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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 149 Documents
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Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Perubahan Anggaran dan Sisa Lebih Anggaran Terhadap Penyerapan Anggaran Pada Suku Dinas Pertamanan dan Hutan Kota Jakarta Pusat Laili Rizkia; Irvan Hermala; Luna Haningsih
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.v3i3.1100

Abstract

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.
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 Arshed Rashed; Mohammed Ali; Iqbal Abed
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.v3i3.1118

Abstract

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.
Analysis of the Gap Between Taxable Profit and Accounting Profit and Its Impact on Tax Justice and Financial Stability: An Applied Study at the General Tax Authority of Iraq for the Period 2018-2025 Hayder Koshan
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.v3i3.1124

Abstract

The research aims Search to analysis gap between Profit Accountant And profit tax and statement Its effect in investigation Justice tax Stability Financial, That's from during study Applied in Authority public For taxes Iraqi during The period (2018–2025). It stems from importance Search from being Profit Accountant It represents a result Activity Economic According to For standards Accounting in when It is to set Profit tax According to For legislation and the laws Taxation, The matter that leads to appearance Differences or gaps between them a result difference Foundations Measurement and recognition In revenue And expenses, Please on Difference in Ways Calculation Consumption and allocations and some processors Accounting The other. It was adopted. Search on Curriculum Descriptive analytical in an offer Concepts Theory Related With profit Accountant And profit tax and justice Taxation, addition to Use Curriculum Applied To analyze Data Available For the period Time Specific, from during measurement size gap between The profit Analysis Its trends and its effect in The outcome tax Stability Financial. As well. It was completed Use group from Methods Statistics To analyze relationship between gap tax And all from Justice tax and stability Revenue The public. Access. Search to presence gap Note between Profit Accountant And profit tax during period the study, Return in part big From it to difference Rules Accounting And taxation, Please on some practices Related By avoiding tax weakness Coordination between The two systems Accountant And the taxpayer. And it showed Results that breadth This is amazing gap may leads to impact in level Justice tax between Those responsible, as may Reflected negatively on stability Revenue tax For the state.
Tax Awareness, Tax Knowledge, and Tax Sanctions on Motor Vehicle Taxpayer Compliance Daru Ramadhan; Haninun Haninun
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 4 (2026): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i4.1089

Abstract

Motor vehicle tax compliance remains an important concern despite the rising capacity of local governments to generate revenue from this sector. The persistence of low compliance is closely related to behavioral factors and insufficient taxpayer understanding. This study focuses on examining how tax awareness, taxpayer knowledge, and. Tax the level of compliance among motor vehicle taxpayers at the SAMSAT Office of Bandar Lampung City. The research adopts a quantitative design using primary data gathered from 100 motor vehicle owners through questionnaires. To examine how different factors relate to one another, multiple linear regression was employed. The results demonstrate that tax awareness, taxpayer knowledge, and tax sanctions each have a significant positive effect on taxpayer compliance. These findings highlight that compliance is influenced by a combination of internal and external factors. Accordingly, strengthening tax-related education and maintaining consistent implementation of tax sanctions are essential strategies to encourage voluntary compliance.
The Impact of Applying Zero-Based Budgeting on the Quality of Internal Control in Economic Units: An Applied Study on Iraqi Banks Fadhel Abed; Shehlaa Annon; Laith Khaghaany
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.v3i3.1122

Abstract

This study examines the impact of applying Zero-Based Budgeting on the quality of internal control in economic units, with an applied focus on Iraqi banks The research aims to determine whether adopting Zero-Based Budgeting contributes to enhancing efficiency transparency, and accountability within internal control systems The study is based on the premise that traditional budgeting methods often rely on incremental adjustments which may overlook inefficiencies, whereas Zero-Based Budgeting requires justification of all expenses from a zero base, thereby strengthening oversight and resource allocation. To achieve the objectives of the study a descriptive analytical approach was adopted supported by an applied field study conducted on a sample of employees working in Iraqi banks Data were collected using a structured questionnaire designed to measure the degree of Zero-Based Budgeting implementation and its influence on internal control components including control environment risk assessment control activities information and communication, and monitoring Statistical tools were employed to analyze the data and test the study hypotheses. The results indicated a statistically significant positive relationship between the application of Zero-Based Budgeting and the improvement of internal control quality The findings showed that Zero-Based Budgeting enhances financial discipline, reduces unnecessary expenditures supports better decision making and improves monitoring procedures. Additionally the application of ZBB was found to strengthen risk assessment practices and increase the effectiveness of control activities within Iraqi banks. The study concludes that adopting Zero-Based Budgeting plays an important role in improving internal control quality in economic units It recommends that Iraqi banks expand the use of Zero-Based Budgeting provide training programs for employees and integrate modern technological tools to support budgeting and control processes These steps are expected to enhance financial performance and strengthen governance frameworks within the banking sector.
The Role of Distributed Leadership In Improving Work Environment Conditions Through the Mediating Role of Innovation Readiness: an Applied Study Israa Oleiwi
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.v3i3.1123

