2026-04-05T01:25:14Z https://penerbitgoodwood.com/index.php/Jakman/oai

oai:penerbitgoodwood.com:article/1 2022-07-01T03:56:21Z Jakman:ART

Pengaruh makro ekonomi dan fundamental perusahaan terhadap kinerja perbankan syariah di Indonesia Soeharjoto, Soeharjoto Hariyanti, Dini Performance Macroeconomics Corporate fundamentals Purpose: To find out the influence of macroeconomic and company fundamentals on sharia banking performance in Indonesia. Research Methodology: The regression test was used to analyze the monthly data of BI, BPS, and OJK in 2014-2018. Independent variable of macroeconomic was proxied by inflation, exchange rate, GDP; corporate fundamentals by CAR, FDR, BOPO, NPF, DPK; while performance as dependent variable by ROA. Results: Inflation and BOPO negatively and significantly influence ROA; while the exchange rate, GDP, CAR, NPF, DPK, FDR are not significant. Limitations: This research was conducted in the Islamic banking industry in Indonesia by using the variables of the company fundamentals and macroeconomics. Contribution: This research is useful for policy-making and research of sharia banking in Indonesia. Keywords: Performance, Macroeconomics, Corporate fundamentals Penerbit Goodwood 2019-12-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1 10.35912/jakman.v1i1.1 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 1 (2019): Desember; 1-8 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 1 (2019): Desember; 1-8 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 1 (2019): Desember; 1-8 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 1 (2019): Desember; 1-8 2716-0807 10.35912/jakman.v1i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1/2 Copyright (c) 2019 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/2 2021-12-16T01:36:52Z Jakman:ART

Pengaruh bauran pemasaran dan orientasi pasar terhadap keunggulan bersaing pada usaha waralaba di Kabupaten Oku Sari, Yunita Gultom, Angga Wibowo Marketing mix Market orientation Competitive advantage Purpose: This study aims to examine the effect of marketing mix (products, pries, distribution channels, promotions) and market orientation on competitive advantage of franchising (Alfamart and Indomaret) in Ogan Komering Ulu Regency. Research methodology: This study was survey research with a quantitative approach. The populations in this study were the Alfamart and Indomaret franchise businesses in OKU Regency. The analytical method used was multiple regression. Results: This study indicates that product, price, promotion, and market orientation variables have a positive and significant effect on the competitive advantage of franchising in OKU Regency, while the distribution channel variables have an insignificant effect Limitations: This research focuses on product, price, distribution channels, promotion and market orientation as independent variables; and the competitive advantage as dependent variable. Contribution: This research explains the competitive strategies that a business must have and also the implications of marketing management theory. Keywords: Marketing mix, Market orientation, Competitive advantage Penerbit Goodwood 2019-12-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/2 10.35912/jakman.v1i1.2 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 1 (2019): Desember; 9-16 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 1 (2019): Desember; 9-16 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 1 (2019): Desember; 9-16 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 1 (2019): Desember; 9-16 2716-0807 10.35912/jakman.v1i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/2/1 Copyright (c) 2019 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

oai:penerbitgoodwood.com:article/3 2021-12-16T01:36:52Z Jakman:ART

Analisis hedging determinants dengan instrumen foreign currency derivative Kodriyah, Kodriyah Mahardini, Nikke Yusnita Rosnia, Rosnia Hedging Firm Size Leverage Liquidity Growth opportunity Purpose: The purpose of this study is to analyze the factors that influence hedging through foreign currency derivative instruments Research methodology: The method used was causal quantitative research. The research population was Manufacturing Companies in the Automotive Sub Sector Listed on the Indonesia Stock Exchange with the research period from 2014 to 2018 amounted to 60 companies, and a sample of 35 companies was obtained from purposive sampling technique. The Data analysis techniques used were logistic regression analysis and processed using SPSS Statistics 25 Results: The study proves that firm size has a significant effect on hedging decisions through derivative instruments, Growth opportunity have a significant effect on hedging decisions through derivative instruments, leverage has a significant effect on hedging decisions through derivative instruments, whereas liquidity does not affect hedging decisions through derivative instruments. Limitations: This research was focused on managing the risk of fluctuations in foreign currency rates by hedging through foreign currency  derivative instruments and the factors that influence their use, i.e., firm size, Growth opportunity, leverage and liquidity. The research was also limited to companies manufacturing automotive and sub-sector components listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Contribution: Investors can provide guidance in assessing and intervening the company's performance. For prospective investors, this research can be a reference in planning investment in a particular company that can be responsive in protecting the company. And for companies that conduct transactions with foreign currencies, companies should consider hedging to protect their companies from the risk of changes in currency values. Keywords: Hedging, Firm Size, Growth opportunity, Leverage and Liquidity Penerbit Goodwood 2019-12-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/3 10.35912/jakman.v1i1.3 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 1 (2019): Desember; 17-26 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 1 (2019): Desember; 17-26 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 1 (2019): Desember; 17-26 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 1 (2019): Desember; 17-26 2716-0807 10.35912/jakman.v1i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/3/3 Copyright (c) 2019 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

oai:penerbitgoodwood.com:article/4 2021-12-16T01:36:52Z Jakman:ART

Pengaruh discretionary accrual terhadap earnings management: Studi pada perusahaan otomotif yang terdaftar di bursa efek indonesia periode 2012 – 2016 Sisdianto, Ersi Ramdani, Rahmat Fajar Fitri, Ainul Discretionary accrual Non discretionary accrual earnings management Profit reporting Purpose: This study aims to provide an overview of the effect of discretionary accruals on earnings management. Research methodology: The research uses quantitative methods that take secondary data from annual financial statements. Results: The results show that discretionary accruals have a positive and significant effect on earnings management in the automotive and component sector manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Limitation: This study only discusses how much influence of discretionary accruals on earnings management. Also, the number of samples and populations are less than 100 samples. Thus, it is possible for further research to conduct similar research with more samples. Contribution: This research provides new literature related to the effect of discretionary accruals on earnings management. Keywords: Discretionary accrual, Non discretionary accrual earnings management, Profit reporting Penerbit Goodwood 2019-12-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/4 10.35912/jakman.v1i1.4 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 1 (2019): Desember; 27-38 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 1 (2019): Desember; 27-38 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 1 (2019): Desember; 27-38 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 1 (2019): Desember; 27-38 2716-0807 10.35912/jakman.v1i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/4/4 Copyright (c) 2019 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

oai:penerbitgoodwood.com:article/5 2021-12-16T01:36:52Z Jakman:ART

Analisis penghindaran pajak, beban pajak tangguhan, dan koneksi politik terhadap manajemen laba Antonius, Riky Tampubolon, Lambok DR Tax avoidance Deferred tax expense Political relation Company size Leverage Return on assets Earnings management Purpose: This study aims to examine the effect of tax avoidance, deferred tax burden and political connections on earnings management. Research methodology: Purposive sampling was used as the sampling technique in this study. The data was tested using multiple-linear regression. Results: The results show that tax avoidance, deferred tax expense, and company’s political relation have no effect on earnings management practice. Limitations: A limitation of this study is the use of very little data due to the large number of sampling criteria. Contribution: This study can be a reference for companies to make better earnings management. Keywords: Tax avoidance, Deferred tax expense, Political relation, Company size, Leverage, Return on assets, Earnings management Penerbit Goodwood 2019-12-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/5 10.35912/jakman.v1i1.5 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 1 (2019): Desember; 39-52 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 1 (2019): Desember; 39-52 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 1 (2019): Desember; 39-52 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 1 (2019): Desember; 39-52 2716-0807 10.35912/jakman.v1i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/5/5 Copyright (c) 2019 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

oai:penerbitgoodwood.com:article/6 2021-12-16T01:36:52Z Jakman:ART

Faktor-faktor yang mempengaruhi usaha mikro kecil dan menengah dalam membayar pajak penghasilan Mulya, Ali Sandy Knowledge Perception Trust Growth Willingness Purpose: This study aims to provide an overview and empirical evidence about knowledge & understanding of tax regulations, a good perception of the effectiveness of the taxation system, the level of trust in the system of law and government that affects the desire of MSMEs to pay income tax with economic growth as a moderating variable Research methodology: The population in this study was MSME entrepreneurs in South Tangerang City - Indonesia in 2018. The data was processed by using SPSS 22.0 program and WarpPLS 5.0. Results: Knowledge & understanding, good perceptions of the effectiveness of the taxation system and the level of trust in the legal & government system have a significant effect on MSMEs in paying income tax. Economic growth does not moderate the interaction of knowledge, understanding, and the level of trust in the law & government system of MSMEs in paying income tax. Economic growth strengthens the interaction of good perceptions on the effectiveness of the taxation system on MSMEs in paying income tax. Limitations: The samples were only MSMEs in Serpong and Pamulang Subdistrict, South Tanggerang, Indonesia. Contribution: The impact of economic growth encourages MSMEs to pay taxes. This shows that MSMEs can reallocate resources across sectors to the use of the highest-value economy, increase the efficiency, and it can lead to increase the size of the economy. Keywords: Knowledge, Perception, Trust, Growth, Willingness Penerbit Goodwood 2019-12-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/6 10.35912/jakman.v1i1.6 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 1 (2019): Desember; 53-65 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 1 (2019): Desember; 53-65 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 1 (2019): Desember; 53-65 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 1 (2019): Desember; 53-65 2716-0807 10.35912/jakman.v1i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/6/6 Copyright (c) 2019 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

oai:penerbitgoodwood.com:article/8 2021-12-16T01:37:09Z Jakman:ART

Pengaruh variabel fulmer h-score terhadap harga saham pada Badan Usaha Milik Negara Non Bank di Bursa Efek Indonesia periode 2013-2017 Rolanda, Ivo Laksmiwati, Mia Fulmer model Stock price Non-bank BUMN Purpose: This study aims to find out the influence of fulmer variables, namely retained earning / total assets, sales / total assets, earning before tax / equity, cash flow / total debt, total debt / total asset, current liabilities / total asset, log tangible asset, working capital / total debt, and log EBIT / interest on stock prices. Research methodology: The data in this study were secondary data in the form of financial statements of SOE companies. The calculation used Microsoft Excel 2010. The program used to analyze data was the Econometric Views 9 (EViews 9) program. Statistical testing was performed at a 95% confidence level and 5% significance level. From the 20 BUMN companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017, 12 companies were sampled. Results: Variable Retained Earning / Total Assets, Earning Before Taxes / Equity, Cash Flow / Total Debt and Current Liabilities / Total Assets affect the stock price, while Sales / Total Asset variables, Total Debt / Total Assets, Log Tangible Asset, Working Capital / Total Debt and Log Earning Before Interest and Tax / Interest have no effect on the share prices of non-bank SOEs on the Indonesia Stock Exchange in the period 2013-2017 period. Limitations: Historical data used were limited to time periods, 5 year time series data for the period 2013 - 2017 and the variables used were only nine variables. Contribution: Non-bank SOEs must pay attention to ratios that have not influenced their share prices, such as TATO, DER, Tangible Assets, WCTD and TIER. This shows that SOEs’ assets have not been used productively, especially Tangible Assets. The suboptimal level of efficiency can be seen from the achievement of low income so that the ability of operating profit to cover interest expenses is still low. Keywords: Fulmer model, Stock price, Non-bank BUMN Penerbit Goodwood 2020-03-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/8 10.35912/jakman.v1i2.8 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 2 (2020): Maret; 67-82 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 2 (2020): Maret; 67-82 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 2 (2020): Maret; 67-82 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 2 (2020): Maret; 67-82 2716-0807 10.35912/jakman.v1i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/8/7 Copyright (c) 2020 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

oai:penerbitgoodwood.com:article/9 2021-12-16T01:37:09Z Jakman:ART

Menguji dampak laba bersih dan perubahan persediaan dalam memprediksi arus kas operasi d? masa mendatang Mahardini, Nikke Yusnita Suprihatin, Neneng Sri Alfiah, Yuni Future operating cash flows Net profit Changes in inventory Purpose: This research is an empirical study that aims to empirically examine the effect of net income and inventory changes both partially and simultaneously in predicting future operating cash flows in the food and beverage service sector in 2016-2018. Research methodology: The design in this research was a causality study using the financial statements of service companies in the food and beverage sub-sector in 2016-2018. The number of samples in this study were 33 food and beverage companies selected using the purposive sampling method. The analysis technique used in this study was multiple linear regression. Results: The analysis shows that net income has an effect on predicting future operating cash flows, while changes in inventory have no effect on predicting future operating cash flows. Simultaneous testing was also carried out with the results that net income and changes in inventory affect the operating cash flow in the future. Limitations: This study only focused on using 1 (one) sub sector, which is a company that consumes food and beverages. For further research, it is recommended to use all sub-sectors so that the results can be generalized. Contribution: This study can be used as information material for the accounting profession as to how great the influence between net income and inventory changes in predicting future operating cash flows that can be used in decision making. Also, it can provide information for economic actors or investors about the importance of knowing the company's operating cash flow in the future, so that it can be taken as a consideration in investing. Keywords: Future operating cash flows, Net profit, Changes in inventory Penerbit Goodwood 2020-03-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/9 10.35912/jakman.v1i2.9 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 2 (2020): Maret; 83-92 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 2 (2020): Maret; 83-92 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 2 (2020): Maret; 83-92 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 2 (2020): Maret; 83-92 2716-0807 10.35912/jakman.v1i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/9/8 Copyright (c) 2020 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

oai:penerbitgoodwood.com:article/10 2021-12-16T01:37:09Z Jakman:ART

Pengaruh persistensi laba, free cash flow dan komponen-komponen akrual terhadap arus kas dari aktivitas operasi masa depan Saputri, Dita Sari, Gustin Padwa Cash flow from operating activities Earnings persistence Free cash flow Accrual components Purpose: This study aims to find empirical evidence of the influence of variables consisting of earnings persistence, free cash flow and accrual components of cash flows on operating activities in the future. Research methodology: The objects used in this study were manufacturing companies listed on the Indonesia Stock Exchange for 5 years (2013-2017). The study population consisted of 135 manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique used was purposive sampling, and the sample was 100 companies. Data were analyzed using the EVIEWS 9 program with the panel data regression analysis type. Results: The study finds that earnings persistence, free cash flow and accrual components of changes in account payable partially have a positive effect on cash flows from future operating activities, while the accrual component of changes in trade receivables and the accrual component of inventory changes partially do not have influence on cash flow from operating activities. Limitations: The limitation of this study was that manufacturing companies do not cover all company sectors listed on the Indonesia Stock Exchange. In addition to the data used in the study, only 5 years of annual financial reports were reported by each company to the Indonesia Stock Exchange Contribution: This research can be used by stakeholders, especially investors and creditors to assess the future prospects of a company through variables that have been tested which can affect cash flow from the future production activities by the company. Keywords: Cash flow from operating activities, Earnings persistence, Free cash flow, Accrual components Penerbit Goodwood 2020-03-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/10 10.35912/jakman.v1i2.10 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 2 (2020): Maret; 93-107 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 2 (2020): Maret; 93-107 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 2 (2020): Maret; 93-107 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 2 (2020): Maret; 93-107 2716-0807 10.35912/jakman.v1i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/10/9 Copyright (c) 2020 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

oai:penerbitgoodwood.com:article/11 2021-12-16T01:37:09Z Jakman:ART

Pengaruh koneksitas organ corporate governance, ineffective monitoring dan manajemen laba terhadap fraudulent financial reporting Sabrina, Oriza Zea Fachruzzaman, Fachruzzaman Midiastuty, Pratana Puspa Suranta, Eddy Fraudulent financial reporting Independent commissioner Independent director Audit committee Ineffective monitoring Earnings management Purpose: This study aims to provide empirical evidence of the Effect of Organ Connectivity in Corporate Governance, Effective Monitoring, and Earnings Management on Fraudulent Financial Reporting on non-financial companies listed on the Indonesia Stock Exchange with an observation period from 2010-2018. Research methodology: The measurement of corporate governance organ connectivity used dummy variables. Effective monitoring used the proportion of independent commissioners to the number of boards. The Modified Jones model was used to Measure earnings management. The cheating prediction model used the combination of Beneish M-Score and Altman Z-Score. Results: Corporate governance organs that have political connections and ineffective monitoring have no effect on fraudulent financial reporting, while earnings management has an effect on fraudulent financial reporting. The practice of earnings management carried out by companies is not caused by the company's motivation to carry out fraudulent financial reporting. Limitation: The limitations of this study are due to the use of logistic regression by using a combined model of Beneish M-Score and Altman Z-Score still found type I and type II errors. The research variables can only explain the fraudulent financial reporting of 24.7% and is less precise in determining the category of companies that have political connections or not. Contribution: This research provides an overview and understanding as a reference for stakeholders in the detection of fraudulent financial statements and for further research. Keywords: Fraudulent financial reporting, Independent commissioner, Independent director, Audit committee, Ineffective monitoring, Earnings management Penerbit Goodwood 2020-03-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/11 10.35912/jakman.v1i2.11 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 2 (2020): Maret; 109-122 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 2 (2020): Maret; 109-122 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 2 (2020): Maret; 109-122 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 2 (2020): Maret; 109-122 2716-0807 10.35912/jakman.v1i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/11/10 Copyright (c) 2020 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

oai:penerbitgoodwood.com:article/12 2021-12-16T01:37:09Z Jakman:ART

Kontribusi dan efektivitas pajak reklame terhadap pendapatan asli daerah di Kabupaten Ogan Komering Ulu periode tahun 2013 – 2017 Primandari, Novegya Ratih Dahlia, Emi Contribution Effectiveness Bill Tax Local Original Revenue Purpose: The purpose of this study was to determine how much the contribution and effectiveness of the Advertisement Tax on Local Original Revenue in Ogan Komering Ulu Regency for the Period of 2013 - 2017. Research methodology: The analytical tool used is quantitative descriptive using contribution analysis and effectiveness analysis. Results: The results shows that the contribution of advertisement tax to regional original income is very low. At the same time, the effectiveness analysis shows that the advertisement tax of regional original income is very effective. Limitations: This study is limited to analysis of the contribution and effectiveness of advertisement tax on Local Original Revenue, which in fact there are still many other tax levies that contribute to Local Original Revenue in OKU Regency. Contribution: This research can be used as a reference in the link of economic research in the area of ??regional development planning and can be used as a material consideration for local governments to pay more attention to the collection of advertisement tax as one of the main sources of Local Original Revenue. Keywords: Contribution, Effectiveness, Bill Tax, Local Original Revenue Penerbit Goodwood 2020-03-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/12 10.35912/jakman.v1i2.12 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 2 (2020): Maret; 123-134 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 2 (2020): Maret; 123-134 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 2 (2020): Maret; 123-134 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 2 (2020): Maret; 123-134 2716-0807 10.35912/jakman.v1i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/12/11 Copyright (c) 2020 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

oai:penerbitgoodwood.com:article/13 2021-12-16T01:37:09Z Jakman:ART

Pengaruh reformasi administrasi perpajakan terhadap kepatuhan wajib pajak: Studi kasus di KPP Pratama Kedaton Bandar Lampung Monalika, Hani Putri Haninun, Haninun Tax Administration Reform ax Administration System Modernization odern Tax Administration System Tax Administration System Tax Reform Taxpayer Compliance Corporate Taxpayer Compliance Purpose: The purpose of this study is to determine the effect of tax administration reforms on the level of tax compliance. A good tax administration system is a key factor in the successful implementation of tax policies. With the improvement of tax administration, it is expected to encourage taxpayer compliance. Research methodology: The research method used is a quantitative method. The samples in this study were. The data were collected using questionnaires distributed to the sample of 65 corporate taxpayers Results: The results show that the tax administration reform has a positive effect on taxpayer compliance, which means that the tax administration reform can improve taxpayer compliance Limitations: This research was only conducted on one Primary Tax Office so that the sample was small with a total of 65 samples. Contribution: this study has implications for government policies related to tax administration reforms which are very important to facilitate taxpayers in fulfilling their obligations. Keywords: Tax Administration Reform, Tax Administration System Modernization, Modern Tax Administration System, Tax Administration System, Tax Reform, Taxpayer Compliance, Corporate Taxpayer Compliance Penerbit Goodwood 2020-03-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/13 10.35912/jakman.v1i2.13 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 2 (2020): Maret; 135-154 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 2 (2020): Maret; 135-154 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 2 (2020): Maret; 135-154 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 2 (2020): Maret; 135-154 2716-0807 10.35912/jakman.v1i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/13/12 Copyright (c) 2020 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

