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INDONESIA
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Published by Universitas Jember
ISSN : 14125366     EISSN : 24599816     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Akuntansi,dan Manajemen (JEAM) diterbitkan oleh Fakultas Ekonomi Universitas Jember, sebagai media transformasi Ilmu Pengetahuan dan Teknologi. Terbit 2 (dua) kali dalam setahun pada bulan April, dan September dengan ISSN (Print): 1412 - 5366 dan ISSN (Online): 2459 - 9816. Penyunting menerima tulisan yang belum pernah dimuat di media lain, dengan mengacu pada pedoman penulisan yang ada
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol. 23 No. 2 (2024)" : 7 Documents clear
Kekuatan Keuangan di Balik Manajemen Laba: Studi Tentang Pertumbuhan Penjualan, Perencanaan Pajak, Ukuran Perusahaan, dan Profitabilitas Anam, Saiful
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.45672

Abstract

This study aims to examine of Sales Growth, Tax Planning, Company Size, and Profitability on Earnings Management, A Case Study of Consumer Goods Sector Companies Listed on the IDX The research encompasses all businesses within the consumer goods sector listed on the Indonesian Stock Exchange during that period. A purposive sampling method was employed, with a sample size of 45 companies. For firms in the food and beverage sector listed. The findings from firms in the food and beverage sector (2018–2021) show that sales growth and profitability have a partial yet significant impact on earnings management, suggesting that companies with higher sales growth or profitability may engage in such practices to maintain investor confidence or meet expectations. In contrast, tax planning and company size do not exhibit a partial effect, challenging the assumption that larger firms or those engaged in tax planning are more likely to manipulate earnings. This may reflect stricter regulations or increased transparency in this sector. Keywords: Sales Growth, Tax Planning, Company Size, Profitability and Profit Management
Environmental, Social, and Governance (ESG) Disclosure and Company Performance: Empirical Evidence in Indonesian Banking Cahyaningtyas, Susi Retna; Muhsyaf, Saipul Arni; Husnaini, Wahidatul
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.47084

Abstract

This study aims to analyze the relationship between ESG disclosure and company performance with a sample of banking companies listed on the Indonesia Stock Exchange in 2010-2021. Company performance is measured using Return on Assets (ROA), Return on Equity (ROE), Tobin's Q, and Stock Return (Ri). Furthermore, ESG disclosure is measured using the Global Reporting Initiative (GRI) standard for environmental and social disclosure, while governance disclosure is assessed using the GCG score based on POJK Number 55/POJK.03/2016 concerning the implementation of Governance for Commercial Banks, and Indonesian Regulation (PBI) Number 11/33/PBI/2009 concerning the Implementation of Good Corporate Governance for Sharia Commercial Banks and Sharia Business Units. This study uses a quantitative approach with the help of the Eviews 13.0 analysis tool. The results of this study indicate that environmental, social, and governance disclosures have no effect on ROA. While governance disclosures have a negative effect on ROE, in addition to environmental and social disclosures that have no effect on ROE. On the other hand, social and governance disclosures have a positive effect on Tobin’s Q, which is the opposite of environmental disclosures that have a negative effect. Meanwhile, environmental disclosures have a negative effect on stock returns, in addition to social and governance disclosures that have no effect on stock returns. Keywords: Disclosure; Environment; Social; Governance; Performance
Pengaruh Hedonic Lifestyle, Literasi Keuangan dan Sikap Keuangan Terhadap Perilaku Keuangan pada Generasi Z dengan Gender sebagai Variabel Moderasi Nirmala, Annisa Najla; Agustina, Yuli; Subagyo, Subagyo; Istanti, Lulu Nurul
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.48570

Abstract

The evolution of the times necessitate individuals to cultivate prudent financial behavior. It was found that many students in the city of Malang revealed a prevalence of hedonistic lifestyle. Many studens in the city of Malang easily felt FOMO (fears of missing out) about a trend. So, the purpose of this study was to investigate how a hedonic lifestyle, financial literacy, and financial attitudes affect the financial behavior of generation z students in Malang city. The research uses a quantitative approach, focusing on generation z students in Malang city as the population with 210 respondents. The results show that financial behavior is negatively impacted by a hedonic lifestyle, while financial literacy and financial attitudes have a positive influence. However, gender does not have any effect on the relationship between hedonic lifestyle, financial literacy, financial attitudes, and financial behavior. The findings of this study are the financial behavior of students in Malang city can be said to be quite good, but still have a hedon lifestyle, becauda of low self-reliance Keywords: Hedonic Lifestyle, Financial Literacy, Financial Attitudes, Financial Behaviour, Gender
Mengoptimalkan Return: Menganalisis Dampak Kurs, Book Value per Share, dan Earning per Share Arianingtias, Desti Dwirahayu; Dura, Justita
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.51881

