Jakman

Jakman Issue

Vol. 7 No. 3 (2026): Juni

Current Issue

Vol. 7 No. 3 (2026)

Articles

Determinants of Earnings Management: Deferred Tax, Tax Planning, Firm Size with Institutional Ownership as Moderator
Eko Sudarmanto, Ahmad Waluya Jati, Junet Kaswoto, Mega Arum, Kristanti Rahman
Pages: 413-430 https://doi.org/10.35912/jakman.v7i3.6569
95 views
| 66 downloads
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Green Consumer Behavior of Women in Purchasing Local Environmentally Friendly Detergent Products
Viola De Yusa, Riyadini Riyan Utami
https://doi.org/10.35912/jakman.v7i3.4386
57 views
| 52 downloads
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Transformational Leadership and Work Flexibility Effects on Government Employee Performance with Team Cohesiveness
Moh. Nuh Hudawi, Slamet Ahmadi
Pages: 47-63 https://doi.org/10.35912/jakman.v7i3.6010
192 views
| 61 downloads
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Training, Coaching, Feedback: Trust-Based Engagement, Public Value in Public Organizations: Integrative Review
Abdul Rahman, Maksud Hakim
Pages: 65-78 https://doi.org/10.35912/jakman.v7i3.6297
98 views
| 214 downloads
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Why Customers Stay: A Push–Pull–Mooring Perspective on Online Food Delivery Loyalty
Balqis Srikandi Wiryawan, Raditha Dwi Vata Hapsari, Radityo Putro Handrito
Pages: 257-276 https://doi.org/10.35912/jakman.v7i3.6343
56 views
| 41 downloads
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Challenging the Industry Effect: Evidence of Fundamental Risk Heterogeneity Across Sectoral and Industry Tiers
Rexon Nainggolan, Ringkot P Nainggolan, Clarijun Q Montebon
Pages: 215-229 https://doi.org/10.35912/jakman.v7i3.6465
66 views
| 43 downloads
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Employee Performance Evaluation at PT WIKA Based on Service Quality and Customer Satisfaction
Ayulita Purnama Sari, Murpin Josua Sembiring, David Sukardi Kodrat
Pages: 431-441 https://doi.org/10.35912/jakman.v7i3.6547
63 views
| 36 downloads
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Tax Digital Management, Human Resource Competencies, and Entrepreneurial Resilience in the Industry 4.0 Era
Deddy Dariansyah, Ryan Firdiansyah Suryawan
Pages: 15-32 https://doi.org/10.35912/jakman.v7i3.5325
69 views
| 44 downloads
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Analysis of Factors Influencing Budgetary Slack on Provincial Government of Jakarta, Indonesia
Lely Indriaty, Gen Norman Thomas, Hendra Railis, Yan Irianis, Mery Wanialisa
Pages: 297-311 https://doi.org/10.35912/jakman.v7i3.6273
36 views
| 28 downloads
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Financial Accounting Transformation in the Digital Era: Challenges and Opportunities for the Accounting Profession
Ummu Kalsum, Tenriwaru Tenriwaru, Edy Susanto
Pages: 231-243 https://doi.org/10.35912/jakman.v7i3.6335
45 views
| 88 downloads
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The Effect of Green Campus Branding and Employability on Private University Choice
Desta Sulaesih Mursyidah, Yanti Setiowati, Nining Latianingsih, Dewi Yolanda Putri, Iis Mariam, Raden Minda Kusumah
Pages: 201-213 https://doi.org/10.35912/jakman.v7i3.6367
134 views
| 42 downloads
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Environmental, Social, and Governance and Firm Value: The Mediating Role of Financial Performance in Indonesia
Agung Dinarjito, Puji Wibowo
Pages: 341-355 https://doi.org/10.35912/jakman.v7i3.6517
58 views
| 29 downloads
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ESG and KBV Integration for Sustainable Value Creation: A Systematic Literature Review
Rousilita Suhendah, Elsa Imelda, Ivan Kanel, Arifuddin Arifuddin, Asri Usman
Pages: 443-459 https://doi.org/10.35912/jakman.v7i3.6604
19 views
| 15 downloads
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The Role of Transformational Leadership in Improving Service Quality at Ophthalmology Clinics
Aisyah Khairunnisa, Nuri Herachwati, Zuyyinna Choirunnisa
Pages: 33-46 https://doi.org/10.35912/jakman.v7i3.4818
51 views
| 51 downloads
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The Impact of Psychology, Leadership Style, and Sustainable Human Resources on Organizational Performance
Yuddy Giovanna Priscilla, Rafif Shagufta, Dhita Hafizha Asri
Pages: 325-340 https://doi.org/10.35912/jakman.v7i3.6081
48 views
| 39 downloads
