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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 141 Documents
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Pengaruh Artificial Intelligence dan Hyper-Personalization terhadap Niat Beli Generasi Z pada Platform Social Commerce Shopee: Peran Mediasi Kepercayaan Konsumen Abdullah Zailani
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i3.1057

Abstract

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.
Pengaruh Persepsi Harga dan Citra Merek terhadap Keputusan Pembelian Emina Bright Stuff Face Toner pada Mahasiswa STIE Tuah Negeri Dumai Khotimah, Khusnul
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i3.1059

Abstract

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.
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 Hidayati, Dinia; Sugiyono, Sugiyono
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i3.1079

Abstract

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.
Improving Pro-Sustainable Customer Responses Through Spiritual Marketing Mohammed, Khalid Kadhim
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i3.1083

Abstract

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.
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 Hani Al-Zameli , Ali Abdul-Hussein
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i3.1084

Abstract

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.
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 Mhmood, Yousif Riyadh; Abed Alabboodi , Rawad Fadhil; Abed, Ashwaq Thabit
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i3.1085

Abstract

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.
The Impact of Electronic Accounting Information Systems on the Security of Financial Information Sendw, Ahmed Kadhim
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.1086

Abstract

This study aimed to prove the security of financial information through the confidentiality and non-disclosure of information by individuals. To achieve this objective, the research addressed the knowledge bases and theoretical foundations of electronic accounting information systems (EAIS) and their relationship to accounting books and documents. It also discussed financial information security (FIS), its importance, elements, and components, and clarified the competence and effectiveness of accounting information systems implemented in government departments. Furthermore, it determined the importance of financial information confidentiality in government units, given that FIS constitutes a fundamental pillar of the administrative system within economic units. This is due to its role in protecting user information, whether for government units or stakeholders involved in decision-making, through reliance on accounting information systems. The research reached several conclusions, most notably the global interest in EAIS due to their significant advantages in the field of FIS. Additionally, the readiness of the system used in a company helps meet the requirements for protecting FIS
Pengaruh Current Ratio (CR), Debt To Equity Ratio (DER) dan Inventory Turnover (ITO) Terhadap Return On Asset (ROA) (Studi Pada Perusahaan BUMN Jasa Infrastruktur Yang Tercatat Di Bursa Efek Indonesia Periode 2019 – 2023) Sihotang, Leonard H.S.; Sugiyono
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.1088

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), dan Inventory Turnover (ITO) terhadap Return on Assets (ROA) pada perusahaan BUMN sektor jasa infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausal, serta memanfaatkan data sekunder berupa laporan keuangan tahunan. Sampel penelitian terdiri dari lima perusahaan BUMN infrastruktur, yaitu PT Adhi Karya (Persero) Tbk, PT Jasa Marga (Persero) Tbk, PT Pembangunan Perumahan (Persero) Tbk, PT Wijaya Karya (Persero) Tbk, dan PT Waskita Karya (Persero) Tbk. Teknik analisis data yang digunakan adalah regresi data panel dengan model terbaik Fixed Effect Model (FEM), yang ditentukan melalui uji Chow, Hausman, dan Lagrange Multiplier. Hasil penelitian menunjukkan bahwa CR dan DER tidak berpengaruh signifikan terhadap ROA, sedangkan ITO berpengaruh positif signifikan terhadap ROA. Temuan ini menegaskan bahwa efisiensi pengelolaan persediaan merupakan faktor utama yang berkontribusi terhadap peningkatan profitabilitas perusahaan BUMN infrastruktur
Pengaruh Asimetri Informasi, Budaya Organisasi, Implementasi Good Governance, dan Gaya Kepemimpinan terhadap Kecurangan Akuntansi Pravitasari, Rahma; Devi Pramita, Yulinda
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i3.1092

Abstract

Kecurangan akuntansi sering terjadi pada instansi pemerintahan, seperti yang kita tahu bahwa banyak sekali kasus korupsi yang dilakukan oleh oknum pejabat pemerintah. Tak sedikit juga yang menyalahgunakan aset demi kepentingan individu maupun kelompok sehingga kerap merugikan banyak pihak juga Negara. Serta penyalahgunaan kekuasaan atau posisi dalam lingkungan pemerintahan. Penelitian ini bertujuan untuk menguji dan menganalisa secara empiris mengenai pengaruh asimetri informasi, budaya organisasi, implementasi good governance, dan gaya kepemimpinan terhadap kecurangan akuntansi pada Organisasi Perangkat Daerah (OPD) Kabupaten Magelang. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan survey. Sumber data yang digunakan pada penelitian ini yaitu menggunakan data primer yang dikumpulkan melalui kuesioner dengan menggunakan metode purposive sampling, sehingga sampel yang diperoleh sebanyak 131 responden yang terdiri dari Kepala OPD, Kasubag Keuangan, dan Staff Keuangan pada OPD Kabupaten Magelang. Hasil penelitian ini menunjukkan bahwa variabel asimetri informasi berpengaruh positif terhadap kecurangan akuntansi. Sedangkan variabel budaya organisasi dan implementasi good governance berpengaruh negatif terhadap kecurangan akuntansi. Namun, pada variabel gaya kepempimpinan menunjukkan hasil tidak berpengaruh terhadap kecurangan akuntansi. Penelitian selanjutnya dapat menambahkan variabel lain yang dapat mempengaruhi kecurangan akuntansi pada instansi pemerintahan seperti efektivitas pengendalian internal. Efektivitas pengendalian internal penting untuk diteliti karena pengendalian internal dirancang untuk mengurangi risiko yang mungkin dihadapi oleh instansi atau organisasi, sehingga apakah terdapat pengaruh antara efektivitas pengendalian internal dengan kecurangan akuntansi.
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 Seher, Haider
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i3.1095

Abstract

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.

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