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JASF (Journal of Accounting and Strategic Finance)
Published by Universitas Pembangunan Nasional Veteran Jawa Timur
ISSN : -     EISSN : 26146649     DOI : https://doi.org/10.33005/jasf
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other
Journal of Accounting and Strategic Finance (JASF) is a blind peer-reviewed journal that publishes theoretical, empirical, and experimental research papers. The Journal encourages the utilization of economic, financial and sociological theories to investigate, analyze, and explain issues in accounting within the legitimate institutional structure and under various capital markets accurately. The distributed research articles of the Journal will empower researchers to contribute to the discipline of accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 184 Documents
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Board of Directors, Audit Committee, Executive Compensation and Tax Avoidance of Banking Companies in Indonesia Utami Nuur Lailatul Idzniah; Yustrida Bernawati
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.111

Abstract

Tax avoidance is the hottest issue in the last five years. It is reinforced with the Tax Amnesty Program by the Directorate General of Taxation (DJP), which began in June 2016. Therefore, this study aims to obtain empirical evidence of the influence of good corporate governance and executive compensation on corporate tax avoidance. This study used 215 banking companies listed on the Indonesia Stock Exchange (IDX) for 2014-2018. This study using a purposive sampling method that produced 119 suitable samples. The analytical method used is multiple linear regression analysis through IBM SPSS Statistics 25 software. Computation of tax avoidance is proxied by computing of Effective Tax Rates (ETR). Good corporate governance is proxied by the size of the board of directors and the audit committee, and executive compensation is proxied by all director compensations. The size of the audit committee is a total of the audit committee in one period. The size of the board of directors is the total of the board committee in one period. This study used ROA and Leverage as a control variable. In this study, it was found that executive compensation and good corporate governance, which was proxied by the Size of the board of directors and the Size of the audit committee shown a positive effect on tax avoidance. Investors who do not want tax avoidance must pay attention to executive compensation and good corporate governance in the company. In contrast, control variables have not significant effect on tax avoidance.
Ownership Structure and Firm Value of Quoted Consumers Goods Firms in Nigeria Godwin Emmanuel Oyedokun; Shehu Isah; Niyi Solomon Awotomilusi
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.65

Abstract

This study examined the ownership structure's effect on the firms' value of quoted manufacturing firms (consumer goods) in Nigeria for 2010-2018. The total numbers of quoted consumer goods firms in the Nigeria stock exchange as of 31st December 2018 were twenty-one (21). A judgmental sampling technique was used to sample nineteen (19) consumer goods firms for the study. The study sought to examine whether ownership structure proxy by managerial Ownership, Institutional Ownership, foreign Ownership, and ownership concentration affect firms' values of quoted consumer goods in Nigeria. Data were collected from secondary sources through the annual reports and accounts of sampled consumer goods firms in Nigeria. The study adopted a panel regression technique as a tool of analysis. The result showed a negative effect of managerial ownership on firm value. While institutional Ownership, foreign Ownership, and Ownership concentration all positively affect the firm value of consumer goods firms in Nigeria. Therefore, the study recommends that the numbers of shares held by management should be reduced to increase the firm value of the listed consumer goods companies in Nigeria.
Does Managerial Ownership Moderate the Relationship between Corporate Social Responsibility Disclosure and Tax Aggressiveness? (Evidence from Mining Companies in Indonesia) Devi Putri Anggraeni; Sri Hastuti
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.137

Abstract

Companies' disclosure is an important thing to do because it is one of the corporate governance concepts. The purpose of this study is first to investigate the influence of corporate social responsibility disclosure on corporate tax aggressiveness. Also, to prove the influence of managerial ownership as a moderating variable in the relationship between corporate social responsibility and tax aggressiveness. This study uses secondary data, namely financial statements and annual reports that have been published by companies on the Indonesia Stock Exchange and the company's website. This study's population are mining companies listed on the Indonesia Stock Exchange during the 2014-2018 period. Using the purposive sampling method, the total sample of this study is 30 data from 39 companies. Data were analyzed by descriptive analysis and multiple regression analysis. The results of this study indicate that Corporate social responsibility disclosure affects tax aggressiveness. And managerial ownership as a moderating variable affects the relationship between corporate social responsibility disclosure and tax aggressiveness. It is suggested that companies must pay attention to the CSR disclosure and ownership structure and their relationship with tax aggressiveness.
Auditor Switching, Financial Distress, and Financial Statement Fraud Practices with Audit Report Lag as Intervening Variable Fandry Widharma; Endah Susilowati
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.135

