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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 10 Documents
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Search results for , issue "Vol 21 No 1 (2024)" : 10 Documents clear
Nilai perusahaan: Modal intelektual dan keputusan perencanaan pajak Ulfani, Aulia; Pratiwi, Adhitya Putri
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1135

Abstract

Penelitian ini bertujuan mengetahui pengaruh intellectual capital dan perencanaan pajak terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan consumer non-cyclicals di Bursa Efek Indonesia pada tahun 2017-2021. Sampel dipilih dengan metode purposive sampling dengan hasil sebanyak 32 perusahaan. Data diolah dengan analisis regresi data panel menggunakan e-views 9. Hasil penelitian menunjukan bahwa intellectual capital dan perencanaan pajak berpengaruh secara bersamaan terhadap nilai perusahaan, intellectual capital secara parsial menunjukkan hasil berpengaruh terhadap nilai perusahaan. Sedangkan, perencanaan pajak secara parsial tidak berpengaruh terhadap nilai perusahaan.
Pengaruh struktur modal dan profitabilitas terhadap nilai perusahaan pada perusahaan semen yang terdaftar di Bursa Efek Indonesia Tarsono, Ono; Setianingsih, Ika
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1293

Abstract

This research aims to determine the effect of capital structure and profitability on company value in cement companies listed on the Indonesia Stock Exchange (BEI) in 2016-2021. The population of this research is cement companies listed on the IDX. Sample selection was carried out using saturated sampling techniques. In this research, there were 6 (six) cement companies which were all used as samples. This research uses a quantitative approach using secondary data. The data analysis technique uses multiple regression analysis using SPSS v25 software. Based on the research conducted, it can be concluded that Capital Strutkur, which is proxied by the Long Term Debt to Equity Ratio (LTDER), has no effect on Price to Book Value (PBV). Profitability as proxied by Return on Assets (ROA) has a positive and significant effect on Price to Book Value (PBV) and Return on Investment (ROI) has a negative and significant effect on Price to Book Value (PBV).
Profitabilitas dalam sektor manufaktur barang konsumsi Indonesia: Investigasi empiris Aryasa, Hence Made; Fenisa, Delta; Astriana, Giarti; Linanda, Pratika; Sumaryanti, Atin
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1296

Abstract

This research aims to investigate the influence of operating cash flow, capital structure, firm size, and ownership structure on the profitability performance of manufacturing companies operating in the consumer goods sector of the Indonesia Stock Exchange. The primary objective is to comprehend the factors that affect a company's profitability in this sector. Using multiple linear regression analysis, the research measures the individual impact of each independent variable on profitability. The sample comprises 24 companies observed during 2019-2021, selected through purposive sampling. The research findings reveal that operating cash flow, capital structure, firm size, and institutional ownership significantly influence the profitability of manufacturing companies in the consumer goods sector.
Rekonstruksi penyusunan laporan keuangan BUMDes berbasis SAK EMKM menggunakan excel for Accounting Hidayati, Nur; Mudrifah, Mudrifah; Wicaksono, Agung Prasetyo Nugroho
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1324

Abstract

The majority of MSMEs have difficulty making financial reports, especially BUMDes. Therefore, this research aims to determine the suitability of BUMDes Barokah's financial records with SAK EMKM and the recording system that has been implemented from the start of establishing the business until now. This study used descriptive qualitative method. The types of data used are primary data and secondary data. The primary data is the results of interviews with the BUMDes treasurer and the secondary data consists of recordings, financial reports and proof of transactions. This data was obtained by means of interviews and documentation. The research results show that the financial reports produced by BUMDes Barokah are not in accordance with SAK EMKM and the financial records are still manual. Financial records only consist of cash income and expenditure, and present profit and loss reports, capital changes reports and balance sheets. The cause of this discrepancy is the BUMDes treasurer's lack of understanding regarding accounting and computerization. It is hoped that the reconstruction of financial reports based on excel for accounting can provide a correct picture of financial reports in accordance with SAK EMKM based on technology to the treasurer of BUMDes Barokah.
Pengaruh perbedaan gender pada hubungan pengalaman kerja audit dengan kualitas audit Utama, Fikri Rizky; Anita, Lella
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1330

Abstract

This research aims to obtain empirical evidence about the influence of audit work experience on audit quality. And its influence is moderated by gender differences. The population in this study are public accountants who work at KAP Bandar Lampung. The research method uses a survey method. And sampling used the convenience sampling method. The data collection technique is primary data using a questionnaire. And the data is processed using the Smart PLS program. The research results show that audit work experience has a significant effect on audit quality. And audit work experience also has a significant effect after being moderated by gender differences.
Understanding consumer behavior in choosing bear brand milk products using the Analytical Hierarchy Process (AHP) method Prabantoro, Gatot; Amanah, Aam; Megayani, Megayani; Mulyati, Ade
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1405

