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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 153 Documents
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Financial Resilience and Cash Flow Volatility: Strategies to Improve the Financial Performance of Manufacturing Companies Tabah Rizki; Amirul Bahar
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/v8svaa79

Abstract

This study aims to analyze the effect of financial resilience (FR) and cash flow volatility (CFV) on financial performance, as measured by Return on Assets (ROA), in manufacturing companies in Indonesia during the period 2020–2024. The study uses a descriptive quantitative approach with secondary data from 200 observations of financial statements. The analysis was conducted using multiple regression to test the partial and simultaneous effects of FR and CFV on ROA. The results show that financial resilience has a positive and significant effect on financial performance, while cash flow volatility has a negative and significant effect. Simultaneously, FR and CFV were proven to have a significant effect on ROA, emphasizing the importance of integrated management of financial resilience and cash flow stability. These findings provide an understanding that companies that are able to maintain financial resilience while stabilizing cash flow not only increase profitability but are also able to minimize liquidity risk, reduce revenue uncertainty, and reduce potential conflicts of interest between managers and shareholders, resulting in more sustainable financial performance.
Sinergi Work-Life Balace dan Sistem Kompensasi dalam Meningkatkan Kepuasan Kerja: Perspektif Manajemen SDM Khailanada Dien Arifin; Diah Ayu Anis Wulandari; Afrina Alya Faradilla; Rafika Meilia Sari
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/2xxs9217

Abstract

This study anims to analyze the role of human resource management (HRM) strategies in enhancing job satisfaction through the synergy between WLB and compensation systems. This study employs a qualitative approach using library research and a qualitative desriptive design. Data collection was conducted through the documentation method by reviewing various relevant and credible scientific literature, including national and international journal, reference books, and academic publications aligned with the research topic. The research model employed was conceptual analysis, while data analysis was conducted through the stages of data reduction, systematic data presentation, and interpretive conclusion-drawing. The research findings indicate that job satisfaction is signifixantly influenced by the integration of non-financial aspects specifically (WLB) and financial aspects specifically the compensation system. The implementation of effective HRM strategies, such as fair and trasparent compensation, work flexibility, and a supprotive organizational culture, canehance employee well-being, motivation, and loyalty. Furthermore, job satisfaction serves as a key variable that strengthens the relationship between HRM strategies and improved employee performance. Thus, the synergy between HRM strategies and improved employee performance. Thus, the synergy between WLB and compensation is a critical factor in creating a productive and sustainable.
Determinan Nilai Perusahaan di Sektor Kesehatan: Peran Moderasi Kebijakan Dividen pada Perusahaan Tercatat BEI (2020–2024) Nanda Suryadi; Yayu Kusdiana; Arie Yunelly; Sulaiman Musa
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/a12n3e08

Abstract

This study is motivated by the observed decline in average share prices among healthcare sector companies listed on the Indonesia Stock Exchange between 2020 and 2024, indicating an overall weakening of firm value. The research aims to examine and analyze the extent to which profitability, firm size, leverage, and insider ownership influence firm value, with dividend policy serving as a moderating variable. A quantitative approach is employed, grounded in Signaling Theory and Agency Theory. The sample was selected using purposive sampling, resulting in eight healthcare sector companies and a total of 40 observation units. Data were sourced from the companies' annual financial reports and analyzed using panel data regression with the Fixed Effect Model (FEM) approach, utilizing EViews software. The findings reveal that profitability has a positive and significant effect on firm value, whereas firm size and leverage do not show a significant influence. Conversely, insider ownership is found to have a negative effect on firm value. While dividend policy does not moderate the relationships between profitability, firm size, or leverage and firm value, it is shown to strengthen the influence of insider ownership on firm value. An Adjusted R-Squared coefficient of 87.9% indicates that the developed model possesses high explanatory power regarding the variation in firm value.
Analisis Penerapan Metode Penyajian Laporan Keuangan Berdasarkan ISAK 335 pada Tiga Entitas Nirlaba Yayasan di Kabupaten Tanah Datar Intan Salsabilla; Diva Avivah; Yona Amelia Agustin; Dhilsy Faisya Azzahra; Muchlas Hamdani; Sri Adella Fitri
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/rv0adm29

