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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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Green Accounting and Organization Performance: Science Mapping of Present and Future Trends Nofita, Resti; Siskawati, Eka; Andriani, Wiwik; Ansar, Muhammad
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.v7i1.475

Abstract

Green accounting's main objective is to influence corporate behavior toward social and environmental concerns and address social issues affecting global sustainable development. Establishing green accounting practices in businesses is crucial for community concern and environmental sustainability. This research aims to explore the knowledge structure of green accounting and its impact on organizational performance. Environmental accounting is an important tool in improving the quality of environmental reporting. This study conducted a literature analysis, and the research methodology employed bibliometric analysis. VosViewer, with co-word analysis and bibliographic coupling, is specialized software used to visualize trends in research topics, authorship, and institutional affiliation. Scopus database is chosen due to its extensive coverage and indexing of important journals for articles published between 2005 and 2022. This search yielded 233 documents. This study implies that adopting green accounting has several important elements, namely integrated and transparent sustainability reports that help stakeholders make better decisions. Green accounting increases the accountability and transparency of sustainability reports, as it is supported by structured and measurable information. The board of directors’ support and good corporate governance influence the success of the sustainability report. The company's sustainability performance is assessed using complex methods and involves quantitative and qualitative indicators. This article is the first to present a scientific mapping of green accounting literature, the basis for a study on corporate sustainability performance. The results of this study give scholars, researchers, and practitioners important information about advancements in accounting science, particularly in the area of green accounting.
Household Financial Planning in Achieving a Balanced Budget Masrunik, Endah; Suprianto, Suprianto; Indariyanti, Henni; Wahyudi, Arif
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.v7i1.476

Abstract

Financial planning is like a map that determines the direction of family finances. The unmet needs of a family are often not due to a small income but due to expenses that are often uncontrollable. This research aims to find out the application of household financial planning to achieve the principle of a balanced budget. This research uses a qualitative method with a case study approach. The data collection was done by observation, direct interview, and documentation. The location of this research is the informant's residence within the scope of Sananwetan Subdistrict, Blitar City. The results of this study show that housewives plan their finances every month. The planning done is based on the previous month's records. The decision-making practices carried out by housewives to determine financial allocations are not necessarily decided by themselves, but they involve their husbands and other family members to deliberate to produce the best solution. To achieve budget balance, awareness is needed to prioritize primary needs and pay attention to lifestyle. These results implied that families can pay more attention to health insurance and investment aspects so that expenses become equivalent to income or a balanced budget. Therefore, this research not only enriches literature related to household financial management but also opens up new insights for financial practitioners and family consultants in developing more comprehensive financial literacy programs so that they can sustainably improve household financial welfare.
Antecedents of Audit Report Lag with Audit Quality as a Moderator Herawaty, Vinola; Nugraha, Maulindieta Alvia
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.v6i2.477

Abstract

This study aims to test and determine the effect of key audit matters, audit tenure, financial distress, operational complexity, and gender chief executive officer (CEO) on audit report lag with audit quality as a moderator. This study uses secondary data collected from the Indonesia Stock Exchange (IDX), the Ministry of Finance Information and Documentation Management Officer (PPID Kemenkeu), and the official website of each company. This quantitative research uses multiple linear regression analysis with the research population: consumer non-cyclical companies with food and beverages and pharmaceutical subsectors in 2019-2022 that publish annual and audited financial reports. The research population was 35 companies, and it was found that 31 companies met the research criteria in a 4-year period, with a total of 124 research samples and 12 data affected by outliers. Therefore, the total research sample is 112 companies. The results of hypothesis testing in this study indicate that financial distress and company operational complexity significantly positively affect audit report lag. While key audit matters, audit tenure, gender CEO, and audit quality do not affect audit report lag. Also, it has been proven that audit quality could weaken the relationship between financial distress and audit report lag. However, audit quality cannot moderate between key audit matters, audit tenure, operational complexity, and chief executive officer gender with audit report lag. This study implies that investors may take into consideration audit report lag before deciding to invest in a company.
Revealing the Investment Interests of Part-Time Working Students: Implications for Financial Literacy and Behavior Koesoemasari, Dian Safitri Pantja; Surveyandini, Mayla; Putri, Juvita Ananda; Janah, Anisa Aulia
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.v6i2.481

