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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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Do Cash Flow and Accounting Profit Information Affect Stock Prices? (Study of Food & Beverage Companies on the Indonesia Stock Exchange) Anik Yuliati; Indah Muniroh
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.v4i1.199

Abstract

This study aims to determine the effect of cash flow statement information and accounting profit on stock prices. The object of this research is a food & beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used a purposive sampling technique with ten samples of financial statements that meet the criteria. Theanalysis technique uses the help of Partial Lease Square (PLS) with SmartPLS 3.0 Software. The study results show that the Cash Flow Statement of operating and funding information does not affect stock prices. On the other hand, information on the investing Cash Flow Statement and accounting profit affect stock prices. The more investors intend to buy or keep shares; the stock price will increase. Vice versa, if the number of investors who intend to sell or release shares increases, the share price will decrease. Based on these results, it is suggested that investors in deciding on selling or buying stock shares may pay more attention to the information from investing cash flow and accounting profit.
Determinant of Earnings Management: Financial Distress, Tax Planning, Audit Quality, and Public Accountant Firm Size Farida, Ajeng Luthfiyatul; Sugesti, Putri Fariska
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
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.v6i1.386

Abstract

Profit can show the information to the public in making investment decisions. The motivation of management to practice earnings management is to attract external parties, one of which is investors by increasing profits (income creating) and tax motivation by decreasing profits (income decreasing). This study aims to determine the effect of financial distress, tax planning, audit quality, and public accountant firm size on earnings management in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period simultaneously or partially. The sample used was purposive sampling from 29 samples with 145 observational data. The method used panel data regression analysis. The results showed that financial distress positively affects earnings management, meaning that when a company is in a financial distress condition, it tends to practice earnings management to make better financial statements. While tax planning and audit quality do not affect earnings management, the size of public accountant firms has a negative effect on earnings management.
Factors Affecting Students’ Use of Mobile Banking: An Extension of Technology Acceptance Model Susilowati, Endah; Auliah, Alfiah Nur
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
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.v6i1.387

Abstract

Current developments in technology and communications have created various types and new business opportunities, so it is very important for companies to carefully understand customer needs, discover people's desires, and be able to provide products or services to customers that meet people's demands or exceed people's expectations. This study aims to test and prove the factors that influence the use of mobile banking, which consists of the quality of information systems, trust, capability of individual operations, user attitudes, and intention to use. This study assesses the technology acceptance model (TAM) theory to develop variable relationships. The study population was active students of a university in East Java, and the sample was taken by purposive sampling with a total sample of 91 students. This research uses a quantitative approach and questionnaire data collection methods. Data analysis techniques using multiple linear analysis with SPSS 23 software. The results of this study indicate that trust, individual capability to operate, and intention to use affect mobile banking use. In contrast, the quality of information systems and user attitudes do not affect the use of mobile banking. This study suggests that mobile banking providers must maintain consumers’ trust, capability to operate, and attitude so that the use of mobile banking is increased.
The Role of Corporate Social Responsibility Decoupling on Corporate Tax Avoidance Latif, Imam Nazarudin; Efrina, Liona; Mauliyah, Nur Ika
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
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.v6i1.388

Abstract

Tax avoidance is an issue that continues to generate debate and controversy for its ethics in the business world. Corporate Social Responsibility (CSR) has emerged as a significant factor in bridging the gap between government needs for tax revenues and corporate goals for economic growth. However, based on neo-institutional theory, companies may only show CSR symbolically without taking appropriate concrete actions, creating a gap between communication and actions related to CSR. This action, called CSR decoupling, can create the risk of greenwashing, namely the practice of deceiving the public about a company's environmental or social performance. Therefore, this study aims to investigate the relationship between CSR decoupling and tax avoidance. This exploratory and quantitative research used companies in the food and beverage industry for 2019-2021. Using the purposive sampling method, out of 23 from 72 companies selected, and 69 data were processed with SPSS. The results show that CSR decoupling positively influences tax avoidance, even after the robustness test. This result implies that companies that carry out CSR decoupling tend not to comply with tax regulations formally, although not substantially. The result also depends on the size of the audit committee, the size of the company, and the return on assets. These findings might be useful for policymakers, shareholders, management and board members, audit committees, and investors.
The Mechanism of Corporate Governance, Financial Performance, and Social Performance in Baitul Maal Wat Tamwil (BMT) Hasan Mukhibad; Ahmad Nurkhin
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 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.v3i1.66

Abstract

This study aimed to empirically prove the influence of the number and education level of managers, supervisory boards, Sharia Supervisory Board (SSB) and the attendance of Baitul Maal wat Tamwil (BMT) members (owners) in annual member meeting towards on profitability (ROA and ROE), and social performance (zakat performance). The research sample was BMT in Semarang Regency selected by purposive sampling method with an observation period from 2013 to 2017. Data analysis used the Structure Equation Model with the WarpPLS tool. The results showed that the number and education level of managers did not influence financial performance. The education level of the supervisory board had a significant influence on financial and social performance. The number and the education level of SSB changed financial performance, but the education level of SSB did not affect social performance. The Attendance of BMT members at the annual member meeting did not have a significant influence on BMT's financial and social performance improvement. These results indicated the minimal role of members in evaluating BMT performance, both profitability and social performance.
The Influence of Perceived Ease of Use on the Intention to Use Mobile Payment: Attitude toward Using as Mediator Maggie Setiawan; Christina Yanita Setyawati
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 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.v3i1.67

