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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
 1 
Search results for , issue "Vol. 22 No. 2 (2025)" : 10 Documents clear
An empirical investigation of going concern opinions: The influence of auditor reputation, leverage, and debt default Ranti, Feby Krisda; Indriyanto, Erwin
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.43

Abstract

This study examines the effect of auditors, leverage, and debt default on going-concern audit disclosures. Using a sample of 76 companies over the 2015–2019 period (380 observations), the study employs purposive sampling and data analysis using logistic regression analysis. The findings indicate that auditor reputation does not significantly affect going-concern opinions. As expected, leverage and debt default significantly increase the chances of receiving a going-concern opinion. In general, the findings of this study provide valuable insights for auditors, regulators, and corporate management to predict going-concern audit disclosures.
Analisis Cost Volume Profit (CVP) sebagai alat perencanaan laba Rohmah, Firda Yusnafa; Wicaksono, Achmad; Muzakki, Kafidin; Fahriani, Dian
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.89

Abstract

Vaname shrimp farming has great economic potential, but fluctuating production costs and market prices pose challenges. This study analyzes Cost Volume Profit (CVP) as a profit planning tool in determining Break Even Point (BEP), Contribution Margin (CM), and Margin of Safety (MoS) to optimize production and cost strategies. CVP acts as an analytical tool that assists in managing costs, determining production targets, and setting pricing strategies. Its application allows businesses to improve efficiency, profitability, and business sustainability. The method used is descriptive qualitative. The analysis technique is CVP. Financial data for 2023-2024 was obtained through observation, interviews, and documentation. The results show that production in 2023 has not met BEP, causing losses. However, in 2024, production increased, while BEP fell, so the business began to make a profit. MoS increased, and CM increased. Cost efficiency played an important role, with variable costs per kg decreasing in 2024, supported by greater pond maintenance expenditure in 2023. In addition to CVP, other X factors also improved profitability. Projections for 2025 target an increase in production capacity and a decrease in BEP, resulting in an expected increase in profit.
A suggested business plan for a small to medium-sized creative company Sulaiman, Haryaman Justisia
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.110

Abstract

Indonesia is among the countries that have the potential to generate GDP through the creative economy. Bekraf, an institution dedicated to advancing the creative economy in Indonesia, was established by the Indonesian government. However, creative industry actors must still contend with obstacles in the development process, including competitive advantages, market conditions, and the industry's long-term objectives. One of the studio agencies offers products from one of the fastest-growing subsectors among seventeen subsectors, namely visual communication design. The researcher conducted interviews and distributed questionnaires to eleven respondents in this research, which combines quantitative and qualitative methods. In addition to internal and external analysis, the researcher employed importance and performance analysis as consumer analysis. Additionally, the researcher conducted a root cause analysis. The development of alternative strategies through applying SWOT and TOWS matrix analysis. Five alternative business strategies were generated due to the integration of four factors: optimizing digital marketing, developing and innovating, enhancing work processes and marketing mix, becoming a legal company, and participating in government programs. It involves establishing the estimated costs, the individual responsible for the project, and the timeline for the company to execute these strategies. The alternative strategy implemented is anticipated to solve creative industry participants' challenges.
Pengaruh ESG score terhadap kinerja keuangan Oktrivina, Amelia; Nelyumna, Nelyumna; Harnovinsah, Harnovinsah; Atikah, Salma; Sujana, Aaliyah Putri
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.186

Abstract

This study examines the direct effect of ESG scores on corporate financial performance. It proposes a moderation model to refine this relationship. Analyzing 30 publicly listed companies reporting ESG metrics on the Indonesia Stock Exchange (IDX) from 2021 to 2023, we employ path analysis and Moderated Regression Analysis (MRA) to test moderation effects. The findings reveal a multidimensional ESG-financial performance relationship: (1) a positive impact on the Debt-to-Equity Ratio (DER), indicating enhanced access to sustainable financing; (2) a dynamic relationship with Net Profit Margin (NPM), suggesting evolving ESG-related tradeoffs between costs and benefits; and (3) insignificant effects on Gross Profit Margin (GPM) and Return on Assets (ROA). The moderation analysis reveals that firms with high NPM are more effective at leveraging ESG benefits for debt expansion. At the same time, the interaction between ESG and GPM facilitates sustainable financing, even with high gross margins. These results underscore the importance of strategic ESG integration, particularly in light of time-lag effects and project selectivity. For investors, this provides a valuable framework for evaluating the implications of ESG on capital structure. The study offers novel insights through the development of profitability-based moderation models and uncovers underexplored ESG-leverage mechanisms in emerging markets.
Bridging the gap: How job satisfaction transforms career development into work-life balance—evidence from Indonesia’s emerging workforce Shafariah, Hanuna; Gofur, Abdul
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.221

