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Andri Putra Kesmawa
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INDONESIA
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30259274     DOI : https://doi.org/10.47134/jampk
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan (3025-9274) is a scholarly publication that focuses on the understanding, development, and application of concepts in the fields of accounting, management, and policy planning. This journal aims to provide a platform for researchers, practitioners, academics, and stakeholders to share knowledge, research, and current thinking in these three disciplines. By integrating aspects of accounting, management, and policy planning, this journal seeks to present a holistic view of relevant business and policy issues. Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan is committed to being a platform for sharing ideas, research, and current thinking in these three core fields. It is expected to make a valuable contribution to a better understanding of the relationship between accounting, management, and policy planning in the realms of business and policy.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 25 Documents
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Search results for , issue "Vol. 2 No. 2 (2024): December" : 25 Documents clear
The Role of Technology Integration in Public Sector Accounting Fraud Prevention Efforts Mobilingo, Dea Saufika; Hailah; Nirwana
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.471

Abstract

This research aims to determine the role of public-sector accounting information technology in preventing fraud in public-sector organizations. The study was a literature review based on articles suitable for further analysis of the research topic. The study found that there are ways to prevent fraud that, include technology and prevention strategies. The technology strategy includes leveraging data protection officers for fraud prevention, IoT access, data access management, timely reporting, and real-time data management. The prevention strategy is to develop a fraud detection system using machine algorithms, data mining, and meta-learning techniques.
Transformasi Digital dan Pertumbuhan UMKM: Analisis Dampak Teknologi pada Kinerja Usaha Kecil dan Menengah di Indonesia Pratamansyah, Surya Ryan
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.475

Abstract

This study examines the impact of digital transformation on the growth of Small and Medium Enterprises (SMEs) in Indonesia, focusing on the impact of technology on SME performance. A quantitative approach with a survey method was employed, involving 100 SMEs across various sectors in Indonesia. Data was collected through questionnaires measuring variables such as the use of e-commerce, social media, and management information systems as indicators of digital transformation, and increased revenue, efficiency, and market reach as indicators of SME performance. Multiple linear regression analysis revealed that digital transformation has a positive and significant impact on SME performance. The findings demonstrate that every one-unit increase in the digital transformation variable results in a 1.5-unit increase in SME performance. Furthermore, the study identified factors influencing the adoption of technology by SMEs, such as internet access, digital literacy levels, and government support. The analysis indicates that high internet access and digital literacy, along with strong government support, are crucial factors in increasing technology adoption and maximizing the benefits of digital transformation for SMEs. The study recommends strategies to encourage digital technology adoption by SMEs in Indonesia, including improving digital infrastructure, providing training and mentoring programs, and offering incentive schemes for digitally transforming SMEs.
Kesiapan dan Minat Mahasiswa dalam Pelaksanaan Merdeka Belajar Kampus Merdeka: Studi Kasus Mahasiswa Pendidikan Akuntansi FKIP UNS Dian Pratiwi Putri; Sohidin
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.485

Abstract

Penelitian ini bertujuan untuk menganalisis kesiapan dan minat mahasiswa Program Studi Pendidikan Akuntansi FKIP Universitas Sebelas Maret (UNS) dalam pelaksanaan program Merdeka Belajar Kampus Merdeka (MBKM). Metode yang digunakan adalah kualitatif dengan pendekatan studi kasus, melibatkan wawancara mendalam untuk memahami perspektif mahasiswa. Hasil penelitian menunjukkan variasi signifikan dalam kesiapan mahasiswa, di mana banyak yang merasa kurang mendapatkan informasi memadai tentang MBKM. Informasi yang terbatas dan tidak terstruktur dari program studi serta kurangnya bimbingan dan penyuluhan mempengaruhi kesiapan akademik mereka. Dari segi minat, mahasiswa menunjukkan variasi yang luas, dipengaruhi oleh pemahaman tentang program, manfaat yang diperoleh, dan pengalaman pribadi. Minat rendah disebabkan oleh penempatan yang tidak sesuai, seperti di SD daripada di SMA atau SMK yang lebih relevan, serta beban tugas kuliah dan kekhawatiran tentang gangguan waktu kuliah. Penelitian menyimpulkan bahwa peningkatan kesiapan dan minat mahasiswa dalam program MBKM memerlukan informasi yang lebih lengkap dan terstruktur, perbaikan fasilitas pendukung, serta bimbingan dan penyuluhan yang memadai dari Program Studi Pendidikan Akuntansi UNS. Dukungan yang lebih baik akan meningkatkan kesiapan dan motivasi mahasiswa, mendukung tujuan utama program ini dalam memberikan pengalaman belajar holistik dan relevan dengan kebutuhan dunia kerja.
Pengaruh Stres Kerja dan Beban Kerja terhadap Turnover Intention pada Sumber Daya Manusia (SDM) Generasi Z di Provinsi D.I. Yogyakarta Rizky Kurnia Manggala; Siswanto
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.489