Abstract

This study aims to explore the factors affecting the investment interest of part-time students at the Faculty of Economics and Business, Wijayakusuma University, Purwokerto. A total of 177 respondents were selected using the snowball sampling technique, and the data were analyzed through multiple linear regression with the step-wise method, utilizing Jamovi software. The findings indicate that both financial literacy and financial behavior have a significant positive impact on investment interest, with a significance level of 1%. In contrast, the income variable does not show a significant effect on investment interest. Three regression models were evaluated, all of which demonstrated a strong goodness of fit. The model with the best explanatory power reveals that students' investment interest is primarily influenced by their financial literacy and behavior, rather than their income. These results highlight the need for enhancing financial literacy and behavior through formal education and training programs, in order to boost investment interest among students.
Constructing Optimal Portfolios Using the Single Index Model and Markowitz Model: A Study on Cryptocurrencies Nurhakim, Eko Sanjaya; Soma, Abdul Mukti; Yunita, Irni
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.v7i2.485

Abstract

This study analyzes the formation of optimal portfolios on cryptocurrency assets using the single index model and the Harry Markowitz model. This study covers 79 cryptocurrencies with the largest market capitalization during the period June 2023–June 2024. We calculate the optimal portfolio using the single index model and Markowitz, and evaluate its performance using the Sharpe Ratio. The results show that the Harry Markowitz model produces better portfolio performance compared to the single index model. The Markowitz portfolio produces a positive Sharpe ratio (1.8496), a portfolio return rate of 7.678%, and lower risk (0.0415). Conversely, the single index model portfolio shows a negative Sharpe ratio (-2.0971), indicating lower returns than risk-free assets. In addition, the Markowitz model offers more efficient diversification than the single index model. However, in general, both the Single Index Model and the Markowitz Model have a significant effect on the formation of optimal portfolios, with the Sharpe Index proving to be a significant mediator in the relationship between the two models and the optimal portfolio. The R-squared value shows that the SIM variables, Markowitz Model, and Sharpe Index explain 48.4% of the variation in the optimal portfolio. This study recommends the use of the Harry Markowitz model for cryptocurrency investment because it can provide higher returns with more controlled risks. This study provides important insights for investors on the strategy of diversifying cryptocurrency asset portfolios.
Revealing Corporate Value: The Role of Investment Decisions, Debt Policy, and Ownership Structure Brahmayanti, Ida Ayu Sri
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.v7i2.493

Abstract

This study examines how investment decisions, debt strategies, and ownership structures influence corporate value, specifically targeting manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. Using a quantitative approach and Partial Least Squares (PLS), the research integrates these critical factors into a comprehensive framework. The findings indicate that asset growth significantly impacts corporate value, highlighting the importance of effective investment strategies, while debt expansion positively influences firm value. However, managerial ownership does not exhibit a strong direct relationship with asset growth, equity expansion, or debt policies. Furthermore, this study highlights the significant role of institutional investors in strengthening corporate governance and reducing agency conflicts. Drawing on recent findings, it underscores the importance of intellectual capital and cash reserves in boosting financial performance and market valuation. The effective management of intellectual capital components—namely human, structural, and relational capital—serves as a bridge between financial performance and market valuation, while strategic cash reserves reflect financial stability and potential for growth. By synthesizing investment, financing, and ownership decisions, this study offers a novel perspective and practical implications for firms navigating post-pandemic economic recovery, emphasizing the synergy of financial strategies in optimizing corporate value and enhancing shareholder wealth.
Government Strategy in Addressing the Impact of Economic Growth and Energy Consumption on Environmental Degradation Setiawati, Ririt Iriani Sri; Imamah, Fauziyah
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.v6i2.495

Abstract

The report discusses the serious environmental issues Indonesia's growing economy and rising energy use have brought about. In addition to examining government initiatives to lessen these impacts through sustainable development regulations, the goals include evaluating the connection between economic indicators and environmental results. The research employs a mixed-approaches strategy, combining quantitative and qualitative methods. The quantitative analysis, which employs time series data from 1991 to 2020, focuses on carbon dioxide emissions per capita as the dependent variable and GDP and energy consumption per capita as independent variables. Multiple linear regression using Ordinary Least Squares (OLS) evaluates these correlations. A thorough grasp of the relationship between economic growth, energy consumption, and environmental deterioration is provided by qualitative analysis, which entails a review of the literature to investigate government initiatives addressing environmental concerns. The study results show a substantial positive correlation between Indonesia's carbon dioxide (CO₂) emissions, energy consumption, and economic development. The analysis indicates that the ongoing economic activities driven by fossil fuel consumption will exacerbate environmental degradation without significant intervention, necessitating effective government policies for sustainable development and emission reduction. The study concludes that economic growth and energy consumption significantly contribute to Indonesia's environmental degradation, particularly through increased carbon dioxide (CO₂) emissions. It recommends that the government strengthen policies promoting sustainable energy use, increase investment in renewable energy technologies, and implement stricter regulations on industrial emissions. Additionally, fostering public awareness and education on environmental sustainability is crucial for effective long-term solutions.
Sustaining Government Internal Auditor Performance: A Mixed Method Study Hwee, Teng Sauh; Nasution, Siti Aisyah
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.v7i1.498

