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Dedik Nur Triyanto
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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 88 Documents
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Kajian Pengelolaan Keuangan Organisasi (Studi Kasus Terhadap PT Aviasi Pariwisata Indonesia Pasca Pandemi Covid 19) Kurniasari, Erika; Hindriyani Astuti, Nur Afifah; Marwiyah, Siti; Sugiyono, Sugiyono
JAF (Journal of Accounting and Finance) Vol. 8 No. 1 (2024): 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.v8i1.7265

Abstract

This research was conducted with the aim of examining the financial management performance of one company in the tourism sector, namely PT Aviasi Wisata Indonesia from the 2020-2022 period, which was carried out using various analyses, namely using Profitability Ratios, Solvency Ratios and Liquidity Ratios. The tourism sector is one of the sectors that is of concern to the government because it is able to make a large contribution to the country's foreign exchange. However, since the Covid-19 pandemic, the tourism sector has plummeted due to restrictions and even closure of tourist travel. Therefore, this research was conducted to find out whether there was an influence of these problems on the financial management performance of PT Aviasi Wisata Indonesia. This research uses a quantitative approach with case study methods and descriptive data analysis. The results of research using profitability ratios show that the company's ability to generate profits has increased, using solvency ratios shows that the company's ability to fulfill all its liabilities has increased, apart from that, calculations using liquidity ratios show that the company's ability to pay off short-term obligations has increased. Overall, the company's financial performance in 2022 has increased, although not yet significantly. Recommendations for further research are that research needs to be carried out with a wider scope so that it can describe the condition of financial management in the tourism sector as a whole. Keyword: Liquidity Ratio; Performance; Profitability Ratio; Solvency Ratio; Tourism Sector
The Influence of The Quality of Financial Reports of Muslim Religious Institutions on Stakeholder Satisfaction in Riau Saputra, Wali
JAF (Journal of Accounting and Finance) Vol. 8 No. 2 (2024): Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i2.7286

Abstract

This study aims to analyze the influence of the quality of the financial reports of Muslim religious institutions in Riau on stakeholder satisfaction. This study uses primary data obtained by distributing questionnaires to 204 stakeholders who always interact and are active in Muslim religious institutions. Data analysis methods used in this study include research instrument testing and hypothesis testing using regression analysis. The results of the study show that the quality of the financial reports of Muslim religious institutions has an effect on stakeholder satisfaction.Keyword: Quality of Financial Statements; Muslim Religious Institutions; Stakeholder Satisfaction. Keywords: Quality of Financial Statements, Muslim Religious Institutions, Stakeholder Satisfaction
Assessing the Impact of Current Ratio, Return On Assets, and Debt To Equity Ratio on Financial Distress of PT Jasa Marga (Persero) Tbk Over the 2013-2022 Listri Herlina; Ilham Nugroho
JAF (Journal of Accounting and Finance) Vol. 8 No. 2 (2024): Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i2.7329

Abstract

This study aims to examine the Financial Distress of PT Jasa Marga (Persero) Tbk through its financial performance. The analysis explores into the challenges associated with infrastructure development, particularly toll roads, wherein the high levels of financing and capital requirements lead to a significant increase in corporate debt. If it is not managed properly, this could potentially result in bankruptcy for the company. Using the Ordinary Least Square (OLS) method to analyze the issue, three internal factor variables were employed: Current Ratio (CR), Return On Assets (ROA), and Debt To Equity Ratio (DER).Based on the research findings, PT Jasa Marga (Persero) Tbk experienced financial distress from the second quarter of 2020 to the second quarter of 2021. Return on Assets (ROA) and Debt to Equity Ratio (DER) emerged as the primary factors influencing financial distress, whereas Current Ratio (CR) had no significant impact on it. With the influence of ROA and DER, PT Jasa Marga (Persero) Tbk faces a high risk concerning its ability to repay debts, attract new investments, or maintain a healthy financial balance. This could lead to a decline in the company's value, difficulties in accessing new sources of funding, or even bankruptcy. PT Jasa Marga (Persero) Tbk must consistently strive to improve its financial performance with careful attention.Keyword: Financial Distress; Current Ratio; Return on Assets; Debt to Equity Ratio; Ordinary Least Square (OLS).
Implementation of Whistleblowing System in Fraud Prevention Zahrah, Fatimah Az; Budiarti, Laeli
JAF (Journal of Accounting and Finance) Vol. 8 No. 2 (2024): Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i2.7582

