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Dedik Nur Triyanto
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Fakultas Ekonomi dan Bisnis, Universitas Telkom, Jl. Telekomunikasi Terusan Buah Batu Bandung 40257
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JAF- Journal of Accounting and Finance
Published by Universitas Telkom
ISSN : -     EISSN : 25811088     DOI : https://doi.org/10.25124/jaf
Core Subject : Economy,
Economics, Econometrics & Finance
JAF-Journal of Accounting and Finance publishes papers in issues related to accounting and finance, including: Accounting and Financial Information, Accounting Information Systems, Auditing, Behavioral financial and accounting research, Corporate finance, Cost Accounting, Ethical Issues in Accounting and Financial Reporting, Financial Accounting, Financial Management, International Accounting and Finance, Investments, Management Accounting, Portfolio, Management, Risk Management, Social and Environmental Accounting, Corporate Finance, Capital Market, Market Disipline, Behavioral Finance, International Finance, Market Microstructure.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 96 Documents
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QRIS in the Hands of Gen Z: Balancing Lifestyle, Literacy, and Locus of Control Iqnatia; Sandhika Cipta Bidhari
JAF (Journal of Accounting and Finance) Vol. 10 No. 1 (2026): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v10i1.10080

Abstract

The rapid adoption of digital payment systems, specifically QRIS, has fundamentally transformed the consumption patterns and financial habits of Generation Z. However, this digital shift presents significant challenges, as a consumptive lifestyle, insufficient financial literacy, and diminished self-control often hinder the development of prudent financial management. This study investigates the impact of financial literacy, lifestyle, and locus of control on the financial management behavior of 100 Gen Z QRIS users in Jakarta. Employing a quantitative approach with purposive sampling, the criteria included individuals aged 17–28 who utilize QRIS at least three times monthly. Data were analyzed using multiple linear regression via SPSS 26. The findings demonstrate that financial literacy, lifestyle, and locus of control, both partially and simultaneously exert a positive and significant influence on the financial management behavior of Generation Z in the digital payment ecosystem.
Determinan Budgetary Slack Pada Pemerintahan Desa: Studi Kasus Kecamatan Kedung Jepara Erviani Anggie Kharerina; Ita Rakhmawati; Aisyah Nur Viani
JAF (Journal of Accounting and Finance) Vol. 10 No. 1 (2026): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v10i1.10247

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi anggaran, tekanan anggaran, asimetri informasi, komitmen organisasi, dan ketidakpastian lingkungan terhadap terjadinya senjangan anggaran pada pemerintah desa. Permasalahan penelitian ini didasarkan pada fenomena ketidaksesuaian antara target dan realisasi anggaran yang mengindikasikan adanya perilaku penyusunan anggaran yang tidak optimal. Penelitian ini menggunakan pendekatan kuantitatif dengan metode penelitian lapangan. Data diperoleh melalui penyebaran kuesioner kepada perangkat desa yang terlibat langsung dalam penyusunan anggaran, yaitu kepala desa, anggota badan permusyawaratan desa, dan bendahara desa, dengan jumlah responden sebanyak 54 orang. Teknik analisis data menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS versi 26 setelah melalui pengujian kualitas data dan asumsi klasik. Hasil penelitian menunjukkan bahwa partisipasi anggaran, tekanan anggaran, asimetri informasi, komitmen organisasi, dan ketidakpastian lingkungan masing-masing berpengaruh positif dan signifikan terhadap budgetary slack. Hal ini mengindikasikan bahwa peningkatan pada faktor-faktor tersebut cenderung mendorong terjadinya pelonggaran dalam penyusunan anggaran. Simpulan penelitian ini adalah bahwa baik faktor internal maupun eksternal organisasi berperan dalam mendorong terjadinya senjangan anggaran pada pemerintah desa. Rekomendasi untuk penelitian selanjutnya adalah memperluas cakupan wilayah penelitian serta menggunakan metode pengumpulan data yang lebih beragam agar hasil yang diperoleh lebih komprehensif.
The Effect of Underwriter Reputation, Firm Size, Financial Leverage, and Profitability on IPO Underpricing in the Indonesian Stock Exchange during 2021–2024 Shelmara Nabila Zakiyyatun Nafsi; Shinta Heru Satoto
JAF (Journal of Accounting and Finance) Vol. 10 No. 1 (2026): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v10i1.10403

