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INDONESIA
JAAF (Journal of Applied Accounting and Finance)
Published by President University
ISSN : 25801791     EISSN : 26158051     DOI : -
Core Subject : Economy,
JAAF Journal of Applied Accounting and Finance is a biannual double blind peer reviewed journal published in two period, March and September. This professional journal devoted to the development of accounting and financial disciplines both in theory and practice. The policy of the journal is to publish the articles which provide an objective analysis based on scientific concepts, empirical research and factual data. The articles are useful and written by researchers, accounting analyst, financial analyst, business practitioners and students in all areas related to financial and accounting in business and education.
Arjuna Subject : -
Articles 96 Documents
Profitability of property industries in Indonesia by using firm specific factors and macroeconomic factor pandu adi cakranegara
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 1 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i1.1423

Abstract

Property companies are a growing industry in Indonesia. This trend makes the property industry an economically attractive industry for the investor. Due to that development, this study examines the factors that affect the profitability of property companies. This study's profitability is represented by the Return On Equity ratio chosen because this variable will provide returns to equity investors. The independent variables in this study consist of company-specific variables and macroeconomic variables. The research method used is the multiple linear regression method using secondary data taken from the company's financial statements from 2015 to 2019. The findings of this study are that both company-specific and macroeconomic factors significantly influence the profitability of property companies. Specifically, company-specific factors that have a significant effect on profitability are also affected by macroeconomic factors, such as companies' ability to owe as represented by the ratio of Debt to Equity Ratio. Investors can use the findings from this study to determine which companies are suitable for investment. Meanwhile, from the company side, management can focus on this study's findings to increase the company's profitability.
Microfinance program and food security: A Review in the Indonesian context Endar Purnawan; Gianluca Brunori
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 1 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i1.2345

Abstract

This paper addresses the way microfinance programs affect food security, whic h is compiled based on a literature review of a total of 58 pieces of literature, from 1995 to 2020. Its paper sheds light on microfinance in rural areas in Indonesia, microfinance and food security, and critics related to microfinance programs based on a literature review. The result indicates that when the program’s impact on participants’ families’ food security and nutrition is measured, the results could be different. Most of the results stated a positive impact, but it might depend on many other factors. Taken together, the paper findings highlight the importance of a cycle of innovation, experimentation, and evaluation that must be carried out to build a robust financial institution to answer challenges and provide solutions to all the various conditions experienced by low-income families, involving various institutional structures, modes, and mechanisms. Other supporting factors are also important, including community involvement, the availability of safety nets, and non-financial support in many fields, such as increasing institutional capacity, business development, technology utilization, procurement, production, and, most importantly, marketing.
Dividend policy of the Jakarta Stock Exchange listed manufacturing company and the underlying factors Farah Chintya Benyadi; Andrianantenaina Hajanirina; Mila Austria Reyes
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 1 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i1.3615

Abstract

The purpose of this study is to analyze whether profitability, liquidity, leverage and firm size affect dividend policy. Dividend provides riskless revenue for shareholders and though according to the theory, dividend, is irrelevant to firm value. Dividend policy is measured by dummy variable, and the underlying factors including profitability which using return on asset to be measured, liquidity that using current ratio, leverage which using total debt to total asset ratio while log natural of total asset is used as measurement of the firm size. Data collection is using purposive sampling with total sample of 61 companies from manufacturing sector companies listed on Indonesia Stock. This study is using binary logistic regression with 299 sample size. The outcome of this study present that dividend policy is significantly associated with profitability and firm size yet have no significantly correlated with liquidity and leverage of the company.
Detection of financial and non-financial factors affecting the acceptance of going concern opinion Ery Yanto, S.E., Ak., M.Ak.; Stasya Monifa
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 1 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i1.3616

Abstract

Financial statements are source of information for investors in determining which companies to invest in. Therefore, the reliability of financial statements has an important role. In order for financial reports to be reliable, there are two important things, namely reporting quality and earning quality factors. The auditor gives a fair opinion as a form of reporting quality. Thus, the going concern opinion is one of the opinions given by the auditor on earning quality. This study tries to examine what factors encourage the auditor to give going concern opinion to the company. The method used is a quantitative method using inferential statistics. In particular, the instrument used is logistic regression. The findings of this study are that companies that tend to get a going concern opinion have certain characteristics, among others, are large companies that have profits and have a fairly high level of debt. This finding can then be used by investors to identify companies that have the potential to get a going concern opinion. 
Penggunaan rasio keuangan serta total asset perusahaan untuk memprediksi nilai perusahaan pada sektor industri dasar dan kimia Bela Juliani; Keri Boru Hotang
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 1 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i1.3613

