cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Faris Faruqi
Contact Email
faris.faruqi@stei.ac.id
Phone
(021) 475 0321
Journal Mail Official
faris.faruqi@stei.ac.id
Editorial Address
-
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
Jurnal Akuntansi dan Manajemen
Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
ISSN : 16938364     EISSN : 25278320     DOI : https://doi.org/10.36406
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dan Manjemen (JAM) has been published by the Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta. JAM published two times a year in April and October. Jurnal Akuntansi dan Manjemen focuses on issues pertaining empirical investigation on Indonesian accounting and management. JAM aimed to tie researchers to share high quality publication at national level through double-blind review process. The article published in JAM are expected to cover wide range topics in accounting and management and employs standard accounting and management analysis tools focusing on Indonesian economy. The topics might include accounting and management, and any others related to economic fields. It is expected that students and researchers are facilitated by JAM to play important role in understanding Indonesian economy especially in the filed of accounting and management,. It should be noted that currently JAM published in Bahasa Indonesia with title and abstract in English provided.Jl. Kayu Jati Raya No. 11A, Rawamangun 13320
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 19 No 1 (2022)" : 8 Documents clear
Pengaruh DAR, ROA, NPM terhadap PBV pada Perusahaan Sektor Konstruksi dan Properti yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Kevin Rizky Dwiputra; Silvi Reni Cusyana
Jurnal Manajemen Vol 19 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i01.480

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh DAR, ROA dan NPM sebagai variabel independent terhadap PBV sebagai variabel dependen secara signifikan dan parsial serta simultan. Investasi saham pada perusahaan konstruksi dan properti sangat menarik untuk di analisa karena pergerakannya yang berubah-ubah dan memiliki tingkat persaingan yang ketat. Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif dengan menggunakan metode deskriptif kausal, yang menggunakan pengumpulan data sekunder dan didapatkan dari website resmi www.idx.co.id. Teknik pengambilan sample menggunakan purposive sampling, sedangkan teknik analisa data menggunakan Analisa Regresi Linear Berganda. Dari analisis dengan uji t (t-tabel) DAR secara parsial berpengaruh positif signifikan terhadap PBV dengan memiliki nilai t hitung lebih besar dari t tabel yaitu 3,290 > 1,998, ROA secara parsial berpengaruh positif signifikan terhadap PBV dengan memiliki nilai t hitung lebih besar dari t tabel yaitu 4,401 < 1,998 dan NPM secara parsial tidak berpengaruh signifikan terhadap PBV dengan menunjukkan t hitung lebih kecil dari t tabel yaitu -1,812 < 1,998. Secara simultan menunjukkan pengaruh positif signifikan dengan F hitung > F tabel yaitu 12,932 > 2,75. Terdapat pengaruh yang kuat antara rasio keuangan DAR, ROA dan NPM terhadap PBV secara simultan.
Analisis Korelasi dan Kointegrasi Indeks Pasar Saham Utama Dunia dan IDX Tahun 2013 - 2019 Pristina Hermastuti Setianingrum; Doddi Prastuti
Jurnal Manajemen Vol 19 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i01.531

Abstract

The Indonesia Stock Exchange (IDX) is one of the fastest growing capital markets. The relatively large proportion of foreign investment in the IDX is expected to cause a high frequency of inflows and outflows of funds from the IDX. There is a possibility that the inflows and outflows of the IDX will move to the stock exchanges of other countries which provide better profit opportunities. This study is to find out how big the correlation and cointegration of the world's major stock market indices, namely the European stock market represented by the London stock market (FTSE-100), the American stock market represented by the New York stock market (DJI), the Asian stock market represented by stock market in Singapore (STI) and Hong Kong (HKEX) against the composite stock price index on the Indonesia Stock Exchange (IDX). The conclusions obtained are (i) there is a positive (weak to moderate) and significant correlation between FTSE-100 with IDX, DJI with IDX, STI with IDX and HKEX with IDX, (ii) there is cointegration between FTSE-100 with IDX, DJI with IDX , STI with IDX and HKEX with IDX. Cointegration between the IDX composite stock price index and the stock market index in four other countries minimizes the possibility for investors to gain arbitrage profits by investing in foreign exchanges. (iii) FTSE-100, DJI, STI, HKEX and IDX do not have a unit root test, this means that the data in period t-1 does not affect the data in period t. This also means that the stock market in this study is a random walk.
Analisis Return on Asset (ROA) , Return on Equity (ROE) dan Corporate Social Responsibility (CSR) yang mempengaruhi Nilai Perusahaan pada Perusahaan Manufaktur Elloni Shenurti; Desyi Erawati; Sutanti Nur Kholifah
Jurnal Manajemen Vol 19 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i01.539

Abstract

This study aims to determine and analyze the effect of Return On Assets (ROA), Return On Equity (ROE) and Corporate Social Responsibility (CSR) on firm value. This research was conducted at manufacturing companies by taking a sample of 20 companies listed on the Indonesia Stock Exchange with the period 2013-2017. The sampling technique was carried out by using purposive sampling method. The results of this study indicate, based on the analysis found that Return On Assets and Return On Equity are not significant to company performance, but CSR has an effect on firm value.
Laba/Rugi Investasi Emas Derivatif Broker: Modal dan Biaya Transaksi. Nelli Novyarni; Elizabeth Yuswantoro; Reni Harni
Jurnal Manajemen Vol 19 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i01.547

