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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 16 Documents
 1   2 
Search results for , issue "Vol. 2 No. 4 (2025): June" : 16 Documents clear
Implementation of Good Corporate Governance on Corporate Reputation Zahrani , Vista; Rahmadayanti, Nabila; Delani, Maisya; Maisyarah, Renny
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.667

Abstract

This study examines how the implementation of Good Corporate Governance (GCG), defined as an entity management system that combines transparency, accountability, responsibility, independence, and fairness, affects corporate reputation. The literature review shows that transparency and accountability strengthen stakeholder trust, while board independence and fairness protect the rights of all parties. Consistent GCG implementation increases credibility in the eyes of the public and investors, facilitates access to funding, and builds long-term loyalty. The Corporate Governance Perception Index (CGPI) reflects the effectiveness of GCG in strengthening the company's reputation profile in the global market.
Analysis of Good Corporate Governance in Increasing Investor Trust Safitri, Tsamara Nayla; Athaya, Nada Syifa; Miranda, Aqilah; Maisyarah, Renny
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.669

Abstract

This study aims to examine in depth the role of Good Corporate Governance (GCG) in increasing investor confidence in public companies. Investor trust is an important element that can influence investment decisions and long-term loyalty. Using a descriptive qualitative approach through a literature study, this research collected secondary data from various sources such as scientific journals, books, international regulatory reports (OECD), as well as local policies from the Financial Services Authority (OJK). The analysis was conducted by highlighting how the implementation of GCG principles-such as transparency, accountability, responsibility, independence, and fairness-contributes to improving managerial integrity and corporate credibility in the eyes of investors. The results show that companies that consistently implement GCG principles have higher attractiveness in the capital market, and are able to create a more stable and sustainable investment climate.
Analysis of The Influence of Corporate Governance and Financial Performance on Firm Value Larasasti, Sindy; Sari, Putri; Ramadhani, Suci; Maisyarah, Renny
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.671

Abstract

The energy sector plays a crucial role in increasing the productivity of companies while driving a country's economic growth. Throughout 2024, the sector recorded a positive performance with an increase in the energy stock index (IDX Energy) of 28.01%, despite the decline in the Jakarta Composite Index (JCI). This study aims to examine how corporate governance and financial performance contribute to increasing firm value. Using a literature review approach, the analysis was based on previous studies to understand the relationship between governance, profitability and firm value. The study results show that the implementation of good governance, such as the principles of transparency and accountability, can increase investor confidence, reduce agency conflicts, and optimize company performance. On the other hand, profitability as an indicator of financial performance is proven to have a positive impact on firm value, reflecting market confidence and long-term growth potential. The implications of this study emphasize the importance of implementing effective governance and increasing profitability to strengthen the competitiveness of companies at the national and international levels.
Literature Study: Implementation of Good Corporate Governance (GCG) in State-Owned Company PT Bank Mandiri Tbk. Panjaitan, Gloria; Tamba, Rani; Maisyarah, Renny
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.677

Abstract

This study aims to examine the application of Good Corporate Governance (GCG) principles at PT Bank Mandiri (Persero) Tbk as one of Indonesia's government-owned banks. The implementation of GCG is believed to be able to improve company performance through effective risk control and create trust from various stakeholders, including the public, investors, and the government. Bank Mandiri has won various awards for GCG implementation, including the title of "Highly Trusted" based on the Corporate Governance Perception Index (CGPI) for 18 consecutive years. This research also highlights the transformation of Bank Mandiri after the consolidation of four state-owned banks, as well as the company's strategy to face market dynamics until 2024 through strengthening the Wholesale and Retail Banking segments, digitizing services, optimizing CASA funds, and synergies between subsidiaries. GCG principles applied include transparency, accountability, responsibility, independence, and fairness, which serve as the foundation in realizing healthy, sustainable, and stakeholder-oriented corporate governance.
Literature Review: The Effect of Good Corporate Governance on Corporate Financial Performance Atikah Zuhra Sitorus; Aliyah, Dini Rahma; Br. Bangun, Mudtiani Hakim; Maisyarah, Renny
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.680

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) on the company's financial performance. GCG functions as a system that organizes and manages companies to create added value for all stakeholders. This research uses a qualitative method with a literature review approach, which collects and analyzes various academic sources and related publications. The research findings show that the board of directors has a positive and significant impact on financial performance, while the influence of independent commissioners and managerial ownership shows mixed results. In contrast, the effect of audit committees on financial performance is inconsistent, with some studies showing that there is no significant effect. Overall, the effective implementation of GCG is crucial to improving a company's financial performance and attracting investors' attention.
Application of SAK EMKM in the Food Stall Business “Bu Dina” Yolanda, Nabila; Izzati, Dina; Alisha Zahrani, Vista; Franita, Riska
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.686

Abstract

This study aims to analyze the implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) at Warung Makan Bu Dina, as well as the business owner's understanding of this standard and the challenges faced in its implementation. The method used was a descriptive qualitative approach with data collection through semi-structured interviews. The results showed that the level of awareness and understanding of business owners of SAK EMKM is still low. Some of the main obstacles identified include lack of education, lack of socialization regarding SAK EMKM, and resistance to changes in existing accounting practices. Nonetheless, the implementation of standardized financial statements can improve transparency and access to funding. The study concludes that to improve accounting practices among MSMEs, strategic interventions such as training and mentoring are needed. This is important so that MSMEs can utilize SAK EMKM as a tool to improve financial performance and competitiveness in the market. Thus, this study contributes to the understanding of accounting in the micro and small enterprise sector and offers a pathway for improved financial management in Indonesia.
Implementation of Simple Accounting Based on Sak Emkm on Msme Kripik Pak Dhe Larasasti, Sindy; Manao, Marcella; Ramadhani, Suci; Sari, Putri; Franita, Riska
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.692

