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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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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 66 Documents
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FINANCIAL LITERACY, LOCUS OF CONTROL AND FINANCIAL ATTITUDES ON CONSUMPTIVE BEHAVIOR OF ACCOUNTING PROGRAM STUDENTS Dita Febriana; Nur Lailiyatul Inayah; Ali Muhdor; Fitriyah Kusuma Devi
Jurnal Akuntansi Dan Manajemen Vol 36 No 3 (2025): JAM Vol 36 No 3 Desember 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i3.163

Abstract

The aim of this research is to determine the influence of financial literacy, locus of control and financial attitudes on the consumptive behavior of accounting study program students at Bhayangkara University, Surabaya. This research uses classical assumption test data analysis. The sampling technique used the Slovin formula to obtain 57 respondents. Data collection techniques are in the form of questionnaires. The research results show that financial literacy has a positive and significant effect on student consumption behavior. Locus of control has a positive and significant effect on students' consumer behavior. Financial attitudes have a positive and significant effect on students' consumptive behavior.
PENGARUH KEPERCAYAAN, PERSEPSI KEMUDAHAN, DAN PENANGANAN KELUHAN TERHADAP KEPUASAN KONSUMEN PADA PEMBELIAN ONLINE DI TOKOPEDIA Sutan Ali Guna Pohan; Rudy Badrudin
Jurnal Akuntansi Dan Manajemen Vol 36 No 3 (2025): JAM Vol 36 No 3 Desember 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i3.165

Abstract

This study analyzes the impact of trust, perceived ease of use, and complaint handling on consumer satisfaction in online purchases on Tokopedia. The method used is a quantitative approach with primary data collected through a questionnaire. The research was conducted with a sample of consumers who had made purchases on Tokopedia, using purposive sampling technique. The results of the testing show that trust, perceived ease of use, and complaint handling has a significant positive effect on consumer satisfaction.
MENTAL ACCOUNTING BIAS TERHADAP PERILAKU KEUANGAN: SYSTEMATIC LITERATURE REVIEW Ignatz Novrian Fayliencent; Ferdinando Solissa; Margaretha Turor; Putu Anggreyani Widya Astuti
Jurnal Akuntansi Dan Manajemen Vol 36 No 3 (2025): JAM Vol 36 No 3 Desember 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i3.166

Abstract

This study aims to analyze the phenomenon of mental accounting bias and its implications for individual financial behavior through a systematic literature review (SLR) approach. A total of nine Scopus-indexed articles were reviewed to identify how mental accounting influences financial decisions in contexts such as investment, consumption, and personal money management. The results reveal that mental accounting bias significantly affects non-rational decision-making by leading individuals to categorize money into separate mental accounts that shape perceptions of risk, gain, and loss. In investment decisions, mental accounting causes investors to divide their portfolios based on emotional preferences rather than economic efficiency, while in consumption behavior, the house-money effect encourages higher spending of windfall income. Furthermore, the use of digital technologies such as smartphone applications has been found effective in mitigating this bias by increasing transaction salience and financial awareness. Theoretically, this research reinforces Prospect Theory (Kahneman & Tversky, 1979) and Financial Behavior Theory (Shefrin & Statman, 2000), emphasizing that financial decisions are influenced not only by rational factors but also by psychological and emotional processes. Practically, the study highlights the importance of behavioral financial literacy and technology utilization in reducing cognitive bias and promoting wiser financial management.
ANALISIS STRATEGY DIAMOND PADA UMKM WARUNG CINTA DI SEKITAR UIN RADEN INTAN Feliza Sara Ridwan; Sonia Wulandari; Vicky F Sanjaya
Jurnal Akuntansi Dan Manajemen Vol 36 No 3 (2025): JAM Vol 36 No 3 Desember 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i3.167

