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
2024-03-06

Articles

Persepsi Mahasiswa Akuntansi dan Intensi untuk Menjadi Akuntan yang Profesional dan Berkualitas: Studi Pada Mahasiswa Program Studi Akuntansi Universitas Bhayangkara Jakarta Raya

Purpose: This research aims to study accounting students at Bhayangkara University Jakarta Raya regarding their perceptions of the accounting profession, their level of fortitude, and the need for financial assistance, and whether these factors significantly influence them to become professionally qualified accountants. Methodology/approach: This study was conducted using a questionnaire prepared based on seven independent variables, which were then distributed to accounting students. The sample in this study comprised 65 students from the accounting study program at Universitas Bhayangkara Jakarta Raya. Results: The results showed that salary, prestige or status, opportunities for advancement, and advice received did not affect students' intentions to pursue professional qualifications. At the same time, the variables of job security and stability, financial assistance, and personality fortitude had a significant influence on students’ intention to pursue professional qualifications. Limitation: The number of samplings that do not represent all populations needs to be carefully determined. Contribution: This study contributes to several aspects (1). This was the first study to explore the intentions of students at Universitas Bhayangkara Jakarta Raya (2). This research was a pre-observation of the intention of career pursuit for students in accounting majors.

Peran Kredit Usaha Rakyat (KUR) terhadap Perkembangan UMKM (Studi Kasus Bank BRI Unit Kedaton)

Purpose: This study aims to determine the role of people’s Business Credit on the Development of MSMEs at Bank BRI Unit Kedaton. Methodology/approach: This study used qualitative descriptive methods with primary data sources, namely survey and questionnaire results, and secondary data in the form of journals and articles related to research. Data collection techniques included observation, questionnaires, and documentation. The population used in this study is all KUR customers at Bank BRI Unit Kedaton from to 2020-2022 with a sample of 97 respondents calculated using the Cohcran formula. Results: The results of this study show that the role of KUR has a significant effect on the development of MSMEs in the Kedaton Unit, judging from the t-count test results of 9,708 t-tables > 1,661, and from the determinant test results of 49.8%, and the remaining 50.2% was influenced by other var iabels that were not studied in this study. Limitations: This study used only one independent research variable that affected micro, small, and medium-sized enterprises. There are many other independent variables that can explain and possibly influence Micro, Small and Medium Enterprises variables, but researchers did not use them in this final project study. Contribution: The provision of people’s Business Credit (KUR) financing to Micro, Small and Medium Enterprises (MSMEs) is expected to continue to increase so that the wider community can conveniently build or develop a business. Novelty: novelty in this study lies in the time and conditions carried out by the researcher, so as to get differences from the results of the study.

Faktor Determinan Kinerja Keuangan pada Return Saham (Studi Kasus pada Perusahaan Perbankan di Indonesia)

Purpose: The purpose of this research is to test and analyze the determinant factors that can affect stock returns. Research methodology: Multiple linear regression analysis was used as a data analysis technique and probability method with purposive sampling was used to determine the research sample. Results: The conclusion of this research is that the operational ratio has a negative effect on stock returns, while the debt to equity ratio and net profit margin do not show a significant effect, while the investment opportunity set and economic value added have a positive effect on banking companies in Indonesia. Limitations: The research is only limited to the financial performance ratios used and the results given are focused on banking companies in Indonesia only. Contribution: This research can be used as a literature reference for further research, especially research on stock returns.

Peran Komitmen Organisasi dalam Memediasi Pengaruh Kompetensi terhadap Kinerja Pegawai pada Inspektorat Kabupaten Pelalawan

Purpose: his study aimed to determine the effect of competency on employee performance in the Pelalawan district inspectorate and the role of organizational commitment in mediating the relationship between these two variables. Methodology/approach: This research is quantitative research that uses cross-sectional techniques. The population in this study was Pelalawan Regency Inspectorate Employees, totaling 83 people, using total sampling. Statistical data analysis using the Smart PLS program Results: The results indicate that Competency and Organizational Commitment have a direct and significant effect on Employee Performance at the Pelalawan Regency Inspectorate. In addition, competency has a significant direct effect on employees’ organizational commitment at the Pelalawan Regency Inspectorate. Organizational Commitment is also considered capable of mediating the relationship between Competency and Employee Performance at the Pelalawan Regency Inspectorate Limitations: This research was only carried out at the Pelalawan Regency inspectorate which is a government institution so it cannot be generalized to private companies Contribution: This study can contribute to readers and anyone who wants to conduct research on organizational competence and commitment to employee performance in government institutions. Novelty: This research uses organizational commitment as a mediating variable in determining the relationship between competency and employee performance.

Studi Harga Saham Pasca IPO di Bursa Efek Indonesia

Purpose: This study provides empirical evidence that the initial share price tends to be lower than the share price over the periods of 1 d and 6, 12, 18, and 24 months thereafter. Methodology: This quantitative research used comparative test-type research with secondary data collection. Data were obtained through the Indonesian Stock Exchange (BEI) and processed using SPSS software. Results/findings: The results obtained in this research show that the initial share price has a positive difference between the post-IPO price for the first day, 6th, 12th and 18th month. However, things are different in the 24th month, when there is no evidence of any price changes occurring. Limitations: IPOs were conducted on the Indonesian Stock Exchange within a specific timeframe (2018-2019), which may limit the generalizability of the findings to other markets or periods. With a total sample that can be taken of 95 issuers with IPO and post-IPO prices can be taken over a period of two years. Contribution: To understand IPO underpricing dynamics. By highlighting the role of underwriters and company signals in shaping investor interest and share price performance, the study offers insights that can inform financial market participants, policymakers and researchers.  

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