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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 144 Documents
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Pengaruh Profitabilitas, Leverage, Operating Capacity dan Corporate Governance terhadap Financial Distress Perusahaan Ritel di BEI Tahun 2011-2017 Ridwan Maronrong; Iman Sofian Suriawinata; Septiliana Septiliana
Jurnal Manajemen Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i02.743

Abstract

This study aims to determine the effect of profitability, leverage, operating capacity and corporate governance on financial distress in retail companies on the Indonesia Stock Exchange. This study uses a quantitative approach associative research, which is measured using the OLS-Data Panel and Logistics method with Eviews 10. The population of this study are retail companies listed on the Indonesia Stock Exchange (IDX) from 2011 to 2017. The sample is determined based on purposive sampling method, with a total sample of 18 retail companies so that the total observations in this study were 126 observations. The data used in this research is secondary data. The data collection technique uses the documentation method through the official IDX website: www.idx.co.id and the websites of each company. Hypothesis testing using t-test. The results of the study prove that profitability has a significant negative effect on financial distress, while leverage, operating capacity and corporate governance have a significant positive effect on financial distress.
Pengaruh Mekanisme Corporate Governance, Kualitas Audit dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan Nelli Novyarni; Risma Wati; Reni Harni
Jurnal Manajemen Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i02.693

Abstract

This study aims to determine the effect of the mechanism of Corporate Governance, Audit Quality and Company Size on the integrity of financial statements in construction and building sub-sector companies listed on the Indonesia Stock Exchange (IDX). This study uses descriptive research with a quantitative approach and the data analysis method used is panel data regression analysis with EViews 12. The population of this study is all construction and building sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample was determined based on the purposive sampling method, so that a sample of 12 companies was obtained. The data collection method uses documentation through the official IDX websitewww.idx.co.id. Based on the results of panel data regression analysis with a significance level of 5%, the results of this study conclude that: (1) Institutional ownership affects the integrity of financial statements. (2) Independent Commissioner, Audit Quality and Company Size have no effect on the Integrity of Financial Statements.
Pengaruh Kejelasan Sasaran Anggaran, Penerapan Sistem Akuntansi dan Kompetensi Aparatur terhadap Akuntabilitas Pengelolaan Keuangan Desa Estrilia, Devi; Wijayanti, Iin; Hidayah, Nurul
Jurnal Manajemen Vol 20 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i01.681

Abstract

This study aims to determine the effect of the clarity of budget targets, the application of the financial accounting system, and the competence of the village apparatus on the accountability of village financial management in Poncol District, Magetan Regency. This study uses a quantitative approach using primary data. The sample used in the study was 77 village officials. The method of data collection is in the form of a questionnaire with a Likert measurement scale. The data analysis technique used is multiple linear regression analysis with the help of SPSS. The results of the research on the first hypothesis indicate that the clarity of budget targets has a positive and significant effect on village financial management accountability. The results of the research on the second hypothesis indicate that the application of the accounting system has a positive and significant effect on village financial management accountability. The results of the research on the third hypothesis indicate that the competence of the apparatus has a positive and significant effect on the accountability of village financial management. Simultaneously, the three independent variables affect the dependent variable, which is 61%.
Analisis Hubungan antara Eco SERVQUAL dan Customer Satisfaction dengan Peran Moderasi Gender, serta Revisit Intention pada Green Hotel di Indonesia Huda, Arifah Nur; Setyowardhani, Hapsari
Jurnal Manajemen Vol 20 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i01.844

Abstract

Indonesia is well-known as one of the countries with world-famous tourism destinations. Indonesia continues to strive to improve sustainable tourism programs, one of which is through the hotel industry. The hospitality industry supports commitments to reduce carbon emissions, one of which is through the green hotel program. Competition among green hotels in providing service excellence encourages companies to provide the best service quality so that visitors feel satisfied and want to return to stay. This study examines the relationship between Eco Service Quality and Customer Satisfaction with the moderation of gender and the effect of Revisit Intention through the moderation role of gender. Data was collected by distributing questionnaires to 220 respondents. Structural Equation Modelling (SEM) was employed to analyze the data. This study found that Eco Service Quality significantly affects customer satisfaction, ultimately making visitors want to stay again at a future time and opportunity. The role of gender is also proven to have a moderating role in the relationship between Eco Service Quality and customer satisfaction.
Pembentukan Portofolio dengan Elton Gruber dan Pengaruh Makro Ekonomi Rosalinda Manullang, Mitha Debora; Manurung, Adler Haymans; Sinaga, Jhonni; Simorangkir, Panubut
Jurnal Manajemen Vol 20 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i01.946

Abstract

Penelitian ini bertujuan melihat pengaruh tingkat pengembalian portofoilo yang dibentuk oleh Model Elton Gruber dan juga diperbandingkan dengan return Portofolio dengan penimbang sama serta penimbang Kapitalisasi Pasar. Saham-saham pada portofolio merupakan saham yang ada pada Indeks Bisnis 27. Penelitian ini menggunakan data bulanan pada periode 2015 sampai dengan Juni 2022. Hasil riset ini menemukan bahwa Portofolio Penimbang sama mempunyai tingkat pengembalian yan tertinggi sementara tingkat pengembalian portofolio model Elton Gruber dan penimbang kapitalisasi pasar menghasilkan return yang sama. Return Pasar berpengaruh secara signifikan terhadap tiga tingkat pengembalian Portofolio yang dibentuk, sementara nilai kurs, tingkat bunga dan harga minyak tidak berpengaruh terhadap tingkat pengembalian portofolio yang dibentuk .
Pengaruh Good Corporate Governance terhadap Pengungkapan Islamic Social Reporting dengan Kinerja Lingkungan sebagai Variabel Intervening Firdaus, Muhamad Yusuf; Setiawan, Ari
Jurnal Manajemen Vol 20 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i01.797

