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Mandiri: Jurnal Akuntansi dan Keuangan
Published by Lembaga Riset Ilmiah
ISSN : -     EISSN : 28299329     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Mandiri : Jurnal Akuntansi dan Keuangan is a journal that publishes research articles in the fields of Accounting and Finance. Articles published in Mandiri have gone through a peer-reviewed process, to maintain the best quality articles in scientific development in the field of Accounting and Finance. Mandiri : Jurnal Akuntansi dan Keuangan accepts manuscripts in research fields that include scientific fields: Financial Accounting, Government Accounting, Sharia Accounting, Sharia Banking, Audit, Accounting system, and Tax Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 97 Documents
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Pengaruh Lifestyle dan Literasi Keuangan terhadap Perilaku Konsumtif dengan Fear of Missing Out sebagai Pemoderasi: Studi pada Mahasiswa STIE STEKOM Kartasura Andrizal Andrizal; Vivi Kumalasari Subroto; Siti Kholifah
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Juni 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i2.1743

Abstract

Riset ini dirancang untuk membedah dampak gaya hidup dan literasi keuangan terhadap perilaku konsumtif pada mahasiswa STIE STEKOM Kartasura, dengan menempatkan Fear of Missing Out (FoMO) sebagai variabel moderasi. Menggunakan metode kuantitatif berbasis survei kuesioner, sampel penelitian mencakup 89 mahasiswa yang dijaring lewat teknik purposive sampling dari total populasi sebanyak 846 orang. Data yang terkumpul dianalisis menggunakan regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil uji statistik membuktikan bahwa perilaku konsumtif dipengaruhi secara positif dan signifikan oleh gaya hidup ( ; ) maupun literasi keuangan ( ; ). Selain itu, FoMO terkonfirmasi valid memoderasi dampak gaya hidup ( ; ) serta literasi keuangan ( ; ) terhadap tindakan konsumtif tersebut. Secara teoritis, studi ini memberikan kontribusi ilmiah dengan menunjukkan bahwa tekanan psikologis di dunia digital seperti FoMO dapat mendegradasi peran literasi keuangan dalam mengontrol sifat konsumtif. Secara praktis, studi ini merekomendasikan adanya program intervensi ganda yang mengombinasikan pendidikan keuangan dan pengelolaan kesehatan mental bagi mahasiswa di era digital.   This research was designed to examine the impact of lifestyle and financial literacy on consumer behavior among STIE STEKOM Kartasura students, by placing Fear of Missing Out (FoMO) as a moderating variable. Using a quantitative method based on a questionnaire survey, the research sample included 89 students recruited through purposive sampling techniques from a total population of 846 people. The collected data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results of statistical tests proved that consumer behavior was positively and significantly influenced by lifestyle (t=5.835; "sig"=0.000) and financial literacy (t=6.568; "sig"=0.000). In addition, FoMO was confirmed to be valid in moderating the impact of lifestyle (t=4.109; "sig"=0.000) and financial literacy (t=2.409; "sig"=0.018) on these consumer actions. Theoretically, this study makes a scientific contribution by demonstrating that psychological stress in the digital world, such as FoMO, can undermine the role of financial literacy in controlling consumer behavior. Practically, this study recommends a dual intervention program combining financial education and mental health management for students in the digital age.  
Transformasi Tata Kelola Pemerintahan melalui Kerja Sama Daerah: Studi pada Pemerintah Kota Yogyakarta Eko Sutanti; Miswanto Miswanto; Frasto Biyanto
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Juni 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i2.1794