oai:penerbitgoodwood.com:article/19 2021-12-16T01:37:35Z Jakman:ART

Pengaruh tax equity terhadap tax compliance melalui trust in government Margaretha, Viona Chandra, Friska Olivia Sitardja, Meco Tax awareness Tax identity Exchange fairness Trust in government Tax compliance Purpose: This research aims to examine the effect of tax equity on tax compliance through trust in government. Research methodology: 102 respondents of Podomoro University students and Central Park Mall Visitors with purposive sampling and SEM-PLS method.. Results: This result indicate that tax equity have a positive effect on trust in government and tax compliance. Last, trust in government have a positive effect on tax compliance. Limitations: This research was only assessed based on personal taxpayer’ perspectives. Contribution: This research shows level of taxpayer’ trust become main indicator for tax compliance. Keywords: Tax awareness, Tax identity, Exchange fairness, Trust in government, Tax compliance Penerbit Goodwood 2020-06-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/19 10.35912/jakman.v1i3.19 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 3 (2020): Juni; 155-168 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 3 (2020): Juni; 155-168 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 3 (2020): Juni; 155-168 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 3 (2020): Juni; 155-168 2716-0807 10.35912/jakman.v1i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/19/13 Copyright (c) 2020 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

oai:penerbitgoodwood.com:article/20 2021-12-16T01:37:35Z Jakman:ART

Pengaruh siklus hidup perusahaan terhadap penghindaran pajak dengan manajemen laba sebagai variabel intervening Lestari, Trie Suranta, Eddy Midiastuty, Pratana Puspa Fachruzzaman, Fachruzzaman Tax avoidance Firm life cycle Earnings management Purpose: This study aims to empirically prove the influence of the company’s life cycle on tax avoidance with earnings management as an intervening variable. Research methodology: Tax avoidance used ETR proxies and firm life cycle was proxied using an average sales growth of 5 years. The firm life cycle used the Dummy variable, valued at 1 classified growth stage and valued at 0 mature stages. Study sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018. The sample selection method is Purposive Sampling method with 668 observations. Data analysis method with multiple regression analysis. Results: The firm life cycle has an influence on tax avoidance, indicating companies that are in a mature life cycle will avoid lower taxes than companies that are in the growth stage. Regression results indicate that earnings management variable is a partial intervening/mediation variable (Partial Mediation), which indicates that the firm life cycle influences tax avoidance through earnings management. Limitations: The limitation of this study is that the firm life cycle variables studied were only two cycles. In addition, the limitation of this study is that it only uses proxies for average sales growth to classify the life cycles of sample companies. Contribution: To add references related to tax avoidance, firm’s life cycle and earnings management. Suggestions for further research are adding other cycles so that they can more broadly see the effect of the firm’s life cycle on tax avoidance. And use other proxies that are more representative in classifying the firm’s life cycle, such as using based on cash flow patterns. Keywords: Tax avoidance, Firm life cycle, Earnings management Penerbit Goodwood 2020-06-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/20 10.35912/jakman.v1i3.20 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 3 (2020): Juni; 169-180 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 3 (2020): Juni; 169-180 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 3 (2020): Juni; 169-180 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 3 (2020): Juni; 169-180 2716-0807 10.35912/jakman.v1i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/20/14 Copyright (c) 2020 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

oai:penerbitgoodwood.com:article/26 2021-12-16T01:37:35Z Jakman:ART

Auditor switching: Analisis berdasar pergantian manajemen, financial distress, rentabilitas, dan ukuran kantor akuntan publik Hestyaningsih, Hestyaningsih Martini, Martini Anggraeni, Mega Auditor Swicthing Change of Management Financial Distress Profitability Size of Public Accounting Firm (KAP) Purpose: This study aims to determine the factors that influence auditor switching. Research methodology: The data in the form of financial statements audited by mining companies listed on the Indonesia Stock Exchange (BEI) for the 2013-2017 period totaling 53 companies, a research sample of 5 years. The data analysis technique used is logistic regression analysis. Results: Change of management has a positive and significant effect on auditor switching while financial distress, profitability and size of the Public Accounting Firm have no significant effect on audior switching. Limitations: The limitation of the problem in this study is the dependent variable in the form of auditor switching and the independent variable, namely management change, financial distress, profitability and the size of the public accounting firm; with a sample of research on mining sector companies from 2013-2017. Contribution: For companies, this research is expected to make practical contributions about the information of what factors can influence the company's decision to change auditors. Keywords: Auditor Swicthing, Change of Management, Financial Distress, Profitability, Size of Public Accounting Firm (KAP) Penerbit Goodwood 2020-03-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/26 10.35912/jakman.v1i3.26 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 3 (2020): Juni; 181-194 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 3 (2020): Juni; 181-194 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 3 (2020): Juni; 181-194 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 3 (2020): Juni; 181-194 2716-0807 10.35912/jakman.v1i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/26/17 Copyright (c) 2020 Jurnal Akuntansi Keuangan dan Manajemen

oai:penerbitgoodwood.com:article/35 2021-12-16T01:37:35Z Jakman:ART

Motivasi kerja memoderasi pengaruh komitmen organisasi, gaya kepemimpinan dan ambiguitas peran terhadap kinerja auditor Sidik, Jailani Safitri, Devi Organizational commitment Leadership style Role ambiguity Work motivation Auditor performance Purpose: This study is to investigate how work motivation moderates organizational commitment, leadership style, and role ambiguity in the performance of the auditor. Research Methodology: The subject of this investigation is the audit firm in Pekanbaru, Medan and Padang with the assumption that each audit firm has four accountants. The test equipment used Statistical Product and Service Solution (SPSS) ver. 23.0. Results: The results of hypothesis test show that organizational commitment, leadership style and role ambiguity influence the performance of the auditor. Then for a hypothesis that is moderated by work motivation, show that work motivation moderates the relationship between organizational commitment, leadership style, and role ambiguity influence the performance of the auditor. Limitations: Unreturned questionnaires, limited scope of research area, and limited variable became the limitations of this study. Contribution: In accordance with its responsibility to provide good audit results and reliability, the auditor must not only have competence but also relate to the involvement of the organizational commitment, leadership style, and role ambiguity that exists in the auditor. It is necessary to improve the performance of the auditor, thereby increasing the confidence of financial statement users about the result of financial statement audits based on applicable auditing standards. Keywords: Organizational commitment, Leadership style, Role ambiguity, Work motivation, Auditor performance Penerbit Goodwood 2020-06-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/35 10.35912/jakman.v1i3.35 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 3 (2020): Juni; 195-212 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 3 (2020): Juni; 195-212 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 3 (2020): Juni; 195-212 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 3 (2020): Juni; 195-212 2716-0807 10.35912/jakman.v1i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/35/19 Copyright (c) 2020 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/38 2021-12-16T01:37:35Z Jakman:ART

Efek diumumkannya kasus pertama Covid-19 terhadap harga saham dan total saham yang diperdagangkan Siswantoro, Siswantoro Stock prices Stock trading totals Hotel Restaurant Tourism companies Covid-19 Purpose: This research aimed to find out whether there are significant differences between stock prices and stock trading totals before and after the announcement of the first case of Covid-19 in hotel, restaurant, and tourism companies listed on the Indonesia Stock Exchange. Research methodology: Data were acquired from the website www.finance.yahoo.com with a sample of 20 companies. The observation period in this study was 60 days, from 20 January to 14 April 2020. The method in this research was comparative study. Data were analyzed through the Wilcoxon Signed Rank Test. Results: The results show there are significant differences between stock prices and stock trading totals before and after the announcement of the first case of Covid-19, where the significant value of each variable is 0,000 < 0.05. Limitations: This research only observed one research object and the observation period was only 60 days. Besides, it only compared two variables. Contribution: The companies must change their sales strategy to be able to raise stock prices and stock trading totals. Keywords: Stock prices, Stock trading totals, Hotel, Restaurant, Tourism companies, Covid-19 Penerbit Goodwood 2020-08-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/38 10.35912/jakman.v1i3.38 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 3 (2020): Juni; 227-238 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 3 (2020): Juni; 227-238 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 3 (2020): Juni; 227-238 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 3 (2020): Juni; 227-238 2716-0807 10.35912/jakman.v1i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/38/21 Copyright (c) 2020 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/39 2021-12-16T01:37:53Z Jakman:ART

Analisis strategi manajemen PT. Derma Kusuma Artha dalam mengembangkan usaha Widyaningsih, Widyaningsih W, Endang Masitoh Siddi, Purnama Business development NPV IRR Purpose: This study aims to analyze the capital budgeting and business feasibility of PT DKA and its development strategy. Research methodology: This research was a qualitive research with a case study approach. The data collection method used was survey research by estimating the project costs, sales data, organizational structure and assignments for each section. The analyzed aspects were the market and its marketing, the management and its organization, and also the financial by using NPV and IRR measurement. The analysis SWOT was for market aspect and its marketing. Results: The business development plan which conducted by PT DKA is based on the market aspect and its marketing, the management and its organization also the financial aspect. The development business strategy in the market and marketing aspect which conducted by PT DKA is the alternative strategy of SWOT analysis. Limitations: The limitiations of this research were not all of the business feasibility aspects were analyzed. In addition it was only conducted at PT DKA. Contribution: This research contributes to affirm that the business is appropriate also as an alternative reference for business negotiation, especially with the investors. Keywords:  Business development, NPV, IRR Penerbit Goodwood 2020-08-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/39 10.35912/jakman.v1i4.39 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 4 (2020): September; 239-253 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 4 (2020): September; 239-253 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 4 (2020): September; 239-253 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 4 (2020): September; 239-253 2716-0807 10.35912/jakman.v1i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/39/22 Copyright (c) 2020 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/40 2021-12-16T01:37:35Z Jakman:ART

Pengaruh komunikasi organisasi dan motivasi terhadap kinerja freelance di Jagoketik.com Pramanik, Nuniek Dewi Organizational communication Motivation Employee performance Freelancer Jagoketik.com Purpose: This paper aimed to examine the impact of organizational communication and motivation on the freelancer’s performance of Jagoketik.com. This research needed to be discussed because the increase in employee performance could be influenced by organizational communication and motivation. Research Methodology: The population in this study was all freelancers at Jagoketik.com, with a total of 31 employees. The research design used was quantitative research, using a descriptive approach with an emphasis on theory testing through the measurement of research variables through the distribution of research questionnaires. The sampling technique used was nonprobability sampling through saturated sampling (census). The analysis technique was done through multiple linear regression with SPSS 21.0 software. Limitations: Constraints of respondents asked for data virtually and limited scope of the research were two main limitations of this study. Result: The results of this study show that organizational communication and motivation variables have a significant and positive effect on the performance of freelancer both simultaneously and partially. Contributions: If Jagoketik.com wants to improve the employee’s performance, they can optimize organizational communication and motivation indicators. Keywords: Organizational communication, Motivation, Employee performance, Freelancer, Jagoketik.com Penerbit Goodwood 2020-07-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/40 10.35912/jakman.v1i3.40 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 3 (2020): Juni; 213-226 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 3 (2020): Juni; 213-226 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 3 (2020): Juni; 213-226 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 3 (2020): Juni; 213-226 2716-0807 10.35912/jakman.v1i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/40/20 Copyright (c) 2020 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/45 2021-12-16T01:37:53Z Jakman:ART

Pengaruh digital engagement dan gamifikasi terhadap work engagement karyawan yang bekerja di Jakarta dan Tangerang Salim, Christopher Firdaus, Aldi Ilham Saputra, Nopriadi Digital engagement Gamification Work engagement Purpose: The purpose of this study was to determine the level and the effect of digital engagement and gamification on work engagement of employees who work in Jakarta and Tangerang. Research methodology: This research used descriptive, comparative and associative methods. It used primary data through the questionnaire distribution with 401 respondents of employees who work in Jakarta and Tangerang. This study used multiple regression techniques as the data analysis technique. Results: The results of the study indicate that digital engagement has no influence on work engagement, but gamification influences work engagement. Limitations: This research only assessed digital engagement, gamification and work engagement variables, and only employees who work in Jakarta and Tangerang, and there was limited clear literacy of gamification and digital engagement. Contribution: This study shows the level of work engagement, digital engagement and gamification and how digital engagement and gamification affect work engagement. Employers can use this research as consideration to improve their employees work engagement by implementing the concept of gamification and noticing their employee’s level of digital engagement. Keywords: Digital engagement, Gamification, Work engagement Penerbit Goodwood 2020-09-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/45 10.35912/jakman.v1i4.45 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 4 (2020): September; 265-286 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 4 (2020): September; 265-286 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 4 (2020): September; 265-286 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 4 (2020): September; 265-286 2716-0807 10.35912/jakman.v1i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/45/24 Copyright (c) 2020 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/52 2021-12-16T01:37:53Z Jakman:ART

Pengaruh karakteristik komite audit terhadap fraudulent financial reporting Ruchiatna, Gading Midiastuty, Pratana Puspa Suranta, Eddy Fraudulent financial reporting Audit committee characteristics Leverage Purpose : This study aimed to prove whether audit committees were proxied financial expertise and meetings related to fraudulent financial reporting. Research methodology: This type of research was quantitative descriptive with an evaluation model of Beneish M-Score and Altman Z-Score in predicting fraudulent financial reporting. The sample in this study was non-financial companies listed on the Stock Exchange with an observation period of 2010-2018. The technique of taking samples with purposive sampling obtained the number of observations 551. Data processing was done via SPSS through logistic regression. Results : The results of the study showed that the characteristic of the audit committee that influence the fraudulent financial reporting is financial expertise possessed by the members of the audit committee, while the number of audit committee meetings has no effect on the fraudulent financial reporting. Limitation: This study only used a sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018 and met the criteria. The dependent variable fraudulent financial reporting measured through the Beneish M-Score and Altman Z-Score models. The independent variable was financial and or accounting expertise from the members of the audit committee and the Audit Committee Meeting. Contribution: Investors can consider this research in making decisions to be more careful in investing, as well as a reference for further research. The results of this study are expected to provide an overview and understanding of the role of the audit committee in suppressing fraudulent financial reporting using the Beneish M-Score and Altman Z-Score. Keywords: Fraudulent financial reporting, Audit committee characteristics, Leverage Penerbit Goodwood 2020-08-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/52 10.35912/jakman.v1i4.52 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 4 (2020): September; 255-264 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 4 (2020): September; 255-264 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 4 (2020): September; 255-264 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 4 (2020): September; 255-264 2716-0807 10.35912/jakman.v1i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/52/23 Copyright (c) 2020 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/76 2021-12-16T01:37:53Z Jakman:ART

Pengaruh faktor tekanan dan ukuran perusahaan terhadap kecurangan laporan keuangan Siswantoro, Siswantoro Fraudulent financial statements Financial stability Financial target External pressure Company size Purpose: The purpose’s study was to understand whether the three factors of pressure (financial stability, financial target and external pressure) and company size can influence financial statement fraud. Research methodology: The data analysis method used logistic regression analysis, and the analysis tool is SPSS v21. The population in this study were 40 banking companies listed on the IDX with a research time of 3 years, from 2017-2019. The total sample was 99 samples. Results: One of the three pressure factors, namely financial targets, had a positive and significant effect on fraudulent financial statements, while financial stability and external pressure had no positive and significant effect. Company size is not able to influence financial statement fraud. Limitations: This research used only four independent variables and the pressure factor dimensions of fraud theory to predict that effect on fraudulent financial statements and only examines one object, namely banking companies. The period of the study is relatively short, only three years. Contribution: The results of this study are useful for principals to be more selective in choosing companies to invest in. Keywords: Fraudulent financial statements, Financial stability, Financial target, External pressure, Company size Penerbit Goodwood 2020-12-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/76 10.35912/jakman.v1i4.76 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 4 (2020): September; 287-300 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 4 (2020): September; 287-300 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 4 (2020): September; 287-300 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 4 (2020): September; 287-300 2716-0807 10.35912/jakman.v1i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/76/34 Copyright (c) 2020 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/90 2021-12-16T01:37:53Z Jakman:ART

Pendeteksian kecurangan laporan keuangan dengan menggunakan model beneish m-score: perspektif fraud diamond Pangestu, Andy Dharma Oktavia, Reni Amelia, Yunia Purpose: This study aims to prove whether pressure, opportunity, rationalization and capability elements of fraud diamond theory related to financial statements fraud. Research methodology: This associative research uses quantitative data with sources from company website and the Indonesia Stock Exchange (IDX). 55 companies listed in the infrastructure, utility and transportation sectors on the IDX during the 2016-2018 period used as the population in this research, with a total of 153 observations as sample. This research used logistic regression with IBM SPSS Statistics 26 program. Results: This research shows that only financial stability has positive effect on risk of commiting fraud, while the variables of natures of industry, rationalization and capability have no association with the financial statement fraud. Limitations: The measurement of the dependent variable uses Beneish M-Score, a probability model, therefore it is not 100% accurate; it is limited to the sector and period under study; and the low coefficient of determination in this study. Contribution: Providing empirical evidence about factors that support the occurrence of commiting fraud which will help investor and financial service authority. Keywords: Fraud, Fraud Diamond, Financial Statement, Beneish M-Score Penerbit Goodwood 2020-12-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/90 10.35912/jakman.v1i4.90 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 4 (2020): September; 301-313 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 4 (2020): September; 301-313 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 4 (2020): September; 301-313 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 4 (2020): September; 301-313 2716-0807 10.35912/jakman.v1i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/90/35 Copyright (c) 2020 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/94 2021-12-16T01:37:53Z Jakman:ART

Financial performance of PT. Garuda Indonesia Tbk period 2018-2019 Siregar, Muhammad Ichsan Saggaf, H. Abdullah Sulbahri, Rifani Akbar Arifin, Mohammad Aryo Hidayat, Muhammad Arifin, Firmansyah Financial Performance Ratios Financial statements Purpose: This study aims to determine the health level of the financial report of the performance of PT. Garuda Indonesia Tbk with the financial ratios of State-Owned Enterprises for the period 2018-2019. Research methodology: Researchers took the statement of financial position of profit and loss as a tool to assess the soundness of the financial performance of PT. Garuda Indonesia Tbk. Results: In accordance with Decree: KEP-100 / KBU / 2002, as a result, In 2018 PT. Garuda Indonesia Tbk was declared unhealthy with a “CCC” assessment in which the total score obtained from the financial aspect was 21 with a standard assessment of 20 ? TS ? = 30 with the category of assessment “CCC”. Meanwhile in 2019, PT. Garuda Indonesia Tbk was declared unhealthy with a “BB” rating in which the total score obtained from the financial aspect is 45 with a standard assessment of 40 ? TS ? = 50 with the category of rating “BB”. Limitations: Limitations of this research are: this study only took 2 years in the period 2018-2019, the sample taken in this study is a statement of financial position and income. Contribution: This study gives a contribution to policy input from the financial performance of PT. Garuda Indonesia Tbk Keywords: Financial, Performance, Ratios, Financial statements Penerbit Goodwood 2020-12-16 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/94 10.35912/jakman.v1i4.94 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 1 Nr. 4 (2020): September; 315-324 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 1 No. 4 (2020): September; 315-324 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 1 No 4 (2020): September; 315-324 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 1 No 4 (2020): September; 315-324 2716-0807 10.35912/jakman.v1i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/94/36 Copyright (c) 2020 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/103 2021-12-16T01:38:11Z Jakman:ART

