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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 
Integrative Model of Financial Literacy, Social Entrepreneurship, and Pentahelix Collaboration on MSME Performance Ratna Damayanti; Raisa Aribatul Hamidah; Kartika Hendra Titisari
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.v7i2.5542

Abstract

Purpose: This study aims to analyze the influence of financial literacy, social entrepreneurship, and Pentahelix collaboration on the performance of MSMEs in Karanganyar Regency, with business innovation as a mediating variable. This study aims to understand how internal and external factors interact to improve the performance and competitiveness of MSMEs in the era of digital economy transformation. Research Methodology: A survey of 382 MSME actors in Ngargoyoso, Karangpandan, and Tawangmangu was conducted. Data were analyzed using SEM-PLS with SmartPLS software, testing the outer model, inner model, and mediation to assess direct and indirect relationships. Results: Financial literacy and social entrepreneurship impact MSME performance, while Pentahelix collaboration does not. All three positively influence innovation, which enhances performance. Innovation mediates the relationship between financial literacy and Pentahelix collaboration, but not social entrepreneurship. Conclusions: This study expands the application of the theory of Resource-Based View and open innovation theories by emphasizing that innovation is a strategic bridge between internal resources and external collaboration in strengthening MSME performance and sustainability. Limitations: This study only covers three sub-districts in Karanganyar Regency; therefore, the generalization of results needs to be done carefully. Contributions: This study provides insights into how financial literacy, social entrepreneurship, and pentahelix collaboration impact MSME performance, with business innovation as a mediator. It extends the Resource-Based View and open innovation theories, offering valuable implications for enhancing MSME competitiveness and sustainability in the digital economy.
Adoption of Digital Technology and Marketing in Enhancing SMEs Business Performance A Musfirah; Aslam Jumain
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.v7i2.5580

Abstract

Purpose: This study examines the effects of technology adoption and digital marketing on the performance of Small and Medium Enterprises (SMEs), with Human Resource (HR) readiness tested as a mediating variable. Methodology/approach: A quantitative, cross-sectional survey was conducted with 300 SMEs in Kecamatan Manggala, Kota Makassar. Data were analyzed using partial least Squares–Structural Equation Modeling (PLS-SEM), including reliability, validity, and structural diagnostics. Results: All seven hypotheses were supported. Technology adoption and digital marketing exert positive and significant effects on HR readiness and SME performance. HR readiness has a direct positive impact on performance and mediates the relationships between technology adoption, digital marketing, and business outcomes. The indirect effect through HR readiness is stronger for digital marketing than for technology adoption, underscoring the central role of human capacity in digital transformation. Conclusions: Strengthening HR readiness is essential for converting digital adoption into higher SME performance. Programs that combine technology deployment with training and change management support are likely to yield greater and more sustainable performance gains for urban SMEs in developing countries. Limitations: This study is limited to SMEs in one urban district, uses cross-sectional self-reported data, and does not account for wider contextual factors, such as policy, infrastructure, or market conditions. Contributions: This study shows that HR readiness is a key mechanism through which technology adoption and digital marketing enhance SME performance, based on evidence from urban SMEs in a developing-country context, and highlights the need to align digital initiatives with human resource development to achieve sustainable performance gains.
Effect of Leverage, Fiscal Distress, and Fiscal Capacity on COVID-19 Accrual Manipulation Neni Yusmita; Sandrayati Sandrayati; Okky Savira; Sopiyan AR
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.v7i2.5607

Abstract

Purpose: This study aims to analyze the effects of leverage, fiscal distress, and fiscal capacity on accrual manipulation in provincial governments in Indonesia during 2020–2022. Methodology/approach: The research data used regional government financial reports audited by the Badan Pemeriksa Keuangan (BPK), with a sample size of 102 observations from 34 provinces over three years. The analysis method used was panel data regression with a Random Effects Model (REM) approach. Results: The results show that leverage has no significant effect on accrual manipulation. Conversely, fiscal distress and fiscal capacity have a positive effect on accrual manipulation, indicating that high fiscal pressure and capacity encourage accounting flexibility to maintain the image and meet performance targets. Simultaneously, leverage, fiscal distress, and fiscal capacity contribute to the level of accrual manipulation by local governments during the COVID-19 pandemic. Conclusions: This study concludes that fiscal distress and fiscal capacity significantly influence accrual manipulation among Indonesian provincial governments during the COVID-19 pandemic, whereas leverage has no effect. High fiscal pressure and capacity encourage accounting discretion to maintain the performance. Strengthening fiscal governance and audit oversight is essential for reducing the risk of manipulation in public financial reporting. Limitations: The limitations of alternative indicators and objects to districts/cities. Contributions: These findings have important implications for local governments in strengthening financial governance, auditors in increasing oversight of accrual items vulnerable to manipulation, and future researchers in expanding the variables and scope of research.
Levers of Eco-Control: Linking Environmental Concern, Stakeholder Pressure in Predicting Green Behaviour Selly Puspita Sari Sari; Fauzan Fuadi
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.v7i2.5625

