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Journal of Accounting and Management (JAM)
Published by PT Sanagi Edu Konsultan
ISSN : -     EISSN : 31103308     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting and Management ( JAM ) is a scientific journal that focuses on the field of accounting and management, with a scope that covers key topics such as Financial Accounting, Auditing, Tax, Public Sector Accounting, Accounting Information Systems, Management Accounting, Financial Management, HR, Marketing, E-Business, and MSMEs. The journal aims to provide a platform for researchers, academics, and practitioners to share findings, ideas, and innovations in these disciplines. JAM publishes high-quality, openly accessible articles under the Creative Commons BY 4.0 license, allowing readers to use, share, and adapt the work by giving credit to the author.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 15 Documents
 1   2 
PENGARUH PROFITABILITAS, LIKUIDITAS DAN KEBIJAKAN UTANG TERHADAP NILAI PERUSAHAAN Avivaksita
Journal of Accounting and Management Vol 1 No 1 (2025): Inovasi dan Strategi Terkini dalam Akuntansi dan Manajemen: Menjawab Tantangan Er
Publisher : PT Sanagi Edu Konsultan

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Abstract

The purpose of this study is to obtain empirical evidence on the effect of profitability, liquidity and debt policy on firm value. This study uses a population of food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. Then the sampling method used purposive sampling. Data collection techniques by means of documentation and the type of data used is secondary data. Data analysis uses descriptive statistics, model selection tests, classical assumption tests and hypothesis tests. The results of the study revealed that the profitability variable with the Gross Profit Margin (GPM) indicator has a significant effect on firm value, while profitability with the OPM, NPM, ROA and ROE indicators does not affect firm value. Furthermore, the liquidity variable with the Current Ratio, Cash Ratio and Quick Ratio indicators does not affect firm value. The debt policy variable with the DAR, DER indicators does not affect firm value.
PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, ARUS KAS PENDANAAN, DAN LABA AKUNTANSI TERHADAP RETURN SAHAM Ayulita Elisabeth
Journal of Accounting and Management Vol 1 No 1 (2025): Inovasi dan Strategi Terkini dalam Akuntansi dan Manajemen: Menjawab Tantangan Er
Publisher : PT Sanagi Edu Konsultan

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Abstract

The research conducted by the author aims to determine the effect of operating cash flow, investment cash flow, funding cash flow, and accounting earnings on stock returns. The population in this study were telecommunications companies listed on the Indonesia Stock Exchange. The sampling method is purposive sampling. The data used is secondary data obtained from the company's annual financial statements. Data management is done by statistical analysis method using SPSS software version 26 with several tests, namely descriptive analysis, multiple linear regression analysis, classical assumption test, and hypothesis testing.  The results of the study showed that partially operating cash flow has no significant effect on stock returns. Investment cash flow has a significant effect on stock returns. Funding cash flow has no significant effect on stock returns. Accounting profit has a significant effect on stock returns.
PENGARUH CORPORATE RISK, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK Damaris Marpaung
Journal of Accounting and Management Vol 1 No 1 (2025): Inovasi dan Strategi Terkini dalam Akuntansi dan Manajemen: Menjawab Tantangan Er
Publisher : PT Sanagi Edu Konsultan

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Abstract

This study aims to examine the effect of corporate risk, capital intensity and inventory intensity on tax aggressiveness in health sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Sampling in this study using purposive sampling technique so that 40 research samples were obtained. This research uses quantitative methods with secondary data obtained from the website www.idx.co.id. The analysis technique used in this research is multiple linear regression analysis using SPSS. Based on the results of multiple linear regression analysis with a significance level of 5%, it is concluded that corporate risk and capital intensity have no influence on tax aggressiveness. While inventory intensity has a positive influence on tax aggressiveness. And simultaneously corporate risk, capital intensity and inventory intensity have a positive effect on tax aggressiveness.
PENGARUH BUDAYA ORGANISASI, MOTIVASI, DAN UPAH TERHADAP KINERJA KERJA KARYAWAN PT. SKELY INDONESIA Emanuel Mantero
Journal of Accounting and Management Vol 1 No 1 (2025): Inovasi dan Strategi Terkini dalam Akuntansi dan Manajemen: Menjawab Tantangan Er
Publisher : PT Sanagi Edu Konsultan

