Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
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.
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<![CDATA[Implementasi Administrasi Kredit dan Pengelolaan Data dalam mendukung Efisiensi Operasi Bisnis Bank Jatim Capem Royal Plaza ]]>
<![CDATA[Ramdhani, Muhammad]]>;
<![CDATA[Nugroho, Rusdi]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/jampk.v3i3.1045
<![CDATA[Tujuan penelitian adalah untuk melihat bagaimana pengelolaan data dan administrasi kredit membantu operasi perbankan menjadi lebih efisien di Bank Jatim Cabang Pembantu Royal Plaza Surabaya. Penelitian ini dilakukan melalui pendekatan studi kasus kualitatif deskriptif. Observasi langsung, dokumentasi, dan pengalaman kerja selama kegiatan magang digunakan untuk mengumpulkan data. Observasi langsung, dokumentasi, dan pengalaman kerja selama kegiatan magang digunakan untuk mengumpulkan data. Hasil penelitian menunjukkan bahwa penggunaan administrasi kredit dan pengelolaan data yang sistematis dapat meningkatkan efisiensi operasi, terutama dalam hal proses pengarsipan dokumen kredit, pencarian data, dan layanan pelanggan yang lebih mudah. Oleh karena itu, dapat disimpulkan bahwa pengelolaan data dan administrasi kredit memainkan peran strategis dalam membantu operasi perbankan berjalan dengan baik, terutama di tingkat cabang pembantu.]]>
<![CDATA[Pengaruh Artificial Intelligence dan Hyper-Personalization terhadap Niat Beli Generasi Z pada Platform Social Commerce Shopee: Peran Mediasi Kepercayaan Konsumen ]]>
<![CDATA[Abdullah Zailani]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/jampk.v3i3.1057
<![CDATA[Perkembangan teknologi digital mendorong platform social commerce untuk mengintegrasikan Artificial Intelligence (AI) dan strategi hyper-personalization dalam rangka meningkatkan pengalaman berbelanja konsumen. Generasi Z sebagai digital natives memiliki ekspektasi tinggi terhadap layanan yang cepat, relevan, dan personal, namun juga menunjukkan sensitivitas yang tinggi terhadap isu kepercayaan dan keamanan data. Penelitian ini bertujuan untuk menganalisis pengaruh Artificial Intelligence dan hyper-personalization terhadap niat beli Generasi Z pada platform social commerce Shopee, serta menguji peran kepercayaan konsumen sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 300 responden Generasi Z pengguna Shopee di Indonesia. Teknik pengambilan sampel dilakukan secara purposive sampling. Data dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) untuk menguji hubungan antarvariabel. Hasil penelitian menunjukkan bahwa Artificial Intelligence dan hyper-personalization berpengaruh positif dan signifikan terhadap niat beli serta kepercayaan konsumen. Selain itu, kepercayaan konsumen terbukti berpengaruh positif terhadap niat beli dan berperan sebagai variabel mediasi parsial dalam hubungan antara Artificial Intelligence dan hyper-personalization terhadap niat beli. Temuan ini menunjukkan bahwa keberhasilan penerapan teknologi AI dan strategi personalisasi tingkat lanjut pada platform social commerce sangat dipengaruhi oleh kemampuan platform dalam membangun dan menjaga kepercayaan konsumen, khususnya pada Generasi Z. Penelitian ini memberikan kontribusi teoretis terhadap pengembangan literatur pemasaran digital serta implikasi praktis bagi pengelola platform dan pelaku usaha dalam merancang strategi berbasis teknologi yang berorientasi pada peningkatan kepercayaan konsumen.]]>
<![CDATA[Pengaruh Persepsi Harga dan Citra Merek terhadap Keputusan Pembelian Emina Bright Stuff Face Toner pada Mahasiswa STIE Tuah Negeri Dumai ]]>
<![CDATA[Khotimah, Khusnul]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/jampk.v3i3.1059
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh persepsi harga dan citra merek terhadap Keputusan pembelian produk emina bright stuff face toner Sekolah Tinggi Ilmu Ekononi Tuah Negeri. Populasi dalam penelitian ini seluruh Mahasiswa STIE Tuah Negeri Dumai Angkatan tahun 2021 hingga 2024 yang berjumlah 449 mahasiswa. Dengan jumlah sampel yang diperlukan dalam penelitian ini sebanyak 82 mahasiswa. Metode penelitian menggunakan regresi linier berganda analisis dan analisis deskriptif. analisis regresi dilakukan untuk menentukan apakah variabel independen baik secara parsial maupun simultan berpengaruh terhadap variabel terikat (Keputusan Pembelian), dan analisis deskriptif yang dilakukan dengan pengumpulan data melalui penggunaan kuesioner responden. Hasil penelitian menunjukkan bahwa variable persepsi harga dan citra merek berpengaruh positif dan signifikan terhadap keputusan pembelian baik parsial maupun secara bersamaan.]]>
