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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 245 Documents
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Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Kebijakan Dividen Achmad Ridhwan; Agustina Ratna Dwiati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 3 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i3.797

Abstract

Purpose: This study examines the factors that can affect dividend policy. The factors discussed are profitability, leverage and company size. Therefore, the purpose was to determine whether profitability, leverage and firm size can have an influence on the occurrence of dividend policy. Research Methodology: This research was conducted quantitatively. The population used is the companies engaged in manufacturing and also listed on the Indonesia Stock Exchange for 2016-2018 period. Purposive sampling method was used for determining a sample data. The total data is 149 data. The data testing method uses multiple regression analysis. Results: This research have a result that conclude that profitability have an effect toward dividend policy but leverage and firm size cannot affect dividend policy. Limitations: Generalization of result cannot be used for this research other than manufacturing companies and there are 91% other factors that can affect dividend policy. Contribution: This research contributes in terms of empirical evidence that can be used by investors and/or potential investors to learn about factors that can affect company policy regarding dividens.
BPK RI Audit Quality in Ethical Perspective Tazkiyah Mutiara Rahma; Tiara Setra Linuhung; Novika Rahmadisa; Lies Azizah; Alfianda Kurniawan; Chelvin Nata Wijaya; Raden Rizka Aulya
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i2.1043

Abstract

Purpose: The purpose of this study is to see the influence of an ethical perspective of an audit quality. Research Methodology: This study uses a descriptive analysis method by collecting the results of previous studies that are relevant to the factors that affect audit quality in an ethical perspective. The data collection begins by looking for literature on previous research related to the Effect of Ethics on BPK RI's Audit Quality with the keywords Factors Affecting Audit Quality and Professional Ethics. The literature search process uses Google Schoolar and Publish or Perish. Result: The findings obtained from the articles obtained indicate that there is a relationship between ethical perspective and audit quality. Limitations: This study has limitations in terms of the scope of research that only focuses on individual ethics. The scope of ethics is very broad and is not only influenced by things that come from the individual, but can also be influenced by environmental factors and other things. Contribution: This study can provide benefits regarding how important individual ethical factors are to produce audit quality.
Analisis Rating dan Harga Kamar Hotel Bintang Lima di Indonesia Khaira Amalia Fachrudin; Dina Liviana Tarigan; Muhammad Faidhil Iman
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 3 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i3.1107

Abstract

Purpose: This study aims to determine and analyze the correlation between hotel ratings and room rates, as well as the differences in hotel ratings room rates among five-star hotels in cities that are popular and visited by many tourists, namely the city of Ubud, Mataram, Surabaya, Medan, Batu and Bantul. Research Methodology: This study uses descriptive research methods with correlational techniques. The test tools used are correlation test and One Way ANOVA test using SPSS software. The sample is 24 hotels. The data used is secondary data obtained directly from the Traveloka application. Results: The results showed that there was a positive and insignificant correlation between ratings and room rates; there is a significant difference among ratings in the cities of Ubud, Mataram, Surabaya, Medan, Batu, and Bantul ; and there is no significant difference among room Rates in Ubud, Mataram, Surabaya, Medan, Batu, and Bantul. Limitation: This study does not use the room rates of all room types, only uses the rates of Deluxe rooms because these types of rooms are owned by all hotels in the population. Contribution: Hotel managers need to improve comfort and service for hotel guests, hotel cleanliness, and food taste because these are factors that determine hotel ratings, and although not significant, these ratings are positively correlated with room rates that customers are willing to pay. Hotel managers with low ratings need to learn from hotels with higher ratings.  In Addition, managers need to take advantage of Electronic Word of Mouth (EWOM) such as reviews and ratings to achieve the success of an effective marketing strategy.
Analisis Pengaruh Earning Per Share, Economic Value Added terhadap Return Saham Selama Pandemik Covid-19 Dwi Fitrianingsih; Kusmiyatun Kusmiyatun; Tia Kartikasari
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 3 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i3.1112

