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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 78 Documents
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DETERMINASI NILAI PERUSAHAAN: PERAN STRUKTUR MODAL, RISIKO KEUANGAN, DAN KEPEMILIKAN MANAJERIAL Umayah; Intan Rahma Sari
Jurnal Akuntansi Dan Manajemen Vol 37 No 1 (2026): JAM Vol 37 No 1 April 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i1.174

Abstract

This study aims to analyze the effect of capital structure, financial risk, and managerial ownership on firm value. Firm value is proxied by Price to Book Value (PBV), while the independent variables include capital structure, financial risk, and managerial ownership. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sampling technique used is purposive sampling, resulting in nine companies as the research sample. The data were analyzed using panel data regression with EViews 12 software, including descriptive statistical analysis, classical assumption tests, model selection (Common Effect Model, Fixed Effect Model, and Random Effect Model), and hypothesis testing. The results indicate that capital structure, financial risk, and managerial ownership simultaneously affect firm value. However, partially, only financial risk has a significant effect on firm value, while capital structure and managerial ownership do not have a significant effect. These findings suggest that financial risk is a key factor considered by investors in evaluating firm value, particularly in the property and real estate sector.
PENGARUH BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Rahandhika Ivan Adyaksana; Vidya Vitta Adhivinna; Lulu Amalia Nusron; Aure Nabilla Zahra Cheysa
Jurnal Akuntansi Dan Manajemen Vol 37 No 1 (2026): JAM Vol 37 No 1 April 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i1.175

Abstract

This research examines the impact of environmental costs and company size on financial performance. The study was conducted on companies in the Consumer Cyclicals and Consumer Non-Cyclicals sectors listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative method was applied using secondary data from annual and financial reports. All companies in the sector comprised the population, while the sample consisted of 92 companies selected through saturated sampling. Financial performance was measured using Return on Equity (ROE), environmental costs were assessed using the Environmental Cost Ratio (ECR), and company size was calculated based on the natural logarithm of total assets. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The findings indicate that environmental costs have a significant negative effect on financial performance, while company size has a significant positive effect. Collectively, these two variables were also proven to have a significant effect of 0.004 on financial performance.
FINANCIAL LITERACY AND GEN Z’S SUSTAINABLE FINANCIAL MANAGEMENT Aemelia Rahma Hanifah; Ika Puspita Kristianti
Jurnal Akuntansi Dan Manajemen Vol 37 No 2 (2026): JAM Vol 37 No 2 Agustus 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i2.176

Abstract

This study explores the influence of financial literacy, financial attitude, mental accounting, and locus of control on financial management behavior among young adults in Indonesia. Motivated by growing concerns about Generation Z's financial decision-making capacity, the research seeks to identify the determinants that most significantly shape effective personal financial management. Employing a quantitative design, data were collected via structured questionnaires and analyzed using multiple regression. The results demonstrate that financial literacy is the sole variable exerting a statistically significant effect on financial management behavior. In contrast, financial attitude, mental accounting, and locus of control were found to have no meaningful impact. These findings underscore the primacy of knowledge-based competencies over attitudinal and psychological factors in fostering responsible financial decision-making. The study highlights the critical role of financial literacy as a foundational element for improving financial behavior among young populations, offering implications for educational interventions and policy initiatives aimed at strengthening financial capability in emerging economies.
PENGARUH PERTUMBUHAN PENJUALAN, ADVERTISING INTENSITY, INTENSITAS MODAL, DAN INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS PAJAK Kelvindra Atila Gilbransyah; Tri Utami
Jurnal Akuntansi Dan Manajemen Vol 37 No 2 (2026): JAM Vol 37 No 2 Agustus 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i2.177

Abstract

This study aims to examine the effect of sales growth, advertising intensity, capital intensity, and inventory intensity on tax aggressiveness among industrial sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative research approach was employed using secondary data obtained from companies' annual financial statements. The sample was selected through purposive sampling, resulting in firms that met the predetermined research criteria throughout the observation period. Panel data regression analysis was applied after conducting statistical tests and selecting the most appropriate estimation model. The findings indicate that sales growth, advertising intensity, capital intensity, and inventory intensity simultaneously influence tax aggressiveness. Partially, sales growth and inventory intensity have a significant effect on tax aggressiveness, whereas advertising intensity and capital intensity do not significantly affect tax aggressiveness. These findings imply that firms' operational characteristics contribute to determining their tax planning strategies. This study provides practical insights for corporate management, investors, and policymakers in understanding the determinants of tax aggressiveness and offers a reference for future empirical research.
WORK-LIFE BALANCE SEBAGAI DETERMINAN KINERJA KARYAWAN SHIFT GENERASI Z DI ERA KERJA FLEKSIBEL Auliya Nurmalasari; Septian Dwi Cahyo
Jurnal Akuntansi Dan Manajemen Vol 37 No 2 (2026): JAM Vol 37 No 2 Agustus 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i2.178

