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Jurnal Akuntansi Manado (JAIM)
Published by Universitas Negeri Manado
ISSN : -     EISSN : 27746976     DOI : 10.53682
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 36 Documents
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Search results for , issue "Volume 5. Nomor 3. Desember 2024" : 36 Documents clear
Persepsi Dosen Jurusan Akuntansi Politeknik Negeri Ambon Terhadap Penggunaan Fintech QRIS Hasmawati, Hasmawati; Usmany, Rendy; Siwabessy, Fajarina; Tumbelaka, Aling Sadewai; Lamasano, Mufidah Faradillah; Hutasoit, Mario Delfiero
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10577

Abstract

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.
Pengaruh Religiusitas Dan Cinta Uang Terhadap Persepsi Etis Mahasiswa Akuntansi Pattimahu, Angel Merlyn; Hasmawati, Hasmawati; Yesaya, Mey C; Birahy, Denita; de Fretes, Marissa Falyn; Idris, Rafli
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10578

Abstract

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.
Corporate Social Responsibility: A Social And Spiritual Perspective Fitriadi, Fitriadi; Alimuddin, Alimuddin; Mediaty, Mediaty
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10605

Abstract

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.
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Sektor Perbankan Di Indonesia: Peran Moderasi Kepemilikan Manajerial Dewi Maharani, Ni Putu; Budi Riharjo, Ikhsan; Efendi, David
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10763

Abstract

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
Sikap “Silence” Terhadap Niat Melakukan Whistleblowing Dewi, Ayu Aryista; Anggara, I Wayan Gde Wahyu Purna
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10821

Abstract

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.
Determinan Pengembangan Usaha Mikro Berkelanjutan Pada Komunitas Etnis Madura: Peranan Kesiapan Manajemen Mutu Dan Keuangan Bisnis Subroto, Melvin Rahma Sayuga; Kuncoro, Andreas Mahendro; Seto, Bayu
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10842

Abstract

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.

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