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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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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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FAKTOR - FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK Aji, Andri Waskita; Kartikaningrum, Dena
Jurnal Akuntansi Dan Manajemen Vol 35 No 1 (2024): JAM Vol 35 No 1 April 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i1.127

Abstract

Taxes are state income whose value is very large to be used for the interests of the government and the welfare of society. Tax evasion is a legal act within the scope of taxation by exploiting regulatory loopholes and not violating tax provisions. A common phenomenon is reducing the tax burden that must be paid through various legitimate tax avoidance strategies. Researchers aim to determine the influence of corporate governance, profitability and capital intensity on tax avoidance in manufacturing companies listed on the IDX in the 2019-2022 time period. This research is quantitative. This research uses four independent variables, namely Corporate Governance, including Institutional Ownership, Audit Committee, Profitability and Capital Intensity. The dependent variable is Tax Avoidance. Secondary data consists of figures taken from the financial reports of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI). The results of this research have no effect on tax avoidance. The audit committee has no effect on tax avoidance. Profitability has a negative effect on tax avoidance. Capital intensity has a negative effect on tax avoidance. Institutional ownership, audit committee, ROA, and Capital Intensity partly have a negative effect on Tax Avoidance.
ANALISIS BEDA ROA, ROE, DAN BOPO BANK SWASTA DAN BANK PEMERINTAH SEBELUM DAN MASA PANDEMI COVID-19 DI INDONESIA Naisyapuri , Yuninda; Algifari
Jurnal Akuntansi Dan Manajemen Vol 35 No 1 (2024): JAM Vol 35 No 1 April 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i1.128

Abstract

The study aims to examine the difference in profitability between government banks and private banks before and during the Covid-19 pandemic. Government banks used Bank BNI and private banks used Bank Mega as a sample. Bank profitability is measured by ROA, ROE, and BOPO. The data used in this study are ROA, ROE, and BOPO of Bank BNI and Bank Mega quarterly data from quarter 1 of 2017 to quarter 4 of 2021. The hypothesis of this study was tested using a two-way multivariate analysis of variance (MANOVA). The results of this study conclude that there are differences in ROA, ROE, and BOPO between government banks and private banks before and during the COVID-19 pandemic. The ROA of government banks is higher than the ROA of private banks before the Covid-19 pandemic. However, during the COVID-19 pandemic, the ROA of government banks was lower than the ROA of private banks. Before the COVID-19 pandemic, the ROE of government banks was higher than the ROE of private banks. However, during the COVID-19 pandemic, the ROE of government banks was lower than the ROE of private banks. The BOPO of government banks is lower than the BOPO of private banks before the Covid-19 pandemic. However, during the Covid-19 pandemic, the BOPO of government banks was higher than the BOPO of private banks.
ANALISIS KUALITAS PELAYANAN, KEMUDAHAN PENGGUNAAN APLIKASI M-BCA TERHADAP KEPUASAN NASABAH PEMBUKAAN REKENING ONLINE Rahayu, Yola Putri; Widiati, Euis
Jurnal Akuntansi Dan Manajemen Vol 35 No 1 (2024): JAM Vol 35 No 1 April 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i1.129

Abstract

In the current era of digitalization, business competition is increasing, making service entrepreneurs switch to running their business using digitalization to improve service quality and ease of use. This research aims to determine the effect of service quality and ease of use of the M-BCA application on customer satisfaction when opening an online account. This research uses a quantitative research design. The population in this study was 20.8 million customers (respondents), while the sample size was 100 respondents. The sampling technique used is purposive sampling. The primary data used in this research is a questionnaire survey distributed using Google Form to 100 people who have opened an online account on the M-BCA application. Hypothesis testing uses multiple linear regression analysis and the research results show that service quality and ease of use have a partial or simultaneous positive influence on customer satisfaction.
ANALYSIS OF QUALITY CONTROL ON CYLINDER HEAD COVER PRODUCTS AT PT DEF USING THE FMEA METHOD Alyfakhry, Nurhadistya; Wahyu, Astrid
Jurnal Akuntansi Dan Manajemen Vol 35 No 1 (2024): JAM Vol 35 No 1 April 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i1.130