<![CDATA[Analisis Pengaruh Cadangan Kerugian Penurunan Nilai, Dana Pihak Ketiga, dan Non-Performing Loan terhadap Kinerja Keuangan: Studi pada Perusahaan Perbankan yang Tercatat di Bursa Efek Indonesia Tahun 2019- 2023 ]]>
<![CDATA[Hidayati, Dinia]]>;
<![CDATA[Sugiyono, Sugiyono]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/jampk.v3i3.1079
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh Cadangan Kerugian Penurunan Nilai (CKPN), Dana Pihak Ketiga (DPK), dan Kredit Bermasalah (KKB) terhadap kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Penelitian ini dilatarbelakangi oleh adanya perbedaan hasil penelitian terdahulu mengenai faktor-faktor yang memengaruhi kinerja keuangan perbankan, khususnya terkait pengelolaan risiko kredit dan penghimpunan dana. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi data panel. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan bank yang dipublikasikan melalui BEI. Hasil penelitian menunjukkan bahwa CKPN tidak berpengaruh signifikan terhadap kinerja keuangan. Sementara itu, DPK berpengaruh positif dan signifikan terhadap kinerja keuangan, yang menunjukkan bahwa peningkatan penghimpunan dana masyarakat mampu meningkatkan kemampuan bank dalam menghasilkan laba. Sebaliknya, KKB berpengaruh negatif dan signifikan terhadap kinerja keuangan, yang mengindikasikan bahwa peningkatan kredit bermasalah dapat menurunkan profitabilitas dan efisiensi bank. Simpulan penelitian ini menegaskan bahwa efektivitas penghimpunan dana dan pengendalian risiko kredit merupakan faktor kunci dalam menjaga dan meningkatkan kinerja keuangan perbankan.]]>
<![CDATA[Improving Pro-Sustainable Customer Responses Through Spiritual Marketing ]]>
<![CDATA[Mohammed, Khalid Kadhim]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/jampk.v3i3.1083
<![CDATA[The purpose of this section is to reveal the role of spiritual marketing in enhancing customers' pro-sustainability response among a sample of visitors to religious tourist sites in Karbala (the cities of Sayyid al-Awsiya and al-Za'ir). This objective stems from a key research question: "Can spiritual marketing be employed to improve customers' pro-sustainability response among the studied sample?" To address this problem, the research adopted a questionnaire as a tool to identify the root causes of the issue. Customers demonstrated significant cooperation in responding to the questionnaire items, resulting in the collection of 397 customer opinions regarding the services provided in the cities of Sayyid al-Awsiya and al-Za'ir in Karbala Governorate. The descriptive-analytical approach was adopted to interpret the items and dimensions of the study topics. Accordingly, the research employed several tests to analyze the results using SPSS and AMOS (Version 28). The most important finding is that spiritual marketing is closely linked to and has a strong influence on customers' pro-sustainability response among visitors to the cities of Sayyid al-Awsiya and al-Za'ir in Karbala Governorate. This finding motivated the studied sample. On developing its internal capabilities and providing services that offer means of luxury and excellence compared to its counterparts in the region.]]>
<![CDATA[A Proposed Accounting Model Depend on Mixed Based Costing (MBC) Technique for Risks Assessment and Improving the Quality of Cost Reports: An Applied Study in Al-Rasheed Bank ]]>
<![CDATA[Hani Al-Zameli , Ali Abdul-Hussein]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/jampk.v3i3.1084
<![CDATA[The research aims to build a model accounting proposal depends on technique costs on basis the blending (MBC) and a statement of its impact on assessment Risks and strengthening accuracy reports cost in sector the banker, with the focus on study Applied in bank Al-Rashid. It depends technique Proposed on to merge several Accounting Methods like Costs built on activities (ABC) and Traditional costs, To reach to information more accurately and comprehensively on centers cost and Activities Banking. and it has sought Search for a test relationship between application this is amazing Technique and improving practical to set Analysis of operational risks And Finance, In addition to evaluation bezel its contribution in to support decision takers inside the Bank. It was completed. Use Curriculum Descriptive Analytical, Supported next to applied included analysis Data Finance Interviews with Officials Cost and risks in bank Al-Rashid. The research reached several conclusions, the most important of which were: that application technique Costs on basis Mixing Contributes In a way effective in discovery on Costs hidden and improving its distribution accurately on Activities Which Reflected Positively on practical assessment Risks, And it strengthens from quality reports Finance and Accounting. And it has Recommended Search Necessity adoption This is amazing Technique In a wider way in Iraqi banks, Training Staff Accounting on Using it In the form The ideal.]]>
