Jurnal Akuntansi, Keuangan, dan Manajemen

Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Jakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to the theoretical and practical development in all aspects of Accounting, Finance and Management.

Current Issue

Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Jakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to the theoretical and practical development in all aspects of Accounting, Finance and Management.

Published
2022-09-07

Articles

Pengaruh Good Corporate Governance terhadap Financial Distress yang di Kontrol oleh Ukuran Perusahaan pada Perusahaan Industri Sektor Manufaktur di Indonesia

Purpose: This research is to confirm the influence of variables good corporate governance on economic issues.  This study uses indicators to measure corporate governance variables as follows managerial ownership, institutional ownership, size of the board of commissioners, size of the board of directors, size of the audit committee. Besides that, the financial distress variables are measured using the Springgate method, this study uses firm size as a control variable. Research Methodology: This esearch uses quantitative descriptive and multiple linear regression analyzes and descriptive statistics refined by the SPSS 23.  The population of this survey includes 124 manufacturing companies listed on the Indonesian stock exchange between 2016 and 2020. The sample of this study is illustrated by a targeted sample of 42 sample firms. Results :This research has results show that variables related to corporate ownership, managerial ownership, and size of the board of directors have a significant negative impact on financial distress, but that the size of supervisory board, audit committee members and firm size does not affect financial distress. Limitations : The used of the control variable only uses company size, it is hoped that in the next research can add other control variables such as profitability and leverage so that the research results will be diverse and more accurate. Contribution: This research contributes in terms of empirically proving that investors and/or potential investors can use to study the effect of good corporate governance on financial distress which is controlled by firm size.

Penilaian Performa Keuangan PT. Kalbe Farma Tbk. dengan Metode Du Pont System

Purpose: This study aims to determine how effective PT. Kalbe Farma Tbk manages its financial ratio components. The research focuses on profitability ratios and activity ratios which are part of financial statement analysis using the Du Pont system method on the annual financial statements of PT. Kalbe Farma Tbk. Research methodology: The research was conducted using the databasee of the annual financial statements of PT. Kalbe Farma Tbk in the period 2016 - 2020 with the Du Pont system analysis method. The research method uses quantitative research with descriptive analysis and the data is processed using Microsoft Excel software. Result: The results of this study stated that the financial performance of PT. Kalbe Farma Tbk is still not effective even though the components in its financial statements are always increasing. The company's TATO continues to decline with an average of 1.16 rounds. NPM, ROE, and ROI are still in the process of increasing with an average of 12%, 17%, and 14%, respectively. EM whose condition is not stable with an average of 121%. Limitation: The limitations of this study are that it only uses five-year company financial data, there is no comparison with other companies in the same sector, and only focuses on variables from the Du Pont system analysis method. Contribution:This research is expected to be useful for the purposes of education, further research, and also the wider community.

Pengaruh Kecerdasan Emosional dan Kemampuan Adaptasi terhadap Employee Engagement

Purpose: This study aims to determine the emotional intelligence, adaptability, and employee engagement of non-manager employees at the Hotel Ramayana Tasikmalaya, to examine the effect of emotional intelligence, and adaptability simultaneously and partially on employee engagement of non-manager employees at the Hotel Ramayana Tasikmalaya. Methodology/approach: The research method used in this research is descriptive quantitative method with a census approach. Data collection techniques based on data sources in this study the author uses a questionnaire method. The analytical technique used in this study are validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation and determination coefficient analysis, F test, and t test. Results/findings: Emotional intelligence and adaptability simultaneously have a significant effect on employee engagement Hotel Ramayana Tasikmalaya; adaptability partially has a significant effect on employee engagement at Hotel Ramayana Tasikmalaya; emotional intelligence partially has a significant effect on employee engagement at Hotel Ramayana Tasikmalaya. Limitations: This study only assessed the variables of emotional intelligence, adaptability and employee involvement, and only non-manager workers who worked at the Ramayana Tasikmalaya Hotel, as well as the clear limited literacy on emotional intelligence and adaptability. Contribution: This study provides suggestions for Hotel Ramayana Tasikmalaya to provide rewards for outstanding employees, strengthen the kinship of fellow employees, provide training, and need to improve things that can affect the level of employee engagement.

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