cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Diah Hari Suryaningrum
Contact Email
-
Phone
+6281703170900
Journal Mail Official
jasf.editor@upnjatim.ac.id
Editorial Address
Jalan Raya Rungkut Madya Gunung Anyar, Rungkut, Surabaya, Jawa Timur (60294) Indonesia
Location
Kota surabaya,
Jawa timur
INDONESIA
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
 15   16   17   18   19 
Critical Review of XBRL Financial Reporting: Perspective Pancasila as One of Indonesia’s National Defense Values Budiwitjaksono, Gideon Setyo; Munari, Munari; Suryaningrum, Diah Hari
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.v7i1.511

Abstract

Implementing XBRL (eXtensible Business Reporting Language) reporting, which has been mandatory since 2015, has been a significant development in Indonesia. However, as a concept adopted from developed countries, XBRL may not fully align with Indonesia's national defense values of Pancasila. This research critically reviews the implementation of XBRL financial reporting, emphasizing its alignment with Pancasila as one of the Indonesian national defense values. This study focuses on the implementation, challenges, and impact of XBRL financial reporting. To further understand the relationship between Pancasila and XBRL, this study uses case studies on three government banks, the pioneers in implementing XBRL financial reporting. The critical analysis, particularly from the perspective of Pancasila values, demonstrates that XBRL can enhance the integrity, standardization, transparency, comparability, and public trust in companies, thereby positively impacting long-term performance. These findings not only provide a crucial basis for further research but also offer practical implications for companies to immediately implement XBRL, aligning with the Pancasila as the noble values of the Indonesian nation.
An Evaluation of Risk Management's Impact on University X's Performance Hamzah, Vitra Puspita Dewi; Fatima, Eliza
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.v7i2.513

Abstract

Risk management has become an important element in efforts to improve university quality, especially in the era of globalization filled with challenges and uncertainties. This study aims to analyze the implementation of risk management at University X as a means to enhance the university's quality. This research focuses on the implementation of risk management at the Lembaga Penelitian dan Pengabdian Masyarakat (LPPM), which implements the tri dharma of university in the form of research development and community service, and conducts an analysis using ISO 31000:2018. This research employs a qualitative descriptive method and a case study approach, collecting primary and secondary data through interviews, SOP documentation, and risk management guideline documentation. The research results show that the LPPM of University X has implemented the risk management process using ISO 9001:2015. The implementation of risk management by LPPM can be considered adequate; however, there are challenges such as the establishment of risk criteria, comprehensive risk identification, and the lack of integration of risk management into the strategic decision-making process. This research suggests the implementation of risk management at the university level to ensure the integration of risk management and the enhancement of risk management understanding within the university environment. This finding will help university education service, not limited to University X, to enhance their quality based on risk management.
Herding Dynamics, Volatility, and Market Capitalization: Implications for Stock Returns in Indonesia Pranata, Rengga Madya; Waspada, Ikaputera; Nugraha, Nugraha; Purnomo, Budi S
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.v7i2.532

Abstract

This research examines the connections between herd mentality, price fluctuations, and company size in relation to stock performance for firms listed on the IDX from January 2019 through December 2023. The LSV approach is employed to quantify herding behavior, while historical data is used to calculate volatility. The study investigates how market capitalization and volatility influence the link between herd mentality and stock returns. Weekly stock prices, company valuations, trading volumes, and sales proportions from TradingView comprise the dataset. Findings indicate that market capitalization significantly enhances the relationship between herd behavior and stock returns, particularly for large-cap enterprises. Conversely, volatility weakens this relationship, with herd behavior's impact on stock returns diminishing in turbulent market conditions. These results highlight the significance of company size and market volatility in comprehending group investor conduct and its effects on stock market outcomes. The study's implications include the creation of more flexible investment tactics and market regulations that promote stability across various market scenarios.
Defining and Classifying Corporate Social Costs: An Initiative to Enrich the Thought of Accounting for CSR Saleh, Younis A. Battal
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
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.v8i1.487

