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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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A PENGARUH DIGITAL MARKETING, BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN (STUDI PEMBELIAN BATIK DI E-COMMERCE TIKTOK SHOP) Aprian Aditama, Rizky Ramadhan; Larasati, Nike; Paramita Pratita, Mutya
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.v35i2.140

Abstract

This study aims to determine the effect of digital marketing and brand image on the decision to purchase batik clothes on the TikTok shop application. This study also aims to determine the effect of consumer trust mediating the relationship between digital marketing and brand image on the decision to purchase batik clothes on the TikTok shop application. This type of research is quantitative with a sample of 100 respondents. The data collection technique used is a questionnaire. The data analysis method in this study is multiple linear regression analysis using SPSS software. The results of the study show that the digital marketing variable has a significant effect on purchasing decisions with a t-count value of 3.396> t-table 1.660, and a significance value of 0.001 <0.05. The brand image variable has a significant effect on purchasing decisions with a t-count value of 4.913> t-table 1.660. It can be concluded that by using the right digital marketing strategy, businesses can reach more consumers, build relationships with them, and encourage them to buy their products or services. By using digital marketing effectively, businesses can increase their sales and profits. Businesses can use a variety of strategies to build a positive brand image, such as providing high-quality products or services, providing good customer service, and building effective communication with consumers.
DETERMINAN MINAT MAHASISWA AKUNTANSI MENJADI KONSULTAN PAJAK Sri Ayem; Yhoga Heru Pratama; Selvianus Katoda
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.v35i2.141

Abstract

This study aims to examine whether career motivation, self-actualization motivation, creativity, taste and intention influence the interests of accounting students to become tax consultants. This research method uses primary quantitative and descriptive methods by using primary data obtained through the distribution of online questionnaires with accounting student respondents on several campuses in special regions of Yogyakarta. This research research questionnaire consisted of 71 questions and was filled by 71 respondents. The sampling technique uses purposive sampling. Data were analyzed using multiple linear regression analysis. The results of this study indicate that career motivation, self-actualization motivation, taste and intention have a positive influence on the interests of accounting students to become tax consultants while copyright has a negative influence on the interests of accounting students to become tax consultants.
PENGARUH PENGALAMAN KONSUMEN, KUALITAS LAYANAN, DAN PERSEPSI NILAI TERDAHAP NIAT PEMBELIAN KEMBALI KONSUMEN SHOPEE DI DAERAH ISTIMEWA YOGYAKARTA Asser Trio Simanjuntak; Rudy Badrudin
Jurnal Akuntansi Dan Manajemen Vol 35 No 3 (2024): JAM Vol 35 No 3 Desember 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.143

Abstract

This research aims to test and analyze the influence of consumer experience, service quality, and perceived value on repurchase intentions among Shopee application users. The sampling method used was purposive sampling, with data collection carried out through questionnaires filled out by 70 respondents. The research results show that the three hypotheses are supported and have a positive effect on repurchase intentions. The first hypothesis (H1) which states that consumer experience is positively related to repurchase intentions is supported by a beta value of 0.213 and a significance of 0.022, which is smaller than the standard 0.05. The second hypothesis (H2) which states that service quality is positively related to repurchase intentions is supported with a beta value of 0.538 and a significance of 0.000, indicating a very strong and significant relationship. The third hypothesis (H3) which states that perceived value is positively related to repurchase intention is supported by a beta value of 0.243 and a significance of 0.004, indicating a significant positive relationship between the variables tested.
THE INFLUENCE OF PSYCHOLOGICAL COST, RELIGIOSITY, LOVE OF MONEY, EDUCATION LEVEL AND TAX SOCIALIZATION ON INDIVIDUAL TAXPAYER COMPLIANCE Tiara Aulia Elsa Pradina; Anggoro, Rusmawan Wahyu
Jurnal Akuntansi Dan Manajemen Vol 35 No 3 (2024): JAM Vol 35 No 3 Desember 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.144

Abstract

This study aims to determine the influence of psychological costs, religiosity, love of money, education level and tax socialization on the compliance of individual taxpayers. The data collection of this research uses an e-questionnaire (google form). Hypothesis testing uses multiple linear regression analysis. The SPSS program is used to process and test research data. The results of the study show that religiosity, tax socialization, and education level have a significant effect on the compliance of individual taxpayers. This study was unable to find evidence that supports the influence of psychological costs, love of money. Tax socialization has the highest influence on taxpayer compliance, followed by religiosity and education level. The dominance of respondents among employees who receive income tafter taxes deduction as one of the limitations of this article.
PELAPORAN KEUANGAN DAN PERUBAHAN HARGA Aulia Asyifa Pane; Nur Syahira; Nurlaila
Jurnal Akuntansi Dan Manajemen Vol 35 No 3 (2024): JAM Vol 35 No 3 Desember 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.145

