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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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Health Assessment of a Multi-Stakeholder Creative Economy Cooperative using SAK-EP Alan Wahyu Hafiludin; Driana Leniwati; Nazaruddin Malik
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.v7i1.5155

Abstract

Purpose: Multi-Stakeholder Cooperatives (KMP) represent an economic model that integrates producers, consumers, workers, and investors in one organization. This structure demands transparent and accountable financial reporting practices. This study evaluates the implementation of Private Entity Financial Accounting Standards (SAK-EP) at Let’s Play Game Studio, Indonesia’s first officially registered KMP in the digital game development sector. Methodology/approach: Using a descriptive qualitative method supported by a case study approach, this research conducts an in-depth analysis of the cooperative’s 2024 financial reports to evaluate compliance with applicable accounting standards. Results/findings: The results indicate significant compliance with SAK-EP, particularly in financial statement presentation and revenue recognition, although improvements are needed in disclosure notes and digital transaction documentation. The cooperative’s health assessment places it in the “qualified” category, reflecting sound governance and financial structure. Conclusion: Let’s Play Game Studio demonstrates strong compliance with SAK-EP in financial statement presentation and revenue recognition. However, improvements are needed in disclosure notes and digital transaction documentation to enhance transparency. Its classification as “qualified” reflects stable financial and governance structures. Limitations: The study is limited to a single case (Let’s Play Game Studio) and focuses only on financial reports for the year 2024, which may not fully capture long-term financial health trends or generalize across other KMPs. Contribution: These findings contribute to strengthening accounting practices in creative sector cooperatives and serve as a reference for policy development and cooperative support initiatives.
The Influence of Logistic Service Quality on Customer Satisfaction: The Moderating Role of Environmental Friendliness Arif Rohman Khakim; Wahyuningsih Santosa; Triwulandari Satitidjati Dewayana; Kunto Bagas Koro
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.v7i1.5160

Abstract

Purpose: This study aimed to investigate how key dimensions of logistics service quality, including timeliness, reliability, condition of goods upon delivery, flexibility, and responsiveness, affect customer satisfaction. This study also examines the moderating role of environmental friendliness in the relationship between logistics service quality and customer satisfaction. Methodology: This study adopted a quantitative approach and used purposive sampling to select 153 respondents who were active users of e-commerce platforms in Jabodetabek. Data were analyzed using partial least squares structural equation modeling (PLS-SEM) via SmartPLS 4. Results: The results show that timeliness, reliability, and condition of goods significantly influence customer satisfaction, whereas flexibility and responsiveness do not. Environmental friendliness moderates only the effect of the condition of goods; other moderating effects are not significant. Conclusions: Although sustainable practices are becoming increasingly important, logistics service quality remains the primary driver of customer satisfaction. Environmental friendliness has a limited moderating role, underscoring the continued relevance of core service quality. Limitations: This study is limited to e-commerce consumers in Jabodetabek, and an incomplete measurement of environmental friendliness restricts the generalizability of the findings. Contributions: This research contributes to logistics management practitioners and academics in logistics operations management, particularly within Indonesia’s e-commerce industry.
Customer Satisfaction as a Mediator of Service Quality and Experiential Marketing on Online Transportation Loyalty Erny Amriani Asmin; Yulianingsih Yulianingsih; Taristania Lupita
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.v7i2.5167

Abstract

Purpose: This study analyzes the direct and mediating influences of service quality, experiential marketing, and customer satisfaction on brand loyalty in the context of online transportation services in Bogor City. Methodology/approach: Using a quantitative approach, data were obtained from 100 respondents determined using the Lemeshow formula and purposive sampling. The questionnaires were administered directly to the users of online transportation services. The collected data were analyzed using descriptive, associative, and path analysis techniques in SPSS version 25. Results/findings: The findings indicate that both service quality and experiential marketing significantly impact customer satisfaction and brand loyalty. In addition, customer satisfaction has a positive influence on brand loyalty. However, customer satisfaction only served as a mediating variable in the relationship between experiential marketing and brand loyalty, and not in the relationship between service quality and brand loyalty. Conclusions: Service quality and experiential marketing are crucial for enhancing customer satisfaction and brand loyalty. Positive experiences are stronger drivers of satisfaction and loyalty. Limitations: The use of purposive sampling, a relatively small sample size, and the study’s focus on Bogor City may limit its generalizability. Contributions: This study provides empirical evidence of the mediating role of customer satisfaction and practical insights for service providers to improve customer experience. This study also enriches the consumer behavior literature by emphasizing the role of experiential marketing and satisfaction in fostering brand loyalty.
Sustainability of Digital Payments in Economic Development: A Systematic Literature Review on Technology Acceptance Model Lestari Rezki Nurul Amalia; Grace Theresia Pontoh; Syarifuddin Rasyid; Muhammad Irdam Ferdiansah
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.v7i2.5284

