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Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Published by Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau
ISSN : 27157083     EISSN : 29622042     DOI : 10.56870
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Ambitek journals publish the results of qualitative and quantitative research in the fields of: Accounting Science - Financial Accounting - Management Accounting - Tax and Taxation - Banking Accounting - Government Accounting - Small Business and MSME Accounting - Auditing and Auditing - Cost Accounting - Accounting Information Systems - Financial Management - Marketing Management - HR Management - Sharia Finance - Sharia Economics - Islamic Accounting - Finance - Business - Technology.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 13 Documents
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Search results for , issue "Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025" : 13 Documents clear
Pengaruh Pengetahuan Keuangan, Sikap Keuangan dan Kepribadian Terhadap Perilaku Manajemen Keuangan pada Pelaku UMKM di Kabupaten Tanah Laut Wardani, Desi; Sur, Widya Astuti Alam; Amelia, Noor; Rininda, Bella Puspita
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/07xp6j60

Abstract

This study aims to identify the impact of financial knowledge, attitude, and personality on financial management behaviour among SMEs, particularly in the culinary sector of Tanah Laut Regency. This research has novelty in integrating personality as a factor influencing the financial management behaviour of MSME actors, in addition to economic knowledge and financial attitudes that have been extensively studied previously. The population includes 2,055 SMEs in Tanah Laut Regency, with a sample size of 95 respondents. A quantitative approach is used in this research, with data collected through questionnaires. Data analysis involves descriptive statistics, data quality tests, classical assumption tests, and multiple linear regression to test the hypotheses. The research results show that financial knowledge does not affect financial management behaviour, nor does financial attitude have a significant impact. However, personality has been proven to influence how someone manages their finances. The results show that financial knowledge, financial attitudes, and personality contribute to variations in financial management behaviour but are primarily influenced by factors outside the scope of this study.
Digitalisasi Keuangan UMKM Solusi Modern dan Efisien dengan Zahir Accounting Rahmawati, Ningtyas; Fattah, Tino Kemal; Salman, Putriana; Pebriadi, Muhammad Syahid
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/gd0cc259

Abstract

This research evaluates the implementation of Zahir Accounting as a digital financial management solution for UMKM Nazwa Sasirangan in Banjarmasin. The study aims to enhance operational efficiency and financial accuracy through the use of Zahir Accounting. The research employs a descriptive qualitative method, including data collection from financial records, observation, and structured interviews with key stakeholders. The analysis focuses on the financial performance of UMKM, examining aspects such as total assets, equity, revenue, cost of goods sold, operating expenses, and net income. Results indicate that Zahir Accounting significantly improves the accuracy of financial records and the transparency of financial reporting. The total assets of the UMKM reached Rp 93,163,833, with equity amounting to Rp 84,151,378. Despite recording a net loss of Rp 1,676,000 due to high cost of goods sold and operating expenses, the UMKM maintained a positive net cash flow from operating activities of Rp 14,129,000. The implementation of Zahir Accounting also reduced errors in transaction recording and facilitated more precise financial analysis. This research confirms previous findings that digital financial management tools can enhance the competitiveness and operational efficiency of UMKM. The study concludes that while the UMKM faces challenges in cost management, the adoption of Zahir Accounting provides significant benefits in terms of financial accuracy and strategic decision-making. Recommendations for future improvements include continuous training for staff, periodic evaluation of pricing strategies, and regular audits of operational costs. Overall, digitalization through Zahir Accounting is proven to be an effective modern solution for addressing financial management challenges in UMKM
Analisis Faktor Yang Mempengaruhi Perilaku Perencanaan Investasi: Peran Kontrol Diri Sebagai Variabel Moderasi Sapitri, Rahma Dani; Nesneri, Yessi; dani sapitri, rahma
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/frm2mt66

