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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
ISSN : 16938364     EISSN : 25278320     DOI : https://doi.org/10.36406
Core Subject : Economy, Social,
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
Articles 6 Documents
Search results for , issue "Vol 20 No 1 (2023)" : 6 Documents clear
Pengaruh Kejelasan Sasaran Anggaran, Penerapan Sistem Akuntansi dan Kompetensi Aparatur terhadap Akuntabilitas Pengelolaan Keuangan Desa Estrilia, Devi; Wijayanti, Iin; Hidayah, Nurul
Jurnal Manajemen Vol 20 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i01.681

Abstract

This study aims to determine the effect of the clarity of budget targets, the application of the financial accounting system, and the competence of the village apparatus on the accountability of village financial management in Poncol District, Magetan Regency. This study uses a quantitative approach using primary data. The sample used in the study was 77 village officials. The method of data collection is in the form of a questionnaire with a Likert measurement scale. The data analysis technique used is multiple linear regression analysis with the help of SPSS. The results of the research on the first hypothesis indicate that the clarity of budget targets has a positive and significant effect on village financial management accountability. The results of the research on the second hypothesis indicate that the application of the accounting system has a positive and significant effect on village financial management accountability. The results of the research on the third hypothesis indicate that the competence of the apparatus has a positive and significant effect on the accountability of village financial management. Simultaneously, the three independent variables affect the dependent variable, which is 61%.
Analisis Hubungan antara Eco SERVQUAL dan Customer Satisfaction dengan Peran Moderasi Gender, serta Revisit Intention pada Green Hotel di Indonesia Huda, Arifah Nur; Setyowardhani, Hapsari
Jurnal Manajemen Vol 20 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i01.844

Abstract

Indonesia is well-known as one of the countries with world-famous tourism destinations. Indonesia continues to strive to improve sustainable tourism programs, one of which is through the hotel industry. The hospitality industry supports commitments to reduce carbon emissions, one of which is through the green hotel program. Competition among green hotels in providing service excellence encourages companies to provide the best service quality so that visitors feel satisfied and want to return to stay. This study examines the relationship between Eco Service Quality and Customer Satisfaction with the moderation of gender and the effect of Revisit Intention through the moderation role of gender. Data was collected by distributing questionnaires to 220 respondents. Structural Equation Modelling (SEM) was employed to analyze the data. This study found that Eco Service Quality significantly affects customer satisfaction, ultimately making visitors want to stay again at a future time and opportunity. The role of gender is also proven to have a moderating role in the relationship between Eco Service Quality and customer satisfaction.
Pembentukan Portofolio dengan Elton Gruber dan Pengaruh Makro Ekonomi Rosalinda Manullang, Mitha Debora; Manurung, Adler Haymans; Sinaga, Jhonni; Simorangkir, Panubut
Jurnal Manajemen Vol 20 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i01.946

Abstract

Penelitian ini bertujuan melihat pengaruh tingkat pengembalian portofoilo yang dibentuk oleh Model Elton Gruber dan juga diperbandingkan dengan return Portofolio dengan penimbang sama serta penimbang Kapitalisasi Pasar. Saham-saham pada portofolio merupakan saham yang ada pada Indeks Bisnis 27. Penelitian ini menggunakan data bulanan pada periode 2015 sampai dengan Juni 2022. Hasil riset ini menemukan bahwa Portofolio Penimbang sama mempunyai tingkat pengembalian yan tertinggi sementara tingkat pengembalian portofolio model Elton Gruber dan penimbang kapitalisasi pasar menghasilkan return yang sama. Return Pasar berpengaruh secara signifikan terhadap tiga tingkat pengembalian Portofolio yang dibentuk, sementara nilai kurs, tingkat bunga dan harga minyak tidak berpengaruh terhadap tingkat pengembalian portofolio yang dibentuk .
Pengaruh Good Corporate Governance terhadap Pengungkapan Islamic Social Reporting dengan Kinerja Lingkungan sebagai Variabel Intervening Firdaus, Muhamad Yusuf; Setiawan, Ari
Jurnal Manajemen Vol 20 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i01.797

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dewan komisaris, komite audit, komisaris independen, dan kepemilikan manajerial terhadap pengungkapan Islamic social reporting dengan kinerja lingkungan sebagai variabel intervening. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamix Index periode 2017-2022. Sampel dalam penelitian ini sebanyak 8 perusahaan. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan dari 8 perusahaan yang menjadi sampel. Alat bantu analisis dalam penelitian ini menggunakan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa komite audit berpengaruh positif signifikan terhadap pengungkapan ISR, sedangkan ukuran dewan komisaris, komisaris independen, kepemilikan manajerial, dan kinerja lingkungan tidak berpengaruh terhadap pengungkapan ISR. Kemudian variabel kinerja lingkungan tidak mampu memediasi pengaruh ukuran dewan komisaris, komite audit, komisaris independen, dan kepemilikan manajerial terhadap pengungkapan ISR.
Character and Competence in The Implementation of Living Curriculum in Indonesian Schools Kuala Lumpur Zobihi, Fa'u; Supriyati, Yetti; Suseno, Muchlas; Ismuni, Mutdi
Jurnal Manajemen Vol 20 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i01.828

Abstract

This article explains the concept of Living curriculum in the world of education which has implications for character and skills through the process of coaching and habituation of students about the values, goals and meaning of life. Through this curriculum students can realize how important it is to behave based on good rules and values. The Life Curriculum is also an activity to develop or strengthen the character and good values possessed by students, this makes students have complex principles for harmonious relationships between humans and their environment. The method used in this study is descriptive analysis, which collects data from several national and international articles related to the living curriculum. Kuala Lumpur Indonesia School is developing the Living curriculum. They aim to equip their students to compete in the future era. Therefore, students must have cognitive, affective, and psychomotor abilities. The development of the Living Curriculum at the Kuala Lumpur Indonesia School emphasizes character building and life skills. Another goal of development is to foster collaboration between parents and schools in educating children, so that they have the ability to have life skills and good character, at home, at school and in the community.
The Role of E-Filing, Perceived Ease of Use, and Perceived Usefulness in Improving Corporate Taxpayer Compliance Hidayanto, Dwi Kurnia; Aprilia, Shilvi; Nababan, Naomi
Jurnal Manajemen Vol 20 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i01.872

Abstract

This study aims to examine the effect of e-filing, perceived ease of use, and perceived usefulness on corporate taxpayer compliance, especially in Sukabumi, West Java. This study used a quantitative approach. The questionnaire distributed to 50 corporate taxpayers in Sukabumi who have used the e-filing tax service system. Analysis of the data was done using multiple linear regression. The results of the study showed that the use of e-filing, Perceived Ease of Use, and Perceived Usefulness had a positive effect on corporate taxpayer compliance.

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