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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
 66   67   68   69   70 
Corporate Governance and Sustainability Reporting: Implications for Firm Performance Nuryadi Nuryadi; Nurna Aziza
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.v7i1.5423

Abstract

Purpose: This study aims to examine how corporate governance mechanisms (Board of Directors’ expertise and size, and Audit Committee expertise and size) along with sustainability reporting practices, affect the financial performance of food and beverage companies listed on the Indonesia Stock Exchange during 2021–2023. Methodology/approach: Using purposive sampling, we selected F&B firms that published comprehensive financial and sustainability reports over the three-year period. Secondary data were collected from the Indonesia Stock Exchange website (www.idx.co.id) and analyzed with multiple linear regression in IBM SPSS Statistics 27. Results/findings: Board expertise showed a significant negative effect on both ROA and ROE, while board size had no significant impact. Audit committee expertise did not influence either performance measure, but audit committee size had a significant positive effect on both ROA and ROE. Sustainability reporting practice was not significantly related to firm performance. Conlcusion: These findings confirm that the effectiveness of governance and sustainability reporting heavily depends on the quality of implementation and regulatory context, not just formal compliance. The implication is that companies need to prioritize the effectiveness and independence of the board, while regulators are encouraged to develop more substantive sustainability disclosure standards. Limitations: The study is limited to food and beverage companies that publish complete financial and sustainability data, which may restrict the generalizability of the results to other sectors or firms with less transparency. Contribution: By highlighting the differing impacts of governance characteristics on firm performance, this research informs corporate governance policy and practice in the F&B industry. It offers guidance to regulators, board members, and investors on optimizing board and committee structures to enhance financial performance.
Sustainability Reporting and Artificial Intelligence: A Systematic Literature Review Mareta Putri; Inten Mutia; Shelly Febriana Kartasari
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.v7i2.5427

Abstract

Purpose: This study aims to evaluate the role of Artificial Intelligence (AI) in sustainability reporting. The main focus is on how AI can improve quality, efficiency, and transparency, as well as the challenges that arise in the application of AI in sustainability reporting. Methodology/approach: The method used was a Systematic Literature Review (SLR) with three stages: planning, implementation, and reporting over the past five years (2020-2025) from 1,087 initial articles. After the PRISMA process, 30 relevant articles were selected and analyzed. Results/Findings: The study found that the benefits of AI include improved efficiency and accuracy, management of big data, enhancement of transparency and accountability, and aiding in sustainable decision-making. The main challenges of this research are algorithm bias, personal data protection, cost and technology constraints, and the lack of global standards in AI-based reporting. Conclusions: AI has the potential to improve quality and transparency through automation, predictive analysis, and efficient data management. However, its implementation requires regulations, guidelines, and ESG standardization. Limitations: Most studies originate from developed countries, while developing countries contribute relatively little. Contributions: This research highlights the importance of regulation and standardization in the implementation of AI in sustainable financial reporting. It describes the current state of affairs and provides a strong foundation for further research and policy formulation at the global level.
Financial Performance Mapping of Property Companies After Ibu Kota Nusantara Discourse I Gusti Ngurah Agung Arya Bhakta Narayana; Teofilus Karnalim; Talitha Sabil Nasywa Arifiansyah; Johana Tania Arviana; Kevin Gasy Sutanto
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.v7i2.5459

Abstract

Purpose: The development of the IKN will cause a flow of residents from Jakarta to the IKN area. This move will increase the community's need for housing around the IKN. This increase in housing demand affects the performance of property companies, especially those listed on the IDX. Of the 90 property companies on the IDX, it is unclear which companies gave positive and negative responses. This study aims to map the responses of property companies regarding IKN development. Methodology/approach: Data will be extracted from the financial report to carry out financial ratio analysis. After calculating the financial ratios of property companies, researchers divide the results into two categories: “GOOD” and “BAD.” The mapped results were then described using Radar Analysis. All methods were performed in Excel. Results/findings: All eight radar charts show that most companies tend to have "GOOD" financial conditions based on the various financial ratios evaluated. Conclusions: Property companies tend to respond positively to the IKN development discourse. Limitations: This study is limited to property companies. It also only focused on some ratio analyses. Contributions: This research can be used as a basis for future applied research that examines the influence of the IKN development discourse on company performance.
Celebrity Endorsement Attributes and Consumer Purchase Decisions in Indonesia’s Electric Vehicle Market Rafi Amani Muflih Rahardi; Wika Novita Sari; Aisyah Bella Ayuningtyas
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.v7i2.5461