Accounting for heritage assets: why and how? (Literature study on cultural heritage in Indonesia) Juliyanti, Wiwin Wibowo, Yohanes K. Heritage assets Recognition Assessment Measurement Presentation and disclosure PSAP No. 07 of 2010 concerning Accounting for Fixed Assets Purpose: This study aims to provide an overview related to research on heritage assets in Indonesia. This study classifies and reviews articles based on research methods and focused results regarding accounting treatment, is it in accordance with Government Accounting Standards (SAP)? Research Methodology: This research is a literature study which contains theories that are relevant to the research problem. The data collection is taken from secondary data sources, SAP and various scientific articles. Results: The results demonstrate that the treatment in several heritage assets in Indonesia has referred to the prevailing SAP, historical assets are recorded as fixed assets, without valuation using cost or revaluation, the majority has been presented in the financial report based on accounting principles, this means the government accountability requirements for disclosure of heritage assets have been quite achieved. Limitations: Secondary data sources using several articles that are not all published in accredited journals. Contribution: This research has implications for the government to evaluate the function of financial reporting as an accounting tool that facilitates the realization of transparency and accountability. Keywords: Heritage assets, Recognition, Assessment, Measurement, Presentation and disclosure, PSAP No. 07 of 2010 concerning Accounting for Fixed Assets Penerbit Goodwood 2020-12-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/103 10.35912/jakman.v2i1.103 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 1 (2020): Desember; 1-11 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 1 (2020): Desember; 1-11 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 1 (2020): Desember; 1-11 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 1 (2020): Desember; 1-11 2716-0807 10.35912/jakman.v2i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/103/38 Copyright (c) 2020 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/104 2021-12-16T01:38:11Z Jakman:ART

Pengaruh fraud pentagon dalam mendeteksi fraudulent financial reporting Maryadi, Antonius Dwi Midiastuty, Pratana Puspa Suranta, Eddy Robiansyah, Anton Fraudulent financial reporting Fraud pentagon Beneish M-Score Altman Z-Score Purpose: This study aims to provide empirical evidence of the influence of financial targets, financial stability, external pressure, institutional ownership, ineffective monitoring, quality of external audits, change in auditors, change of director and frequent number of CEO's picture in detecting fraudulent financial reporting. Research methodology: This study proves that financial targets, external pressure, change in auditors, and frequent numbers of CEO's picture have an effect on detecting fraudulent financial reporting while financial stability, institutional ownership, ineffective monitoring, quality of external audit, and change of director are not influential in detecting fraudulent financial reporting. Results: This study proves that financial targets, external pressure, change in auditors, and frequent numbers of CEO's picture have an effect on detecting fraudulent financial reporting while financial stability, institutional ownership, ineffective monitoring, quality of external audit, and change of director are not influential in detecting fraudulent financial reporting. Limitations: This study used logistic regression analysis using a combined model of Beneish M-Score and Altman Z-Score that still contained an inaccurate classification of fraud and non-fraud. In the research, the R-Square value was low which meant that the ability of independent variables to influence the dependent variable was still low. Contribution: This research is expected to enrich the literature and references that can be used as a reference in other studies as well as in the company. The results of this study are expected to provide a deeper understanding of how to predict fraudulent financial reporting using the Beneish M-Score and Altman Z-Score. Keywords: Fraudulent financial reporting, Fraud pentagon, Beneish M-Score, Altman Z-Score Penerbit Goodwood 2020-12-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/104 10.35912/jakman.v2i1.104 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 1 (2020): Desember; 13-25 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 1 (2020): Desember; 13-25 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 1 (2020): Desember; 13-25 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 1 (2020): Desember; 13-25 2716-0807 10.35912/jakman.v2i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/104/39 Copyright (c) 2020 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/107 2022-04-16T18:37:56Z Jakman:ART

Pertumbuhan Ekonomi dan Kemiskinan Indonesia: Analisis Dampak Liberalisasi Perdagangan pada Mitra Dagang Utama Aida, Neli Riyanto, Feri Dwi International Trade Liberalization Exports Economic Growth Poverty Purpose: This study aimed to analyze the effect of trade liberalization on Indonesia's exports by involving the three (South Korea, Japan, and China) major trading partner countries. Research Methodology: This study used the concept of a gravity model, with panel data samples from 1996 - 2019. This study used independent variables such as tariffs, level of openness, exchange rates, poverty, economic growth (GDP), inflation, and distance. Results: The study results found that tariffs and the level of openness have a significant effect on exports. It can be said that trade liberalization has an effect on exports. In addition, the variables GDP, poverty, and the exchange rate also have a significant effect on exports. Meanwhile, the two variables of inflation and distance have no effect on Indonesian exports. This condition shows the same thing among the three trading partner countries. Limitations: Other elements were not included in this study, such as digitalization and international trade technology. Contribution: The theoretical contribution of this research provides scientific contributions in the field of economic liberalization and poverty, and the empirical contribution shows that Indonesia's macroeconomic conditions are still dependent on trade with neighboring countries. Penerbit Goodwood 2021-06-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/107 10.35912/jakman.v2i3.107 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 3 (2021): Juni; 243-253 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 3 (2021): Juni; 243-253 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 3 (2021): Juni; 243-253 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 3 (2021): Juni; 243-253 2716-0807 10.35912/jakman.v2i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/107/91 Copyright (c) 2021 Neli Aida, Feri Dwi Riyanto

oai:penerbitgoodwood.com:article/108 2022-04-16T18:38:37Z Jakman:ART

Pengaruh Segitiga Kecurangan untuk Mengidentifikasi Kecurangan Laporan Keuangan Menggunakan Variabel Moderasi Penerapan Integrasi Teknologi Industri Tirtawirya, Matius John Riyadi, Sugeng Financial statement fraud Fraud Triangle Fourth industrial revolution Purpose: This study aimed to assess the effectiveness of the fraud triangle in detecting financial statement fraud with the fourth industrial revolution as a phenomenon that is proxied by the application of industrial technology integration as a moderating variable. Research methodology: The fraud triangle consists of pressure, opportunity, and rationalization. Pressure is used to calculate three variables namely financial stability, external pressure, and financial targets. Effective monitoring proxied as an opportunity. And one last variable is rationalization proxied by accruals. Companies included in five priorities sectors on the Making Indonesia 4.0 program have been selected and eliminated, leaving 33 companies as research samples. The logistic regression and subgroup analyses were used in this research. Results: The results indicate that accruals have a positive impact on financial statement fraud, while four additional variables, including financial stability, external pressure, financial targets, and successful monitoring, have no effect on financial statement fraud. Limitations: This study only focused on the five priority sector programs so the results may not be applicable to other sectors. Contribution: Simultaneously, the fraud triangle variables can influence financial statement fraud. Based on the result of subgroup analysis, the application of industrial technology integration is able to moderate the influence of fraud triangle variables on financial statement fraud. Penerbit Goodwood 2021-06-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/108 10.35912/jakman.v2i3.108 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 3 (2021): Juni; 179-194 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 3 (2021): Juni; 179-194 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 3 (2021): Juni; 179-194 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 3 (2021): Juni; 179-194 2716-0807 10.35912/jakman.v2i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/108/90 Copyright (c) 2021 Matius John Tirtawirya, Sugeng Riyadi

oai:penerbitgoodwood.com:article/112 2022-04-16T18:41:33Z Jakman:ART

Investasi hijau: mengintergrasikan faktor enviromental, social dan governance dalam keputusan investasi Cakranegara, Pandu Adi Porter Responsible investment Social economy Government Purpose: This research tries to integrate ESG factors in investment decision making in Indonesia. Research methodology: This research is applied research in which an existing framework is applied to a new environment. This study shows that the ESG factor can be applied in making investment decisions in Indonesia. It requires integration using multiple sources because companies in Indonesia are still not required to provide full disclosure regarding ESG factors. Results: The two industries in this study, namely the agriculture and mining industries, have similarities and both of them can benefit from applying social values ??to their business operations. When a company has a social impact, the community will support its existence because without the company, their socio-economic activities will be disrupted. Thus, it will be in the interest of the community and parties dealing with the company to maintain the company's existence. In the end, the conflict of interest will disappear and goal congruence will arise. When this condition is achieved, the company will be able to operate more optimally and increase its value. Limitations: This research limited to Indonesia context especially the agricultural and mining industry and their social context. Contribution: This research contributes on applying Porter Framework together with Responsible investment. Keywords: Porter, Responsible investment, Social economy, Government Penerbit Goodwood 2021-03-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/112 10.35912/jakman.v2i2.112 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 2 (2021): Maret; 103-114 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 2 (2021): Maret; 103-114 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 2 (2021): Maret; 103-114 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 2 (2021): Maret; 103-114 2716-0807 10.35912/jakman.v2i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/112/61 Copyright (c) 2021 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/125 2021-12-16T01:38:11Z Jakman:ART

Peran financial distress Altman memediasi kinerja keuangan terhadap harga saham pada BUMN di BEI Laksmiwati, Mia Priyanto, Sugeng Financial performance Financial distress Stock price Purpose: Testing the effect of financial performance consisting of CR, DER, ROA, TATO on stock prices with Financial Distress as the mediating variable. Research methodology: The data are secondary data in the form of financial reports. This research method uses Path Analysis, and to analyze the data using the SPSS version 25 program. Sample of 16 companies listed on the BEI in 2014-2018. Results: CR, ROA affect FD while DER, TATO do not affect FD. Only TATO has a direct effect on stock prices. FD with the Altman Z score method only indicates the DER. Limitations: The historical data used is limited, 5-year time series and the variables: six variables and Altman Z Score method. Contribution: Non-bank SOEs pay attention to CR, DER and ROA that have not influenced share prices and maintain the performance of TATO. SOE must conduct FD analysis, which is an early warning system, solutions can be found immediately if predicted will experience financial difficulties in the future. Keywords: Financial performance, Financial distress, Stock price Penerbit Goodwood 2021-01-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/125 10.35912/jakman.v2i1.125 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 1 (2020): Desember; 27-40 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 1 (2020): Desember; 27-40 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 1 (2020): Desember; 27-40 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 1 (2020): Desember; 27-40 2716-0807 10.35912/jakman.v2i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/125/44 Copyright (c) 2021 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/135 2022-06-30T08:12:41Z Jakman:ART

Pengaruh Debt to Equity Ratio, Total Assets Turnover, Firm Size, dan Current Ratio terhadap Return on Assets Chandra, Aurick Wijaya, Felicia Angelia, Angelia Hayati, Keumala Debt to Equity Ratio (DER) Total Assets Turnover (TATO) Firm size Current Ratio (CR) Return on Assets (RoA) Purpose: This study aimed to examine and analyze the effects of the Debt to Equity Ratio (DER), Total Assets Turnover (TATO), firm size, and Current Ratio (CR) on Return on Assets (ROA) on the manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 Research methodology: This research approach used quantitative research with descriptive research type. The research sample was determined by purposive sampling method to obtain 93 manufacturing companies listed on the Indonesia Stock exchange in 2017-2019. Results: The study results with simultaneous hypothesis testing showed that the Debt to Equity Ratio, Total Assets Turnover, firm size, and Current Ratio had a significant influence on the Return on Assets. Partial testing of the hypothesis showed that the Debt to Equity Ratio had a negative influence and significant on the Return on Assets. Total assets turnover and firm size had a positive influence and significance on the Return on Assets. However, the Current Ratio had no influence and was not significant on the Return on Assets. Limitations: The use of historical data and variables was limited, only three years and five variables. Contribution: This research can be used for adding knowledge in the financial field, especially for those who want to invest in a company by seeing the Return on Assets ratio. Keywords: Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Firm Size, Current Ratio (CR), Return on Assets (ROA) Penerbit Goodwood 2021-01-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/135 10.35912/jakman.v2i1.135 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 1 (2020): Desember; 57-69 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 1 (2020): Desember; 57-69 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 1 (2020): Desember; 57-69 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 1 (2020): Desember; 57-69 2716-0807 10.35912/jakman.v2i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/135/52 Copyright (c) 2020 Jurnal Akuntansi, Keuangan, dan Manajemen https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/136 2022-04-16T18:41:13Z Jakman:ART

Faktor–faktor yang mempengaruhi konsumen dalam menggunakan dan berhutang dengan kartu kredit di Jabodetabek Ardelia, Nesia Leon, Farah Margaretha Attitude towards money Credit cards Credit card features Demographics Purpose: This study discussed the factors that influence the use and debt of credit cardholders in Jakarta and surrounding areas (Jakarta, Bogor, Depok, Tangerang, Bekasi) Research methodology: The dependent variable used in this study is the use of credit cards and debts on credit cards. This study's independent variables were demographic factors, credit card feature factors, and attitude towards money factors. The sample of this study was 333 respondents using the purposive sampling technique. The data analysis model used is Ordinary Least Square (OLS). Results: The results showed that there were influences from demographic factors (age, income, family size), features on credit cards (credit limits), and attitudes towards money (the main payment method with credit cards, card tenure) on the use of credit cards; also, demographic factors (gender, type of work, level of education, income) and attitude towards money (minimum payment) on credit card debt. Therefore the factors that banks need to consider to increase their income, and the government for control of public expenditure, also the public to pay more attention to spending on their credit cards so that there is no accumulation of debt that cannot be paid. Limitations: This study has several limitations of specifically only examines the people who are in Jakarta and their surroundings (Jabodetabek) and examines demographic factors, features on credit cards, and attitudes. Contribution: This study will examine demographic factors, features on cards, and attitudes towards money by uniting variables per category into a unified category. The indicators in this study are adjusted to the community in Indonesia. Keywords: Attitude towards money, Credit cards, Credit card features, Demographics Penerbit Goodwood 2021-03-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/136 10.35912/jakman.v2i2.136 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 2 (2021): Maret; 83-101 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 2 (2021): Maret; 83-101 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 2 (2021): Maret; 83-101 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 2 (2021): Maret; 83-101 2716-0807 10.35912/jakman.v2i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/136/60 Copyright (c) 2021 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/137 2021-12-16T01:38:11Z Jakman:ART

The effect of stakeholder on firm value and environmental performance as intervening variable Suhardjanto, Djoko Santosa, Sigit Suratno, Tri Fitrianto Fatmawati, Rini Firm value Stakeholder Environmental performance Purpose: This study aimed to understand the relationship between stakeholder and firm value with environmental performance as the intervening variable. The study was conducted on companies listed in Indonesia Stock Exchange and listed in the PROPER program during 2016 and 2017. The stakeholder variables in this study consist of managerial ownership (manager), consumer, and employee. Research methodology: The samples were determined using purposive sampling with a total of 131 companies and using path analysis method as an expansion of regression analysis. Result: The result is managerial ownership, consumer, and employee do not affect firm value directly. Managerial ownership has a positive and significant effect on firm value through environmental performance. The consumer has a significant and negative effect on the firm value through environmental performance and employee has a significant and negative effect on the firm value. Limitation: The sample is limited for two years period and adjusted R2 is 21.5%. Contribution: This study can identify variables that affect firm value, especially: manager, consumer, employee and environmental performance. Keywords: Firm value, Stakeholder, Environmental performance Penerbit Goodwood 2021-01-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/137 10.35912/jakman.v2i1.137 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 1 (2020): Desember; 41-56 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 1 (2020): Desember; 41-56 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 1 (2020): Desember; 41-56 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 1 (2020): Desember; 41-56 2716-0807 10.35912/jakman.v2i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/137/51 Copyright (c) 2020 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/155 2022-04-16T18:40:54Z Jakman:ART

Kontribusi perputaran kas dan perputaran piutang terhadap profitabilitas pada PD. BPR Kota Sukabumi periode tahun 2011 – 2017 Firmansyah, Deri Suryana, Asep Susetyo, Dwinanto Priyo Mandasari, Ratna Cash turnover Receivable turnover Return on Assets Purpose: This study aimed to determine the contribution of the influence of Cash Turnover and Accounts Receivable Turnover to profitability either partially or simultaneously in PD. Bank Perkreditan (BPR) Sukabumi City. Research methodology: The data sample used financial reports for 7 years from 2011 - 2017 or n = 28 quarterly report data using a purposive sampling technique. Statistical analysis using t-test and F-test using the EViews 10.0 program. Results: It is found that cash-turnover and accounts receivable turnover positively and significantly impact profitability. This means that together with the independent variables (cash-turnover and accounts receivable turnover affect the dependent variable (profitability). Limitations: The limitation and focus of research studies are limited to analyzing the contribution of cash turnover and accounts receivable turnover followed by its implications for ROA. Contribution: This study's results can be taken into consideration in banking financial reports to pay more attention to cash turnover and accounts receivable turnover in an effort to increase bank profitability. Keywords: Cash turnover, Receivable turnover, Return on Assets How to cite: Firmansyah, D., Suryana, A., Susetyo, D. P., & Mandasari, R. (2021). Kontribusi perputaran kas dan perputaran piutang terhadap profitabilitas pada PD. BPR Kota Sukabumi periode tahun 2011 – 2017. Jurnal Akuntansi, Keuangan, Dan Manajemen, 2(2), 151-163. Penerbit Goodwood 2021-03-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/155 10.35912/jakman.v2i2.155 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 2 (2021): Maret; 153-165 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 2 (2021): Maret; 153-165 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 2 (2021): Maret; 153-165 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 2 (2021): Maret; 153-165 2716-0807 10.35912/jakman.v2i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/155/65 Copyright (c) 2021 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/183 2021-12-16T01:38:11Z Jakman:ART

Audit rotation and audit fee determination policy on audit quality with lowballing audit practice as the intervening variable Listya, Anisa Siregar, Muhammad Ichsan Audit rotation Policy of determining audit fee Lowballing audit Negative abnormal audit fee Audit quality Purpose: This study aimed to analyze the effect of audit rotation and audit fee policy toward audit quality with lowballing audit practice as the intervening variable. Research methodology: The research method used was path analysis with a sample of twenty manufacturing companies in Indonesia Stock Exchange during 2015-2019. Results: The research results prove that the audit rotation and audit fee policy significantly affect the audit quality through the lowballing audit. Limitations: The research sample used manufacturing companies listed on the IDX, so the generalization of this study's results for non-manufacturing and non-listed companies must be made carefully. Contribution: This research can provide benefits for Audit Firms, regulators (PPPK), and professional associations (IAPI) as an evaluation of the implementation of audit rotation policies, implementation of regulations for determining audit fees following IAPI's Regulation No. 2 of 2016 concerning Determination of Financial Report Audit Service Fees, as well as evaluation of the implementation of the audit quality indicator guidelines formulated by IAPI.  Keywords: Audit rotation, Policy of determining audit fee, Lowballing audit, Negative abnormal audit fee, Audit quality Penerbit Goodwood 2020-12-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/183 10.35912/jakman.v2i1.183 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 1 (2020): Desember; 71-82 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 1 (2020): Desember; 71-82 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 1 (2020): Desember; 71-82 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 1 (2020): Desember; 71-82 2716-0807 10.35912/jakman.v2i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/183/59 Copyright (c) 2020 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/203 2022-04-16T18:40:34Z Jakman:ART

Deteksi fraudulent financial reporting: suatu pendekatan menggunakan accrual based investment ratio dan cash based investment ratio Abelingga, Devanus Midiastuty, Pratana Puspa Suranta, Eddy Indriani, Rini Fraudulent financial reporting Accrual based investment ratio Cash-based investment ratio Beneish M-Score Altman Z-score Purpose: This study aimed to provide empirical evidence of the influence of Accrual Based Investment Ratio and Cash-Based Investment Ratios in detecting fraudulent financial reporting Research methodology: Fraudulent financial reporting in this study used a combined model of the cheating model (Beneish M-Score) with a bankruptcy model (Altman Z-Score). This study's sample was a non-financial company listed on the Stock Exchange during the observation period from 2010-2018. Sampling techniques with purposive sampling and obtained a total of 790 observations. Data processing was done via SPSS program version 16.0 using logistic regression. Results: This study proves that Earnings per Share, Dividend per Share ratio, Total Share Profitability Ratio, Dividend Profitability, Asset Efficiency Ratio influence in detecting fraudulent financial reporting while Price / Earning ratio, Dividend Ratio, Operating Cash Flow Ratio, Current Liability Coverage Ratio, Long Term Debt Coverage Ratio, Interest Coverage Ratio, Cash Generating Power Ratio, External Financing Index Ratio do not affect detecting fraudulent financial reporting Limitations: There are still inaccuracies in predicting Fraudulent Financial Reporting so that for future research, other combined models can be used in predicting Fraudulent Financial Reporting, including adding liquidity ratios, asset management ratios, debt management ratios, profitability ratios, and sufficiency ratios Contribution: This study provides implications for the signal theory that explains the usefulness of financial statements in decision making and predictions, including using financial ratios in predicting Fraudulent Financial Reporting Keywords: Fraudulent financial reporting, Accrual based investment ratio, Cash-based investment ratio, Beneish M-Score, Altman Z-score Penerbit Goodwood 2021-03-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/203 10.35912/jakman.v2i2.203 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 2 (2021): Maret; 115-128 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 2 (2021): Maret; 115-128 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 2 (2021): Maret; 115-128 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 2 (2021): Maret; 115-128 2716-0807 10.35912/jakman.v2i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/203/62 Copyright (c) 2021 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/204 2022-07-01T02:38:29Z Jakman:ART