Abstract

The study examines the impact of pricing changes on financial reporting in Indonesian manufacturing firms is examined in this study. This study, which employs a qualitative methodology using case studies, discovers that price changes have an impact on reported earnings and asset values. The quality of financial reporting, net income, and asset valuation are all significantly impacted by changes in the price of raw materials. When it comes to handling price volatility, the fair value approach has been shown to be more applicable than the historical approach. Furthermore, openness in reporting boosts investor trust. This study recommends enhancing the accounting system's ability to handle pricing dynamics and implementing adaptive accounting procedures.
Analisis SWOT Dalam Pengembangan Strategi Pemasaran Pada Produk Fashion Toko Zelora Lampung Mediana Rahmatika; Muharia; Tasya Salsabila; Vicky F Sanjaya
Jurnal Akuntansi Dan Manajemen Vol 35 No 3 (2024): JAM Vol 35 No 3 Desember 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.146

Abstract

Toko Zelora in Bandar Lampung has emerged as one of the key players in seizing the growing market opportunities in the era of globalization and increasingly intense competition. The purpose of this SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis is to identify various internal and external components that influence the marketing performance of Toko Zelora. Internal strengths include high product quality and excellent service, while weaknesses such as dependency on specific suppliers and higher prices, as well as the dangers posed by increasingly fierce competition and the rapid pace of sales, are also identified. This analysis is conducted using an in-depth library research method. It is expected that this analysis will assist the management of Toko Zelora in developing more innovative and flexible marketing strategies. These strategies can enhance the store’s competitiveness in a market that is not only becoming more competitive but also help the fashion business reach more customers, expand its market share, and strengthen its position within the industry. It is hoped that this analysis will provide appropriate recommendations by thoroughly understanding the market dynamics of Bandar Lampung.
Menelusuri Jejak Fraud: Sensitivitas Risiko Pasar dan PDB terhadap Dinamika Harga Saham di Sektor Perbankan Ika Setya Reynata; Kristiana, Deranika Ratna; Atika Jauharia Hatta Hambali
Jurnal Akuntansi Dan Manajemen Vol 35 No 3 (2024): JAM Vol 35 No 3 Desember 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.147

Abstract

Since early 2020, the Indonesian economy has experienced a drastic decline in Gross Domestic Product (GDP). This decline was caused by strict mobility restrictions, which impacted banking activities in collecting and distributing funds. Banking plays an important role in economic recovery efforts by providing credit that is expected to reduce the risk of further economic decline. Thus, analysing the factors influencing banking fraud, including market risk sensitivity, gross domestic product, and stock prices, is essential.This study examines the effect of market risk sensitivity, GDP, and stock prices on banking fraud in companies listed on the Indonesia Stock Exchange from 2019 to 2023. The analysis results show that market risk sensitivity hurts banking fraud, meaning that increasing market risk sensitivity can reduce the tendency for fraud to occur. Conversely, GDP has a positive impact, where an increase in GDP tends to be followed by a rise in fraud. In addition, stock prices also hurt banking fraud, indicating that increasing stock prices can suppress fraud in banks.This study requires stricter supervision of banking practices and the importance of paying attention to macroeconomic factors in decision-making. Suggestions for further research include including additional variables, investigating the influence of other factors that may be related to fraud in the banking sector, and considering the use of more comprehensive financial theories for a more in-depth analysis.
FAKTOR PERSONAL AUDITOR INTERNAL DAN EFEKTIVITAS AUDIT INTERNAL Gabriel Rosellini Wisnu Geraldin; Efraim Ferdinan Giri
Jurnal Akuntansi Dan Manajemen Vol 35 No 3 (2024): JAM Vol 35 No 3 Desember 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.148

