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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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PERAN MEDIASI SIKAP HEDONIS DAN UTILITARIAN DALAM MEMPENGARUHI HUBUNGAN KETERLIBATAN AFEKTIF DAN KOGNITIF TERHADAP NIAT BELI PRODUK APPLE Heni Kusumawati; Anisa Triska Sari
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.v34i2.100

Abstract

This study aims to examine the effect of affective and cognitive engagement on purchase intentions on Apple branded products with Hedonic and utilitarian attitudes as mediating factors. The data source applied to this research is primary data. The sample for this research are men and women aged 18 to 50 years who buy Apple branded products on the Java. The number of samples applied was 131 respondents who were selected through actual purposive sampling based on certain criteria. Data collection was carried out by distributing questionnaires online using the Google Form platform. The collected data were analyzed using multiple linear regression methods with the help of SPSS software. Research findings show that affective involvement correlates with Hedonis attitudes of consumer of Apple products, cognitive involvement influence utilitarian attitudes of consumers of Apple products, Hedonic and utilitarian attitudes influence purchase intentions of consumers of Apple products, Hedonic attitudes mediates the relationship between  affective involvement and purchase intentions of Apple products, utilitarian attitudes mediates the relationship between cognitive engagement and purchase intentions of Apple product.
GREEN PERCEIVED VALUE ON GREEN PRODUCT AWARENESS AND GREEN SATISFACTION MODERATED BY GENDER Conny Tjandra Rahardja; Da’isya Arumanda Chitta Fataya
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.v34i2.101

Abstract

The interest in this research arises from the contradiction between the increasing need for tissue use in modern society based on data from the Food and Agriculture Organization (FAO) and the threat it poses to environmental sustainability through deforestation for tissue raw materials and tissue waste disposal. One of the companies that actively promotes the production of environmentally friendly tissue is Tessa tissue manufacturer. This research utilizes purposive sampling technique, selecting members of the green community who consume various Tessa tissue products. The data processing in this study employs the PLS-SEM method using SmartPLS 3 software. The research includes measurement model testing, structural model testing, hypothesis testing, and moderation testing. The results of the study indicate that green perceived value has a positive effect on green awareness and green satisfaction. Gender does not moderate the influence of green perceived value on green awareness and green satisfaction. 
UJI BEDA KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH ANTARA SAAT PPKM DIPERKETAT DAN SETELAH PPKM DIPERLONGGAR Hana Nur Sahari; Rudy Badrudin
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.v34i2.106

Abstract

This study aims to determine the impact of the Covid-19 pandemic on Regional Tax and Regional Levy revenues. More precisely, to test and analyze whether there is a difference in contribution between Regional Tax and Regional Levy between when PPKM rules are tightened and after PPKM rules is relaxed. The sample selection in this study used the judgment sampling method. The data used as an analysis tool is data on the realization of regional tax revenues and regional levies in Surakarta City from 2020 to 2022 obtained from the BPKAD Surakarta City. The results of this study show that there is a difference in regional tax contributions in Surakarta City between when PPKM is tightened and after PPKM is relaxed, and there is no difference in regional levy contributions in Surakarta City between when PPKM is tightened and after PPKM is relaxed.
PROFITABILITAS MERUPAKAN SINYAL PENTING YANG MENJELASKAN NILAI PERUSAHAAN Felista Mardiana Tae Nahak; Efraim Ferdinan Giri
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.v34i2.111

Abstract

This research expands previous research which has examined the factors that influence company value on the Indonesian Stock Exchange. Purpose: This research wants to show that the elements of financial reports provide signals for investors in making investment decisions. This research aims to examine the influence of profitability, solvency and liquidity on company value. Method: This research used 120 samples from 40 companies listed in the LQ45 company category during 2020- 2022. Profitability is measured by the ROA ratio, solvency is measured by the Debt Ratio (DR), and liquidity is measured by the Current Ratio (CR). Analysis: the research model was tested using multiple linear regression. Results and Discussion: Profitability has a positive and significant effect on company value, while the solvency and liquidity variables have an insignificant effect on company value. The results of this research imply that company profitability is an important signal for investors in managing investments in the capital market and for determining company value.  
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BELI KONSUMEN TERHADAP PRODUK FAST FASHION DI INDONESIA Rahmat Purbandono Hardani
Jurnal Akuntansi Dan Manajemen Vol 34 No 3 (2023): JAM Vol 34 No 3 Desember 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i3.113

Abstract

Fast fashion is a fashion product that is produced in a short period of time and at a low price, every season fast fashion is able to produce more than 1 fashion of clothing such as summer or winter clothes with various modes. Based on the Industry Ranking on fastretailing.com, the fast fashion industry is controlled by 3 big players, namely INDITEX (ZARA), UNIQLO, and H&M. This research aims to examine the influence of brand awareness on consumer buying interest, the influence of product quality on consumer buying interest, the influence of product price on consumer buying interest, and the influence of promotions on potential consumers' buying interest. The research results show that the four variables above partially have a positive and significant influence on consumer buying interest in fast fashion products.
PENGARUH PEMBIAYAAN MURABAHAH, IJARAH DAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH Siti Zahrah; Dyarini
Jurnal Akuntansi Dan Manajemen Vol 34 No 3 (2023): JAM Vol 34 No 3 Desember 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i3.116