Abstract

Purpose: This study investigates the influence of environmental concern and stakeholder pressure on green behavior in hospital medical waste management, with the Levers of Eco-Control (LoEC) as a mediating variable. The research emphasizes the importance of managerial control systems in translating environmental strategies into sustainable operational practices. Methodology: Data were obtained from 140 respondents directly involved in hospital waste management activities. The data were analyzed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method to test the relationships among environmental concern, stakeholder pressure, LoEC, and green behavior. Results: Stakeholder pressure has a significant positive effect on both LoEC and green behavior. LoEC strengthens green behavior and mediates the relationship between stakeholder pressure and environmentally responsible practices. Conversely, environmental concern does not exhibit a significant direct or indirect influence through LoEC. Conclusions: External stakeholder pressure and structured eco-control systems are more effective in encouraging sustainable behavior than individual awareness alone. The integration of LoEC enhances hospitals’ environmental accountability and compliance with sustainability standards. Limitations: By focusing on behavioral factors, this study underscores the centrality of these factors in enhancing the effectiveness of sustainable medical waste management practices. Contributions: This study extends the LoEC framework to the healthcare sector and provides theoretical and practical insights into how control-based mechanisms can institutionalize green behavior in medical waste management.
Socio-Economic Improvement of MSMEs through Digital Transformation in Metro City Elita Yuni Setiyarini; Titin Rosdyanti; Meli Yana Puspita Sari
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.v7i2.5657

Abstract

Purpose: This study analyzes the impact of digital transformation on the socioeconomic welfare of MSMEs, including income growth, access to resources, quality of life, and business sustainability. Methodology/approach: This study used a mixed-methods explanatory sequential approach. The research population comprised 23,854 MSMEs in Metro City. This study employed a mixed-methods approach. Quantitative data were gathered from 100 respondents, selected via convenience sampling using the Slovin formula, and analyzed using Structural Equation Modeling (SEM). Qualitative insights were obtained through in-depth interviews with 15 purposively sampled MSME actors, and the data were examined through thematic analysis. Results: Digital transformation had a positive and significant effect on all dimensions of the socio-economic welfare of MSMEs. Conclusions: This study concludes that digital transformation has a positive impact on the socioeconomic welfare of MSMEs in Metro City by increasing income, access to resources, quality of life, and business sustainability. Limitations: This study focused on certain variables related to digitalization, whereas many other external factors that may have influenced the results were not explored in depth. Contribution: This research provides practical contributions to MSMEs and policymakers by demonstrating the positive impact of digital transformation on business prosperity. Academically, this study enriches the fields of digital management and economics through a holistic approach in the local MSME context.
Analysis of CSR Program Disclosures in Sustainability Reports Based on GRI Standard and AA1000 Dewi Djumiyati; Agus Munandar
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.v7i2.5677

Abstract

Purpose: This study examines the disclosure of CSR programs in the sustainability reports of banking companies included in the KBMI 4 category. Methodology/approach: Qualitative analysis with descriptive analysis. Results/findings: The analysis shows that the level of hunger disturbance based on the GRI Standards for banks in KBMI 4, has shown significant progress during the 2022-2024 period. All four banks consistently implemented the requirements in accordance with POJK No. 51/POJK.03/2017, with a high level of compliance with the general standards and accountability principles of AA1000, although there are still variations in disclosures of standard topics. Conclusions: The sustainability report disclosure of KBMI  4 banks showed significant progress during 2022-2024. All four consistently complied to with POJK No. 51/POJK.03/2017 and AA1000 accountability principles, with generally high adherence to GRI Standard.  Despite variations in topic disclosures, CSR reporting has become a key strategy to enhance image, public trust, and sustainable competitiveness. Limitations: The scope of the study was limited to banks in KBMI 4, observation period only covered 2022-2024, focused on CSR disclosure and research data is secondary in nature. Contributions: The Banks within KBMI 4 have implemented CSR programs to support sustainability in accordance with applicable standards and support sustainable development in Indonesia.
The Effect of Carbon Emission Disclosure, Environmental Performance, and Firm Size on Profitability Priscilia Christie Lee; Rousilita Suhendah
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.v7i2.5749