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Abstract

This study aims to analyse the influence of organisational culture, motivation, and wages on employee performance at PT Skely Indonesia. The research method used is quantitative method with a sampling technique of 95 respondents. Data was collected through questionnaires and analysed using SPSS 23, including Validity Test, Reliability Test, Normality Test, Heteroscedasticity Test, Multicollinearity Test, and Multiple Regression Analysis. The results showed that: Organisational culture has a positive and significant effect on employee performance (p-value = 0.004). Motivation has a positive and significant effect on employee performance (p-value = 0.045). Wages have a positive and significant effect on employee performance (p-value = 0.000). Simultaneously, organisational culture, motivation, and wages have a significant effect on employee performance with an R-Square of 74.3%, which means that the three variables are able to explain 74.3% of variations in employee performance, while the rest is influenced by other factors not examined in this study. Thus, companies are expected to improve a positive organisational culture, provide effective motivation, and establish a fair wage system to optimally improve employee performance.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN KUALITAS INTEGRATED REPORTING SEBAGAI VARIABEL INTERVENING Yannes Manurung
Journal of Accounting and Management Vol 1 No 1 (2025): Inovasi dan Strategi Terkini dalam Akuntansi dan Manajemen: Menjawab Tantangan Er
Publisher : PT Sanagi Edu Konsultan

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Abstract

This study aims to examine the effect of good corporate governance on financial performance with the quality of integrated reporting as an intervening variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX. This research uses quantitative methods with secondary data. Data for financial performance variables are taken from datastream, while data for integrated reporting quality variables are taken from the company's annual report accessed through www.idx.co.id and the company's official website respectively. Data analysis and hypothesis testing in this study were carried out by multiple linear regression and path analysis with the help of SPSS 23 software. The results of this study indicate that the audit committee, institutional ownership, managerial ownership, and board of commissioners structure have no significant effect on financial performance, good corporate governance has a significant effect on the quality of integrated reporting and good corporate governance has no significant effect on financial performance through the quality of integrated reporting.
KEBIJAKAN INVESTASI, PENDANAAN DAN DIVIDEN TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muhammad Zul Fauzan
Journal of Accounting and Management Vol 1 No 2 (2025): Transformasi Digital, Kepatuhan Pajak, dan Strategi Keuangan dalam Meningkatkan N
Publisher : PT Sanagi Edu Konsultan

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Abstract

This study attempts to examine the impact of investment, financing, and dividend policies on the determinants of firm value on the Indonesia Stock Exchange. The population of this study was public companies listed on the Indonesia Stock Exchange, with hotel companies serving as the sample between 2015 and 2019. Purposive sampling was used to determine the sample, resulting in a total of eight hotel companies from 2015 to 2019. Data analysis techniques used were descriptive statistics, classical assumption tests, multiple linear regression models, and hypothesis testing using SPSS 26.0 for Windows. The results of this study indicate that investment decisions have a positive and significant effect on firm value, while funding policies have a positive and significant effect on firm value. Dividend policies do not significantly influence firm value.
PENGARUH PENERAPAN APLIKASI FAKTUR PAJAK ELEKTRONIK (E-FAKTUR) TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK Novita Sari
Journal of Accounting and Management Vol 1 No 2 (2025): Transformasi Digital, Kepatuhan Pajak, dan Strategi Keuangan dalam Meningkatkan N
Publisher : PT Sanagi Edu Konsultan