Abstract

Purpose: This study investigates the influence of celebrity endorsement attributes visibility, credibility, attractiveness, and power on consumer purchase decisions for Electric Vehicles (EVs) in Indonesia, where adoption remains relatively low despite incentives and growing environmental awareness. Methodology/approach: A quantitative survey was conducted with 385 Indonesian social media users. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the relationships between endorsement attributes and purchase behavior. Results: The model explains 70.3% of the variance in purchase decisions. Power and visibility exerted the strongest influence, followed by credibility and attractiveness. These results indicate that consumers are more persuaded by endorsers who demonstrate authority, have a broad media presence, and possess authentic reputations, while attractiveness provides supplementary appeal. Conclusions: The findings highlight the central role of celebrity endorsements in bridging the gap between consumer awareness and actual EV adoption. Collaboration with credible and visible public figures can accelerate sustainable consumption and position EVs as aspirational products in Indonesia. Limitations: This study focused only on Indonesian social media users and excluded other potential determinants of EV adoption, limiting generalizability. Contributions: This research extends endorsement theory into sustainable marketing and provides practical guidance for firms and policymakers to design effective communication strategies that leverage celebrity endorsements to promote eco-friendly innovations, especially electric vehicles.
Perceived Value, Influencer Advertising, and Engagement for Enhanced Customer Loyalty and Advocacy Teguh Maianto; Sukesi Sukesi; Liosten RR.Ully Tampubolon; Aminullah Assagaf; Slamet Ryadi
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.v7i2.5463

Abstract

Purpose: This study examines how influencer marketing and customer engagement enhance loyalty and advocacy, with perceived value as a key mediator, to clarify the mechanisms behind these effects in a competitive digital landscape. Methodology: Using a quantitative survey of active online consumers, this study applied Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the direct effects of influencer-based advertising and customer engagement on perceived value, loyalty, and advocacy, as well as the mediating role of perceived value. Results: The findings demonstrate that both influencer-based advertising (? = 0.452, p < 0.001) and customer engagement (? = 0.384, p < 0.001) significantly boost perceived value. In turn, perceived value significantly mediates the impact of these antecedents on customer loyalty and advocacy, highlighting its critical intermediary role. Notably, while influencer marketing and engagement exert strong direct effects on loyalty, only customer engagement, and not influencer marketing, directly influences advocacy. Conclusions: Influencer-based advertising and customer engagement increase perceived value, strengthening loyalty and advocacy; however, only customer engagement directly influences advocacy. Limitations: This study's cross-sectional methodology records data at only one particular moment, making it more difficult to identify changes over time and to draw conclusions about causal linkages. Contributions: This research contributes to marketing theory and practice by pinpointing perceived value as the essential conduit linking marketing stimuli to lasting customer behaviors. It offers empirical evidence that both influencer strategies and engagement foster loyalty and advocacy principally by enhancing perceived value.
Financial Literacy as a Mediator of Gen Z’s Financial Management Behavior Johny Budiman; Vivien Vivien
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.v7i2.5491

Abstract

Purpose: This study examines the relationships between financial attitudes, socialization, experience, and knowledge and financial management behavior, with a specific focus on the mediating role of financial literacy among Generation Z in Batam City. Methodology/approach: This study used a quantitative approach in Batam, Indonesia. Data were collected from 394 Generation Z respondents using a structured questionnaire adapted from prior research. The analysis was performed using PLS-SEM with the SmartPLS 3.0 software. Results/findings: The findings show that financial socialization and experience significantly improve financial literacy, whereas attitudes and knowledge have little effect. Financial literacy directly influences financial management behavior and mediates the impact of socialization and experience, but not attitudes, highlighting its key role in shaping Generation Z’s financial behavior Conclusions: The analysis confirmed that all variables met the validity and reliability standards. Socialization and experience significantly influenced financial literacy, whereas attitude and knowledge had minimal effects. It also directly affected financial management behavior and mediated the impact of socialization and experience, but not attitude. Limitations: This study focused only on respondents from Batam and used quantitative methods. This study also did not consider other factors that may affect individual financial management and did not explore the mediating role of financial literacy in depth. Contributions: This study offers insights into financial education by showing how practical experience and social interaction can enhance Generation Z’s financial literacy and guide the design of effective educational programs.
The Impact of Young Agricultural Entrepreneurs on Poverty through Gross Regional Domestic Product (GRDP): Towards a Digitalization Strategy Azzatillah Azzatillah; Tiara Fitri Rizkiyah
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.v7i1.5498

Abstract

Purpose: This study explores the impact of Young Agricultural Entrepreneurs on poverty reduction through GRDP and proposes a digitalization strategy to enhance their role in promoting economic growth and alleviating poverty in Indramayu. Methodology/approach: Utilizing an explanatory sequential mixed methods design, this research combines secondary data (2020–2024) with quantitative regression analysis (including the Sobel Test for mediation) and qualitative in-depth interviews with 10 Young Agricultural Entrepreneurs in Indramayu Regency. Results/findings: The study finds that Young Agricultural Entrepreneurs significantly reduce poverty but have no significant effect on GRDP, indicating that poverty reduction occurs through direct household mechanisms rather than macroeconomic growth. It suggests that digitalization can enhance their contribution to GRDP by improving productivity, market access, and value-added activities, thereby supporting more sustainable poverty reduction.  Conclusion: This study shows that Young Agricultural Entrepreneurs reduce poverty in Indramayu through direct household and local economic impacts. While their activities influence GRDP, the effect is not significant. Digitalization plays a key role in enhancing productivity, market access, and value-added activities, strengthening their contribution to sustainable poverty reduction. Limitations: The study's limitations include its reliance on aggregate secondary data over a relatively short period and a small sample size for the qualitative phase, which may not capture the full diversity of Young Agricultural Entrepreneursexperiences. Contribution: This research offers policy recommendations for empowering Young Agricultural Entrepreneurs through a comprehensive digitalization strategy, thus fostering sustainable economic growth and long-term poverty reduction in rural areas.
Influence of Internal Control System Effectiveness and Government Accounting Standards Implementation on Financial Report Quality Nieska Sekar Zahraini; Eka Jumarni Fithri; Choiruddin Choiruddin
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.v7i2.5507