Abstract

This study aims to determine the effect of murabahah financing, ijarah financing, and musyarakah financing on profitability at Indonesian Islamic Banks. This research is quantitative, using secondary data sources obtained from Indonesian Islamic Commercial Banks for 2016 - 2022. The sampling method uses purposive sampling method , obtained a total sample of 6 Islamic Commercial Banks for 7 years, so that 38 annual reports were obtained. Methods of data analysis using descriptive analysis test, panel data regression test, classical assumption test, model feasibility test, using Eviews version 12. The results showed that murabahah financing had a positive and significant effect on profitability, ijarah financing had a negative and insignificant effect on profitability, and musyarakah financing has a negative and significant effect on profitability.
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, DAN KUALITAS AUDIT TERHADAP KINERJA KEUANGAN Andria Indah Maharani; Prima Rosita Arini Setyaningsih
Jurnal Akuntansi Dan Manajemen Vol 34 No 3 (2023): JAM Vol 34 No 3 Desember 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i3.117

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh tata kelola perusahaan, leverage, dan kualitas audit terhadap kinerja keuangan perusahaan transportasi tahun 2017-2021. Penelitian ini menggunakan return on equity (ROE) sebagai variabel dependen. Variabel independen tata kelola perusahaan diukur dengan kepemilikan institusional dan dewan komisaris, leverage diukur dengan debt to assets (DAR), dan kualitas audit diukur dengan KAP big four. Populasi yang digunakan adalah perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Pengambilan sampel dilakukan dengan metode purposive sampling dan diperoleh sampel sebanyak 31 perusahaan. Metode penelitian yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini adalah variabel kepemilikan institusional dan komisaris independen berpengaruh terhadap kinerja keuangan, sedangkan leverage dan kualitas audit tidak berpengaruh terhadap kinerja keuangan.
THE IMPACT OF CUSTOMER ENGAGEMENT ON PURCHASE INTENTION: CUSTOMER VALUE CREATION AS AN INTERMEDIARY Conny Tjandra Rahardja; Alfian Dwijati Kuncara
Jurnal Akuntansi Dan Manajemen Vol 34 No 3 (2023): JAM Vol 34 No 3 Desember 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i3.121

Abstract

The aim of this research is to examine the influence of customer engagement on businesses' social media accounts on purchase intention, with social value, hedonic value, and co-creation value as mediating variables. The sampling technique employed purposive sampling, with a total of 520 respondents. The analysis was conducted using the Smart PLS 3.0 statistical tool. The results of this study indicate a significant direct impact of customer engagement on businesses' social media accounts on social value and purchase intention, which is considerably higher compared to other variables in this research. The indirect influence of consumer engagement on purchase intention is partially mediated by customer value creation. Among the sub-variables of customer value creation used in the study, social value was found to mediate marginally. In addition to conducting mediation tests, the researcher also performed a path analysis. The discussion, implications, and research recommendations are presented in this article.
ANALISIS TINGKAT PENGGUNAAN (USABILITY) DAN KESADARAN MEREK (BRAND AWARENESS) APLIKASI TRANSPORTASI ON LINE TERHADAP KEPUASAAN PELANGGAN GENERASI Z DI YOGYAKARTA Heni Kusumawati; Maria Jawa Tukan
Jurnal Akuntansi Dan Manajemen Vol 34 No 3 (2023): JAM Vol 34 No 3 Desember 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i3.122

Abstract

This study aims to examine the effect of usability and brand awareness on the selection of online transportation on customer satisfaction and test different factors of usage rate and brand awareness of online transportation as purchasing decisions for Generation Z transportation services in Yogyakarta. The data collection method used is purposive sampling. The respondents in this study were Generation Z users of Grab and Go-jek online transportation applications in Yogyakarta. The number of samples used was 172 respondents aged 17-30 years.  Male respondents amounted to 65 people (37.8%) and women amounted to 107 people (62.2%). Based on employment status, 84.5% are still students or university students and 15.5% are employed. The results showed that: a) the level of use has a positive effect on online transportation customer satisfaction, b) brand awareness has a positive effect on online transportation customer satisfaction, c) there are differences in the level of use of online transportation applications on customer satisfaction, and d) there is no difference in brand awareness of Grab and Go-jek online applications on customer satisfaction.
PENGARUH EMPLOYER ATTRACTIVENESS DAN KOMPENSASI TERHADAP MINAT MELAMAR PEKERJAAN Margaretha Noprisda Sinaga; Dismas Persada Dewangga Pramudita
Jurnal Akuntansi Dan Manajemen Vol 34 No 3 (2023): JAM Vol 34 No 3 Desember 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i3.124

Abstract

Companies are currently competing to be superior so they can survive in an increasingly hypercompetitive market. High-quality human resources are an important factor that potentially support companies to become superior. A recruitment process that runs well will produce quality human resources. Effective recruitment can be carried out when recruitment sources can be filtered well. Therefore, this research aims to determine the influence of employer attractiveness and compensation on interest in applying for jobs. The respondents in this research were 50 Atma Jaya University Yogyakarta students, Class of 2019. Data collection in this research was carried out by distributing questionnaires online. The data that has been obtained is processed using multiple linear analysis techniques with the help of SPSS 29 software. The results of this research show that employer attractiveness and compensation have a positive and significant effect on interest in applying for jobs.

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