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INDONESIA
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 2829792X     DOI : https://doi.org/10.55927/jambak.v1i2
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan (JAMBAK) is a scientific journal focused on topics related to Management, Business, accounting and finance. JAMBAK publishes high-quality articles, which have never been published online or offline, and has contributed in theory or implementation to solving management, business, accounting and financial problems. JAMBAK publishes articles twice a year, in May and November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 75 Documents
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Village Fund Management: Identifying Challenges and Strategic Solutions Idrus, Nur Azizah Afifah; Haliah, Haliah; Kusumawati, Andi
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.12438

Abstract

Village fund management become material conversation a number of year lately this. Village fund management cause various problems and challenges. Research this aiming for identify problem or challenge in village fund management and formulating effective solution so that created welfare for public village. This article based on the approach qualitative with analysis studies literature. Focus his research is identify challenge village fund management from various reference related. This article has succeed identify challenge in village fund management and proposals the right solution for effective and efficient management of village funds to realize welfare public village. This article recommend for each other synergy with all related parties for economy prosperous village.
The Effectiveness of using Google Drive in Digitizing Archives in the Accounting and Reporting Sub-Field of the Regional Financial and Asset Management Agency of Bali Province Riadi, Kadek Argian Dwi; Widanti, Ni Putu Tirka; Wiadyani, Ida Ayu Putu Sri
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.12449

Abstract

In the framework of the local government financial reporting process each year to BPK there are several components that are reported in the form of LRA, LO, Balance Sheet, LP SAL and CALK. In addition to these components, the Accounting and Reporting Sub Division also routinely reports periodic APBD realization reports (monthly, quarterly, semester and yearly), prepares annual financial reports, prepares materials for the preparation of Draft Regional Regulations on Accountability for Implementation of the APBD and Draft Governor Regulations on Explanation of APBD Accountability, and carries out other official duties assigned by superiors. The current condition that occurs in the Accounting and Reporting Subdivision is that the filing is not neat and the accumulation of physical archives is due to the archiving is still done manually, on the other hand, limited storage space results in the accumulation of files or documents that almost exceed storage capacity.
Sustainable Business Strategy through Business Model Canvas at PNM ULaMM Customer Grocery Stall Business in Padangsidimpuan Muhammad Arifin Siagian; Acong Dewantoro Marsono
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16402

Abstract

This research is a type of descriptive qualitative research. The objectives of this research include: to describe the application of the Business Model Canvas in the grocery stall business owned by PNM ULaMM Padangsidimpuan customers as a sustainability strategy, to describe the development of competitive strategies carried out by grocery stall business owners of PNM ULaMM Padangsidimpuan customers as a sustainability strategy and to describe turnover increase strategies carried out by grocery stall business owners of PNM ULaMM Padangsidimpuan customers as a sustainability strategy. Based on the results of this study, it is concluded that the application of the Business Model Canvas of the PNM Customer Grocery Stall Business Padangsidimpuan Branch includes: Key Partnerships consist of relationships with distributors, relationships with large wholesalers, relationships with salesmen and relationships with customers.
The Influence of Word of Mouth, Advertising, Discounts, and Perceived Ease of Use on Purchase Decisions through Online Food Platforms Afnan Hanif Nafaro; Alfalisyado Alfalisyado; Wida Purwidianti; Luthfi Zamakhsyari
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16403

Abstract

The purpose of this study is to analyze the effect of word of mouth, advertising, discounts, and perceived ease of use on purchasing decisions through the GoFood service. The subjects of this study are GoFood users, with a total of 112 respondents, and the sample size is determined using Roscoe's theory. The sampling technique used is non-probability sampling with purposive sampling. The data analysis used in this study includes Tests instrument, Classical Assumption Tests, Multiple Linear Regression Tests, and Model Fit Tests. The results of this study indicate that Word of mouth has a positive and significant effect on purchasing decisions, Advertising has a positive and significant effect on purchasing decisions, Discounts have a negative and significant effect on purchasing decisions, and Perceived ease of use does not affect purchasing decisions.
The Quality of Growth: Macroeconomics Causality on Growth in Indonesia Chinta Khusnia; Indah Yuliana; Nihayatu Aslamtis Solekah; Yusuf Falaqi Ahmad; Talia Putri Kamila
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16404

