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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 88 Documents
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The Effect Of Liquidity, Solvency, And Profitability On Financial Distress: An Empirical Study On Transportation Sector Companies In The Beige Pasaribu, Sophia Harnita; Debbie Christine
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.v9i1.8965

Abstract

This study aims to analyze the influence of liquidity, solvency, and profitability on financial distress in transportation sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Utilizing logistic regression method with a sample of 45 companies, the study finds that liquidity and profitability have a significant negative effect, while solvency has a significant positive effect on the probability of financial distress. The analysis shows that increases in current ratio and return on assets reduce the risk of financial distress, while an increase in debt to equity ratio elevates this risk. Company size is also found to have a significant negative effect on financial distress. These findings have important implications for financial risk management in the transportation sector, emphasizing the importance of maintaining a balance between liquidity, capital structure, and profitability to enhance companies' financial resilience. This research contributes to a more comprehensive understanding of factors affecting the financial health of transportation companies in Indonesia and provides valuable insights for managerial decision-making and sector policy.
Analisis Sistem Pengawasan Keuangan Desa Dengan Pendekatan Human Organization Technology Fit Model Mubaroq, Afiq Chamim; Inggrid Marisca Rubiyanty; Kristanti Rahman; Primasari, Dona
JAF (Journal of Accounting and Finance) Vol. 9 No. 2 (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.v9i2.7948

Abstract

Pengawalan keuangan desa telah dilaksanakan oleh Badan Pengawasan Keuangan dan Pembangunan (BPKP) bersama dengan Aparat Pengawas Intern Pemerintah (APIP) dengan membangan Sistem Keuangan Desa dan Sistem Pengawasan Keuangan Desa. Sistem Pengawasan Keuangan Desa (Siswaskeudes) adalah suatu sistem aplikasi yang digunakan oleh APIP sebagai alat untuk melakukan pengawasan terhadap pengelolaan keuangan desa berbasis risiko dengan teknik audit berbantuan komputer dan manfaatkan database dari sistem keuangan desa. Tujuan dari penelitian ini adalah untuk mengetahui pengembangan dan evaluasi implementasi siswaskeudes dan untuk mengetahui faktor yang paling berpengaruh antara komponen manusia, organisasi dan teknologi terhadap manfaat dari siswaskeudes pada Inspektorat Daerah Kabupaten Banyumas. Jenis penelitian adalah kuantitatif deskriptif. Populasi sebanyak 59 orang APIP di Inspektorat Daerah Kabupaten Banyumas. Metode pengumpulan data pada penelitian ini dilakukan dengan kuesioner dan wawancara. Model evaluasi yang digunakan dalam penelitian ini adalah model human, organization, technology (Hot) – fit model. Teknik analisis data dengan structural equation modelling Partial least square (SEM-PLS) dengan alat bantu statistika SmartPLS versi 3.0. Hasil pengujian menunjukkan 6 dari 15 hipotesis diterima diantaranya Information Quality (Kualitas Informasi) berpengaruh terhadap User Satisfaction (Kepuasan Pengguna), Service Quality (Kualitas Layanan) berpengaruh terhadap System Use (Penggunaan Sistem), Service Quality (Kualitas Layanan) berpengaruh terhadap Structure (Struktur Organisasi), User Satisfacion (Kepuasan Pengguna) berpengaruh terhadap System Use (Penggunaan Sistem), Structure (Struktur Organisasi) berpengaruh terhadap Environment (Lingkungan Organisasi), Environment (Lingkungan) berpengaruh terhadap Net Benefit (Manfaat). Meskipun demikian, secara umum penerapan sistem pengawasan keuangan desa oleh Inspektorat Daerah Kabupaten Banyumas dapat dikatakan berhasil dengan beberapa aspek yang perlu ditingkatkan, Kata Kunci : Pengawasan, Siswaskeudes, HOT-FIT Model
Pengaruh Likuiditas, Profitabilitas, Arus Kas dan Struktur Modal terhadap Financial Distress pada Perusahaan Manufaktur Febfianti. A, Agnes; Rachmat Indratjahaja; Saripudin
JAF (Journal of Accounting and Finance) Vol. 9 No. 2 (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.v9i2.9106