<![CDATA[The Impact of Utilizing Artificial Intelligence in Human Resource Management on the Quality of Administrative Decisions and the Sustainability of Institutional Performance: An Applied Study at Erbil Investment and Finance Bank ]]>
<![CDATA[Mhmood, Yousif Riyadh]]>;
<![CDATA[Abed Alabboodi , Rawad Fadhil]]>;
<![CDATA[Abed, Ashwaq Thabit]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/jampk.v3i3.1085
<![CDATA[The research aims to study effect employment Technologies intelligence artificial in administration Resources Humanity on quality Decisions Administrative sustainability Performance Institutional, That's from during application field in bank Erbil For investment and the funding. and it started. the study from hypothesis Its meaning that Use Applications intelligence artificial in Jobs Resources Humanity Contributes in Strengthening efficiencyOperations Administrative, and improving accuracy and speed Decisions, and support investigation performance Founders Sustainable. Adopted, Search Curriculum Descriptive Analytical, And it was used questionnaire as a tool President To collect Data from sample from staff in the bank and it was analysis Data Using Methods Statistics The occasion . And it showed results Search presence effect positive This indication Statistics To hire intelligence artificial in administration Resources Humanity on quality Decisions Administrative, as Contributes In a way active in Strengthening Sustainability Performance Institutional. And concluded Search to group from Recommendations, from The most prominent of them necessity Expansion in adoption Technologies and tools intelligenceartificial, As well as development Structure Infrastructure Digital, and qualification Resources Humanity In what It fits with requirements Transformation digital in sector The banker.]]>
<![CDATA[The Impact of Applying International Financial Reporting Standards (IFRS) on the Quality of Financial Reports: The Mediating Role of Accounting Disclosure in Banks Operating in the Iraq Stock Exchange ]]>
<![CDATA[Seher, Haider]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/jampk.v3i3.1095
<![CDATA[This research aims to study the advantages of applying International Financial Reporting Standards (IFRS) in economic units, as well as to evaluate the impact of these standards on the quality of financial reports. The study utilized publicly available information from companies listed on the Iraq Stock Exchange. A checklist was developed to assess the extent of adoption of these standards. Furthermore, statistical techniques were employed to test the study's hypotheses. The study results showed that adopting international standards in accordance with accounting disclosure requires sufficient knowledge from those working with it in order to reflect on the quality of information. The results of the survey from the sample surveyed showed the importance of international standards for preparing financial reports, which helps in the quality of accounting information through disclosure. It is accepted that international standards play an important role in improving the quality of accounting information in banks operating in the Iraq Stock Exchange. The study also called for a focus on training accountants in the Iraq Stock Exchange and other entities that adhere to these standards, given their importance and ability to enable accountants to perform their work accurately and efficiently. It also encouraged other economic entities to adopt these standards. The application of International Financial Reporting Standards (IFRS) is witnessing continuous growth due to its pivotal role in economic entities, enhancing the quality of accounting information.]]>
<![CDATA[Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Perubahan Anggaran dan Sisa Lebih Anggaran Terhadap Penyerapan Anggaran Pada Suku Dinas Pertamanan dan Hutan Kota Jakarta Pusat ]]>
<![CDATA[Rizkia, Laili]]>;
