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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 7 Documents
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Search results for , issue "vol. 23 no. 2 (2026)" : 7 Documents clear
Kepatuhan terhadap peraturan PPh final jasa kontruksi pada perusahaan kontruksi di Indonesia Bilqist Putri Arievani; Susilawati
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.421

Abstract

This research examines Indonesian construction businesses' compliance with the Final Income Tax on construction services, as governed by Article 4, paragraph (2), of the Income Tax Law, from 2020 to 2024. The study is driven by persistent tax compliance challenges in the construction sector, notwithstanding its important contribution to national economic development. This study aims to investigate the impact of corporate tax knowledge, tax regulations, and tax penalties on Final Income Tax compliance in the construction industry. This study uses an explanatory research design and a quantitative methodology. Panel data regression was used to analyze secondary data from the annual financial statements of 11 construction businesses listed on the Indonesia Stock Exchange. The findings reveal that tax regulatory comprehension, company awareness, and tax penalties have a substantial influence on tax compliance among construction enterprises. This study empirically contributes to the literature on sector-specific tax compliance. It offers practical implications for tax authorities and construction enterprises for enhancing compliance with the Final Income Tax laws
Pengaruh kualitas produk, fear of missing out (FOMO), dan daya tarik iklan terhadap keputusan pembelian produk Skintific di kalangan Gen Z Amelia Regina; Alshaf Pebrianggara
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.326

Abstract

This study aims to analyze the effect of product quality, fear of missing out (FOMO), and advertising attractiveness on purchasing decisions for Skintific products among Generation Z. The rapid growth of the beauty industry on e-commerce platforms has intensified competition among brands, requiring companies to understand the factors influencing consumer purchasing behavior, particularly among Generation Z who are highly influenced by digital trends and social media. This study employed a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The sample comprised 96 Generation Z respondents in Sidoarjo who had purchased Skintific products on Shopee. The results indicate that product quality, FOMO, and advertising attractiveness have a positive and significant effect on purchasing decisions, both partially and simultaneously. These findings suggest that high product quality, psychological encouragement to follow trends, and attractive advertising can enhance consumer purchasing decisions. This study contributes to the literature on consumer behavior in the digital beauty industry and provides insights for companies seeking to develop effective marketing strategies to attract Generation Z consumers.
Pengaruh islamic corporate governance dan CSR terhadap tax avoidance dengan audit quality sebagai variabel moderasi M. G. Wibawan; Wira A. Putra; Uun Sunarsih
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.409

Abstract

The present study investigates the effects of Islamic Corporate Governance (ICG) and Corporate Social Responsibility (CSR) on tax avoidance, with Audit quality serving as a moderating variable. A quantitative methodology was applied, utilizing panel data regression analysis. Data were sourced from the annual financial statements of companies listed on the Indonesia Sharia Stock Index (ISSI) for the period 2021 to 2024. A purposive sampling technique was employed, resulting in a sample of 35 companies. Data analysis was performed using E-Views version 13. The findings demonstrate that ICG and CSR exert a significant influence on tax avoidance. Additionally, Audit quality moderates the relationship between ICG, CSR, and tax avoidance. These results underscore the critical role of Islamic Corporate Governance, Corporate Social Responsibility, and audit quality in shaping tax avoidance practices among Sharia-compliant companies.
Determinan return saham pada perusahaan sektor barang konsumsi di Bursa Efek Indonesia: Peran mediasi profitabilitas Lyvania Unbanunaek; Maria Asumpta Evi Marlina
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.462

Abstract

This study examines the determinants of stock returns in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, with profitability, proxied by Return on Assets (ROA), serving as a mediating variable. A quantitative research approach was employed using panel data consisting of 355 firm-year observations from 71 companies. The data were analyzed using the Ordinary Least Squares (OLS) regression method and the Sobel test to examine the mediating effect of profitability. The results indicate that liquidity has a positive and significant effect on profitability, whereas asset allocation efficiency does not significantly affect profitability. Furthermore, profitability fully mediates the relationship between liquidity and stock returns but fails to mediate the effect of asset allocation efficiency on stock returns. In addition, Leverage negatively affects profitability, while Firm Size has a positive effect on profitability; however, neither variable exerts a direct influence on stock returns. These findings highlight the critical role of profitability as a transmission mechanism linking liquidity to stock returns, suggesting that investors should place greater emphasis on a firm's ability to generate profits rather than relying solely on liquidity information when making investment decisions.
Pengaruh Pengalaman Merek terhadap Niat Membeli Kembali: Peran Mediasi Kepuasan Pelanggan dan Suasana Toko pada Konsumen Generasi Z Praditha Rizky Amalia; Mohamad Rifqy Roosdhani
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.435

Abstract

This study examines the effect of brand experience on repurchase intention with customer satisfaction and store atmosphere as mediating variables among Generation Z consumers at X Coffee and Eatery. A quantitative approach was employed using a survey of 139 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that brand experience has a positive and significant effect on repurchase intention, customer satisfaction, and store atmosphere. In addition, store atmosphere positively affects repurchase intention and significantly mediates the relationship between brand experience and repurchase intention. Conversely, customer satisfaction neither affects repurchase intention nor mediates the relationship between brand experience and repurchase intention. These findings extend the application of Expectation Confirmation Theory (ECT) in the coffee shop industry by highlighting the importance of brand experience and store atmosphere in encouraging repurchase intention among Generation Z consumers. The findings also provide practical insights for managers to strengthen brand experience and optimize store atmosphere to encourage repeat purchases.
Sustainability practices and fraud indications: Empirical evidence from Indonesia Amelia Oktrivina; Shanty Lysandra Lysandra; Sailendra Sailendra; Amanda Putri Alisha
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.490

Abstract

This study explores the relationship between Environmental, Social, and Governance (ESG) performance, Corporate Social Responsibility (CSR) disclosure, and financial statement fraud in publicly listed companies in Indonesia. Using a quantitative approach, we analyzed data from 30 companies with ESG Scores from 2020–2024, yielding 150 observations. Secondary data came from the Refinitiv ESG Database, annual and sustainability reports, and audited financial statements. The analysis used Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4, showing that ESG influences both CSR and indicators of financial statement fraud. At the same time, CSR mediates ESG's impact on fraud indicators. These findings highlight the complex interplay between sustainability practices and financial reporting integrity, contributing to the literature by integrating ESG, CSR, and Fraud Pentagon indicators in one framework and offering practical insights into corporate sustainability assessment.
Determinants of financial reporting quality: Evidence from Indonesian public sector institutions Septi Kusmawati; Rimi Gusliana Mais
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.450

Abstract

This study aims to examine the effects of employees’ educational level, internal control, and the use of the Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) on financial reporting quality in public sector institutions. This study employed a quantitative approach with a cross-sectional design. Data were collected through a survey of 102 employees involved in financial management and reporting and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that employees’ educational level and internal control do not have significant effects on financial reporting quality. In contrast, the use of SAKTI has a positive and significant effect on financial reporting quality. These findings highlight the role of integrated financial information systems in supporting data accuracy, consistency, and accountability in public sector financial management. This study contributes to the public sector accounting literature by highlighting the importance of digital transformation in improving financial reporting quality in government institutions.

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