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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 kualitas pelayanan, sanksi pajak dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor Oktrivina, Amelia; Sinaga, Lazarus; Hayadi, Antariksa Fikri
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.v21i2.1242

Abstract

This study investigates the impact of service quality, tax sanctions, and taxpayer awareness on motor vehicle taxpayers' compliance. Using a quantitative descriptive approach, a sample of 100 two-wheeled motor vehicle taxpayers from SAMSAT Cinere in 2023 was analyzed using SPSS 26 software. The hypothesis testing results indicate that service quality and taxpayer awareness positively influence compliance, suggesting that taxpayers generally feel more satisfied with the services provided and that increased awareness can motivate them to make timely payments. Conversely, tax sanctions hurt compliance, indicating that the current application of tax sanctions may be ineffective, warranting a reevaluation of the strategies employed. This research provides insights to improve taxpayer compliance.
Praktik manajemen keuangan pada kinerja usaha mikro-kecil, dan perbedaan peran gender Triagita, Arinda; Tan, Emmelia
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.v22i2.232

Abstract

This study examines the impact of financial management practices, including working capital, financing, and budgeting, on the performance of Micro-Small Enterprises (MSEs), while testing for differences in gender roles within the research model. The study involved 143 MSEs in the food and beverage sector in Bekasi Regency, selected through purposive sampling. The results showed that financing and budgeting practices positively affected MSE performance, while working capital practices had no significant effect. Additionally, the empirical results revealed different gender roles in the relationship between financing and budgeting practices and performance. Specifically, female business owners had a positive impact on performance. This study contributes to the literature of financial management practices. Additionally, previous empirical studies have limitedly discussed the role of gender in MSEs' financial management practices in the food and beverage sector.
The effect of profitability, financial distress, debt default, audit client tenure, audit lag on going concern audit opinion Budiantoro, Harry; Listriyani, Listriyani; Oktavia, Dinda; Ningsih, Hestin Agus Tantri; Primadini, Adinda
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.v22i2.206

Abstract

This study investigates the impact of profitability, financial distress, debt default, audit client tenure, and audit lag on going concern audit opinions. The research focused on 46 manufacturing companies across various industrial sectors listed on the Indonesia Stock Exchange from 2019 to 2023, with 24 companies selected as research samples. A quantitative associative method was employed for the research, using purposive sampling for participant selection. The data analysis involved descriptive statistical analysis, logistic regression analysis, and hypothesis testing through the Wald test (partial t-test) and the determination test. The findings reveal that profitability has a significant adverse effect on going concern audit opinions. In contrast, financial distress and debt default have a significantly positive impact on going-concern audit opinions. However, audit client tenure and audit lag do not considerably affect going concern audit opinions. The managerial implications suggest that company management should pay closer attention to profitability, financial health, and debt management to avoid receiving a going concern audit opinion, which could potentially undermine investor confidence.
Mengelola Keseimbangan Hidup dan Pekerjaan: Dampak Burnout dan Peran Penting Kepuasan Kerja Lutfiani, Maulita
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.v22i2.238

Abstract

This study aims to empirically test the mediating role of job satisfaction in the relationship between burnout and work-life balance (WLB). The research involved working students and alumni from three Jakarta-based institutions. The final analytical sample consisted of 103 respondents. Data were measured using a 5-point Likert scale, from the adaptation of validated measures. Mediation effects were tested using a bootstrapping methodology with the PROCESS V3.5 for SPSS 26. The results indicated that burnout has a significant negative effect on employee job satisfaction.  Increases in employee job satisfaction will increase employee WLB perceptions. Furthermore, job satisfaction significantly mediated the negative relationship between burnout and WLB. The study provides practical implications for human resource management in developing strategies for burnout prevention and WLB promotion. Research limitations and suggestions for future research should be considered
Tata kelola perusahaan, iklim etika, dan deteksi penipuan: tinjauan literatur komprehensif tentang pencegahan dan deteksi penipuan akuntansi Sinaga, Greace Leroy; Harahap, Muhammad Rizky; Mappadang, Agoestina
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.235

Abstract

Accounting fraud undermines financial reporting integrity and public trust. Effective prevention and detection require more than traditional auditing, involving corporate governance, ethical climate, and adaptive detection systems. This research employs a Systematic Literature Review (SLR) of 21 publications (2015–2025) sourced from Scopus, Web of Science, and ScienceDirect to investigate the interrelation of these elements in combating accounting fraud. Findings show that robust governance structures, strong organizational ethics, and technological tools like forensic audits and data analytics significantly reduce fraud risk. The study highlights the need for synergy among governance, ethics, and technology to build a sustainable fraud prevention framework.
Analisis determinan nilai saham dengan peran valuasi saham sebagai variabel intervening Verren Marquez; Rumintar J.H. Marpaung
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.v22i2.260

