Jurnal Akuntansi Manado (JAIM)
Jurnal Akuntansi Manado (JAIM) is an open access journal published by Accounting Departement of Economic Faculty Manado State University in collaboration with Institute of Indonesia Chartered Accountants-KAPd. The journal aims to provide a qualify accounting articels produce by Lecturers, Practitioners, Scholars and Students. JAIM editor receives scientific articles of empirical research and theoretical studies related to accounting sciences that certainly have never been published. Our publication frequency is April, August and December.
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<![CDATA[Pengaruh Akuntabilitas Keuangan Daerah Dan Sistem Pengendalian Internal Pemerintah Terhadap Tingkat Kemandirian Daerah Di Indonesia ]]>
<![CDATA[Wahyudin Hasyim]]>;
<![CDATA[Abdul Pattawe]]>;
<![CDATA[Muhammad Din]]>;
<![CDATA[Andi Chairil Furqan]]>;
<![CDATA[Megawati Megawati]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.10394
<![CDATA[This research aims.to analyze the influence of regional financial accountability and.the effectiveness of.the Government.Internal Control.System (SPIP) in increasing regional independence. Using 542 regional government data consisting of Provinces/Districts/Cities during 2018-2021 with a sample of 2,168 observations. The results of this research show that regional financial accountability has a positive effect on regional independence, where increasing financial accountability contributes to increasing regional independence. Meanwhile, a strong SPIP also contributes significantly to regional independence, indicating that strengthening internal control can increase the efficiency and effectiveness of regional financial management. This research has implications for the importance of regional governments creating and implementing policies to realize accountability and improve financial zmanagement as a strategy to increase regional independence.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Pencegahan Kecurangan Dengan Modal Intelektual Sebagai Variabel Mediasi ]]>
<![CDATA[Sumarni Sumarni]]>;
<![CDATA[Rizky Ramadhan]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.10456
<![CDATA[This research aims to analyze the relationship between individual morality, organizational culture and the whistleblowing system with intellectual capital as a mediating variable in villages in Woja District. This type of explanatory research uses a saturated sampling technique for 140 village officials, the data source uses primary data and data analysis uses the SmartPLS-SEM tool. The research show that organizational culture has a positive influence on fraud prevention, while individual morality, the whistleblowing system and intellectual capital have a negative influence on fraud prevention. The contribution of this research is regarding the importance of the village office in Woja District considering the educational background of village officials to influence the prevention of fraud because preventing fraud in the village can contribute to ensuring that village funds are right on target and are not misused, improving the welfare of village communities, preventing tendencies towards fraud.]]>
<![CDATA[Persepsi Dosen Jurusan Akuntansi Politeknik Negeri Ambon Terhadap Penggunaan Fintech QRIS ]]>
<![CDATA[Hasmawati Hasmawati]]>;
<![CDATA[Rendy Usmany]]>;
<![CDATA[Fajarina Siwabessy]]>;
<![CDATA[Aling Sadewai Tumbelaka]]>;
<![CDATA[Mufidah Faradillah Lamasano]]>;
<![CDATA[Mario Delfiero Hutasoit]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.10577
<![CDATA[The rapid advancement of information and communication technology in the digital era has significantly impacted various aspects of human life, including the field of accounting. Information technology has revolutionized accounting systems and organizational operations, making them more efficient and effective. One of the fastest-growing financial technologies (fintech) in Indonesia is QRIS (Quick Response Code Indonesian Standard), an electronic payment standard developed by Bank Indonesia. This study aims to examine the perceptions of Accounting lecturers at Ambon State Polytechnic regarding the use of QRIS fintech as a payment transaction tool. The data analysis process in this study involves collecting interview results, simplifying and presenting the data in descriptive verbal form, re-checking the presented data, and drawing conclusions to verify and transform the analyzed data into accurate and reliable information. The findings reveal that fintech is effective because its ease of transactions, its practicality, and the benefits it offers to users.]]>
<![CDATA[Pengaruh Religiusitas Dan Cinta Uang Terhadap Persepsi Etis Mahasiswa Akuntansi ]]>
<![CDATA[Angel Merlyn Pattimahu]]>;
<![CDATA[Hasmawati Hasmawati]]>;
<![CDATA[Mey C Yesaya]]>;
<![CDATA[Denita Birahy]]>;
<![CDATA[Marissa Falyn de Fretes]]>;
<![CDATA[Rafli Idris]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.10578
<![CDATA[This study aims to test and analyze the effect of religiosity on the ethical thinking of accounting students and to test and analyze the effect of love of money on the ethical perceptions of accounting students. This research is a quantitative study that takes samples from students of the Ambon State Polytechnic focusing on Accounting Department. The sampling technique used is purposive sampling method with the criteria of students who have passed auditing and professional ethics courses. The sample taken amounted to 150 people. The data analysis technique used is multiple regression analysis. The results of this study indicate that Religiosity has a significant effect on ethical perceptions and Love of Money have a significant effect on ethical perceptions of accounting students as well.]]>
<![CDATA[Corporate Social Responsibility: A Social And Spiritual Perspective ]]>
<![CDATA[Fitriadi Fitriadi]]>;
<![CDATA[Alimuddin Alimuddin]]>;
<![CDATA[Mediaty Mediaty]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.10605