Abstract

This research aims to examine Auditor Switching and Financial Distress's effect on the possibility of Financial Statement Fraud occurrence, which is proxied by using the F-Score formula, and Audit Report Lag Intervening variable. This study's subjects are companies engaged in manufacturing and listed on the Indonesia Stock Exchange (IDX) with a research period in 2014-2018. The sample in this study used a non-probabilistic purposive sampling technique with a total of 27 manufacturing companies. The analysis technique in this study uses Partial Least Square (PLS) with smart PLS 3.0 tools. Results indicate that financial distress and audit report lag directly affect Financial Statement fraud. Auditor report lag as an intervening variable does not influence the relationship between auditor switching, financial distress, and Financial Statement fraud. These results imply that investors must be more careful in investing in the company with a lag in their audit reports. It is also suggested that management mustcontinue to be cautious with the opportunity to do fraud in the financial statement.
How do Trading, Service, and Investment Sector Companies Make Transfer Pricing Decisions? Desy Wahyu Priyanti; Trisni Suryarini
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.109

Abstract

The purpose of this study was to examine the effect of bonus mechanisms, tunneling incentives, debt covenants, and sales growth on company decisions in transfer pricing practices. Trading, service, and investment companies listed on the Indonesian Stock Exchange (IDX) in 2014-2018 were used as the research population. The sampling technique used a purposive sampling method with specific criteria so that the final sample of the study was 21 sample companies. The research analysis technique used multiple regression analysis techniques using the IBM SPSS 21 application. This study proved that the bonus mechanism and sales growth could not influence the company to choose to practice transfer pricing. Tunneling incentives have a positive and significant effect on the decision to practice transfer pricing. In contrast, debt covenants have a negative and significant impact on the decision to practice transfer pricing. This research concluded that bonus mechanisms and sales growth could not determine transfer pricing practice decisions while tunneling incentives can influence companies in making decisions on transfer pricing practices. Debt covenant has a negative and significant effect on transfer pricing practice decisions. Future research may use other bonus mechanism measures, such as proxies for compensation. Subsequent studies can select company objects with a larger population, such as non-financial companies on the IDX.
Cryptocurrencies as a Hedge and Safe Haven Instruments during Covid-19 Pandemic Nensya Yuhanitha; Robiyanto Robiyanto
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.129

Abstract

This study examines the potential of cryptocurrencies such as Bitcoin, Ethereum, ripple, tether, and Bitcoin cash as hedging instruments and a safe haven for the Indonesian capital market, especially during the Covid-19 pandemic era. Now, Indonesia's capital market condition is in turbulence. The benefit of this research is to help the investors make decisions on which cryptocurrencies can be an instrument hedge and safe haven in this Covid-19 pandemic era for Indonesia Stock Exchange (IDX). The data used in this study are data on the closing price of the Composite Stock Price Index (CSPI), bitcoin (BTC), Ethereum (ETH), ripple (XRP), tether (USDT), and bitcoin cash (BCH) from January 3 to June 16, 2020. Data analysis used Generalized AutoregressiveConditional Heteroscedasticity (GARCH) and Quantile Regression (QREG). This study found that Bitcoin, Ethereum, tether, and Bitcoin cash can act as a hedge, but only the ripple cannot act as a hedge. Bitcoin, Ethereum, ripple, tether, and bitcoin cash cannot act as a safe haven when the Indonesian capital market was getting extreme, like during the Covid-19 pandemic era. The roles of Bitcoin, Ethereum, ripple, tether, and bitcoin cash as safe havens will fade when conditions in the Indonesian capital market become more extreme. This research can be used as a reference for investors for their investments by looking top four cryptocurrencies as a hedging instrument. However, in severe conditions such as during the Covid-19 Pandemic, the top five cryptocurrencies cannot be used as a safe haven, as revealed in this study.
Mysticism of Selling Price Hamemayu Hayuning Urip Bebrayan (Kejawen Ethno-Economic Approach) Whedy Prasetyo
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.125

Abstract

The qualitative research of this kejawen ethno-economic aims to reveal actions kejawen culture of hamemayu hayuning urip bebrayan. Culture staple seller of panunggalan community in Gede Traditional Market-Surakarta makes people together with buyers. This atmosphere makes selling price determination is not solely economic benefits as much as possible. Therefore, the cultural tradition of hamemayu hayuning urip bebrayan becomes an analytical tool. Data was collected through participant observation of the panunggalan community and scholars. The results show cultural mysticism affects selling the price-determining concept that combines economic and noneconomic values. This combination makes selling activities profit and loss and a spiritual and social belief that God gives sustenance through the buyer. An achievement makes it easy for sellers to feel what the buyer feels and considers the buyer, not someone else. This inner and outer whole conviction gave rise to kejawen ethno-economic. Ethno-economics is a transaction activity based on sympathetic feelings and thoughts not to harm (rumangsa handarbeni) by prioritizing honesty and kindness between seller and buyer. The activities of economic actors originate from thebalance between the way of life and activities. The balance to always remember and obey God and love fellow humans as a form of guidelines for living life. Guidelines are the essence of life serenity according to God's will. This condition fosters a close brotherhood of increasing brothers (sedulur). Fraternal relations as a form of harmonious interaction, so far, have provided fluency (pelarisan) and wealth (pesugihan).
Financial Distress, Regional Independence and Corruption: An Empirical Study in Indonesian Local Governments Evi Maria; Abdul Halim; Eko Suwardi
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.159