Abstract

Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh likuiditas, profitabilitas, arus kas, dan struktur modal terhadap financial distress pada perusahaan manufaktur yang pernah mengalami kerugian dan terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Penelitian ini menggunakan metode kuantitatif dengan teknik purposive sampling dan memperoleh sampel sebanyak 25 perusahaan manufaktur. Berdasarkan hasili penelitian, diketahui bahwa dari keempat faktor yang diteliti, hanya profitabilitas yang berpengaruh terhadap financial distress. Sedangkan, variabel lain yaitu likuiditas, arus kas dan struktur modal tidak berpengaruh terhadap financial distress. Kata Kunci : arus kas; financial distress; likuiditas; profitabilitas; struktur modal.
Strategic Outsourcing in the Digital Age: Cyber Risk Management and Operational Performance in Malaysian BPOs Fidhien, Ferdio Ghifary; Dodie Tricahyono; Edi Witjara
JAF (Journal of Accounting and Finance) Vol. 9 No. 2 (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.v9i2.9209

Abstract

Business Process Outsourcing (BPO) companies have become vital players in Malaysia's post-pandemic digital economy, providing critical non-core services such as technology infrastructure management, customer support, and business process administration. However, the rapid growth of BPOs has also brought increased risks related to data security, fraud, and cyber threats, raising concerns about operational performance and good corporate governance. This study investigates the combined influence of outsourcing strategy, data security, fraud risk management, and cyber threats on the operational performance of Malaysian BPO firms listed on Bursa Malaysia during the 2021–2024 period and examines the implications for good governance. A quantitative explanatory approach was employed, utilizing SEM-PLS for hypothesis testing. The findings reveal that effective outsourcing strategies, robust data security frameworks, proactive fraud risk management, and mitigation of cyber threats significantly enhance operational performance. Furthermore, improved operational performance contributes positively to the implementation of good corporate governance principles. This research provides both theoretical and practical contributions: it enriches the literature on BPO governance and operational risk in the digital era and offers strategic insights for companies and regulators aiming to enhance accountability, transparency, and resilience in outsourcing operations. The study contributes to both governance literature and practical frameworks by integrating fraud deterrence, cybersecurity, and operational performance in the BPO sector.
Fraud In The Digital Age: Assessing Cybercrime Through The Lens of The Fraud Hexagon Prawitasari, Putu Putri
JAF (Journal of Accounting and Finance) Vol. 9 No. 2 (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.v9i2.9412

Abstract

The rise of cybercrime in the digital era presents significant challenges for individuals, organizations, and governments. This paper explores the background and evolution of cybercrime and digital fraud, utilizing the Fraud Hexagon Theory to analyze the motivations behind fraudulent behavior. The COVID-19 pandemic has further accelerated cybercrime, emphasizing the urgent need for effective fraud detection and prevention strategies. The integration of big data analytics has emerged as a key approach in fraud detection, while corporate governance and internal controls play a crucial role in mitigating fraud risks. Through a systematic review of scholarly literature sourced from the Scopus database, this study examines various perspectives on fraud prevention in the digital landscape. It assesses the impact of digital transformation on cyber fraud, highlighting the role of advanced analytics and internal controls in combating fraudulent activities. Additionally, the study synthesizes research findings to provide insights into the evolving nature of fraud schemes and the necessity of adaptive fraud prevention strategies. By leveraging the Fraud Hexagon framework, this paper contributes to a deeper understanding of cyber fraud and offers recommendations for strengthening fraud detection and prevention efforts in the digital age.
Agresivitas Pajak pada Emiten Sub Sektor Makanan dan Minuman di Indonesia Nur Fitri, Muhammad Ihsan; Nina Dwi Setyaningsih
JAF (Journal of Accounting and Finance) Vol. 9 No. 2 (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.v9i2.9417

