Jurnal Akuntansi dan Manajemen
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
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<![CDATA[Enterprise Risk Management Berdasarkan ISO 31000 dalam Pengukuran Risiko Operasional pada Klinik Spesialis Esti ]]>
<![CDATA[Abelia Putri Aisyah]]>;
<![CDATA[Lely Dahlia]]>
<![CDATA[ Jurnal Manajemen Vol 19 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta ]]>
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DOI: 10.36406/jam.v19i02.483
<![CDATA[This research is about measuring Enterprise Risk Management based on ISO 31000:2018. This study uses a qualitative method. In this study, an analysis was carried out by identifying risks, conducting a risk assessment by measuring the risk of Probability and Impact, conducting a risk evaluation using a 3x3 matrix and handling risks. The research was conducted by direct interviews and online interviews, observation and analysis using Enterprise Risk Management. Risk identification shows that there are 10 risks to doctors and 12 risks to operational employees at the Clinic. The results of the risk measurement with a high risk value are the risk of disturbances in the computer system which should be quickly addressed by the Clinic. With ERM, it is hoped that it can help companies minimize existing or future risks and can provide an assessment of various risks.]]>
<![CDATA[Intensitas Moral, Sifat Machiavellian dan Keseriusan Pelanggaran terhadap Intensi Whistleblowing Pegawai Pajak ]]>
<![CDATA[Merliyana Merliyana]]>;
<![CDATA[Asep Saefurahman]]>;
<![CDATA[Enung Siti Saodah]]>
<![CDATA[ Jurnal Manajemen Vol 19 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta ]]>
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DOI: 10.36406/jam.v19i02.533
<![CDATA[This study aims to analyze the effect of moral intensity, machiavellian nature and seriousness of violations on whistleblowing intention. The population in this study were all tax employees in East Jakarta. The sample in this study were 88 respondents. This study uses an associative research strategy. In this research, the research method used is quantitative. The data used in this study are primary data in the form of questionnaires and the data processing method used in this study is multiple linear regression analysis. The results of this study indicate that moral intensity, machiavellian nature and seriousness of violations have a significant effect on whistleblowing intention.]]>
<![CDATA[Prediksi Financial Distress Perusahaan Sektor Industri Consumer Cyclical ]]>
<![CDATA[Imron HR]]>;
<![CDATA[Ade Mulyati Maksudi]]>;
<![CDATA[Imron Zabidi]]>;
<![CDATA[Lim Hendra]]>;
<![CDATA[Dwi Windu Suryono]]>
<![CDATA[ Jurnal Manajemen Vol 19 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta ]]>
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DOI: 10.36406/jam.v19i02.640
<![CDATA[This study attempts to investigate five company performance variables that affect the probability of financial distress in companies in the cyclical consumer sector. Companies have demand patterns that are strongly influenced by the business cycle, and face stiff competition in their own industries, both domestically and globally. On the other hand, the current massive technological developments have disrupted many companies in the cyclical consumer industry sector. Meanwhile, conditions that make it more difficult for companies around the world in general are the arrival of the COVID-19 pandemic that has hit the world since the end of 2019 until now has not ended. This study uses a binary logistic regression analysis technique with a sample of 10 cyclical consumer industrial sector companies during 2017-2021. The research findings show that there are three variables that have a significant negative effect on financial distress, namely: (1) cash flow from operating activity, (2) cash flow from financing activity, and (3) price – earnings ratio. Thus, if these companies can improve the performance of these three variables, they will be able to reduce financial distress. However, efforts to improve these three factors have encountered obstacles due to the arrival of the COVID-19 pandemic since the end of 2019 until now, which has not been completed, and even tends to exacerbate the company's financial difficulties.]]>
<![CDATA[Pengaruh Pajak Pertambahan Nilai dan Pajak Kendaraan Bermotor Tarif Progresif terhadap Daya Beli Konsumen ]]>
<![CDATA[Salma Faizah]]>;
<![CDATA[Ajimat Ajimat]]>
<![CDATA[ Jurnal Manajemen Vol 19 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta ]]>
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DOI: 10.36406/jam.v19i02.653
