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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 diversifikasi dan profitabilitas terhadap nilai perusahaan terdaftar Jakarta Islamic Index 2019-2022 Prastya, Lutfi Adi; Sari, Indri Juwita; Corlita, Inka
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.v20i2.1019

Abstract

Business is an ongoing effort to make money. According to Molengraaff, a business that wants to make money has an economic perspective. Companies must increase their value if they want to survive in a tight trading climate. Profitability and diversification are two factors that influence company value. To ensure the relationship between two or more variables, associative research techniques with a quantitative approach were used in this research. Eviews 12 is used to process quantitative data. Working theories to describe, predict, and control phenomena were produced by this research. Numbers were used in data collection, data analysis, and presentation of the results of this quantitative study. The 40 businesses registered on the Jakarta Islamic Index form the population, the sample of which has special characteristics. Purposive sampling is the technique used, and the standards used are as follows: (1) Businesses registered on the Jakarta Islamic Index; (2) Businesses included in the 10 Securities Owners with the Largest Ownership in the Jakarta Islamic Index; (3) Companies that present variable data needed in research. Thus, 38 samples of research data were obtained from 40 companies with the 10 largest securities holdings in the Jakarta Islamic Index. This study investigates how profitability and diversification impact firm value. The research objects are companies listed in the Jakarta Islamic Index (JII) for the 2019–2022 period. Based on the results of the discussion, it was found that diversification and profitability had no impact on company value.
The effects of social media influencers, social media advertising, e-wom, and lifestyle towards purchase intention and brand image as a moderating variable in e-groceries Handjaja, Joel Ezer; Triyanti, Anjeng Mustika; Anggraeni, Adilla; Putti, Aqillah Aeriza
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.v20i2.1110

Abstract

Social media has developed into an exceptional tool for everyone to generate marketing goods, services, and information sharing. This evolution of digital marketing is called eWOM, and it has created a new profession for users known as social media influencers. This research strives to demonstrate the effectiveness of influencers, advertisements, eWOM, and lifestyle as tools to build brand strength and purchase intention of ASTRO (Indonesia’s first quick commerce company that delivers groceries and essentials within 15 minutes). This empirical study utilized a quantitative research method and distributed questionnaires to the respondents. The study found that brand image and purchase intention have a significant impact on consumer behavior, while social media advertising, influencers, and eWOM have less of an impact.
Nilai perusahaan: Modal intelektual dan keputusan perencanaan pajak Ulfani, Aulia; Pratiwi, Adhitya Putri
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1135

Abstract

Penelitian ini bertujuan mengetahui pengaruh intellectual capital dan perencanaan pajak terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan consumer non-cyclicals di Bursa Efek Indonesia pada tahun 2017-2021. Sampel dipilih dengan metode purposive sampling dengan hasil sebanyak 32 perusahaan. Data diolah dengan analisis regresi data panel menggunakan e-views 9. Hasil penelitian menunjukan bahwa intellectual capital dan perencanaan pajak berpengaruh secara bersamaan terhadap nilai perusahaan, intellectual capital secara parsial menunjukkan hasil berpengaruh terhadap nilai perusahaan. Sedangkan, perencanaan pajak secara parsial tidak berpengaruh terhadap nilai perusahaan.
Kecenderungan fraud pengelolaan dana desa: Dampak dari sistem pengendalian internal dan moralitas individu Sarmigi, Elex; Sumanti, Eva; Helfenta, Helfenta
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.v20i2.1145

Abstract

This study aims to determine the effect of the internal control system and individual morality on the tendency to fraud in managing village funds in the Kumun Debai sub-district, Sungai Full City. The sample of this study was all employees of the village government head office of Kumun Debai Sub-District, Sungai Full City, totaling 72 people, who were determined by the full sampling method. Testing the research data was analyzed with multiple linear regression. This study found that the internal control system had a negative and significant effect on the tendency to engage in fraud when managing village funds. Meanwhile, individual morality has no significant effect on the tendency of fraud in managing village funds. The influence caused by the independent variable on the dependent variable is 40.5%.
Pengaruh struktur modal dan profitabilitas terhadap nilai perusahaan pada perusahaan semen yang terdaftar di Bursa Efek Indonesia Tarsono, Ono; Setianingsih, Ika
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1293