Abstract

Fraud is an unlawful act that often harms companies or individuals. Corruption is the most common type of fraud in Indonesia. To address this, governments and companies have used various approaches, one of which is the whistleblowing system. Whistleblowing reports suspected fraud that has occurred or will occur within an organization. In this study, four auditors who work at the Inspectorate of Banyumas Regency were used as informants to see how whistleblowing helps prevent fraud. This research uses a case study approach and qualitative methods. Observation, interviews, and documentation are use to collect data. The results showed that although the regent's regulation has regulated whistleblowing in the Banyumas Regency Inspectorate, the system is still ineffective. The number of people using the complaint application and website is still low. In addition, after an audit is completed, no complaints have been proven. According to informants, whistleblowing is a specific complaint about violations or fraud that occurs in the workplace. However, the whistleblowing system at the Banyumas Regency Inspectorate is more focused on internal complaints, although they also receive complaints from external parties. This research provides an in-depth understanding of how whistleblowing is used in local government. This can be the basis for a better whistleblowing system and prevent fraud in the future.Keyword: Whistleblowing system; Fraud; Government.
Pengaruh Temuan Audit, Ketepatan Waktu Penyampaian Laporan Keuangan dan Kecukupan Pengungkapan Laporan Keuangan Terhadap Opini Audit Atas LKPD Provinsi/Kabupaten/Kota Sumatera Selatan Annisa, Rahmi Nur; Sari, Kartika Rachma; Rosy Armaini
JAF (Journal of Accounting and Finance) Vol. 8 No. 2 (2024): Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i2.7940

Abstract

The purpose of this study is to examine the impact of audit findings, the timing of financial reporting, and the adequacy of financial disclosure on the audit opinion. This research focuses on the agency theory that connects the relationship between the agent, the head of the district, and the community as the principal. The study used a saturated sample of 54 samples comprising 1 province, 13 districts, and 4 cities in South Sumatra in the period 2020-2022. The method of analysis used is panel data regression. The estimated panel data model used is the Common Effect Model. The hypothesis test used is a T test to measure partial variable influence and a F test for measuring simultaneously the influence of variables. The results of this study showed partially that the audit findings have a negative influence on the audit opinion. The timing of the financial report does not affect the audit opinion, nor does the adequacy of financial report disclosure have any influence on the auditor's opinion. However, the audit findings, the exact timing for financial reporting, and the appropriateness of financial statement disclosures together have an impact on the auditing opinion.Keyword: Audit Opinion; Financial Report of Local Government.
The Effect Of Increasing Generation Z Debt Seen From Financial Attitudes, Financial Literacy, Locus Of Control On Financial Management Behavior: In The City Of Bandung Rachman, Enda Ananda Azulfa; Dewi, Andrieta Shintia
JAF (Journal of Accounting and Finance) Vol. 8 No. 2 (2024): Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The current rapid economic changes, especially in the financial sector of Generation Z, are very easily influenced by the development of the times which has an impact on their financial management behavior. Decisions on consumptive behavior can be influenced by various factors that have a significant impact on their financial, emotional, and social lives. Financial management behavior is the most important factor for every individual in managing daily finances. In this study, the author will examine the influence of financial attitudes, financial literacy, and locus of control on financial management behavior in generation Z of Bandung City. A sample size of 400 generation Z in the city of Bandung has been included for this study. This study is a quantitative research by distributing questionnaires and using multiple linear regression methods, as well as non-probability sampling with purposive sampling techniques using SPSS ver 25. It was found from the findings of the research that financial attitudes, financial literacy, and locus of control have a positive and significant influence on financial management behavior.Keyword: Financial Attitude; Financial Literac;, Locus of Control; Financial Managamenet Behavior.
Analisis Sistem Informasi Akuntansi Pembelian Bahan Baku Pada CV Nusa Flour Persada Awalia, Dea Eklima Putri
JAF (Journal of Accounting and Finance) Vol. 9 No. 1 (2025): 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.v9i1.6623

Abstract

Tujuan penelitian ini ialah guna menganalisa sistem informasi akuntansi pembelian bahan baku pada CV Nusa Flour Persada. Jenis riset ini ialah riset kualitatif karena menggunakan metode penyelidikan yang fokus pada upaya untuk memahami makna, interpretasi, konsep, simbol, dan juga pemaparan terperinci mengenai sebuah fenomena, khususnya terkait dengan prosedur dan sistem akuntansi pembelian bahan baku CV Nusa Flour Persada. Pengumpulan data dilakukan dengan cara observasi, wawancara dan dokumentasi. Sedangkan teknik analisis data yang dipergunakan ialah analisis secara deskriptif. Hasil riset menunjukkan jika sistem akuntansi pembelian bahan baku di CV Nusa Flour Persada telah dilakukan dengan baik, meskipun masih sederhana dan terkadang dilakukan secara manual. Selain itu, masih terdapat berbagai kekurangan terkait pengendalian internal, yaitu fungsi gudang masih mempunyai tugas ganda. Yaitu sebagai fungsi penerimaan barang dan penyimpanan barang dimana fungsi gudang harus dipisahkan dari penerimaan berfungsi agar tidak terjadi rangkap fungsi.
Pengaruh Return On Assets, Kebijakan Dividen dan Struktur Modal Terhadap Nilai Perusahaan Fadilah, Anisa Saharani; Madjidainun Rahma
JAF (Journal of Accounting and Finance) Vol. 9 No. 1 (2025): 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.v9i1.8093