Abstract

The capital market plays an important role in raising funds. However, after the COVID-19 pandemic, the IDX80 index showed fluctuations even though many company had strong fundamentals. This situation raises questions about the relevance of internal factors in determining stock value. This study analyzed the influence of firm size, operational performance, and liquidity on stock value, with Earnings per Share as a mediating variable. Earning per Share is considered a key indicator of stock valuation providing a positive signal to investors. Using a quantitative approach with Partial Least Squares – Structural Equation Modelling through SmartPLS 4, the study included outer model testing, multicollinearity, model fit, and both direct and indirect effect analyses. The results showed that firm size, performance, liquidity, and valuation significantly influence stock valuation. However, only firm size had a direct effect on stock value, while stock valuation mediated the influence of firm size, performance, and liquidity on stock value.
From values to action: the critical mediation of green brand image in green cosmetics purchase behaviour Maharani, Shabira; Damarani, Zelika Nidya; Nurdianasari, Rista
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.259

Abstract

Despite the growing interest in sustainable beauty products, many consumers still do not translate this interest into actual purchases of eco-friendly products. This study examines how three perceived consumer values environmental, quality, and social value shape green brand image and how that image drives actual purchase behavior in the Indonesian green cosmetics market. A cross-sectional online survey was conducted with female consumers (N = 160) who had purchased green cosmetics within a recent period. The data were analyzed using SEM–AMOS. A set of nineteen verified measurement items was employed to evaluate the five underlying constructs using a 10-point scale. Structurally, all three values were found to have a positive influence on green brand image, and green brand image significantly predicted purchase behavior. The analysis also confirmed that green brand image mediates the influence of environmental value, quality value, and social values on purchase behavior. The constructed model successfully explained over 50% of the variance in both brand image and purchase behavior. The suggested managerial implications include: presenting credible environmental proof, ensuring consistently high product performance, and developing strategies that build social recognition for the brand.
Digital skills and work readiness: unveiling the mediating effect of digital self-efficacy Suhada, Suhada; Idries, Fahmy Akbar; Wulandari, Novi Diah; Oktariantara, Ibra; Romandhani, Adinda Octa; Riyadho, Ananda
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.262

Abstract

This study examines the effect of Digital Skills (DS) on Digital Work Readiness (DWR) among youth, emphasizing the mediating role of Digital Self-Efficacy (DSE). It highlights the importance of linking technical competence with psychological empowerment to prepare young jobseekers for a rapidly digitalized labour market. In Yogyakarta, Indonesia, 185 respondents between the ages of 18 and 35 participated in a quantitative survey. PLS-SEM was used to analyze the data and test the suggested correlations. The findings show that whereas DS has no direct effect on DWR, it considerably raises DSE. Rather, DSE completely mediates the association between DS and DWR, implying that to improve employability, digital competencies must be paired with confidence in utilizing technology.
Peran profitabilitas dalam memoderasi pengaruh struktur modal dan kebijakan dividen terhadap nilai perusahaan Nuswandari, Inti; Wibowo, Edi; Jayadi, Jayadi
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.261

Abstract

This study aims to analyze the role of profitability in moderating the influence of capital structure and dividend policy on firm value. The background of this study is based on the results of previous studies that showed inconsistent findings regarding the influence of capital structure and dividend policy on firm value, as well as differences in results regarding the moderating role of profitability. The research method used was a systematic literature review, examining various national and international scientific articles relevant to the topic from 2020–2025. The results of the study indicate that capital structure and dividend policy influence firm value, but the nature of this influence varies across industries and research periods. Profitability generally has a positive effect on firm value, although some studies report conflicting results. Furthermore, the role of profitability as a moderating variable remains controversial, with some studies demonstrating a reinforcing effect, while others find no moderating effect. This study concludes that the relationship between capital structure, dividend policy, and profitability on firm value is contextual, influenced by industry factors and external conditions such as economic crises. Therefore, further research is needed with a longer period, broader sector coverage, and a more comprehensive methodological approach to obtain more consistent conclusions.
Peran mediasi ESG pada hubungan kepemilikan asing dan struktur modal: Moderasi likuiditas dan ukuran perusahaan Oktrivina, Amelia; Nelyumna; Sailendra; Atikah, Salma; Sujana, Aaliyah Putri
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.266

Abstract

This study aims to analyze the role of Environmental, Social, and Governance (ESG) as a mediating variable in the relationship between Foreign Ownership and Capital Structure, while considering Liquidity as a moderating variable and Firm Size as a control variable. A quantitative approach was employed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method through the SmartPLS 4.0 application. The research sample consists of companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period that consistently reported ESG scores. The results indicate that foreign ownership has a positive influence on the implementation of ESG, while ESG strengthens the relationship between foreign ownership and capital structure. Thus, ESG serves as a partial mediating variable that links foreign ownership with corporate financing policy. Furthermore, liquidity is found to act as a moderating variable that enhances the relationship between foreign ownership and ESG. These findings highlight that foreign investors play an important role in encouraging the adoption of sustainability principles (ESG), which ultimately contributes to the efficiency of capital structure management. This research contributes to the development of sustainable finance literature and provides practical implications for corporate management and regulators to integrate ESG principles into financial policies and long-term business strategies.

Page 14 of 15 | Total Record : 144

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