JASF (Journal of Accounting and Strategic Finance)
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.
Articles
184 Documents
<![CDATA[Moderating Effect of Regional Original Revenue on the Influence of the Number of Tourists on Regional Revenue and Expenditure Budget ]]>
<![CDATA[I Nyoman Sutapa]]>;
<![CDATA[Ni Putu Riski Martini]]>;
<![CDATA[Ni Luh Putu Mita Miati]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33005/jasf.v1i02.28
<![CDATA[This study aims to provide empirical evidence about the effect of the number of tourists on the Regional Revenue and Expenditure Budget (APBD) with local original revenue (PAD) as a moderating variable. The population in this study was at the Regency or City Government in Bali from 2008 to 2017. The testing tools used were Partial Least Square analysis - Structural Equation Modeling (PLS-SEM). The results of this study prove that the number of tourists has a significant positive effect on the APBD with PAD as moderator. The number of tourists has a positive and significant effect on PAD, PAD has a positive and significant effect on the APBD. While the direct influence between the number of tourists to the APBD is not significant.]]>
<![CDATA[The Effect of Disclosure of Sustainability Report on Financial Distress with Company Performance as Intervening Variables ]]>
<![CDATA[Dian Oktarina]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33005/jasf.v1i02.29
<![CDATA[This study examines the effect of sustainability report disclosure on financial distress with corporate performance as an intervening variable. Corporate performance measured by Return on Assets (ROA). Sustainability report disclosure that used in this research were economic, environment, labor practices and decent work, human right, product responsibility, society. The population of this study is non-finance and banking companies listed at IDX. The sample of this research were 29 non-finance and banking companies listed in IDX during 2012-2016. This research used multiple linear regression and logistic regression method for testing the hypothesis. The results of this research showed that in the first model, sustainability report disclosure doesn't affect corporate performance. The second model showed that public responsibility aspect of sustainability report disclosure, negative effects on financial distress. The last model showed that corporate performance doesn't affect financial distress. Therefore, corporate performance can’t be used as an intervening variable. The implications of this study theoretically can provide evidence of the theory being tested related to the effect of sustainability report disclosure on financial distress with company performance as an intervening variable. Practically, this research is expected to be able to give an overview of the importance of sustainability reports disclosure to be made and published periodically by the company because this is considered to improve the performance of the company which will minimize or prevent companies from financial distress.]]>
<![CDATA[Factors Affecting the Capital Expenditures in Bali Province ]]>
<![CDATA[Ni Luh Putu Sandrya Dewi]]>;
<![CDATA[Ni Luh Gede Mahayu Dicriyani]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33005/jasf.v1i02.30
<![CDATA[Capital Expenditure is budget expenditure used to obtain or add value to assets that benefit more than one accounting period. Infrastructure development in an area is reflected in the allocation of effective capital expenditure from an area. The purpose of this researce is to determine the factors that influence capital expenditure in the province of Bali. The object of this study is the report on the realization of the regional expenditure income budget APBD in the District/City in the Province of Bali in the Fiscal Year 2013-2017. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that regional original income (PAD) has a significant positive effect, balancing funds have no effect and the surplus financing budget (SILPA) effect on capital expenditure negatively in the province of Bali.]]>
<![CDATA[Cost Control and Profitability of Selected Manufacturing Companies in Nigeria ]]>
<![CDATA[Godwin Emmanuel Oyedokun]]>;
<![CDATA[Amos Olafusi TOMOMEWO]]>;
<![CDATA[Sunday Ajao OWOLABI]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33005/jasf.v2i1.31
<![CDATA[Profitability in manufacturing companies in Nigeria depends on the ability of the companies to grow their earnings and tame their cost profile through cost control techniques. Many manufacturing companies seem not to understand these costs and the impact they have on profitability. This study examined the effect of cost control on the profitability of selected manufacturing companies in Nigeria. The population of the study was the 78 manufacturing companies listed on the Nigeria Stock Exchange as at 31st December 2017. A sample frame of 23 companies listed on the consumer goods sector was selected out of which five companies were considered for a period of 10 years (2005 – 2017). The study adopted a judgmental sampling technique. Data were obtained from the audited financial statement, and the accounts have already validated by regulatory authorities. The study took descriptive and inferential (regression) statistics. It was found that there is a significant negative relationship between the cost of raw materials (CoRM) and profit before tax of manufacturing companies in Nigeria. The study concluded that cost control has a significant positive effect on the profitability of manufacturing companies in Nigeria for the period under review. Therefore, it is recommended adequate management and alternative sourcing of raw materials.]]>
<![CDATA[Student Behavior Intention: An Analysis of Culture, Lecturer Performance, and Academic Services Quality ]]>
<![CDATA[Weny Putri]]>;
<![CDATA[Feby Astrid Kesaulya]]>;
<![CDATA[Yohanes Dicka Pratama]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33005/jasf.v2i2.32
<![CDATA[This study aims to determine the influence of student's culture, lecturer's performance, and academic service quality based on student perception on behavior intention of Musi Charitas Catholic University students (UKMC). The analysis used path analysis with the Structural Equation Model (SEM). The results showed that cultural variables, lecturer performance, and academic service quality from student perceptions influenced the intention of UKMC students to behave. The results of this study provide information related to student culture, academic services that students want, and the ability of lecturers from the student's point of view as well as how these variables affect their intention to behave. This information can provide a gap for UKMC to be able to make improvements in some aspects that are still felt less than customer needs perceptions. Customer needs fulfillment is ultimately expected to shape the positive behavior of UKMC students.]]>
