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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 165 Documents
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Mekanisme Manajemen SDM dalam Transformasi Digital Berkelanjutan di Haier Smart Home Yin LingHu
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 4 No. 1 (2026): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v4i1.1238

Abstract

Transformasi digital tidak otomatis menghasilkan nilai organisasi yang bertahan lama ketika adopsi teknologi tidak diikuti perubahan pada kewenangan, alokasi talenta, insentif, dan kolaborasi. Penelitian ini bertujuan menjelaskan bagaimana mekanisme manajemen sumber daya manusia (MSDM) menerjemahkan strategi digital menjadi pengembangan organisasi yang berkelanjutan pada perusahaan manufaktur mapan. Penelitian menggunakan desain studi kasus tunggal tertanam dan longitudinal pada Haier Smart Home selama 2020-2025. Data terdiri atas 35 wawancara semi-terstruktur yang dilakukan pada November 2025-Maret 2026 dengan durasi total sekitar 2.805 menit, serta laporan tahunan, laporan ESG, dokumen tata kelola, materi korporasi, dan rekaman kasus publik. Analisis dilakukan melalui pengodean bergaya Gioia, pembabakan temporal, penelusuran proses, pencocokan pola, triangulasi, dan pengujian penjelasan alternatif. Hasil mengidentifikasi empat mekanisme yang saling bergantung: penyelarasan strategis dinamis, rekonfigurasi sumber daya berbasis pesanan, insentif yang terkait nilai pengguna, dan tata kelola platform kelompok rantai. Keempat mekanisme mengubah konektivitas digital menjadi kelincahan, inovasi, nilai pengguna, dan kualitas bisnis, tetapi juga menimbulkan risiko beban kerja, atribusi kontribusi, keadilan, dan biaya koordinasi. Kontribusi utama penelitian adalah memosisikan MSDM digital sebagai kapabilitas tata kelola organisasi, bukan sekadar digitalisasi fungsi SDM.
Evaluasi Capital Expenditure (CAPEX) terhadap Kinerja Keuangan: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2025 Ancelin Cornelia Firnanda; Siti Nurhaliza; Nadia Jasmine; Beatris Devenalia; Cicilia Erdinda Oktavia
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 4 No. 1 (2026): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v4i1.1246

Abstract

Capital Expenditure (CAPEX) adalah jenis investasi jangka panjang yang dilakukan perusahaan untuk memperoleh, memperbarui, atau meningkatkan aset tetap, sehingga dapat mendukung kegiatan operasional serta pertumbuhan usaha perusahaan. Meskipun begitu, kenaikan CAPEX tidak selalu berarti peningkatan hasil keuangan, jadi perlu dicek apakah investasi itu efektif atau tidak. Penelitian ini bertujuan untuk menilai perkembangan CAPEX dan menganalisis hubungannya dengan kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dalam waktu 2021 hingga 2025. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian yang bersifat deskriptif. Sampel dipilih dengan metode purposive sampling dan menghasilkan 11 perusahaan dengan total 55 observasi. Data didapat dari laporan keuangan dan laporan tahunan perusahaan, sedangkan untuk mengetahui kinerja keuangan digunakan tiga indikator yaitu Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM). Analisis dilakukan menggunakan statistik deskriptif untuk menggambarkan perkembangan CAPEX dan perubahan indikator profitabilitas selama masa penelitian. Hasil penelitian menunjukkan bahwa nilai CAPEX di perusahaan-perusahaan sampel mengalami perubahan naik turun dari tahun ke tahun. Peningkatan investasi dalam aset tetap tidak selalu berarti ada peningkatan dalam ROA, ROE, atau NPM, sehingga besarnya CAPEX belum bisa menjadi satu-satunya indikator untuk menilai peningkatan kinerja keuangan. Temuan ini menunjukkan bahwa keberhasilan investasi lebih tergantung pada cara mengelola aset yang efektif, kemampuan menjalankan operasi secara efisien, serta kemampuan perusahaan dalam memaksimalkan sumber daya yang dimiliki. Jadi, investasi jangka panjang harus dilengkapi dengan strategi pengelolaan aset dan operasional yang baik agar bisa menghasilkan manfaat ekonomi yang terus-menerus.
Digital Financial Literacy, Finauancial Attitudes, and Financial Self-Efficacy in Relation to Financial Behavior among Micro, Small, and Medium Enterprise (MSME) Owners in Indonesia Yoga Dava Akbar Argaputra; Mychelia Champaca
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 4 No. 1 (2026): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v4i1.1251

