cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Faris Faruqi
Contact Email
faris.faruqi@stei.ac.id
Phone
(021) 475 0321
Journal Mail Official
faris.faruqi@stei.ac.id
Editorial Address
-
Location
Kota adm. jakarta timur,
Dki jakarta
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
 11   12   13   14   15 
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 good corporate governance, profitabilitas, dan ukuran perusahaan terhadap tingkat pengungkapan sustainability report Ulfa, Romayatul Ulfa; Harjanti, Agustina Eka; Wijayanti, Sukma
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.v22i1.136

Abstract

This study examines the influence of good corporate governance, profitability, and firm size on the level of sustainability report disclosure among food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2023 period. The audit committee and independent board of commissioners measure good corporate governance. The sample comprises 54 data points from 27 companies selected using purposive sampling. Data analysis was conducted using EViews 25. The results indicate that the audit committee does not significantly affect the disclosure of sustainability reports. Meanwhile, the independent board of commissioners, profitability, and firm size negatively and significantly affect sustainability report disclosure. These findings suggest that corporate governance practices, financial performance, and company size must be strengthened to enhance sustainability transparency.
Digital transformation in HR Planning: Adaptation strategies and challenges in the industrial revolution 5.0 era Ramadian, Afzil; Nurlinda, Della Zulfia; Ramadhina, Novy
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.v22i1.137

Abstract

Digital transformation has become a global phenomenon that affects various aspects of business, including human resource (HR) planning. The Industrial Revolution 5.0 era requires organizations to integrate advanced technologies such as artificial intelligence (AI), Internet of Things (IoT), and big data into the HR planning process. This study aims to explore adaptation strategies and challenges faced by organizations in facing digital transformation in the field of HR planning. The research method used is qualitative with a literature study approach and secondary data analysis from indexed journals. The results of the study show that digital transformation offers opportunities to improve the efficiency and accuracy of HR planning, but also presents challenges such as employee resistance, skills gaps, and ethical issues. The conclusion of this study is that organizations need to develop a holistic strategy that includes training, organizational culture change, and collaboration with stakeholders to adapt to the Industrial Revolution 5.0 era.
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.
Memaksimalkan nilai perusahaan: Struktur modal, penghindaran pajak, dan faktor moderasi Rahmawati, Agustin Ike; Ardimansyah, Ardimansyah; Made Aryasa, Hence
Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
Is continuous training to re-skilling and up-skilling employees needed by companies? Purwono, Prahoro Yudo
Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia 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 reskilling 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.
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 Akuntansi dan Manajemen Vol. 21 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia 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

Page 13 of 15 | Total Record : 144

 11   12   13   14   15 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 23 No. 1 (2026) Vol. 22 No. 2 (2025) Vol. 22 No. 1 (2025) Vol. 21 No. 2 (2024) Vol 21 No 2 (2024) Vol 21 No 1 (2024) Vol 20 No 2 (2023) Vol 20 No 1 (2023) Vol 19 No 2 (2022) Vol 19 No 1 (2022) Vol 18 No 2 (2021) Vol 18 No 1 (2021) Vol 17 No 2 (2020) Vol 17 No 1 (2020) Vol 16 No 2 (2019) Vol 16 No 1 (2019) Vol 15 No 2 (2018) Vol 15 No 1 (2018) Vol 14 No 1 (2017) More Issue