Abstract

This research aims to determine the effect of capital structure and profitability on company value in cement companies listed on the Indonesia Stock Exchange (BEI) in 2016-2021. The population of this research is cement companies listed on the IDX. Sample selection was carried out using saturated sampling techniques. In this research, there were 6 (six) cement companies which were all used as samples. This research uses a quantitative approach using secondary data. The data analysis technique uses multiple regression analysis using SPSS v25 software. Based on the research conducted, it can be concluded that Capital Strutkur, which is proxied by the Long Term Debt to Equity Ratio (LTDER), has no effect on Price to Book Value (PBV). Profitability as proxied by Return on Assets (ROA) has a positive and significant effect on Price to Book Value (PBV) and Return on Investment (ROI) has a negative and significant effect on Price to Book Value (PBV).
Profitabilitas dalam sektor manufaktur barang konsumsi Indonesia: Investigasi empiris Aryasa, Hence Made; Fenisa, Delta; Astriana, Giarti; Linanda, Pratika; Sumaryanti, Atin
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1296

Abstract

This research aims to investigate the influence of operating cash flow, capital structure, firm size, and ownership structure on the profitability performance of manufacturing companies operating in the consumer goods sector of the Indonesia Stock Exchange. The primary objective is to comprehend the factors that affect a company's profitability in this sector. Using multiple linear regression analysis, the research measures the individual impact of each independent variable on profitability. The sample comprises 24 companies observed during 2019-2021, selected through purposive sampling. The research findings reveal that operating cash flow, capital structure, firm size, and institutional ownership significantly influence the profitability of manufacturing companies in the consumer goods sector.
Rekonstruksi penyusunan laporan keuangan BUMDes berbasis SAK EMKM menggunakan excel for Accounting Hidayati, Nur; Mudrifah, Mudrifah; Wicaksono, Agung Prasetyo Nugroho
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1324

Abstract

The majority of MSMEs have difficulty making financial reports, especially BUMDes. Therefore, this research aims to determine the suitability of BUMDes Barokah's financial records with SAK EMKM and the recording system that has been implemented from the start of establishing the business until now. This study used descriptive qualitative method. The types of data used are primary data and secondary data. The primary data is the results of interviews with the BUMDes treasurer and the secondary data consists of recordings, financial reports and proof of transactions. This data was obtained by means of interviews and documentation. The research results show that the financial reports produced by BUMDes Barokah are not in accordance with SAK EMKM and the financial records are still manual. Financial records only consist of cash income and expenditure, and present profit and loss reports, capital changes reports and balance sheets. The cause of this discrepancy is the BUMDes treasurer's lack of understanding regarding accounting and computerization. It is hoped that the reconstruction of financial reports based on excel for accounting can provide a correct picture of financial reports in accordance with SAK EMKM based on technology to the treasurer of BUMDes Barokah.
Memaksimalkan nilai perusahaan: Struktur modal, penghindaran pajak, dan faktor moderasi Rahmawati, Agustin Ike; Ardimansyah, Ardimansyah; Aryasa, Hence Made
Jurnal Manajemen Vol 21 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i2.1328

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.
Pengaruh perbedaan gender pada hubungan pengalaman kerja audit dengan kualitas audit Utama, Fikri Rizky; Anita, Lella
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1330

Abstract

This research aims to obtain empirical evidence about the influence of audit work experience on audit quality. And its influence is moderated by gender differences. The population in this study are public accountants who work at KAP Bandar Lampung. The research method uses a survey method. And sampling used the convenience sampling method. The data collection technique is primary data using a questionnaire. And the data is processed using the Smart PLS program. The research results show that audit work experience has a significant effect on audit quality. And audit work experience also has a significant effect after being moderated by gender differences.
Understanding consumer behavior in choosing bear brand milk products using the Analytical Hierarchy Process (AHP) method Prabantoro, Gatot; Amanah, Aam; Megayani, Megayani; Mulyati, Ade
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1405

Abstract

This research aims to understand the behavior of consumers of BB milk products using the Analytic Hierarchy Process (AHP) method. This research uses a qualitative method with analysis using the AHP method to help determine consumer choices in choosing the BB milk products they consume by considering price, promotion, packaging, location, and product benefits. Data and information were collected through in-depth interviews with 21 informants who were consumers who frequently consumed BB milk products, then the data and information were converted into questionnaire answers and processed using the AHP method. The research results show that consumers mostly consider product benefits and strong promotions as the basis for decisions before purchasing BB milk products. The most frequently purchased product variant is BB Original.

Page 11 of 15 | Total Record : 144

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