Abstract

This study aims to determine the effect of financial distress and regional independence on the probability of corruption in the local governments, of Indonesia. This study used panel data from local governments in Indonesia in 2012 and 2013 with 785 local governments. Data in 2012 and 2013 was used since the trial process for fraud cases takes a long time to get to the permanent legal power decision (inkracht). Data were analyzed using logistic regression analysis. The study results found that financial distress did not affect the probability of corruption. In contrast, regional independence positively affected the likelihood of corruption in the local governments, in Indonesia. If regional independence is high, then the probability of corruption in the local government is also high, and vice versa. The study findings were also robust in an independent analysis when the additional test was carried out. Empirically, this study found that the independence of funding sources, independence ratios to meet regional needs, and regional income could be used to detect corruption in Indonesian local governments. While the budget solvency ratio, financial performance ratio of budget, the financial performance ratio of fund equity, and regional financial efficiency could not. The pressure to commit corruption occurs because the region is in an independent state. Therefore, supervision of the implementation of fiscal decentralization needs to be done so that corruption does not happen.
Redesigning Clinical Pathway of Elective Caesarean Section Using Activity-Based-Costing Reduce Exposure to Covid-19 Lidia Asjanti; Nikma Fitriasari; Ali Djamhuri
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.145

Abstract

This research objective is to discover non-value-added activities in the elective cesarean section (CS) clinical pathway (CP) through cost analysis using the ABC method and redesign elective CS CP at W Hospital. Activity-Based-Costing (ABC) is an accounting system designed through activity management. The ABC system identifies all functions in the service process chain, calculates the activity costs, and assigns costs to cost objects, such as activity-based service products. This calculation method emphasizes the service process. The ABC method is seen as a unit cost calculation system that is suitable for hospitals. CP costing using the ABC method is a cost analysis using CP as the basis for service activities. The CP of Elective CS consists of various activities. This study used a case study approach. The eight informants were the head of finance, the head of medical services and support, one ob-gyn specialist, one anesthetist specialist, one outpatient installation nurse, one midwife, one inpatient installation midwife, and onenutritionist. COVID-19 changed the procedures and influenced the activities of CS CP. The analyses were conducted using the ABC method and data triangulation. Non-value-added activities found were clinical assessment in the emergency room (ER), laboratory activities, and organic waste treatment. Non-value-added found in clinical assessment in the ER, laboratoryexaminations, and organic waste treatment. CP CS redesign consists of activities of admission, pre-operation, and post-operation, surgery, pharmacy, nutrition, medical records, laundry, billing, logistics, and management administration. The researchers suggest that W Hospital should redesign elective CS CP activities to eliminate non-value-added activities.
Gamification Model as a Business Strategy for MSMEs in Indonesia Arief Dwi Saputra; Alfina Rahmatia
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.162

Abstract

Gamification is a game design in a non-game context that can be applied to the Micro, Small, and Medium Enterprises (MSMEs) business. This study aims to see how the role of gamification can be a model in MSMEs' business activities and performance. The sample is 13 of 34 MSMEs business managed by students at the Provincial level in Indonesia who are student representatives at the Branch Leaders, Branch Managers, and Regional Leaders in a hierarchical structure. First, the root of the problem is viewed from secondary data through theoretical studies (literature reviews, reports, and reputable media data) and observations of empirical aspects (observation and interviews). In the next stage, the data is processed using the Nvivo 12 application with codingsimilarity analysis. Then the results of the study are used as a reference and conclusions through the data obtained. Based on the analysis results, the study agenda was prepared to answer the challenge of demographic bonuses and the middle-income trap on the contribution of MSMEs in facing changes in the economic order in the new normal era. The implication is to become abusiness model for MSMEs in overcoming human capital problems by encouraging creative and innovative attitudes and traits. Furthermore, the application of gamification as a business strategy shows an interconnected and supportive soul as a solution with an impact on behavior change, motivation, and psychological effects of entrepreneurship. Thus, users, such as managers,employees, dan customers, are to be involved in the selling process through gamification.

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