<![CDATA[Hermala, Irvan]]>;
<![CDATA[Haningsih, Luna]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/jampk.v3i3.1100
<![CDATA[Optimalisasi penyerapan anggaran merupakan salah satu indikator utama dalam menilai efektivitas serta akuntabilitas pengelolaan keuangan daerah. Meskipun demikian, dalam praktiknya masih sering ditemukan ketidakseimbangan realisasi anggaran yang cenderung terakumulasi pada akhir tahun fiskal. Kondisi tersebut menunjukkan bahwa proses pengelolaan anggaran, khususnya pada tahap perencanaan dan pelaksanaan, belum sepenuhnya berjalan secara optimal. Permasalahan tersebut mendorong perlunya penelitian untuk mengidentifikasi faktor yang memberikan pengaruh terhadap tingkat kinerja penyerapan anggaran pada lingkungan kepegawaian di pemerinta daerah. Pada penelitian ini mempunyai tujuan untuk mengkaji hubungan antara perencanaan anggaran, pelaksanaan anggaran, perubahan anggaran, serta sisa lebih anggaran terhadap tingkat penyerapan anggaran di lingkuangan kepegawaian pemerintah daerah khususnya pada Sudin Pertamanan dan Hutan Kota Jakarta Pusat. Kajian ini menerapkan prespektif kuantitatif dan bentuk penelitian kausal untuk menelaah serta memahami korelasi sebab akibat antarvariabel. Pengumpulan data yang diperoleh secara langsung melalui distribusi kuesioner kepada pegawai yang terlibat dalam pengelolaan anggaran. Dari total populasi sebanyak 163 pegawai, diperoleh 62 responden yang dijadikan sampel yaitu teknik pemilihan sampel dengan kriteria tertentu. Setelah itu temuan data dikumpulkan kemudian dikaji kembali melalui teknik analisis regresi linear berganda yang dibantu oleh perangkat lunak SPSS versi 21. Temuan analisis pada penelitian ini menunjukkan variabel perencanaan anggaran, pelaksanaan anggaran, serta sisa lebih anggaran memiliki pengaruh memiliki hubungan positif serta signifikan dengan tingkat penyerapan anggaran. Sebaliknya, variabel perubahan anggaran menunjukkan tidak adanya pengaruh yang sangat signifikan. Secara keseluruhan , keempat poin variabel penelitian mampu menjelaskan sebesar 64,4% variasi dalam penyerapan anggaran. Dari temuan ini menunjukan kualitas perencanaan serta efektivitas pelaksanaan anggaran memiliki peran penting dalam meningkatkan optimalisasi penyerapan anggaran pada satuan kerja perangkat dan pemerintah daerah.]]>
<![CDATA[The Importance of Transparency in Tax Reporting and Its Role in Improving the Reputation of Companies: An Applied Study at the Iraqi Public Tax Authority for the Period 2018–2024 ]]>
<![CDATA[Arshed Rashed]]>;
<![CDATA[Mohammed Ali]]>;
<![CDATA[Iqbal Abed]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/jampk.v3i3.1118
<![CDATA[It aims Search to study importance Transparency in Report tax and its role in to improve reputation Companies, with the focus on an experience Authority public For taxes Iraqi For the period 2018-2024. It stems importance Search from The role pivotal For transparency tax in Strengthening trust investors and customers and the public In companies, Please on to support credibility Authority public For taxes As an entity Organizational. Adopted. Search on Curriculum Descriptive Analytical, where It was completed collection Data from during Surveys Directed For companies The Great And the average, Interviews with Officials Taxes, In addition to analysis Reports tax Annual Issued on Authority public For taxes . Also It was completed Use Methods Analysis statistician To determine relationship between level Transparency in Report tax and reputation companies in market Iraqi. It showed Results that there relationship Positive clear between Commitment With transparency tax and improving reputation Institutional For companies, where It turned out that companies that Track practices tax transparent Enjoy With credibility higher, And less In it Risks Legal, And it increases level satisfaction Customers and investors About it . As well . between Search that Strengthening Programs Awareness Taxation, and development Organized Regulatory Effective, and encouragement Disclosure The complete and flour on Obligations Taxation, Contributes In a way direct in building reputation institutional strong and investigation Compliance tax Sustainable . And concludes Search to that Transparency in Report tax Not merely commitment legal, but rather tool strategy To promote trust and improving image companies The Authority public For taxes on end whether, He is what Enhances the environment investment And contributes in development Economy National.]]>