Abstract

This research aims to determine the effect of the Exchange Rate, Book Value per Share, and Earnings per Share on Stock Returns in the transportation sector listed on the IDX for the period 2020 to 2023. The dependent variable in this research is stock returns, while the independent variables consist of exchange rate, Book Value per Share, and Earnings per Share. The sampling technique in this research was using a purposive sampling method. From 2020 to 2023 of the transportation and logistics companies listed on the Indonesia Stock Exchange during the research period, only 16 companies were eligible to be used as samples for this research. The data was tested using Eviews version 12 by testing classical assumptions with the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Data analysis used multiple linear regression analysis tests and hypothesis testing using the coefficient of determination analysis test (R²) and t test. The research results show that only the variables Exchange Rate, Book Value per Share, Earning Per Share have no effect on stock returns of transportation and logistics companies listed on the Indonesia Stock Exchange (BEI). Keywords: Kurs, Book Value per Share, Earning per Share, Return Saham
The Effect of Green Investment on Firm Value Debbianita, Debbianita; Prayogo, Enny; Hoetama, Marcella
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.52219

Abstract

Indonesia was one of over 40 countries that signed the Global Coal to Clean Power Transition declaration at the 26th Climate Change Summit (COP26) and positioned Indonesia as a key green investment destination. Green Investment is an investment activity that focuses on companies or investment prospects that have a commitment to the conservation of natural resources, the production and discovery of alternative sources of new and renewable energy (EBT), the implementation of clean water and air projects, and investment activities that are friendly to the surrounding environment. Green investment as a company's effort to manage environmental problems by reducing the negative impact of business activities on the environment therefore green investment can increase competitive advantage, reputation, and company value. The implementation of green investment is one of the company's strategies in increasing profits without damaging the environment. This study will use the SRIKEHATI index, measurement of Green investment using PROPER ratings There are 5 levels in the PROPER rating, namely the first rank is given a gold color, the second rank is given a green color, the third rank is given a blue color, the fourth rank is given a red color, and the last rank is given a black color, and the company value can be calculated using Tobins Q calculation. Keywords: Green Investment, Company Value
Fleksibilitas Transparansi dan Akuntabilitas dalam Menghindari Penipuan dengan Pendekatan Akuntansi Forensik: Blawi Lamongan Wijaya, Almaira Oktavia; Leniwati, Driana; Wahyuni, Endang Dwi; Astuti, Sri Wibawani Wahyuning; Affan, Muhammad Wildan
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.52377

Abstract

This research aims to find out how a village can flexibly account for its village funds in a transparent manner to minimize acts of fraud by using a forensic accounting approach considering the increasing number of cases related to these acts. Data collection was carried out through in-depth interviews with village officials who were key informants. The method used was snowballing with additional informants. The resulting interview will then be concluded or summarized. Then a triangulation technique was carried out by conducting interviews and checking validity by viewing or observing existing websites so that the data obtained was valid. Based on the results found in the research, it can be concluded that accountability of village funds is needed to minimize this situation, but there are still several factors that make this an opportunity, such as a person's lack of trust in existing temptations and the demands of the people around him who ask him to produce more money. Keywords: Accountability, Forensic Accounting, Flexibility, Fraud
Pengaruh Interpersonal Interaction Terhadap Purchase Intention Pada Shopping Live Streaming: Efek Mediasi Swift Guanxi Nandini, Naomi Marsya; Rahayu, Siti; Trisnawati, ⁠Juliani Dyah
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.52939

Abstract

This study aims to analyze the influence of perceived expertise, perceived similarity, perceived familiarity, perceived likeability, flow, and guidance shopping on swift guanxi and purchase intention. The research was conducted in Indonesia, targeting users of three e-commerce platforms (Shopee, Tokopedia, and Lazada) who have made purchases through shopping live streaming at least one to five times. Respondents were required to be at least 17 years old and have interacted during shopping live streaming sessions. Primary data was collected through questionnaires distributed to a sample of 312 respondents. The study employed a quantitative method using PLS-SEM (Partial Least Square - Structural Equation Modelling) for data analysis. The results indicate that perceived expertise, perceived familiarity, flow, and guidance shopping have a positive and significant impact on swift guanxi, and swift guanxi has a positive and significant impact on purchase intention. However, perceived similarity and perceived likeability do not have a significant influence on swift guanxi. Keywords: Shopping live streaming, Swift guanxi, Purchase intention, Flow, Guidance shopping

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