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The Institutions of Research and Community Service (IRCS) YKPN School of Business Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta Jalan Seturan, Sleman, DIY 55281 Telp. (0274) 486160, 486321 Fax. (0274) 486155
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INDONESIA
Jurnal Akuntansi Dan Manajemen
Published by Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta
ISSN : 08531269     EISSN : 2621704X     DOI : https://doi.org/10.53916/jam
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Manajemen is an Economic, Management, and Accounting Journal published by the Sekolah Tinggi Ilmu Ekonomi Yayasan Keluarga Pahlawan Negara as a medium to study various phenomena or problems as well as the results of research related to Economics, Management, and Accounting in a broad sense. Jurnal Akuntansi dan Manajemen is published three times a year, every April, August, and December. Editors receive articles from anyone whether written in Indonesian or English. Jurnal Akuntansi dan Manajemen focuses related on various themes, topics, and aspects of accounting, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Public Investment Public Procurement Sharia/Islamic Accounting Islamic Investment Accounting for Masjid, Zakat and Waqf Institution Auditing and Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Behavioral Investment Accounting Education Tax Accounting (Not Taxation) Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Information Technology Investment and Governance Environmental Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 60 Documents
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PENGARUH PENGHARGAAN, HUKUMAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN (Studi kasus UD. Langgan Wajar Karaban) Euis Widiati; Alda Riza Merdekawati
Jurnal Akuntansi Dan Manajemen Vol 33 No 2 (2022): JAM Vol 33 No 2 Agustus 2022
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i2.76

Abstract

This study aims to determine the effect of reward, punishment, and work discipline on employee performance at UD. Subscribe to Fair News. In this study, the independent variables consist of reward, punishment, and work discipline. The dependent variable is employee performance. This research is quantitative research where the respondents in this study are all employees at UD. Subscribe to Fair Karaban as many as 86 respondents. The analysis used in this research is a validity test, reliability test, classical assumption test, multiple linear regression test, and hypothesis testing. The results of this study indicate that reward, punishment, and work discipline have a significant effect on employee performance.
PENGARUH KEPERCAYAAN, KEPUASAN, DAN KUALITAS PELAYANAN TERHADAP MINAT PEMBELIAN KEMBALI OLX INDONESIA Abraham Febrian Widodo; Daniel Joel Immanuel Kairupan
Jurnal Akuntansi Dan Manajemen Vol 33 No 2 (2022): JAM Vol 33 No 2 Agustus 2022
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i2.77

Abstract

This study aims to test the trust, satisfaction, and service quality of OLX Indonesia's repurchase intention. The sample selection method used in this study is simple random sampling with respondents using OLX criteria. The type of data used in this study is primary data obtained by using a questionnaire via google form with a total of 100 respondents. The results of this study show that trust (X1) has no significant effect on the repurchase interest of OLX Indonesia, satisfaction (X2) has a significant effect on the repurchase interest of OLX Indonesia, service quality (X3) has a significant effect on the repurchase interest of OLX Indonesia
DISPOSITION EFFECT DALAM PEMBUATAN KEPUTUSAN INVESTASI OLEH KELOMPOK DAN INDIVIDU Elsa Juliati; Dewi Candrawati
Jurnal Akuntansi Dan Manajemen Vol 34 No 1 (2023): JAM Vol 34 No 1 April 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i1.78

Abstract

The purpose of this research is to analyze the influence of the disposition effect in decision making investment by groups and individuals and to determine the differences in disposition effects by groups and individuals in decision making investment. This research method uses a true experiment with posttest control group design. This experiment involved two treatments that is individuals and groups. The research population was students of STIE YKPN Yogyakarta with the number of samples collected were 40 subjects and the number that could be processed were 19 groups of subjects and 32 individual subjects.  The analysis technique used in this research is logistic regression analysis and One Way ANOVA. The results of this research showed that the disposition effect in decision making investment by the group had significant influence (P = 0.009 <α = 0.05) and the disposition effect in decision making investment by individuals had significant influence (P = 0.011 <α = 0.05), but there is no difference in disposition effect by groups and individuals in decision making investment (P = 0.269> α = 0.05).
ILUSI FISKAL DAN PENGARUHNYA TERHADAP PERTUMBUHAN EKONOMI DAN KESEJAHTERAAN MASYARAKAT Ayu Dyan Febrianti; Rudy Badrudin
Jurnal Akuntansi Dan Manajemen Vol 34 No 1 (2023): JAM Vol 34 No 1 April 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i1.79