Abstract

PT DEF is a company engaged in steel fabrication; plastics, pressing and casting (PPC); and also heavy equipment for construction purposes. This research focuses on the Cover Cylinder Head product because this product is produced continuously for one year and has an unstable level of product defects in the 2022 production period. With the occurrence of defective products, the production costs for each product will increase. This is an obstacle that must be overcome so that the level of disability can be controlled. This research uses the FMEA method to control defect levels by finding the root causes that give rise to problems with defective products, identifying potential defects, and providing suggestions to companies to overcome and control defect levels. The factor that most influences the occurrence of defective products is caused by machine factors because the production process already uses automatic machines. The solution provided is in the form of replacing the plunger and sleeve components on the machine with better quality because the old material wears out easily and adding production support components such as installing a mole thermometer.
MOTIVASI KERJA, LINGKUNGAN KERJA, DAN KINERJA KARYAWAN PERUSAHAAN ASURANSI X Saragih, Daniel Edi Gia; Pramudita, Dismas Persada Dewangga
Jurnal Akuntansi Dan Manajemen Vol 35 No 1 (2024): JAM Vol 35 No 1 April 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i1.131

Abstract

Employee management is an important aspect that needs to be considered by the company. In the field of Human Resource Management, employees are considered an asset that needs to be managed by the company. The importance of employee management is related to the strategic goals that the company has planned and will achieve within a predetermined time. Companies that pay attention to employees well can have a positive impact on the ability to acquire and retain customers, especially in the service sector. Companies that offer insurance services certainly compete to offer a variety of services to potential customers. This study examines one of the insurance company branch offices in Semarang with a total number of employees as a population as well as a saturated sample of 34 people. Motivation and the work environment were investigated for their influence on employee performance. In this study, questionnaires were distributed online to collect data from respondents. The data collected was processed using the multiple linear analysis method, which was carried out using the help of the SPSS version 29 program. The results of this study indicate that work environment and work motivation affect employee performance positively.
THE INFLUENCE OF SELF BRAND CONNECTION ON LOYALTY: BRAND EXPERIENCE AS A MEDIATOR Tjandra Rahardja, Conny; Karmila
Jurnal Akuntansi Dan Manajemen Vol 35 No 1 (2024): JAM Vol 35 No 1 April 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i1.133

Abstract

This study involved 145 respondents from the second wave pioneer coffee product, with an interest in seeking answers: does the second wave coffee product still have loyalists, even though it has been overshadowed by the massive and widespread third and fourth wave coffees in every area? The study employed two independent variables, namely Self Brand Connection (SC) and the mediating variable Brand Experience (BE). The researchers were interested in analyzing the direct and indirect effects of the independent variables on consumer loyalty through a case study on the second wave coffee pioneer company. In this study, the indirect effects were mediated by BE. Primary data were obtained by distributing questionnaires using the Likert scale. The research data were processed using SPSS22 to present descriptive statistical results, validity and reliability tests, classical assumption tests, regression tests, and Sobel tests to test mediation. The results showed that SC has a positive direct and indirect effect on loyalty. In this study, the indirect effect is categorized as partial mediation.
FAKTOR KEUANGAN YANG MEMPENGARUHI RENTABILITAS MODAL SENDIRI: STUDI PADA INDUSTRI BAHAN KIMIA Nuryani, Nanda Alfa; Kristiana, Deranika Ratna
Jurnal Akuntansi Dan Manajemen Vol 35 No 2 (2024): JAM Vol 35 No 2 Agustus 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i2.135