Abstract

The development of MSMEs is followed by the implementation of financial statements in accordance with SAK, the main goal is to generate maximum profit and continue the business. Financial statement information becomes very important for organizations to make strategic choices. This study aims to evaluate accounting practices in MSMEs, especially in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research shows that there are limitations in accounting skills, the absence of experts and the perception that accounting is too complex are the main obstacles. In addition, the habit of combining personal finances with business finances further complicates the management of financial statements. The results of this study are expected to help MSMEs in supporting business development and continuity.
Literature Review: Analysis of the Role of the Board of Commissioners and the Audit Committee in Supervising the Implementation of Good Corporate Governance Manao, Marcella; Aini, Nurul; Sari Lubis, Nurmala; Maisyarah, Renny
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.693

Abstract

This study seeks to broaden understanding of the strategic roles played by the Board of Commissioners and the Audit Committee in executing Good Corporate Governance (GCG) across various companies in Indonesia. Through a literature review approach, this research assessed multiple relevant journals to pinpoint factors influencing successful oversight by these entities. The findings reveal that autonomy of members, frequency of meetings, and the professional experience of members of both the Board of Commissioners and the Audit Committee are pivotal in enhancing corporate governance quality. Moreover, the study highlights challenges in GCG implementation, such as members' limited independence and skills, as well as restrictions in the frequency and quality of oversight. Consequently, the study suggests strengthening the structure and capabilities of the Board of Commissioners and Audit Committee as strategic measures for achieving superior and sustainable corporate governance, while also boosting transparency and accountability in an increasingly competitive market. It is hoped that this research will contribute to the evolution of GCG policies and practices in Indonesia and serve as a reference for future research in the corporate governance field.
Literature Review: The Influence of Forensic Audit, Investigative Audit, and Auditor Independence on Fraud Disclosure Sitorus, Atikah Zuhra; Aliyah, Dini Rahma; Br. Bangun, Mudtiani Hakim; Lubis, Nurmala Sari; Azzahra, An Suci
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.694

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) on company financial performance. GCG functions as a system that regulates and manages companies to create added value for all stakeholders. The method used is qualitative with a literature study approach, collecting and analyzing various academic sources and related publications. The results of the study indicate that the board of directors has a positive and significant influence on the financial performance of companies. Meanwhile, the influence of independent commissioners and managerial ownership shows mixed results, and the influence of the audit committee on financial performance tends to be inconsistent, with some studies finding no significant influence. Overall, the effective implementation of GCG is crucial for improving a company's financial performance and attracting investor attention. The conclusion of this study emphasizes that the optimal application of GCG principles can be a key factor in strengthening a company's financial performance and competitiveness in the market
Analisis Akad dan Perlindungan Konsumen Dalam Uang Elektronik Sukmaya, Dwinugrah Yogas; Firanti Nur, Rahmawati; Anggoro, Febri Adhi; Rohman, Alfiyan Nur; Waluyo
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.698

Abstract

Perkembangan teknologi finansial (fintech) di Indonesia telah membawa perubahan signifikan dalam cara masyarakat bertransaksi, terutama melalui penggunaan uang elektronik. Penelitian ini bertujuan untuk menganalisis akad dan perlindungan konsumen dalam konteks uang elektronik, sejalan dengan tren ini. Metode penelitian kualitatif diterapkan dengan pendekatan studi literatur untuk memahami perilaku, persepsi, dan tindakan subjek penelitian secara mendalam. Akad dalam uang elektronik dipahami sebagai kesepakatan hukum yang berlandaskan prinsip syariah, yang melibatkan pihak-pihak yang berakad (al-‘aqidain), objek akad (ma’qud ‘alaih), dan ijab qabul. Jenis-jenis akad yang diterapkan mencakup wadiah (titipan), qardh (pinjaman), bai’ (jual-beli), ijarah (sewa), ujrah (biaya/jasa), dan mudharabah (bagi hasil), yang masing-masing harus memenuhi syarat sah syariah, termasuk kejelasan objek dan kehalalan. Studi ini juga mengidentifikasi berbagai risiko yang dihadapi oleh konsumen, seperti potensi kehilangan dana, kurangnya pemahaman pengguna, dan risiko terkait keamanan data. Jaminan keamanan yang diperlukan mencakup perlindungan sistem informasi, mekanisme penggantian kerugian, dan keamanan dalam transaksi. Regulasi yang kuat serta edukasi masyarakat menjadi kunci dalam menciptakan ekosistem uang elektronik yang aman dan sesuai dengan prinsip syariah. Hasil penelitian menunjukkan bahwa pemahaman yang mendalam tentang akad, risiko, dan jaminan keamanan sangat penting untuk membangun sistem keuangan yang lebih adil dan berkelanjutan. Oleh karena itu, inovasi layanan berbasis syariah dan regulasi yang jelas menjadi faktor penentu dalam perlindungan konsumen di era digital ini

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