Abstract

Purpose: This study aims to understand the factors influencing the continued use of digital payments in economically developing countries. It applies the Technology Acceptance Model (TAM) and integrates other relevant variables that support long-term adoption and promote economic development. Methodology/approach: This study used a systematic literature review of 35 research papers published between 2020 and 2024. The studies were collected from different academic databases and reviewed using the PRISMA protocol. Results/Findings: The main TAM factors (such as perceived usefulness and ease of use) strongly affect people’s intention to continue using digital payments, explaining 41.3% of the behavior. When combined with other factors, such as trust, service quality, motivation, and social support, the prediction increased to 61%. These additional factors are important, especially when considering different social and economic situations. Conclusions: An extended TAM model is useful for understanding why people continue to use digital payments. It can support sustainable economic growth and help more people gain access to financial services. Limitations: This study only considered papers published from 2020 to 2024; therefore, it may not include all relevant research published outside this period. Contributions: This study contributes to the literature on digital finance, economic development, and technology acceptance. It offers insights for researchers, policymakers, and financial service providers to develop more adaptive and user-centered digital payment systems.
The Influence of Financial Distress and CSR on Firm Value Moderated by the Audit Committee Winda Puspita Dewi; Robiur Rahmat Putra
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.v7i2.5286

Abstract

Purpose: This study examines the influence of financial distress and Corporate Social Responsibility (CSR) on firm value, with the audit committee serving as a moderating variable. Methodology/approach: The data consisting of 105 observations were processed using the STATA software. Based on the model selection criteria, the random effects model was determined to be the most appropriate estimation approach. Results/findings: The results show that Financial Distress has a direct effect on Firm Value, whereas Corporate Social Responsibility does not have a direct impact on Firm Value. The Audit Committee is proven to significantly moderate the relationship between Financial Distress and Firm Value. Limitations: This study focuses only on financial distress, Corporate Social Responsibility (CSR), and audit committees. In fact, in the context of determining company value, there are many other factors that also have a significant influence. The results of this study leave a wide gap for further research development. Contributions: This study aims to emphasize the importance of the audit committee as a mechanism of corporate governance, particularly in mitigating the impact of financial distress on company value.  This research also provides recommendations for companies to strengthen the function and effectiveness of the audit committee in maintaining firm value. Conclusions: This study underscores the crucial role of the audit committee as a governance mechanism, specifically its effectiveness in mitigating the negative impact of financial distress on firm value. It recommends that companies enhance the functions and effectiveness of their audit committees to better maintain firm continuity and value.
Impulse Buying MR. DIY Palu: Price Discount, Product Variety, dan Interior Display Siti Nur Asiyah Naim; Makuri Sutomo; Rahmat Mubaraq; Asriadi Asriadi
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.v7i2.5287

Abstract

Purpose: This study aims to explore the factors that drive impulse-buying behavior among customers at MR. DIY Palu by examining the influence of price discounts, product variety, and interior displays. Methodology/approach: The research was conducted at MR. DIY Palu using a quantitative approach and survey method. Data were collected through questionnaires distributed to 100 respondents using accidental sampling method. The analysis was carried out using multiple linear regression with SPSS software to determine the effect of price discount, product variety, and interior display on impulse buying. Results/findings: The results show that price discounts and product variety have a significant positive effect on impulse buying, while interior display does not significantly affect impulse buying behavior. Simultaneously, all three variables jointly influence consumer impulse buying at MR. DIY Palu. Limitations: This study focused only on MR. DIY Palu with a limited number of respondents and did not include other potential influencing factors such as psychological, situational, or demographic variables. Therefore, the findings may not be generalizable to all retail contexts or to other countries. Contributions: This study contributes to the fields of consumer behavior and retail marketing by providing empirical insights into the in-store factors that trigger impulse buying. These findings can assist retail managers in formulating effective strategies to increase spontaneous purchases and improve store performance. Conclusions: Overall, price discounts and product variety remain dominant drivers of impulse buying, emphasizing the importance of strategic pricing and diverse product offerings in retail environments.
Quality Management System in Higher Education: A Main Pillar Towards Quality Higher Education Vonny Tiara Narundana; Yusuf Sulfarano Barusman; Defrizal Defrizal; Budhi Waskito; Habiburahhman Habiburahhman
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.v7i2.5330

Abstract

Purpose: This study reviews Quality Management Systems (QMS) in higher education, examining key concepts, implementation models, impacts, and challenges. It highlights leadership, accreditation, technology, and quality culture as critical success factors and shows how globalization and digital transformation shape accountability, innovation, and continuous improvement. Methodology/Approach: A qualitative descriptive approach was used through a literature review of 11 Scopus-indexed journals, identified via Publish or Perish with keywords “quality management system in higher education.” The thematic synthesis identified and interpreted the core themes. Results/Findings: The findings show that models such as ISO 9001, TQM, and EFQM are widely adopted and aligned with continuous improvement cycles such as PPEPP. An effective QMS enhances the quality of learning, reputation, and employability. Success depends on leadership commitment, stakeholder engagement and contextual adaptability. Bridging theory and practice is essential for sustainable improvements. Conclusions: Quality management systems in higher education face challenges from diverse stakeholder demands, weak implementation, and limited alignment with ISO 21001:2018. Policies without strong leadership and continuous evaluation are inadequate. TQM offers a comprehensive, evidence-based framework that strengthens the QMS and supports digital integration, engagement, sustainability, and global competitiveness. Limitations: This study is limited to a literature review of 11 selected articles without primary data collection, which may be subject to search bias and researcher interpretation. Contributions: This study consolidates diverse QMS models into a strategic reference for university leaders and identifies research gaps, particularly in integrating advanced technologies such as AI and blockchain.
Dividends, Investment Opportunities, and Company Performance: The Moderating Role of Corporate Governance Bunga Triandolla; Antonius Herusetya
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.v7i1.5338