Abstract

Penelitian ini menganalisis transformasi tata kelola pemerintahan di Kota Yogyakarta periode 2016–2025 melalui perspektif collaborative governance dan network governance. Berbeda dengan penelitian sebelumnya yang berfokus pada implementasi kerja sama daerah pada sektor tertentu, studi ini memanfaatkan data longitudinal kerja sama daerah untuk menelusuri dinamika transformasi tata kelola pemerintahan. Penelitian menggunakan pendekatan kuantitatif deskriptif yang dipadukan dengan governance analysis. Analisis dilakukan berdasarkan empat indikator, yaitu intensitas kerja sama, dominasi Perjanjian Kerja Sama (PKS), keragaman bidang urusan pemerintahan, dan perluasan jejaring kemitraan multipihak. Data diperoleh dari basis data kerja sama daerah, dokumen kerja sama, laporan monitoring dan evaluasi, serta dokumen perencanaan pembangunan daerah Pemerintah Kota Yogyakarta. Hasil penelitian menunjukkan bahwa kerja sama daerah telah bergeser dari instrumen administratif menjadi instrumen strategis tata kelola pemerintahan. Dominasi PKS menunjukkan orientasi implementasi yang semakin kuat, sedangkan meningkatnya keterlibatan pemerintah, perguruan tinggi, dunia usaha, dan masyarakat mencerminkan perluasan jejaring kolaboratif. Penelitian ini menegaskan bahwa perkembangan kerja sama daerah dapat menjadi indikator transformasi tata kelola pemerintahan serta memberikan masukan bagi pemerintah daerah dalam merancang kebijakan kerja sama yang lebih kolaboratif guna memperkuat kapasitas kelembagaan dan kualitas pelayanan publik.   This study examines the transformation of local governance in Yogyakarta City during 2016–2025 through the perspectives of collaborative governance and network governance. Unlike previous studies focusing on the implementation of regional cooperation in specific sectors, this research employs longitudinal regional cooperation data to analyze governance transformation. A descriptive quantitative approach combined with governance analysis was applied using four indicators: cooperation intensity, the predominance of Cooperation Agreements (Perjanjian Kerja Sama/PKS), diversity of governmental affairs, and expansion of multi-stakeholder partnership networks. Data were collected from regional cooperation databases, cooperation documents, monitoring and evaluation reports, and regional development planning documents. The findings reveal that regional cooperation has evolved from an administrative mechanism into a strategic governance instrument. The predominance of PKS reflects a stronger implementation-oriented approach, while increasing participation by government agencies, universities, the private sector, and civil society indicates broader collaborative networks. The study demonstrates that the evolution of regional cooperation can serve as an indicator of governance transformation. These findings contribute to the literature on collaborative and network governance while providing practical guidance for local governments to design more collaborative regional cooperation policies that strengthen institutional capacity and improve public service delivery.  
From Reporting to Strategic Analytics: AFrom Reporting To Strategic Analytics: A Systematic Literature Review Of Digital Transformation In Management Accounting Systematic Literature Review of Digital Transformation in Management Accounting Hendarsyah Aditya Saptari; Muhammad Rizalun Nashoha; Mita Puspita Sari; Anita Dwiyanthi
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Juni 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i2.1821

Abstract

Digital transformation is reshaping management accounting, yet existing reviews commonly examine digitalization, business intelligence, accounting technologies, or professional change as separate streams. They therefore provide limited explanation of how technological infrastructure, management control, information trust, professional roles, and analytical competence jointly enable the transition from retrospective reporting to strategic analytics. A systematic literature review (SLR) was selected because the evidence is interdisciplinary, conceptually heterogeneous, and methodologically dispersed, requiring a transparent synthesis rather than an additional single-context empirical study. Following PRISMA 2020, this study identified, screened, quality-assessed, coded, and synthesised 45 peer-reviewed Scopus-indexed articles published between 2018 and 2026. The analysis combines descriptive mapping with deductive-inductive thematic synthesis. Five interconnected themes emerged: the transition from reporting to forward-looking analytics; the transformation of management accountants into strategic interpreters and business partners; the layered adoption of ERP, cloud systems, business intelligence, artificial intelligence, and automation; the importance of decision quality, information trust, and explainability; and the development of digital, analytical, and communication competencies. The study’s novelty lies in an integrated Digital Management Accounting Transformation Framework that links three mutually dependent dimensions: digital information infrastructure, analytics-enabled control and decision processes, and professional interpretive capability. Theoretically, the framework extends digital management accounting literature beyond technology-adoption explanations by conceptualising transformation as a socio-technical reconfiguration of information, control, and professional judgement. Practically, it indicates that organisations, professional bodies, and policymakers should combine technology investment with data governance, competency development, cross-functional collaboration, and mechanisms for validating algorithmic outputs.  
Peran Green Trust Sebagai Variabel Mediasi Dalam Pengaruh Green Product, Green Perceived Quality, Dan Brand Image Terhadap Customer Loyalty Stiven Widjaja; Ummu Habibah Siregar; Ismi Novitasari Sinaga; Margareth Fransisca Sinaga; Intan Kemala Sari Ns
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Juni 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i2.2042