Abstract

Purpose: This study was to analyze and explain the effects of earnings per share (EPS) and economic value added (EVA), as well as the price-earnings ratio during the Covid-19 pandemic. Method: Descriptive statistical analysis with a quantitative approach.  The results of   this study show that earnings per share (EPS) and economic value added (EVA) values increased, which were very high during the pandemic but decreased in stock returns. Result: This study  also indicate that earnings per share (EPS) and economic value added (EVA), in part or at the same time, have no and no significant effect on stock of food and beverage companies. Limitation: This study is that it covers EPS, EVA, and equity returns for the two years prior to the pandemic and  during the Covid-19 pandemic. Contribution: Particularly helpful in providing information on earnings per share (EPS) and economic value added (EVA) which are important parts of a company's analysis that investors should consider when making an investment.
Fintech in the time of COVID-19: Conceptual Overview Candy Candy; Robin Robin; Estina Sativa; Sephia Septiana; Hansen Can; Alice Alice
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 3 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i3.1115

Abstract

Purpose: This study aims to analyze the relationship between financial technology (Fintech) and COVID-19. The importance of adopting 'digital' in all transaction could boost the Fintech growth during the pandemic. Fintech will help reduce the spread of COVID-19 by digital payment. Research methodology: This study uses a literature review study from 2020 to 2022—research data from international journals. Based on the research results, and opinions of previous researchers that expected to bring additional insights, references, and ideas. Results: COVID-19 influences the use of Fintech, which the positive impact resulting from this transformation in addition to providing convenience for users also brings economic development. Practical policies in Fintech encourage organizations to compete in offering financial services. Limitations: Researchers can conduct research on the development of Fintech in government infrastructure development and the communication networks between agencies in facilitating the community. Contribution: This study states that Fintech will help the economy to improvement and transformation so that it has a positive impact on all users. Thus, the presence of Fintech can positively influence developing countries such as Indonesia.
Penilaian Performa Keuangan PT. Kalbe Farma Tbk. dengan Metode Du Pont System Reni Rianti Prastiti; Hari Sulistiyo
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 4 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i4.1150

Abstract

Purpose: This study aims to determine how effective PT. Kalbe Farma Tbk manages its financial ratio components. The research focuses on profitability ratios and activity ratios which are part of financial statement analysis using the Du Pont system method on the annual financial statements of PT. Kalbe Farma Tbk. Research methodology: The research was conducted using the databasee of the annual financial statements of PT. Kalbe Farma Tbk in the period 2016 - 2020 with the Du Pont system analysis method. The research method uses quantitative research with descriptive analysis and the data is processed using Microsoft Excel software. Result: The results of this study stated that the financial performance of PT. Kalbe Farma Tbk is still not effective even though the components in its financial statements are always increasing. The company's TATO continues to decline with an average of 1.16 rounds. NPM, ROE, and ROI are still in the process of increasing with an average of 12%, 17%, and 14%, respectively. EM whose condition is not stable with an average of 121%. Limitation: The limitations of this study are that it only uses five-year company financial data, there is no comparison with other companies in the same sector, and only focuses on variables from the Du Pont system analysis method. Contribution:This research is expected to be useful for the purposes of education, further research, and also the wider community.
Pengaruh Good Corporate Governance terhadap Financial Distress yang di Kontrol oleh Ukuran Perusahaan pada Perusahaan Industri Sektor Manufaktur di Indonesia Mohammad Athian Manan; Sri Hasnawati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 4 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i4.1197

Abstract

Purpose: This research is to confirm the influence of variables good corporate governance on economic issues.  This study uses indicators to measure corporate governance variables as follows managerial ownership, institutional ownership, size of the board of commissioners, size of the board of directors, size of the audit committee. Besides that, the financial distress variables are measured using the Springgate method, this study uses firm size as a control variable. Research Methodology: This esearch uses quantitative descriptive and multiple linear regression analyzes and descriptive statistics refined by the SPSS 23.  The population of this survey includes 124 manufacturing companies listed on the Indonesian stock exchange between 2016 and 2020. The sample of this study is illustrated by a targeted sample of 42 sample firms. Results :This research has results show that variables related to corporate ownership, managerial ownership, and size of the board of directors have a significant negative impact on financial distress, but that the size of supervisory board, audit committee members and firm size does not affect financial distress. Limitations : The used of the control variable only uses company size, it is hoped that in the next research can add other control variables such as profitability and leverage so that the research results will be diverse and more accurate. Contribution: This research contributes in terms of empirically proving that investors and/or potential investors can use to study the effect of good corporate governance on financial distress which is controlled by firm size.
Pengaruh Kecerdasan Emosional dan Kemampuan Adaptasi terhadap Employee Engagement Dhiya Ahadia Shafa; Arga Sutrisna; Barin Barlian
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 4 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i4.1295

