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
2024-06-28

Articles

Government Governance Moderate Foreign Direct Investment and Debt Stock on Tax Revenue

Purpose: This study aims to determine the effect of foreign direct investment (FDI) and debt stock on tax revenue, which is moderated by government governance variables. Methodology/approach: This research is quantitative research that uses a purposive sampling method to take samples. The samples taken were all from the population in South Asia, namely India, Sri Lanka, Nepal, Afghanistan, Maldives, Bangladesh, Bhutan, and Pakistan, resulting in 76 observations. The data analyzed were in the form of panel data in the form of secondary data obtained from the World Bank database. Panel data have the advantage of allowing a cross-sectional analysis of data on the same units over several time periods. Results: The research results show that variable foreign direct investment has a significant positive influence on tax revenue, while the debt stock variable has a significant negative influence. After adding the government governance moderation variable, the results are found that the foreign direct investment and debt stock variables have a significant positive influence Limitations: The limitation of this research is that it uses a small population of research objects, so that it can be added to the number of countries used as research objects. Contributions: This research will have a good contribution to the development of knowledge in the fields of financial accounting and taxation.

The Combined Effect of Brand Gestalt, Brand Awareness, and Brand Image on Ecotourism WOM Intention

Purpose: This study aims to critically examine the interplay of brand gestalt, brand awareness, and brand image in the rapidly evolving context of ecotourism destinations, addressing the immediate need for insights that can enhance sustainable tourism marketing strategies. Methodology: A quantitative research design was utilized in this study using survey-based data on 241 respondents who were visitors to ecotourism destinations in North Sulawesi, Indonesia. Results: This study found that service quality, platform type, shopping convenience, and product quality have a positive influence on consumer satisfaction when shopping online. Limitations: One potential limitation of the study is that the respondents were limited to customers of online shoppers and college students in North Sulawesi, which may restrict the generalizability of the findings to broader consumer populations. Contribution: Tourism operators can use the insights gained from this study to enhance their brand strategy. By focusing on building a strong brand gestalt, increasing brand awareness, and fostering a positive brand image, they can effectively stimulate WOM, which is a powerful marketing tool in ecotourism.

Pengaruh Persepsi Kemudahan, Lingkungan Sosial dan Literasi Keuangan terhadap Minat Penggunaan QRIS

Purpose: This research aims to determine the influence of perceived convenience, social environment and financial literacy on interest in using QRIS among MSMEs in Pekanbaru City, moderated by education level. Research methodology: This study is a quantitative research, the data in this research have been acquired form the distribution of questionnaires and use Partial Least Square app technique which data processing was assisted by Smart PLS 3.0. In this research, a sample of 100 people was used. Results: Perception of convenience, social environment and financial literacy have a direct influence on interest in using QRIS among MSMEs in Pekanbaru City. Meanwhile, based on the moderation test, it was concluded that the level of education did not moderate the influence of perceived convenience and social environment on interest in using QRIS among Pekanbaru City MSMEs. However, the level of education is able to moderate the influence of financial literacy on interest in using QRIS among Pekanbaru City MSMEs.. Limitations: The research was conducted with a limited sample, both in terms of sample size and population diversity. This could affect the appropriate representation of the MSME population in Pekanbaru City and may limit the conclusions that can be drawn. Contribution: This research is expected to provide deeper insight into the factors that influence the adoption of QRIS payment technology, as well as the potential role of education level in this process.

Analisis Kinerja PT. Semen Tonasa Melalui Pendekatan Balanced Scorecard : Upaya Meningkatkan Daya Saing di Industri Semen

Purpose: This study aimed to offer insights for management to enhance performance across various aspects to remain competitive in the cement industry. Methods: This study analyzed PT. Semen Tonasa's performance uses the balanced scorecard approach, covering finance, customers, internal business processes, and learning and growth. Data were gathered from companies’ financial statements and surveys of employees and customers. Resuts: Of the 14 performance indicators assessed, four exceeded standards, four met standards, and six were below standards. The overall performance was rated as sufficient, with 55.56% achievement, indicating no significant improvement from the previous year. Limitations: PT. Semen Tonasa needs to continue efforts to improve performance, especially in terms of financial aspects, employee productivity, and customer satisfaction, in order to be able to compete in the cement industry. In addition, the implementation of the baanced scorecard needs to be optimized to improve performance. Contribution: This research analyzes PT Semen Tonasa’s companies using a balanced scorecard approach and provides insights for improving company performance in the future.

Factors for Increasing Competitive Advantage in MSMEs Reviewed from a Systematic Literature Review

Purpose: This study aims to determine the factors related to competitive advantage, especially in Micro, Small and Medium Enterprises (MSMEs), and to gain an in-depth understanding of the field of Competitive Advantage by classifying, defining, and analyzing the latest scientific literature. Research Methodology: This research uses the systematic mapping study (SMS) method to examine scientific publications on the field of competitive advantage published from time to time based on focus and type of research. Results: The results of this study also provide a summary of current research topics and trends related to Competitive Advantage. Micro, Small and Medium Enterprises (MSMEs) can gain a Competitive Advantage through planned strategies. The goal of this strategy is to generate greater profits than competitors. To gain Competitive Advantage, many factors are equally important. Some of these are challenges, artificial intelligence, adoption, industry, covid, application, technology, data, performance, green innovation, capability, role, supply chain, innovation, and image classification factors. This factor creates and maintains a competitive advantage over competitors. Limitation: Limited number of variables in determining factors related to the development of micro, small, and medium enterprise (MSME) governance, such as MSME performance, Market Orientation, Innovation, Marketing, Dynamic Capabilities. Contribution: This research provides a practical way to learn which topics are appropriate for research and which areas require additional research and help researchers plan future discovery gap (gap) research.

The Influence of Capital Intensity, Advertising Intensity and Transfer Pricing on Tax Aggressiveness

Purpose: This study aims to determine the effects of capital intensity, advertising intensity, and transfer pricing on tax aggressiveness. Methodology/approach: This study uses a quantitative method that utilizes secondary data obtained from the Indonesia Stock Exchange (IDX) and related company websites. The data source in this study is the financial reports of food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022 as many as 95 companies. Then, the sampling technique uses the Purposive Sampling method. Results/findings: The results show that the capital intensity variable has no influence on tax aggressiveness, while the advertising intensity variable has an influence on tax aggressiveness, and the transfer pricing variable has an influence on tax aggressiveness. Limitations: The limitation of this study is that the measurement used is the Book Tax Difference (BTD), which cannot maximally identify tax aggressiveness. This is because the measurement can only measure the difference between fiscal and commercial policies. In this study, only three variables affect tax aggressiveness, and the population of research objects used is still small, so the variables, population size, and observation years used as research objects can be added. Contributions: This research will have a good contribution to the development of knowledge in the fields of financial accounting and taxation.

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