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JAAF (Journal of Applied Accounting and Finance)
Published by President University
ISSN : 25801791     EISSN : 26158051     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
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The impact of financial distress, firm size, audit opinion, and audit delay on auditor switching Santi Damayanti; Rayhan Nurkamila Putri
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 2 (2023): 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.v7i2.4140

Abstract

The aim of this research is to examine the correlation between financial distress, company size, audit opinion, and audit duration and their impact on the probability of auditor switching.  The population of this study was 20 state-owned companies listed on the Indonesia Stock Exchange for the 2013-2020 period. The sample was selected using purposive sampling. The hypothesis testing technique in this research uses the Wald test and omnibus tests of model coefficients. The results of this study show that financial distress has no significant negative effect on auditor switching, The firm size has no significant  positive impact on auditor switching, the audit opinion has a significant positive impact on auditor switching, and audit delay has no significant negative impacts on auditor switching.
Determinan pengungkapan corporation social responsibility (CSR) memasuki era pandemi COVID-19 Molkend Siringoringo; Tiolina Evi
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 2 (2023): 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.v7i2.4712

Abstract

Disclosure of Corporate Social Responsibility entering the COVID-19 pandemic era has become one of the important issues in Indonesia. Therefore, this research objective is to provide an analysis of the determinants of the disclosure of corporate social responsibility The data collection technique in this research used a purposive sampling technique with 22 consumer goods sector companies in 2019-2021. The analysis method used is multiple linear regression model. This research provides analysis results of company size influencing corporate social responsibility disclosure, profitability has no influence on corporate social responsibility disclosure, leverage influences corporate social responsibility disclosure but positively. This research focuses on the level of corporate social responsibility disclosure entering the COVID-19 pandemic era, and discusses company size, profitability including leverage in consumer goods sector companies.
Pengaruh persepsi wajib pajak dan sanksi denda terhadap kepatuhan pajak kendaraan bermotor (Undang-undang LLAJ No. 22, 2009) Annisa Mutiara Pratiwi; Whereson Siringoringo
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 2 (2023): 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.v7i2.4596

Abstract

The research aims to determine taxpayer’s perception regarding the implementation of traffic and road transportation law No. 22 of 2009, specifically article 74, paragraphs (2) and (3), which pertain to the deletion of motor vehicle identity data and fines for motor vehicle taxpayer compliance in Bekasi regency. This study employs a quantitative approach with the population consisting of motor vehicle taxpayers registered at the Bekasi regency samsat office. A non-probability sampling method is used with a sample size of 160 respondents, and data collection is conducted through questionnaires. The data analysis method employed is multiple linear regression with the assistance of SPSS version 24 software. The research results indicate that taxpayers' perceptions of the implementation of traffic and road transportation law No. 22 of 2009, article 74, paragraphs (2) and (3), significantly influence motor vehicle taxpayer compliance, and fine sanctions also have a significant impact on motor vehicle taxpayer compliance.
The moderating effect of work experience on the relationship between accounting students’ big five personality characteristics, trait professional skepticism, and anticipatory socialization Vani, Angela Mei; Santosa, Setyarini
JAAF (Journal of Applied Accounting and Finance) Vol 8, No 2 (2024): 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.v8i2.5518

Abstract

Some studies in accounting categorized professional skepticism as trait professional skepticism and state professional skepticism. A prior study found that big five personality characteristics were correlated with trait professional skepticism and anticipatory socialization. State professional skepticism that is triggered by situational factor, might have an influence on the relationship. Therefore, this study examines the moderating effect of work experience, which represents the existence of state professional skepticism, on the relationship between big five personality characteristics and (1) trait professional skepticism; and (2) anticipatory socialization. The data were collected from 342 first to final-year undergraduate accounting students in several universities in Indonesia and then analyzed using regression analysis. The results show that work experience has no significant effect on the relationship between big five personality characteristics to trait professional skepticism and anticipatory socialization. However, this might be influenced by centralized distribution of questionnaire and the absence of separation between respondents who are currently working and no longer working.
Tax planning implementation on income tax article 21 of permanent employees for efficient payment of tax burden at PT. SC Lestari, Nur Ayu; Siringoringo, Whereson
JAAF (Journal of Applied Accounting and Finance) Vol 8, No 2 (2024): 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.v8i2.4595

Abstract

This research aims to understand the application of tax planning for Income Tax Article 21 at PT. SC and to determine the effect of applying each method used in the implementation of tax planning for Income Tax Article 21 related to the efficiency of paying the company's tax expense. This research uses a qualitative descriptive research method. Data sources were obtained through interviews and documentation. The results obtained through this research show that the policy of PT. SC in the application of Gross Up is implemented to reduce the expense on corporate income tax and so that employees are motivated to increase their productivity without worrying about the taxes that must be paid. However, tax planning for Income Tax Article 21 implemented by PT. SC is not yet efficient regarding the taxes that must be paid because the application of the Gross Up calculation causes the payment of the tax expense during one financial year to be greater than with other methods.
Exploration of Customer Interest in Using M-Banking Facilities at PT BRK Syariah Pekanbaru Khansa, Jeslyn Faiza; Azmi, Zul
JAAF (Journal of Applied Accounting and Finance) Vol 9, No 1 (2025): 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.v9i1.5494