Abstract

Purpose: This study aims to analyze the influence of dividend policy and investment opportunities set on firm performance, with corporate governance as a moderating variable. The study focuses on mining sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Methodology/approach: This study is quantitative approach. Firm performance is proxied by Return on Equity, dividend policy by Dividend Payout Ratio, and IOS by the ratio of capital expenditure to total assets. Corporate governance is assessed through an index comprising 17 indicators aligned with the principles of Good Corporate Governance. Data analysis was conducted using panel data moderation regression with the Generalized Least Squares. Results/findings: The results indicate that dividend policy tends to positively influence ROE, whereas IOS shows no direct significant impact on ROE. Conversely, corporate governance negatively moderates the relationship between dividend policy and ROE, suggesting that stricter corporate governance weakens the positive effect of dividend policy on firm performance. However, corporate governance does not significantly moderate the relationship between IOS and ROE Conclusion: Dividends positively affect ROE; IOS has no direct effect; governance weakens the dividend effect on ROE but does not moderate the IOS–ROE relationship. Limitations: This research was limited to mining companies in Indonesia. Therefore, the results are limited to one industry and cannot be generalized to all companies in Indonesia. Contribution: This study offers practical implications, emphasizing that management of mining companies should carefully design balanced dividend policies, considering their long-term effects and highlighting the importance of effective corporate governance implementation.
TAM to Measure Electric Motorcycle Adoption Interest in West Kalimantan Asri Hidayati; Adiyath Randy Yudimamase; Henrian Stiawan
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.v7i1.5347

Abstract

Purpose: This research examines the factors that affect the interest in adopting electric motorcycles in West Kalimantan, using an extended version of the Technology Acceptance Model (TAM). It explores how perceived usefulness (PU), perceived ease of use (PEOU), and crucial external variables like perceived enjoyment (PE), compatibility (C), and perceived resources (PR) affect adoption intentions. Methodology/approach: This study adopted a quantitative methodology, gathering data from an online questionnaire completed by 200 purposively sampled respondents in West Kalimantan. The collected data were subsequently analyzed using Structural Equation Modeling (SEM) with the AMOS software, employing Maximum Likelihood (ML) estimation to test the relationships. Results/findings: The study finds that PEOU positively and significantly influences both PU and BI. PU also significantly affects adoption intentions. Crucially, external factors like PE and C were found to significantly shape these core perceptions, While PR did not show a statistically significant impact on either PEOU or PU. Conclutions: Perceived Ease of Use (PEOU) and Perceived Usefulness (PU) are the primary factors driving the intention to adopt electric motorcycles in West Kalimantan., with PEOU emerging as the most dominant factor. The extended TAM model validates that external variables like enjoyment and compatibility influence these initial perceptions, while perceived resources play a negligible role at this early stage of interest formation. Limitations: The study's non-probability sampling method and cross-sectional data collection limit generalizability. Contribution: This research provides valuable insights into technology adoption within green transportation, offering practical recommendations for manufacturers and policymakers to accelerate the transition.
Financial Factors Determinant to MSME Performance Amran Andromeda; Sri Wahyuni; Naelati Tubastuvi; Suryo Budi Santoso
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.v7i2.5352

Abstract

Purpose: This study aims to examine the factors in financial management that influence the performance of MSMEs in Tegal City/Regency. Methodology/approach: The factors tested include the use of accounting information systems, choice of capital structure, capital budgeting methods, working capital management, and financial technology utilization. The research approach was quantitative, with a population of 880 respondents and 100 samples taken by purposive sampling. Data were obtained using a survey method with a Likert scale questionnaire, which was then analyzed using the Partial Least Square application. Results/findings: The results of the study indicate that in Tegal City and Regency, accounting information systems and capital structure factors have a positive impact on MSME performance, while capital budgeting, working capital, and financial technology have no effect. Conclusions: This study implies that in MSMEs in Tegal City and Regency, the use of better accounting information systems and the selection of an effective capital structure can improve performance. Limitations: Among the many MSME business sectors available, this research only examined 7 (seven) sectors. Contributions: This study contributes to the literature by showing that MSMEs in Tegal City and Regency can improve their performance by using better accounting information systems and selecting an effective capital structure.

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