Abstract

As a primary instrument for non-profit organizations, financial statements play an important role in realizing transparency towards stakeholders. ISAK 335 is the latest regulation replacing ISAK 35 and PSAK 45, serving as a guideline for the presentation of financial statements of non-profit entities in Indonesia. This study aims to examine the conformity of financial recording practices applied by three non-profit entities in Tanah Datar Regency, namely Aisyiyah Orphanage of Batusangkar Branch, Muhammadiyah Orphanage of Lima Kaum Branch, and Al-Ikhlas Dharma Wanita Foundation at Al-Ikhlas Private Madrasah Ibtidaiyah Batusangkar, based on the ISAK 335 standard. This study employs a descriptive qualitative method with a case study approach. Data collection was carried out through direct observation at each institution and semi-structured in-depth interviews addressed to treasurers and administrative staff directly responsible for financial management in the three entities. Data analysis refers to the interactive model of Miles and Huberman through three stages: data reduction by summarizing, selecting, and simplifying raw data into verbatim transcripts accompanied by coding; data presentation in the form of comparative matrices and systematic narrative descriptions; and conclusion drawing verified through member checking and data source triangulation. The findings indicate that the three entities have not adequately conducted financial recording in accordance with the ISAK 335 standard. Their recording practices remain simple and limited to cash receipts and disbursements, without presenting a Statement of Financial Position, Statement of Changes in Net Assets, Statement of Comprehensive Income, Statement of Cash Flows, nor Notes to the Financial Statements. This condition is caused by limitations in human resources with accounting competencies, a lack of financial training, and the management’s low awareness of accounting recording regulations.
Prediksi Harga Saham PT Bank Danamon Indonesia Tbk (BDMN) Menggunakan Metode Autoregressive Integrated Moving Average (ARIMA) Nurul Aini; Dwi Solehah; Lidwina Ritan; Tiara Ilham
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/dts0pz17

Abstract

This study aims to predict the daily closing price of BDMN shares (PT Bank Danamon Indonesia Tbk) using the Autoregressive Integrated Moving Average (ARIMA) model. The dataset consists of 789 daily observations from January 2023 to May 2026, sourced from Investing.com and Yahoo Finance. Fundamentally, BDMN demonstrates a sound condition: Net Interest Margin (NIM) is maintained above 8%, Non-Performing Loan (NPL) is below 3%, Return on Equity (ROE) ranges between 10–14%, and Capital Adequacy Ratio (CAR) stands at 27.5%, well above the 8% minimum threshold, under majority ownership of MUFG Bank. Analysis was conducted using RStudio with the forecast and tseries packages. ARIMA(3,1,2) was selected as the best model with AIC = 8,467.68. Accuracy metrics are: RMSE = 51.66, MAE = 28.74, and MAPE = 1.04%, classified as highly accurate (well below the 10% threshold). The Ljung-Box test confirms residuals exhibit white noise behavior (p-value = 0.3075). The 20-period forecast places BDMN stock prices in the range of Rp 4,100–4,280.
Systematic Literature Review Keberlanjutan Implementasi Green Investment Perbankan Di Indonesia Dengan Pendekatan Bibliometrik Berbasis Prisma Andrea Chandra; Febriyanti G. Hunga; Ade Try Pratama; Sesilia Wilgis Klau; Rolland Epafras Fanggidae; Yonas Ferdinand Riwu
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/a4njy759

Abstract

The banking sector plays a strategic role in supporting sustainable development through green investment. However, research on the sustainability of green investment implementation in Indonesia’s banking sector remains limited. This study aims to analyze research developments from 2019 to 2025 by identifying research themes, topic interrelationships, and the challenges and opportunities associated with implementation. This study employs a Systematic Literature Review method with a bibliometric approach based on PRISMA. Articles were obtained from Google Scholar and selected from SINTA accredited journals and relevant Q1–Q4 international journals. The findings indicate that research on green investment in Indonesia’s banking sector remains limited and has not specifically focused on sustainability issues. Major challenges include emphasis on short-term investment returns, regulatory inconsistencies, greenwashing risks, limited human resource capacity, and low investor confidence. Nevertheless, opportunities for sustainable implementation are supported by green accounting, banking digitalization, green sukuk development, and integration with the blue economy concept. This study is expected to provide a reference for future research, policy development, and academic discussion in promoting sustainable green investment in Indonesia’s banking sector.
Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur (Subsektor Kimia) Yang Terdaftar Di BEI Tahun 2019-2023 Jonnedi Jonnedi; Muhammad Yusuf; Menhard Menhard; Giri Suseno
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/8j950p14