Pengaruh Total Quality Management, teknologi dan budaya organisasi terhadap kinerja manajerial Alansori, Apip Listyaningsih, Erna Yuliansyah, Yuliansyah Lukman, Iing Sariningsih, Eka Total Quality Management Technology Organizational culture Managerial performance MSMEs Purpose: To find out how much influence the managerial performance has in managing MSMEs and how capable it is in implementing Total Quality Management, technology and organizational culture in increasing MSMEs income. Research methodology: This research is a qualitative research with a case study approach. The data survey method used was research using probability sampling, Partial Least Square (PLS), Average Variance Extracted (AVE, Coefficient of Determination and Path Coefficient Test and Banana Chips MSME on Street Pagar Alam Bandar Lampung. Results: Total Quality Management, technology, and organizational culture simultaneously have a significant influence on managerial performance. Limitations: Time and number of research samples. Contribution: In the MSMEs environment, the natural fence road in Bandar Lampung and local government related to MSMEs Keywords: Total Quality Management, Technology, Organizational culture, Managerial performance, MSMEs Penerbit Goodwood 2021-03-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/204 10.35912/jakman.v2i2.204 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 2 (2021): Maret; 129-139 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 2 (2021): Maret; 129-139 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 2 (2021): Maret; 129-139 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 2 (2021): Maret; 129-139 2716-0807 10.35912/jakman.v2i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/204/63 Copyright (c) 2021 Jurnal Akuntansi, Keuangan, dan Manajemen https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/205 2022-04-16T18:39:56Z Jakman:ART

Pengaruh pajak tangguhan dan ukuran perusahaan terhadap persistensi laba Maulita, Dian Framita, Dien Sefty Deferred tax Company size Profit persistence Purpose: This research aimed to determine the effect of deferred tax and company size on earnings persistence in Indonesia's hotel and tourism companies. Research methodology: This research is associative quantitative research. The analysis technique used multiple linear regression with SPSS VS 20.00 as a tool. The population is hotel and tourism companies listed on the IDX for the 2012-2017 period. Samples were taken based on the purposive sampling technique. Results: The conclusions of this study's results are: (1) Deferred tax has no significant effect on earnings persistence. (2) Firm size has a significant effect on earnings persistence. (3) Deferred Tax and Company Size have a significant effect on Earnings Persistence. Limitation: This research's limitations are the short research period and the company's short scope is the object. It is hoped that further research will be done by replacing or adding other dependents such as cash flow volatility, sales volatility, leverage and increasing the scope of the company under study. Contribution: This research's contribution is that the results of this study can be used as a reference for further researchers and a reference for company management in making decisions. Keywords: Deferred tax, Company size, Profit persistence Penerbit Goodwood 2021-03-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/205 10.35912/jakman.v2i2.205 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 2 (2021): Maret; 141-152 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 2 (2021): Maret; 141-152 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 2 (2021): Maret; 141-152 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 2 (2021): Maret; 141-152 2716-0807 10.35912/jakman.v2i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/205/64 Copyright (c) 2021 Jurnal Akuntansi, Keuangan, dan Manajemen

oai:penerbitgoodwood.com:article/214 2022-07-01T03:51:21Z Jakman:ART

Pengaruh Pajak, Multinasionalitas, dan Tunneling Incentive terhadap Keputusan Transfer Pricing Rifqiyati, Rifqiyati Masripah, Masripah Miftah, Munasiron Transfer pricing Taxes Multinationality Tunneling incentive Purpose: This research aimed to determine the effect of taxes, multinationality, and tunneling incentive on the decision on transfer pricing in non-financial sector companies. Research methodology: This research uses quantitative research methods. Testing the hypothesis used multiple linear regression analysis with panel data on Stata 16.0. The population is non-financial sector companies listed on the IDX in 2017-2019. This research has a sample of 53 companies. Results: Based on the results of data analysis, it can be concluded that (1) taxes has a positive and significant effect on the decision on transfer pricing, (2) multinationality has a positive and significant effect on the decision on transfer pricing, (3) tunneling incentive has no effect on the decision on transfer pricing. Limitations: This limitation of research is the number of samples used in this research due to many companies that do not meet the established criteria. Contribution: This study's results can be used as a reference for further researchers and take into consideration for company management, investors and creditors in making decisions. Penerbit Goodwood 2021-06-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/214 10.35912/jakman.v2i3.214 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 3 (2021): Juni; 167-178 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 3 (2021): Juni; 167-178 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 3 (2021): Juni; 167-178 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 3 (2021): Juni; 167-178 2716-0807 10.35912/jakman.v2i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/214/89 Copyright (c) 2021 Rifqiyati, Masripah, Munasiron Miftah https://creativecommons.org/licenses/by-sa/4.0

oai:ojs2.penerbitgoodwood.com:article/220 2021-03-25T03:08:16Z Jakman:ART

oai:penerbitgoodwood.com:article/294 2022-04-16T18:37:12Z Jakman:ART

Pengaruh Cluster Emiten terhadap Return Saham JSX Berbasis Parameter Rasio Analisa Fundamental Karlina, Berlian Sanoyo, Ario Menak Stock Partitioning Clusters Hierarchical Clusters Financial Statements Fundamental Analysis Ratio Purpose: This research aimed to find the effect of cluster techniques in determining stock selection to maximize return and minimize risk in the stock market. Research Methodology: The methodology consists of two of several algorithmic approaches of the clustering method to find hidden patterns in a group of datasets, i.e., Partitioning clusters (k-means) defined by the dataset object and its central area, and hierarchical clusters that group data through varying scales to be implemented into cluster trees or dendrogram. Dataset summary analysis of the fundamental ratio of stocks in the study was obtained from IDX stock data. Results: This study's classification has been obtained that consists of three zones: green, blue and red zone. The significance obtained provides an alternative form of stock categorization, creating an investment decision support system based on Cluster Analysis, the search for correlations and patterns between ratios of the Financial Statements as complementary tools of Investment Risk Management. Limitations: This research uses only two clustering algorithm methods to analyze the effect of clustering in maximizing return and minimizing risk and only used variables of financial reports for the company listed on the Indonesia Stock Exchange. Contribution: The risk management portfolio is a crucial part of being analyzed for investors and management to improve financial performance. As a complement to decision support, the risk management systems have to be analyzed based on cluster analysis and subsequent data mining to know the potential stock valuation in the market. Penerbit Goodwood 2021-07-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/294 10.35912/jakman.v2i4.294 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 4 (2021): September; 279-291 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 4 (2021): September; 279-291 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 4 (2021): September; 279-291 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 4 (2021): September; 279-291 2716-0807 10.35912/jakman.v2i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/294/134 Copyright (c) 2021 Berlian Karlina, Ario Menak Sanoyo

oai:penerbitgoodwood.com:article/373 2022-06-30T08:19:02Z Jakman:ART

Analisis Fundamental Cryptocurrency terhadap Fluktuasi Harga: Studi Kasus Tahun 2019-2020 Sihombing, Septiana Nasution, Muhammad Rizky Sadalia, Isfenti Cryptocurrency Market Cap Volume Purpose: This study aimed to analyze cryptocurrency fundamentals against price fluctuations (case study 2019-2020). Research Methodology: The data in the research paper were accessed on the coinmarketcap.com website. The sample of this research is Bitcoin, Ethereum, Litecoin, and Bitcoin Cash. Results: The results show that: 1) Bitcoin Market Cap, Ethereum Market Cap, Litecoin Market Cap, Bitcoin Cash Market Cap have a positive and significant effect on price fluctuations. 2) Bitcoin Volume and Bitcoin Cash Volume have a positive and insignificant effect on price fluctuations. 3) Ethereum volume has a positive and significant effect on price fluctuations. 4) Litecoin volume has a negative and significant effect on price fluctuations. Limitations: Further researchers are expected to add variables such as (global macroeconomics, cryptocurrency Blockchain technology changes, psychological factors), different variables (quantitative and qualitative) and combine models to predict cryptocurrency price fluctuations by analyzing them fundamentally and technically. Contribution: This research implies that cryptocurrencies with highly speculative prices have the same fundamental value as the stock price. Penerbit Goodwood 2021-06-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/373 10.35912/jakman.v2i3.373 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 3 (2021): Juni; 213-224 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 3 (2021): Juni; 213-224 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 3 (2021): Juni; 213-224 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 3 (2021): Juni; 213-224 2716-0807 10.35912/jakman.v2i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/373/121 Copyright (c) 2021 Septiana Sihombing, Muhammad Rizky Nasution, Isfenti Sadalia https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/379 2022-04-16T18:38:57Z Jakman:ART

Kesiapan Kerja Generasi Milenial di DKI Jakarta Raya: Pengaruh Kecerdasan Emosional dan Keterampilan Digital Sabilah, Jihan Riyanti, Silvania Nurfandi Saputra, Nopriadi Emotional Intelligence Digital Skills Work Readiness Purpose: This study aimed to determine the level and effect of emotional intelligence and digital skills on the work readiness of the millennial generation in DKI Jakarta. Research Methodology: This study was based on quantitative approaches using the computation of regression. It used primary data through the questionnaire distribution with 401 respondents of the millennial generation in DKI Jakarta. Results: The results of the study indicate that emotional intelligence and digital skills influence work readiness. Limitations: This research only assessed emotional intelligence, digital skills, and work readiness variables, and only the millennial generation in DKI Jakarta. Contribution: This study shows the level of emotional intelligence, digital skills, and work readiness and how emotional intelligence and digital skills affect work readiness. The millennial generation can use this research to improve their work readiness by implementing emotional intelligence and digital skills. Penerbit Goodwood 2021-06-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/379 10.35912/jakman.v2i3.379 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 3 (2021): Juni; 225-242 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 3 (2021): Juni; 225-242 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 3 (2021): Juni; 225-242 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 3 (2021): Juni; 225-242 2716-0807 10.35912/jakman.v2i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/379/122 Copyright (c) 2021 Jihan Sabilah, Silvania Nurfandi Riyanti, Nopriadi Saputra

oai:penerbitgoodwood.com:article/381 2022-04-16T18:39:35Z Jakman:ART

Pengaruh Social Media Marketing terhadap Minat Berkunjung Wisatawan di Kota Bandung Melalui Nilai yang Dipersepsikan Nugraha, Alvin Satria Adialita, Tania Social Media Marketing Perceived value Visit intention Purpose: This research aimed to analyze the effect of social media marketing (SMM) on visit intention towards tourist attractions in Bandung, mediated by their perceived value. Research methodology: The research approach used a quantitative method using a questionnaire that involved 90 followers of Instagram account related to Bandung tourist destinations posts. Results: Using SPSS Ver.22, the findings claimed that the SMM has a positive effect on perceived value simultaneously. However, only one dimension of SMM, which is communication, has a partial effect on visit intention. Furthermore, the followers’ perceived value successfully mediates SMM on the visit intention. Limitations: This research is limited merely to utilizing one social media platform (Instagram account) related to Bandung's tourist attraction. Hence, further research covering the utilization of other social media platforms related to tourist attraction in various locations in Indonesia is needed to obtain comprehensive findings. Contribution: This research contributes to the advancement of marketing management to help stakeholders in the tourism industry determine SMM strategy using the Instagram account that can be utilized as a platform to shape positive perceived value and drive tourist visit intention. Penerbit Goodwood 2021-06-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/381 10.35912/jakman.v2i3.381 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 3 (2021): Juni; 195-212 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 3 (2021): Juni; 195-212 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 3 (2021): Juni; 195-212 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 3 (2021): Juni; 195-212 2716-0807 10.35912/jakman.v2i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/381/105 Copyright (c) 2021 Alvin Satria Nugraha, Tania Adialita

oai:penerbitgoodwood.com:article/425 2022-04-16T18:37:34Z Jakman:ART

Holistic Work Engagement pada Tenaga Kesehatan di Kota Jakarta Barat: Pengaruh Digital Quotient, Authentic Leadership, dan Perceived Organizational Support selama Covid-19 Trisnawati, Adellia Anggun Sianto, Kerin Seansyah, Lady Aldli Saputra, Nopriadi Work Engagement Digital Quotient Authentic Leadership Perceived Organizational Support Purpose: This study aimed to determine the impact of digital quotient, authentic leadership, and perceived organizational support on work engagement of employees who work in the health industry during this COVID-19 in West Jakarta. Research methodology: The methods in this research were quantitative and survey. We obtained primary data through the questionnaire distribution with 391 respondents of health care workers who work in West Jakarta. This study used multiple regression techniques as the data analysis technique. Results: The study results indicate that digital quotient, authentic leadership, and perceived organizational support influence work engagement. Limitations: Only digital quotient, authentic leadership, perceived organizational support, work engagement variables, and health care workers in West Jakarta were assessed in this research. Contribution: This study shows the level of work engagement, digital quotient, authentic leadership, perceived organizational support and how digital quotient, authentic leadership, and perceived organizational support affect work engagement. Employers or organizations can use this research to improve their employees' work engagement by noticing their employee's level of digital quotient and implementing authentic leadership and perceived organizational support. Penerbit Goodwood 2021-07-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/425 10.35912/jakman.v2i4.425 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 4 (2021): September; 255-278 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 4 (2021): September; 255-278 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 4 (2021): September; 255-278 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 4 (2021): September; 255-278 2716-0807 10.35912/jakman.v2i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/425/133 Copyright (c) 2021 Adellia Anggun Trisnawati, Kerin Sianto, Lady Aldli Seansyah, Nopriadi Saputra

oai:penerbitgoodwood.com:article/463 2022-07-01T03:14:31Z Jakman:ART

Analisis Bank Specific Factor terhadap Penyaluran Kredit Perbankan Konvensional Sukma, Aulya Marlina, Marlina Kusmana, Agus Capital Credit Risk Liquidity Efficiency Credit Lending Purpose: This research aimed to discover the influence between capital, credit risk, liquidity, and efficiency towards credit lending. Research methodology: This research includes quantitative research. The objects in this research were commercial banks listed on the Indonesia Stock Exchange (IDX), with 36 commercial banks chosen as the samples within the 2017 – 2019 period. Research hypotheses were tested with a significance level of 5% by using a panel data regression model and assisted by E-Views 11 program. Results: The result obtained within this research are (1) there is an influence between capital and credit lending, (2) credit risk does not influence credit lending, (3) liquidity has influence credit lending, and (4) efficiency does not have any influence with credit lending. Limitations: The limitations of this research were the least amount of former research both nationally and internationally containing a detailed explanation about a similar topic. Contribution: The result obtained can be used for the next researcher's references, also used as a bank’s consideration on operating their main operational activity, which is credit lending, and for investor's consideration while intended to invest in the banking sector. Penerbit Goodwood 2021-08-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/463 10.35912/jakman.v2i4.463 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 4 (2021): September; 293-307 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 4 (2021): September; 293-307 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 4 (2021): September; 293-307 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 4 (2021): September; 293-307 2716-0807 10.35912/jakman.v2i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/463/143 Copyright (c) 2021 Aulya Sukma, Marlina, Agus Kusmana https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/481 2022-04-16T18:35:09Z Jakman:ART

Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Komite Audit sebagai Variabel Moderasi Luhri, Afifah Sentani Rahma Nia Mashuri, Ayunita Ajengtiyas S Ermaya, Husnah Nur Laela Fraud Pentagon Fraudulent Financial Reporting Audit Committee Beneish M-Score Purpose: This study aims to determine the effect of the five components from fraud pentagon, namely pressure, opportunity, rationalization, competence, and arrogance moderated by the audit committee on fraudulent financial statements. Research Methodology: This research is a type of quantitative research using secondary data in the form of annual reports and company financial reports. The regression model used in this study is logistic regression which is processed using the STATA version 16. Results: The results of this study are pressure has a significant positive effect on fraudulent financial statements. Meanwhile, opportunities, rationalization, competence, and arrogance do not have an effect on fraudulent financial statements, besides that the audit committee also cannot moderate the effect of the pressure, opportunities, rationalization, competence, and arrogance on fraudulent financial statements. Limitations: The lack of supporting literature obtained by the authors regarding the audit committee that oversees management in the company is used as a moderating variable on the topic of financial statement fraud. Contribution: This study's results can be used as a reference for further researchers and take into consideration for company management, investors, and creditors in making decisions. Penerbit Goodwood 2021-12-16 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/481 10.35912/jakman.v3i1.481 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 1 (2021): Desember; 15-30 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 1 (2021): Desember; 15-30 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 1 (2021): Desember; 15-30 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 1 (2021): Desember; 15-30 2716-0807 10.35912/jakman.v3i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/481/175 Copyright (c) 2021 Afifah Sentani Rahma Nia Luhri, Ayunita Ajengtiyas S Mashuri, Husnah Nur Laela Ermaya

oai:penerbitgoodwood.com:article/495 2022-04-16T18:36:32Z Jakman:ART

Pengaruh Manfaat, Kemudahan, dan Pendapatan terhadap Minat Menggunakan Paylater: Studi Kasus Masyarakat di DKI Jakarta Asja, Hasanah Jaya Susanti, Santi Fauzi, Achmad Perceived Usefulness Perceived Ease of Use Income Intention of Using Paylater Purpose: This study examined the influence of perceived usefulness, ease of use, and income on interest in using paylater services. Research Methodology: The population in this study was the people of DKI Jakarta who know the Shopee Paylater service. The research sample was obtained using a purposive sampling method, with an affordable population calculation obtained 400 samples. The research method used was a quantitative method with multiple regression models. Data were primary data obtained from distributing questionnaires. Results: The results of the study partially show that perceived usefulness has a positive and significant influence on the interest of using paylater services; perceived ease of use has no positive and significant influence on interest of using paylater services; and income has a positive and significant influence on interest of using paylater services. Limitations: It is necessary to investigate other variables that can affect interest in using paylater services. Contribution: E-commerce companies should develop factors that influence consumer interest in using paylater and increase consumer knowledge before using paylater services. Keywords: Perceived Usefulness, Perceived Ease of Use, Income, Intention of Using Paylater Penerbit Goodwood 2021-08-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/495 10.35912/jakman.v2i4.495 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 4 (2021): September; 309-325 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 4 (2021): September; 309-325 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 4 (2021): September; 309-325 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 4 (2021): September; 309-325 2716-0807 10.35912/jakman.v2i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/495/150 Copyright (c) 2021 Hasanah Jaya Asja, Santi Susanti, Achmad Fauzi

oai:penerbitgoodwood.com:article/522 2022-04-18T18:34:19Z Jakman:ART

Pengaruh Corporate Governance terhadap Compliance of Mandatory Disclosure Arisanti, Faadillah Novia S. Mashuri, Ayunita Ajengtyas Lastiningsih, Noegrahini corporate governance mandatory disclosure audit committee women commissioners managerial ownership Tujuan (Purpose): The purpose is to determine the effect of the corporate governance on compliance of mandatory disclosure in public companies listed on the Indonesia Stock Exchange. Metodologi penelitian (Research methodology): This research is a quantitative type of research. The population are the property, real estate, and building construction sector companies listed on the IDX in 2015-2019. The data were analyzed using multiple linear regression analysis processed with the SPSS 25.0. Hasil (Results): The results showed that the audit committee independence had no effect on compliance of mandatory disclosure, while the board of commissioners, women commissioners, audit committee, managerial ownership and public ownership had an effect on compliance of mandatory disclosure. Limitasi (Limitations): The corporate governance variables refers to the amount of value in quantity, not quality and the measurement of the dependent variable cannot be a definite indicator. Kontribusi (Contribution): The implication is it can be used as a reference for further research and convey the company to pay attention to components that have the potential to affect the company's compliance with applicable regulations. Penerbit Goodwood 2022-02-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/522 10.35912/jakman.v3i1.522 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 1 (2021): Desember; 51-68 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 1 (2021): Desember; 51-68 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 1 (2021): Desember; 51-68 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 1 (2021): Desember; 51-68 2716-0807 10.35912/jakman.v3i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/522/196 Copyright (c) 2022 Faadillah Novia Arisanti, Ayunita Ajengtyas S. Mashuri, Noegrahini Lastiningsih