Abstract

This study examines the mediating role of job satisfaction in the relationship between career development and work-life balance (WLB) among employees in Indonesia’s emerging workforce. Grounded in Greenhaus and Allen’s (2011) Work-Family Balance model, the research challenges traditional spillover perspectives by proposing that career development enhances WLB indirectly through increased job satisfaction. Data were collected from 103 working professionals and analyzed using mediation analysis with bootstrapping techniques. The results confirm that career development significantly improves job satisfaction, which in turn positively influences WLB. The indirect effect of career development on WLB through job satisfaction was also significant, highlighting the importance of psychological fulfillment in bridging professional growth and personal well-being. These findings offer practical insights for organizations aiming to design career development programs that foster both employee satisfaction and work-life harmony. The study contributes to the literature by validating the Work-Family Balance model in a non-Western context and emphasizing the need for holistic HR policies that address both professional and personal domains.
Polarisasi gender dalam efektivitas eWOM: Studi tentang peran kepercayaan dalam membentuk niat beli online Irawan, Indra Ade
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.127

Abstract

This study aims to analyze the differences in the mechanisms of electronic word-of-mouth (EWOM) influence on purchase intention based on gender, by examining the mediating role of trust. Additionally, the study examines how the relationships between eWOM, trust, and purchase intention vary by gender. This study employed a survey of 235 university students as respondents, utilizing Structural Equation Modeling (SEM) analysis techniques to investigate the relationships between variables. The results indicate that at the aggregate level, eWOM has both direct and indirect effects on purchase intention, mediated through trust. Segmentation analysis revealed a different pattern: in women, eWOM primarily operates through trust formation, while in men, this relationship was not significant. These findings have important theoretical implications regarding the need for a gender-specific contextual information processing model, as well as practical implications for marketers developing differentiated eWOM strategies, focusing on building credibility for female consumers and exploring alternative approaches for male consumers. This study also opens up opportunities for further research on gender-specific moderating variables and psychological mechanisms in the context of digital marketing.
Praktik manajemen keuangan pada kinerja usaha mikro-kecil, dan perbedaan peran gender Triagita, Arinda; Tan, Emmelia
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.232

Abstract

This study examines the impact of financial management practices, including working capital, financing, and budgeting, on the performance of Micro-Small Enterprises (MSEs), while testing for differences in gender roles within the research model. The study involved 143 MSEs in the food and beverage sector in Bekasi Regency, selected through purposive sampling. The results showed that financing and budgeting practices positively affected MSE performance, while working capital practices had no significant effect. Additionally, the empirical results revealed different gender roles in the relationship between financing and budgeting practices and performance. Specifically, female business owners had a positive impact on performance. This study contributes to the literature of financial management practices. Additionally, previous empirical studies have limitedly discussed the role of gender in MSEs' financial management practices in the food and beverage sector.
The effect of profitability, financial distress, debt default, audit client tenure, audit lag on going concern audit opinion Budiantoro, Harry; Listriyani, Listriyani; Oktavia, Dinda; Ningsih, Hestin Agus Tantri; Primadini, Adinda
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.206

Abstract

This study investigates the impact of profitability, financial distress, debt default, audit client tenure, and audit lag on going concern audit opinions. The research focused on 46 manufacturing companies across various industrial sectors listed on the Indonesia Stock Exchange from 2019 to 2023, with 24 companies selected as research samples. A quantitative associative method was employed for the research, using purposive sampling for participant selection. The data analysis involved descriptive statistical analysis, logistic regression analysis, and hypothesis testing through the Wald test (partial t-test) and the determination test. The findings reveal that profitability has a significant adverse effect on going concern audit opinions. In contrast, financial distress and debt default have a significantly positive impact on going-concern audit opinions. However, audit client tenure and audit lag do not considerably affect going concern audit opinions. The managerial implications suggest that company management should pay closer attention to profitability, financial health, and debt management to avoid receiving a going concern audit opinion, which could potentially undermine investor confidence.
Mengelola Keseimbangan Hidup dan Pekerjaan: Dampak Burnout dan Peran Penting Kepuasan Kerja Lutfiani, Maulita
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.238

Abstract

This study aims to empirically test the mediating role of job satisfaction in the relationship between burnout and work-life balance (WLB). The research involved working students and alumni from three Jakarta-based institutions. The final analytical sample consisted of 103 respondents. Data were measured using a 5-point Likert scale, from the adaptation of validated measures. Mediation effects were tested using a bootstrapping methodology with the PROCESS V3.5 for SPSS 26. The results indicated that burnout has a significant negative effect on employee job satisfaction.  Increases in employee job satisfaction will increase employee WLB perceptions. Furthermore, job satisfaction significantly mediated the negative relationship between burnout and WLB. The study provides practical implications for human resource management in developing strategies for burnout prevention and WLB promotion. Research limitations and suggestions for future research should be considered
Analisis determinan nilai saham dengan peran valuasi saham sebagai variabel intervening Verren Marquez; Rumintar J.H. Marpaung
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.260

Abstract

The capital market plays an important role in raising funds. However, after the COVID-19 pandemic, the IDX80 index showed fluctuations even though many company had strong fundamentals. This situation raises questions about the relevance of internal factors in determining stock value. This study analyzed the influence of firm size, operational performance, and liquidity on stock value, with Earnings per Share as a mediating variable. Earning per Share is considered a key indicator of stock valuation providing a positive signal to investors. Using a quantitative approach with Partial Least Squares – Structural Equation Modelling through SmartPLS 4, the study included outer model testing, multicollinearity, model fit, and both direct and indirect effect analyses. The results showed that firm size, performance, liquidity, and valuation significantly influence stock valuation. However, only firm size had a direct effect on stock value, while stock valuation mediated the influence of firm size, performance, and liquidity on stock value.

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