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Abstract

An electronic tax invoice, hereinafter referred to as an e-Invoice, is a tax invoice created through an application or electronic system specified and/or provided by the Directorate General of Taxes. The implementation of e-Invoices can encourage better self-assessment. Therefore, the researcher intends to determine the level of taxpayer compliance in reporting Value Added Tax using the latest application, the electronic tax invoice (e-Invoice), at the Pratama Tax Office (KPP) in Kebon Jeruk Satu, West Jakarta. This study uses descriptive quantitative research. This data is derived from respondents' answers to a questionnaire administered by the researcher. The data were then analyzed using a Likert scale, allowing for further processing using SPSS 24 for Windows. The independent variable is the Electronic Tax Invoice (E-Invoice) application, and the dependent variable is taxpayer compliance. E-Invoice is an application for creating electronic tax invoices or proof of VAT collection electronically. The introduction of e-Invoices is expected to improve taxpayer compliance. Based on a simple analysis, this study found that the simultaneous implementation of e-Invoices with variable X significantly impacts Y (taxpayer compliance). Partially (t-test) results showed that e-Invoice application influences taxpayer compliance levels.
PENGARUH MOTIVASI MEMBAYAR PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Laksmita Ananda Putri Gulo
Journal of Accounting and Management Vol 1 No 2 (2025): Transformasi Digital, Kepatuhan Pajak, dan Strategi Keuangan dalam Meningkatkan N
Publisher : PT Sanagi Edu Konsultan

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Abstract

This study aims to determine the effect of tax payment motivation and education level on individual taxpayer compliance at the West Jakarta Regional Office of the Directorate General of Taxes. The sample in this study was 159 individual taxpayers. The sampling technique used was incidental sampling. Data collection was conducted using a questionnaire. The test instruments were analyzed using validity and reliability tests. The prerequisite test used the classical assumption test. The data analysis technique used multiple linear regression. The results of this study indicate that tax payment motivation has a positive and significant effect on taxpayer compliance, while education level has a positive but insignificant effect on individual taxpayer compliance.
ANALISIS PENGARUH KUALITAS LAYANAN, INTERNET BANKING DAN KEPUASAN NASABAH TERHADAP LOYALITAS NASABAH Selvi Sumanti Lumban Gaol
Journal of Accounting and Management Vol 1 No 2 (2025): Transformasi Digital, Kepatuhan Pajak, dan Strategi Keuangan dalam Meningkatkan N
Publisher : PT Sanagi Edu Konsultan

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Abstract

This study aims to investigate the influence of service quality, BRI Internet Banking, and customer satisfaction on customer loyalty. The research method used is quantitative research. Quantitative research requires quantitative data represented by numbers. The population is BRI customers. The number of respondents was 100. The respondent selection technique used convenience sampling. The sample consisted of customers who have accounts and are actively transacting at BRI. The collected data was then tested for hypothesis analysis using SPSS 21. The results showed that service quality significantly influences customer loyalty. The test results indicate that service quality, internet banking, and customer satisfaction influence (Y) customer loyalty.
PENGARUH PAJAK HIBURAN, PAJAK RESTORAN, DAN PAJAK REKLAME TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI DKI JAKARTA Yuda Saputra
Journal of Accounting and Management Vol 1 No 2 (2025): Transformasi Digital, Kepatuhan Pajak, dan Strategi Keuangan dalam Meningkatkan N
Publisher : PT Sanagi Edu Konsultan

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Abstract

The purpose of this research is to determine the effect of entertainment tax, restaurant tax, and advertisement tax on the financial performance of local government of DKI Jakarta Province. The research period used was 4 years, 2016-2019. The study population includes the local revenue of DKI Jakarta Province for the period 2016-2019. The sampling technique used nonprobability sampling with a saturated sampling method. The type of data used is secondary data obtained from Badan Pajak dan Retribusi Daerah (BPRD) of DKI Jakarta Province. The data analysis method used is multiple linear regression analysis. The results showed that entertainment tax has a positive effect, restaurant tax has a negative effect, advertisement tax has no effect, and entertainment tax, restaurant tax, and advertisement tax together have a positive effect on the financial performance of the regional government of DKI Jakarta Province.

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