Abstract

Penelitian ini bertujuan menganalisis peran green trust sebagai variabel mediasi dalam pengaruh green product, green perceived quality, dan brand image terhadap customer loyalty. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 290 responden. Data dikumpulkan menggunakan kuesioner skala Likert lima poin dan dianalisis dengan Structural Equation Modeling (SEM) menggunakan LISREL. Hasil analisis yang diberikan menunjukkan bahwa green product berpengaruh positif dan signifikan terhadap green trust (β = 0,62; t = 8,45), green perceived quality berpengaruh positif dan signifikan terhadap green trust (β = 0,71; t = 9,12), dan brand image memberikan pengaruh positif dan signifikan terbesar terhadap green trust (β = 0,83; t = 11,05). Selanjutnya, green trust berpengaruh positif dan signifikan terhadap customer loyalty (β = 0,88; t = 12,33). Nilai R² yang dilaporkan sebesar 0,76 menunjukkan daya jelaskan model yang kuat terhadap konstruk endogen yang dianalisis. Berdasarkan hasil mediasi yang diberikan, green trust dinyatakan berperan sebagai full mediation dalam hubungan variabel independen dengan customer loyalty. Temuan ini menegaskan bahwa loyalitas konsumen terhadap produk ramah lingkungan tidak hanya dibangun oleh atribut produk, persepsi kualitas, dan citra merek, tetapi terutama melalui kepercayaan konsumen terhadap komitmen lingkungan merek.   This study aims to examine the mediating role of green trust in the effects of green product, green perceived quality, and brand image on customer loyalty. A quantitative survey approach was employed involving 290 respondents. Data were collected using a five-point Likert-scale questionnaire and analyzed using Structural Equation Modeling (SEM) with LISREL. The reported results show that green product has a positive and significant effect on green trust (β = 0.62; t = 8.45), green perceived quality has a positive and significant effect on green trust (β = 0.71; t = 9.12), and brand image has the strongest positive and significant effect on green trust (β = 0.83; t = 11.05). Green trust also has a positive and significant effect on customer loyalty (β = 0.88; t = 12.33). The reported R² value of 0.76 indicates strong explanatory power for the endogenous construct analyzed. Based on the mediation result supplied for this study, green trust is identified as a full mediator in the relationship between the independent variables and customer loyalty. The findings indicate that customer loyalty toward environmentally friendly products is shaped not only by product attributes, perceived quality, and brand image, but particularly by consumers' trust in the brand's environmental commitment.
Investasi, Pertumbuhan Ekonomi, dan Upah Minimum terhadap Pengangguran Terbuka di Sumatera Utara: Pendekatan ARDL Ridho Irawan; Prawidya Hariani RS
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Juni 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i2.2054

