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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 187 Documents
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Narrative Online Advertising as External Variable in the Development of the Technology Acceptance Model of Go-Pay for Millennials Purwanto, Sugeng; Hartini, Sri; Premananto, Gancar Candra
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.v3i1.95

Abstract

Human life is inseparable from technological developments. Until now, research related to the Technology Acceptance Model (TAM) is still used as a basis for the theory of technology product acceptance in line with the increasingly complex development of human behavior and needs. This research is the development of Technology Acceptance Modeling (TAM) by involving the Narrative Online Advertising variable. The purpose of this study is to develop and test the model by including the Narrative Online Advertising variable as an external variable or antecedent variable to the attitudes and intentions of millennials in adopting an electronic wallet (Go-Pay). The Narrative Online Advertising variable, as the theory developed by Ching, Tong, Chen, & Chen, is an online advertising strategy involving the narrative element in advertising content, which has been widely displayed on the internet media. The object used in this study is Go-pay, a popular electronic wallet application in Indonesia. The sample in this study is the millennial communities domiciled in Surabaya totaling 200 respondents, collecting data through questionnaires, using a Likert scale, and the analytical tool used is SmartPLS. The results of this study show that Narrative Online Advertising has a positive effect on the Perception of Ease of Use, but does not affect the Perception of Benefits. At the same time, the four factors positively affect the Attitude and intention to adopt Go-pay. These results indicate that millennials will use Go-pay if Narrative Online Advertising is improving their interest in using the e-wallet. Therefore, it is suggested that in making an e-money application, Narrative Online Advertising is important to attract millennials in using the app.
Income Realization Concept for Sustaining Fish Balance: An Eco-Ethnomethodology of Fisherman Kawruh Jati Prasetyo, Whedy
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
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.v7i1.440

Abstract

This qualitative eco-ethnomethodological research on kawruh jati fishermen aims to reveal the determination of fish balances. Balance sheet for determining fish potential with the reality of haul as a balance of fishermen's income. This reality creates real potential between haul and availability of fish. Therefore, the potential of fish haul using kawruh jati eco-ethnomethodology becomes an analysis tool. Data was collected through interviews and direct observation. The research results show that the reality of the haul is the main condition for income balance. Therefore, fish availability is the main value of fishing capacity that determines the amount of income realized in fishermen's exchange rate calculations. The realization of this exchange rate is based on the process of collecting one's income after sales. Conditions that make the preservation and continuity of marine resources or ecology a relationship that cannot be separated from intention or will. This situation means recording fish balances is realizing the fishermen's self-willed income and haul. This reality continues to bind or become necessary until that necessity is maintained as self-awareness for kawruh jati fishermen. This awareness means that fishing activities maximize fishing effort and availability of the fish itself. This realized balance can be used as a continuation of research to use an ethnographic approach based on participant observation as a complete source and an eliciting photography approach.
Digitalization of Accounting: Accountant Profession in Facing Challenges of Era 5.0 Syamsiyah, Khoirun Nisa'; Leniwati, Driana; Affan, Muhammad Wildan
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
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.v7i2.444

Abstract

This study aims to determine how the accounting profession responds to the issue of digitalization. This study uses a qualitative research method with a case study design. Data collection was conducted through interviews at one of the Public Accounting Firms in Malang. The findings in this study are concerned about client data leaks that affect trust in digital systems, especially in the use of Audit Tools and Linked Archive System (ATLAS) in their work, significant benefits in the efficiency and accuracy of accounting work through the use of technology, and threats to the accounting profession due to automation and the increasing risk of cybercrime. The results of this study itself offer strategic insights into dealing with changes in the landscape of the accounting profession, including strengthening data security, adapting skills, and developing policies that support digital transformation.
Maximizing Firm Value: Analyzing Profitability and Leverage with Tax Avoidance Interventions Susilowati, Endah; Fadilah, Aidha Kurnia Wardhani; Putri, Sofie Yunida; Andayani, Sari; Kirana, Nanda Wahyu Indah
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
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.v7i1.450

