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Published by Politeknik Negeri Padang
ISSN : 18583687     EISSN : 26571080     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Akuntansi dan Manajemen merupakan jurnal ilmiah berkala yang terbit 2 kali dalam 1 tahun (Juni dan Desember). Jurnal ini memuat artikel ilmiah dengan topik-topik di bidang akuntansi dan manajemen.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 167 Documents
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Analisis Uji Pengaruh Karakteristik Pekerjaan, Kepuasan Kerja Karyawan dan Budaya Organisasi Terhadap Komitmen Organisasi pada Perusahaan Logistik Pelabuhan Devi, Yesica N; Akseptori, Ristanti; Hardiyanti, Fitri
Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i2.303

Abstract

Getting skilled human resources is not easy because of the increasingly tight competition, so it requires commitment for the company. In a port logistics company in Surabaya, there was a decrease in the number of employees due to early retirement. In addition, the increase in the number of management work plans caused an unbalanced workload. So that it causes work stress in employees. This study aims to analyze the influence of job characteristics, employee job satisfaction, and organizational culture on organizational commitment in a port logistics company in Surabaya. This study used a multiple linear regression analysis method with the help of SPSS 26. The number of respondents was 81 company employees. The results of this study indicate that job characteristics, job satisfaction, and organizational culture have a positive and significant effect on organizational commitment both partially and simultaneously. The coefficient of determination (R2) produced is 0.521, which means that the independent variable explains 52.1% of the variability of organizational commitment, while the remaining 47.9% is influenced by other variables outside this study. So it can be concluded that in this study there is an increase in job characteristics that are in accordance with employee abilities, high job satisfaction, and a supportive organizational culture can increase organizational commitment.
Pengaruh Brand Image Dan Perceived Value Terhadap Keputusan Menggunakan Aplikasi Bukalapak Dengan Dimediasi Oleh Trust Di Kota Palembang Putri, Yuni Adinda
Akuntansi dan Manajemen Vol. 20 No. 1 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i1.307

Abstract

The purpose of this study is to examine the impact of brand image and perceived value on the intention to use the Bukalapak e-commerce platform, with trust serving as a mediating variable, specifically in Palembang. Data was gathered via a poll of 200 participants who are active users of Bukalapak. The findings indicate that brand image and perceived value significantly influence intention to use, both directly and indirectly via trust. The direct influence of brand image on intention to use is 0.40, whereas the direct influence of perceived value is 0.35. Furthermore, trust functions as a mediator that enhances the impact of both variables on intention to use, exhibiting indirect effects of 0.26 for brand image and 0.21 for perceived value. An R² score of 0.70 signifies that the model accounts for 70% of the variability in intention to use. This research advances consumer behaviour theory in e-commerce and offers strategic advice for organisations to improve competitiveness and client loyalty
Penerapan Just in Time (JIT) Sebagai Upaya Efisiensi Manajemen Persediaan Gudang Dalam Optimalisasi Profitabilitas PT IUB Vanomy, Afrianti; Jeslin, Jeslin; Polii, Nanvy Jenix Dean; Sari, Amanda Novita; Putri, Jane Lovita; Winestia, Winestia; Candyce, Candyce; Alnandez, Leo; Raditya, I Made Guna; Iman, M. Febri Shahrul; Andy, Andy
Akuntansi dan Manajemen Vol. 20 No. 1 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i1.308

Abstract

PT IUB is an e-commerce company that faces challenges in warehouse inventory management due to fluctuating market trends, resulting in stockpiling and decreased profitability. This study aims to evaluate the effectiveness of implementing the Just in Time (JIT) method in managing warehouse inventory and optimizing the company's profitability. The research uses a descriptive quantitative approach by comparing costs and efficiency between the company’s conventional policy and the JIT method. The analysis includes indicators such as order frequency, total inventory cost, and Manufacturing Cycle Efficiency (MCE). The results indicate that JIT implementation significantly reduces ordering and storage costs and increases net profit, particularly for shoe products. Moreover, process efficiency improves through workflow simplification. In conclusion, the JIT method has proven to have a positive impact on enhancing inventory management efficiency and the profitability of PT IUB.
Pengaruh Corporate Governance Terhadap Penghindaran Pajak Damara, Meridipa; Chandra, Novrina; Afni, Zalida
Akuntansi dan Manajemen Vol. 20 No. 1 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i1.315