Abstract

Pengangguran terbuka merupakan indikator penting dalam menilai kinerja pembangunan ekonomi karena mencerminkan kemampuan perekonomian dalam menciptakan kesempatan kerja. Penelitian ini bertujuan menganalisis pengaruh investasi, pertumbuhan ekonomi, dan upah minimum terhadap tingkat pengangguran terbuka di Provinsi Sumatera Utara menggunakan pendekatan Autoregressive Distributed Lag (ARDL). Provinsi Sumatera Utara dipilih sebagai lokasi penelitian karena merupakan salah satu pusat pertumbuhan ekonomi di Indonesia dengan arus investasi yang tinggi, namun masih menghadapi dinamika pengangguran yang berfluktuasi. Kebaruan penelitian ini terletak pada penerapan model ARDL untuk mengidentifikasi pengaruh jangka pendek dan jangka panjang secara simultan menggunakan data semesteran periode 2010 Semester I–2025 Semester II. Data sekunder diperoleh dari Badan Pusat Statistik (BPS), Badan Koordinasi Penanaman Modal (BKPM), dan sumber resmi lainnya. Hasil penelitian menunjukkan adanya hubungan kointegrasi antara variabel penelitian. Dalam jangka panjang, investasi, pertumbuhan ekonomi, dan upah minimum berpengaruh negatif dan signifikan terhadap tingkat pengangguran terbuka, sedangkan dalam jangka pendek hanya investasi dan pertumbuhan ekonomi yang menunjukkan pengaruh signifikan. Temuan ini memperkaya literatur ekonomi ketenagakerjaan regional sekaligus memberikan dasar empiris bagi perumusan kebijakan investasi padat karya, pertumbuhan ekonomi yang inklusif, dan kebijakan pengupahan untuk mendukung penurunan pengangguran di Provinsi Sumatera Utara.   Open unemployment is an important indicator of economic development as it reflects an economy's ability to generate employment opportunities. This study examines the effects of investment, economic growth, and minimum wage on the open unemployment rate in North Sumatra Province using the Autoregressive Distributed Lag (ARDL) approach. North Sumatra was selected because it is one of Indonesia's major economic growth centers, characterized by high investment inflows while still experiencing fluctuating unemployment. The novelty of this study lies in applying the ARDL model to simultaneously estimate both short-run and long-run relationships using semiannual data from the first semester of 2010 to the second semester of 2025. Secondary data were obtained from Statistics Indonesia (BPS), the Indonesia Investment Coordinating Board (BKPM), and other official sources. The findings confirm the existence of a long-run cointegration relationship among the variables. In the long run, investment, economic growth, and minimum wage significantly reduce the open unemployment rate, whereas in the short run only investment and economic growth exhibit significant effects. These findings enrich the regional labor economics literature and provide empirical evidence for policies promoting labor-intensive investment, inclusive economic growth, and balanced wage-setting to reduce unemployment in North Sumatra.  
Analisis Efisiensi Pengelolaan Persediaan Obat Menggunakan Metode FIFO dan FEFO dengan Pendekatan Inventory Turnover Mela Yulianti Dewi; Dewi Ratnasari Astuti
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Juni 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i2.2086