Abstract

Purpose: This study examines the effects of carbon emissions disclosure, environmental performance, and firm size on profitability. Research Methodology: Nineteen companies were selected as samples using purposive sampling. The study used secondary data sourced from the annual reports and sustainability reports of each company and analyzed using a multiple linear regression approach with a fixed-effects model using Microsoft Excel and EViews 12 software. Results: The results of the research analysis indicate that carbon emission disclosure has a negative effect, environmental performance has no significant effect, while firm size has a positive effect on profitability in Indonesian mining companies. Conclusions: Regression analysis shows that carbon emissions disclosure (X1) has a negative effect, environmental performance (X2) has no significant effect, and firm size (X3) has a positive effect on profitability. Limitations: This study is limited to three independent variables, an observation period of 2021–2023, and a focus on the mining sector; therefore, the results cannot be generalized to other sectors. Contributions: This research is expected to benefit companies in making strategic decisions related to sustainability, investors in evaluating financial and non-financial performance, academics in enriching the literature on factors that influence profitability, and further researchers in expanding the variables, sectors, and research periods.
The Mediating Marketing Capabilities between Entrepreneurial Orientation, Digital Literacy, and SME Performance Dewi Lestari; Roni Adi; Karlina Karlina
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.v7i2.5763

Abstract

Purpose: SMEs in Batam City still face challenges in maintaining performance due to limited resources, marketing, and digital adoption. This study aims to examine how entrepreneurial orientation and digital literacy affect SME performance, with marketing capability serving as a mediating factor. Methodology/approach: Using a causal research design, data were collected from 165 SME owners in Batam through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: The findings reveal that entrepreneurial orientation and digital literacy significantly enhance marketing capability, which, in turn, positively influences SME performance. Furthermore, marketing capability mediates the relationship between entrepreneurial orientation and performance, as well as between digital literacy and performance. These results highlight that SMEs need to strengthen their entrepreneurial orientation and digital literacy to enhance marketing capability and achieve sustainable performance. Conclusions: This study concludes that entrepreneurial orientation and digital literacy play a significant role in enhancing marketing capabilities, which, in turn, positively contributes to the performance of SMEs in Batam City. Limitations: This study used cross-sectional data and focused only on SMEs in Batam City, which may limit the generalizability of the results. Reliance on self-reported questionnaires may also have introduced response bias. Contributions: This study demonstrates that entrepreneurial orientation and digital literacy enhance SME performance through marketing capability and offers valuable insights for researchers, practitioners, and policymakers.
Integration of Training and Retention in Improving Employee Well-being through Competency Mediation in the Banking Sector Siti Rohani; Cellina Tan; Ratih Anggraini
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.v7i2.5825

Abstract

Purpose: This study examined the effects of employee retention, human resource development, and career satisfaction on employee well-being, with competence as a mediating variable. Methodology/approach: This quantitative research used the Partial Least Squares – Structural Equation Modeling (PLS-SEM) method with SmartPLS software. Data were collected via a Likert-scale questionnaire from 277 banking employees in Batam who had participated in training programs. Results: Employee retention, HR development, and career satisfaction significantly influence competence, which in turn significantly impacts employee well-being. These three independent variables also affect well-being indirectly through competence mediation. The R-square values (0.942 and 0.915) and a goodness-of-fit index of 0.797 demonstrate strong model predictive power. Conclusions: Improving employee well-being should focus on strengthening employee competence through consistent retention strategies, structured training programs, and clear career development pathways. Limitations: This study is limited by its focus on employees in the banking sector in Batam, which may not fully represent all industries or regions. Contributions: This study integrates three key HR factors in a single model and positions competence as a mediator in the banking sector, a topic that has been underexplored in Indonesian settings.
The Purbaya Effect: Event Study of Leadership Signalling Inta Hartaningtyas Rani; Lestari Adhi Widyowati; Jara Hardiyanti Jalih
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.v7i2.5895

Abstract

Purpose: This study examines how the appointment of a new Minister of Finance affects stock price movements in the Indonesian capital market, with a focus on banking and manufacturing, which are directly affected sectors. Methodology/approach: This study uses an event-study design to investigate the existence of the “Purbaya Effect” by analyzing daily movements of the Jakarta Composite Index (JCI) and sectoral indices. Abnormal returns and cumulative abnormal returns are calculated using a 30-day window centered on the appointment date (September 8, 2025). Cross-sector sensitivity is assessed by comparing the short-term price responses of banking stocks, which are closely linked to fiscal-monetary transmission, and manufacturing stocks, which are more sensitive to demand expectations, the cost of capital, and risk sentiment. Results/Findings: The results confirm a significant “Purbaya Effect” at the aggregate market level following the ministerial appointment. Sectoral analysis indicates asymmetric responses: manufacturing stocks exhibit statistically significant price adjustments (sig 0.00<0.05), whereas the banking sector shows no comparable significant response (sig 0.183>0.05). Conclusions: Every cabinet change signals the quality of economic information to the capital market, which can be responded to negatively or positively Limitations: The study is confined to a 60-day event window, covers only two major sectors, and does not explicitly control for other macroeconomic or political events that may overlap with the announcement period. Contributions: The confirmation of the ‘Purbaya Effect” demonstrates that fiscal communication should be considered a signalling instrument with a real impact on price formation and capital allocation in the market.

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