Abstract

This research aims to explore what factors encourage BRK Syariah Pekanbaru customers' interest in using M-Banking facilities. We conducted a field survey to obtain data. By using a qualitative descriptive approach, data collected by interview method, then collected, classified, and tested to be further analyzed. The results showed that the services available in the BRK Syariah Mobile application feature have attracted customers in transacting easily because by using the BRK Syariah Mobil application users can make transactions anywhere and anytime without having to visit BRK Syariah offices and ATM machines. However, the BRK Syariah Mobile application application still has to improve services by providing cash deposit and withdrawal features so that customers can make money deposit and withdrawal transactions without using an ATM card and the application must also continue to be improved in the network so as to minimize the occurrence of an erroneous BRK Syariah Mobile application.
Stock market volatility during post-crisis, case of US S&P500 Elmguirhi, Sonia
JAAF (Journal of Applied Accounting and Finance) Vol 9, No 1 (2025): 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.v9i1.5579

Abstract

This study examines the volatility of market indices and derivatives. This created a major impact on the financial system. This impact appeared in a big way during the last financial crisis of 2008 which is still felt even until now. Using daily closing price from S&P500 stock index starting from 2005 to 2009, and 2015 to 2022, graphical and regression analysis (OLS) and DCC-GARCH a are used to explore the volatility of the stocks. The findings show that the financial market is highly interconnected, and an inverse relationship between the S&P 500 and the VIX occur, with the VIX rising significantly during post-crisis periods when the S&P 500 is low, indicating market stress and volatility. It implies that growing systemic risks, fueled by complex and poorly regulated financial instruments, may lead to future financial crises driven by contagion and market imbalances.
Determinants of student interest in using financial technology: A Theory of planned behavior approach Kurniawan, Marzuliandra; Pratami, Andini; Ramadhani, Elsa; Ramashar, Wira
JAAF (Journal of Applied Accounting and Finance) Vol 8, No 2 (2024): 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.v8i2.5495

Abstract

This research was conducted to measure and determine the determinants of student interest in using financial technology, this is important to see the behavior of using financial technology in digital transactions today. This research is empirical research by means of a survey with the type of data collected through questionnaires. The sample size is 400 students. The sampling technique used is accidental sampling. The results showed that students' interest in using financial technology is significantly influenced by attitudes, while subjective norms have no effect on students' interest in using financial technology. Meanwhile, perceived behavioral control has a significant effect on students' interest in using financial technology, and perceived risk has no effect on students' interest in using financial technology.
Determinants of Sharia Financial Literacy: A Literature Review Sapsuha, Mubasysyyratul Ummah; Awaluddin, Murtiadi
JAAF (Journal of Applied Accounting and Finance) Vol 8, No 2 (2024): 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.v8i2.5447

Abstract

In some countries with large Muslim populations, the low level of financial literacy is also one of the things that deserves attention. This study aims to examine the factors that contribute to the low level of Sharia financial literacy and identify potential strategies to improve it. The method used is a systematic literature review of scientific articles published in the last ten years, focusing on empirical studies in Muslim-majority countries. The results of the review show that the low literacy of Sharia finance is caused by several main factors, including the lack of formal education about the concept and products of Sharia finance, the complexity of Sharia financial products that are difficult for the general public to understand, limited access to Sharia financial institutions in some regions, and the emergence of negative perceptions or misconceptions about the Sharia financial system. In addition, psychological factors, consumer behavior, government policies and regulations, and technology still need to be studied more deeply whether there are indications in determining Sharia financial literacy. Therefore, further research is needed to measure the effectiveness of these interventions in different cultural and socioeconomic contexts.
The effect of compensation suitability, internal control, accounting information systems, and management morality on fraud prevention (study on Fox Hotel Pekanbaru City) Permata, Nella; Ramashar, Wira
JAAF (Journal of Applied Accounting and Finance) Vol 8, No 2 (2024): 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.v8i2.5466

Abstract

This research is a quantitative study with the research objective to examine the effect of internal control, accounting information systems, management morality and compensation conformity on fraud prevention. The population in this study were front office and back-office employees at Fox Hotel Pekanbaru City. This study uses primary data collected using a questionnaire. In this study the sample amounted to 30 respondents selected using purposive sampling. Data analysis in this study used multiple linear regression analysis. The results of this study indicate that internal control, accounting information systems, management morality and compensation conformity have a significant effect on fraud prevention.

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