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E-Service Quality and Repurchase Intention: Mediating Satisfaction and Trust
Adnan Adnan, Syamsul Bahri, Hamdiah Hamdiah, Aiyub Aiyub, Muhammad Roni
Pages: 245-255 https://doi.org/10.35912/jakman.v7i3.6327
47 views
| 35 downloads
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Digitalization, Flexibility, and Supply Chain Resilience: Examining Their Impact on MSME Supply Chain Performance
Budi Rahardjo, Suliyanto Suliyanto , Daryono Daryono
Pages: 139-151 https://doi.org/10.35912/jakman.v7i3.6346
122 views
| 108 downloads
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The Role of Budgetary Control in Enhancing Corporate Financial Accountability and Transparency
Santorry Santorry, Bagas Johantri, Muhammad Agus Muljanto
Pages: 279-295 https://doi.org/10.35912/jakman.v7i3.6470
51 views
| 34 downloads
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Digitalization, Internal Control, and Treasurer Competence Effects on Government Financial Reporting Quality through Leadership Commitment
Sulastri Sulastri , Noviarti Noviarti , Arifin Siagian Siagian, Yosi Stefhani
Pages: 393-412 https://doi.org/10.35912/jakman.v7i3.6554
58 views
| 29 downloads
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Factors Influencing Purchase Intention of Imported Skincare Products Mediated by Brand Image
Sherlin Sherlin, Immanuel Zai
Pages: 79-90 https://doi.org/10.35912/jakman.v7i3.5745
76 views
| 50 downloads
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The Investment’s Impact on Economic Growth in Indonesia Considering Inflation, Interest Rates, and Exchange Rate Dynamics
Sastra Tamami
Pages: 183-200 https://doi.org/10.35912/jakman.v7i3.6296
35 views
| 39 downloads
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Comparative Analysis of Stock Valuation Models in Indonesian Shipping Companies
Dede Yusuf Maulana, Dharnita Chandra, Muhammad Muhammad
Pages: 109-123 https://doi.org/10.35912/jakman.v7i3.6338
118 views
| 15 downloads
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Investment Spillover Impact of The Jakarta Mass Rapid Transit Project: An Inter-Regional Input Output Analysis
Nurhidayati Nurhidayati, Lestari Kurniawati, Joko Sumantri, Rd. Yen Yen Nuryeni, Khoirul Huda
Pages: 373-392 https://doi.org/10.35912/jakman.v7i3.6403
48 views
| 34 downloads
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Human Resource Management Practices and the Performance of Village-Owned Enterprises: A Qualitative Study
Akhmad Priharjanto, Yuniarto Hadiwibowo, Rokhmat Taufiq Hidayat
Pages: 357-371 https://doi.org/10.35912/jakman.v7i3.6523
83 views
| 46 downloads
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Institutional Ownership as Boundary Condition of Green Innovation and Firm Value in ASEAN
Wiara Sanchia Grafita Ryana Devi, Ikaputera Waspada, Nugraha Nugraha, Maya Sari, Rengga Madya Pranata
Pages: 461-471 https://doi.org/10.35912/jakman.v7i3.6756
21 views
| 15 downloads
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Building Gen Z Trust Through Syariah User-Generated Content
Rhoma Iskandar, Hageem Che-Ni, Luqman Hakim
Pages: 1-14 https://doi.org/10.35912/jakman.v7i3.5274
88 views
| 60 downloads
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Integrating Sustainability into Community-Based Blue Accounting: Evidence from East Kalimantan’s Coastal Tourism
Yunita Fitria, Mega Norsita, Muhammad Rinaldi, Sitti Rahma Sudirman, Diah Fitri Harseno
Pages: 153-168 https://doi.org/10.35912/jakman.v7i3.6097
36 views
| 36 downloads
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The Role of Islamic Organizational Culture on the Performance of Islamic Bank Employees
Zulfadli Hamzah, Muhammad Arif, Mufti Hasan Alfani, Putri Nuraini, Hamsal Hamsal, Mohd Izzat bin Mohd Abd Shukur
Pages: 91-107 https://doi.org/10.35912/jakman.v7i3.6330
71 views
| 63 downloads
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Auditing Climate-Related Risk: Challenges to Auditor Independence and Professional Skepticism
Edy Susanto, Tenriwaru Tenriwaru, Ummu Kalsum
Pages: 125-138 https://doi.org/10.35912/jakman.v7i3.6350
48 views
| 36 downloads
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Marketing Strategy, Social Media, and Product Innovation Effects on Loyalty at Kopi Kenangan
Sastra Mico, Elvera Elvera
Pages: 313-324 https://doi.org/10.35912/jakman.v7i3.6507
59 views
| 36 downloads
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