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
2023-09-05
Articles
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
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.
Pengaruh Struktur Kepemilikan terhadap Nilai Perusahaan dengan Kinerja Keuangan dan Kebijakan Hutang sebagai Variabel Intervening
Purpose: This study examines how ownership structure affects financial performance, with debt policy as an influencing factor.
Methodology/Approach: This study adopted a quantitative research method. The OSIRIS database and indices, which are the outcomes of earlier investigations, served as secondary data sources for this study.
Results/findings: The results of the analysis show that in Indonesia, (1) the ownership structure shown by insider ownership has no relationship with debt policy; (2) the ownership structure shown by insider ownership is related to financial performance; (3) debt policy does not affect firm value as a proxy for stock prices; (4) there is a positive effect of financial performance on firm value; and (5) there is no effect of ownership structure on firm value through debt policy and financial performance as intervening variables.
Limitations: Ownership structure and ownership have no relationship with debt policy.
Contribution: Indri Ayu Lestari (2022) The results of this study indicate that Foreign Institutional Ownership, Domestic Institutional Ownership, and Dividend Policy have a positive and significant effect on Firm Value. Foreign Institutional Ownership has a negative and significant effect on Dividend Policy. Domestic Institutional Ownership has no effect on Dividend Policy. Dividend Policy as an intervening variable is unable to mediate Foreign Institutional Ownership of Firm Value. Dividend Policy as an intervening variable is unable to mediate Domestic Institutional Ownership of Firm Value.
Tinjauan terhadap Akuntabilitas Pengelolaan Dana Desa: Pengaruh Kompetensi, Kepemimpinan, Partisipasi Masyarakat, dan Pengawasan
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.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia
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.
Studi Etnometodologi Islam untuk Mengupas Praktik Akuntansi Hutang
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.
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