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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 4 Documents
 1 
Search results for , issue "Vol. 21 No. 2 (2024)" : 4 Documents clear
Memaksimalkan nilai perusahaan: Struktur modal, penghindaran pajak, dan faktor moderasi Rahmawati, Agustin Ike; Ardimansyah, Ardimansyah; Made Aryasa, Hence
Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to investigate the influence of capital structure and Tax Avoidance on firm value, with profitability as a moderating variable and firm size as a control variable. This study adopts a quantitative research approach, focusing on the population of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. Using purposive sampling, a sample of 27 companies, equivalent to 135 research samples, was selected. Data were obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the respective company websites, as well as IDX statistics for the year 2020. The analytical techniques employed encompass descriptive analysis, classical assumption tests, multiple linear regression analysis, simultaneous test (F-test), partial test (t-test), coefficient of determination test, and moderation regression analysis (MRA), with the assistance of SPSS 18. The research findings indicate that the capital structure variable significantly influences firm value, while the Tax Avoidance variable does not significantly affect firm value. Additionally, the moderating variable of profitability significantly moderates the impact of capital structure and Tax Avoidance on firm value
Is continuous training to re-skilling and up-skilling employees needed by companies? Purwono, Prahoro Yudo
Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i2.1715

Abstract

This study examines the necessity of continuous training through reskilling and up-skilling for employees within Indonesian companies. As the global market evolves, technological advancements and changing business landscapes require firms to enhance their workforce capabilities to remain competitive. The research aims to elucidate whether ongoing professional development is crucial for organizational success in Indonesia. Utilizing both qualitative and quantitative approaches (percentage-based), the study integrates survey results on employee competency improvement needs and challenges with existing literature. The study's findings indicate a significant correlation between continuous training programs and enhanced employee performance and career development, which subsequently positively impact company progress. The conclusions drawn from this research emphasize the critical role of sustained training in empowering employees and driving business growth. Employees can develop their skills through training programs, which benefits the company.
Dinamika penghindaran pajak perusahaan: Menelaah pengaruh koneksi politik, kepemilikan institusional dan komisaris independen Sulistyowati, Sulistyowati; Chusnah, Flourien Nurul; Supriati, Diana; Rusli, Devvy; Pohan, Tassya Aulya
Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i2.1642

Abstract

This study aimed to examine the influence of political connections, institutional ownership, and independent commissioners on Tax Avoidance. The research was conducted on pharmaceutical sub sector companies on the Indonesia Stock Exchange (IDX). This study used a quantitative approach to descriptive research, which was measured using multiple linear regression-based methods with Eviews 12. The population of this study is pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample in this study was determined based on the purposive sampling method, with a total sample of 8 pharmaceutical sub-sector companies, so the total observations in this study were 40 observations. The data used in this study is secondary data. Data collection techniques use documentation methods through IDX's official website, www.idx.co.id, and literature study methods derived from accounting journal sources, books, and literature, as well as hypothesis testing using t-tests. The results proved that Political Connections did not affect Tax Avoidance, Institutional Ownership did not affect Tax Avoidance, and Independent Commissioners affected Tax Avoidance
Pengaruh kualitas pelayanan, sanksi pajak dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor Oktrivina, Amelia; Sinaga, Lazarus; Hayadi, Antariksa Fikri
Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i2.1242

Abstract

This study investigates the impact of service quality, tax sanctions, and taxpayer awareness on motor vehicle taxpayers' compliance. Using a quantitative descriptive approach, a sample of 100 two-wheeled motor vehicle taxpayers from SAMSAT Cinere in 2023 was analyzed using SPSS 26 software. The hypothesis testing results indicate that service quality and taxpayer awareness positively influence compliance, suggesting that taxpayers generally feel more satisfied with the services provided and that increased awareness can motivate them to make timely payments. Conversely, tax sanctions hurt compliance, indicating that the current application of tax sanctions may be ineffective, warranting a reevaluation of the strategies employed. This research provides insights to improve taxpayer compliance.

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