Jakman

Jakman Issue

Vol. 7 No. 4 (2026): September

Current Issue

Vol. 7 No. 4 (2026)

Articles

Capability Conversion Gap in Accounting Systems and Digital Finance: Evidence from Semi-Urban MSMEs
Esti Saraswati, Abdisamad Abdirahman Omar, Giovanny Bangun Kristianto
Pages: 395-409 https://doi.org/10.35912/jakman.v7.n4.p395-409.2026
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Financial Reporting Quality: The Mediating Role of Accounting Information Systems in Indonesia's Religious Affairs Ministry
Puspa Riza, Sri Rahayu, Enggar Diah Puspa Arum, Yudi Yudi
Pages: 411-430 https://doi.org/10.35912/jakman.v7.n4.p411-430.2026
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Credit, Liquidity, and Pandemic Shock Effects on Indonesian Banking Profitability from 2010-2025
Rousilita Suhendah, Indah Purnama Sari Mardjuni, Mochamad Ramza Rapier Gussa, Lindrawati Lindrawati, Mohammad Sofyan
Pages: 1-20 https://doi.org/10.35912/jakman.v7.n4.p1-20.2026
41 views
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Stakeholder Driven Adoption of E-Catalog Mobile in Indonesian Local Government
Mira Erviana, Imam Salehudin
Pages: 21-34 https://doi.org/10.35912/jakman.v7.n4.p21-34.2026
21 views
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Decoding Ethereum's Brand Personality via YouTube Content Analysis
Janfry Sihite, Arissetyanto Nugroho, Zulkifli Zulkifli, Yuli Harwani, Darmansyah Darmansyah
Pages: 35-46 https://doi.org/10.35912/jakman.v7.n4.p35-46.2026
12 views
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Budget Transparency and Internal Control Systems in Enhancing Financial Reporting Quality
Okto Irianto, Rudy Usman, Tini Adiatma
Pages: 47-60 https://doi.org/10.35912/jakman.v7.n4.p47-60.2026
11 views
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Comparing Profitability, Solvency, and Capital Adequacy Effects on Price Earnings Ratio in Indonesian Banks
Agus Maolana Hidayat, Zia Tsabitah Khoirunnisa
Pages: 61-74 https://doi.org/10.35912/jakman.v7.n4.p61-74.2026
13 views
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Agency Cost in the Profitability-Financial Sustainability Nexus: Evidence from ASEAN Emerging Markets
Nicken Destriana, Friska Firnanti, Inneke Respatiningsih
Pages: 357-376 https://doi.org/10.35912/jakman.v7.n4.p357-376.2026
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Financial Characteristics and Accounting Conservatism in Explaining Corporate Tax Avoidance: The Moderating Role of Institutional Ownership
Sugiarto Prajitno, Maidani Maidani
Pages: 377-394 https://doi.org/10.35912/jakman.v7.n4.p377-394.2026
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Strengthening Banking Stability: Green Banking, ESG Performance, Intellectual Capital and CGC as a Moderating Variable
Lasty Agustuty, Nurfatwa Andriani Yasin, Afriyani Afriyani, Andi Rifqah Purnama Alam
Pages: 91-106 https://doi.org/10.35912/jakman.v7.n4.p91-106.2026
36 views
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Does the CEO’s Ego Matter Narcissism’s Moderating Effect on Profitability, Distress, Ownership, and Tax Avoidance
Annisa Kanti, Nila Pusvikasari, Debora Debora, Fanny Anggraeni, Vinola Herawati
Pages: 173-191 https://doi.org/10.35912/jakman.v7.n4.p173-191.2026
18 views
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Drivers of Financial Management Behaviour among Gen-Z in Pasuruan Regency
Ufi Rumefi, Rizky Eriandani
Pages: 75-89 https://doi.org/10.35912/jakman.v7.n4.p75-89.2026
16 views
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The Moderating Role of Profitability in the Relationship Between Intellectual Capital and Firm Value