Abstract

Penelitian ini memiliki tujuan guna memahami pengaruh stres kerja terhadap turnover intention SDM Generasi Z di Provinsi D.I. Yogyakarta, serta pengaruh beban kerja terhadap turnover intention SDM Generasi Z di wilayah yang sama. Kajian ini termasuk dalam jenis penelitian survei. Populasi penelitian ialah SDM Generasi Z yang saat ini bekerja di Provinsi D.I. Yogyakarta. Penelitian ini memanfaatkan pendekatan purposive sampling dengan jumlah sampel 150 orang. Strategi pengumpulan data menggunakan kuesioner yang telah tervalidasi dan reliabel. Pendekatan analisis data yang dimanfaatkan ialah Partial Least Squares (PLS) dengan memanfaatkan alat bantu Smart PLS 3.0 untuk outer model dan inner model. Hasil penelitian memperlihatkan bahwasanya Stres Kerja berpengaruh positif dan signifikan terhadap Turnover Intention SDM Generasi Z di Provinsi D.I. Yogyakarta (t statistik = 4,998, p value = 0,000 < 0,05). Selain itu, adanya dampak positif dan signifikan Beban Kerja terhadap Turnover Intention pada SDM Generasi Z di Provinsi D.I. Yogyakarta (t statistik = 2,470, p value = 0,014 < 0,001).
Literature Study on the Application of Financial Accounting Standarts for Micro, Small and Madium-Sized Entities (Sak EMKM) to Assess the Fairness of UMKM Financial Statements Yolanda, Nabila; Izzati, Dina; Zahrani, Vista; Delani, Maisya; Aliah, Nur
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.492

Abstract

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Indonesia aims to enhance the transparency and accountability of MSME financial statements. Despite its design to cater to MSME characteristics, many businesses struggle with full implementation. This study highlights several challenges, including a lack of understanding of accounting principles, insufficient skilled personnel, and inadequate socialization and training. Consequently, many MSMEs rely on simplistic recording methods that fail to comply with SAK EMKM, leading to less informative financial statements. To foster better adherence to these standards, collaboration among accounting institutions, the government, and MSMEs is essential for education and training initiatives. By improving their understanding of SAK EMKM, MSMEs can enhance the quality of their financial reporting, thereby facilitating better access to financing and strengthening their contributions to the national economy.
The Influence of Leadership and Work Culture on Employee Loyalty at Wedding Organizer XYZ in Sleman Regency Nur Aeinun Nisya
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.507

Abstract

This study aims to find out: (1) the influence of leadership on employee loyalty at Wedding Organizer XYZ in Sleman; (2) the influence of work culture on employee loyalty at Wedding Organiser XYZ in Sleman; (3) the simultaneous influence of leadership variables and work culture on employee loyalty at Wedding Organiser XYZ in Sleman. This research is a survey research. The sampling technique in this study is a saturated sample technique, the sample in this study is all employees of wedding organizer XYZ in Sleman which totals 38 people. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple regression analysis. The results of the study showed that (1) leadership had a partially significant positive effect on the loyalty of Wedding Organizer XYZ employees in Sleman district (t count = 2.551; significance 0.015 < 0.05 and β = 0.429); (2) work culture has a partially significant positive effect on the loyalty of Wedding Organizer XYZ employees in Sleman district (t count = 3.574; significance 0.001 < 0.05 and β = 0.559); (3) there was a simultaneous influence between leadership and work culture on the loyalty of Wedding Organizer XYZ employees in Sleman Regency (F count = 21.932 and significance 0.000 < 0.05).
Analisis Pengambilan Keputusan Keuangan Mahasiswa Perantau dalam Memilih Pengeluaran: Studi Kasus di UPN “Veteran” Jawa Timur Yogi Surya Bhakti; Hidayati, Dwi Nurul; Pradika, Meiwulan Zulias; Nugroho, Rusdi Hidayat; Kusumasari, Indah Respati
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.512