Abstract

Purpose: This desk research aims to provide a clear and precise definition of the term "corporate social costs (CSCs)" from the perspective of accountants and to determine a set of standards by which CSCs may be separately identified from corporate economic cost (CECs).  Method: Rational thinking and logical reasoning are frequently used in theoretical studies that seek to advance and strengthen the theoretical framework of any major in the social sciences, including accounting and economics.  Therefore, in order to accurately define and classify direct and indirect CSCs, the research adopts two different approaches: To define and classify indirect CSCs, the research adopted the "External Damage Approach Resulting from the Economic Activities of Companies." To define and classify direct CSCs, the research adopted the "Supporting Social Responsibilities Approach. "The characteristics of direct CSCs can be inferred by studying the nature of the obligation to incur these costs, the role they play, the impact they have, the justifications that justify them, the benefits they achieve, and the beneficiaries. Through the characteristics of direct CSCs, the criteria for distinguishing between CSCs and CECs can be determined. Findings: This research is not merely about finding a new, more specific definition related to CSC and CEC, but has been able to establish a set of criteria to distinguish between CSC and CEC. Novelty/Value: Because there aren't many publications in this area, this research is regarded as a contribution to the field of CSR accounting theory.  The results of this research will improve businesses' capacity to truthfully report on their social performance.  In terms of education, this research will clear up any confusion students might have on what CSCs mean.
Behavioral Drivers of Capital Structure and Their Impact on MSE Performance: Evidence from Indonesia Anwar, Vebby; Irwan, Andi; Bin Mohd Zaini, Muhammad Nabil Danial; Budi, Rosdinaman; Tasrim
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
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.v8i1.561

Abstract

Purpose: This study explores how financial behavior influences capital structure decisions and, in turn, affects firm financial performance and sustainable business growth among micro and small enterprises (MSEs) in Indonesia. Drawing on behavioral finance theory, the study examines the effects of three antecedents, financial literacy, risk tolerance, and behavioral biases on capital structure decisions. Furthermore, it investigates the mediating roles of access to finance and financial planning behavior, and the outcome effect of financial performance on long-term business growth. Method:Data was gathered from 420 MSE owner-managers across a variety of Indonesian sectors using a standardized questionnaire. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to examine the data. Findings: Results revealed that all three behavioral antecedents significantly influenced capital structure decisions. Capital structure, in turn, had both direct and indirect effects on firm financial performance, mediated through improved financial access and planning. Moreover, financial performance was found to positively influence sustainable business growth. Novelty/Value:By relating behavioral characteristics to organizational outcomes and financial decision-making in the setting of an emerging economy, the study adds to the body of literature. Targeted financial education and behavioral interventions are necessary to improve financing results for MSEs, among other practical implications.
Profit Sharing System in Islamic Banking Before, During, and After Covid-19 Pandemic, any Moderation? Taudlikhul Afkar; Ulfa Puspa Wanti Widodo; Wisudanto; Lina Rifda Naufalin; Ferry Hariawan
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
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.v8i1.569

Abstract

Purpose: Explain the consistency of the implications of NPF on Profitability with Profit-sharing System of Islamic Banking through mudharabah financing and musharakah financing before, during, and after the Covid-19 pandemic. Method: Quantitative approach is used in this study with. The number of observations is 14 Islamic banks in Indonesia. This study uses combined financial statement data time series from the Financial Services Authority (OJK) for the 2018-2024 period. The data analysis technique uses Moderating Regression Analysis (MRA) with the JAMOVI tool to further examine the contribution of NPF before, during, and after the covid-19 pandemic through Slope Analysis. Findings: First finding explains that NPF before and after covid-19 pandemic weakened profitability through profit-sharing system with mudharabah financing, while NPF during the covid-19 pandemic did not weaken profitability. Second finding explains that NPF before and during the covid-19 pandemic did not weaken profitability, while NPF after the covid-19 pandemic weakened profitability through profit-sharing system with musharakah financing. Novelty/Value: Originality of this study is the consistency of the implications of NPF moderation on the profitability of Islamic banks in Indonesia through profit-sharing system with different times, namely before, during, and after the Covid-19 pandemic, because there is not yet consistency in the statement of NPF's role in Islamic Banks before.
Factors Influencing Fintech Adoption Among MSME’s in Bandung West Java Indonesia Jimmy Julio Ratu Edo; Abdul Mukti Soma; Palti Marulitua Sitorus
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.v7i2.486

Abstract

The purpose of this study was to identify and quantify the factors impacting the adoption of fintech by micro, small, and medium-sized enterprises (MSMEs) in Bandung. The factors are perceived ease of use, perceived utility, financial literacy, user innovation, government assistance, and trust. Based on the data gathered, this study comprised 356 participants who are either performers or owners of Micro, Small, and Medium Enterprises (MSMEs) in Bandung. The correlation between variables is investigated in this study utilising the Partial Least Squares (PLS) data analysis approaches and SmartPLS v 3.2.9 software. The results of the study show that perceived simplicity of use, perceived usefulness, user innovativeness, and trust all have a major impact on Fintech acceptance. In contrast, financial literacy and government backing have no substantial impact on fintech uptake. This study emphasizes the importance of fintech service providers to prioritize ease of service and build trust..Then the government ought to accelerate the development of information and communication technology (ICT) infrastructure, such as expanding mobile broadband coverage and promoting Fintech companies through advantageous laws. Incorporating financial literacy into the school curriculum may help to reduce information asymmetry and improve financial accessibility, hence promoting the growth of MSMEs.
The Impact of Corporate Governance Mechanisms on the Audit Fees of Islamic Banks: Evidence from Malaysia Vendy, Vicky; Ahmad, Maslina; Annuar, Hairul Azlan
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.v7i2.490

