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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 132 Documents
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Pengaruh Bystander Effect dan Whitleblowing terhadap Academic Fraud Intention pada Mata Pelajaran Dasar-Dasar Akuntansi di SMK Negeri Surakarta Syafana, Rekhana Riska Nur; Hamidi, Nurhasan
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.602

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh bystander effect terhadap academic fraud intention pada mata pelajaran dasar-dasar akuntansi di SMKN Surakarta. (2) Pengaruh whistleblowing terhadap academic fraud intention pada mata pelajaran dasar-dasar akuntansi di SMKN Surakarta. (3) Interaksi pengaruh bystander effect dan whistleblowing terhadap academic fraud intention pada mata pelajaran dasar-dasar akuntansi di SMKN Surakarta. Metode penelitian yang digunakan adalah penelitian kuantitatif. Data diperoleh dari penyebaran kuesioner. Sampel yang digunakan dalam penelitian ini adalah peserta didik jurusan akuntansi kelas X pada SMK Negeri di Surakarta yang berjumlah 167 peserta didik. Data dalam penelitian ini diolah menggunakan uji regresi linear berganda dengan bantuan program SPSS versi 23. Hasil penelitian ini menunjukkan bahwa: (1) Terdapat pengaruh signifikan pada variabel bystander effect terhadap academic fraud intention pada mata pelajaran dasar-dasar akuntansi di SMKN Surakarta. (2) Terdapat pengaruh signifikan pada variabel whistleblowing terhadap academic fraud intention pada mata pelajaran dasar-dasar akuntansi di SMKN Surakarta. (3) Terdapat pengaruh yang signifikan secara simultan pada variabel bystander effect dan variabel whistleblowing terhadap academic fraud intention pada mata pelajaran dasar-dasar akuntansi di SMKN Surakarta.
Pengaruh Online Customer Review, Kualitas Produksi Dan Promosi Terhadap Keputusan Pembelian Pengguna Marketplace Tokopedia Di Yogyakarta Yanuardi Wisnu Murti; Awan Santosa
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.589

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh customer review, kualitas produksi dan promosi terhadap keputusan pembeli pengguna marketplace Tokopedia di Yogyakarta. Pendekatan penelitian ini adalah kuantitatif dengan menggunakan kuesioner sebagai alat pengumpulan data. Teknik sampling menggunakan non probability sampling dengan metode purposive sampling. Data yang dikumpulkan dianalisis menggunakan metode uji koefisien regresi (uji-t). Hasil analisis menunjukkan bahwa online customer review tidak berpengaruh signifikan terhadap keputusan pembeli. Kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembeli, promosi berpengaruh positif dan signifikan terhadap keputusan pembeli. Penelitian ini memberikan wawasan mengenai keputusan pembeli pengguna marketplace Tokopedia di Yogyakarta. Implikasi praktisnya adalah pentingnya pengaruh online customer review, mengetahui kualitas produk serta promosi yang dilakukan produsen terhadap pembeli pengguna marketplace Tokopedia di Yogyakarta
Analysis Of The Implementation Of Enterprise Risk Management (ERM) at Zeribowl Group Medan Tanjung, Ayu Wulandari
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.625

Abstract

This study aims to see how the implementation of Enterprise Risk Management (ERM) in Zeribowl Group Medan Company. This study is a field research using a descriptive qualitative approach. From the results of the study it is known that Enterprise Risk Management (ERM) in Zeribowl Group Company is implemented through eight frameworks including, internal environment, strategic and risk objectives setting, event identification, risk assessment, risk response, control activities, information and communication, monitoring. In addition, through a comprehensive ERM, Zeribowl Group is committed to ensuring that existing risks can be managed effectively, so that the company can focus more on achieving its strategic goals while maintaining the integrity and resilience of the business in the long term.
Pengaruh Konformitas Teman Sebaya dan Minat Karir terhadap Pengambilan Keputusan Memilih Program Studi Pendidikan Akuntansi Rahmania, Chanifah; Susilaningsih; Ivada, Elvia
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.630