<![CDATA[This research comprehensively discusses social responsibility from social and spiritual perspectives. Using a systematic literature review, the research examines the role of social responsibility in social and spiritual aspects. This paper is the first to discuss CSR from two perspectives simultaneously. The research results show that the integration of social and spiritual values in business practices within companies can encourage greater social responsibility and contribute to community welfare, enhance the company's reputation, create a positive corporate culture, and build strong relationships with stakeholders. This research is expected to serve as literature for companies in conducting their business without neglecting social interests by using a spiritual approach in their management.]]>
<![CDATA[Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Sektor Perbankan Di Indonesia: Peran Moderasi Kepemilikan Manajerial ]]>
<![CDATA[Ni Putu Dewi Maharani]]>;
<![CDATA[Ikhsan Budi Riharjo]]>;
<![CDATA[David Efendi]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.10763
<![CDATA[This study aims to analyze the effect of profitability on company value, the effect of company size on company value, the effect of managerial ownership moderation on the relationship between profitability and company value, and the effect of managerial ownership moderation on the relationship between company size and company value. This study uses a quantitative method with purposive sampling, involving 36 samples from 47 banking companies listed on the Indonesia Stock Exchange. A total of 252 observations were analyzed using moderation regression through SPSS. The results of this study show that profitability has a positive effect on the company's value. The regression results show that profitability has a positive and significant effect on the company's value. Company Size has a positive effect on the company's value, because the company size has no significant effect. Managerial ownership moderates the relationship between Profitability and company value, in part, with a negative influence]]>
<![CDATA[Sikap “Silence” Terhadap Niat Melakukan Whistleblowing ]]>
<![CDATA[Ayu Aryista Dewi]]>;
<![CDATA[I Wayan Gde Wahyu Purna Anggara]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.10821
<![CDATA[This study aims to examine the influence of silence, subjective norms, and personal reporting costs on whistleblowing intentions, as well as the perception of organizational support as a moderating variable. The research used a survey method by distributing questionnaires to 120 accounting students as a surrogate of future accountant. The results showed that the lower the silence and the cost of personal reporting, the more the accountant's intention to report fraud. Meanwhile, subjective norms have no effect on the accountant's intention to report fraud. The study also found that the perception of organizational support strengthened the influence of silence and subjective norms on whistleblowing intentions, but failed to moderate the relationship between personal reporting costs and whistleblowing. The results have implications for organizations and policymakers in designing a reporting system that can motivate accountants in reporting fraud.]]>
<![CDATA[Determinan Pengembangan Usaha Mikro Berkelanjutan Pada Komunitas Etnis Madura: Peranan Kesiapan Manajemen Mutu Dan Keuangan Bisnis ]]>
<![CDATA[Melvin Rahma Sayuga Subroto]]>;
<![CDATA[Andreas Mahendro Kuncoro]]>;
<![CDATA[Bayu Seto]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.10842
<![CDATA[This study aims to analyze the influence of quality management and financial management on innovation strategy and its impact on business sustainability, with ethnic communities as a moderating variable. The method employed is Partial Least Squares Structural Equation Modeling (PLS-SEM) based on higher-order constructs. Data were collected from 237 small business owners of the Madurese ethnic community in Yogyakarta. The results indicate that financial management significantly affects innovation strategies, which ultimately support business sustainability. Innovation strategies were found to be a crucial mediator in this relationship. Moreover, ethnic communities strengthen the relationship between innovation strategies and business sustainability through their social networks and cultural values. This study offers theoretical and practical contributions, emphasizing the importance of synergy between financial management, innovation strategies, and ethnic communities in supporting SME sustainability.]]>
<![CDATA[Adaptation of Cloud Accounting in SMEs: Institutional Isomorphism Perspective ]]>
<![CDATA[Mahardhika, Arya Samudra]]>;
<![CDATA[Siahaan, Nur Halimah]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.9104
<![CDATA[This study examines the influence of Mimetic Pressure, Coercive Pressure, and Normative Pressure on the intention and behavior of using cloud accounting in SMEs in Kebumen Regency using the Institutional Theory approach. The hypotheses in this study were tested using Structural Equation Modelling (SEM) with Smart PLS. The respondents were 43 SME owners. The results show that Mimetic Pressure and Normative Pressure do not influence the intention to use cloud accounting, while Coercive Pressure has a positive influence. The intention to use has a positive influence on the behavior of use. This study suggests that external pressure can be an effective strategy to promote the adoption of cloud accounting.]]>
<![CDATA[Analisa Pengaruh Kebijakan Deviden, Struktur Asset Terhadap Struktur Modal Dengan Pertumbuhan Asset Sebagai Variabel Moderasi ]]>
<![CDATA[Nadi, Luh]]>;
<![CDATA[Doaly, Thom Deutmar Londo]]>;
<![CDATA[Herlambang, Herlambang]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.9949
<![CDATA[Dengan menggunakan perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2018 hingga 2022, penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen dan struktur aset terhadap struktur modal, dengan pertumbuhan aset sebagai variabel moderasi. Data sekunder digunakan. Dari total populasi yang berjumlah 83 perusahaan, dipilih 21 perusahaan sebagai sampel. Selama studi lima tahun, 105 titik data dikumpulkan. Untuk melakukan pengujian, digunakan analisis regresi yang dimoderasi (MRA).]]>