<![CDATA[This study aims to determine the effect of Value Added Tax and Progressive Tariff Motor Vehicle Tax on Consumer Purchasing Power. This research was conducted at SAMSAT Bekasi City in 2021. The quantitative research method with a sample of 100 respondents was obtained through the slovin technique. The data analysis technique used descriptive statistical analysis, validity and reliability tests, multiple linear regression, coefficient of determination and hypothesis testing. For quantitative data analysis method, SPSS version 25 is used. Based on the results of the analysis, it is stated that the value added tax has a significant effect on consumer purchasing power with a significance level of 0.043 which is smaller than = 0.05. The progressive rate motor vehicle tax has a significant effect on consumer purchasing power with a significance level of 0.000 which is smaller than = 0.05.]]>
<![CDATA[Pengaruh Motivasi dan Komitmen Organisasi terhadap Prestasi Kerja Karyawan Emela Garment Kota Bogor ]]>
<![CDATA[Wahyu Aji Wibowo]]>;
<![CDATA[Sri Harini]]>;
<![CDATA[Diah Pranitasari]]>;
<![CDATA[Meldasari Said]]>;
<![CDATA[Acai Sudirman]]>
<![CDATA[ Jurnal Manajemen Vol 19 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta ]]>
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DOI: 10.36406/jam.v19i02.671
<![CDATA[This study aimed to determine the effect of motivation and organizational commitment on the work performance of Emela Garment employees in Bogor City. The population and sample are 55 daily employees using a sampling technique, namely the saturated sample technique. The results of the data instrument test use validity and reliability, and statement items are valid and reliable. Analysis of research data includes multiple regression analysis, correlation, determination, and significance test simultaneously (F test) and partial (t-test). The results of the study through multiple regression analysis of motivation and organizational commitment variables have a positive and significant effect on employee work performance a. The results of the F test state that motivation and organizational commitment simultaneously ve a positive and significant effect on work performance. While the results of the t-test state that partially the motivational variable has a positive and significant effect on work performance, and organizational commitment has a positive and significant effect on the work performance of Emela Garment employees in Bogor City. Suggestions for companies should manage employee cohesiveness to be able to work as a team, maintain and maintain relationships with employees, and reward employees who take the initiative.]]>
<![CDATA[Penentuan Alternatif Strategi Pemasaran dengan Pendekatan Analisis SWOT melalui Faktor Internal dan Faktor Eksternal pada Peningkatan Pendapatan UMKM KUBE (Kelompok Usaha Bersama) Mega Buana di Masa Pandemi Covid - 19 ]]>
<![CDATA[Ayu Feranika]]>;
<![CDATA[Despita Meisak]]>;
<![CDATA[Laura Prasasti]]>;
<![CDATA[Masgo Masgo]]>;
<![CDATA[Gita Melati]]>
<![CDATA[ Jurnal Manajemen Vol 19 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta ]]>
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DOI: 10.36406/jam.v19i02.706
<![CDATA[This study aims to analyze the marketing strategy of Kube Mega Buana UMKM and analyze the application of accounting information systems to increase the income of Kube Mega Buana UMKM during the covid 19 pandemic. This type of research is quantitative and qualitative descriptive with data collection techniques, namely observations, interviews, literature studies, and distributing questionnaires with a total sample of 25 respondents who are members of Kube Mega Buana UMKM for strategy assessment. The results of this study indicate that Kube Mega Buana is in Quadrant I position with values ​​(X = 1.44) and (Y = 1.23) which explains that UMKM Kube Mega Buana has great opportunities and strengths so that they can take advantage of existing opportunities with a value of The highest coordination of S-O strategy was 4.71, with alternative strategies produced, namely innovating pineapple products and packaging forms, maintaining relationships with partners, utilizing digital marketing technology advances in marketing, and maintaining the quality of raw materials.]]>
<![CDATA[Peranan Tata Kelola Perusahaan dalam Pencegahan Saji Ulang Laporan Keuangan Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017-2021 ]]>
<![CDATA[Nunuk Novianti]]>
<![CDATA[ Jurnal Manajemen Vol 19 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta ]]>
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DOI: 10.36406/jam.v19i02.720