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh konformitas teman sebaya dan minat karir terhadap pengambilan keputusan memilih Program Studi Pendidikan Akuntansi. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah mahasiswa Pendidikan Akuntansi Universitas Sebelas Maret angkatan tahun 2021-2024 berjumlah 258 mahasiswa. Sampel diambil dengan menggunakan teknik proportional random sampling. Teknik pengumpulan data yang digunakan adalah kuesioner untuk konformitas teman sebaya, minat karir dan pengambilan keputusan memilih Program Studi Pendidikan Akuntansi. Teknik analisis data menggunakan analisis korelasi berganda. Hasil penelitian menunjukkan bahwa terdapat pengaruh konformitas teman sebaya dan minat karir terhadap pengambilan keputusan memilih Program Studi Pendidikan Akuntansi.
Pengaruh Gaya Hidup dan Citra Merek Terhadap Keputusan Pembelian Sayuran Hidroponik di Palembang Fitrie, Fayza; Valentino, Oliver
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.652

Abstract

Penelitian ini bertujuan untuk menjelajahi bagaimana gaya hidup dan persepsi terhadap merek mempengaruhi pembelian sayuran hidroponik di Palembang. Fokus utama penelitian adalah untuk mengidentifikasi peran gaya hidup individu, seperti kesadaran akan kesehatan, kepedulian lingkungan, dan preferensi terhadap makanan sehat, dalam memengaruhi preferensi konsumen terhadap sayuran hidroponik. Pendekatan penelitian ini bersifat kuantitatif, menggunakan kuesioner sebagai sarana utama untuk mengumpulkan data dari konsumen yang membeli sayuran hidroponik di Palembang. Temuan dari penelitian ini menegaskan bahwa gaya hidup individu memiliki dampak yang signifikan pada keputusan pembelian sayuran hidroponik. Aspek-aspek seperti kesadaran akan manfaat kesehatan sayuran hidroponik, kepedulian terhadap lingkungan, dan orientasi terhadap gaya hidup sehat, memainkan peran penting dalam membentuk preferensi pembelian. Selain itu, citra merek juga memengaruhi preferensi konsumen terhadap sayuran hidroponik. Implikasi dari hasil penelitian ini memberikan informasi yang berharga bagi produsen dan pemasar untuk mengembangkan strategi pemasaran yang lebih efektif, dengan tujuan meningkatkan minat dan penjualan sayuran hidroponik di pasar Palembang serta meningkatkan kesadaran akan pentingnya makanan sehat dan berkelanjutan dalam masyarakat.
Literature Review: Implementation of Good Corporate Governance Principles in Improving Company Performance Sihombing, Dona Olivia; Talitha Nabila; Muhammad Khoiri Luthfi; Renny Maisyarah
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.659

Abstract

This study aims to determine how the implementation of the principles of Good Corporate Governance (GCG) principles in improving company performance. this research is also proven to create good corporate governance and can improve company performance. the research method used is qualitative method. data collected from books, magazines, and articles published in various scientific journals. the results of this study prove that the implementation of GCG principles significantly affects the improvement of company performance, such as PT Kereta Api Indonesia (Persero), Bank Jatim Dr.Soetomo Branch, Bank Syariah Mandiri Sidoarjo Branch, PT Taspen (Persero) and Mui Yogyakarta Cash Waqf Board.
Literature Review: The Effect of Corporate Governance and its Impact on Sustainability Performance Nabila Yolanda; Silitongga, Juliarta Elisabeth; Izzati, Dina; Maisyarah, Renny
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.666

Abstract

This literature review explores the relationship between corporate governance and business sustainability, emphasizing how effective governance practices enhance transparency and accountability. In today’s competitive landscape, companies strive to increase their value to ensure long-term survival and growth. Good Corporate Governance (GCG) is pivotal in achieving these goals, particularly considering past financial scandals that highlighted governance failures. Key principles such as fairness, responsibility, transparency, and accountability are discussed in relation to their impact on stakeholder trust and decision-making. The review also examines the interplay between corporate governance and Corporate Social Responsibility (CSR), demonstrating how both approaches contribute to a positive corporate image and stakeholder engagement. Through qualitative analysis of recent research, the review identifies critical factors influencing corporate performance, including board composition and institutional ownership. Findings suggest that companies prioritizing good governance not only enhance financial performance but also promote social and environmental responsibility. This underscores the importance of adopting comprehensive governance frameworks as a strategic approach to achieving sustainable competitive advantage and ensuring long-term business success. Ultimately, this review highlights the necessity for organizations to integrate governance and sustainability practices to foster resilience in an ever-evolving market.
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.

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