Abstract

This study aims to determine Profit or Loss of Gold Derivative Investments: Capital and Transaction Costs. This research uses a quantitative approach, which is measured by using the SPSS version 25 application. The population of this research is gold derivative investors registered at PT. Trijaya Pratama Futures in 2021. The sample was determined based on the convenience sampling method, with a total of 30 gold derivative investors. The statistical test technique used is partial and multiple linear analysis. The results of the study prove that (1) Capital has an effect on Profit and Loss of Derivative Gold Investment and (2) Transaction Costs affect the Profit and Loss of Derivative Gold Investment.
Pengaruh Kualitas Produk, Kualitas Pelayanan dan Harga terhadap Loyalitas Pelanggan D’besto Cabang Darmaga Caringin Bogor, Jawa Barat Estu Mahanani; Ilham Kudratul Alam
Jurnal Manajemen Vol 19 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i01.550

Abstract

This study aims to determine the effect of product quality, service quality and price either partially or jointly on customer loyalty D'Besto Darmaga Caringin Bogor Branch, West Java. The research method used is quantitative method, the sampling technique uses purposive sampling technique and the number of research samples is 87 respondents. The data analysis technique used multiple linear regression analysis and the hypothesis test was t-test, F-test and coefficient of determination which were processed with SPSS Version software. 21. The t-count value for product quality is 3.206 with sig 0.002, the t-count value for service quality is 3.971 with sig 0.00 and the t-count value for price is 2.522 with sig 0.014. And the F-count value is 16.006. All t-count values are greater than t-table and F-count values are greater than F-table, it can be concluded that product quality, service quality and price either partially or jointly have a positive and significant effect on customer loyalty D'Besto Darmaga Caringin Bogor Branch, West Java.
Analisis Pengaruh Capital Intensity, Leverage, Profitabilitas, Ukuran Perusahaan, dan Perputaran Persediaan terhadap Agresivitas Pajak Qorin Nurul Iffah; Amrizal Amrizal
Jurnal Manajemen Vol 19 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i01.485

Abstract

The goal of this research is to look at the elements that influence tax aggression in one way or another. Capital intensity, leverage, profitability, company size, and inventory turnover are the independent variables in this study. Tax aggressiveness, which is determined by ETR, is the dependent variable in this study. The study's population consisted of 19 mining businesses in the oil and gas sub-sector that were listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. The sample for this study was determined using the purposive sampling approach, which yielded a sample of 7 organizations depending on specified criteria. Multiple linear regression was used to examine the data with the SPSS version 22 tool. As a result, it is known that capital intensity, leverage, profitability, and company size have no effect on tax aggression. Meanwhile, simultaneously capital intensity, leverage, profitability, firm size, and inventory turnover all have a positive impact on tax aggressiveness, as evidenced by the Adjusted R Square value of 0.241, indicating that the independent variable has a 24.1 percent influence on the dependent variable, with the remaining 75.9% influenced by variables not included in this study.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan terhadap Audit Report Lag pada Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020 Sarah Nurjanah
Jurnal Manajemen Vol 19 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i01.492

Abstract

Penelitian ini menguji pengaruh profitabilitas, likuiditas dan ukuran perusahaan secara bersama-sama terhadap Audit Report Lag pada perusahaan manufaktur sub sektor makanan dan minuman di Bursa Efek Indonesia Periode 2017-2020. Penelitian ini merupakan penelitian kuantitatif dengan perusahaan manufaktur sub sektor makanan dan minuman tahun 2017 sampai 2020 sebagai objek penelitian. Sumber data pada penelitian ini yaitu menggunakan sumber data sekunder yang diperoleh berupa laporan keuangan tahunan dan laporan audit pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020 melalui website www.idx.co.id. Data pada penelitian ini dianalisis menggunakan teknik analisis regresi data panel dengan bantuan software Eviews versi 9. Hasil penelitian ini membuktikan bahwa profitabilitas tidak berpengaruh terhadap audit report lag, likuiditas berpengaruh positif signifikan terhadap audit report lag, likuiditas berpengaruh positif signifikan terhadap audit report lag serta profitabilitas, likuiditas dan ukuran perusahaan tidak berpengaruh signifikan terhadap audit report lag.
Sinyal Indeks dan Imbalan Masa Depan dari Imbalan dan Risiko Masa Lalu pada Investasi Saham Syariah di Indonesia Muhammad Anhar
Jurnal Manajemen Vol 19 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i01.501

Abstract

This research aims to proove the existing signal of Indonesia sharia stock’s risk and return to their future index and return. The hypothesis state that the past stock’s risk and return respectly give a signal on their future index and return.The research is designed as a quantitative, ex post facto, associative, and positivistic research by analyzing the correlation of the past stock’s risk and return to their future index and return. The stock risk (total risk, systematic risk and unsystematic risk) and return are set as independent variables, while stock’s future index and return as dependent variables.The existing signals were studied simultaneously in one model, Partial Least Square (PLS). Descriptive analysis, Correlations analysis, and hypotheses testing were done in this study.The conclusions were : First, the past stock’s return do not give any signal to their future index and return. Second, the total risk, systematic risk and unsystematic risk respectly give a signal to their future return, but do not to their future index. Third, the total risk and unsystematic risk respectly give a negative signal to their future return, while the systematic risk do a positive signal.

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 23 No. 1 (2026) Vol. 22 No. 2 (2025) Vol. 22 No. 1 (2025) Vol 21 No 2 (2024) Vol. 21 No. 2 (2024) Vol 21 No 1 (2024) Vol 20 No 2 (2023) Vol 20 No 1 (2023) Vol 19 No 2 (2022) Vol 19 No 1 (2022) Vol 18 No 2 (2021) Vol 18 No 1 (2021) Vol 17 No 2 (2020) Vol 17 No 1 (2020) Vol 16 No 2 (2019) Vol 16 No 1 (2019) Vol 15 No 2 (2018) Vol 15 No 1 (2018) Vol 14 No 1 (2017) More Issue