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Djoko Susanto
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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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PENGARUH DESAIN PRODUK, PERAN INFLUENCER, PERCEIVED VALUE, DAN BRAND AWARENESS TERHADAP PEMBELIAN SEPATU ADIDAS Kusumawati, Heni; Hasan, Wildan
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.v36i1.154

Abstract

This study investigates the impact of product design, influencer role, perceived value, and brand awareness on the purchase decisions of casual Adidas shoes by Generation Z (aged 12-27) in Yogyakarta. Data were gathered via a questionnaire from 108 owners of original casual Adidas shoes. Multiple linear regression analysis was conducted using SPSS version 26, incorporating validity, reliability, classical assumption, and regression tests to assess the hypotheses. Findings reveal that product design (p<0.05), influencer role (p<0.05), perceived value (p<0.05), and brand awareness (p<0.05) each positively influence purchase decisions. The coefficient of determination (R²) of 64.2% indicates that these four variables account for the variation in purchase decisions among this demographic, with 35.8% attributed to external factors not covered in this research. The results underscore the significance of marketing strategies emphasizing appealing product design, influencer partnerships, enhanced perceived value, and strong brand awareness to boost purchase decisions.
THE INFLUECE OF ACCOUNTABILITY, AUDIT KNOWLEDGE, AND AUDITOR PROFESSIONALISM ON AUDIT QUALITY AT BPKP EAST JAVA Laeli Romandhoni; Nur Lailiyatul Inayah; Ria Dini Apriliasari; Muhammad Habibie Al Hamzah
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.v36i1.155

Abstract

Auditors play a crucial role in the management and supervision of the financial sector by providing accurate and reliable information to support the policy setting stage. This study intends to identify and analyze the simultaneous influence of accountability, audit knowledge, and auditor professionalism on the quality of audits conducted by BPKP in East Java. The method used in this research is a quantitative approach, where data is collected through the distribution of questionnaires. The target population in this study consisted of 143 internal auditors at BPKP East Java, with a sample of 105 people taken. The sampling technique applied is probability sampling with stratified random sampling method. for data testing, validity and reliability tests were carried out. In data analysis, multiple linear regression analysis methods and hypothesis tests, namely the F test and t test, were used. The results obtained from this study indicate that accountability, audit knowledge, and auditor professionalism have a simultaneous impact on the quality of audits carried out by BPKP East Java. Among these variables, auditor professionalism distributes the most significant influence on audit quality at BPKP East Java.
FROM IDEA TO PUBLICATION: CONSTRUCTING A QUALITY RESEARCH PAPER Djoko Susanto; Adi Masli
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.v36i1.156

Abstract

This paper provides guidance and best practices for writing a well-structured research paper for publication in peer-reviewed journals. It outlines the research publication process, from idea generation to final acceptance, and offers insights into the key factors editors and reviewers consider when evaluating submissions. More importantly, it shares effective practices to address these critical aspects. We stress the importance of strong writing, focusing on concise language, logical flow, and clear organization. The paper also details recommended approaches for essential sections of a research paper, including the cover letter, abstract, introduction, theory and hypotheses, research design, results, and conclusion. Designed to assist academic researchers at all stages, it helps them avoid common pitfalls and enhance the quality of their submissions. While the guidance draws from the authors' experiences, it serves as a practical framework for navigating the challenges of academic writing, ultimately increasing the likelihood of publication in leading journals and contributing meaningfully to their fields.
PENGARUH MENTAL ACCOUNTING, LITERASI PERPAJAKAN, DIGITALISASI PERPAJAKAN, DAN MEDIA SOSIAL TERHADAP KEPATUHAN PAJAK ORANG PRIBADI Abdullah Ulmi Zuhdhan Fanani; Anggoro, Rusmawan Wahyu
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.v36i1.157

Abstract

Taxpayer compliance is one of the key aspects of the success of state financial management. However, the level of taxpayer compliance that has not met the target remains a challenge. This study aims to examine the influence of mental accounting, tax literacy, tax service digitalization, and social media on the intention of individual taxpayer compliance. The research adopts a quantitative approach and is analyzed using multiple linear regression analysis. The population of this study consists of individual taxpayers, with a sample size of 153 determined using the purposive sampling method. The results indicate that mental accounting, tax service digitalization, and social media positively affect the intention of individual taxpayer compliance, while tax literacy has no effect on the intention of individual taxpayer compliance.
KEMUDAHAN PENGGUNAAN SEBAGAI PENGGERAK UTAMA KEPUTUSAN TRANSAKSI GOPAY: EVALUASI PERAN PROMOSI DAN GENDER Tjandra Rahardja, Conny; Ditha Ardilla
Jurnal Akuntansi Dan Manajemen Vol 36 No 2 (2025): JAM Vol 36 No 2 Agustus 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i2.132

Abstract

This study investigates the influence of ease of use and promotional mix on transaction decisions using GoPay, as well as the moderating role of gender. Using purposive sampling, data were collected from 103 GoPay users through Google Forms and analyzed with Hayes' PROCESS macro in SPSS 24. The findings reveal that ease of use has a significant positive effect on transaction decisions, indicating that the more user-friendly the application is, the more likely users are to engage in transactions. In contrast, the promotional mix does not show a significant effect, which is likely due to GoPay usage becoming habitual, supported by a broad digital ecosystem and the platform’s strong reputation. The moderation test also indicates that gender does not influence the relationship between ease of use and transaction decisions. These results underscore the greater importance of functional aspects and usability in e-wallet applications over promotional efforts in shaping consumer decisions.
THE EFFECT OF WORKLOAD, WORK STRESS, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT THE OFFICE OF THE YOGYAKARTA REGIONAL PREPAREDNESS AND COUNTERMEASURES AGENCY Yunita Sartika; Kusuma Chandra Kirana; Eko Yulianto
Jurnal Akuntansi Dan Manajemen Vol 36 No 2 (2025): JAM Vol 36 No 2 Agustus 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i2.158

