cover
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 5 Documents
Search results for , issue "Vol 20 No 2 (2023)" : 5 Documents clear
Makna laba pada rumah makan gratis pendekatan studi fenomenologi Mais, Rimi Gusliana; Nursanita, Nursanita; Wahyuni, Sinta Sri
Jurnal Manajemen Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i2.940

Abstract

This research aims to understand the views of the owners of the Ciangsana Free Restaurant in interpreting profits. This research is qualitative research using phenomenological methods. The phenomenological method is considered appropriate to use in this research because this research is unique and represents someone's life experience. Data collection methods in this research used interviews, observation, and literature study. This research shows that the owner of the Ciangsana Free Restaurant defines profit with 3K, namely tranquility, happiness, and blessings. The owner of the Ciangsana Free Restaurant interprets tranquility as a condition of living that is safe, peaceful, and without any relatives. The owner of Ciangsana Free Restaurant interprets profit happiness as a feeling of happiness because he can share it with others. Profit is interpreted as a blessing by the owner of the Ciangsana Free Restaurant as a form of blessing of good fortune that continues to flow endlessly, as the sufficiency of life given by Allah SWT. The blessings of life that are felt in the form of family health and the benefits of life towards others are an inspiration for goodness for many people.
Pemetaan penelitian rasio total asset turnover (TATO) pada perbankan syariah dan konvensional: Studi bibliometrik vosviewer dan literature review Budianto, Eka Wahyu Hestya; Dewi, Nindi Dwi Tetria
Jurnal Manajemen Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i2.975

Abstract

This study aims to determine the research mapping regarding the Total Asset Turnover (TATO) ratio in Islamic and Conventional Banking using a mix-method approach, namely the VOSviewer bibliometric study and literature review. Data analysis techniques include: (1) mapping the distribution of journal publications around the TATO ratio; (2) mapping the results of the VOSviewer bibliometric visualization around the TATO ratio based on the number of clusters and their items; and (3) mapping research topics around the TATO ratio using a literature review study. The results showed that: (1) based on the distribution of journal publications, there were 339 journal publications regarding the TATO ratio; (2) based on the mapping of the VOSviewer bibliometric study, the network visualization results around the TATO ratio are divided into 5 clusters and 104 topic items; (3) based on the mapping of literature review studies, there are 26 topics around the influence of the TATO ratio. The implications and contributions of this research are to map research topics around TATO ratios in Islamic and Conventional Banking which are often or rarely researched by researchers so that they can be a reference for subsequent researchers.
Pengaruh diversifikasi dan profitabilitas terhadap nilai perusahaan terdaftar Jakarta Islamic Index 2019-2022 Prastya, Lutfi Adi; Sari, Indri Juwita; Corlita, Inka
Jurnal Manajemen Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i2.1019

Abstract

Business is an ongoing effort to make money. According to Molengraaff, a business that wants to make money has an economic perspective. Companies must increase their value if they want to survive in a tight trading climate. Profitability and diversification are two factors that influence company value. To ensure the relationship between two or more variables, associative research techniques with a quantitative approach were used in this research. Eviews 12 is used to process quantitative data. Working theories to describe, predict, and control phenomena were produced by this research. Numbers were used in data collection, data analysis, and presentation of the results of this quantitative study. The 40 businesses registered on the Jakarta Islamic Index form the population, the sample of which has special characteristics. Purposive sampling is the technique used, and the standards used are as follows: (1) Businesses registered on the Jakarta Islamic Index; (2) Businesses included in the 10 Securities Owners with the Largest Ownership in the Jakarta Islamic Index; (3) Companies that present variable data needed in research. Thus, 38 samples of research data were obtained from 40 companies with the 10 largest securities holdings in the Jakarta Islamic Index. This study investigates how profitability and diversification impact firm value. The research objects are companies listed in the Jakarta Islamic Index (JII) for the 2019–2022 period. Based on the results of the discussion, it was found that diversification and profitability had no impact on company value.
The effects of social media influencers, social media advertising, e-wom, and lifestyle towards purchase intention and brand image as a moderating variable in e-groceries Handjaja, Joel Ezer; Triyanti, Anjeng Mustika; Anggraeni, Adilla; Putti, Aqillah Aeriza
Jurnal Manajemen Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i2.1110

Abstract

Social media has developed into an exceptional tool for everyone to generate marketing goods, services, and information sharing. This evolution of digital marketing is called eWOM, and it has created a new profession for users known as social media influencers. This research strives to demonstrate the effectiveness of influencers, advertisements, eWOM, and lifestyle as tools to build brand strength and purchase intention of ASTRO (Indonesia’s first quick commerce company that delivers groceries and essentials within 15 minutes). This empirical study utilized a quantitative research method and distributed questionnaires to the respondents. The study found that brand image and purchase intention have a significant impact on consumer behavior, while social media advertising, influencers, and eWOM have less of an impact.
Kecenderungan fraud pengelolaan dana desa: Dampak dari sistem pengendalian internal dan moralitas individu Sarmigi, Elex; Sumanti, Eva; Helfenta, Helfenta
Jurnal Manajemen Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i2.1145

Abstract

This study aims to determine the effect of the internal control system and individual morality on the tendency to fraud in managing village funds in the Kumun Debai sub-district, Sungai Full City. The sample of this study was all employees of the village government head office of Kumun Debai Sub-District, Sungai Full City, totaling 72 people, who were determined by the full sampling method. Testing the research data was analyzed with multiple linear regression. This study found that the internal control system had a negative and significant effect on the tendency to engage in fraud when managing village funds. Meanwhile, individual morality has no significant effect on the tendency of fraud in managing village funds. The influence caused by the independent variable on the dependent variable is 40.5%.

Page 1 of 1 | Total Record : 5