Abstract

This study aims to analyze whether there is an effect between Profitability, Leverage, and tax avoidance toward firm value, either directly or indirectly. This research uses quantitative methods with partial least square analysis techniques. The data was obtained through the official website of the Indonesia Stock Exchange. This study found that 58 manufacturing companies were listed on the Indonesia Stock Exchange from 2016–to 2018. The results indicate that profitability and leverage do not affect tax avoidance and profitability. Leverage affects firm value, and tax avoidance does not mediate the effect of Profitability and Leverage toward firm value. Tax avoidance does not mediate the impact of leverage on firm value because the higher the leverage, the greater the funds provided by the creditor, and this makes investors careful about investing in companies with a high leverage ratio. This study implies that maximizing firm value does not necessarily require the company to engage in tax avoidance schemes since increasing profit will signal to the investor that the company has been managed effectively and ultimately maximizes firm value.
Agency Control on Capital Market Efficiency: Evidence from Earnings Announcement Peranginangin, Adat Muli
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 2 (2023): JASF (Journal of Accounting and Strategic Finance) - December 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.v6i2.465

Abstract

This study investigates how agency control influences the market's response to new information disclosed during earnings announcements. The aim is to investigate the potential connection between agency control and market efficiency. The research employs an event study as the principal metric and ordinary least squares to evaluate the relationship between agency control and the firms' cumulative earnings announcement returns. This study analyzes the effect of earnings announcements on abnormal returns, utilizing 93,244 daily data from all listed firms between July 2018 and December 2019, specifically during the reporting of year-end financial statements as of December 31, 2018. The study reveals that firms under concentrated ownership and family control do not conform to the semi-strong form of market efficiency, as evidenced by the absence of significant abnormal returns during the event. Insignificant abnormal returns following earnings announcements indicate that the market has assimilated the firms' financial information before the announcement date, as these stakeholders possess privileged access to the firms' information well in advance of the announcements. As a result, the market no longer receives new information from the event or encounters any significant unforeseen news. Consequently, the study determines that agency control may affect the market efficiency of a capital market. The study advises policymakers to examine this issue and adopt measures to alleviate information asymmetry between controlling and non-controlling shareholders.
Evaluating Financial Health and Sustainability of Post-Merger Port Operations in Indonesia: Liquidity and Profitability Insights Liwaul, Liwaul; Dali, Nasrullah; Sahrun, Sahrun
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 2 (2023): JASF (Journal of Accounting and Strategic Finance) - December 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.v6i2.466

Abstract

This study aims to analyze the financial health of PT Pelabuhan Indonesia (PT Pelindo) after the merger with a liquidity and profitability assessment approach for the sake of the company's survival in global economic turmoil and increased digital services for consumers who use transportation services. The method used is secondary data in the form of audited financial statements (2021-2023). This research uses a descriptive quantitative approach by analyzing the company's liquidity, profitability, and efficiency. The analysis technique uses liquidity financial ratio analysis, including current, quick, and cash ratios. In contrast, profitability ratios include gross profit margin (GPM), net profit margin (NPM), return on assets (ROA), and return on equity (ROE) to describe the company's financial health condition. The results and discussion of the study indicate that the Indonesian port company (PT Pelindo), after the merger from 2021 to 2023 suggests that it needs to implement a liquidity strategy through financial restructuring with a focus on managing current assets and current liabilities, increasing cash efficiency, accelerating collections, and reviewing capital structure to ensure liquidity remains adequate and reduce liquidity risk, especially with the downward trend in cash ratio which can threaten the company's stability in the future. Improving the profitability of Indonesian port companies should focus on operational cost efficiency, including digitalization, process and preventive maintenance, and collaborating with strategic partners to increase revenue, diversify port services, and optimize asset usage to maintain long-term financial stability and minimize negative impacts and external fluctuations.
The Importance of Micro, Small, and Medium Enterprises Competitiveness through Digital Transformation Ketut , Merta I; Nyoman , Usadha I Dewa; Wayan , Sudiartini Ni
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
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.v7i1.467

Abstract

The emergence of the Industrial Revolution has led to transformative changes in global industries driven by digital technology and automation. These changes have brought both opportunities and challenges to MSMEs. This research examines how social capital, marketing performance, and human resources affect MSMEs' competitiveness with digital transformation as a mediating variable. This study uses quantitative methodology and a causal associative approach. A stratified random sampling technique will ensure adequate representation from different industries and geographical areas. Data were collected using a questionnaire distributed and filled out by 200 MSME entrepreneurs at three locations in Badung Regency: Kuta, North Kuta, and South Kuta, Bali-Indonesia. The data was analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of this research show that social capital, marketing performance, and human resources have a significant influence on MSMEs' competitiveness. Digital transformation has an insignificant effect on MSME's competitiveness in Badung Regency, Bali Province. Digital transformation has been proven to mediate the effect of marketing performance on SMEs' competitiveness. Digital transformation cannot mediate the effect of social capital and human resources on SMEs' competitiveness in Badung Regency, Bali Province. The results of this study can serve as a guide for future researchers who will tackle related issues. In addition, more research is required to increase the variety of variables and locations to obtain more meaningful results.
Preserving MSMEs Competitive Advantage: Moderation by Business Size Norvadewi, Norvadewi; Zaroni, Akhmad Nur
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
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.v7i1.468

