Journal of Accounting and Management (JAM) is a scientific journal published with the aim to disseminate the latest knowledge and research in accounting and management. The journal covers a wide range of topics, including Financial Accounting, Auditing, Tax, Public Sector Accounting, Accounting Information Systems, Management Accounting, Financial Management, Human Resources (HR), Marketing, E-Business, and MSMEs.

Current Issue

Vol. 1 No. 2 (2025): Transformasi Digital, Kepatuhan Pajak, dan Strategi Keuangan dalam Meningkatkan Nilai dan Loyalitas di Era Ekonomi Digital

This journal discusses strategic issues related to taxpayer compliance, financial strategies, and digital service transformation in supporting economic growth in the digital era. The scope includes the impact of e-invoicing applications, taxpayer motivation, and education level on tax compliance; the analysis of investment, funding, and dividend policies on firm value in the capital market; as well as the role of service quality and internet banking in enhancing customer satisfaction and loyalty. With a multidisciplinary approach, this journal aims to serve as a platform for research that is relevant for academics, practitioners, and policymakers in understanding the dynamics of taxation, finance, and modern banking.

Published: 2025-08-27

Articles

PENGARUH PAJAK HIBURAN, PAJAK RESTORAN, DAN PAJAK REKLAME TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI DKI JAKARTA

The purpose of this research is to determine the effect of entertainment tax, restaurant tax, and advertisement tax on the financial performance of local government of DKI Jakarta Province. The research period used was 4 years, 2016-2019. The study population includes the local revenue of DKI Jakarta Province for the period 2016-2019. The sampling technique used nonprobability sampling with a saturated sampling method. The type of data used is secondary data obtained from Badan Pajak dan Retribusi Daerah (BPRD) of DKI Jakarta Province. The data analysis method used is multiple linear regression analysis. The results showed that entertainment tax has a positive effect, restaurant tax has a negative effect, advertisement tax has no effect, and entertainment tax, restaurant tax, and advertisement tax together have a positive effect on the financial performance of the regional government of DKI Jakarta Province. (Author)

70-83

JAM

ANALISIS PENGARUH KUALITAS LAYANAN, INTERNET BANKING DAN KEPUASAN NASABAH TERHADAP LOYALITAS NASABAH

Selvi Sumanti Lumban Gaol (Author)

84-70

JAM

PENGARUH MOTIVASI MEMBAYAR PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Laksmita Ananda Putri Gulo (Author)

91-98

PENGARUH PENERAPAN APLIKASI FAKTUR PAJAK ELEKTRONIK (E-FAKTUR) TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK

Novita Sari (Author)

99-106

KEBIJAKAN INVESTASI, PENDANAAN DAN DIVIDEN TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Muhammad Zul Fauzan (Author)

107-115

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Journal Description

Journal title:  Journal of Accounting and Management 
Initial:  JAM
Frequency:  Twice ( 2 ) a year ( February, August )
DOI:  
Online ISSN:  
Editor-in-Chief:  Tongam Sinambela
Managing Editor:  
Publisher:  PT Sanagi Edu Konsultan

Journal of Accounting and Management ( JAM ) is a scientific journal that focuses on the field of accounting and management, with a scope that covers key topics such as Financial Accounting, Auditing, Tax, Public Sector Accounting, Accounting Information Systems, Management Accounting, Financial Management, HR, Marketing, E-Business, and MSMEs. The journal aims to provide a platform for researchers, academics, and practitioners to share findings, ideas, and innovations in these disciplines. JAM publishes high-quality, openly accessible articles under the Creative Commons BY 4.0 license, allowing readers to use, share, and adapt the work by giving credit to the author.