Abstract

The purpose of this study is to determine the effect of deferred tax burden and tax planning on earnings management in manufacturing companies (chemical sector) listed on the Indonesia Stock Exchange in 2019-2023. The research method used in this study is a quantitative method. The type of data used is secondary data. The population in this study amounted to 11 companies. Based on the predetermined criteria using purposive sampling technique, 9 companies were obtained. The analysis techniques used are descriptive statistical analysis, multiple linear regression analysis, classical assumption test and hypothesis test, then processed using the SPSS 2023 application. The results of this study indicate that partially deferred tax burden affects earnings management and tax planning affects earnings management. Simultaneously deferred tax burden and tax planning affect earnings management.
Pengaruh Transformasi Digitalisasi Akuntansi dan Literasi Keuangan terhadap Kinerja Keuangan UMKM di Kabupaten Jember Helinda Kiki Octaviana; Gardina Aulin Nuha; Ibna Kamelia Fiel Afroh
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/v3ddgk22

Abstract

This study aims to determine the effect of accounting digital transformation and financial literacy on the financial performance of MSMEs in Jember Regency by 2025. MSMEs were selected because they play a crucial role as the main foundation of the national economy, including Jember Regency. However, accounting digital transformation and financial literacy are factors suspected of improving MSME financial performance. This study used a quantitative approach with a survey method through the distribution of questionnaires to 111 MSMEs in Jember Regency. The data analysis technique used was multiple linear regression, involving control variables consisting of education level, gender, length of business, and type of business. The results showed that accounting digital transformation had a positive and significant effect on MSME financial performance. Financial literacy was also shown to have a positive and significant effect on MSME financial performance. Furthermore, accounting digital transformation and financial literacy simultaneously had a significant effect on MSME financial performance, while the control variables showed no significant effect. The results of this study illustrate that improving MSME financial performance can be supported through the use of digital technology balanced with sound financial management skills    
Bertahan di Era Distraksi AI:  Citra Merek, Sistem Informasi dan Implementasi 5W+1H dalam Membangun Dominasi Brand Top of Mind di Toko Merdeka Stationary rusyaidi thahery; Yasin Yasin
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/nqt92a19

Abstract

This study aims to determine consumer responses regarding the topic "Surviving the Era of AI Distraction: Implementing Brand Image, Information Systems, and the 5W+1H Framework to Build Top-of-Mind Brand Dominance at Merdeka Stationary." The study employs descriptive statistics, correlation analysis, and multiple linear regression, utilizing a conditional research design. The study population consists of the owner of Merdeka Stationary and a sample of 100 consumers, based on the store's average monthly customer volume. From the owner's perspective, descriptive statistical analysis reveals that all variables are highly influential; however, correlation analysis indicates that only the Brand Image variable shows a significant relationship, while the Information System variable does not. Meanwhile, multiple linear regression analysis shows that the Brand Image, Information System, and 5W+1H Implementation variables all exert a significant influence.
Redesain Proses Verifikasi Dokumen Pembayaran Dalam Transisi Digital SIG Mohammad Khoirul Huda; Bambang Tutuko; Gatot Kustyadji
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/4r7z2965

Abstract

This study examines the redesign of payment document verification processes during the 2021–2025 digital transition period at SIG. The study is motivated by the fact that digitalization in financial administration does not merely replace paper documents with electronic files, but also changes approval flows, evidence standards, archival mechanisms, and internal control points. This research applies a descriptive qualitative method with a single case study approach. Data were collected through semi-structured interviews concerning process developments during 2021–2025 and document analysis. The 2019 payment verification procedure was used as a pre-period baseline, while the 2026 procedure was used only as post-period documentary confirmation of the process configurations identified from the interviews. The data were analyzed through thematic coding, process mapping, and source triangulation. The findings show that the transformation resulted in four process configurations: paperless processes based on scanned original evidence, structured paperless processes supported by SAP/e-invoice/e-sign/e-meterai, hybrid processes using system submission and hardcopy matching, and manual processes retained for transaction evidence that cannot yet be standardized digitally. The study finds that process redesign is shaped by evidence controllability, system readiness, legal validity, and risk control needs. The contribution of this study is to provide an empirical reading of digital transformation as a differentiated process redesign, rather than a uniform migration from manual documents to digital systems.

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