Abstract

One business sector that has the biggest impact on the expansion of the national economy is Micro, Small, and Medium Enterprises (MSMEs). Due to the economic crisis, some MSMEs have developed successfully, while others have failed. This study analyzes the influence of entrepreneurial leadership, digital marketing, and HR competence on MSMEs' competitive advantage, with business size as a moderating variable. This study uses quantitative methodology and a causal associative approach. The stratified random sampling technique ensured adequate representation from diverse industries and geographic regions. A questionnaire distributed and completed by 150 MSME entrepreneurs in Nunukan, Berau, and Kutai Kartanegara, East Kalimantan Province, was used to gather data. Partial Least Squares-Structural Equation Modeling (PLS-SEM) was used to analyze the data. The study showed that entrepreneurial leadership and digital marketing significantly affect MSME's competitiveness. Meanwhile, HR competence and business size have an insignificant effect on MSMEs' competitive advantage in East Kalimantan Province. Business size is proven to moderate the effect of entrepreneurial leadership and digital marketing on MSMEs' competitive advantage in East Kalimantan Province. The business size cannot moderate the relationship between HR competence and MSMEs' competitive advantage. The results of this research can serve as a guide for future researchers who will tackle related issues. The study is anticipated to act as a mutually beneficial role model to guarantee the best possible empowerment of MSMEs with the aid of technology.
Harmony of Bank Structure Ownership through Tri Hita Karana Cultural Concept Sukendri, Nengah; Muktiyanto, Ali; Geraldina , Ira; Safitri, Julia
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 2 (2023): JASF (Journal of Accounting and Strategic Finance) - December 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.v6i2.469

Abstract

Tri Hita Karana is a philosophy of balance originating from Bali. From a banking perspective, Parahyangan can be interpreted as ethical and responsible governance. Pawongan reflects the balance of interests between various interested parties, from shareholders to management, employees, and customers. Palemahan is the bank's commitment to supporting sustainable and environmentally friendly economic development. This study aims to explore the harmonization of bank ownership through the cultural principles of Tri Hita Karana. The method in this article is a descriptive qualitative approach with a literature review that explores local wisdom theory specifically. Implementing Tri Hita Karana principles can create a more harmonious, transparent, and sustainable bank ownership structure. This can be achieved through strong governance policies, balanced ownership distribution, and commitment to social and environmental responsibility. Harmonizing the bank ownership structure through Tri Hita Karana can improve bank performance, strengthen public trust, and comprehensively contribute to the financial system's stability. Through the Tri Hita Karana Concept, the Bank Ownership Structure is a financial matter and a vehicle to realize harmonization between religious values and spirituality, common welfare, and environmental sustainability. The harmony model of the Tri Hita Karana-based bank ownership structure illustrates that by integrating Tri Hita Karana, Corporate Social Responsibility, and Triple Bottom Line, organizations can balance spiritual, social, environmental, and economic aspects and ensure long-term sustainability.
Redefining Indonesia's MSMEs Landscape: Unleashing Digital Virality for Sustainable Growth Dyatmika, Sutama Wisnu; Suyanto, Bagong; Setijaningrum, Erna; Setioningtyas, Widhayani Puri
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 2 (2023): JASF (Journal of Accounting and Strategic Finance) - December 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.v6i2.471

Abstract

This study investigates the effectiveness of digital marketing strategies, particularly viral content, in enhancing the visibility and sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia. By redefining the traditional MSME landscape, this research highlights the shift from conventional marketing approaches to digital virality strategies, reshaping how MSMEs engage with consumers and build sustainable brand identities. Adopting a descriptive qualitative approach, data was collected through a literature review and interviews with MSME stakeholders to analyze the digital marketing strategies used and their impacts. The findings reveal that viral content significantly boosts MSMEs' visibility by capturing consumer attention, fostering online engagement, and strengthening brand image. This study offers valuable insights for MSME owners and local governments and supports institutions in implementing effective digital strategies. Practical recommendations include developing skills in content creation, collaborating with local influencers, and utilizing social media platforms to maximize outreach. These findings underscore the potential of digital virality as a sustainable marketing tool while also recognizing limitations such as resource constraints. Future research may further explore adaptive strategies suited to different MSME sectors.

Page 16 of 19 | Total Record : 187

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