Abstract

Purpose: This study aims to determine the emotional intelligence, adaptability, and employee engagement of non-manager employees at the Hotel Ramayana Tasikmalaya, to examine the effect of emotional intelligence, and adaptability simultaneously and partially on employee engagement of non-manager employees at the Hotel Ramayana Tasikmalaya. Methodology/approach: The research method used in this research is descriptive quantitative method with a census approach. Data collection techniques based on data sources in this study the author uses a questionnaire method. The analytical technique used in this study are validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation and determination coefficient analysis, F test, and t test. Results/findings: Emotional intelligence and adaptability simultaneously have a significant effect on employee engagement Hotel Ramayana Tasikmalaya; adaptability partially has a significant effect on employee engagement at Hotel Ramayana Tasikmalaya; emotional intelligence partially has a significant effect on employee engagement at Hotel Ramayana Tasikmalaya. Limitations: This study only assessed the variables of emotional intelligence, adaptability and employee involvement, and only non-manager workers who worked at the Ramayana Tasikmalaya Hotel, as well as the clear limited literacy on emotional intelligence and adaptability. Contribution: This study provides suggestions for Hotel Ramayana Tasikmalaya to provide rewards for outstanding employees, strengthen the kinship of fellow employees, provide training, and need to improve things that can affect the level of employee engagement.
Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, dan Reputasi Auditor terhadap Audit Delay Grace Sabrina Christiane; Amir Indrabudiman; Wuri Septi Handayani
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 3 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i3.1297

Abstract

Purpose: This research aims to test and analyze empirically the influence of leverage, profitability, company size, complexity of company operations, and the reputation of auditors against audit delays. Methodology/approach: A manufacturing firm in the food and beverage subsector that is listed on the Indonesia Stock Exchange for the years 2016 to 2020 constitutes the study's population. 18 companies were chosen as samples using the purposive sampling technique. The data are examined using many linear regressions. Results/findings: The results showed that (1) the profitability and reputation of the auditor have a negative and significant effect on audit delay, (2) leverage, firm size, and the complexity of the company's operations have no effect on audit delay Limitations: The limitation of this study lies in the sample selection technique used, namely purposive sampling where the sample selection criteria have been determined previously. Thus, the sample of this study does not guarantee representation of the study population. Contribution: This study contributes empirical evidence that can be used by auditors to study the factors that can affect audit delay.
Tanggung Jawab Sosial Perusahaan dan Akses Pendanaan Wendy Tandiawan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 4 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i4.1392

Abstract

Purpose: Purpose of this research is to find out the effect of Corporate Social Responsibility (CSR) on cost of equity and capital constraint, as well as the effect of the cost of equity itself to capital constraint. Moreover, this research attempts to see the relationship effect of the exogenous variable towards the endogenous variable, and to test the position of cost of equity variable as an intervener. Methodology/approach: Type of this research is descriptive and verification, where the focus is to find the effect and amount of the effect itself between the exogenous and endogenous variable. In case of the cost of equity as an intervening variable, multiple linear regression with Two Stage Least Squareis used. The sampling method for this research is a purposive sampling. To see the effect between the variables, t-test and F-test are used. Subjects of this research are the listed manufacturing companies in Indonesia Stock Exchange, and the objects are Corporate Social Responsibility as the exogenous variable that consist of stakeholder engagement and CSR Disclosure as proxy, and cost of equity as the endogenous variable, as well as the capital constraint. Results/findings: The research result proves that the first structural model to see the effect of CSR on cost of equity partially or simultaneously is not significant. As the opposite, the second model to test the effect of CSR on capital constraint has significant relationship partially and simultaneously. Nevertheless, cost of equity is not proven to be an intervening variable for CSR and capital constraint.

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