Abstract

The Indonesian economy and companies in this industrial sector are related in terms of profitability of own capital, therefore this study uses the title of financial factors that affect profitability of own capital. These financial factors include capital structure, liquidity, company size, company age, equity multiplier, as well as capital turnover efficiency. In this study using the classical assumption test and also multiple linear regression analysis in which the classic assumption test used is normality, multicollinearity, heteroscedasticity, and autocorrelation test. As well as multiple linear regression analysis, there are r-square tests, simultaneous test, and hypotheses. The sampling technique was purposive sampling with data from 40 companies which obtained the result that the data in this study were normally distributed, there was no multicollinearity, there were no heteroscedasticity problems, and there were no autocorrelation problems. The conclusion is that all independent variables (financial factors) namely capital structure, liquidity, company size, company age, equity multiplier, as well as capital turnover efficiency have a positive effect on earnings own capital.
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA, TRANSPARANSI, PARTISIPASI MASYARAKAT, KELEMBAGAAN DAN KEBIJAKAN DESA TERHADAP KESEJAHTERAAN Ernawan Septia Putri Ussholehah; Anggoro, Rusmawan Wahyu
Jurnal Akuntansi Dan Manajemen Vol 35 No 2 (2024): JAM Vol 35 No 2 Agustus 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i2.136

Abstract

Village Fund Allocation (ADD) is a fund sourced from the central and regional financial balance funds with proportional distribution distributed by the Regency/City Government for Villages. The village fund allocation program, if carried out properly, has a very large and effective influence on the welfare of the community. This study aims to determine the influence of accountability, transparency, institutions, policies and community participation in ADD on welfare. Thi quantitative research using primary data obtained through the distribution of questionnaires with a total of 181 respondents. Data analysis uses multiple linear regression processed with the SPSS program. The results of the study show that the variables of ADD management accountability and transparency have no effect on community welfare. The welfare of village communities is influenced by institutions, village policies and community participation.
PENGARUH TINGKAT PENGHASILAN, PENGETAHUAN PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK KENDARAAN BERMOTOR Adilin, Jihan Mega; Efraim Ferdinan Giri
Jurnal Akuntansi Dan Manajemen Vol 35 No 2 (2024): JAM Vol 35 No 2 Agustus 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i2.138

Abstract

This study aimr to determine the effect of income evel, tax knowledge, and taxpayer awareness on taxpayer compliance to pay motor vehicle tax. The object of this study was vehicle taxpayers located in Depok District, Sleman Regency, Yogyakarta as many as 60 respondents. This study obtained the results that taxpayer awareness has a positive and significant influence on motor vehicle taxpayer compliance. While the level of income and tax knowledge have a positive but not significant effect on taxpayer compliance in paying vehicle tax.
KINERJA DAN FINANCIAL DISTRESS: NAVIGASI PADA BISNIS TRANSPORTASI Asri Widyayanti, Denok; Kristianti, Ika Puspita
Jurnal Akuntansi Dan Manajemen Vol 35 No 2 (2024): JAM Vol 35 No 2 Agustus 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i2.139

Abstract

This study aims to explore the impact of activity ratios, profitability, and leverage on financial distress within the transportation sector. Specifically, we measure financial distress using the Springate method. Additionally, we assess activity through the Receivable Turnover Ratio (RTR), profitability via the Net Profit Margin (NPM), and leverage using the Debt to Asset Ratio (DAR). To achieve our objectives, we employed purposive sampling, selecting 25 transportation companies listed on the Indonesia Stock Exchange. Our observation period spans from 2019 to 2021, resulting in a total sample size of 75 observations. We sourced secondary data from both the Indonesia Stock Exchange and official company websites during this period. Our study adopts a quantitative research approach. Using SPSS 26 software, we processed the collected data. The analytical model employed is binary logistic regression analysis. Our testing includes descriptive statistics, hypothesis testing (partial tests, goodness of fit, overall model fit, coefficient of determination, and simultaneous effects), and assessment for multicollinearity. Partially, our results reveal significant relationships. The activity and profitability ratio negatively affects financial distress, while conversely, the leverage ratio has a significant positive effect on financial distress. Simultaneously, all three ratios—activity, profitability, and leverage—jointly influence financial distress.

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