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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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Firm Life Cycle and Investment Inefficiency Amelia Graciosa; Gracia Gracia; Rita Juliana
Journal of Accounting and Strategic Finance Vol 3 No 2 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.86

Abstract

This paper investigates whether the firm's life cycle stages carry out free cash flow efficiently or not before their investment performance. We utilize cash flow patterns to classify firms into five several life cycles stages. Our data consists of non-financial firms listed in Indonesia Stock Exchange from 2008-2018. We find evidence that Indonesian firms in the introduction, growth, and shakeout stage are underinvesting. This paper also shows that firms in decline stage are overinvested. The characteristic of the mature firm includes that firms with high cash flow will tend to overinvest. However, contrasting with mature firms' common characteristics, our results show that Indonesian firms in maturity stage tend to underinvest. The results also imply that the government should acknowledge the existence of Indonesian firms' investment inefficiency problem. Overall, this paper contributes to the literature by providing empirical evidence on Indonesia's investment inefficiency phenomena. It is suggested that further research may select a different method in calculating growth opportunities and may also study private firms since it tends to have higher financial constraints.
The Role of Prudence in Moderating the Effect of Bonus Mechanism, Intangible Assets, and Inventory Intensity Ratio on Transfer Pricing Uswatun Khasanah; Trisni Suryarini
Journal of Accounting and Strategic Finance Vol 3 No 2 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.89

Abstract

This study aims to examine prudence's role in moderating the effect of bonus mechanism, intangible asset, and inventory intensity ratio on transfer pricing decisions. This research population is all property, real estate & construction companies, and manufacturing companies listed on the Indonesia Stock Exchange in 2018. The sampling technique uses a purposive sampling method to obtain 109 units of analysis. This study uses moderated regression analysis (MRA), which is processed using IBM SPSS 21. This study proves that the bonus mechanism does not affect, while intangible assets and inventory intensity ratio significantly affect transfer pricing decisions. Prudence is proven to moderate the intangible assets' influence but does not moderate the impact of the bonus mechanism and inventory intensity ratio on transfer pricing decisions. This study concludes that the bonus mechanism does not affect the transfer pricing decision. Prudence is proven to moderate the effect of intangible assets but does not moderate the impact of the bonus mechanism and inventory intensity ratio on transfer pricing decisions.
How Do Trading, Service, and Investment Sector Companies Make Transfer Pricing Decisions? Desy Wahyu Priyanti; Trisni Suryarini
Journal of Accounting and Strategic Finance Vol 4 No 1 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.109

Abstract

The purpose of this study was to examine the effect of bonus mechanisms, tunneling incentives, debt covenants, and sales growth on company decisions in transfer pricing practices. Trading, service, and investment companies listed on the Indonesian Stock Exchange (IDX) in 2014-2018 were used as the research population. The sampling technique used a purposive sampling method with specific criteria so that the final sample of the study was 21 sample companies. The research analysis technique used multiple regression analysis techniques using the IBM SPSS 21 application. This study proved that the bonus mechanism and sales growth could not influence the company to choose to practice transfer pricing. Tunneling incentives have a positive and significant effect on the decision to practice transfer pricing. In contrast, debt covenants have a negative and significant impact on the decision to practice transfer pricing. This research concluded that bonus mechanisms and sales growth could not determine transfer pricing practice decisions, while tunneling incentives can influence companies in making decisions on transfer pricing practices. Debt covenant has a negative and significant effect on transfer pricing practice decisions. Future research may use other bonus mechanism measures, such as proxies for compensation. Subsequent studies can select company objects with a larger population, such as non-financial companies on the IDX.
Board of Directors, Audit Committee, Executive Compensation and Tax Avoidance of Banking Companies in Indonesia Utami Nuur Lailatul Idzniah; Yustrida Bernawati
Journal of Accounting and Strategic Finance Vol 3 No 2 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.111