Abstract

This study aims to obtain empirical evidence whether corporate governance represented by the board of commissioners, institutional ownership, audit committee and independent commissioners can influence tax avoidance behavior in a company. In this study, the measuring instrument used to measure tax avoidance behavior is the Cash Effective Tax Rate (CETR). The object of research in this study is all non-cyclical consumer sector companies listed on the IDX from 2021 to 2023. In this study, the technique used to determine the sample to be studied was by using the purposive sampling technique, from 128 non-cyclical consumer companies listed on the IDX within a period of one year, the number of samples that met the requirements was 62 companies. The research data in this study were obtained from the financial statements of non-cyclical consumer sector companies and in this study the data will be analyzed using panel data regression assisted by using the STATA application. The results obtained from this study indicate that corporate governance represented by the board of commissioners, institutional ownership, audit committee and independent commissioners has no effect on corporate tax avoidance behavior.
Pengaruh Likuiditas Terhadap Kebijakan Dividen pada Perusahaan Manufaktur Yang Terdaftar Di Jakarta Islamic Index 70 (JII 70) Periode 2018-2023 Maulina, Andini; Badina, Tenny; Fatoni, Ahmad
Akuntansi dan Manajemen Vol. 20 No. 1 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i1.322

Abstract

This research aims to determine the liquidity variables using several indicators, namely the current ratio, cash ratio, and quick ratio, in their influence on the dividend payout ratio as an indicator of dividend policy in manufacturing companies listed on the Jakarta Islamic Index 70. The population in this study consists of manufacturing companies listed on the Jakarta Islamic Index 70 for the period 2018-2023. This is a quantitative research type utilizing secondary data. Sample selection was done through purposive sampling, and the data processed in this study are panel data from 9 companies as research samples, with a total of 54 data points. The analytical method employed is multiple linear regression analysis using EViews 9 software. The research results indicate that the current ratio has a positive and significant effect on dividend policy, while the cash ratio has a negaitive and significant effect on dividend policy. However, the quick ratio has appositive and significant effect on dividend policy in manufacturing companies listed on the Jakarta Islamic Index 70.
Determinasi Kepatuhan Wajib Pajak Orang Pribadi Dengan Sanksi Perpajakan Sebagai Moderasi Siringoringo, Molkend; Siringoringo, Whereson
Akuntansi dan Manajemen Vol. 20 No. 1 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i1.325

Abstract

This study to be focuses on obtaining empirical evidence on the level of taxpayer compliance influenced by several factors consisting of mandatory awareness, tax socialization and implementation of e-filling. This study was conducted using 180 questionnaires distributed to all taxpayers registered at the Pratama Tax Service Office in Bekasi City via WhatsApp. This study uses PLS SEM version 3.0 to process questionnaire data. Based on the test results, it was found that Taxpayer Awareness and E-filing Implementation have a positive and significant effect on taxpayer compliance, while Tax Socialization has a positive but insignificant effect on taxpayer compliance. Tax sanctions are unable to moderate the effect of Taxpayer Awareness and Tax Socialization on taxpayer compliance, while Tax Sanctions are able to moderate the effect of E-filing Implementation on taxpayer compliance, in addition there are several differences with previous studies. Among them are the variables used and the location of the research site.
Pengaruh Pengungkapan Laporan Keberlanjutan dan Tax Avoidance Terhadap Manajemen Laba Perusahaan yang Terdaftar di Jakarta Islamic Index (JII70) Periode 2020-2024 Roosyiidah, Roosyiidah; Yulianti, Lina; Muslih, Rd. Amar
Akuntansi dan Manajemen Vol. 20 No. 1 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i1.328

Abstract

The profit presented in financial statements serves as the main indicator used by stakeholders in decision-making. Companies often use earnings management practices to generate profits that attract investor interest. This study aims to find and analyze the influence of sustainability report disclosure and tax avoidance on earnings management in companies listed on the JII70 index in 2020-2024. This study uses secondary data from the companies' financial statements, annual reports, and sustainability reports. The sampling technique was carried out through purposive sampling, resulting in 16 companies being selected as research samples. Panel regression analysis is the test used to study the relationship between sustainability report disclosure and tax avoidance on earnings management. The results of this study show that sustainability reports disclosure, as measured by SRDI, has a significant negative impact on earnings management, and tax avoidance, measured by ETR, has a significant positive impact on earnings management. Furthermore, simultaneous testing shows that sustainability report disclosure and tax avoidance have a significant effect on earnings management.

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