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja, stres kerja, dan lingkungan kerja terhadap kinerja pegawai pada Badan Kesiapsiagaan dan Penanggulangan Bencana Daerah Kota Yogyakarta. Penelitian ini menggunakan empat variabel yaitu beban kerja, stres kerja, dan lingkungan kerja sebagai variabel bebas dan kinerja pegawai sebagai variabel terikat. Populasi dan sampel yang digunakan dalam penelitian ini adalah pegawai Badan Kesiapsiagaan dan Penanggulangan Bencana Daerah Kota Yogyakarta yang berjumlah 60 orang. Metode pengumpulan data menggunakan penyebaran kuesioner. Uji validitas data, reliabilitas data, uji asumsi klasik, dan pengujian hipotesis digunakan IBM SPSS Statistics 26. Hasil penelitian ini menunjukkan bahwa beban kerja berpengaruh positif dan signifikan terhadap kinerja pegawai. Stres kerja juga berpengaruh positif dan signifikan terhadap kinerja pegawai. Namun, lingkungan kerja tidak berpengaruh terhadap kinerja Badan Kesiapsiagaan dan Penanggulangan Bencana Daerah Kota Yogyakarta.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Teguh Gunawan Setyabudi; Susanti; Dini Widyawati; Ulfah Setia Iswara
Jurnal Akuntansi Dan Manajemen Vol 36 No 2 (2025): JAM Vol 36 No 2 Agustus 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i2.159

Abstract

This study aims to empirically test the effect of profitability and leverage on company value. This study is a quantitative study. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023. The sample companies were 55 companies. Profitability variables are measured using return on equity (ROE), leverage variables are measured using debt to asset ratio (DAR), and company value variables are measured using price to book value (PBV). Data analysis was carried out using multiple linear regression analysis. The results of the study show that profitability has no effect on company value, while leverage has a negative effect on company value. Companies with high debt will cause the company value to decrease.
PENGARUH CAPITAL INTENSITY TERHADAP TAX AGGRESSIVENESS DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Teguh Erawati; Sri Mairani Julina
Jurnal Akuntansi Dan Manajemen Vol 36 No 2 (2025): JAM Vol 36 No 2 Agustus 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i2.160

Abstract

This research aims to examine the effect of capital intensity on tax aggressiveness with corporate social responsibility as a moderating variable. The data used in this research is secondary data by taking samples from manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018 - 2021 period. Sample selection was carried out using a purposive sampling method from 140 companies that went public and obtained 38 samples that met the requirements. The research results show that capital intensity has a positive effect on tax aggressiveness, but corporate social responsibility as a moderating variable cannot moderate the effect of capital intensity on tax aggressiveness.
ANTECEDENTS OF PERSONAL ENERGY MANAGEMENT EFFECT ON INNOVATIVE WORK BEHAVIOR Dwi Murniyati; Regita Bintang Maharani; Alvina Arzety Putri
Jurnal Akuntansi Dan Manajemen Vol 36 No 2 (2025): JAM Vol 36 No 2 Agustus 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i2.161

Abstract

Personality is a fundamental aspect of human life that significantly influences how individuals think, behave, and interact with their environment. In student life, personality management is crucial in supporting adaptation to academic challenges, building social relationships, and making important life decisions. This study aims to examine the relationship between personality traits, personal energy management, and innovative work behaviour among students. The theoretical framework is based on the five-factor model of personality, the concept of personal management energy, and the theory of innovative work behaviour. This study employs a quantitative research approach, focusing on personality and energy management, using a questionnaire with a Likert scale. The research was distributed to respondents aged 20-49 years, resulting in a total of 119 participants. These results support the theoretical framework that combines personality traits with innovative behaviour in the context of teamwork and academic life. Future research can explore other independent variables.
PENGARUH TRUST, PERCEIVED USEFULNESS, PERCEIVED EASE OF USE, PERCEIVED RISK TERHADAP INTENTION TO USE APLIKASI INVESTASI ONLINE E-BROKERAGE Vira Yuniar Samsul; Efraim Ferdinan Giri
Jurnal Akuntansi Dan Manajemen Vol 36 No 2 (2025): JAM Vol 36 No 2 Agustus 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i2.162

Abstract

This study aims to analyze the relationship between trust, perceived usefulness, perceived ease of use, perceived risk on the intention to use e-brokerage online investment applications. This research is a primary data and uses a quantitative descriptive method with a purposive sampling method, while the data collection technique in this study uses a questionnaire survey method with 132 respondents. These respondents were taken from various people who use e-brokerage online investment applications with different characteristics of age, gender, occupation and education. The data analysis method used in this study is the Structural Equation Modeling method with the Smart Partial Lease Squares (Smart PLS) application. The results of this study indicate that perceived ease of use and perceived risk have a positive effect on the intention to use e-brokerage online investment applications, while trust and perceived usefulness have no effect on the intention to use e-brokerage online investment applications.

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