<![CDATA[Financial Distress Prediction Using RGEC Model on Foreign Exchange Banks and Non-Foreign Exchange Banks ]]>
<![CDATA[Laely Aghe Africa]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33005/jasf.v2i1.34
<![CDATA[The bankruptcy of a company can be marked called Financial Distress, and the company is expected to anticipate the situation. This research aimed to analyze whether the RGEC model can be used to predict Financial Distress on Foreign Exchange Banks and Non-Foreign Exchange Banks. The RGEC model uses several ratios including Risk Profile represented by NPL (Non-Performing Loan) LDR (Loan to Deposit Ratio), GCG is represented by the Composite Value of GCG (Good Corporate Governance), Earnings is represented by ROA (Return On Asset), and Capital is represented by CAR (Capital Adequacy Ratio). It is a quantitative study, with a sample of 185 data of Foreign Exchange Bank and Non-Foreign Exchange ranging from 2013 to 2017, and fulfills this criterion for research from IDX. Logistic regression was used in analyzing data and using SPSS version of IBM 23. The results of the study indicate that NPL, GCG, ROA, and CAR are best used to predict financial distress in Foreign Exchange Bank and Non-Foreign Exchange Bank. The results can be applied to banking companies in determining what policies need to be taken when the company experiences Financial Distress.]]>
<![CDATA[Analysis of Financial Performance in Public Sector ]]>
<![CDATA[Rida Perwita Sari]]>;
<![CDATA[Hurip Tjahjono]]>;
<![CDATA[Turino Turino]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 1 No 1 (2018): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33005/jasf.v1i01.35
<![CDATA[The study aims to examine the effect of Regional Original Income (PAD) on the financial performance of the Lamongan Regency (local government in East Java Province, Indonesia). The research was conducted in Lamongan using panel data 2010-2017 (eight years) to promote empirical facts. This study uses the Agency Theory and Fiscal Federalism Theory which are designed in the form of quantitative research approaches. The analysis technique in this study uses Structural Equation Modeling (SEM) with a variance based or component-based approach with Partial Least Square (PLS). The results of this study are the Regional Original Revenue (PAD) effect on three components of regional financial performance as measured by the degree of decentralization, regional financial dependency ratio, and local financial independency ratio. These results indicate that the financial performance of local government is influenced by the PAD. The average value of 20% government of Lamongan can maintain and improve the success achieved and have been effective in doing excavation source - a source of local revenue.]]>
<![CDATA[Analysis of Strategy Positioning, Segmenting, Institutional Image and Service Quality on Services Purchasing Decisions ]]>
<![CDATA[Yekti Winarsih]]>;
<![CDATA[Wiwiek Harwiki]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 1 No 1 (2018): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33005/jasf.v1i01.36
<![CDATA[This study aims to identify the influence of positioning, segmenting, institutional image and service quality strategies on service purchase decisions. The population in this study were all the guardians of Muhammadiyah 18 Surabaya elementary school students, consists of 537 student’s guardians. The sampling technique is cluster random sampling, then obtained 100 guardians of students to be asked to fill out the research questionnaire. The analytical method used to answer the hypothesis in this study is multiple regression analysis. The results of this study indicate that positioning, segmenting, and institution image do not affect service purchasing decisions, while the quality of service influences the purchasing decisions of education services at SD Muhammadiyah 18 Surabaya. The ineffectiveness of positioning, segmenting, and agency image strategies may be due to the inability of the school to determine and implement the strategy. Another possibility is that the influence of the strategy is mediated by the interest of students attending Muhammadiyah Elementary School. Future studies are expected to be able to use intervening variables or other measurements to identify the direct and indirect effects of positioning, segmenting, institutional image, service quality and student interest in service purchasing decisions.]]>
<![CDATA[Concept of Accounting Information System and Management Control System to Improve Company Performance ]]>
<![CDATA[Fella Yunita Fitriyani]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33005/jasf.v2i1.37
<![CDATA[Accounting information systems (AIS) are collections of activities from organizations that are responsible for providing financial information obtained from data transactions for computer-based reporting purposes. So an accounting information system (AIS) is part of a Management Information System (MIS) that is responsible for financial statements and data transactions. Whereas the Management Control System (MCS) is a system used by management including methods, procedures, and strategies to collect, analyze information, evaluate and use it, as well as other actions to exercise control. The explanation above shows that information (accounting information and additional information) is needed by management to control in the company. This study provides a concept regarding Accounting Information Systems, Management Control Systems, and Company Performance. When the management control process is right, then the company's performance in increasing management control systems can provide information in an adequate communication structure so that it can be used as a basis for decision making. Decision making supported by accurate information makes the performance of unit managers able to take anticipatory steps and improve operational efficiency and effectiveness so that the performance of unit managers will be improved.]]>
<![CDATA[The Comprehensive Model of Whistle-Blowing, Forensic Audit, Audit Investigation, and Fraud Detection ]]>
<![CDATA[Atrisia Inayati Mamahit]]>;
<![CDATA[Dekar Urumsah]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33005/jasf.v1i2.43
<![CDATA[Fraud is a problem that has never been resolved from year to year. One type of fraud that often occurs in the government sector is corruption. Various attempts have been made by the government to detect fraud, but the efforts that have been made have not been effective in reducing fraud. This study aims to propose a conceptual model for detecting fraud by linking whistle-blowing, forensic audits, and investigation audits. The conceptual model of this research is expected to provide input to managers and decision makers regarding the factors that need to be considered in improving fraud detection so that in the future fraud prevention methods will be better and better.]]>