oai:penerbitgoodwood.com:article/552 2022-04-16T18:36:11Z Jakman:ART

Pengaruh Premi, Hasil Investasi dan Risk Based Capital terhadap Laba Perusahaan Asuransi Syariah Indonesia 2019 Hidayat, Nur Indah Aulia Susanti, Santi Zulaihati, Sri Premium Investment Returns Risk-Based Capital Profits Sharia Insurance Purpose: This study aims to identify whether there is an effect between premiums, investment returns, and risk-based capital on profits in sharia insurance entities in Indonesia in 2019. Research Methodology: The research method applied was quantitative. The affordable population in this study was 45 sharia insurance entities registered with OJK 2019. The sample used was 40 entities by applying the simple random sampling technique. The data analysis technique applied is a multiple linear regression test assisted by IBM SPSS Statistics 26. Results: By using the multiple linear regression analysis methods, the results of this study are that the premium has a positive and significant effect on profits, while investment returns and risk-based capital have Indonesia significant effect on profits. These results can contribute to sharia insurance companies developing the company’s premiums in increasing their profits. Limitations: The research objects used the 2019 period only. Therefore, it is appropriate for the next researcher to continue research with a larger range of research subjects and add other variables. Contribution: The results of this study can be useful for all insurance companies to create strategies in obtaining profits from several factors that have been studied. Penerbit Goodwood 2021-09-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/552 10.35912/jakman.v2i4.552 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 4 (2021): September; 327-344 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 4 (2021): September; 327-344 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 4 (2021): September; 327-344 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 4 (2021): September; 327-344 2716-0807 10.35912/jakman.v2i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/552/153 Copyright (c) 2021 Nur Indah Aulia Hidayat, Santi Susanti, Sri Zulaihati

oai:penerbitgoodwood.com:article/564 2022-04-16T18:35:50Z Jakman:ART

Pengaruh Independensi dan Keahlian Komite Audit Terhadap Manajemen Laba Riil dengan Kualitas Audit Sebagai Variabel Moderasi Astuti, Ditta Dwi Surbakti, Lidya Primta Wijayanti, Aniek Audit Committee’s Independence Audit Committee Expertise Audit Quality Real Earnings Management Purpose: This study aimed to analyze the influence of the audit committee's independence and expertise on real earnings management by using audit quality as the moderating variable and firm size, leverage, and profitability as control variables. Research Methodology: Real earnings management was processed by Roychowdhury’s model and it used the abnormal value of operating cash flow, discretionary expenses, and production costs. This study used secondary data from annual reports of non-financial companies listed on the Indonesia Stock Exchange for the period 2017-2019 and the total was 516 companies. This study used panel data regression and was processed by Stata. Results: This study proves that audit committee independence and leverage have a significant negative effect on real earnings management through discretionary expenses and audit quality cannot moderate the relationship between audit committee independence and audit committee expertise on real earnings management. Limitation: The study used audit quality as moderating variable. However, the results cannot prove that audit quality is able to affect real earnings management. Contribution: The results obtained can be used for investors' and creditors' consideration when making investment or loans decisions and can be references for further research. Penerbit Goodwood 2021-09-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/564 10.35912/jakman.v2i4.564 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 2 Nr. 4 (2021): September; 345-358 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 2 No. 4 (2021): September; 345-358 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 2 No 4 (2021): September; 345-358 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 2 No 4 (2021): September; 345-358 2716-0807 10.35912/jakman.v2i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/564/155 Copyright (c) 2021 Ditta Dwi Astuti, Lidya Primta Surbakti, Aniek Wijayanti

oai:penerbitgoodwood.com:article/566 2022-04-16T18:35:28Z Jakman:ART

Pengaruh Ukuran Perusahaan, Net Profit Margin, dan Total Asset Turn Over terhadap Pertumbuhan Laba Razak, Arfandi Guritno, Yoyoh Putra, Andi Manggala Company size Net profit margin Total asset turn over Profit growth Purpose: The purpose of this study is to determine the effect of company size, net profit margin, and total asset turnover on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period. Research Methodology: This type of research is a quantitative research that uses secondary data in the form of annual reports. This observation used a sample of 105 companies in the manufacturing sector. The technique for analyzing the data in this study used multiple linear regression, classical assumption test, and partial hypothesis test (t-test) with data processing using the help of the STATA v.16 application. Result: Based on the results of data analysis, it can be concluded that firm size has no effect on profit growth, and total asset turn over has a positive effect on profit growth, total asset turn over has no effect on profit growth. Limitation: The limitations of this study are some companies are late in reporting their financial statements, the study only focuses on the manufacturing sector, and the limitations of the variables used. Contribution: This research is expected to contribute for investors and companies to find out the factors that influence profit growth. Penerbit Goodwood 2021-12-16 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/566 10.35912/jakman.v3i1.566 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 1 (2021): Desember; 1-13 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 1 (2021): Desember; 1-13 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 1 (2021): Desember; 1-13 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 1 (2021): Desember; 1-13 2716-0807 10.35912/jakman.v3i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/566/174 Copyright (c) 2021 Arfandi Razak, Yoyoh Guritno, Andi Manggala Putra

oai:penerbitgoodwood.com:article/611 2022-06-30T08:26:30Z Jakman:ART

Pengaruh Beban Kerja dan Kepuasan Kerja terhadap Turnover Intention Karyawan RSU “ABC” Jakarta Selatan Maulidah, Kherina Ali, Syarif Pangestuti, Dewi Cahyani Turnover Intention Workload Job Satisfaction Purpose: This study aims to determine the effect of workload and job satisfaction on turnover intention of employees at ABC General Hospital, South Jakarta. Research Methodology: This research is quantitive research using inferential analysis method and data processing using IBM SPSS 24. Collecting data through distributing quetionnaires to 130 empolyees of the South Jakarta ABC General Hospital. Result: The workload partially has a positive effect on the turnover intention. Job satisfaction partially has a negative effect on turnover intention. Workload and job satisfaction simultaneously the turnover intention. Limitations: The study only conducted research on two independent variables that could affect turnover intention, namely workload and job satisfaction and was carried out during pandemic so that researchers had difficultly coming directly to the field in the data search process. Contributions: This research is expected to be a source of reference for similar research in the future and for hospitals to pay attention to the workload given and increase employee job satisfaction in order to reduce turnover intention. Penerbit Goodwood 2022-05-13 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/611 10.35912/jakman.v3i2.611 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 2 (2022): Maret; 159-176 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 2 (2022): Maret; 159-176 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 2 (2022): Maret; 159-176 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 2 (2022): Maret; 159-176 2716-0807 10.35912/jakman.v3i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/611/242 Copyright (c) 2022 Kherina Maulidah, Syarif Ali, Dewi Cahyani Pangestuti https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/626 2024-04-29T02:08:49Z Jakman:ART

Pengaruh Konservatisme Akuntansi dan Tata Kelola Perusahaan yang Baik terhadap Manajemen Laba pada Perusahaan Badan Usaha Milik Negara Anjarningsih, Tita Suparlinah, Irianing Ayu Sri Wulandari, Ratu Hidayat, Taufik Earnings Management Accounting Conservatism Good Coprorate Governance Purpose: This study was conducted to find confidence about the factors that affect earnings management in SOEs in 2018-2019 through accounting conservatism, audit committee expertise, independence commissioners. Research methodology: The methods in this research were quantitative with sample of 60 SOEs, sourced secondary data from annual reports and uses the EViews-9 application. Results: The conclusions are Random Effect selected as the model: (1) Earnings management significantly influenced by accounting conservatism in a positive direction, (2) Earnings management not significantly influenced by audit committee expertise, (3) Earnings management not significantly influenced by the independence commissioners. Limitation: In this study only the three variables and the period 2018-2019. Contribution: If the company applies accounting conservatism, it must be applied wisely and consistently, because will effect increase to income decreasing or smoothing. Likewise, empowerment of expert audit committee and independent commissioner needs to be done properly to balance the use of flexibility in accounting standards with the avaibility of quality financial reports. Because, in SOEs, even they have implemented GCG, they have not been able to reduce the opportunistic earnings management. Penerbit Goodwood 2022-03-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/626 10.35912/jakman.v3i2.626 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 2 (2022): Maret; 99-115 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 2 (2022): Maret; 99-115 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 2 (2022): Maret; 99-115 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 2 (2022): Maret; 99-115 2716-0807 10.35912/jakman.v3i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/626/213 Copyright (c) 2022 Tita Anjarningsih, Irianing Suparlinah, Ratu Ayu Sri Wulandari, Taufik Hidayat

oai:penerbitgoodwood.com:article/647 2022-04-16T18:34:48Z Jakman:ART

Pengaruh Partisipasi Penganggaran terhadap Kesenjangan Anggaran dengan Komunikasi sebagai Variabel Moderasi: Studi Perusahaan di Batam Kusnadi, Nabila Shafira Oktavia, Reni Sukmasari, Dewi Yuliansyah, Yuliansyah Budgeting participation Budgetary slack Communication Intervening variable Purpose: This study aimed at examining the effect of budgeting participation with communication as an intervening variable towards budgetary slack Research Methodology: A quantitative approach was the method used for this analysis. The research was obtained by primary data through the online questionnaire with 255 respondents in Batam’s service companies. The PLS-based structural equation modeling has been used to calculate the statistic of the data. Results: Based on the hypothesis testing result, the result shows that budgeting participation has a significant and positive effect on budgetary slack meaning H1 is accepted. Budgeting participation has a significant and positive effect on communication meaning H2 is accepted. Communication has a significant and positive effect on budgetary slack meaning that H3 is rejected. Communication can mediate budgeting participation on budgetary slack precisely strengthen the budgeting participation towards budgetary slack meaning H4 is accepted Limitations: This study only uses a service company in Batam as a research sample and the communication model used is Kenis (1979) who has modified in research (Ruliana, 2014) Contribution: This study contributes to disseminating information about the influence of budgeting participation as an independent variable on budgetary slack as the dependent variable can be moderated by communication so that the company needs to consider the budgeting process and build a communication climate so that employees can improve their performance. Penerbit Goodwood 2022-01-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/647 10.35912/jakman.v3i1.647 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 1 (2021): Desember; 31-49 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 1 (2021): Desember; 31-49 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 1 (2021): Desember; 31-49 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 1 (2021): Desember; 31-49 2716-0807 10.35912/jakman.v3i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/647/178 Copyright (c) 2022 Nabila Shafira Kusnadi, Reni Oktavia, Dewi Sukmasari, Yuliansyah Yuliansyah

oai:penerbitgoodwood.com:article/711 2022-04-19T18:34:34Z Jakman:ART

Pengaruh Kredit Bermasalah, Perputaran Kas, Efisiensi Operasional, Dana Pihak Ketiga, dan Likuiditas terhadap Profitabilitas pada Perusahaan Perbankan Lintang, Danny Ardillah, Kenny Third party funds Operational efficiency Non-performing loans Liquidity Cash turnover Purpose: This study aims to determine the effect of non-performing loans, cash turnover, operational efficiency, third party funds, and liquidity on profitability (ROA and ROE). Research Methodology: The method used is panel data regression with a Random Effects model approach. Results: Non-performing loans have no effect on ROA and ROE. Cash turnover has no effect on ROA. Operational efficiency affects ROA and ROE. Third party funds affect ROA but have no effect on ROE. Liquidity affects ROA but has no effect on ROE. Limitations: This study uses data from banking companies with selection based on certain criteria and does not reflect the entire financial industry in general. Contribution: Bank’s management can maintain non-performing loans, cash flow, operational efficiency, third party funds, liquidity, and profitability carefully and in accordance with the latest regulations issued by Bank Indonesia, the Ministry of Finance, and the Financial Services Authority. Penerbit Goodwood 2022-03-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/711 10.35912/jakman.v3i1.711 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 1 (2021): Desember; 69-82 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 1 (2021): Desember; 69-82 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 1 (2021): Desember; 69-82 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 1 (2021): Desember; 69-82 2716-0807 10.35912/jakman.v3i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/711/204 Copyright (c) 2022 Danny Lintang, Kenny Ardillah

oai:penerbitgoodwood.com:article/731 2022-06-15T08:02:46Z Jakman:ART

Control Self Assessment (CSA) In Improving Company Performance Harahap, Vicky Novita, Novita Control Self Assessment (CSA) Kinerja Perusahaan Balanced Scorecard (BSC) Pengendalian internal Risiko Purpose: This study aims to determine the effect of the internal control system using control self assessment in improving the company’s financial and non-financial performance. Method: This study uses descriptive analysis and verification analysis with partial least square, the sampling technique used in this study is a saturated samping technique where all members of the population are used as samples, which are 45 employees at the D’Specialist consultant company. Result: Control self assessment can improve company performance which is represented by financial customer, intercal process, growth and learning perspectives by implementing environmental control, risk identification, activity control, supervision, and information and communication. Limitation: The limitation in this study is in the use of research tools which are only in the form of questionnaires and online interviews because the research period was carried out during the COVID-19 pandemic large scale social restriction so that many employees worked from home. Contribution: Implementation of CSA, D'Specialist Consultant can make efforts to improve the internal control system that is able to minimize business risks and improve the company's operational and financial performance. By evaluating the internal control system regularly and thoroughly.Keywords: Control Self Assessment (CSA), Kinerja Perusahaan, Balanced Scorecard (BSC), Pengendalian internal, Risiko. Penerbit Goodwood 2022-06-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/731 10.35912/jakman.v3i3.731 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 3 (2022): Juni; 207-223 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 3 (2022): Juni; 207-223 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 3 (2022): Juni; 207-223 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 3 (2022): Juni; 207-223 2716-0807 10.35912/jakman.v3i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/731/259 Copyright (c) 2022 Vicky Harahap, Novita Novita https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/747 2022-04-22T18:34:52Z Jakman:ART

Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Widiastika, Audri Junaidi, Junaidi Monitoring Fraud pentagon Financial stability Auditor Purpose: The study aims to test the influence of pentagon fraud in detecting fraudulent financial statement. There are five concepts of pentagon fraud: pressure, opportunity, rationalization, capability and arrogance. Research methodology: This sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019 with a total sample were 286. The Sampling techniques used purposive sampling, with multiple linear regression test. Results: The results of the analysis showed that the variables of financial stability, external pressure ? and financial targets statistically had a significant effect on fraudulent financial statement. However, other variable do not significantly affect fraudulent financial statement. Limitations: The study used the assumption that potential entity fraud was only detected with seven indicators. In addition, sampling is done by purposive sampling, so this next study needs to be done random sampling in order to reflect the entire population. Contribution: The results of this study are expected to test and develop the pentagon's fraud concept. In addition, users of financial statements are expected to be able to detect potential fraud of the entity's financial reporting. Penerbit Goodwood 2022-03-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/747 10.35912/jakman.v3i1.747 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 1 (2021): Desember; 83-98 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 1 (2021): Desember; 83-98 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 1 (2021): Desember; 83-98 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 1 (2021): Desember; 83-98 2716-0807 10.35912/jakman.v3i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/747/209 Copyright (c) 2022 Audri Widiastika, Junaidi Junaidi

oai:penerbitgoodwood.com:article/797 2022-07-01T02:50:35Z Jakman:ART

Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Kebijakan Dividen Ridhwan, Achmad Dwiati, Agustina Ratna Dividend Policy Profitability Leverage Firm Size Purpose: This study examines the factors that can affect dividend policy. The factors discussed are profitability, leverage and company size. Therefore, the purpose was to determine whether profitability, leverage and firm size can have an influence on the occurrence of dividend policy. Research Methodology: This research was conducted quantitatively. The population used is the companies engaged in manufacturing and also listed on the Indonesia Stock Exchange for 2016-2018 period. Purposive sampling method was used for determining a sample data. The total data is 149 data. The data testing method uses multiple regression analysis. Results: This research have a result that conclude that profitability have an effect toward dividend policy but leverage and firm size cannot affect dividend policy. Limitations: Generalization of result cannot be used for this research other than manufacturing companies and there are 91% other factors that can affect dividend policy. Contribution: This research contributes in terms of empirical evidence that can be used by investors and/or potential investors to learn about factors that can affect company policy regarding dividens. Penerbit Goodwood 2022-06-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/797 10.35912/jakman.v3i3.797 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 3 (2022): Juni; 195-206 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 3 (2022): Juni; 195-206 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 3 (2022): Juni; 195-206 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 3 (2022): Juni; 195-206 2716-0807 10.35912/jakman.v3i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/797/258 Copyright (c) 2022 Achmad Ridhwan, Agustina Ratna Dwiati https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/890 2022-04-22T18:33:32Z Jakman:ART

Pengaruh Penerapan Green Accounting terhadap Profitabilitas Perusahaan: Studi Kasus Pabrik Roti Monasqu, Desa Gilang, Kec. Ngunut, Kabupaten Tulungagung tahun pembukuan 2015-2021 Ayu Romadloni, Enggar Pravitasari, Dyah Green Accounting Profitability Purpose: This study aims to describe how the effect of implementing Green Accounting (Accounting. Environment) on the level of Profitability (ROA) at the Monasqu Bakery Company in Ngunut District, Tulungagung Regency within a period of seven years (2015-2021).  Research Methodology: In this study, the method used is Multiple Linear Regression Analysis, using the research object of the company's financial statements and environmental cost reports in 2015-2021.  The study used a data sample of 30 samples.  Result: With the result that the application of Environmental Cost Accounting has a significant effect on the profitability (ROA) of the Monasqu Bread Factory.  Limitation: Data collection as a research sample focused on the nominal level of net profit on sales and environmental costs incurred by the Monasqu factory during 2015-2021.  Which sample is a basic sample that almost every manufacturing company has, both simple and complex.  Contribution: so that it is hoped that this research can be used as a reference in further research in other manufacturing companies, especially in the Ngunut District, and generally in Tulungagung Regency. Penerbit Goodwood 2022-04-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/890 10.35912/jakman.v3i2.890 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 2 (2022): Maret; 141-157 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 2 (2022): Maret; 141-157 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 2 (2022): Maret; 141-157 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 2 (2022): Maret; 141-157 2716-0807 10.35912/jakman.v3i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/890/239 Copyright (c) 2022 ENGGAR AYU

oai:penerbitgoodwood.com:article/966 2024-04-29T02:08:49Z Jakman:ART

Analisis Faktor-Faktor Usaha Berkelanjutan bagi UMKM di Kabupaten Bengkulu Tengah arnova, Iwin Micro Small and Medium Enterprises Business capital Technology Quality Education Purpose: of this study was to analyze the business capital, technology, quality, and education of Micro, Small and Medium Enterprises of Karya Rattan Bengkulu. Methods: The sampling technique used a saturated sample of 30 people. The type of data used is primary data in the form of questionnaires and interviews. This research was conducted at the Micro, Small and Medium Karya Rattan, Central Bengkulu. Results: The study found that the source of capital from Karya Rattan came from their own capital which was established in 2017 amounting to Rp. 7500.000,-. The capital that continues to grow from the sales makes Karya Rattan grow. The resulting products are of high quality and have a long service life, are highly varied and innovative. Through good quality, Rattan works have been able to last for 5 years until now. Limitation: This research is that it only examines 1 Micro, Small and Medium in Central Bengkulu. Its contribution Rattan work has provided economic progress for the Micro, Small and Medium sector, which in addition to increasing its income also has an impact on increasing business in Central Bengkulu. Contribution: Research can increase knowledge about Micro, Small and Medium especially in the furniture sector. Penerbit Goodwood 2022-03-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/966 10.35912/jakman.v3i2.966 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 2 (2022): Maret; 117-125 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 2 (2022): Maret; 117-125 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 2 (2022): Maret; 117-125 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 2 (2022): Maret; 117-125 2716-0807 10.35912/jakman.v3i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/966/229 Copyright (c) 2022 Iwin arnova

oai:penerbitgoodwood.com:article/1039 2024-04-29T02:08:49Z Jakman:ART

Kajian UMKM Naik Kelas di Kabupaten Sleman Tahun 2020 Suryanto, Rudy Junaidi, Junaidi MSMEs Upgrade Sleman Economy Purpose: This study reveals the condition of MSMEs in the Sleman Regency area and how efforts must be made so that MSMEs are promoted. Research methodology: Qualitative approach with interviews and focus group discussions. Results: Based on the studies conducted, it is shown that the journey of MSMEs to advance to class is not an easy thing. At the pilot stage, SMEs must pass through what is called the "valley of death". The next stage of development is a period of growing; and advancement, where each stage of each MSME is different. For MSMEs to move up a class, a strategy is needed with a focus on efforts to increase sales turnover. Limitations: Although the instrument has been designed to be generally accepted, due to time constraints and data availability, it is possible that there may still be sectoral bias, especially for sectors outside trade, services, and manufacturing. Contribution: This study is expected to help contribute to the stages of development of MSMEs in Sleman Regency, so that it can help the Sleman Regency government to formulate policies related to MSMEs advancing to class. Penerbit Goodwood 2022-04-13 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1039 10.35912/jakman.v3i2.1039 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 2 (2022): Maret; 127-139 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 2 (2022): Maret; 127-139 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 2 (2022): Maret; 127-139 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 2 (2022): Maret; 127-139 2716-0807 10.35912/jakman.v3i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1039/237 Copyright (c) 2022 Rudy Suryanto, Junaidi Junaidi https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1043 2022-07-01T02:43:18Z Jakman:ART