Abstract

This research tends to analyze financial ratios to firm value. The type of data used is secondary data, the obtained data from the financial statements of basic and chemical industry companies listed on the the Indonesia Stocl Exchange in 2017 -2019. The results of each variable sample test liquidity, leverage, profitability on firm value has a positive effect, while the firm size variable has no effect on firm value. With this research it can provide investors perceptions to be able to reconsider when investing their capital.
Financial distress, audit committee, profit and loss, audit delay: An empirical study Putri Nurmala; Rizki Wahyudi
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 2 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i2.3797

Abstract

The purpose of this study is to determine whether or not audit delay is caused by financial stress, the audit committee, or the profit and loss of the company. This study also considered a number of independent criteria, such as the severity of the financial situation, participation in the audit committee, and profit and loss. In addition to this, it incorporates the dependent variable known as audit delay. In this work, quantitative descriptive research is used. Secondary data are collected for the purpose of this investigation, and the documentation process serves as the approach for gathering data. This research focused on forty different property and real estate firms that were traded on the Indonesia Stock Exchange between the years 2016 and 2020. According to the conclusions of the research, businesses that experience a rise in profits will have a shorter audit delay, whereas businesses that experience a rise in losses will have a longer audit delay. In the meantime, financial trouble and having an audit committee don't have much to do with audit delay. 
Pengaruh Struktur Modal, Kebijakan Dividen, dan Keputusan Investasi Terhadap Nilai Perusahaan (Studi Pada Perusahaan Sektor Industri Dasar dan Kimia Tahun 2016-2019) Bunga Yusparipurna; Almira Devita Putri; Defia Riski Anggarini
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 2 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i2.1596

Abstract

This study aims to explain the effect of the variables of Capital Structure, Dividend Policy and Investment Decisions on Firm Value (a study on companies in the basic and chemical industry sectors 2016-2019). This type of research is a quantitative approach. The population of this study is the basic and chemical industrial sector companies listed on the Indonesia Stock Exchange as many as 78 companies, the determination of the sampling using purposive sampling technique through certain criteria in order to obtain a sample of 16 companies with a total of 4 years of observation. The analytical method used is the panel data regression analysis method using the Eviews 9.0 tool. The results of this study indicate that capital structure, dividend policy and investment decisions simultaneously affect firm value. While partially shows that the capital structure variable proxied by the Debt to Equity Ratio (DER) has no effect on firm value, dividend policy is proxied by the Dividend Payout Ratio (DPR) does not affect the firm value proxied by Price to Book Value. (PBV), and investment decisions proxied by Price Earning Ratio (PER) have a positive and significant effect on firm value proxied by Price to Book Value (PBV).
The role of budget emphasis and participation on budgetary slack for start up industry Anthonius -
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 2 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i2.3702

Abstract

The main background of this research are the problem issues of companies in start up industry. Budgeting has been the crucial factor to be researched, related to efficiency, cost thrift, and performance improvement in start up companies. This quantitative research uses the questionnaire research instrument towards 120 startup company’s managers. The spss method were applied in data processing stage. The testing result shows that budget participation has positive impact toward budgetary slack, while budget emphasis has no impacts whatsoever. The implication of this research’s result can be utilized by startup industries as input related to Budget Participation, budget emphasis and Budgetary Slack so that the appointed budget’s target can be implemented and achieved efficiently. The originality of this research is the test related to budget emphasis, budget participation and budgetary slack in Indonesia’s startup industries.
Pengaruh persepsi kebermanfaatan dan kemudahan penggunaan e-samsat terhadap pembayaran pajak kendaraan bermotor di Kabupaten Bekasi Jati Septiani; Whereson Siringoringo
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 2 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i2.3870

Abstract

The e-samsat application is an improvement from Bapenda service system in serving motor vehicle tax payments by Motor Vehicle Taxpayers. This study aims to determine the effect of taxpayers' perceptions of the usefulness and convenience of the e-samsat application as a factor that influences taxpayers in using the e-samsat application. This research use a quantitative method with the population Motor Vehicle Taxpayers who are registered in Samsat Bekasi Regency. The research results that taxpayers' perceptions of the usefulness of the e-samsat application have a positive effect on the use of e-samsat in motor vehicle tax payments, and taxpayers' perceptions of the ease of use of e-samsat applications have a positive effect on the use of e-samsat in Bekasi Regency.
Characteristics of audit committees and public accountants on audit fees Shelsa Aulia Yovanka; Vita Elissa Fitriana
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 2 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i2.3872

Abstract

The purpose of this research is to obtain empirical what are factors that affect audit fees with audit fees as dependent variable and audit committee effectiveness as independent variable. This research uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020 period. Data analysis was carried out using multiple regression analysis, with a selected sample of 198 companies of three years observation. The results indicates that audit committee size influence audit fees, while audit committee meeting and audit committee expertise are not influence audit fees. Therefore, company could focus on aspects which can  influence the audit fees.

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