Abstract

This research aims to determine and analyze the influence of internal auditors' personal factors: experience, education and independence on the effectiveness of internal audits in manufacturing companies. The research instrument uses a questionnaire and variable measurement with a 4 (four) point Likert Scale on 100 respondents as a sample with the characteristics of internal auditors in manufacturing companies. Experience, Education and Independence will be tested for their influence on Internal Audit Effectiveness. The research results state that experience, education and independence have a significant influence on the effectiveness of internal audit. The results of this research imply that companies have a responsibility to position the internal audit function to be organizationally independent so that it can carry out effective audit tasks. Companies are required to plan and develop internal auditor resources by providing work experience in fields other than audit, and encourage professionalism by providing continuous learning opportunities and certification for internal auditors.
Bahasa Inggris Riza Reka Atin; Sunarto
Jurnal Akuntansi Dan Manajemen Vol 36 No 1 (2025): JAM Vol 36 No 1 April 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i1.150

Abstract

The Capital Market is a place for companies to obtain capital from investors. Investors in Indonesian Capital Market come from individual investors and institutional investors. According to the Indonesian Central Securities Depository, the number of individual investors in January 2024 reached 12,126,768, with a percentage of 99.66%. Investors should know the information about Stock Price and the factors that affect company's Stock Price before investing funds in a company so that investor do not make mistakes in the decision-making process. The purpose of this research is to analyze the impact of Liquidity and Leverage on Stock Price with Profitability as the moderating variable. The researcher took up this topic because the Profitability variable indicates how much profit a company is making, so it is hoped that this variable can moderate the independent variable on Stock Price. The analytical methods used are tests of descriptive statistics tests, normality test, classical assumption tests, including tests of multicollinearity, heteroscedasticity, and autocorrelation tests, multiple regression test, model tests and hypothesis test. The sampling method used in this research is the purposive sampling method, so that the sample of 116 samples was obtained. The results of this research showed that Leverage (Debt to Equity Ratio) and Profitability (Return on Assets) are negatively significant to Stock Price, while Liquidity (Current Ratio) is negatively insignificant to Stock Price. The Profitability variable (Return on Assets) is not able to moderate the independent variable on Stock Price. Therefore, it can be concluded that Leverage and Profitability have a negative effect on Stock Price, while Liquidity has no effect on Stock Price. Profitability variable cannot moderate the independent variable of Stock Price. The implications that the researchers can provide are that investors are expected to consider the factors that affect the company's Stock Price before investing their funds in the company. Companies are also expected to take note of the findings and make them a benchmark for companies to perform well.
Gender-Leading Opportunities for Women Tax Policy: A Strategic Tax Policy Framework to Address Gender Wage Diyono, Annisa Sastro; Vambia, Annisa Desty; Manihuruk, Jessica Benedicta; Kurniawan, Viena; Vito, Yehezkiel
Jurnal Akuntansi Dan Manajemen Vol 36 No 1 (2025): JAM Vol 36 No 1 April 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i1.153

Abstract

This paper explores the implementation of gender-responsive tax policies in Indonesia to address persistent economic disparities between men and women, particularly the gender wage gap. Gender inequality, especially in wages, continues to be a significant issue in Indonesia. According to the International Labor Organization (ILO) Global Wage Report 2018/2019, women only earn an average wage of around 20% lower than men worldwide (ILO, 2024). Meanwhile, according to the infographics from UN Women Indonesia (2020), there is a gap of around 16% between men's and women's wages in Indonesia, highlighting how gender inequality generates a significant impact on women in various aspects of life, including health, education, and business life. During Indonesia's G20 Presidency, the concept of Gender-Based Tax (GBT) was introduced as a potential solution. However, detailed implementation strategies for GBT remain underdeveloped. We propose the GLOW (Gender-Leading Opportunities for Women) scheme to address this gap. This framework includes tax reductions for female micro, small, and medium-sized enterprises (MSMEs), incentives for female employees, and VAT exemptions on essential products for women. Additionally, the scheme involves collaboration with Renjani Volunteer, a program under the Directorate General of Taxes. The research compares Indonesia’s approach to GBT with similar policies in other countries to assess their effectiveness and adaptability to local needs. Employing a normative juridical method, the study analyzes relevant legal norms by examining legislation, legal literature, and official documents. This analysis provides real-world insights into the practical application of gender-based taxation. The findings reveal that the GLOW scheme holds significant potential to reduce gender inequality by empowering women economically, particularly through financial independence. By focusing on women-owned MSMEs, incentivizing female participation in the workforce, and ensuring tax relief on essential products, this proposal aligns with the broader goals of Sustainable Development Goal 5 (gender equality). The paper concludes that implementing the GLOW scheme could serve as a progressive step toward achieving gender equity in Indonesia, contributing to both economic growth and social inclusion.

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