Fanny Anggraeni, Annisa Kanti, Nico Alexander, Amin Wijoyo
Pages: 277-293 https://doi.org/10.35912/jakman.v7.n4.p277-293.2026
11 views
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Financial and Non-Financial Determinants of Stock Price and Insolvency Risk in Indonesia
Tita Deitiana, Andriati Fitriningrum, Dave Octavius
Pages: 315-333 https://doi.org/10.35912/jakman.v7.n4.p315-333.2026
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Burnout Among Secretariat Employees: Job Demands, Work-Life Balance and Emotional Pathways
Arman Syarif, Nanda Fathiyah Gumay
Pages: 137-155 https://doi.org/10.35912/jakman.v7.n4.p137-155.2026
14 views
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Does Board Gender Diversity Weaken the Fraud Pentagon-Driven Financial Statement Fraud? Evidence from Indonesian Manufacturing Firms
Novia Wijaya, Nicken Destriana, Benardi Benardi
Pages: 209-226 https://doi.org/10.35912/jakman.v7.n4.p209-226.2026
14 views
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Understanding Creditor Risk: Do Women on Boards Indirectly Escalate the Cost of Debt Through Tax Planning?
Irwanto Handojo, Oktavia Oktavia
Pages: 257-275 https://doi.org/10.35912/jakman.v7.n4.p257-275.2026
12 views
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Green Innovation and ESG Performance: Trends, Themes, and Future Directions from a Bibliometric-Systematic Review
Erna Wati, Yolanda Masnita, Husna Leila Yusran, Meiliana Suparman
Pages: 107-122 https://doi.org/10.35912/jakman.v7.n4.p107-122.2026
14 views
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The Cognitive Rigidity Trap: Managerial Experience, Firm, Performance, and Evidence from Emerging European Economies
Indra Arifin Djashan, Supatmi Supatmi
Pages: 193-207 https://doi.org/10.35912/jakman.v7.n4.p193-207.2026
13 views
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Does Firm Size Strengthen the Effect of Liquidity on Corporate Cash Holding?
Beny Beny, Erika Jimena Arilyn, Wahyuni Rusliyana Sari, Silvy Christina
Pages: 243-256 https://doi.org/10.35912/jakman.v7.n4.p243-256.2026
11 views
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Asset Turnover Mediates the Effects of ERM and Sales Growth on the Profitability
Satriyo Wibowo, Farah Margaretha Leon, Henny Setyo Lestari, Elwi Syam, Agustinus Sri Wahyudi, Nila Pusvikasari
Pages: 335-356 https://doi.org/10.35912/jakman.v7.n4.p335-356.2026
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Profitability, Leverage, and Financial Performance: Evidence from London Stock Exchange Foreign Firms (2020–2024)
Eva Purnamasari, Fadhila Aromtala, Arisha Putri Pradita
Pages: 123-135 https://doi.org/10.35912/jakman.v7.n4.p123-135.2026
11 views
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Monitoring Mechanisms, Corporate Performance, and Corporate Tax Strategy: An Agency Theory Perspective
Debora Debora, Regi Muzio Ponziani, Annisa Kanti, Henryanto Wijaya
Pages: 157-171 https://doi.org/10.35912/jakman.v7.n4.p157-171.2026
18 views
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Determinants of Financial Performance: The Role of Operating Efficiency in Indonesian Transportation and Logistics Companies
Nila Pusvikasari, Annisa Kanti, Satriyo Wibowo, Pristanto Silalahi
Pages: 227-241 https://doi.org/10.35912/jakman.v7.n4.p227-241.2026
13 views
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Integrating Cue Utilization Theory and SOR Framework for Digital Payment Use Among Jakarta Millennials
Dicky Supriatna, Suryo Widiantoro
Pages: 295-314 https://doi.org/10.35912/jakman.v7.n4.p295-314.2026
12 views
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