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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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Membongkar rahasia keuangan: Analisis common size pada laporan keuangan PT Sido Muncul Tbk dalam dunia industri jamu dan farmasi Lestari, Dheri Febiyani; Herdiyanti, Herdiyanti; Agustina, Gina; Sartika, 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.v21i1.1433

Abstract

A company's financial reports describe the company's performance and finances and help stakeholders in making decisions about the company. The aim of this research is to analyze the financial reports of PT Industri Jamu dan Farmasi Sido Muncul Tbk. This research uses two main methods, namely financial ratio analysis and the common size method. The method of this research is quantitative descriptive. The financial report data used in this research are financial reports from 2020 to 2022. This data is used to determine the relative proportions of assets, liabilities and equity in the financial reports. Common size data allows analysis over time and comparison with similar companies. This research provides understanding to company stakeholders, including management, investors and decision makers, regarding the financial performance of PT Industri Jamu and Farmasi Sido Muncul Tbk and uses it as a basis for strategic decision making and financial planning for the future. Even though PT Industri Jamu dan Farmasi Sido Muncul Tbk's sales are declining, the financial position of PT Industri Jamu and Farmasi Sido Muncul Tbk which remains strong will attract special attention from stakeholders.
Comparative analysis of financial performance in the tourism industry before and during the COVID-19 virus outbreak Subing, Hesty Juni Tambuati; Nugroho, Randhy; Lapae, Kanaya
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.v21i1.1437

Abstract

This research seeks to conduct a comparative analysis of the financial performance among companies within the tourism industry sector, restaurants, and hotels listed on the IDX as measured by financial ratios (CR, DER, ROE, TATO) and Stock Price. Employing a quantitative research approach, the study utilized secondary data collected from quarterly financial reports spanning from 2018 to the quarter of 2021. The sampling method was purposive, with seven companies included in the study. The normality test was conducted using the Kolmogorov-Smirnov method; it was determined that the dataset did not exhibit a normal distribution, so the non-parametric Wilcoxon signed-rank test was used. The study's findings indicate that the CR and DER did not exhibit significant differences before and during the Covid-19 virus outbreak. Conversely, ROE, TATO, and Stock Prices demonstrated notable differences before and during the Covid-19.
Penerapan ESG terintegrasi: Studi kasus PT Bukit Asam Tbk. dalam meraih proper emas tahun 2022 Wibowo, Yohannes; Meiden, Carmel
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.v21i1.1448

Abstract

This research is a qualitative perspective to understand how the issuer applies Environment, Social, and Governance (ESG). The object of this research is Bukit Asam Tbk. The design of this research is a case study, with research variables assessing materiality, carbon disclosure quality, and corporate governance. The data used is the sustainability report for the period 2018-2022 and other secondary data. Sampling is done purposive sampling. Data analysis techniques using content analysis. My stakeholders define materiality as a priority topic, with the biggest stakeholder being customers, shareholders, officials, governments and policymakers; working partners, and suppliers; and the mass media. The environmental aspect is a major material issue. Highest carbon disclosure quality by 2022. The GRK category and the RC1 sub-sector are the highest disclosure quality. The corporate governance has produced an outstanding program in empowering local communities with a SROI ratio of 5.91, winning the Golden PROPER award. It can be concluded that the materiality assessment is good, the quality of disclosure is good and still needs to be improved, corporate governance is good. To the issuer, in order to maintain and improve implementation on ESG.
Persaingan industri ride-hailing di Indonesia: Peran country of origin, perceived quality, dan brand credibility terhadap purchase intention Alfy, Riadh; Hurriyati, Ratih; Widjajanta, Bambang
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.v21i1.1451

Abstract

This study examines the influence of country of origin on purchase intention, mediated by perceived quality and brand credibility among consumers of ride-hailing services in Indonesia. Conducted using a descriptive quantitative approach via Google Forms survey, data analysis utilized the SEM-PLS method with SmartPLS 3.0 software. Findings reveal positive and significant effects of country of origin and brand credibility on purchase intention. However, perceived quality does not significantly influence purchase intention. Brand credibility mediates the relationship between country of origin and purchase intention, while perceived quality does not. The gap between findings and concepts presents a limitation for researchers but offers opportunities for future analysis. This research contributes a fresh perspective on the impact of country of origin on purchase intention among Indonesian ride-hailing consumers.
Dinamika penghindaran pajak perusahaan: Menelaah pengaruh koneksi politik, kepemilikan institusional dan komisaris independen Sulistyowati, Sulistyowati; Chusnah, Flourien Nurul; Supriati, Diana; Rusli, Devvy; Pohan, Tassya Aulya
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.v21i2.1642

Abstract

This study aimed to examine the influence of political connections, institutional ownership, and independent commissioners on Tax Avoidance. The research was conducted on pharmaceutical sub-sector companies on the Indonesia Stock Exchange (IDX). This study used a quantitative approach to descriptive research, which was measured using multiple linear regression-based methods with Eviews 12. The population of this study is pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample in this study was determined based on the purposive sampling method, with a total sample of 8 pharmaceutical sub-sector companies, so the total observations in this study were 40 observations. The data used in this study is secondary data. Data collection techniques use documentation methods through IDX's official website, www.idx.co.id, and literature study methods derived from accounting journal sources, books, and literature, as well as hypothesis testing using t-tests. The results proved that Political Connections did not affect Tax Avoidance, Institutional Ownership did not affect Tax Avoidance, and Independent Commissioners affected Tax Avoidance.
Is continuous training to re-skilling and up-skilling employees needed by companies? Purwono, Prahoro Yudo
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.v21i2.1715

Abstract

This study examines the necessity of continuous training through re-skilling and up-skilling for employees within Indonesian companies. As the global market evolves, technological advancements and changing business landscapes require firms to enhance their workforce capabilities to remain competitive. The research aims to elucidate whether ongoing professional development is crucial for organizational success in Indonesia. Utilizing both qualitative and quantitative approaches (percentage-based), the study integrates survey results on employee competency improvement needs and challenges with existing literature. The study's findings indicate a significant correlation between continuous training programs and enhanced employee performance and career development, which subsequently positively impact company progress. The conclusions drawn from this research emphasize the critical role of sustained training in empowering employees and driving business growth. Employees can develop their skills through training programs, which benefits the company.
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.
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.

Page 12 of 15 | Total Record : 144

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