Abstract

Pengelolaan persediaan obat yang tidak optimal dapat meningkatkan biaya persediaan, menyebabkan penumpukan stok, serta meningkatkan risiko obat kedaluwarsa yang berdampak pada efisiensi pelayanan kesehatan. Penelitian ini bertujuan menganalisis penerapan metode First In First Out (FIFO) dan First Expired First Out (FEFO) serta menilai efisiensi pengelolaan persediaan obat di UPTD Puskesmas Salawu. Metode FIFO dan FEFO dipilih karena memiliki prinsip pengeluaran persediaan yang berbeda sehingga berpotensi menghasilkan efisiensi biaya yang berbeda. Kebaruan penelitian ini terletak pada analisis komparatif kedua metode yang dikaitkan dengan efisiensi biaya berdasarkan biaya persediaan yang digunakan (HPP) dan diperkuat menggunakan Inventory Turnover. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif berdasarkan data sekunder kartu stok gudang farmasi periode Januari–Maret 2025 terhadap 13 jenis obat. Hasil penelitian menunjukkan bahwa metode FIFO menghasilkan HPP yang lebih rendah pada lebih banyak jenis obat, sedangkan metode FEFO menghasilkan nilai Inventory Turnover yang lebih tinggi pada sebagian besar jenis obat. Temuan ini menunjukkan bahwa FEFO lebih sesuai diterapkan dalam pengelolaan persediaan obat karena mampu meningkatkan pengendalian persediaan, mengurangi risiko kedaluwarsa, serta menjadi dasar pengambilan keputusan dalam meningkatkan efisiensi pengelolaan obat di Puskesmas.   Ineffective drug inventory management can increase inventory costs, lead to stock accumulation, and raise the risk of expired medicines, thereby reducing the efficiency of healthcare services. This study aims to analyse the implementation of the First In, First Out (FIFO) and First Expired, First Out (FEFO) methods and evaluate the efficiency of drug inventory management at UPTD Puskesmas Salawu. FIFO and FEFO were selected because they apply different inventory issuance principles, which may result in different levels of cost efficiency. The novelty of this study lies in the comparative analysis of both methods by relating cost efficiency to the cost of inventory used (HPP), supported by Inventory Turnover. This study employed a quantitative descriptive approach using secondary data obtained from pharmacy warehouse stock cards for the January–March 2025 period, covering 13 types of medicines. The results indicate that the FIFO method produced lower inventory usage costs (HPP) for a greater number of medicine types, while the FEFO method generated higher Inventory Turnover values for most medicine types. These findings suggest that FEFO is more appropriate for drug inventory management because it improves inventory control, reduces the risk of medicine expiration, and provides a basis for decision-making to enhance the efficiency of drug inventory management in primary healthcare centres.  
Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Profitabilitas, dan Pengungkapan Emisi Karbon Terhadap Nilai Perusahaan Ni Luh Vira Sugiani; Sunitha Devi; Nyoman Suadnyana Pasek
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Juni 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i2.2145

Abstract

Nilai perusahaan pada sektor energi semakin dipengaruhi oleh penerapan tata kelola perusahaan, kinerja keuangan, dan tanggung jawab lingkungan. Namun, penelitian terdahulu mengenai pengaruh kepemilikan manajerial, ukuran perusahaan, profitabilitas, dan pengungkapan emisi karbon terhadap nilai perusahaan masih menunjukkan hasil yang inkonsisten. Penelitian ini bertujuan menganalisis pengaruh keempat variabel tersebut terhadap nilai perusahaan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Kebaruan penelitian terletak pada pengujian simultan aspek tata kelola, karakteristik perusahaan, kinerja keuangan, dan pengungkapan emisi karbon pada sektor energi. Sampel terdiri atas 15 perusahaan yang dipilih dengan purposive sampling dari 90 perusahaan. Data sekunder dianalisis menggunakan regresi data panel dengan EViews 14. Hasil menunjukkan bahwa hanya ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan variabel lainnya tidak berpengaruh. Temuan ini memperkaya literatur dan menjadi masukan bagi perusahaan dalam meningkatkan nilai perusahaan melalui strategi yang relevan.   Firm value in the energy sector is increasingly influenced by corporate governance practices, financial performance, and environmental responsibility. However, previous studies examining the effects of managerial ownership, firm size, profitability, and carbon emission disclosure on firm value have produced inconsistent findings. This study aims to analyze the effects of these four variables on the firm value of energy companies listed on the Indonesia Stock Exchange during 2021–2024. The novelty of this study lies in the simultaneous examination of corporate governance, firm characteristics, financial performance, and carbon emission disclosure within the energy sector. The sample consists of 15 companies selected through purposive sampling from a population of 90 firms. Secondary data were analyzed using panel data regression with EViews 14. The results indicate that only firm size has a positive and significant effect on firm value, while the other variables have no significant effect. These findings enrich the literature and provide practical insights for companies in developing strategies to enhance firm value.

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