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility, inventory intensity, leverage, dan profitabilitas terhadap agresivitas pajak. Studi ini menggunakan pendekatan kuantitatif . Populasi pada penelitian ini adalah perusahaan sub sektor makanan dan minuman yang terdaftar di BEI dari tahun 2020-2024. Hasil penelitian menunjukkan bahwa secara parsial, variabel corporate social responsibility dan profitabilitas berpengaruh positif signifikan terhadap agresivitas pajak, sedangkan leverage berpengaruh negatif signifikan terhadap agresivitas pajak dan inventory intensity tidak berpengaruh signifikan terhadap agresivitas pajak. Secara simultan, keempat variabel tersebut berpengaruh terhadap agresivitas pajak.Iini menunjukkan bahwa perusahaan yang memiliki kepedulian sosial tinggi serta profitabilitas yang besar cenderung melakukan agresivitas pajak sebagai strategi manajemen pajaknya.
Conceptual Design of a Green Technology Module for Accounting and Sustainable Financial Reporting: An Exploratory Literature-based Study Dina Rajendra, Ricky
JAF (Journal of Accounting and Finance) Vol. 9 No. 2 (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.v9i2.9607

Abstract

Rising industrial greenhouse gas emissions have posed critical challenges to the transparency and reliability of corporate carbon emission reporting within financial statements. Efforts to control these emissions are becoming increasingly urgent in line with global commitments to achieving the Sustainable Development Goals (SDGs) 2030 and Net Zero Emissions (NZE) 2060 targets. The integration of technology into financial reporting systems—especially through the Internet of Things (IoT), blockchain, and Artificial Intelligence (AI)—offers concrete solutions for real-time, transparent monitoring, reporting, and verification of carbon emission data. This study aims to develop a Green Technology Module that integrates the Internet of Things for real‑time emissions monitoring, a permissioned blockchain ledger for secure and immutable data storage, and artificial intelligence for emissions analysis and forecasting. A qualitative descriptive method with a literature study approach was employed to examine digital technology integration in sustainable accounting. Findings indicate that the proposed module significantly enhances reporting accuracy and timeliness, bolsters stakeholder confidence through a tiered dashboard which is supported by stakeholder theory, and supports carbon trading processes and adherence to green reporting standards. In conclusion, implementing this module can accelerate sustainable development goals while optimizing both environmental and economic performance of firms. Future research should explore the development of standardized frameworks for the integration of IoT, blockchain, AI technologies into carbon emission accounting and sustainable financial reporting to assess implementation challenges, digital capacity needs, and strengthening multi-stakeholder collaboration frameworks. Keyword: Green Accounting; Sustainable Finance; Artificial Intelligence; Green Blockchain; Internet of Things.
The Influence of Intellectual Capital, Proportion of Independent Commissioners, Educational Background of the Board of Commissioners, Number of Audit Committee Meeting, and Corporate Social Responsibility Costs on Financial Performance Nur Fatikasari, Maghfira; Laela Wijayati, Fitri
JAF (Journal of Accounting and Finance) Vol. 9 No. 2 (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.v9i2.9761

Abstract

This study aims to analyze the factors that influence financial performance in companies within the energy sector. The population comprises all energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sampling technique used is purposive sampling, with the criteria being energy companies that remained listed on the IDX throughout 2020–2023. A total of 140 observations were obtained from 35 energy sector companies. The data were analyzed using panel data regression analysis. The findings reveal that, simultaneously, intellectual capital, the proportion of independent commissioners, the educational background of the board of commissioners, the frequency of audit committee meetings, CSR expenditures, and firm size all influence financial performance. However, when tested individually, only intellectual capital has a significant positive effect on financial performance. In contrast, the proportion of independent commissioners, the educational background of the board of commissioners, the frequency of audit committee meetings, CSR costs, and firm size do not have a significant impact on financial performance.

Page 9 of 9 | Total Record : 88

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