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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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Analisis Pengaruh Capital Intensity, Leverage, Profitabilitas, Ukuran Perusahaan, dan Perputaran Persediaan terhadap Agresivitas Pajak Qorin Nurul Iffah; Amrizal Amrizal
Jurnal Manajemen Vol 19 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i01.485

Abstract

The goal of this research is to look at the elements that influence tax aggression in one way or another. Capital intensity, leverage, profitability, company size, and inventory turnover are the independent variables in this study. Tax aggressiveness, which is determined by ETR, is the dependent variable in this study. The study's population consisted of 19 mining businesses in the oil and gas sub-sector that were listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. The sample for this study was determined using the purposive sampling approach, which yielded a sample of 7 organizations depending on specified criteria. Multiple linear regression was used to examine the data with the SPSS version 22 tool. As a result, it is known that capital intensity, leverage, profitability, and company size have no effect on tax aggression. Meanwhile, simultaneously capital intensity, leverage, profitability, firm size, and inventory turnover all have a positive impact on tax aggressiveness, as evidenced by the Adjusted R Square value of 0.241, indicating that the independent variable has a 24.1 percent influence on the dependent variable, with the remaining 75.9% influenced by variables not included in this study.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan terhadap Audit Report Lag pada Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020 Sarah Nurjanah
Jurnal Manajemen Vol 19 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i01.492

Abstract

Penelitian ini menguji pengaruh profitabilitas, likuiditas dan ukuran perusahaan secara bersama-sama terhadap Audit Report Lag pada perusahaan manufaktur sub sektor makanan dan minuman di Bursa Efek Indonesia Periode 2017-2020. Penelitian ini merupakan penelitian kuantitatif dengan perusahaan manufaktur sub sektor makanan dan minuman tahun 2017 sampai 2020 sebagai objek penelitian. Sumber data pada penelitian ini yaitu menggunakan sumber data sekunder yang diperoleh berupa laporan keuangan tahunan dan laporan audit pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020 melalui website www.idx.co.id. Data pada penelitian ini dianalisis menggunakan teknik analisis regresi data panel dengan bantuan software Eviews versi 9. Hasil penelitian ini membuktikan bahwa profitabilitas tidak berpengaruh terhadap audit report lag, likuiditas berpengaruh positif signifikan terhadap audit report lag, likuiditas berpengaruh positif signifikan terhadap audit report lag serta profitabilitas, likuiditas dan ukuran perusahaan tidak berpengaruh signifikan terhadap audit report lag.
Sinyal Indeks dan Imbalan Masa Depan dari Imbalan dan Risiko Masa Lalu pada Investasi Saham Syariah di Indonesia Muhammad Anhar
Jurnal Manajemen Vol 19 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i01.501

Abstract

This research aims to proove the existing signal of Indonesia sharia stock’s risk and return to their future index and return. The hypothesis state that the past stock’s risk and return respectly give a signal on their future index and return.The research is designed as a quantitative, ex post facto, associative, and positivistic research by analyzing the correlation of the past stock’s risk and return to their future index and return. The stock risk (total risk, systematic risk and unsystematic risk) and return are set as independent variables, while stock’s future index and return as dependent variables.The existing signals were studied simultaneously in one model, Partial Least Square (PLS). Descriptive analysis, Correlations analysis, and hypotheses testing were done in this study.The conclusions were : First, the past stock’s return do not give any signal to their future index and return. Second, the total risk, systematic risk and unsystematic risk respectly give a signal to their future return, but do not to their future index. Third, the total risk and unsystematic risk respectly give a negative signal to their future return, while the systematic risk do a positive signal.
Intensitas Moral, Sifat Machiavellian dan Keseriusan Pelanggaran terhadap Intensi Whistleblowing Pegawai Pajak Merliyana Merliyana; Asep Saefurahman; Enung Siti Saodah
Jurnal Manajemen Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i02.533

Abstract

This study aims to analyze the effect of moral intensity, machiavellian nature and seriousness of violations on whistleblowing intention. The population in this study were all tax employees in East Jakarta. The sample in this study were 88 respondents. This study uses an associative research strategy. In this research, the research method used is quantitative. The data used in this study are primary data in the form of questionnaires and the data processing method used in this study is multiple linear regression analysis. The results of this study indicate that moral intensity, machiavellian nature and seriousness of violations have a significant effect on whistleblowing intention.
Prediksi Financial Distress Perusahaan Sektor Industri Consumer Cyclical Imron HR; Ade Mulyati Maksudi; Imron Zabidi; Lim Hendra; Dwi Windu Suryono
Jurnal Manajemen Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i02.640

Abstract

This study attempts to investigate five company performance variables that affect the probability of financial distress in companies in the cyclical consumer sector. Companies have demand patterns that are strongly influenced by the business cycle, and face stiff competition in their own industries, both domestically and globally. On the other hand, the current massive technological developments have disrupted many companies in the cyclical consumer industry sector. Meanwhile, conditions that make it more difficult for companies around the world in general are the arrival of the COVID-19 pandemic that has hit the world since the end of 2019 until now has not ended. This study uses a binary logistic regression analysis technique with a sample of 10 cyclical consumer industrial sector companies during 2017-2021. The research findings show that there are three variables that have a significant negative effect on financial distress, namely: (1) cash flow from operating activity, (2) cash flow from financing activity, and (3) price – earnings ratio. Thus, if these companies can improve the performance of these three variables, they will be able to reduce financial distress. However, efforts to improve these three factors have encountered obstacles due to the arrival of the COVID-19 pandemic since the end of 2019 until now, which has not been completed, and even tends to exacerbate the company's financial difficulties.
Pengaruh Pajak Pertambahan Nilai dan Pajak Kendaraan Bermotor Tarif Progresif terhadap Daya Beli Konsumen Salma Faizah; Ajimat Ajimat
Jurnal Manajemen Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i02.653