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana Return On Assets, Kebijakan Dividen dan Struktur Modal mempengaruhi Nilai Perusahaan pada perusahaan subsektor farmasi yang terdaftar di Bursa Efek Indonesia tahun 2018 sampai dengan tahun 2023. Periode penelitian menggunakan data sekunder sepanjang 6 tahun, dari tahun 2018 sampai dengan tahun 2023. Informasi yang digunakan dalam penelitian ini diperoleh dari website masing-masing perusahaan terkait antara tahun 2018 sampai dengan tahun 2023 serta data laporan keuangan di Bursa Efek Indonesia. Di Bursa Efek Indonesia, terdapat 11 perusahaan farmasi yang menjadi populasi dalam penelitian ini. Namun, hanya 6 perusahaan farmasi yang dipilih sebagai sampel dalam teknik penelitian purposive sampling. Verifikasi deskriptif adalah metodologi penelitian yang digunakan. Sedangkan teknik analisis data menggunakan uji asumsi klasik serta analisis regresi linier berganda. Software SPSS Versi 25 digunakan untuk mengolah data. Berdasarkan hasil penelitian yang dilakukan, menunjukkan bahwa Return On Assets, Kebijakan Dividen dan Struktur Modal secara simultan atau bersama sama berpengaruh secara signifikan terhadap Nilai Perusahaan. Namun secara parsial Return On Assets tidak berpengaruh dan tidak signifikan terhadap Nilai Perusahaan, Kebijakan Dividen secara parsial tidak berpengaruh dan tidak signifikan terhadap Nilai Perusahaan dan Struktur Modal secara parsial berpengaruh negatif dan signifikan terhadap Nilai Perusahaan pada perusahaan subsektor farmasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2023
Determinan Financial Distress Pemerintah Daerah Provinsi di Indonesia Yeni Widianingsih; Evada Dewata; Yuli Antina Aryani
JAF (Journal of Accounting and Finance) Vol. 9 No. 1 (2025): 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.v9i1.8177

Abstract

The research team behind this study set out to determine how financial distress is influenced by three key financial indicators: regional financial independence, debt ratio, and profitability ratio. Using data collected over a five-year period (from 2018 to 2022), this research analyzed 170 samples from 34 provinces in Indonesia. Panel data regression is the analytical technique used. The Random Effect Model is used for the purpose of panel data estimation. This research found that although the debt ratio and profitability ratio significantly impacted financial distress, partly regional financial independence did not. In order to create fiscal policies that are more stable and less prone to financial distress, the findings of this research help the provincial government make strategic choices about regional financial planning.
A Precise Definition of the Term “Corporate Social Costs”: An Initiative to Enrich the Thought of Accounting for CSR Younis A. Battal Saleh
JAF (Journal of Accounting and Finance) Vol. 9 No. 1 (2025): 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.v9i1.8231

Abstract

Purpose: This study aims to develop a precise definition of the term "corporate social costs (CSCs) "- according to accountants' point of view, and identify a set of criteria through which the corporate social cost (CSC) can be distinguished from the corporate economic cost (CEC). Method: Any theoretical study that aims to improve and develop the theoretical structure of any major in the social sciences such as economics and accounting often relies on the approach of rational thinking and logical inference. Hence, the researcher adopted this approach in studying and analyzing the nature of the costs incurred by companies to fulfill the requirements of legal and ethical responsibilities - which reflect the codified and uncodified desires of the stakeholders concerned with these responsibilities, as well as the nature of the benefits that these costs bring to the beneficiaries. The researcher also adopted the idea of the characteristics that can be deduced from these costs and the activities attributed to them in determining the criteria for distinguishing between CSCs and CECs. Results: Through logical conclusions, this study developed a precise definition of the term corporate social costs (CSCs), which is consistent with the contemporary concept of corporate social responsibility (CSR), and defined a set of criteria to distinguish CSCs from CECs. Originality /Value: Given the scarcity of writings in this field, this study is considered an enrichment of accounting thought in the field of CSR. This study will enhance the ability of companies to disclose their social performance accurately. On the educational level, this study will remove any misunderstanding students may have about the meaning of CSCs.

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