Abstract

This study aims to identify the occurrence of the phenomenon of fiscal illusion in the influence of Regional Taxes, General Allocation Funds, Special Allocation Funds on Regional Expenditure and their influence on Economic Growth and Social Welfare in East Java Province in 2015-2018. The type of data used is secondary data. The object of research includes 38 regencies/cities in East Java Province with data sources obtained from Reports on Budget Realization and Economic Growth and Social Welfare. The analytical method used is Partial Least Square analysis. The conclusion obtained from the test is that Regional Taxes have a positive and significant effect on Regional Expenditures, General Allocation Funds have a positive and significant effect on Regional Expenditures, Special Allocation Funds have a positive but not significant effect on Regional Expenditures, Regional Expenditures have a positive and significant effect on Economic Growth, Growth The economy has a positive but not significant effect on people's welfare. There is a phenomenon of fiscal illusion where fiscal illusions have a positive and significant effect on economic growth but not a significant positive effect on social welfare in the regency/city of East Java Province in 2015-2018.
DETERIMINAN AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI ISSI PERIODE 2016-2020 Hikmatul Aulia; Dwi Marlina Wijayanti
Jurnal Akuntansi Dan Manajemen Vol 34 No 1 (2023): JAM Vol 34 No 1 April 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i1.80

Abstract

This study aimed to analyzed the factors that affect auditor switching on manufacturing company in ISSI. The population in this study are companies listed in Indonesia Sharia Stock Index (ISSI) the period 2016 to 2020. The number of manufacturing firm sampled in this study were 37 companies, obtained by purposive sampling method. The data analysis technique used is logistic regeression analysis with the application of SPSS program. Based on the analysis conducted, the result showed that the variables opinion going concern and management change does not affect on auditor switching, while auditor reputation having a significant influence on the company sample to perform the auditor switching.
MENUJU KEUNGGULAN MELALUI MALCOLM BALDRIGE DENGAN DAMPAK POSITIF DAN NEGATIFNYA UNTUK DUNIA BISNIS Nita Novia Nugraha Putri; Intri Ayu Murti; Evi Zulfiah; Bekti Widanta; Kusuma Chandra Kirana
Jurnal Akuntansi Dan Manajemen Vol 34 No 1 (2023): JAM Vol 34 No 1 April 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i1.81

Abstract

This study aims to determine the positive and negative impacts of applying the Malcolm Baldrige Method in the business world. This study also aims to find out whether it is possible if the Malcolm Baldrige Method is applied to MSMEs in Indonesia which in their business development are distinguished by 4 criteria namely Livelihood Activities, Micro Enterprise, Small Dynamic Enterprise and Fast Moving Enterprise, while for the Baldrige Assessment there are 7 pillars of assessment namely Leadership, Strategic Planning, Customer Focused, Measurement-Analysis-Knowledge Management, Workforce Focused, Operations Focused, and Results. To achieve the objectives of this study, researchers used a qualitative critical journal approach and literacy studies. This research finds several positive and negative impact points from the application of the Balcolm Baldrige Method in the business world, and finds that this method cannot be applied to all MSMEs. However, it is possible for an MSMEs that have a vision and mission to enter the stock market, then the 7 pillars of Malcolm Baldrige's assessment can be pioneered which pillars can be developed as early as possible.
ANALYSIS OF THE EFFECT OF FINANCIAL PERFORMANCE AND MARKET PERFORMANCE ON FIRM VALUE WITH MARKET VALUE ADDED AS A MEDIATION VARIABLE Saraswati Risma Dewi; Aidilla Fitri Dwi Setyowati; Sekar Kalista; Theresia Trisanti
Jurnal Akuntansi Dan Manajemen Vol 34 No 1 (2023): JAM Vol 34 No 1 April 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i1.82