Abstract

Penelitian ini bertujuan untuk memahami bagaimana mahasiswa perantau di UPN Veteran Jawa Timur mengambil keputusan keuangan dalam mengatur pengeluaran dengan anggaran yang terbatas. Dengan menggunakan pendekatan kualitatif melalui wawancara mendalam terhadap 25 mahasiswa, studi ini mengungkapkan bahwa tingkat literasi keuangan memiliki dampak signifikan terhadap kemampuan mahasiswa dalam membuat anggaran, menabung, dan menghadapi keadaan darurat keuangan. Temuan menunjukkan bahwa mahasiswa dengan literasi keuangan yang baik cenderung lebih terstruktur dalam pengelolaan keuangan, sedangkan mereka dengan literasi keuangan rendah lebih sering mengalami kendala finansial. Untuk mengatasi masalah ini, penelitian merekomendasikan pengembangan program pelatihan literasi keuangan guna membantu mahasiswa mengelola keuangan secara lebih efektif.
The Influence of Bank Risk and Bank Internal Factors on Stock Prices in the Indonesian Banking Industry Prakoso, Sasmito W. Rico; Wijaya W, Richy; Zulfiqar, Faisal Labib
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.513

Abstract

This study examines the influence of risk and internal bank factors on banking companies listed on the Indonesia Stock Exchange. Banking risk is measured by Non-Performing Loans, while internal bank factors such as Book to Market Ratio, Return on Equity, Price/Earnings to Growth Ratio, Debt to Equity Ratio, Earnings per Share, Bank Size, and Institutional Ownership Percentage are tested through panel data regression to determine their effect on stock price changes in 37 conventional banking companies listed on the Indonesia Stock Exchange from 2018 to 2022. Based on Model Selection Test, the Fixed Effect Model was found to be the most appropriate model for testing. The results of the study conclude that non-performing loans, book to market ratio, earnings per share, and bank size have a negative and significant impact on stock prices. Meanwhile, return on equity, price/earnings to growth ratio, debt to equity ratio, and institutional ownership do not affect stock prices. This study provides a broader overview of the factors influencing stock prices in banking companies listed on the Indonesia Stock Exchange. Therefore, in maximizing their stock prices, banking companies need to pay attention to factors that significantly affect stock prices.
The Effect of Profitability And Liquidity on The Value of Non Cyclical Consumer Sector Companies Listed on The Indonesia Stock Exchange (IDX) In 2019-2023 Yolanda, Nabila; Izzati, Dina; Zahrani, Vista; Delani, Maisya; Azzahra, An
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.515

Abstract

The purpose of this study is to examine how productivity and liquidity affect the value of non-cyclical buyer division companies listed on the Indonesia Stock Exchange between 2019 and 2023. Return on Assets (ROA) is used in this study to quantify productivity, while the Debt to Equity Ratio (DER) is used to measure liquidity. Quantitative data that is based on reliable information from relevant firm budgeting explanations is employed. Different straight relapse is the explanatory technique linked, allowing researchers to identify significant relationships between the subordinate variable (firm esteem) and the autonomous components (ROA and DER). In addition to providing important information for financial experts and business management to use when making critical decisions, this study is expected to yield deep insights into how benefit and liquidity impact firm value. The results of this study are expected to enhance writing about factors that affect firm value and increase knowledge of the importance of controlling profitability and liquidity in advancing business performance in the capital display.
Analisis Rasio Laporan Keuangan Dalam Menilai Kinerja Keuangan Pada PT. Ciputra Development Tbk Periode 2021-2023 Candra, Audrey; Jayanti, Elisabeth; Syabina, Zahra; Cahyasari, Dyah
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.519

Abstract

Sebagai salah satu perusahaan properti terkemuka di Indonesia, PT. Ciputra Development Tbk menghadapi tantangan eksternal seperti fluktuasi ekonomi dan persaingan industri, serta tantangan internal terkait dengan manajemen arus kas dan efisiensi aset. Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan untuk periode 2021–2023 dengan menggunakan pendekatan kuantitatif deskriptif melalui pengolahan data dari laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa rasio likuiditas dikategorikan baik, rasio solvabilitas cukup kuat meskipun perlu mengurangi ketergantungan terhadap utang, dan rasio profitabilitas menunjukkan kinerja positif dengan Net Profit Margin yang melebihi standar industri, meskipun Return on Investment dan Return on Equity mengalami penurunan. Namun, rasio aktivitas menunjukkan efisiensi aset yang rendah dibandingkan dengan standar industri. Secara keseluruhan, PT. Ciputra Development Tbk menunjukkan kinerja yang kuat dalam likuiditas dan profitabilitas, namun perlu meningkatkan efisiensi pengelolaan aset untuk menjaga daya saing dan kesuksesan jangka panjang. Penelitian ini diharapkan dapat memberikan wawasan strategis bagi manajemen dalam menghadapi tantangan dan memperkuat posisi perusahaan di sektor properti.

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