Abstract

This study examines the influence of corporate governance (CG) structures on audit processes, specifically regarding audit fee pricing within Malaysian Islamic banking (IB) institutions. This research employs panel data from 16 Islamic banks in Malaysia covering the period from 2011 to 2017. Fixed effects specifications are used to estimate the model of regression. The results show a significant negative relationship between audit fees and the independence of audit committees (AC) and the expertise of Shariah committees (SC). The majority of CG variables, however, do not exhibit any substantial relationships with audit fees. The results suggest that a lower-intensity audit is demanded by the agents of internal governance in a highly-regulated industry, possibly due to regulatory supervision and the monitoring of audits overlap. This is the first study on audit fees using IB as the study sample which incorporate and examine SC as one of the unique CG mechanisms that have not been explored in audit fee literature. This paper provides support for the recommendations of the MCCG 2017 and 2021, which involved the step-up practice in relation to the need to establish AC composed only of independent directors. By improving the monitoring function and perhaps lowering the control risk, this AC composition will help organizations receive lower audit fees from their external auditors.
Sustainability Performance and Companies Financing: Does Audit Quality Matter? Rafiuddin, Muhammad; Putri, Fitri Anisa Nusa; Chen, Yuan; Haryono, Slamet
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.v7i2.514

Abstract

Public listed companies are increasingly recognizing the importance of corporate social responsibility in their sustainability initiatives. Supporting the stakeholder theory, a commitment for social responsibility activities that reflected by CSR performance as a strategy of firms has created a positive image from stakeholder perceptions. This study examines how corporate social responsibility performance affects companies financing and the role of audit quality. To test the study’s hypotheses, the authors applied linier regressions model on panel data by observing samples of Indonesian Islamic listed companies from 2018 to 2022. The results show that a better CSR performance is associated with lower cost of debt and cost of equity. Moreover, this study also reflect upon the importance of audit quality that proxied by the BIG 4 auditors is found significantly moderates in both cost of debt and cost of equity. Thus, a better corporate social performance with the existence of BIG 4 auditor implies the ability of firms accessing to lower-cost capital by minimized the long term risks. The existence of BIG 4 auditors demonstrated the credibility effective monitoring as a good signals for capital provider or lenders. Our study represents a novelty to enrich the relevant literature on the corporate social responsibility by expanding it towards the role of audit quality on both cost of capital proxies.
Innovations in Strategic Finance and Accounting: Insights from Research Centers in a VUCA Environment Wijaya, Raden Muhammad Syah Arief Atmaja; Yuhertiana, Indrawati; Sucahyati, Diarany; Izaak, Wilma Cordelia; Susilowati, Endah; Suryaningrum, Diah Hari; Ignathia Martha Hendrati; Sukiswo, Helmy Wahyu; Widodo, Condro; Wati, Seftin Fitri Ana; Fitri, Anindo Saka
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.v7i2.529

Abstract

This paper examines the function of research centers in promoting strategic innovations in finance and accounting under the VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) paradigm. This work employs a qualitative approach, incorporating benchmarking of research centers and literature evaluation, to identify approaches that improve financial resilience and adaptation. There are three research that develop financial resilience fields from Indonesia, Canada, and the United States that were analyzed. The data was obtained from field benchmarking and website observation. Comparative analysis is used to get a deep understanding of how research centers facilitate the advancement of innovative financial and accounting strategies to tackle challenges in VUCA environments. The results underscore the importance of collaboration, technological integration, and actionable frameworks, providing recommendations for academia, governments, and communities to connect research-driven innovation with practical application. This research highlights the unique role of research centers in addressing VUCA challenges by integrating technology-driven frameworks, data-centric tools, and community-based approaches, offering a comprehensive perspective on bridging theory and practice to enhance financial resilience and adaptability.

Page 18 of 19 | Total Record : 187

 15   16   17   18   19 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025 Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024 Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024 Vol. 6 No. 2 (2023): JASF (Journal of Accounting and Strategic Finance) - December 2023 Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023 Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022 Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022 Vol 5 No 2 (2022): JASF (Journal of Accounting and Strategic Finance) Vol 5 No 1 (2022): JASF (Journal of Accounting and Strategic Finance) Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021 Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021 Vol 4 No 2 (2021): JASF (Journal of Accounting and Strategic Finance) Vol 4 No 1 (2021): JASF (Journal of Accounting and Strategic Finance) Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020 Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020 Vol 3 No 2 (2020): JASF (Journal of Accounting and Strategic Finance) Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance) Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019 Vol 2 No 2 (2019): JASF (Journal of Accounting and Strategic Finance) Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance) Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance) Vol 1 No 1 (2018): JASF (Journal of Accounting and Strategic Finance) More Issue