Abstract

This study aims to analyze the effect of underwriter reputation, firm size, financial leverage, and profitability on the level of underpricing in companies conducting Initial Public Offerings (IPOs) on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research employs a quantitative approach using multiple linear regression analysis. The sample was selected through purposive sampling based on IPO firms with complete prospectus and financial data. The results indicate that underwriter reputation and financial leverage have a positive and significant effect on underpricing, while firm size has a negative and significant effect. Meanwhile, profitability does not have a significant effect on underpricing. These findings suggest that the reputation of underwriting institutions and the company’s capital structure play a more dominant role in determining IPO underpricing than profitability performance. This study provides insights for investors in assessing IPO stock prospects and contributes to the literature on IPO pricing behavior in emerging markets
Adopting the Concepts of Distributive and Compensatory Justice as an Approach to Determining Optimal Tax Treatments for Corporate Donations: A Justified View Younis A. Battal Saleh
JAF (Journal of Accounting and Finance) Vol. 10 No. 1 (2026): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v10i1.10598

Abstract

This study examines the determination of tax treatment for corporate donations by applying the concepts of distributive justice and compensatory justice. The objective is to develop a more rational and equitable framework that aligns tax policy with principles of fairness among corporations and stakeholders, including government, shareholders, and society, while preserving the integrity of corporate social responsibility (CSR). Using a conceptual and analytical approach, the study evaluates corporate donations based on several criteria, including their impact on financial performance, their social and environmental implications, and their role under different market conditions. Based on this evaluation, the study proposes seven alternative scenarios for classifying corporate donations and determining appropriate tax treatments grounded in either distributive justice or compensatory justice. The findings suggest that uniform tax policies, whether granting or denying tax incentives, may fail to achieve fairness across different contexts. Instead, a differentiated approach based on the underlying characteristics of corporate donations provides a more balanced and justifiable basis for tax policy design. This study contributes to the literature by offering a conceptual framework that integrates justice-based perspectives into tax policy analysis and provides practical insights for policymakers in developing more equitable and context-sensitive tax systems.
THE EFFECT OF FINANCIAL PERFORMANCE, CASH HOLDING, AND TAX AVOIDANCE ON INCOME SMOOTHING WITH COMPANY GROWTH AS A CONTROL VARIABLE Nurisma Amelia; Mirna Amirya
JAF (Journal of Accounting and Finance) Vol. 10 No. 1 (2026): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v10i1.10614

Abstract

This study aims to determine the effects of financial performance, cash holdings, and tax avoidance on income smoothing, with company growth as a control variable. In this study, income smoothing is measured using the Eckel index, while financial performance is proxied by Return on Assets (ROA) to measure profitability and by the Debt to Equity Ratio (DER) to measure leverage. From a population of 93 property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2023 period, 22 were selected as samples using purposive sampling, yielding 88 observations. Using logistic regression, this study finds that financial performance, as measured by profitability, has a negative effect on income smoothing, while financial performance, as measured by leverage, along with cash holding and tax avoidance, does not affect income smoothing. The results of this study indicate that profitability, as measured by ROA, is a factor influencing income smoothing practices. In practice, these findings may be a consideration for investors and regulators in assessing the potential for income-smoothing practices, given greater attention to the company’s profitability
Manfaat dan Tantangan Sistem Electronic Road Pricing di DKI Jakarta Susilawati, Christine Dwi Karya; Tan Kwang En
JAF (Journal of Accounting and Finance) Vol. 10 No. 1 (2026): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v10i1.10616

Abstract

Generasi Z sebagai pengguna transportasi tertinggi di DKI Jakarta yang produktivitas tinggi dalam aktivitas pekerjaan dan aktivitas lainnya menimbulkan tingginya kemacetan di ruas jalan-jalan tertentu pada jam sibuk pagi dan sore hari pada tiap harinya. Hal ini memerlukan sistem pengendalian jumalh kendaraan yang tepat yaitu Electronic Road Pricing (ERP), akan bermanfaat mengurai kemacetan, mengurangi polusi udara dan menghidari cuaca ekstrim yang berakibat banjir dan mudah terjadi kebakaran. ERP ini mempunyai sejumlah tantangan yaitu penolakan masyarakat karena telah membayar pajak menolak untuk ada sistem pembayaran ERP di ruas jalan titik kemacetan. Hal ini dapat diatasi jika manfaat dari Sistem ERP ini dapat dirasakan langsung secara efektif terhindar macet dengan sistem ERP efektif dengan sistem kuota yaitu ada batas maksimal jumlah kendaraan yang diijinkan lewat pada jam sibuk di pagi (07.00-10.00) dan sore hari (16.00-19.00) di sejumlah jalan utma sebagai titik kemacetan di DKI Jakarta.

Page 10 of 10 | Total Record : 96

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