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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 162 Documents
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Pengaruh Pengalaman Merek terhadap Niat Membeli Kembali: Peran Mediasi Kepuasan Pelanggan dan Suasana Toko pada Konsumen Generasi Z Praditha Rizky Amalia; Mohamad Rifqy Roosdhani
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.435

Abstract

This study examines the effect of brand experience on repurchase intention with customer satisfaction and store atmosphere as mediating variables among Generation Z consumers at X Coffee and Eatery. A quantitative approach was employed using a survey of 139 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that brand experience has a positive and significant effect on repurchase intention, customer satisfaction, and store atmosphere. In addition, store atmosphere positively affects repurchase intention and significantly mediates the relationship between brand experience and repurchase intention. Conversely, customer satisfaction neither affects repurchase intention nor mediates the relationship between brand experience and repurchase intention. These findings extend the application of Expectation Confirmation Theory (ECT) in the coffee shop industry by highlighting the importance of brand experience and store atmosphere in encouraging repurchase intention among Generation Z consumers. The findings also provide practical insights for managers to strengthen brand experience and optimize store atmosphere to encourage repeat purchases.
Sustainability practices and fraud indications: Empirical evidence from Indonesia Amelia Oktrivina; Shanty Lysandra Lysandra; Sailendra Sailendra; Amanda Putri Alisha
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.490

Abstract

This study explores the relationship between Environmental, Social, and Governance (ESG) performance, Corporate Social Responsibility (CSR) disclosure, and financial statement fraud in publicly listed companies in Indonesia. Using a quantitative approach, we analyzed data from 30 companies with ESG Scores from 2020–2024, yielding 150 observations. Secondary data came from the Refinitiv ESG Database, annual and sustainability reports, and audited financial statements. The analysis used Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4, showing that ESG influences both CSR and indicators of financial statement fraud. At the same time, CSR mediates ESG's impact on fraud indicators. These findings highlight the complex interplay between sustainability practices and financial reporting integrity, contributing to the literature by integrating ESG, CSR, and Fraud Pentagon indicators in one framework and offering practical insights into corporate sustainability assessment.
Determinants of financial reporting quality: Evidence from Indonesian public sector institutions Septi Kusmawati; Rimi Gusliana Mais
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.450

Abstract

This study aims to examine the effects of employees’ educational level, internal control, and the use of the Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) on financial reporting quality in public sector institutions. This study employed a quantitative approach with a cross-sectional design. Data were collected through a survey of 102 employees involved in financial management and reporting and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that employees’ educational level and internal control do not have significant effects on financial reporting quality. In contrast, the use of SAKTI has a positive and significant effect on financial reporting quality. These findings highlight the role of integrated financial information systems in supporting data accuracy, consistency, and accountability in public sector financial management. This study contributes to the public sector accounting literature by highlighting the importance of digital transformation in improving financial reporting quality in government institutions.
Nilai perusahaan: modal intelektual dan keputusan perencanaan pajak Aulia Ulfani; Adhitya Putri Pratiwi
Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

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

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. Kata Kunci: Modal Intelektual, Perencanaan Pajak, Nilai Perusahaan. Note: Recovery version
Profitabilitas dalam sektor manufaktur barang konsumsi Indonesia: Investigasi empiris Hence Made Aryasa; Delta Fenisa; Giarti Astriana; Pratika Linanda; Atin Sumaryanti
Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

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

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. Note: Recovery Version
Pengaruh struktur modal dan profitabilitas terhadap nilai perusahaan pada perusahaan semen yang terdaftar di Bursa Efek Indonesia Ono Tarsono; Ika Setianingsih
Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

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

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). Note: Recovery Version
Rekonstruksi penyusunan laporan keuangan BUMDes berbasis SAK EMKM menggunakan excel for Accounting Nur Hidayati; Mudrifah Mudrifah; Agung Prasetyo Nugroho Wicaksono
Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

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

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  nderstanding 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. Note: Recovery Version
Pengaruh perbedaan gender pada hubungan pengalaman kerja audit dengan kualitas audit Fikri Rizki Utama; Lella Anita
Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

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

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. Note: Recovery Version
Understanding consumer behavior in choosing bear brand milk products using the Analytical Hierarchy Process (AHP) method Gatot Prabantoro; Aam Amanah; Megayani Megayani; Ade Mulyati
Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

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

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. Note: Recovery Version
Membongkar rahasia keuangan: Analisis common size pada laporan keuangan PT Sido Muncul Tbk dalam dunia industri jamu dan farmasi Dheri Febiyani Lestari; Herdiyanti Herdiyanti; Gina Agustina; Ika Sartika
Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1433_recovery

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. Note: Recovery Version

Page 16 of 17 | Total Record : 162

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