Abstract

Investment planning behavior essentially involves the act of allocating a certain amount of funds in the present with the expectation of gaining profits in the future. This study aims to examine the influence of financial knowledge, financial experience, financial attitudes, and financial skills on investment planning behavior, with self-control as a moderating variable, among students of the Faculty of Economics and Social Sciences at UIN Suska Riau. The study sample consists of 265 respondents, and the data was analyzed using SEM-PLS 4.0. The results indicate that financial attitudes, financial skills, and self-control have a positive and significant influence on investment planning behavior. In contrast, financial knowledge and financial experience do not have a positive and significant effect on investment planning behavior. Furthermore, self-control cannot moderate the influence of financial knowledge, financial experience, financial attitudes, and financial skills on investment planning behavior. The influence of financial knowledge, financial experience, financial attitudes, and financial skills on investment planning behavior among students of the Faculty of Economics and Social Sciences at UIN Suska Riau is 63.6%, with the remaining 36.7% influenced by additional variables not studied.
Determinan Konservatisme Akuntansi pada Perusahaan Terindeks LQ45 Apriana, Dina; Risal, Risal; Sartono, Sartono; Widyastuti, Reni Dwi; Wulandari, Renny
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/qxk9g365

Abstract

This study aims to explore how independent commissioners, leverage, audit committee meeting frequency, financial distress, and firm size influence accounting conservatism. The research population consists of companies listed in the LQ45 index, with a sample of 23 firms selected through purposive sampling. The data were processed and analyzed using multiple linear regression techniques. The findings reveal that, on a partial basis, independent commissioners have a significant negative impact on accounting conservatism, while firm size shows a significant positive effect. In contrast, leverage, the frequency of audit committee meetings, and financial distress do not have a statistically significant influence on the level of accounting conservatism.
Analisis Manajemen Risiko Pada PT Bank Negara Indonesia Tbk Rahma; Rahmadani, Rahmadani
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ts1eq329

Abstract

The aim of this research is to find out and analyze how risk management is carried out at PT Bank Negara Indonesia which is listed in the banking sector on the Indonesia Stock Exchange (BEI) in 2022. Methodology This research is qualitative and descriptive. The results of the analysis show that the management of a company can be influenced by risk management. Where risk management is directly proportional to company performance. Risk management has been successfully implemented by the banking industry, especially PT Bank Negara Indonesia, Tbk. The banking sector, namely BNI, has implemented standardized risk management. Proven based on report data in 2022, PT. Bank Negara Indonesia, Tbk has implemented both national and international risk management standards. BNI's implementation of risk management is known as 4 pillars.
The Impact of Good Governance Implementation, Competency of Village Apparatus, and Internal Control Systems on Village Fund Management with the Utilization of Information Technology as a Moderating Variable Ningsih, Wulan Sekar; Taufik, Taufeni; Nurulita, Suci
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ak6pk184

Abstract

Abstract This study aims to analyze the effect of the implementation of good governance, village apparatus competence, and internal control systems on village fund management, with the use of information technology as a moderating variable. This study is a quantitative study. The population in this study were all villages in the Rakit Kulim, Lubuk Batu Jaya, and Kuala Cenaku sub-districts totaling 38 villages. The sample used in this study was a saturated sample with a total of 152 respondents. The type of data used in this study was primary data and data collection techniques using questionnaires. The analysis method used was the Structural Equation Model using the Smart PLS program. The results of the study indicate that the implementation of good governance, village apparatus competence, and internal control systems partially affect the management of village funds. The use of technology does not moderate the implementation of good governance, village apparatus competence, on the management of village funds. The use of information technology moderates the internal control system on the management of village funds. This study has contributed to improving the management of village funds in the Rakit Kulim, Lubuk Batu Jaya and Kuala Cenaku sub-districts of Indragiri Hulu Regency
PENGARUH GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Handayani, Sri; Riftama Chaerudin, Friska
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/k6zvah79