Abstract

The study aims to explore the role of distributed leadership (DIL) among employees in private hospitals in improving work environment conditions (WEC) through innovation readiness. This objective was established to address a significant problem, namely: (Is there a role for DIL in improving WEC through the mediating role of innovation readiness among employees in private hospitals?). To tackle this problem, a descriptive-analytical approach was adopted using a questionnaire as the tool for data collection. Accordingly, 100 questionnaires were distributed, 79 were retrieved, 66 of which were valid and 13 were invalid. For the purpose of data analysis, the SPSS & AMOS package was employed to determine the levels of the study variables. Accordingly, the study produced several results, foremost of which is the existence of a correlation between DIL, WEC, and Innovation Readiness. This indicates that Innovation Readiness contributes to enhancing the relationship between DIL and WEC, highlighting the prioritisation of private hospitals on improving these variables through enhancing openness to innovation and flexibility of administration among employees. This leads to building supportive functional and supervisory quality, participation in informed decision-making, which improves collaboration within work teams, directly reflecting on creating a behavioural and material work environment aimed at achieving the organisation's long-term vision. The study also offered several recommendations, the most important of which focused on the necessity of continuously developing employees’ capabilities by encouraging them to participate in ongoing training courses to enhance their skills and Innovation abilities, thereby improving working and organisational conditions in hospitals and providing greater opportunities for employee development and utilising their capabilities in a manner that serves the organisation's objectives..
Analyzing the Social Impact of ESG Programs Through the SDGs Framework and SROI Approach: A Case Study of PT Merdeka Copper Gold Tbk, Platinum Rank ASRRAT 2025 Tyas Indrayanti; Ida Bagus Ketut Bayangkara
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 4 (2026): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i4.1141

Abstract

This study analyzes the social impact of Environmental, Social, and Governance (ESG) programs at PT Merdeka Copper Gold Tbk, an Indonesian mining company that achieved Platinum Rank in the Asia Sustainability Reporting Rating (ASRRAT) 2025. Using a qualitative case study approach through document analysis of the company's 2024 Sustainability Report, this research applies the Social Return on Investment (SROI) framework alongside the Sustainable Development Goals (SDGs) and GRI Standards as analytical lenses. The findings indicate that Merdeka allocated USD 5,613,149 toward community development and empowerment initiatives in 2024 an 83% increase from the prior year covering eight social pillars aligned with SDG 1, 3, 5, 6, 8, 12, 13, 15, 16, and 17. SROI analysis demonstrates that the social value generated through education, health, economic empowerment, gender equality, and environmental programs substantially exceeds the investment made. This study contributes to ESG accounting literature in the extractive sector and illustrates how the SROI framework can serve as a qualitative-evaluative instrument for social impact measurement in corporate sustainability reporting.
Analyzing The Impact of Entrepreneurial Motivation on Motives of Sustainable Environmental Adaptation: A Survey Study of The Opinions of a Sample of Employees in Smartphone Trading Companies in Al-Diwaniyah City Rasha Neamah; Omaima Tomas; Zainab Kareem
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 4 (2026): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i4.1142

Abstract

The current research aims to analyse the impact of entrepreneurial motivation represented in (entrepreneurial passion, entrepreneurial self-efficacy, entrepreneurial Autonomy, entrepreneurial achievement) on the motives of sustainable environmental adaptation by (economic motives, social motives, environmental motives) for a sample of workers in smartphone trading companies in the city of Al-Diwaniyah by three companies (Dar Al-Dhal, Al-Ghad Al-Mashreq, Glitter Al-Lens). This study addresses the research problem, which has been classified as an important question: (Is it possible to analyse the impact of entrepreneurial motivation on Motives of Sustainable Environmental Adaptation among workers in smartphone trading companies in the city of Al-Diwaniyah?). In order to detect the level of research variables and analyse their results, the questionnaire tool was relied upon as a mechanism to collect the necessary data from the research sample, As a result, (130) were distributed and (121) questionnaires were retrieved from them, with (9) being damaged. This indicates that (112) are valid for analysis. To analyse and extract the results, two packages (SPSS & AMOS) were relied upon to analyse the results and test hypotheses. Based on this, the research reached a set of results, the foremost of which was the existence of a significant correlation between entrepreneurial motivation and sustainable environmental adaptation. This implies the keenness of the concerned companies to invest in the entrepreneurial motivation of improving the motives for sustainable environmental adaptation towards their workers. The research provided a set of recommendations, the most important of which is that the concerned companies should encourage work teams to develop creative solutions that reduce the economic, social, and environmental impact, such as designing phones that can be disassembled and updated.
The Effect of Liquidity, Profitability, and Capital Structure on Firm Value In The Metal and Mineral Industry Sub-Sector Listed On The Indonesia Stock Exchange (IDX) For The 2019-2024 Period Nora Pirasti; Pristin Prima Sari; Johannes Maysan Damanik
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 4 (2026): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i4.1158

Abstract

Firm value is an important indicator that reflects a company’s financial performance and market perception, in the metal and mineral industry, which frequently experiences fluctuations in financial conditions and investment decisions. Previous studies have shown inconsistent findings regarding the influence of liquidity, profitability, and capital structure on firm value, highlighting the need for further research. Therefore, this study aims to examine the effect of liquidity, profitability, and capital structure on firm value in the metal and mineral industry sub-sector listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2024. This study employed a quantitative approach using secondary data obtained from the annual financial reports of each company. A purposive sampling technique was used to select 15 companies, resulting in 90 observation data points. Data analysis was conducted using multiple linear regression with SPSS. The results indicate that profitability and liquidity have a positive effect on firm value, while capital structure has a negative effect on firm value. Simultaneously, all variables significantly affect firm value. the coefficient of determination results indicate that liquidity, profitability, and capital structure explain 99,7% of the variationin firm value. In conclusion, liquidity and profitability play a more important role in increasing firm value compared to capital structure in companies within the metal and mineral industry sub-sector.

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