Abstract

This study aims to examine the effect of work-life balance on the job performance of Generation Z employees working under shift schedules in Gresik Regency. A quantitative research approach with a survey method was employed using purposive sampling. A total of 72 respondents who met the research criteria completed a five-point Likert scale questionnaire. The work-life balance variable was measured using the dimensions developed by Fisher et al. (2009), while employee performance was assessed based on the indicators proposed by Robbins and Judge (2017). Data were analyzed using IBM SPSS Statistics 30 through validity and reliability tests, Pearson correlation, simple linear regression, t-test, Ftest, and coefficient of determination analysis. The findings indicate that all research instruments were valid and reliable. Pearson correlation analysis revealed a positive and significant relationship between work-life balance and employee performance (r = 0.418, p < 0.001). Regression analysis further confirmed that work-life balance has a positive and significant effect on employee performance. The coefficient of determination (R² = 0.175) indicates that work-life balance explains 17.5% of the variance in employee performance, while the remaining 82.5% is influenced by other factors. These findings suggest that improving work-life balance can enhance the performance of Generation Z employees working in shift-based environments.
DIGITALISASI ADMINISTRASI PERPAJAKAN INDONESIA: PENGARUH KESIAPAN IMPLEMENTASI CORETAX DAN KOMPETENSI DIGITAL TERHADAP KINERJA PRAKTISI PAJAK Deranika Ratna Kristiana; Atika Jauharia Hatta; M. Arif Budiarto; Cahyo Indraswono
Jurnal Akuntansi Dan Manajemen Vol 37 No 2 (2026): JAM Vol 37 No 2 Agustus 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i2.179

Abstract

This study aims to examine the effects of Coretax System Quality and Tax Digital Competence on Tax Practitioners Performance, with Digital Transformation Capability as a mediating variable. This study employs a quantitative approach with an explanatory research design. Data were collected through questionnaires from 150 tax practitioners in Indonesia who had used the Coretax and were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that Coretax System Quality has a positive and significant effect on both Digital Transformation Capability and Tax Practitioners’ Performance. Tax Digital Competence has a positive and significant effect on Tax Practitioners’ Performance but does not significantly affect Digital Transformation Capability. Furthermore, Digital Transformation Capability does not have a significant effect on Tax Practitioners’ Performance and does not mediate the effects of Coretax System Quality or Tax Digital Competence on Tax Practitioners’ Performance. These findings indicate that, during the early stage of Coretax implementation, improvements in tax practitioners performance are influenced more directly by system quality and digital competence than by digital transformation capability. This study emphasizes the importance of continually improving the Coretax systems quality and enhancing users digital competence to facilitate the successful transformation of tax administration in Indonesia
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI Firda maulidiya syafa’ah; Suwandi
Jurnal Akuntansi Dan Manajemen Vol 37 No 2 (2026): JAM Vol 37 No 2 Agustus 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i2.180

Abstract

This research investigates how the Accounting lnformation System (AIS) and Accounting Knowledge influence Financial Statement Quality, incorporating Internal Control as a moderating variable, within limited liability companies (PT) in the service sector across Gresik Regency. The study draws on the Technology Acceptance Model (TAM), which posits that technology adoption enhances work efficiency and the quality of generated information. Data were gathered from 79 respondents through questionnaires and anaIyzed using Partial Least Squares (PLS). Findings reveal that both AIS and Accounting Understanding exert a positive, significant influence on FinanciaI Statement Quality. lnternal Control moderates the relationship between AIS and FinanciaI Statement Quality, classified as a Pure Moderator, though it weakens this relationship. Conversely, Internal Control does not moderate the link between Accounting Understanding and Financial Statement Quality, categorized as a Homologous Moderator. Limitations include a small respondent sample, brief data collection period, and uneven questionnaire distribution among Gresik service companies.
Penelitian ini bertujuan untuk mengetahui pengaruh media sosial Instagram dan word of mouth (WOM) terhadap jangkauan pasar travel umrah pada PT. TMB Tour and Travel, baik secara parsial maupun simultan. Penelitian ini dilatarbelakangi oleh ketatnya persai Niar Novandin; Muthia Fariza; Sitta Nurhajijah
Jurnal Akuntansi Dan Manajemen Vol 37 No 2 (2026): JAM Vol 37 No 2 Agustus 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i2.181

Abstract

This study aims to determine the influence of Instagram social media and word-of-mouth (WOM) communication on the market reach of Umrah travel services at PT TMB Tour and Travel, both partially and simultaneously. The study is motivated by intense competition within the Umrah travel industry, requiring the company to optimize marketing through social media and word-of-mouth to expand its market reach. A quantitative method with an associative approach was employed, involving 96 respondents selected through purposive sampling using the Lemeshow formula. Data were collected through validated and reliable questionnaires, then analyzed using multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results indicate that Instagram social media (t-count 5.683; sig. 0.000) and word-of-mouth (t-count 3.980; sig. 0.000) each exert a positive and significant influence on market reach partially. The F-test results demonstrate that both variables also have a significant simultaneous influence, contributing 47.8% (Adjusted R-Square), while the remainder is explained by variables outside this study, such as product quality, price, and brand image. It can be concluded that the more effective the utilization of Instagram social media and the more positive the word-of-mouth communication, the wider the market reach of PT. TMB Tour and Travel becomes.

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