Abstract

This research aims to analyze the impact of inflation, the interest rate (BI rate), and the exchange rate on economic growth in Indonesia from 2016–2023. The data used were obtained from the official websites of the World Bank, the International Monetary Fund, and the Central Statistics Agency, and were analyzed using multiple linear regression with the assistance of Eviews 10 software. The results of the study show that inflation has a significant negative impact on economic growth in Indonesia. Conversely, the BI interest rate and the exchange rate variables do not show a substantial effect on economic growth during the period studied. These findings emphasize the importance of controlling inflation as a primary policy to support sustainable economic growth.
The Impact of Accounting Conservatism in Mediating Auditor Rotation and Audit Quality Zul Kahfi; Andi Nurhasanah; Idayanti Nursyamsi
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16405

Abstract

The research data were gathered from Public Accounting Firms (KAP) in Makassar City that consented to participate. A field research methodology was employed, with primary data collected through questionnaires distributed to 34 respondents. The data were then analyzed using Structural Equation Modeling (SEM) with Smart PLS software. The results indicate that auditor rotation has a positive and statistically significant effect on accounting conservatism. Additionally, the findings reveal that auditor rotation also significantly enhances audit quality, with accounting conservatism acting as a mediator in this relationship. This suggests that accounting conservatism plays a crucial role in strengthening the impact of auditor rotation on audit quality, providing valuable insights for both academic research and practical applications in the auditing profession.
The Role of Internal Control in Risk Management: A Systematic Literature Review Fitria Heny Widyastuti; Yuyun Syafithri; Danti Sagita; Rela Sari
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16406

Abstract

In an increasingly complex and unstable business environment, internal control has become a crucial element in ensuring the effectiveness of risk management and strong corporate governance. This study conducts a Systematic Literature Review (SLR) of 20 peer-reviewed scientific articles published between 2000 and 2025 and indexed by Scopus, aiming to examine the role of internal control in organizational risk management across both financial and non-financial sectors. The findings indicate that the presence of high-quality internal control systems significantly enhances an organization's ability to identify, assess, and mitigate various types of risks including financial risks, legal litigation, stock price crashes, and weaknesses in financial reporting. The literature demonstrates that when internal control systems are well-designed and effectively implemented, they act as a strategic tool rather than merely an administrative mechanism.
Systematic Literature Review the Development of Enterprise Risk Management Mona Nur Adhillah; Mutiara Syalwa; Putri Meilanda; Rela Sari
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16407

Abstract

Enterprise Risk Management (ERM) strengthens governance and organizational resilience amid business uncertainty. The complex, collective decision-making process, influenced by many internal and external factors, demands an ERM approach that is more than just technical or economic. A Systematic Literature Review (SLR) of 25 articles (2016–2025) from Emerald, Taylor & Francis, MDPI, and Google Scholar shows ERM positively influences firm performance and value, especially when integrated with ESG, good governance, and organizational knowledge. The research spans several Asian and European countries, including Malaysia and Indonesia, and covers diverse sectors. ERM effectiveness depends on firm size, ownership, and industry. Today, ERM is seen as a dynamic strategic capability, although implementation challenges remain, particularly for SMEs and family businesses. The study also highlights conceptual trends, methodological diversity, and future research directions.
Inclusive Leadership and Proactive Personality in Fostering Innovative Work Behaviors: The Mediating Role of Creative Self-Efficacy among Employees in the Hotel and Tourism Sector Davit Aditiya Pradana; Fatmah Bagis; Herni Justiana Astuti; Hermin Endratno
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16408

Abstract

The rapid growth of the hospitality sector can contribute significantly to the expansion of the nation's economy, as the industry is highly competitive especially in developing cities Therefore, it is necessary to provide good services and processes. This study explores the influence of inclusive leadership and proactive personality on innovative work behaviors in the hospitality sector, with creative self-efficacy as a mediating variable. Data was collected from 162 hospitality and tourism employees using purposive sampling and questionnaires with a 5-point Likert scale, then analyzed using SEM-PLS. The results show that inclusive leadership, proactive personality, and creative self-efficacy significantly influence innovative work behaviors. The study is limited to the hospitality and tourism sectors. Future research should consider additional variables and a broader sample to gain a deeper understanding of the factors influencing innovative work behaviors.
The Influence of Profitability, Firm Dynamics, and Digital Transformation on Firm Value Hendri Mustaqim; Zuraida Zuraida; Fifi Yusmita
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16409

Abstract

This research aims to analyze both the simultaneous and individual impacts of profitability, firm dynamics, and digital transformation on firm value. A causal research design is utilized in this study. The population consists of mining companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2022. A purposive sampling method was applied, selecting mining companies that met specific criteria, resulting in a total of 200 observations. The study uses secondary data sources, and the analytical method employed is panel data regression. The findings reveal that profitability, firm dynamics, and digital transformation collectively have a significant influence on firm value. Individually, profitability shows a negative relationship with firm value, while firm dynamics exhibit a positive impact.

Page 7 of 8 | Total Record : 75

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