Abstract

The purpose of this study is to determine the effect of financial performance calculated by Return on Assets and market performance calculated by Price Earning Ratio on firm value through Market Value Added as an intervening variable in mining companies listed on the Indonesia Stock Exchange in 2018-2020. The population used is 77 mining companies, purposive sampling method is used as a sampling technique which is then obtained by 25 mining companies with 75 data. Hypothesis testing uses a simultaneous test, partial test, and Sobel test. The research findings show that the relationship between financial performance and firm value; is supported, but the relationship between market performance and firm value; is not supported. Furthermore, Market Value Added can mediate the effect of financial performance on firm value, but Market Value Added is not able to mediate the effect of market performance on firm value
EXAMINING THE IMPACT OF WELL-BEING ORIENTED MANAGEMENT TOWARD KNOWLEDGE SHARING Tegar Satya Putra
Jurnal Akuntansi Dan Manajemen Vol 34 No 1 (2023): JAM Vol 34 No 1 April 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research paper aims to explore the relationship between knowledge sharing and well-being oriented management in organizations. Specifically, we investigate whether a well-being oriented management approach is positively associated with knowledge sharing behaviors among employees. Drawing on the literature on knowledge management and well-being, I propose a conceptual model that posits well-being oriented management as an antecedent of knowledge sharing behaviors. A survey of employees in various organizations is conducted to test our conceptual model. The results suggest that well-being oriented management is positively related to knowledge sharing bi-dimension, namely knowledge donating and knowledge giving. This finding supports the notion that when employees feel valued and supported in the workplace, they are more likely to share knowledge with their colleagues. We discuss the implications of our findings for managers and organizations interested in promoting knowledge sharing and employee well-being. The limitations of our study and suggest avenues for future research is also highlighted. Overall, this research contributes to the understanding of the role of well-being oriented management in promoting knowledge sharing behaviors in organizations, and provides insights for practitioners interested in creating a positive work environment that fosters knowledge sharing and employee well-being.  
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI Alfiatul Maulida; Ratih Kusumawardhani; Inosensius Basenti Lusi Betekeneng
Jurnal Akuntansi Dan Manajemen Vol 34 No 2 (2023): JAM Vol 34 No 2 Agustus 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i2.90

Abstract

The purpose of this study was to test whether the effect of financial performance has a positive effect on firm value with corporate social responsibility as a moderator. The population in this study used 30 food and beverage companies listed on the IDX during the 2019-2022 period. The sample used in writing this research was purposive sampling. Data obtained from 30 food and beverage companies listed on the IDX during the 2019-2022 period were processed using SPSS 23. The results of this study indicate that financial performance has a positive effect on company value and corporate social responsibility is able to moderate these two variables.
ANALISIS EFISIENSI PENGANGGARAN BIAYA PADA PROYEK ABC TAHUN 2023 Afif Akbar Syahputra; Ulfa Puspa Wanti Widodo
Jurnal Akuntansi Dan Manajemen Vol 34 No 2 (2023): JAM Vol 34 No 2 Agustus 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i2.92

Abstract

Tingginya harga rumah mengakibatkan generasi milenial sebagian besar masih tinggal bersama dengan orang tua atau mertua mereka. Kebutuhan perumahan dengan harga terjangkau dan fasilitas yang memadai menjadi suatu kebutuhan yang penting. Penelitian ini menganalisis efektivitas penganggaran biaya proyek ABC yang sedang dibangun oleh PT X di Surabaya. Penelitian deskriptif analitis ini mengumpulkan data melalui analisis dokumen dan observasi lapangan. Data tersebut kemudian dianalisis menggunakan metode efisiensi biaya produksi. Hasil penelitian menunjukkan bahwa penganggaran biaya yang efektif memerlukan estimasi biaya yang akurat berdasarkan data riil dan pengalaman terkait proyek serupa. Penelitian ini memberikan kontribusi penting dalam pemahaman tentang penganggaran biaya pada proyek properti, khususnya proyek ABC. Implikasi dari penelitian ini adalah pentingnya pengelolaan biaya yang efektif dalam mencapai tujuan proyek tepat waktu dan sesuai dengan anggaran yang telah ditetapkan.

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