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dewan komisaris, komite audit, komisaris independen, dan kepemilikan manajerial terhadap pengungkapan Islamic social reporting dengan kinerja lingkungan sebagai variabel intervening. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamix Index periode 2017-2022. Sampel dalam penelitian ini sebanyak 8 perusahaan. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan dari 8 perusahaan yang menjadi sampel. Alat bantu analisis dalam penelitian ini menggunakan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa komite audit berpengaruh positif signifikan terhadap pengungkapan ISR, sedangkan ukuran dewan komisaris, komisaris independen, kepemilikan manajerial, dan kinerja lingkungan tidak berpengaruh terhadap pengungkapan ISR. Kemudian variabel kinerja lingkungan tidak mampu memediasi pengaruh ukuran dewan komisaris, komite audit, komisaris independen, dan kepemilikan manajerial terhadap pengungkapan ISR.
Character and Competence in The Implementation of Living Curriculum in Indonesian Schools Kuala Lumpur Zobihi, Fa'u; Supriyati, Yetti; Suseno, Muchlas; Ismuni, Mutdi
Jurnal Manajemen Vol 20 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i01.828

Abstract

This article explains the concept of Living curriculum in the world of education which has implications for character and skills through the process of coaching and habituation of students about the values, goals and meaning of life. Through this curriculum students can realize how important it is to behave based on good rules and values. The Life Curriculum is also an activity to develop or strengthen the character and good values possessed by students, this makes students have complex principles for harmonious relationships between humans and their environment. The method used in this study is descriptive analysis, which collects data from several national and international articles related to the living curriculum. Kuala Lumpur Indonesia School is developing the Living curriculum. They aim to equip their students to compete in the future era. Therefore, students must have cognitive, affective, and psychomotor abilities. The development of the Living Curriculum at the Kuala Lumpur Indonesia School emphasizes character building and life skills. Another goal of development is to foster collaboration between parents and schools in educating children, so that they have the ability to have life skills and good character, at home, at school and in the community.
The Role of E-Filing, Perceived Ease of Use, and Perceived Usefulness in Improving Corporate Taxpayer Compliance Hidayanto, Dwi Kurnia; Aprilia, Shilvi; Nababan, Naomi
Jurnal Manajemen Vol 20 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i01.872

Abstract

This study aims to examine the effect of e-filing, perceived ease of use, and perceived usefulness on corporate taxpayer compliance, especially in Sukabumi, West Java. This study used a quantitative approach. The questionnaire distributed to 50 corporate taxpayers in Sukabumi who have used the e-filing tax service system. Analysis of the data was done using multiple linear regression. The results of the study showed that the use of e-filing, Perceived Ease of Use, and Perceived Usefulness had a positive effect on corporate taxpayer compliance.
Makna laba pada rumah makan gratis pendekatan studi fenomenologi Mais, Rimi Gusliana; Nursanita, Nursanita; Wahyuni, Sinta Sri
Jurnal Manajemen Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i2.940

Abstract

This research aims to understand the views of the owners of the Ciangsana Free Restaurant in interpreting profits. This research is qualitative research using phenomenological methods. The phenomenological method is considered appropriate to use in this research because this research is unique and represents someone's life experience. Data collection methods in this research used interviews, observation, and literature study. This research shows that the owner of the Ciangsana Free Restaurant defines profit with 3K, namely tranquility, happiness, and blessings. The owner of the Ciangsana Free Restaurant interprets tranquility as a condition of living that is safe, peaceful, and without any relatives. The owner of Ciangsana Free Restaurant interprets profit happiness as a feeling of happiness because he can share it with others. Profit is interpreted as a blessing by the owner of the Ciangsana Free Restaurant as a form of blessing of good fortune that continues to flow endlessly, as the sufficiency of life given by Allah SWT. The blessings of life that are felt in the form of family health and the benefits of life towards others are an inspiration for goodness for many people.
Pemetaan penelitian rasio total asset turnover (TATO) pada perbankan syariah dan konvensional: Studi bibliometrik vosviewer dan literature review Budianto, Eka Wahyu Hestya; Dewi, Nindi Dwi Tetria
Jurnal Manajemen Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i2.975

Abstract

This study aims to determine the research mapping regarding the Total Asset Turnover (TATO) ratio in Islamic and Conventional Banking using a mix-method approach, namely the VOSviewer bibliometric study and literature review. Data analysis techniques include: (1) mapping the distribution of journal publications around the TATO ratio; (2) mapping the results of the VOSviewer bibliometric visualization around the TATO ratio based on the number of clusters and their items; and (3) mapping research topics around the TATO ratio using a literature review study. The results showed that: (1) based on the distribution of journal publications, there were 339 journal publications regarding the TATO ratio; (2) based on the mapping of the VOSviewer bibliometric study, the network visualization results around the TATO ratio are divided into 5 clusters and 104 topic items; (3) based on the mapping of literature review studies, there are 26 topics around the influence of the TATO ratio. The implications and contributions of this research are to map research topics around TATO ratios in Islamic and Conventional Banking which are often or rarely researched by researchers so that they can be a reference for subsequent researchers.

Page 10 of 15 | Total Record : 144

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