Abstract

Both public and private organizations in the modern era greatly value the services of auditors since the outcomes of their decisions can reveal an organizations transparency. To ensure no errors are made when evaluating an organization, an auditor needs to be competent and independent in attitude. This study aims to analyze and examine the factors that influence time budget pressure, independence, and competence on internal auditor performance in BPKP North Sumatera. Research is being conducted using an applied mixed-methods approach. All BPKP North Sumatera auditors are included in the research population for both the qualitative and quantitative sections. Purposive sampling was used to select six audit managers and staff for the qualitative section research sample and to select fifty-five people for the quantitative section study sample. The data was analyzed with Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of this study indicate that time budget pressure, independence and competence have significant effects on the internal auditor performances. Meanwhile, motivation had no effect on the performance of the internal auditor in BPKP North Sumatra. Motivation is proven to be able to mediate the effect of independence on auditor performance. Motivation is unable to mediate the effect of time budget pressure and competence on the internal auditor performances in BPKP North Sumatera. The study findings suggest that internal auditors should be considered when evaluating government sector audits and that they should be provided with information to help government internal auditors maintain and enhance audit quality.
Drivers, Barriers and Key Success of Digital Transformation on SMEs: A Systematic Literature Review Krismajayanti, Ni Putu Ari; Darma, Gede Sri; Mahyuni, Luh Putu; Martini, Ida Ayu Oka
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.v7i1.505

Abstract

Digital transformation represents a critical initial step for Small and Medium Enterprises (SMEs) in adapting to digitalization. This process involves technological innovations, efficient economic operations, and strategic initiatives to support SMEs. The SME sector holds significant importance as a cornerstone of national economic development. This study employs a systematic literature review to synthesize insights into the driving factors, barriers, and success strategies for SMEs undertaking digital transformation. The driving factors are categorized into individual, technological, environmental, and organizational contexts. Conversely, the barriers include challenges faced by individual business actors, as well as technical, environmental, organizational, and cultural constraints. The success of SMEs in this transformation depends on both internal and external factors. Internally, success is fostered through adequate knowledge and education on digitalization, the development of innovative business models, digital capabilities, organizational functions, culture, and effective human resource management. Externally, success depends on adapting to environmental shifts, building partnerships, and utilizing government regulatory support, which serves as a key driver of digital transformation for SMEs. These results imply that policymakers, SME practitioners, and SME stakeholders have to collaborate in overcoming challenges and seizing opportunities for SME digital transformation. 
Income Smoothing, Displaced Commercial Risk and Bankruptcy in Indonesian Islamic Banks During the COVID-19 Pandemic Laela, Sugiyarti Fatma; Latif, Abdul
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.v6i2.507

Abstract

This research seeks to examine how the COVID-19 pandemic has influenced shifts in income smoothing practices within Islamic banks in Indonesia. It also investigates the effect of income smoothing on displaced commercial risk (DCR) and the influence of DCR on the potential for bankruptcy in Islamic banks. Using a quantitative approach, the study employs a mean difference test and panel data regression through path analysis in relation to 13 Islamic banks over two 21-month periods before the pandemic (July 2017 to March 2019) and during the pandemic (April 2019 to December 2020). The findings reveal significant differences in income smoothing behavior between the pre-pandemic and pandemic periods, with income smoothing negatively affecting DCR. Furthermore, a lower DCR leads to a lower bankruptcy risk, as measured by the z-score. These results highlight the interconnectedness of income smoothing, commercial risk management, and financial stability in Islamic banks during periods of economic uncertainty. The study concludes that Islamic banks need to enhance risk management strategies to mitigate the effects of external economic shocks.

Page 17 of 19 | Total Record : 187

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