BPK RI Audit Quality in Ethical Perspective Mutiara Rahma, Tazkiyah Linuhung, Tiara Setra Rahmadisa, Novika Azizah, Lies Kurniawan, Alfianda Wijaya, Chelvin Nata Aulya, Raden Rizka Agency Theory Attitude and Behavior Theory Audit Quality Professional Ethics Purpose: The purpose of this study is to see the influence of an ethical perspective of an audit quality. Research Methodology: This study uses a descriptive analysis method by collecting the results of previous studies that are relevant to the factors that affect audit quality in an ethical perspective. The data collection begins by looking for literature on previous research related to the Effect of Ethics on BPK RI's Audit Quality with the keywords Factors Affecting Audit Quality and Professional Ethics. The literature search process uses Google Schoolar and Publish or Perish. Result: The findings obtained from the articles obtained indicate that there is a relationship between ethical perspective and audit quality. Limitations: This study has limitations in terms of the scope of research that only focuses on individual ethics. The scope of ethics is very broad and is not only influenced by things that come from the individual, but can also be influenced by environmental factors and other things. Contribution: This study can provide benefits regarding how important individual ethical factors are to produce audit quality. Penerbit Goodwood 2022-05-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1043 10.35912/jakman.v3i2.1043 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 2 (2022): Maret; 177-194 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 2 (2022): Maret; 177-194 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 2 (2022): Maret; 177-194 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 2 (2022): Maret; 177-194 2716-0807 10.35912/jakman.v3i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1043/246 Copyright (c) 2022 Tazkiyah Mutiara Rahma, Tiara Setra Linuhung, Novika Rahmadisa, Lies Azizah, Alfianda Kurniawan, Chelvin Nata Wijaya, Raden Rizka Aulya https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1050 2023-07-17T04:14:56Z Jakman:ART

Analisis Kinerja Keuangan, Ukuran Perusahaan, Leverage, dan Volume Penjualan terhadap Corporate Social Responsibility Barlinti, Raudhah Almas Aris, Muhammad Abdul financial performance company size leverage sales volume corporate social responsibility Purpose: This observation aims to analyze financial performance, company size, leverage, and sales volume on Corporate Social Responsibility (CSR) in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Research methodology: This observation is a quantitative research which uses secondary data in the form of annual reports. This observation uses 207 samples of manufacturing companies during 2018-2020. This study uses multiple linear regression analysis techniques, classical assumption test, and partial hypothesis testing using SPSS v.26 application program. Results: The result of this observation is that financial performance and company size are factors that affect Corporate Social Responsibility (CSR), while leverage and sales volume are not factors that affect Corporate Social Responsibility (CSR). Limitations: The limitations of this study are only focused on the manufacturing sector, companies that disclose financial statements in rupiah, and period limitations. Contribution: These observations can be used to determine the factors that influence Corporate Social Responsibility (CSR) and are expected to provide information for investors. Penerbit Goodwood 2023-06-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1050 10.35912/jakman.v4i3.1050 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 3 (2023): Juni; 235-247 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 3 (2023): Juni; 235-247 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 3 (2023): Juni; 235-247 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 3 (2023): Juni; 235-247 2716-0807 10.35912/jakman.v4i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1050/582 Copyright (c) 2023 Raudhah Almas Barlinti, Muhammad Abdul Aris https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1051 2023-03-13T07:30:49Z Jakman:ART

Analisis Proposi Dewan Komisaris Independen, Ukuran Dewan Direksi, Komite Audit, Blockholder Ownership terhadap Kinerja Keuangan Septiana, Nanik Abdul Aris, Muhammad Proportion of the Board of Independent Commissioners Size of the Board of Directors Audit Committee Blockholder Ownership Return on Assets Purpose: aims to analyze the elements the financial performance of banking on the Indonesia Stock Exchange for the 2017-2020 period. Methodology: This type of research is quantitative research using secondary data in the form of annual reports. This study used a sample of 138 banks for four years. The analysis used is multiple linear regression, classical assumption test, t test and F test using SPSS 25 program. Results: The results of this study indicate that the proportion of independent commissioners, audit committees, and blockholder ownership does not affect the financial performance of banks, while the size of the board of directors affects the financial performance of banks. Limitations: The obstacle of this research is that it focuses on the financial sector, companies disclose financial statements in rupiah and time constraints. Contribution: This research is expected to be able to share an explanation for shareholders and companies to determine the variables that affect financial performance. Penerbit Goodwood 2023-03-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1051 10.35912/jakman.v4i2.1051 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 2 (2023): Maret; 101-114 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 2 (2023): Maret; 101-114 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 2 (2023): Maret; 101-114 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 2 (2023): Maret; 101-114 2716-0807 10.35912/jakman.v4i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1051/522 Copyright (c) 2023 Nanik Septiana, Muhammad Abdul Aris https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1107 2022-07-01T02:05:43Z Jakman:ART

Analisis Rating dan Harga Kamar Hotel Bintang Lima di Indonesia Fachrudin, Khaira Amalia Tarigan, Dina Liviana Iman, Muhammad Faidhil City Rating Room Rates City, Rating, Room Rates, Online Travel Agent Purpose: This study aims to determine and analyze the correlation between hotel ratings and room rates, as well as the differences in hotel ratings room rates among five-star hotels in cities that are popular and visited by many tourists, namely the city of Ubud, Mataram, Surabaya, Medan, Batu and Bantul. Research Methodology: This study uses descriptive research methods with correlational techniques. The test tools used are correlation test and One Way ANOVA test using SPSS software. The sample is 24 hotels. The data used is secondary data obtained directly from the Traveloka application. Results: The results showed that there was a positive and insignificant correlation between ratings and room rates; there is a significant difference among ratings in the cities of Ubud, Mataram, Surabaya, Medan, Batu, and Bantul ; and there is no significant difference among room Rates in Ubud, Mataram, Surabaya, Medan, Batu, and Bantul. Limitation: This study does not use the room rates of all room types, only uses the rates of Deluxe rooms because these types of rooms are owned by all hotels in the population. Contribution: Hotel managers need to improve comfort and service for hotel guests, hotel cleanliness, and food taste because these are factors that determine hotel ratings, and although not significant, these ratings are positively correlated with room rates that customers are willing to pay. Hotel managers with low ratings need to learn from hotels with higher ratings.  In Addition, managers need to take advantage of Electronic Word of Mouth (EWOM) such as reviews and ratings to achieve the success of an effective marketing strategy. Penerbit Goodwood 2022-07-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1107 10.35912/jakman.v3i3.1107 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 3 (2022): Juni; 237-252 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 3 (2022): Juni; 237-252 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 3 (2022): Juni; 237-252 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 3 (2022): Juni; 237-252 2716-0807 10.35912/jakman.v3i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1107/269 Copyright (c) 2022 Khaira Amalia Fachrudin, Dina Liviana Tarigan, Muhammad Faidhil Iman https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1112 2022-06-23T07:30:06Z Jakman:ART

Analisis Pengaruh Earning Per Share, Economic Value Added terhadap Return Saham Selama Pandemik Covid-19 Fitrianingsih, Dwi Kusmiyatun, Kusmiyatun Kartikasari, Tia Earning Per Share EPS Economic Value Added EVA Stock return Purpose: This study was to analyze and explain the effects of earnings per share (EPS) and economic value added (EVA), as well as the price-earnings ratio during the Covid-19 pandemic. Method: Descriptive statistical analysis with a quantitative approach.  The results of   this study show that earnings per share (EPS) and economic value added (EVA) values increased, which were very high during the pandemic but decreased in stock returns. Result: This study  also indicate that earnings per share (EPS) and economic value added (EVA), in part or at the same time, have no and no significant effect on stock of food and beverage companies. Limitation: This study is that it covers EPS, EVA, and equity returns for the two years prior to the pandemic and  during the Covid-19 pandemic. Contribution: Particularly helpful in providing information on earnings per share (EPS) and economic value added (EVA) which are important parts of a company's analysis that investors should consider when making an investment. Penerbit Goodwood 2022-06-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1112 10.35912/jakman.v3i3.1112 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 3 (2022): Juni; 225-236 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 3 (2022): Juni; 225-236 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 3 (2022): Juni; 225-236 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 3 (2022): Juni; 225-236 2716-0807 10.35912/jakman.v3i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1112/266 Copyright (c) 2022 Dwi Fitrianingsih, Kusmiyatun Kusmiyatun, Tia Kartikasari https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1115 2022-07-01T06:28:06Z Jakman:ART

Fintech in the time of COVID-19: Conceptual Overview Candy, Candy Robin, Robin Sativa, Estina Septiana, Sephia Can, Hansen Alice, Alice COVID-19 Financial technology Financial System Digital Payment Purpose: This study aims to analyze the relationship between financial technology (Fintech) and COVID-19. The importance of adopting 'digital' in all transaction could boost the Fintech growth during the pandemic. Fintech will help reduce the spread of COVID-19 by digital payment. Research methodology: This study uses a literature review study from 2020 to 2022—research data from international journals. Based on the research results, and opinions of previous researchers that expected to bring additional insights, references, and ideas. Results: COVID-19 influences the use of Fintech, which the positive impact resulting from this transformation in addition to providing convenience for users also brings economic development. Practical policies in Fintech encourage organizations to compete in offering financial services. Limitations: Researchers can conduct research on the development of Fintech in government infrastructure development and the communication networks between agencies in facilitating the community. Contribution: This study states that Fintech will help the economy to improvement and transformation so that it has a positive impact on all users. Thus, the presence of Fintech can positively influence developing countries such as Indonesia. Penerbit Goodwood 2022-07-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1115 10.35912/jakman.v3i3.1115 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 3 (2022): Juni; 253-262 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 3 (2022): Juni; 253-262 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 3 (2022): Juni; 253-262 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 3 (2022): Juni; 253-262 2716-0807 10.35912/jakman.v3i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1115/270 Copyright (c) 2022 Candy Candy, Robin Robin, Estina Sativa, Sephia Septiana, Hansen Can, Alice Alice https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1150 2022-09-12T06:53:36Z Jakman:ART

Penilaian Performa Keuangan PT. Kalbe Farma Tbk. dengan Metode Du Pont System Rianti Prastiti, Reni Sulistiyo, Hari Du Pont System Financial Performance Income Statement Balance Sheet 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. Penerbit Goodwood 2022-09-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1150 10.35912/jakman.v3i4.1150 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 4 (2022): September; 293-306 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 4 (2022): September; 293-306 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 4 (2022): September; 293-306 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 4 (2022): September; 293-306 2716-0807 10.35912/jakman.v3i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1150/303 Copyright (c) 2022 Reni Rianti Prastiti, Hari Sulistiyo https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1176 2023-03-13T07:30:49Z Jakman:ART

Pemilihan Karier sebagai Akuntan Publik bagi Mahasiswa Universitas Lampung dengan Pendekatan Theory of Planned Behavior Dewanti, Santi Dwina Dewi, Fajar Gustiawaty Gamayuni, Rindu Rika Komarudin, Komarudin Public Accountant Theory of Planned Behavior Purpose: This research aims to see how attitudes, subject norms, behavioral perception control and GPA on the interest in a career as a Public Accountant in the perception of accounting students at the University of Lampung Research methodology: This research is a quantitative research. The data were collected using questionnaire survey. In order to achieve the goal study, this study was conducted by examining 347 respondents. The analysis method in this study used the Bootstrapping Test which is analyzed using the smart PLS 2021 program. Results: The result showed that attitudes and perceived behavioral control did not have a positive effect on the career interest of accounting students as public accountants. Limitations: This research was only conducted at 4 variables, namely attitudes, subjective norms, behavioral perception control, and GPA. This can be ignored by several indicators or other variables that have a greater contribution or reason to interest in a career as a Public Accountant. Contributions: This study has contributions to the enrichment of the theoretical approach of planned behavior, especially the involvement of accounting student behavior perception control as public accountants. Penerbit Goodwood 2023-03-13 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1176 10.35912/jakman.v4i2.1176 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 2 (2023): Maret; 153-171 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 2 (2023): Maret; 153-171 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 2 (2023): Maret; 153-171 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 2 (2023): Maret; 153-171 2716-0807 10.35912/jakman.v4i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1176/528 Copyright (c) 2023 Santi Dwina Dewanti, Fajar Gustiawaty Dewi, Rindu Rika Gamayuni, Komarudin Komarudin https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1197 2022-09-12T06:53:36Z Jakman:ART

Pengaruh Good Corporate Governance terhadap Financial Distress yang di Kontrol oleh Ukuran Perusahaan pada Perusahaan Industri Sektor Manufaktur di Indonesia Manan, Mohammad Athian Hasnawati, Sri Financial distress Good corporate goevernance firm size manufacturing companies 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. Penerbit Goodwood 2022-09-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1197 10.35912/jakman.v3i4.1197 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 4 (2022): September; 279-292 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 4 (2022): September; 279-292 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 4 (2022): September; 279-292 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 4 (2022): September; 279-292 2716-0807 10.35912/jakman.v3i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1197/302 Copyright (c) 2022 Mohammad Athian Manan, Sri Hasnawati https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1290 2023-07-17T04:14:56Z Jakman:ART

Pengaruh Perceived Organizational Support, Contigency Reward Behaviour terhadap Work Engagement Aleyda, Fildzah Berliyanti, Dita Oki Perceived Organizational Support Contigency Reward Behavior Work Engagement Purpose: This study aimed to analyze and explore the presence of perceived organizational support and contingent reward behavior in work engagement case studies of employees in PT Pelabuhan Indonesia. Methodology: The sample used in this study was purposive by distributing questionnaires online to 70 employees at PT Pelabuhan, Indonesia. The data analysis method was a simple regression method using SPSS version 25. Results: The results showed that perceived organizational support and contingent reward behavior had a positive and significant effect on work engagement in a case study of employees in PT Pelabuhan Indonesia. Limitations: This study involved only 70 employees at PT Pelabuhan Indonesia as respondents. In this study, only contingency reward behavior and perceived organizational support were used as independent variables. Work engagement is the dependent variable. Contribution: The findings of this study are useful in providing and becoming a source of information about the influence of perceived organizational support and contingent reward behavior, and can be applied by PT Pelabuhan Indonesia so that they can pay more attention to employees by implementing contingent reward behavior and perceived organizational support so that workers will feel valued in working at PT. Pelabuhan Indonesia feels that the workforce is prioritized, gets motivated, and can be rewarded according to performance to achieve company goals. This will have an impact on increasing work engagement in PT Pelabuhan, Indonesia. Penerbit Goodwood 2023-06-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1290 10.35912/jakman.v4i3.1290 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 3 (2023): Juni; 185-194 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 3 (2023): Juni; 185-194 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 3 (2023): Juni; 185-194 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 3 (2023): Juni; 185-194 2716-0807 10.35912/jakman.v4i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1290/577 Copyright (c) 2023 Fildzah Aleyda, Dita Oki Berliyanti https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1293 2023-03-13T07:30:49Z Jakman:ART

Magic Formula: Sebuah Tinjauan dalam Prediksi Perusahaan-Perusahaan Unggulan di Indonesia Premananda, Ni Luh Putu Uttari Risadi, Md. Yudyantara Value Investing Magic Formula Earning Yield Return on Capital Investment Strategy Purpose: This study aimed at investigating the performance of a value investing strategy called the “Magic Formula”, introduced by Joel Greenblatt (2006), applied to the Indonesian Stock Exchange. Magic Formula is a simple stock selection strategy by ranking stocks based on calculating Return on Capital and Earnings Yield. Methodology: First, this study examined stocks listed on the Indonesia Stock Exchange represented by the Kompas 100 index measuring the price performance of 100 stocks that have good liquidity and large market capitalization. This step was followed by eliminating finance stocks because they have different debt postures which will affect the calculation in the next stage. The next step was to choose the top thirty stocks from the combined rank to become a portfolio. Portfolio rebalancing is conducted annually. Sharpe, Treynor, and Jensen’s Alpha analysis were used to measure returns adjusted for risk. Results: This study showed that using return on capital and earnings yields can produce higher average returns than the market index from April 2015 to April 2019. The Magic Formula portfolio yields an average return of 12.76% and the market produces average returns of 6.89% during the period under test. Limitations: The obtained data were derived from 5 years-data of the Indonesia Stock Market. in order to neglect the Efficient Market Hypothesis, the collection of wider data was required. besides, the result of this study is unusable to test the Efficient Market Hypothesis at weak or strong level. Contribution: This study contributes empirical evidence that the Magic Formula is a solid investment model especially considering its simplicity. Magic Formula can be used as an early stage in the process of selecting a company to invest in. Penerbit Goodwood 2023-03-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1293 10.35912/jakman.v4i2.1293 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 2 (2023): Maret; 87-99 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 2 (2023): Maret; 87-99 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 2 (2023): Maret; 87-99 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 2 (2023): Maret; 87-99 2716-0807 10.35912/jakman.v4i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1293/520 Copyright (c) 2023 Ni Luh Putu Uttari Premananda, Md. Yudyantara Risadi https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1295 2022-09-15T00:59:18Z Jakman:ART

Pengaruh Kecerdasan Emosional dan Kemampuan Adaptasi terhadap Employee Engagement Shafa, Dhiya Ahadia Sutrisna, Arga Barlian, Barin emotional intelligence adaptability 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. Penerbit Goodwood 2022-09-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1295 10.35912/jakman.v3i4.1295 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 4 (2022): September; 307-322 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 4 (2022): September; 307-322 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 4 (2022): September; 307-322 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 4 (2022): September; 307-322 2716-0807 10.35912/jakman.v3i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1295/304 Copyright (c) 2022 Dhiya Dhiya Ahadia Shafa, Arga Sutrisna, Barin Barlian https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1297 2022-08-04T00:46:44Z Jakman:ART

Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, dan Reputasi Auditor terhadap Audit Delay Christiane, Grace Sabrina Indrabudiman, Amir Handayani, Wuri Septi Leverage Profitability Company Size Complexity of Company Operations Auditor Reputation Audit Delay Purpose: This research aims to test and analyze empirically the influence of leverage, profitability, company size, complexity of company operations, and the reputation of auditors against audit delays. Methodology/approach: A manufacturing firm in the food and beverage subsector that is listed on the Indonesia Stock Exchange for the years 2016 to 2020 constitutes the study's population. 18 companies were chosen as samples using the purposive sampling technique. The data are examined using many linear regressions. Results/findings: The results showed that (1) the profitability and reputation of the auditor have a negative and significant effect on audit delay, (2) leverage, firm size, and the complexity of the company's operations have no effect on audit delay Limitations: The limitation of this study lies in the sample selection technique used, namely purposive sampling where the sample selection criteria have been determined previously. Thus, the sample of this study does not guarantee representation of the study population. Contribution: This study contributes empirical evidence that can be used by auditors to study the factors that can affect audit delay. Penerbit Goodwood 2022-08-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1297 10.35912/jakman.v3i3.1297 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 3 (2022): Juni; 263-278 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 3 (2022): Juni; 263-278 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 3 (2022): Juni; 263-278 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 3 (2022): Juni; 263-278 2716-0807 10.35912/jakman.v3i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1297/282 Copyright (c) 2022 Grace Sabrina Christiane, Amir Indrabudiman, Wuri Septi Handayani https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1312 2024-06-13T01:15:56Z Jakman:ART

Faktor Determinan Kinerja Keuangan pada Return Saham (Studi Kasus pada Perusahaan Perbankan di Indonesia) Pradnyawati, Sagung Oka financial ratios stock returns 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. Penerbit Goodwood 2024-04-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1312 10.35912/jakman.v5i2.1312 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 5 Nr. 2 (2024): Maret; 121-132 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 5 No. 2 (2024): Maret; 121-132 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 5 No 2 (2024): Maret; 121-132 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 5 No 2 (2024): Maret; 121-132 2716-0807 10.35912/jakman.v5i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1312/878 Copyright (c) 2024 Sagung Oka Pradnyawati https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1389 2023-07-17T04:14:56Z Jakman:ART

Intensi Whistleblowing Auditor: Peran Perlindungan Hukum sebagai Variabel Moderasi chandraini, anggi Gamayumi, Rindu Rika Listyaningsih, Erna Whistleblowing Intention Legal Protection Purpose: The purpose of this research is to examine the factors that influence the auditor's intention to report fraud. Research methodology: Researchers collected primary data through questionnaires using google form media which were filled in by 74 KAP auditors in Palembang and Bandar Lampung. The data was tested using the Partial Least Square (PLS) version 3.0 application. Results: The results of the study show that the influence of organizational commitment, professional commitment, moral intensity, personal cost, locus of control, and rewards all positively affect whistleblowing intention. However, there is no evidence that the seriousness of the fraud has any effect. The legal protection variable has not been proven capable of moderating or strengthening the relationship between organizational commitment, seriousness of fraud, and professional commitment to whistleblowing intentions. Legal protection has been proven to strengthen the relationship between moral intensity, personal cost, locus of control, and reward on whistleblowing intention. Limitations: Researcher Tunable to approach respondents directly and the number of samples was relatively small because the auditors at the public accounting firm under study were quite busy. Contribution: This research contributes to the Public Accounting Firm, the KAP must provide legal protection for auditors who dare to do whistleblowing in order to get a good image of the public accounting profession in the eyes of the wider community. Penerbit Goodwood 2023-06-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1389 10.35912/jakman.v4i3.1389 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 3 (2023): Juni; 221-234 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 3 (2023): Juni; 221-234 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 3 (2023): Juni; 221-234 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 3 (2023): Juni; 221-234 2716-0807 10.35912/jakman.v4i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1389/581 Copyright (c) 2023 anggi chandraini, Rindu Rika Gamayumi, Erna Listyaningsih https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1392 2022-12-19T02:14:09Z Jakman:ART

Tanggung Jawab Sosial Perusahaan dan Akses Pendanaan Tandiawan, Wendy corporate social responsibility capital constraint cost of equity stakeholder engagement disclosure Purpose: Purpose of this research is to find out the effect of Corporate Social Responsibility (CSR) on cost of equity and capital constraint, as well as the effect of the cost of equity itself to capital constraint. Moreover, this research attempts to see the relationship effect of the exogenous variable towards the endogenous variable, and to test the position of cost of equity variable as an intervener. Methodology/approach: Type of this research is descriptive and verification, where the focus is to find the effect and amount of the effect itself between the exogenous and endogenous variable. In case of the cost of equity as an intervening variable, multiple linear regression with Two Stage Least Squareis used. The sampling method for this research is a purposive sampling. To see the effect between the variables, t-test and F-test are used. Subjects of this research are the listed manufacturing companies in Indonesia Stock Exchange, and the objects are Corporate Social Responsibility as the exogenous variable that consist of stakeholder engagement and CSR Disclosure as proxy, and cost of equity as the endogenous variable, as well as the capital constraint. Results/findings: The research result proves that the first structural model to see the effect of CSR on cost of equity partially or simultaneously is not significant. As the opposite, the second model to test the effect of CSR on capital constraint has significant relationship partially and simultaneously. Nevertheless, cost of equity is not proven to be an intervening variable for CSR and capital constraint. Penerbit Goodwood 2022-10-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1392 10.35912/jakman.v3i4.1392 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 4 (2022): September; 323-341 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 4 (2022): September; 323-341 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 4 (2022): September; 323-341 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 4 (2022): September; 323-341 2716-0807 10.35912/jakman.v3i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1392/342 Copyright (c) 2022 Wendy Tandiawan https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1398 2022-12-19T02:14:09Z Jakman:ART

Analisis Kebijakan Hutang pada Subsektor Kontruksi dan Bangunan di Indonesia Nurkomala, Nurkomala Yuliansyah, Yuliansyah amelia , yunia Asset Growth Liquidity Profitability and Debt Policy Purpose: This article aims to find out how the independent variable affects the dependent variable. Asset growth, liquidity, and profitability are independent variables; debt policy is the dependent variable. Method: The types and sources of data in this study are quantitative research, with data sources through the Indonesian Stock Exchange web. The data used in this study is the ratio of asset growth, liquidity, and profitability, with the determination of the sample using the porposive sampling method and produces 51 samples of construction and building sub-sector companies. The reason for using the construction and building sub-sector is because the company is overshadowed by a higher debt burden since 2018 plus the Covid-19 pandemic. The analysis used in this study is multiple linear regression analysis using the software SPSS 26. Results: The result showed that indicate the asset growth and Profitability, liquidity, and variability all have a substantial negative impact for the policy of debt. Liquidity also has a significant positive impact on debt policy. Limitation: This research was only conducted at used only revolves around the building and construction that in 2018 until 2020, firms from the subsector should be registered on the Indonesia Stock Exchange Contributions: This exploration has contributed to the enrichment of aspects of the management accounting literature, especially in construction and building sub-sector companies. Penerbit Goodwood 2022-10-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1398 10.35912/jakman.v3i4.1398 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 4 (2022): September; 343-358 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 4 (2022): September; 343-358 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 4 (2022): September; 343-358 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 4 (2022): September; 343-358 2716-0807 10.35912/jakman.v3i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1398/350 Copyright (c) 2022 Nur Komala, Yuliansyah, yunia amelia https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1453 2022-12-19T02:14:09Z Jakman:ART

Business Perfomance Evaluation of a Recreation Company in Indonesia Using Balanced Scorecard Tandiawan, Wendy business performance evaluation balanced scorecard swot analysis recreation company Purpose: The purpose of this research is to conduct a business performance evaluation of Taman Impian Jaya Ancol (TIJA), a company with a unique type of business, which is recreation. TIJA, which used to be very crowded and became the pride of Jakarta, currently looks not crowded anymore. This research also aims to see TIJA’s current business condition, whether it is still good, and find out if there are things that can be improved. Methodology: This research is a case study research with qualitative and quantitative data. There are two (2) stages in this research, which are the objectives determination stage which is sought by conducting a SWOT Balanced Scorecard (BSC) analysis, and the analysis stage which is carried out with Balanced Scorecard. Results: The results show that TIJA's business is in the above average category, which means it is still good. Seeing this, there is still room for TIJA to improve in order to achieve a higher score. This research shows that innovation is the most important objective that must be further improved and developed. Penerbit Goodwood 2022-11-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1453 10.35912/jakman.v3i4.1453 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 3 Nr. 4 (2022): September; 359-373 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 3 No. 4 (2022): September; 359-373 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 3 No 4 (2022): September; 359-373 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 3 No 4 (2022): September; 359-373 2716-0807 10.35912/jakman.v3i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1453/368 Copyright (c) 2022 Wendy Tandiawan https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1466 2022-12-22T01:51:12Z Jakman:ART

Analisis Peningkatan Kinerja Karyawan melalui Motivasi Kerja Internal dan Motivasi Eksternal Karyawan Hairudin, Hairudin Oktaria, Eka Travilta Work Motivation External Work Motivation Internal Work Motivation Employee Performance Purpose: This study aims to analyze internal work motivation and external work motivation on employee performance at PT. Fontera Brand Indonesia Bandar Lampung Branch. Method: The research method used in this study is a quantitative method with a census approach. Data collection techniques based on data sources in this study uses a questionnaire method. The analysis technique used in this research is validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation analysis and coefficient of determination, F test, and t test. Result: Work motivation both internally and externally simultaneously has a significant effect on employee performance at PT. Fontera Brand Indonesia Bandar Lampung Branch; Partial internal work motivation has a significant effect on employee performance at PT. Fontera Brand Indonesia Bandar Lampung Branch; External work motivation partially has a significant effect on employee performance at PT. Fontera Brand Indonesia Bandar Lampung Branch. Limitation: This study only assesses the variables of internal and external motivation and the performance of employees working at PT. Fontera Brand Indonesia Bandar Lampung Branch, as well as clear literacy limitations on employee motivation. Contribution: This research provides suggestions for PT. Fontera Brand Indonesia Bandar Lampung Branch to provide performance motivation both internally and externally for employees who can provide output in terms of improving employee performance so that it is more leverage. Novelty: The novelty in this study lies in the conditions carried out by researchers during the transition from pandemic to endemic, so that they pay attention to differences in research results with previous studies that have been conducted. Penerbit Goodwood 2022-12-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1466 10.35912/jakman.v4i1.1466 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 1 (2022): Desember ; 1-14 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 1 (2022): Desember ; 1-14 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 1 (2022): Desember ; 1-14 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 1 (2022): Desember ; 1-14 2716-0807 10.35912/jakman.v4i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1466/431 Copyright (c) 2022 Hairudin Hairudin, Eka Travilta Oktaria https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1527 2022-12-22T01:51:12Z Jakman:ART

Impact of Cyber-Security on Fraud Prevention in Nigerian Commercial Banks Victory, Chika Odukwu Promise, Eke Mike, Chukwumati N Cyber Security Cloud Security Application Security Fraud Prevention Commercial Banks Purpose: The purpose of this research was to investigate the impact of cyber-security on fraud prevention in Nigerian commercial banks. Method: The researcher collected primary data through the interview (WhatsApp video call) conducted with the senior employees of the respective commercial banks who know the subject matter. Result: The outcomes of the research demonstrated that cloud security statistically increases fraud prevention in Nigeria; also, that application security statistically increases fraud prevention in Nigeria. Contributions: it was suggested that Nigerian financial industry should be able to effectively detect fraudulent transactions and prevent them from causing financial or reputational damage to the customers or other financial institutions (FI), also, there should be a special awareness program to educate the public on how to always use strong passwords for their devices to prevent hacking, loss of money, or other resources. Novelties: The variables adopted in this study as well as the sample size, results, and recommendations have not been used by eminent scholars in this manner. Limitations: the results of this study would be limited to commercial banks in Nigeria, and therefore may not apply to other sectors of the economy. Similar studies were suggested to be carried out, covering other sectors of the economy to validate these results. Penerbit Goodwood 2022-12-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1527 10.35912/jakman.v4i1.1527 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 1 (2022): Desember ; 15-27 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 1 (2022): Desember ; 15-27 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 1 (2022): Desember ; 15-27 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 1 (2022): Desember ; 15-27 2716-0807 10.35912/jakman.v4i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1527/432 Copyright (c) 2022 Odukwu Chika Victory, Eke Promise, Chukwumati N Mike https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1596 2023-03-13T07:30:49Z Jakman:ART

Transformasi Dewan Direksi Perusahaan BUMN melalui Pendekatan Perilaku Akuntansi Guna Antisipasi Resesi Global Hardianto, Ade Manggala Sari, Diah Permata Leviany, Tevi Transformation Global Recession Financial Performance New Aboard Performance Skill Characteristics The board of change directors who are too "easy to come and easy to go" can worsen the company's performance conditions and increase the risks faced by the company. Purpose: The purpose of this research is to provide recommendations on the transformation of the board of directors so as not to give the impression of being dislodged, and as a strategic step in dealing with the world recession. Methodology: Research was in state-owned company which published financial reports on the Jakarta Stock Exchange. We desain the quantitative correlation between independent and dependent variables with or not using variable control. The study also involved Nine financial ratios to reflect a broader range of corporate conditions. Results: The results are First, H1 is accepted that skill is correlated to Return on Asset and Fixed Asset Turnover. Secondly, H2 is accepted that tenure is not correlated to financial performance. Third, H3 the ratio of a board of independent directors is correlated to profit Margin, net profit margin and cash ratio. Originality of the research, this study provided an idea of a new board performance director to anticipate bankruptcy indications of firms characterized by ROA and Fixed Asset Turnover, profit margin, cash ratio and net profit margin. Limitation: This research was conducted from 2009-2016 at a state-owned company which published financial reports on the Jakarta Stock Exchange. Penerbit Goodwood 2023-03-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1596 10.35912/jakman.v4i2.1596 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 2 (2023): Maret; 129-140 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 2 (2023): Maret; 129-140 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 2 (2023): Maret; 129-140 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 2 (2023): Maret; 129-140 2716-0807 10.35912/jakman.v4i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1596/524 Copyright (c) 2023 Ade Manggala Hardianto, Diah Permata Sari, Tevi Leviany https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1677 2022-12-22T01:51:12Z Jakman:ART

Faktor-Faktor yang Mempengaruhi Kecurangan Laporan Keuangan dalam Perspektif Fraud Triangle Sidauruk, Tagor Darius Abimanyu, Farhan Zulhaj Fraudulent financial statements Fraud Triangle pressure opportunity rationalization Purpose: This research aims to examine, analyze, and obtain evidence the factors influencing in the fraudulent financial statements in fraud triangle perspective. Method: This research’s population are Manufacturing Companies Food and Beverage Sub Sector that Listed on Indonesia Stock Exchange period 2017-2019. The sampling method used in this research is purposive sampling method and obtained a total sample of 51 companies. This research uses logistic regression analysis to examine the effects of financial stability, financial targets, external pressures, personal financial needs, nature of industry, ineffective monitoring, organizational structure, auditor turnover, audit opinion and total accruals on the fraudulent financial statements. Results: The result of this research indicated that nature of industry influences on the fraudulent financial statements. Meanwhile, financial stability, financial targets, external pressures, personal financial needs, ineffective monitoring, organizational structure, auditor turnover, audit opinion and total accruals were not influence on the fraudulent financial statements. Penerbit Goodwood 2022-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1677 10.35912/jakman.v4i1.1677 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 1 (2022): Desember ; 29-42 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 1 (2022): Desember ; 29-42 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 1 (2022): Desember ; 29-42 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 1 (2022): Desember ; 29-42 2716-0807 10.35912/jakman.v4i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1677/433 Copyright (c) 2022 Tagor Darius Sidauruk, Farhan Zulhaj Abimanyu https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1682 2023-03-08T03:47:44Z Jakman:ART

Faktor - Faktor yang Mempengaruhi Pengungkapan Aset Biologis Sesudah Penerapan PSAK 69 Selvia Maya Suci Fajar Gustiawaty Dewi Sari Indah Oktanti Sembiring intensity of biological assets company size the KAP Big Four public ownership profitability biological assets' disclosure Purpose: This study aims to examine the effect of asset intensity, company size, KAP Big Four, public ownership, and profitability on disclosure of biological assets. Non-Cylical Consumer companies are the object of this study, and there are 48 data samples. Research Methodology: The testing technique used is purposive sampling, namely selecting samples with a particular model. In addition, the measuring tool used is SPSS 24. Result: Previous researchers showed, that the disclosure of biological assets is influenced by its intensity. In addition, company size has no effect on the disclosure of biological assets. Meanwhile, KAP Big Four has a significant and negative influence on the disclosure of biological assets. Furthermore, disclosure of biological assets is not affected by public ownership. implies that disclosure of organic resources will not be affected by open ownership. Profitability also has no effect on the disclosure of biological assets, so that profitability will not affect the disclosure of biological assets. Limitation: This study only uses the independent variables of biological asset intensity, company size, KAP Big4, public ownership, and profitability, and only uses the non-cyclical consumer sector listed on the IDX. Contribution: Companies, especially those that have gone public and are listed on the IDX, can benefit from this research. In addition, investors interested in investing can benefit from not only viewing the company's financial statements but also the disclosure of its biological assets for future research purposes. In this study, the variables, sample size, and population, and time of year were updated. Penerbit Goodwood 2023-01-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1682 10.35912/jakman.v4i1.1682 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 1 (2022): Desember ; 73-85 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 1 (2022): Desember ; 73-85 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 1 (2022): Desember ; 73-85 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 1 (2022): Desember ; 73-85 2716-0807 10.35912/jakman.v4i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1682/467 Copyright (c) 2022 Selvia Maya Suci, Fajar Gustiawaty Dewi, Sari Indah Oktanti Sembiring https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1707 2022-12-22T01:51:12Z Jakman:ART

Dampak Covid 19 Terhadap Perubahan Harga Saham Perbankan di Indonesia Sebelum dan Saat Pandemi Lorenza, Recha Silvilia Octavia, Ria Shafitranata, Shafitranata Madyoningrum, Asri Winanti ROA ROE DER Rupiah Exchange Rate Interest Rate Stock Price Purpose: Aims of this research to examine the differences among internal and external factors that affect stock prices before and during the Covid-19 pandemic. Methodology: Research methods uses a quantitative approach method, obtained as many as 18 banks registered at IDX for 2016-2021. Data were processed using the Wilxocon sign test and the paired sample t test using SPSS software. Results: The results show a significant difference, during a pandemic ROA decreased by 1.3%, ROE decreased by 1.91%. Hypothesis testing using paired sample t test on the DER, exchange rate, and interest rates variables show significant differences before and during the Covid-19 pandemic. During the pandemic, DER increased by 0.03%, the exchange rate decreased by 0.02%, and interest rates decreased by 0.13%. Limitations: This research found that there was an influence on banking stock prices before and during the pandemic, as well as significant differences in stock prices. This research is also limited by using a sample of 19 companies in the banking sector that are listed on the IDX. Contribution: This research is expected to be input for banks in managing stocks properly and considering the Covid-19 pandemic. Research contribution to the field of science through the management of stock prices before and during the pandemic. Penerbit Goodwood 2022-12-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1707 10.35912/jakman.v4i1.1707 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 1 (2022): Desember ; 43-56 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 1 (2022): Desember ; 43-56 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 1 (2022): Desember ; 43-56 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 1 (2022): Desember ; 43-56 2716-0807 10.35912/jakman.v4i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1707/436 Copyright (c) 2022 Recha Silvilia Lorenza, Ria Octavia, Shafitranata Shafitranata, Asri Winanti Madyoningrum https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1718 2023-03-13T07:30:49Z Jakman:ART

