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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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The Effect of CSR Disclosure and Public Ownership on Financial Performance of Plantation Companies Listed on Indonesia Stock Exchange (2020-2023) Situmorang, Intan Dewita; Purba, Dimita H.P; Simanjuntak, Rimky Mandala Putra; Napitupulu, Merry Anna
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.v4i1.16410

Abstract

This research investigates how corporate social responsibility initiatives and public ownership structures influence financial outcomes among plantation firms listed on Indonesia's Stock Exchange during 2020-2023. The study examines the relationship between these two independent factors and company financial performance metrics as the dependent variable. From a total population of 36 plantation companies listed on the IDX, researchers employed purposive sampling techniques to identify 11 firms meeting specific inclusion criteria. The analytical approach utilized classical assumption testing methodology to evaluate the data.Findings reveal that while corporate social responsibility demonstrates a positive relationship with financial performance, this correlation lacks statistical significance. Conversely, public share ownership exhibits both a positive and statistically significant impact on financial outcomes.
The Effect of Performance Measurement System, Reward, Accounting Information System, and Leadership Style on Managerial Performance Manullang, Anggi Chelcelia; Sagala, Lamria; Mesakh, Januardi
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.v4i1.16411

Abstract

This research investigates the potential significant effects of performance measurement system, reward, accounting information system, and leadership style on managerial performance at PT Supra Matra Abadi Aek Nabara. The methodology employed included field research utilizing questionnaires distributed to company employees, complemented by literature review techniques. Individual variable analysis revealed several key findings. The Performance Measurement System (X1) demonstrated a significant impact on managerial performance (Y) as evidenced by the t significance value of 0.006, falling below the 0.05 threshold. Conversely, the Reward variable (X2) showed no substantial influence on managerial performance (Y), with a t significance value of 0.673 exceeding the 0.05 criterion. The accounting information system variable (X3) exhibited a significant effect on managerial performance (Y), supported by a t significance value of 0.027, below the 0.05 benchmark.
Strategy to Strengthen Unumart's Performance through the Role of Digital Payment Optimization in the First Quarter of 2025 Faiqoh, Dina Nadiyah; Putri, Sastya; Kurniawan, Denny; Setyowati, Reni Diah; Sivi, Nuari Anisa
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.v4i1.16412

Abstract

Digital transformation emphasizes digitalization as a strategy for enhancing efficiency and competitiveness. The shift to tech-based payment systems, like QR Codes and e-wallets, simplifies transactions, boosting operational efficiency and potential sales for businesses. This study aims to empirically test the effect of Digital Payments (QRIS) on UNU Mart Performance (Sales). This study is a causal research with quantitative methods. The examples obtained through purposive sampling techniques, from 90 data only 70 can be processed during the first 3 months of 2025, using primary data from the UNU Mart cashier application. In this study, SPSS statistical software version 24 was used. The results of the study showed that the variables taken, namely QRIS on Sales, were proven to have a positive and significant effect. In addition, seen from the multiple correlation, more than 50% of QRIS variables affect Sales.
Traditional vs. Modern Human Resource Management: Typology, Transformation, and Industry 4.0 Implications Sari, Meutia Dwi Novita; Nisva, Raisa Ullya; Maulana, M. Rizki
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.v4i1.16413

Abstract

For more than three decades, human resource management (HRM) has evolved from an administrative function geared toward payroll, compliance, and record keeping into a strategic, evidence-based capability that shapes organizational performance and long-term competitiveness. This paper examines the differences between traditional and modern HRM, the field’s development, and transformation mechanisms in the Digital/Industry 4.0 era. This study adopts a qualitative, descriptive approach. Core concepts include HRM logics, e-HRM/HRIS and people analytics, and Industry 4.0. We propose a four-dimension typology (value logic, operating model, data/technology, metrics/decision rights) and a staged pathway (digitalization → standardization → analytics → strategic partnering). Enablers are data governance, analytics capability, and HR–business partnership; a key risk is technology without process redesign. Implications guide organizations and policymakers on sequencing, ethics, and outcome-based metrics.
An Analysis of Fraud Hexagon and its Influence on Fraudulent Financial Reporting of Construction Companies in Indonesia Andira, Syifani; Islahuddin, Islahuddin
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.v4i1.16414

Abstract

This study aims to analyze the influence of the elements within the Fraud Hexagon theory on fraudulent financial report in construction companies. The Fraud Hexagon is an expansion of previous fraud theories and consists of six key dimensions: pressure, opportunity, rationalization, capability, arrogance, and collusion. This research adopts a quantitative approach using multiple linear regression analysis. The variables used as proxies for the Fraud Hexagon elements include asset growth, monitoring effectiveness, audit opinion, board of director changes, CEO duality, and political connections. Data were obtained from annual reports of IDX-listed construction companies during the period of 2019-2023. The results show that several elements of the Fraud Hexagon have a significant effect on financial statement fraud, particularly within the construction industry, which is characterized by operational complexity and vulnerability to manipulation.

Page 8 of 8 | Total Record : 75

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