Abstract

Purpose: This study examines whether the effectiveness of the Internal Control System (ICS) and the implementation of Government Accounting Standards (GAS) affect the quality of financial reports in local government institutions in Palembang City. It aims to understand how these factors, both individually and jointly, improve the reliability, clarity, and responsibility of financial disclosures. Methodology/approach: The study involved 32 local government institutions in Palembang City and used a quantitative survey. Data were collected from 96 financial management employees through purposive sampling and analyzed using multiple linear regression with SPSS version 25. Results: The findings indicate that the effectiveness of ICS positively and significantly influences the quality of financial reports. The execution of GAS also has a beneficial and noteworthy impact. Additionally, both factors concurrently affect the integrity of financial reports of Palembang’s local government agencies. Conclusions: This study confirms that the standard of financial reports generated by local government bodies is reliant on the efficiency of internal controls and the appropriate application of GAS, thus promoting accountability and transparency in the financial management of local governments. Limitations: This research is limited to three variables: ICS effectiveness, GAS implementation, and financial report quality tested both partially and simultaneously in 2025. The research object includes all local government institutions in Palembang City, with respondents involved in the preparation of financial reports. Contributions: This study highlights that the financial report quality in local governments depends on effective internal controls and proper implementation of Government Accounting Standards (GAS), which strengthen accountability and transparency.
Enhancing Mosque Financial Transparency through a Mobile System under ISAK 35 Edy Anan; Zoniarti Zoniarti; Agung Wijanarko
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.v7i2.5520

Abstract

Purpose: This study develops a mobile-based financial reporting system for mosques under ISAK 35 to improve the reporting quality and donor trust through real-time updates. Methodology/approach: Using the Rapid Application Development (RAD) method, this study covers system requirement analysis, design, implementation, and testing. Data were collected through observations, Focus Group Discussions (FGDs) with mosque administrators, and literature reviews. Usability was tested using black-box and task-based evaluations. Results: The system generates ISAK 35–compliant reports, including statements of financial position, comprehensive income, cash flow, and changes in net assets. This enables real-time recording and reporting, thereby improving transparency and efficiency. Usability testing showed that administrators found the system to be intuitive and useful, although some struggled with adjustment entries. The system also improves financial literacy and donor confidence. Conclusions: The ISAK 35–based mobile system strengthens mosque financial reporting and offers a practical and replicable model for nonprofit entities. Limitations: The system is limited by database capacity (200 MB, 500 rows), lacks integration with digital payment tools (e.g., QRIS), and does not fully support multi-user or multi-entity functions. Limited accounting knowledge among administrators also affects usage. Contributions: This study presents a digital financial management prototype that integrates ISAK 35 with mobile technology to build donor trust and improve responsible reporting. The model can be adapted for other nonprofits, such as churches, foundations, and NGOs.
The Influence of Entrepreneurial Education, Opportunity, Orientation, and Advantage on Firm Performance Erilia Kesumahati; Valentino Angeloi; Andina Fasha
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.v7i2.5539

Abstract

Purpose: This study examines how entrepreneurial education, opportunity orientation, and advantage interact to enhance entrepreneurs' performance in international markets. It aims to provide insights to strengthen SME competitiveness worldwide. Methodology/approach: This study employs a quantitative survey, distributing questionnaires to 101 active entrepreneurs in the export-import and cross-border business sectors. The data were analyzed using partial least squares structural equation modeling, with variables based on validated literature. Results: The findings show that entrepreneurial opportunities and entrepreneurial orientation significantly influence firm performance, whereas entrepreneurial education and entrepreneurial advantage do not, reinforcing prior studies on opportunity recognition, proactiveness, innovation, and risk-taking as global success factors. Conclusions: The findings of this study indicate that the performance of international firms is largely and consistently influenced by entrepreneurial opportunity recognition and entrepreneurial orientation, highlighting the crucial role of proactive, innovative, and risk-taking behaviors in achieving superior outcomes in international markets. In contrast, entrepreneurial education and entrepreneurial advantage do not show a statistically significant direct effect on international firm performance, suggesting that formal knowledge acquisition and perceived competitive strengths may contribute only indirectly or through other mediating factors rather than exerting an immediate impact. Limitations: This study is limited by its small sample size and focus on entrepreneurs already active in international business. Future research should consider additional factors, such as market access, digitalization, and organizational culture. Contributions: This study highlights the key drivers of international firm performance and offers guidance for entrepreneurs, educators, and policymakers to enhance competitiveness, improve curricula, and shape supportive policies.

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