Abstract

This study analyzes the business strategy of Warung Cinta, a micro–culinary enterprise located near UIN Raden Intan Lampung, using the Strategy Diamond framework by Hambrick & Fredrickson (2001). The research aims to understand how a student-oriented food business develops practical strategic decisions. A qualitative case study approach was applied, with data gathered through semi-structured interviews with the owner, complemented by observation and documentation. Thematic analysis was used to interpret the data. Findings show four key elements: an arena targeting the student market; vehicles based on fully independent operations; differentiation through a single-price system of Rp10,000, buffet-style service, and homemade flavors; and an economic logic grounded in cost efficiency and cross-subsidization to maintain price stability. These insights demonstrate how the Strategy Diamond can be implemented in micro-enterprises without formal strategic planning and offer practical guidance for campus culinary MSMEs in formulating simple yet consistent strategies. Future studies are recommended to examine digitalization as an opportunity for expanding student-focused food services.
ANALISIS POSITIONING TERHADAP KEPUTUSAN PEMBELIAN PADA TOKO RITEL MODERN LAWSON DAN CIRCLE K Destia Lovita Ananda; Kusumawati, Heni
Jurnal Akuntansi Dan Manajemen Vol 36 No 3 (2025): JAM Vol 36 No 3 Desember 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i3.168

Abstract

This research aims to determine whether there are differences in promotion, pricing, and location selection strategies affecting consumer purchasing decisions between the modern retail stores Lawson and Circle K in Yogyakarta. Simple random sampling was employed as the sampling method in this study, distributing questionnaires to consumers of Lawson and Circle K. The total number of respondents for this research was 120 for Lawson and 120 for Circle K. The analytical method utilized was the Mann-Whitney test. The analysis results indicate that (1) there is no difference in promotional strategies affecting consumer purchasing decisions between Lawson and Circle K; however, when examining individual indicators, one indicator supports the hypothesis, specifically in the direct marketing indicator, (2) there is no difference in pricing strategies affecting consumer purchasing decisions between Lawson and Circle K; nevertheless, when analyzing individual indicators, one indicator supports the hypothesis, particularly in the affordability indicator, (3) there is no difference in location selection strategies affecting consumer purchasing decisions between Lawson and Circle K; although, when examining individual indicators, one indicator supports the hypothesis, specifically in the transportation indicator.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pemerintah Teguh Gunawan Setyabudi; Ulfah Setia Iswara; Susanti; Dini Widyawati
Jurnal Akuntansi Dan Manajemen Vol 36 No 3 (2025): JAM Vol 36 No 3 Desember 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i3.169

Abstract

Penelitian ini bertujuan untuk melakukan analisis laporan keuangan untuk menilai kinerja keuangan Pemerintah Kabupaten Pati. Penelitian ini termasuk penelitian deskriptif kuantitatif. Penelitian dilakukan pada Pemerintah Kabupaten Pati pada tahun 2022 dan tahun 2023. Data penelitian adalah data sekunder berupa laporan keuangan pemerintah daerah. Analisis data dilakukan dengan melakukan perhitungan Hasil penelitian menunjukkan bahwa rasio kemandirian daerah dengan nilai rendah (14,3% pada tahun 2022 dan 15,9% pada tahun 2023), artinya pemerintah daerah masih bergantung pada dana perimbangan dari pemerintah pusat dan provinsi. Rasio efektifitas keuangan daerah dikatakan sangat efektif (106,9% pada tahun 2022 dan 117,1% pada tahun 2023), artinya pemerintah  daerah  mampu  menggali  sumber-sumber  PAD dengan  baik  dan  memanfaatkannya  secara  optimal  untuk  membiayai  penyelenggaraan pemerintahan  dan  pembangunan  di  daerah. Rasio efisiensi keuangan daerah dikatakan efisien (73,8% pada athun 2022 dan 72,3% pada tahun 2023), artinya pemerintah mampu membiayai pengeluaran belanja daerah dengan realisasi pendapatan daerah. Rasio keserasian keuangan daerah menunjukkan bahwa pemerintah daerah memprioritaskan alokasi   dananya pada belanja rutin (belanja operasi) daripada belanja pembangunan (belanja modal).

Page 7 of 7 | Total Record : 66

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