Abstract

This study aims to determine the effect of good corporate governance, intellectual capital and capital structure on financial performance in restaurant, hotel and tourism sub-sector companies for the period 2021-2023. This study is a quantitative study using a causal descriptive method. The sampling method used is the purposive sampling method with a population of 156 restaurant, hotel and tourism sub-sector companies. While the sample is 102 data. Secondary data was obtained through financial reports and annual reports available on the official website of the Indonesia Stock Exchange for the relevant period. Multiple regression analysis was used to analyze the data. The research findings show that: Intellectual capital has a positive effect on financial performance, GCG and capital structure do not affect financial performance. The results of this study provide a positive contribution to the company, where the success of a company is determined by the resources and capabilities it has so that it is able to convert these resources into economic benefits. This study also provides a theoretical contribution that is relevant to resource-based theory, where companies can achieve competitive advantage by relying on the resources they have.
Faktor-Faktor Yang Memengaruhi Persistensi Laba Dengan Book Tax Difference Sebagai Variabel Moderasi Safelia, Nela; Tiswiyanti, Wiwik; Rachmawati, Devy
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/4zcz1e96

Abstract

This study examines how operating cash flow, liquidity and company size influence the persistence of profits analyzed for mining companies listed on the Indonesia Stock Exchange during 2021 to 2023, by considering the book tax difference with the position of the moderating variable. The quality of earnings is determined not only by the amount of high or low profits, but also by the stability of these profits over a certain period of time. Shareholders' expectations of sustainable profits are based on their ability to provide a more reliable estimate of profit performance in the next period. The purposive sampling method was used to obtain a sample of 32 entities. Secondary data is used as study material, and collection is carried out through documentation. Eviews 12 is software that functions to carry out analysis of existing data. These findings show that operating cash flow and liquidity do not contribute to earnings persistence, while company size shows a positive and significant influence on earnings persistence. Book tax difference is proven to be only relevant as a moderating variable in the relationship between company size and profit persistence, while in the relationship between operating cash flow and liquidity, book tax difference does not play a role in the moderator position.
Pengaruh Kecerdasan Spiritual Dan Gaya Hidup Hedonisme Terhadap Manajemen Keuangan Pribadi Gen Z Febrianti, putri regina; Sudirman, Iman Fauzi; Mubarok, Diki; regina, putri
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ehw9ch85

Abstract

This study analyzes the impact of spiritual intelligence and hedonistic lifestyle on personal financial management in generation Z. This research aims to investigate the extent to which these two factors influence the financial management of the younger generation. Quantitative methods were applied in this study by involving 100 generation Z participants in the Tasikmalaya area who were selected through survey techniques. Data collection was carried out digitally using a Google Form questionnaire that utilized a Likert Scale of 1-5 to measure each indicator. Data analysis using SPSS 24 includes three main stages: instrument testing, classical assumption testing, and hypothesis verification. The research findings reveal that spiritual intelligence has a significant positive effect on financial management, while a hedonistic lifestyle tends to have a negative impact on personal financial management. These results are expected to provide valuable contributions in understanding the dynamics of financial management among generation Z, especially related to the role of spiritual aspects and consumptive lifestyles.
Analisis Pengaruh Debt to Equity Ratio, Return On Equity, dan Total Asset Turnover Terhadap Price to Book Value (Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2017-2024) Syarif, Devyanthi; Sajekti, Tjipto; salsabila, kaylla
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/hdt87p15

Abstract

This study aims to analyze the influence of Debt to Equity Ratio (DER), Return on Equity (ROE), and Total Asset Turnover (TATO) on Price to Book Value (PBV) in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2017–2024 period. The urgency of this research stems from growing global economic uncertainty and domestic financial market volatility, which have significantly impacted the valuation of the banking sector in Indonesia. The recent decline in PBV among  major banks highlights the need to reassess which financial indicators are most influential in shaping investor perceptions. This research employs a quantitative approach using multiple linear regression analysis and classical assumption testing. Secondary data were obtained from audited annual financial reports, and analysis was conducted using SPSS version 26. The results show that ROE has a positive and significant effect on PBV, indicating that profitability plays a key role in enhancing firm valuation. Conversely, DER and TATO do not have a statistically significant impact on PBV. Simultaneously, DER, ROE, and TATO collectively do not significantly affect PBV at the 5% level, although ROE remains the most dominant factor. These findings suggest that in the banking sector, market valuation is more responsive to profitability metrics than to capital structure or asset efficiency. Therefore, banks are advised to focus on improving ROE as a strategic financial objective to increase firm value and attract investors in a competitive capital market environment.

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