Abstract

Tax avoidance is the hottest issue in the last five years. It is reinforced with the Tax Amnesty Program by the Directorate General of Taxation (DJP), which began in June 2016. Therefore, this study aims to obtain empirical evidence of the influence of good corporate governance and executive compensation on corporate tax avoidance. This study used 215 banking companies listed on the Indonesia Stock Exchange (IDX) for 2014-2018. This study using a purposive sampling method that produced 119 suitable samples. The analytical method used is multiple linear regression analysis through IBM SPSS Statistics 25 software. Computation of tax avoidance is proxied by computing of Effective Tax Rates (ETR). Good corporate governance is proxied by the size of the board of directors and the audit committee, and executive compensation is proxied by all director compensations. The size of the audit committee is a total of the audit committee in one period. The size of the board of directors is the total of the board committee in one period. This study used ROA and Leverage as a control variable. In this study, it was found that executive compensation and good corporate governance, which was proxied by the Size of the board of directors and the Size of the audit committee shown a positive effect on tax avoidance. Investors who do not want tax avoidance must pay attention to executive compensation and good corporate governance in the company. In contrast, control variables have not significant effect on tax avoidance.
Mysticism of Selling Price Hamemayu Hayuning Urip Bebrayan (Kejawen Ethno-Economic Approach) Whedy Whedy Prasetyo
Journal of Accounting and Strategic Finance Vol 4 No 1 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.125

Abstract

The qualitative research of this kejawen ethno-economic aims to reveal actions kejawen culture of hamemayu hayuning urip bebrayan. Culture staple seller of panunggalan community in Gede Traditional Market-Surakarta makes people together with buyers. This atmosphere makes selling price determination is not solely economic benefits as much as possible. Therefore, the cultural tradition of hamemayu hayuning urip bebrayan becomes an analytical tool. Data was collected through participant observation of the panunggalan community and scholars. The results show cultural mysticism affects selling the price-determining concept that combines economic and non-economic values. This combination makes selling activities profit and loss and a spiritual and social belief that God gives sustenance through the buyer. An achievement makes it easy for sellers to feel what the buyer feels and considers the buyer, not someone else. This inner and outer whole conviction gave rise to kejawen ethno-economic. Ethno-economics is a transaction activity based on sympathetic feelings and thoughts not to harm (rumangsa handarbeni) by prioritizing honesty and kindness between seller and buyer. The activities of economic actors originate from the balance between the way of life and activities. The balance to always remember and obey God and love fellow humans as a form of guidelines for living life. Guidelines are the essence of life serenity according to God's will. This condition fosters a close brotherhood of increasing brothers (sedulur). Fraternal relations as a form of harmonious interaction, so far, have provided fluency (pelarisan) and wealth (pesugihan)
Cryptocurrencies as a Hedge and Safe Haven Instruments during Covid-19 Pandemic Nensya Yuhanitha; Robiyanto Robiyanto
Journal of Accounting and Strategic Finance Vol 4 No 1 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.129

Abstract

This study examines the potential of cryptocurrencies such as bitcoin, ethereum, ripple, tether, and bitcoin cash as hedging instruments and a safe haven for the Indonesian capital market, especially during the Covid-19 pandemic era. Now, Indonesia's capital market condition is in turbulence. The benefit of this research is to help the investors make decisions on which cryptocurrencies can be an instrument hedge and safe haven in this Covid-19 pandemic era for Indonesia Stock Exchange (IDX). The data used in this study are data on the closing price of the Composite Stock Price Index (CSPI), bitcoin (BTC), ethereum (ETH), ripple (XRP), tether (USDT), and bitcoin cash (BCH) from January 3 to June 16, 2020. Data analysis used Generalized Autoregressive Conditional Heteroscedasticity (GARCH) and Quantile Regression (QREG). This study found that bitcoin, ethereum, tether, and bitcoin cash can act as a hedge, but only the ripple cannot act as a hedge. Bitcoin, ethereum, ripple, tether, and bitcoin cash cannot act as a safe haven when the Indonesian capital market was getting extreme, like during the Covid-19 pandemic era. The roles of bitcoin, ethereum, ripple, tether, and bitcoin cash as safe havens will fade when conditions in the Indonesian capital market become more extreme. This research can be used as a reference for investors for their investments by looking top four cryptocurrencies as a hedging instrument. However, in severe conditions such as during the Covid-19 Pandemic, the top five cryptocurrencies cannot be used as a safe haven, as revealed in this study.
Auditor Switching, Financial Distress, and Financial Statement Fraud Practices with Audit Report Lag as Intervening Variable Fandry Widharma; Endah Susilowati
Journal of Accounting and Strategic Finance Vol 3 No 2 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.135