Pengaruh Corporate Social Responsibility terhadap Agresivitas Pajak Vitaloka, Olga Andriyanto, R. Weddie Amelia, Yunia Indra, A. Zubaidi Aggressiveness Tax CSR Purpose: This research aims to examine the effect of corporate social responsibility (CSR) on tax aggressiveness. Methodology: The type and source of data in this study is quantitative research, with data sources through the web of BUMN companies. The data used in this study are aggressiveness tax and CSR. sample determination using porposive sampling method and produce 35 samples of BUMN companies. The reason for using a BUMN company is because it is the biggest contributor in taxation. The analysis used in this study is multiple linear regression analysis using SPSS 26 software. Results: The results of the study show that CSR with a net fiscal income of more than 5% has an influence on tax aggressiveness. Meanwhile, CSR with a net fiscal income of less than 5% has no effect on tax aggressiveness Limitations: This research was only conducted by BUMN companies from 2015 to 2019. Contribution: This exploration has contributed to the enrichment of aspects of the financial accounting literature, particularly on the taxation of BUMN companies. Penerbit Goodwood 2023-03-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1718 10.35912/jakman.v4i2.1718 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 2 (2023): Maret; 115-128 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 2 (2023): Maret; 115-128 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 2 (2023): Maret; 115-128 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 2 (2023): Maret; 115-128 2716-0807 10.35912/jakman.v4i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1718/523 Copyright (c) 2023 Olga Vitaloka, R. Weddie Andriyanto, Yunia Amelia, A. Zubaidi Indra https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1768 2023-03-13T07:30:49Z Jakman:ART

Nilai Perusahaan, Kinerja Lingkungan dan Konservatisme Akuntansi Kodriyah, Kodriyah Kurnia, Denny Nailatus Sa’adah, Indah Kholiyah , Yayah Firm Value Environmental Performance Accounting Conservatism Purpose: This study aims to examine and prove the influence between environmental performance and accounting conservatism on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Methodology: Manufacturing Companies listed on the Indonesia Stock Exchange became the population in this study. Purposive sampling was used to determine samples and obtained as many as 50 companies that met the criteria. Multiple linear regression analysis tests the model and proves the proposed hypothesis. Data is processed with the help of Statistic tools. Results: The test result is that environmental performance can affect the value of the company and accounting conservatism cannot be proven to affect the value of the company Limitations: The limitations in this study prove that accounting conservatism variables measured by earnings / Accrual measure have no influence on company value, subsequent research can use other measurements for accounting conservatism so that it can prove its effect Contribution: The results of this study can contribute to investors' decision-making to consider aspects of the company's responsibility to the surrounding environment for its operating activities. Penerbit Goodwood 2023-03-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1768 10.35912/jakman.v4i2.1768 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 2 (2023): Maret; 141-152 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 2 (2023): Maret; 141-152 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 2 (2023): Maret; 141-152 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 2 (2023): Maret; 141-152 2716-0807 10.35912/jakman.v4i2 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1768/527 Copyright (c) 2023 Kodriyah Kodriyah, Denny Kurnia, Indah Nailatus Sa’adah, Yayah Kholiyah https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1769 2023-03-08T03:47:44Z Jakman:ART

Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Intervening Manurung, Agustina Dian Putri Managerial Ownership Managerial Institutional Financial performance Firm value Sobel test Purpose: This research was conducted to find out and explain several factors that are thought to influence firm value, such as how good corporate governance is and how the company's financial performance is. Research Methodology: The research sample was taken based on several criteria while the data collection was based on a documentation study which was processed using SPSS and the Sobel Test. Results: This study shows that financial performance cannot mediate the effect of managerial ownership on the value of a company. However, financial performance can mediate the effect of institutional ownership on the value of a company. Limitations: The number of variables selected in this study is limited, as well as the number of samples studied. Contribution: It is hoped that this research can be used as reference material for those who wish to do further research on this topic and is expected to be useful for company managers in an effort to maximize company value as their main objective. Penerbit Goodwood 2022-12-29 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1769 10.35912/jakman.v4i1.1769 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 1 (2022): Desember ; 57-71 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 1 (2022): Desember ; 57-71 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 1 (2022): Desember ; 57-71 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 1 (2022): Desember ; 57-71 2716-0807 10.35912/jakman.v4i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1769/445 Copyright (c) 2022 Agustina Dian Putri Manurung https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1814 2023-07-17T04:14:56Z Jakman:ART

Pengaruh Audit Tenure, Reputasi Kantor Akuntan Publik (KAP), dan Latar Belakang Pendidikan terhadap Kualitas Audit Wilayah Batam Saputra, Agung Joni audit tenure reputation of public accounting firm educational background audit quality Purpose: This research was conducted to find out about quality of auditor located in Batam Island witch variables including Audit Tenure, Reputation of public accounting firm, amd educational background. Research Methodology: This study is qualitative research or by using a questionnaire where the target populations is auditors who working in public accounting firm in Batam Island. Result: The results of this study simultaneously show that auditor tenure, reputation of public accounting firm, and educational background have an effect on audit quality. While partially only audit tenure has an effect on audit quality, instead of reputation of public accounting firm and educational background have no effect on audit quality. Limitation: The numbers of variables selected in this study is limited, as well as the number of samples studied. Contribution: It is hoped that this research can be used as reference material for those who wish to do further research on this topic and is expected to be useful for company managers in an effort to maximize company value as their main objective. Penerbit Goodwood 2023-06-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1814 10.35912/jakman.v4i3.1814 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 3 (2023): Juni; 209-219 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 3 (2023): Juni; 209-219 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 3 (2023): Juni; 209-219 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 3 (2023): Juni; 209-219 2716-0807 10.35912/jakman.v4i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1814/580 Copyright (c) 2023 Agung Joni Saputra https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1888 2023-07-17T04:14:56Z Jakman:ART

Pengaruh Green Product dan Persepsi Harga terhadap Minat Beli Produk Tupperware Nurtjahjadi, Edi Budianti, Feby Green Product Perceived Price Purchase Intention Purpose: To examine the impact of green product and perceived price toward purchase intention is the aim of this study. Research methodology: This study uses a quantitative approach with survey methods and questionnaire. Multiple regression analysis were used as data analysis techniques with tools SPSS version 20. Results: Of the two proposed research hypotheses, one of them has been supported by empirical data. The research findings show that perceived price effects customers' purchase intention while green products doesn't. Limitations: Ninety people has been declared as the objects observed in this research and the research locus is only in Bandung. Contribution: The use of other concepts to directly influence purchase intention can be proposed by further researchers. The results of this study also benefit Tupperware company regarding its strategy-assembling process so it is more relevant and in line with the raise in attribute qualities. Novelty: Testing the effect of green products on buying interest with objects of people who have never used Tupperware, the majority of which are students and research locus in Bandung. Penerbit Goodwood 2023-06-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1888 10.35912/jakman.v4i3.1888 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 3 (2023): Juni; 195-207 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 3 (2023): Juni; 195-207 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 3 (2023): Juni; 195-207 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 3 (2023): Juni; 195-207 2716-0807 10.35912/jakman.v4i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1888/578 Copyright (c) 2023 Edi Nurtjahjadi, Feby Budianti https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/1935 2023-07-17T04:14:56Z Jakman:ART

Pengaruh Kualitas Produk dan Harga terhadap Minat Beli Ulang Konsumen Hand and Body Lotion Marina di Kota Bandung Septi, Salsabila Putri Nurtjahjadi, Edi Product Quality Price Repurchase Intention Purpose: This study aims to analyze the effect of product quality and price on consumer repurchase intention of Marina hand and body lotion in Bandung City. Research methodology: This study used a quantitative approach with an online questionnaire survey method. Data analysis included multiple regression using SPSS version 25. Results: The results showed that product quality and price partially had a positive and significant effect on repurchase intention. Limitations: This study used 100 respondents who had used Marina's hand and body lotion products with a limited research focus only in the city of Bandung. Contribution: The findings of this study can contribute to further research and can be used as a basis for consideration in Marina company decision making to keep consumers buying back products by increasing product quality and price. Novelty: Testing the effect of product quality and price on repurchase intention in research subjects who had used Marina's hand and body lotion products, with the majority of student respondents living in Bandung as the locus of research. Penerbit Goodwood 2023-06-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/1935 10.35912/jakman.v4i3.1935 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 3 (2023): Juni; 173-183 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 3 (2023): Juni; 173-183 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 3 (2023): Juni; 173-183 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 3 (2023): Juni; 173-183 2716-0807 10.35912/jakman.v4i3 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/1935/575 Copyright (c) 2023 Salsabila Putri Septi, Edi Nurtjahjadi https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/2262 2024-04-26T06:23:13Z Jakman:ART

Analisis Fundamental untuk Menilai Saham dengan Metode Valuasi Relatif terhadap Keputusan Investasi Gunawan, Candra Hapsari, Nesti Fundamental Analysis Stock Valuation Investment Decision Purpose: The purpose of this study is to determine the condition of a food and beverage company's stock price in an undervalued (cheap) or overvalued (expensive) position so that it can make investment decisions. Research methodology: This research methodology uses a quantitative descriptive method. The sampling technique used was purposive sampling based on criteria. Then obtained eight research samples including CEKA, ICBP, INDF, MYOR, ROTI, SKLT, ULTJ, and DLTA. For data collection techniques in this study using the documentation method and data analysis was performed manually using Microsoft Excel. Results: The results of stock valuation using the PER, PBV and PSR methods on average show that the company is in overvalued condition, including ICBP, MYOR, ROTI, ULTJ, SKLT and DLTA shares, so a good investment decision is to sell. Meanwhile, shares of CEKA and INDF companies have an average calculated value of undervalued (cheap) so the right investment decision is to buy these shares. Limitations: This study only uses six financial ratio scales to see company performance and share valuation using only relative valuation methods such as PER, PBV and PSR. Contribution: This research can be a good reference source for investors in making investment decisions, especially those who want to invest their funds in stocks. In addition, the company is expected to be able to provide evaluation information on the company's financial performance. So it can bring potential investors to invest and gain loyalty to the company. Penerbit Goodwood 2023-12-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/2262 10.35912/jakman.v5i1.2262 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 5 Nr. 1 (2023): Desember; 53-67 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 5 No. 1 (2023): Desember; 53-67 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 5 No 1 (2023): Desember; 53-67 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 5 No 1 (2023): Desember; 53-67 2716-0807 10.35912/jakman.v5i1 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/2262/794 Copyright (c) 2023 Candra Gunawan, Nesti Hapsari https://creativecommons.org/licenses/by-sa/4.0

oai:ojs2.penerbitgoodwood.com:article/2300 2024-02-22T01:55:54Z Jakman:ART

oai:penerbitgoodwood.com:article/2305 2024-04-29T03:29:15Z Jakman:ART

Pengaruh Mekanisme Tata Kelola Perusahaan terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Non Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Utama, Bryan Pramudya Sastrodiharjo, Istianingsih Mukti, Aloysius Harry Audit Committee Independent Board of Commissioners Company Size Board Size financial performance Purpose: This study examines the effects of corporate governance mechanisms on financial performance. The population in this study is all consumer non-cyclical companies listed on the Indonesia Stock Exchange in 2019-2021). Methodology/approach: The variables used in this study were the company's financial performance as the dependent variable, the Influence of Corporate Governance Mechanisms as independent variables, and the Audit Committee and independent Board of Commissioners as control variables. The sampling technique used was the purposive sampling method and 126 data samples were obtained. The analytical method used is Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test Results: The results show that the influence of the Corporate Governance Mechanism with the Proxy of the Audit Committee has no effect on financial performance. The Independent Board of Commissioners has a positive effect on financial performance. In addition to the control variable, Firm Size does not affect financial performance, and Board Size does not affect financial performance. Penerbit Goodwood 2023-09-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/2305 10.35912/jakman.v4i4.2305 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 4 (2023): September; 249-261 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 4 (2023): September; 249-261 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 4 (2023): September; 249-261 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 4 (2023): September; 249-261 2716-0807 10.35912/jakman.v4i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/2305/683 Copyright (c) 2023 Bryan Pramudya Utama, Istianingsih Sastrodiharjo, Aloysius Harry Mukti https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/2315 2024-04-29T03:29:15Z Jakman:ART

Tinjauan terhadap Akuntabilitas Pengelolaan Dana Desa: Pengaruh Kompetensi, Kepemimpinan, Partisipasi Masyarakat, dan Pengawasan Ratmono, Andrean Juli Rusmana, Oman Hasanah, Uswatun Accountability Village Fund Apparatus Competence Leadership Community Participation Supervision Purpose: This study aims to elaborate and examines the influence of apparatus competence, leadership, community participation, and supervision on the accountability of perceived village fund management.                                                                             Research methodology: This research is a case study using a quantitative approach. The research was conducted in 11 villages in Jatilawang District. The study population was members of the Village Government Institutions consisting of village officials and the Badan Permusyawaratan Desa (BPD) with a population of 215. The research sample was determined using a purposive sampling technique, with a total sample size of 110. Multiple linear regression was used for the data analysis. Results: The results of the study show that (1) Aparattus Competence has a positive and significant effect on perceived village fund management accountability, (2) leadership has a positive and significant effect on perceived village fund management accountability, (3) community participation has a positive and significant effect on perceived village fund management accountability, and (4) supervision has a on perceived village fund management accountability. Penerbit Goodwood 2023-09-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/2315 10.35912/jakman.v4i4.2315 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 4 (2023): September; 273-286 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 4 (2023): September; 273-286 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 4 (2023): September; 273-286 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 4 (2023): September; 273-286 2716-0807 10.35912/jakman.v4i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/2315/685 Copyright (c) 2023 Andrean Juli Ratmono, Oman Rusmana, Uswatun Hasanah https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/2340 2024-04-29T03:29:15Z Jakman:ART

Pengaruh Sistem Pembayaran Digital terhadap Efektivitas dan Efisiensi Penjualan di PT Sumber Alfariya Trijaya Tbk Oktaria, Eka Travilta Hermansyah, Hermansyah Digital Payment Effectiveness Efficiency Of Sales Purpose: This study aims to analyze the effect of the digital payment system on the effectiveness and efficiency of sales at PT Sumber Alfariya Trijaya Tbk Lampung branch. Method: The research method used in this study is a quantitative method with an observation approach. Data collection techniques based on primary data sources, in this study using the questionnaire method. The analysis technique used in this research is validity test, reliability test, classical assumption test, simple linear regression analysis, coefficient of determination, and t test. Result: Digital payment systems have a significant effect on the effectiveness and efficiency of sales and have a 60% influence on the effectiveness and efficiency of a company's sales PT Sumber Alfariya Trijaya Tbk Lampung Branch. Limitation: In the research that has been done there are research limitations which in this case affect the results of this study, namely the answers from respondents when filling out the questionnaire that are not in accordance with the problems faced, this is due to differences in income and understanding of each respondent Contribution: Based on the research that has been done that the digital payment system has an influence on the effectiveness and efficiency of sales, so it is recommended for companies to continue to develop this digital payment system so that the system runs accurately, faster and more efficiently. Novelty: The novelty of this research is the use of payment systems that are starting to change a lot, not only with new designs, but what is being studied is a phenomenon that has already occurred, namely the transfer from paper money to digital money. Penerbit Goodwood 2023-10-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/2340 10.35912/jakman.v4i4.2340 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 4 (2023): September; 313-325 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 4 (2023): September; 313-325 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 4 (2023): September; 313-325 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 4 (2023): September; 313-325 2716-0807 10.35912/jakman.v4i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/2340/718 Copyright (c) 2023 Eka Travilta Oktaria, Hermansyah Hermansyah https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/2348 2024-04-29T03:29:15Z Jakman:ART

Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Putri, Resti Amelia Maryani, Maryani Damayanti, Damayanti VACA VAHU STVA Financial Performance Purpose: The purpose of this study is to investigate the impact of value-added capital, value-added human capital, and structural capital value-added on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange. This study's variables include independent variables such as Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), as well as the dependent variable Financial Performance. Method: This quantitative study employed statistical tests on secondary data. Purposive sampling was used to select the samples. This study used 16 companies as samples over a four-year research span to collect 64 sample data units. Multiple linear regression analysis was employed in this study as an analytical method. Result: The findings revealed that there was a significant effect on financial performance from Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) all at the same time, with only Value Added Capital Employed (VACA) and Structural Capital Value Added (STVA) having a significant influence. Contribution: This study suggests that companies can improve their financial performance by using their intellectual resources. Companies are expected to be able to manage their intellectual capital resources better, and efficient intellectual capital management can provide value added to support companies in improving their financial performance. Penerbit Goodwood 2023-09-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/2348 10.35912/jakman.v4i4.2348 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 4 (2023): September; 287-299 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 4 (2023): September; 287-299 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 4 (2023): September; 287-299 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 4 (2023): September; 287-299 2716-0807 10.35912/jakman.v4i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/2348/695 Copyright (c) 2023 Resti Amelia Putri, Maryani Maryani, Damayanti Damayanti https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/2352 2024-04-29T03:29:15Z Jakman:ART

Pengaruh Terpaan Ads Instagram dan Harga terhadap Keputusan Pembelian Produk Nitro Ventura Prasetiyo, Budi Azura, Amberia Narfi Instagram Ads Prices Purchase Decisions Purpose: The aim of this study is to determine whether the price effect on purchasing decisions exists, to determine your options regarding purchasing products at Nitro Ventura, and to determine the influence of advertising on Instagram on the decision to buy nitro-ventura goods. Research Methodology: The place where the research was conducted was the Nitro Ventura Coffee Shop, Bandung. The data used is primary data which the author took from data from Moka Pos Nitro Ventura and its Instagram followers. The sampling technique used a non-probability sampling technique with a judgment sampling method. The sample size was calculated using the Slovin formula to obtain the required sample of 88 respondents. The analysis technique used in this research is multiple linear regression analysis, with hypothesis testing using the t test and f test, as well as the coefficient of determination Results: Normal, Heteroscedasticity test: No multicollinearity occurred Partial Influence: Instagram Ads have greater influence (44.88%) Rsquare: 66.5% Limitations: Short Term Effects, External Factors Contribution: This research can be especially useful for the Nitro Ventura Coffee Shop and students conducting research on this topic. Penerbit Goodwood 2023-11-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/2352 10.35912/jakman.v4i4.2352 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 4 (2023): September; 327-336 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 4 (2023): September; 327-336 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 4 (2023): September; 327-336 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 4 (2023): September; 327-336 2716-0807 10.35912/jakman.v4i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/2352/735 Copyright (c) 2023 Budi Prasetiyo, Amberia Narfi Azura https://creativecommons.org/licenses/by-sa/4.0

oai:penerbitgoodwood.com:article/2375 2024-04-29T03:29:15Z Jakman:ART

Studi Etnometodologi Islam untuk Mengupas Praktik Akuntansi Hutang Thalib, Mohamad Anwar accounting debt honorary teachers Islamic ethnomethodology Purpose: This study explores debt accounting practices conditional on non-material values. Method: This study uses an Islamic paradigm, qualitative method, and Islamic ethnomethodological approach. There were five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. Result: The study results show that there is a practice of debt accounting in the form of sources of debt funds obtained from friends and relatives. Debt funds are intended only to finance urgent needs. Debt repayment is performed through salary deductions and repayments assisted by the husband. The debt was recorded. This debt accounting practice requires non-material value in the form of responsibility. This value is reflected in the informants' actions, who only make loans when there is an urgent need, and the informants record the debts made and the date of payment of the debt. Limitation: A limitation of this research is that no documentation was found on the method of recording debt accounting by honorary teachers. Contribution: This study contributes to the literature by presenting the concept of debt accounting by honorary teachers, based on non-material values in the form of responsibility. Novelty: The novelty of this research lies in the results of this study, presenting the concept of debt accounting not limited to techniques and calculations, but conditions with non-material values. Penerbit Goodwood 2023-09-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://penerbitgoodwood.com/index.php/Jakman/article/view/2375 10.35912/jakman.v4i4.2375 Jurnal Akuntansi, Keuangan, and Manajemen; Bd. 4 Nr. 4 (2023): September; 301-312 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol. 4 No. 4 (2023): September; 301-312 Jurnal Akuntansi, Keuangan et Manajemen; Vol. 4 No 4 (2023): September; 301-312 Jurnal Akuntansi, Keuangan, dan Manajemen; Vol 4 No 4 (2023): September; 301-312 2716-0807 10.35912/jakman.v4i4 eng https://penerbitgoodwood.com/index.php/Jakman/article/view/2375/699 Copyright (c) 2023 Mohamad Anwar Thalib https://creativecommons.org/licenses/by-sa/4.0 3ff90c59e373c29a828193d282777359