Abstract

The rapid development of digital financial technology in Indonesia has not been fully accompanied by prudent financial behavior among micro, small, and medium enterprises (MSMEs), creating a gap between technology adoption and effective financial management. This study aims to examine the effects of Digital Financial Literacy, Financial Attitudes, and Financial Self-Efficacy on the financial behavior of MSME actors. A quantitative explanatory approach was employed using data collected from 300 MSME actors selected through purposive sampling. Data were obtained through a structured Likert-scale questionnaire and analyzed using multiple linear regression. The findings reveal that Digital Financial Literacy and Financial Self-Efficacy have positive and significant effects on financial behavior, whereas Financial Attitudes have no significant effect. These results suggest that technical competence in using digital financial services and confidence in managing financial resources play a more important role in shaping responsible financial behavior than positive financial attitudes alone. In conclusion, strengthening Digital Financial Literacy and Financial Self-Efficacy is essential for improving the financial behavior of MSME actors in Indonesia.
Analisis Perbandingan Model Altman dan Model Springate untuk Memprediksi Kesehatan Keuangan Perusahaan pada PT Garuda Indonesia Tbk Periode 2020-2024 Putri Amelia Sartika; Muhammad Yusuf; Fernando Africano
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 4 No. 1 (2026): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v4i1.1252

Abstract

The purpose of this study is to analyze the comparison between the prediction of financial distress in PT Garuda Indonesia (Persero) Tbk using the Altman Z-Score model and Springate model in the years of 2020-2024. The reason for conducting the study is due to the company’s financial condition that has undergone dramatic changes due to the COVID-19 pandemic, PKPU proceedings, and debt restructuring. In this study, the qualitative descriptive method was used with the secondary data that was taken from annual financial statements from Indonesia Stock Exchange using the purposive sampling method. From the research result, it is known that the Altman Z-Score. Model classified the company as being in financial distress in 2020, 2021, 2023, and 2024, and in the grey area in 2022. The Springate Model classified the company as potentially bankrupt in 2020, 2021, 2023, and 2024, and as healthy in 2022. Both models showed consistent results in four years of observation, but differed in 2022. The difference is due to the different weights of the variables, where Altman emphasizes solvency aspects more, while Springate is more sensitive to operational profitability. Overall, PT Garuda Indonesia's financial condition during the research period has not shown consistent stability.
Corporate Strategy Configuration, Financial Performance, and Real Estate Asset Quality as Determinants of Market Valuation: Evidence from Indonesian Listed Property Developers Saza Taupiq Ahmad; Raden Aswin Rahadi
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 4 No. 1 (2026): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v4i1.1253

Abstract

Indonesian listed property developers with significant presence in Greater Jakarta have experienced a persistent decline in market valuation between 2015 and 2025, a pattern that predates and outlasted the Covid-19 shock and cannot be attributed to weak physical property demand, which remained resilient throughout the period. This study investigates the determinants of this valuation gap through an integrated framework combining Corporate Strategy Configuration, Financial Performance, and Real Estate Asset Quality as direct and moderating predictors of market valuation, alongside macroeconomic and firm-specific conditions (Bank Indonesia interest rate, inflation, the Covid-19 period, company size, and divestment activity). Using an eleven-year panel of 13 purposively sampled listed property developers with a one-year lagged structure, the study applies Partial Least Squares Structural Equation Modelling (SEM-PLS) together with Multi-Group Analysis (MGA) across firm-size and revenue-model subgroups, triangulated with three expert interviews. The model explains a substantial share of variance in valuation (R² = 0.566, adjusted R² = 0.533). Corporate Strategy Configuration, Company Size, Divestment Activity, Inflation, and Covid-19 emerge as significant direct predictors, while Financial Performance, Real Estate Asset Quality, and the BI Rate do not. Both moderation paths are non-significant, indicating that Asset Quality functions as an independent valuation signal rather than a conditioning mechanism. MGA results show that valuation dynamics differ significantly by revenue-model orientation, with the model explaining valuation considerably better for sales-oriented developers than for recurring-income developers, and more narrowly by firm size, where Asset Quality and Inflation are priced differently across large and medium developers. The findings indicate that the Indonesian property-developer valuation discount is driven principally by scale, strategic financing posture, and revenue-model orientation rather than by asset accumulation or macroeconomic conditions alone, offering an evaluative framework for investors, actionable guidance for management, and evidence that capital-market interventions targeted at medium-sized, sales-oriented developers may be more effective than broad monetary measures in supporting Indonesia's housing agenda

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