Jurnal Akuntansi, Keuangan, dan Manajemen

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

Current Issue

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

Published
2022-12-19

Articles

Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Intervening

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.

Faktor - Faktor yang Mempengaruhi Pengungkapan Aset Biologis Sesudah Penerapan PSAK 69

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.

Analisis Peningkatan Kinerja Karyawan melalui Motivasi Kerja Internal dan Motivasi Eksternal Karyawan

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.

Impact of Cyber-Security on Fraud Prevention in Nigerian 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.

Faktor-Faktor yang Mempengaruhi Kecurangan Laporan Keuangan dalam Perspektif Fraud Triangle

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.

Dampak Covid 19 Terhadap Perubahan Harga Saham Perbankan di Indonesia Sebelum dan Saat Pandemi

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.

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