Abstract

This research aims to understand the behavior of consumers of BB milk products using the Analytic Hierarchy Process (AHP) method. This research uses a qualitative method with analysis using the AHP method to help determine consumer choices in choosing the BB milk products they consume by considering price, promotion, packaging, location, and product benefits. Data and information were collected through in-depth interviews with 21 informants who were consumers who frequently consumed BB milk products, then the data and information were converted into questionnaire answers and processed using the AHP method. The research results show that consumers mostly consider product benefits and strong promotions as the basis for decisions before purchasing BB milk products. The most frequently purchased product variant is BB Original.
Membongkar rahasia keuangan: Analisis common size pada laporan keuangan PT Sido Muncul Tbk dalam dunia industri jamu dan farmasi Lestari, Dheri Febiyani; Herdiyanti, Herdiyanti; Agustina, Gina; Sartika, Ika
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1433

Abstract

A company's financial reports describe the company's performance and finances and help stakeholders in making decisions about the company. The aim of this research is to analyze the financial reports of PT Industri Jamu dan Farmasi Sido Muncul Tbk. This research uses two main methods, namely financial ratio analysis and the common size method. The method of this research is quantitative descriptive. The financial report data used in this research are financial reports from 2020 to 2022. This data is used to determine the relative proportions of assets, liabilities and equity in the financial reports. Common size data allows analysis over time and comparison with similar companies. This research provides understanding to company stakeholders, including management, investors and decision makers, regarding the financial performance of PT Industri Jamu and Farmasi Sido Muncul Tbk and uses it as a basis for strategic decision making and financial planning for the future. Even though PT Industri Jamu dan Farmasi Sido Muncul Tbk's sales are declining, the financial position of PT Industri Jamu and Farmasi Sido Muncul Tbk which remains strong will attract special attention from stakeholders.
Comparative analysis of financial performance in the tourism industry before and during the COVID-19 virus outbreak Subing, Hesty Juni Tambuati; Nugroho, Randhy; Lapae, Kanaya
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1437

Abstract

This research seeks to conduct a comparative analysis of the financial performance among companies within the tourism industry sector, restaurants, and hotels listed on the IDX as measured by financial ratios (CR, DER, ROE, TATO) and Stock Price. Employing a quantitative research approach, the study utilized secondary data collected from quarterly financial reports spanning from 2018 to the quarter of 2021. The sampling method was purposive, with seven companies included in the study. The normality test was conducted using the Kolmogorov-Smirnov method; it was determined that the dataset did not exhibit a normal distribution, so the non-parametric Wilcoxon signed-rank test was used. The study's findings indicate that the CR and DER did not exhibit significant differences before and during the Covid-19 virus outbreak. Conversely, ROE, TATO, and Stock Prices demonstrated notable differences before and during the Covid-19.
Penerapan ESG terintegrasi: Studi kasus PT Bukit Asam Tbk. dalam meraih proper emas tahun 2022 Wibowo, Yohannes; Meiden, Carmel
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1448

Abstract

This research is a qualitative perspective to understand how the issuer applies Environment, Social, and Governance (ESG). The object of this research is Bukit Asam Tbk. The design of this research is a case study, with research variables assessing materiality, carbon disclosure quality, and corporate governance. The data used is the sustainability report for the period 2018-2022 and other secondary data. Sampling is done purposive sampling. Data analysis techniques using content analysis. My stakeholders define materiality as a priority topic, with the biggest stakeholder being customers, shareholders, officials, governments and policymakers; working partners, and suppliers; and the mass media. The environmental aspect is a major material issue. Highest carbon disclosure quality by 2022. The GRK category and the RC1 sub-sector are the highest disclosure quality. The corporate governance has produced an outstanding program in empowering local communities with a SROI ratio of 5.91, winning the Golden PROPER award. It can be concluded that the materiality assessment is good, the quality of disclosure is good and still needs to be improved, corporate governance is good. To the issuer, in order to maintain and improve implementation on ESG.
Persaingan industri ride-hailing di Indonesia: Peran country of origin, perceived quality, dan brand credibility terhadap purchase intention Alfy, Riadh; Hurriyati, Ratih; Widjajanta, Bambang
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1451

Abstract

This study examines the influence of country of origin on purchase intention, mediated by perceived quality and brand credibility among consumers of ride-hailing services in Indonesia. Conducted using a descriptive quantitative approach via Google Forms survey, data analysis utilized the SEM-PLS method with SmartPLS 3.0 software. Findings reveal positive and significant effects of country of origin and brand credibility on purchase intention. However, perceived quality does not significantly influence purchase intention. Brand credibility mediates the relationship between country of origin and purchase intention, while perceived quality does not. The gap between findings and concepts presents a limitation for researchers but offers opportunities for future analysis. This research contributes a fresh perspective on the impact of country of origin on purchase intention among Indonesian ride-hailing consumers.

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