed via Google Forms to 100 respondents using purposive sampling, focusing on customers who had made at least one purchase. A five-point Likert scale (1 = Strongly Disagree to 5 = Strongly Agree) was used. Data were analyzed with Structural Equation Modeling (SEM) using SmartPLS software. Results/Findings: The results show that content marketing, word of mouth, and price perception positively and significantly influence customer satisfaction, which then strengthens consumer trust. Word of mouth has the strongest effect, while customer satisfaction mediates and amplifies the relationship between the variables and trust Conclusions: Content marketing, word of mouth, and price perception significantly enhance customer satisfaction and trust, with satisfaction mediating and strengthening these relationships, underscoring the role of digital marketing strategies for MSMEs. Limitations: This study only examined one MSME, Ummi Home Baked Palu, in the culinary sector. Hence, results cannot be generalized to other MSMEs, as customer characteristics may differ. Contribution: The study contributes to academic development in management and business while offering practical implications for MSMEs in designing effective marketing strategies to enhance customer satisfaction and trust.
Coffee Bean Inventory Analysis Using EOQ Method at Lujo Coffee Ardhi Arilla Syah; Asngadi Asngadi; Saharuddin Kaseng; Kadek Agus Dwiwijaya
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.v7i1.4937

Abstract

Purpose: This study aims to analyze the management of coffee bean inventory at Lujo Kopi through the application of the Economic Order Quantity (EOQ) method, with the primary objective of optimizing inventory costs and improving efficiency in small-scale business operations. Methodology: A descriptive quantitative approach was employed by collecting one year of historical data covering raw material demand, ordering costs, and holding costs. The EOQ formula was then applied to calculate the optimal order quantity, order frequency, safety stock, reorder point, and total inventory cost. Results: The analysis indicated that the EOQ method provides a more efficient outcome compared to the conventional system previously applied. The optimal order quantity was found to be 86 kg with an order frequency of seven times per year. Total inventory costs decreased significantly from Rp. 7,320,000 to Rp. 3,740,232, highlighting substantial efficiency improvements. Conclusion: The findings confirm that the EOQ method offers a systematic and effective approach to managing raw material inventory, ensuring cost efficiency and more reliable supply management for UMKM. Limitations: The scope of this study is limited to one type of raw material and one case of UMKM, thereby reducing the generalizability of the results to other industries or business types. Contribution: This research provides valuable practical insights for UMKM, demonstrating the importance of data-driven decision-making in inventory management and encouraging wider adoption of EOQ-based approaches to achieve sustainable efficiency.
Audit Tenure, Audit Committee, Audit Fee, Audit Delay: Effect on Audit Quality Anapi Rahman; Artie Arditha Rachman; Irawan Irawan
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.v7i1.4958

Abstract

Purpose: This study aims to examine the simultaneous effect of audit tenure, audit committee, audit fee, and audit delay on audit quality in manufacturing companies within the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Methodology/approach: The research uses a quantitative approach with secondary data obtained from annual reports of basic materials sector companies listed on the IDX for the years 2020–2023. Sampling was conducted using purposive sampling, and analysis was performed using logistic regression through IBM SPSS 26 software. Results/findings: The results indicate that audit tenure, audit committee, audit fee, and audit delay simultaneously affect audit quality. The Nagelkerke R Square value of 0.590 shows that these variables explain 59% of the variation in audit quality. The model also has an overall prediction accuracy of 88%. Conclusions: The research concludes that audit tenure, audit committee, audit fee, and audit delay simultaneously have a significant effect on audit quality in basic materials manufacturing companies listed on the IDX for the 2020–2023 period. Limitations: This study is limited to companies in the basic materials sector listed on the IDX during 2020–2023, which may restrict the generalizability of the findings to other sectors. Contribution: The findings provide insights for companies, auditors, and regulators on the importance of monitoring mechanisms such as audit tenure, audit committee, audit fees, and audit delay in ensuring audit quality, particularly in the basic materials sector.
The Role of Cost Structure in Decision Making: A Systematic Literature Review Yuda Satria Nugraha
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.v7i1.4986

Abstract

Purpose: This study explores how cost structure analysis supports managerial decisions, aiming to enhance strategic and relevant cost accounting practices across diverse business sectors. Methodology/approach: This research uses the Systematic Literature Review (SLR) method based on the PRISMA protocol. Literature was retrieved from the Scopus and Web of Science databases for the period 2015-2025, with a focus on articles that discuss the relationship between cost structure, accounting information, and managerial decision making. Results/findings: The review highlights diverse cost analysis approaches—ABC, TDABC, optimization, and environmental modeling—that support strategic decisions. Despite benefits in pricing and resource allocation, challenges like data inconsistency and system complexity persist. Findings stress the importance of adaptable, integrated systems for effective cost management in dynamic environments. Conclusion: This study highlights the strategic role of cost structure analysis in managerial decision-making, supporting pricing, planning, and resource efficiency. Despite varied approaches like ABC and TDABC, challenges persist, data inconsistency, complexity, and limited organizational capacity. The findings stress the need for adaptive, tech-driven cost systems. Limitations: This study is limited to ten articles from Scopus and WoS, potentially restricting generalizability across industries, regions, and evolving cost structure practices. Future research should explore broader sectors to enhance the relevance and applicability of cost analysis in dynamic business environments. Contribution: This study contributes to managerial accounting by guiding practitioners, researchers, and educators in enhancing cost structure analysis for strategic decision-making across various industries.

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