<![CDATA[This study aimed to identify the mechanisms of corporate governance can affect misstatement of financial statements, in particular after the implementation of IFRS in financial accounting standards in Indonesia. Especially in manufacturing companies listed in Indonesia Stock Exchange 2017-2021 period. Sampling technique used in this study aimed is purposive sampling with the number of samples used as many as 70 companies. The variables used in this study is the proportion of the Board of the Independent Commissioner (Commissioner), Ownership Structure Institutional (INTSOWN), structure of ownership (BLOCK), Corporate Audit (AUDIT), Company Size (SIZE) and Leverage (LEV) as independent variables, and restatements (RSTM) as the dependent variable. The analytical method used in this research is the logistic regression models. The results of this study indicate that the independent variable The proportion of Independent Commissioners (KOMISARIS) X1, Company Scale (SIZE) X5 and Leverage (LEV) X6 have a significant effect on the dependent variable Restatement (RSTM). While the independent variables Institutional Ownership Structure (INTSOWN) X2, Share Ownership Structure (BLOCK) X3 and Audit Company (AUDIT) X4 have no significant effect on the dependent variable Restatement (RSTM).]]>
<![CDATA[Pengaruh Komite Audit, Kualitas Audit, dan Konservatisme Akuntansi terhadap Tax Avoidance ]]>
<![CDATA[Angela Merici S.T. Tahilia]]>;
<![CDATA[Sulistyowati Sulistyowati]]>;
<![CDATA[Said Khaerul Wasif]]>
<![CDATA[ Jurnal Manajemen Vol 19 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta ]]>
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DOI: 10.36406/jam.v19i02.722
<![CDATA[This study aims to examine the influence of the Audit Committee, Audit Quality, and Accounting Conservatism on Tax Avoidance in Consumer Goods sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The method used in this study is associative with a form of causal relationship with a quantitative approach. The population used in this study was 75 Consumer Goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The selected samples based on the purposive sampling method were 11 companies. The data used is secondary data. The collected data was analyzed using the Eviews 9 program. Based on the results of processed data, the results of this study show that 1) The Audit Committee has a positive and significant influence on Tax Avoidance 2) Audit Quality has a positive and significant influence on Tax Avoidance, while 3) Accounting Conservatism does not have a significant influence on Tax Avoidance.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Operating Capacity dan Corporate Governance terhadap Financial Distress Perusahaan Ritel di BEI Tahun 2011-2017 ]]>
<![CDATA[Ridwan Maronrong]]>;
<![CDATA[Iman Sofian Suriawinata]]>;
<![CDATA[Septiliana Septiliana]]>
<![CDATA[ Jurnal Manajemen Vol 19 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta ]]>
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DOI: 10.36406/jam.v19i02.743
<![CDATA[This study aims to determine the effect of profitability, leverage, operating capacity and corporate governance on financial distress in retail companies on the Indonesia Stock Exchange. This study uses a quantitative approach associative research, which is measured using the OLS-Data Panel and Logistics method with Eviews 10. The population of this study are retail companies listed on the Indonesia Stock Exchange (IDX) from 2011 to 2017. The sample is determined based on purposive sampling method, with a total sample of 18 retail companies so that the total observations in this study were 126 observations. The data used in this research is secondary data. The data collection technique uses the documentation method through the official IDX website: www.idx.co.id and the websites of each company. Hypothesis testing using t-test. The results of the study prove that profitability has a significant negative effect on financial distress, while leverage, operating capacity and corporate governance have a significant positive effect on financial distress.]]>
<![CDATA[Pengaruh Mekanisme Corporate Governance, Kualitas Audit dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan ]]>
<![CDATA[Nelli Novyarni]]>;
<![CDATA[Risma Wati]]>;
<![CDATA[Reni Harni]]>
<![CDATA[ Jurnal Manajemen Vol 19 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta ]]>
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DOI: 10.36406/jam.v19i02.693
<![CDATA[This study aims to determine the effect of the mechanism of Corporate Governance, Audit Quality and Company Size on the integrity of financial statements in construction and building sub-sector companies listed on the Indonesia Stock Exchange (IDX). This study uses descriptive research with a quantitative approach and the data analysis method used is panel data regression analysis with EViews 12. The population of this study is all construction and building sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample was determined based on the purposive sampling method, so that a sample of 12 companies was obtained. The data collection method uses documentation through the official IDX websitewww.idx.co.id. Based on the results of panel data regression analysis with a significance level of 5%, the results of this study conclude that: (1) Institutional ownership affects the integrity of financial statements. (2) Independent Commissioner, Audit Quality and Company Size have no effect on the Integrity of Financial Statements.]]>