Abstract

This study aims to determine the effect of Value Added Tax and Progressive Tariff Motor Vehicle Tax on Consumer Purchasing Power. This research was conducted at SAMSAT Bekasi City in 2021. The quantitative research method with a sample of 100 respondents was obtained through the slovin technique. The data analysis technique used descriptive statistical analysis, validity and reliability tests, multiple linear regression, coefficient of determination and hypothesis testing. For quantitative data analysis method, SPSS version 25 is used. Based on the results of the analysis, it is stated that the value added tax has a significant effect on consumer purchasing power with a significance level of 0.043 which is smaller than = 0.05. The progressive rate motor vehicle tax has a significant effect on consumer purchasing power with a significance level of 0.000 which is smaller than = 0.05.
Pengaruh Motivasi dan Komitmen Organisasi terhadap Prestasi Kerja Karyawan Emela Garment Kota Bogor Wahyu Aji Wibowo; Sri Harini; Diah Pranitasari; Meldasari Said; Acai Sudirman
Jurnal Manajemen Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i02.671

Abstract

This study aimed to determine the effect of motivation and organizational commitment on the work performance of Emela Garment employees in Bogor City. The population and sample are 55 daily employees using a sampling technique, namely the saturated sample technique. The results of the data instrument test use validity and reliability, and statement items are valid and reliable. Analysis of research data includes multiple regression analysis, correlation, determination, and significance test simultaneously (F test) and partial (t-test). The results of the study through multiple regression analysis of motivation and organizational commitment variables have a positive and significant effect on employee work performance a. The results of the F test state that motivation and organizational commitment simultaneously ve a positive and significant effect on work performance. While the results of the t-test state that partially the motivational variable has a positive and significant effect on work performance, and organizational commitment has a positive and significant effect on the work performance of Emela Garment employees in Bogor City. Suggestions for companies should manage employee cohesiveness to be able to work as a team, maintain and maintain relationships with employees, and reward employees who take the initiative.
Penentuan Alternatif Strategi Pemasaran dengan Pendekatan Analisis SWOT melalui Faktor Internal dan Faktor Eksternal pada Peningkatan Pendapatan UMKM KUBE (Kelompok Usaha Bersama) Mega Buana di Masa Pandemi Covid - 19 Ayu Feranika; Despita Meisak; Laura Prasasti; Masgo Masgo; Gita Melati
Jurnal Manajemen Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i02.706

Abstract

This study aims to analyze the marketing strategy of Kube Mega Buana UMKM and analyze the application of accounting information systems to increase the income of Kube Mega Buana UMKM during the covid 19 pandemic. This type of research is quantitative and qualitative descriptive with data collection techniques, namely observations, interviews, literature studies, and distributing questionnaires with a total sample of 25 respondents who are members of Kube Mega Buana UMKM for strategy assessment. The results of this study indicate that Kube Mega Buana is in Quadrant I position with values ​​(X = 1.44) and (Y = 1.23) which explains that UMKM Kube Mega Buana has great opportunities and strengths so that they can take advantage of existing opportunities with a value of The highest coordination of S-O strategy was 4.71, with alternative strategies produced, namely innovating pineapple products and packaging forms, maintaining relationships with partners, utilizing digital marketing technology advances in marketing, and maintaining the quality of raw materials.
Peranan Tata Kelola Perusahaan dalam Pencegahan Saji Ulang Laporan Keuangan Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017-2021 Nunuk Novianti
Jurnal Manajemen Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i02.720

Abstract

This study aimed to identify the mechanisms of corporate governance can affect misstatement of financial statements, in particular after the implementation of IFRS in financial accounting standards in Indonesia. Especially in manufacturing companies listed in Indonesia Stock Exchange 2017-2021 period. Sampling technique used in this study aimed is purposive sampling with the number of samples used as many as 70 companies. The variables used in this study is the proportion of the Board of the Independent Commissioner (Commissioner), Ownership Structure Institutional (INTSOWN), structure of ownership (BLOCK), Corporate Audit (AUDIT), Company Size (SIZE) and Leverage (LEV) as independent variables, and restatements (RSTM) as the dependent variable. The analytical method used in this research is the logistic regression models. The results of this study indicate that the independent variable The proportion of Independent Commissioners (KOMISARIS) X1, Company Scale (SIZE) X5 and Leverage (LEV) X6 have a significant effect on the dependent variable Restatement (RSTM). While the independent variables Institutional Ownership Structure (INTSOWN) X2, Share Ownership Structure (BLOCK) X3 and Audit Company (AUDIT) X4 have no significant effect on the dependent variable Restatement (RSTM).
Pengaruh Komite Audit, Kualitas Audit, dan Konservatisme Akuntansi terhadap Tax Avoidance Angela Merici S.T. Tahilia; Sulistyowati Sulistyowati; Said Khaerul Wasif
Jurnal Manajemen Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i02.722

Abstract

This study aims to examine the influence of the Audit Committee, Audit Quality, and Accounting Conservatism on Tax Avoidance in Consumer Goods sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The method used in this study is associative with a form of causal relationship with a quantitative approach. The population used in this study was 75 Consumer Goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The selected samples based on the purposive sampling method were 11 companies. The data used is secondary data. The collected data was analyzed using the Eviews 9 program. Based on the results of processed data, the results of this study show that 1) The Audit Committee has a positive and significant influence on Tax Avoidance 2) Audit Quality has a positive and significant influence on Tax Avoidance, while 3) Accounting Conservatism does not have a significant influence on Tax Avoidance.

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