Abstract

The purpose of this research is to find out the influence of perceived ease of use, perceived ease of use, and attitude toward using on the intention to use mobile payment and the influence of perceived ease of use on the intention to use mobile payment through attitude toward using as mediation variable for traders at Taman Puspa Raya (TPR) market. Taman Puspa Raya Market (TPR) is used as an object in this research because there is a shift of payment system to the traders at the TPR market that causes the traders to have similarities in using fintech as payment system alternative. This research uses a quantitative method. The population in this research is 168 traders at the TPR market that using mobile payment as a payment alternative. The number of samples in this research is 45 respondents, and the response rate in is 100%. In this research, data analysis is done by Structural Equation Modeling Partial Least Square (SEM-PLS). The results of this research prove that all hypotheses are accepted. These results indicate another support evidence for the theory of acceptance model (TAM). A suggestion to future researchers is to get closer to the traders before the study is made so that traders will be more proactive and willing to help in the process of filling out the questionnaire so that the data obtained is not biased. Suggestion for traders is traders can be more careful and double-check existing transactions by ensuring that the transaction is successful and there is a notification on the merchant's cellphone.
Disclosure on Sustainability Reports, Foreign Board, Foreign Ownership, Indonesia Sustainability Reporting Awards, and Firm Value Ismul Aksan; Evi Gantyowati
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 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.v3i1.69

Abstract

This study aims to investigate how disclosure on sustainability reports, foreign on boards, and foreign ownership affect firm value. Indonesia Sustainability Reporting Award (ISRA) is used to moderate the impact of the disclosure on the sustainability report on the firm value from 2013 to 2017. This study uses 37 firms as a sample with 159 observations and using panel data analysis. Subgroup analysis is used to test the existence or absence of homologizer moderation. The result showed that only the disclosure of sustainability has a positive impact on firm value. Foreign board and foreign ownership have been shown to not affect firm value. Additional testing is performed by splitting types of companies that have become state-owned enterprises (SOEs) and non-SOE, as well as kinds of services & finance and Manufacturing & others. We found that foreign commissioners in the service and finance sectors category have a positive effect on firm value, and foreign ownership in State-Owned Enterprises (SOEs) has a positive influence on firm value. Therefore, it is suggested that the organization of ISRA should disclose their winning criteria since it can be used as information in decision-making.
Determinants of Mobile Accounting App Adoption by Micro, Small, and Medium Enterprise in Indonesia Muamar Nur Kholid; Shani Alvian; Yunice Karina Tumewang
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 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.v3i1.74

Abstract

This study figured out the factors that influence Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to adopt a mobile accounting application as a tool to record business transactions and to prepare financial reports. This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables, namely perceived risk and perceived trust. Using a combination of purposive, convenience, and snowball sampling techniques, this study distributed questionnaires to MSME owners in Indonesia who know the mobile accounting app. Following that, this study uses the Partial Least Square-Structural Equation Model (PLSSEM) to analyze the data obtained and to confirm the significance of the causality relationship. Effort expectancy, performance expectancy, social influence, and perceived trust have a significant positive effect on the intention to adopt a mobile accounting app. The study provides knowledge of the factors that influence MSME owners' intentions to choose a mobile accounting app which might help app providers to develop strategies to meet the expectation of MSME owners. This study merely examines the intention to adopt a mobile accounting app, hence further study could examine the user's intention to continue using the mobile accounting app, by using the longitudinal data collection.
Covid-19 and Its Effect on Small Businesses in Nigeria: A Rational Choice Theory and an Empirical Approach Ademola Samuel Sajuyigbe; Anthony Abiodun Eniola; James Nwoye Obi; Fred Ojochide Peter
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.v4i1.169

Abstract

The misery and difficulties of the novel deadly infection (COVID-19) are of great concern to analysts, researchers, policymakers, and government agencies over the globe. This investigation examines the effect of the deadly infection (COVID-19) on small businesses in Nigeria, with particular reference to Lagos State. A purposive examining procedure was utilized to choose each of the 321 small businesses owner of Nigeria (ASBON) enlisted in the Lagos Business Directory. Close-ended questionnaires were used to gather data from the members. The data analysis was performed with percentage, mean, chi-square, and component factor analysis. The outcome uncovers that the deadly infection (COVID-19) has injured all the SMEs surveyed. It was discovered that most small businesses are doomed as a result of the negative impact of COVID19. The assessment using rational choice theory derives that credit accessibility, tax waiver for sectors, the introduction of emergency advances, and flexibility of repayments of existing loans by financial institutions are solid palliative measures that can cushion the effect of the deadly infection (COVID-19).
Tax Incentive-Based Economic Policy, Modern Tax Administration System, and Taxpayer Compliance of Micro, Small, and Medium Enterprises Mapuasari, Supeni Anggraeni; Wibowo, Yudha Satrio; Cakranegara, Pandu Adi
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
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.v6i1.391

Abstract

This study examines the effect of tax incentive-based economic policies and modern tax administration systems through e-registration, e-filing, and e-billing on Micro, Small, and Medium Enterprises (MSMEs) taxpayer compliance in Palu City during the Pandemic Period. This study analyzed primary data from questionnaires distributed to 100 MSME taxpayers in Palu City. By using the theory of planned behavior (TPB) in taxpayer compliance research, researchers can understand in more depth why taxpayers do or do not comply, as well as identify the factors that influence their decisions. Testing the research variables was carried out using the Partial Least Square (PLS) method. The results showed that Tax Incentive-Based Economic Policies have a positive effect on MSMEs' taxpayer compliance. Meanwhile, implementing modern tax administration systems, such as e-registration, e-filing, and e-billing, did not affect MSMEs' taxpayer compliance. This result sheds light on the efficiency of regulation and tax systems to encourage tax compliance. Governments and agencies need to ensure that efforts are made to increase awareness, access, and ease of use of these systems, as well as understanding and overcoming barriers that may arise in practice. These can help design more effective tax policies and educational efforts to increase taxpayer compliance.

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