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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 5 Documents
 1 
Search results for , issue "Vol. 22 No. 1 (2025)" : 5 Documents clear
Manajemen pelayanan donasi online di Laznas Baitul Mall Hidayatullah Provinsi Sumatera Utara Halawa, Irwan; Ritonga, Hasnun Jauhari
Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i1.67

Abstract

This study analyzes the management of online donation services at LAZNAS Baitul Maal Hidayatullah (BMH) in North Sumatra Province. In the digital era, BMH has developed a donation platform aimed at enhancing transparency and accountability in the management of zakat, infaq, and charity. The research method employed is qualitative, with data collection through in-depth interviews with BMH administrators, participatory observation of the donation process, and document analysis related to financial reports and operational procedures. The findings indicate that this online donation system not only facilitates the donation process for donors but also increases their trust through clear and accessible reports on fund utilization. Additionally, the platform allows for real-time tracking and management of contributions, contributing to the efficient distribution of aid to the underprivileged. The study also finds that feedback from donors is crucial in enhancing the transparency and accountability of the institution's financial management. Thus, BMH can continue to improve and innovate its online donation system, reaching more muzakki and increasing the social impact of its programs. In conclusion, the application of technology in donation management at BMH significantly contributes to the development of better and more responsive zakat management to meet community needs.
Pengaruh penawaran diskon dan kemudahan pembayaran terhadap peningkatan penjualan e-commerce Nafis, M. Azie Azizman; Fahriani, Dian; Wicaksono, Achmad; Anwar, Chairil
Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i1.88

Abstract

This study aims to examine the influence of discount offers and payment convenience on consumer behavior to increase e-commerce sales at SRC Woro Beringin Kembar in Sepande Village. The research focuses on how marketing strategies affect purchasing decisions within the context of small-scale e-commerce operations. The study population consisted of 328 consumers, with a sample of 80 respondents determined using the Slovin formula. Data were collected through structured questionnaires and analyzed using SPSS version 21. The results indicate that both discount offers and payment convenience have a positive and significant effect both partially and simultaneously on consumer purchasing decisions. These findings suggest that implementing appropriate discount strategies and enhancing payment flexibility are effective approaches to stimulate consumer interest and drive sales growth. This study provides practical insights for micro and small e-commerce businesses in optimizing marketing strategies aligned with consumer preferences.
The impact of stakeholder pressure on sustainability reporting Ardheta, Preztika Ayu; Mustika, Maya; Mais, Rimi Gusliana; Safitri, Adelia
Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i1.33

Abstract

This study examines the impact of stakeholder pressure on sustainability reporting disclosure, focusing on three types of pressure: consumer pressure, employee pressure, and environmental pressure. The research objects are companies participating in ASSRAT from 2019 to 2022 and listed on the Indonesia Stock Exchange. This quantitative study employs a purposive sampling technique, resulting in a sample of 28 companies. The data used are secondary data obtained from the company’s official websites or the Indonesia Stock Exchange in the form of sustainability reports. Data analysis was conducted using multiple linear regression with the assistance of the EViews 10 software. The results indicate that consumer and employee pressure does not significantly affect sustainability reporting disclosure, while environmental pressure has a positive effect. Stakeholders tend to pressure companies to ensure their needs and objectives are addressed. Companies should remain transparent, particularly in economic, environmental, and social aspects. By disclosing comprehensive information in the sustainability report, companies demonstrate their commitment to transparency and maintaining strong relationships with stakeholders.
Pengaruh good corporate governance, profitabilitas, dan ukuran perusahaan terhadap tingkat pengungkapan sustainability report Ulfa, Romayatul Ulfa; Harjanti, Agustina Eka; Wijayanti, Sukma
Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i1.136

Abstract

This study examines the influence of good corporate governance, profitability, and firm size on the level of sustainability report disclosure among food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2023 period. The audit committee and independent board of commissioners measure good corporate governance. The sample comprises 54 data points from 27 companies selected using purposive sampling. Data analysis was conducted using EViews 25. The results indicate that the audit committee does not significantly affect the disclosure of sustainability reports. Meanwhile, the independent board of commissioners, profitability, and firm size negatively and significantly affect sustainability report disclosure. These findings suggest that corporate governance practices, financial performance, and company size must be strengthened to enhance sustainability transparency.
Digital transformation in HR Planning: Adaptation strategies and challenges in the industrial revolution 5.0 era Ramadian, Afzil; Nurlinda, Della Zulfia; Ramadhina, Novy
Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i1.137

Abstract

Digital transformation has become a global phenomenon that affects various aspects of business, including human resource (HR) planning. The Industrial Revolution 5.0 era requires organizations to integrate advanced technologies such as artificial intelligence (AI), Internet of Things (IoT), and big data into the HR planning process. This study aims to explore adaptation strategies and challenges faced by organizations in facing digital transformation in the field of HR planning. The research method used is qualitative with a literature study approach and secondary data analysis from indexed journals. The results of the study show that digital transformation offers opportunities to improve the efficiency and accuracy of HR planning, but also presents challenges such as employee resistance, skills gaps, and ethical issues. The conclusion of this study is that organizations need to develop a holistic strategy that includes training, organizational culture change, and collaboration with stakeholders to adapt to the Industrial Revolution 5.0 era.

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