Abstract

This research aims to examine Auditor Switching and Financial Distress's effect on the possibility of Financial Statement Fraud occurrence, which is proxied by using the F-Score formula, and Audit Report Lag Intervening variable. This study's subjects are companies engaged in manufacturing and listed on the Indonesia Stock Exchange (IDX) with a research period in 2014-2018. The sample in this study used a non-probabilistic purposive sampling technique with a total of 27 manufacturing companies. The analysis technique in this study uses Partial Least Square (PLS) with smart PLS 3.0 tools. Results indicate that financial distress and audit report lag directly affect Financial Statement fraud. Auditor report lag as an intervening variable does not influence the relationship between auditor switching, financial distress, and Financial Statement fraud. These results imply that investors must be more careful in investing in the company with a lag in their audit reports. It is also suggested that management must continue to be cautious with the opportunity to do fraud in the financial statement.
Does Managerial Ownership Moderate the Relationship between Corporate Social Responsibility Disclosure and Tax Aggressiveness? Devi Putri Anggraeni; Sri Hastuti
Journal of Accounting and Strategic Finance Vol 3 No 2 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.137

Abstract

Companies' disclosure is an important thing to do because it is one of the corporate governance concepts. The purpose of this study is first to investigate the influence of corporate social responsibility disclosure on corporate tax aggressiveness. Also, to prove the influence of managerial ownership as a moderating variable in the relationship between corporate social responsibility and tax aggressiveness. This study uses secondary data, namely financial statements and annual reports that have been published by companies on the Indonesia Stock Exchange and the company's website. This study's population are mining companies listed on the Indonesia Stock Exchange during the 2014-2018 period. Using the purposive sampling method, the total sample of this study is 30 data from 39 companies. Data were analyzed by descriptive analysis and multiple regression analysis. The results of this study indicate that Corporate social responsibility disclosure affects tax aggressiveness. And managerial ownership as a moderating variable affects the relationship between corporate social responsibility disclosure and tax aggressiveness. It is suggested that companies must pay attention to the CSR disclosure and ownership structure and their relationship with tax aggressiveness.
Supply Chain Management Analysis Using the Business Process Model and Notation in the Midst of Covid-19 Pandemic Nania Nuzulita; Rheinata Saskya Aziizah Djohan; Salsabila Roiqoh
Journal of Accounting and Strategic Finance Vol 3 No 2 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.144

Abstract

Supply Chain Management (SCM) aims to maximize the value of the products produced to meet customers' needs and demands. This study aims to conduct an assessment of Supply Chain Management at MS Company and suggested BPMN with adjusted business processes. The Business Process Model and Notation (BPMN) approach is useful for describing complex business process modelling in detail but still easy to understand. Thus, it can minimize errors in implementing business processes. We used the study case approach to conduct this research by studying several journals related to SCM. A discussion was then held to improve the four main processes associated with SCM, and the improvement was written by using BPMN. This study explains that BPMN can be used to give detail and minimize errors so that the modified business process modelling is easy to understand and facilitates communication between business process designers and business process executors. Some MS company improvement in its SCM includes production scheduling, goods procurement, production implementation, and warehouse management. It is suggested that further observation and examination of the improved SCM is needed to prove the new SCM's success in the midst of the covid-19 pandemic.
Redesigning Clinical Pathway of Elective Caesarean Section Using Activity-Based-Costing Reduce Exposure to COVID-19 Lidia Asjanti; Nikma Fitriasari; Ali Djamhuri
Journal of Accounting and Strategic Finance Vol 4 No 1 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.145

Abstract

This research objective is to discover non-value-added activities in the elective cesarean section (CS) clinical pathway (CP) through cost analysis using the ABC method and redesign elective CS CP at W Hospital. Activity-Based Costing (ABC) is an accounting system designed through activity management. The ABC system identifies all functions in the service process chain, calculates the activity costs, and assigns costs to cost objects, such as activity-based service products. This calculation method emphasizes the service process. The ABC method is seen as a unit cost calculation system that is suitable for hospitals. CP costing using the ABC method is a cost analysis using CP as the basis for service activities. The CP of Elective CS consists of various activities. This study used a case study approach. The eight informants were the head of finance, the head of medical services and support, one ob-gyn specialists, one anesthetist specialists, one outpatient installation nurse, one midwife, one inpatient installation midwives, and one nutritionist. The COVID-19 changed the procedures and influenced the activities of CS CP. The analyses were conducted using the ABC method and data triangulation. Non-value-added activities found were clinical assessment in the emergency room (ER), laboratory activities, and organic waste treatment. Non-value-added found in clinical assessment in the ER, laboratory examinations, and organic waste treatment. CP CS redesign consists of activities of admission, pre-operation, and post-operation, surgery, pharmacy, nutrition, medical records, laundry, billing, logistics, and management administration. The researchers suggest that W hospital should redesign elective CS CP activities to eliminate non-value-added activities.

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