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Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Published by Universitas Ciputra Surabaya
ISSN : 26865505     EISSN : 26864479     DOI : https://doi.org/10.37715/jaef
Core Subject : Economy,
Economics, Econometrics & Finance
Coverage of JAEF includes, but is not limited to issues surrounding: Financial Accounting and Reporting, Capital Market. Management Accounting, Behavioral issues in Accounting. Accounting and Information System, Auditing. Taxation, Accounting Education, Corporate Governance, Professional Ethics. Social and environmental accounting. Entrepreneurship (intrapreneurship, social entrepreneurship, accounting or finance issues in start-up, family business, etc). Financial Technology (digital banking, online/digital insurance, peer-to peer lending, crowdfunding etc.).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 60 Documents
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EFFECT OF HURDLE RATE AND CONFIDENCE ON COMMITMENT ESCALATION Kevilia Rosana; Jesica Handoko
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 3 No 1 (2021): Journal of Accounting, Entrepreneurship and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v3i1.1828

Abstract

Companies make investments to benefit from existing projects. Managers are responsible for every investment decision taken, which must be correct and bring big profits to the future. They have to make the right decisions in continuing or stopping the project. However, managers sometimes make wrong decisions by continuing to continue less profitable projects, known as escalation of commitment. Escalation of commitment is the decision to continue the manager's project even though it is known to be in an unfavorable state to the maximum. This study aims to determine the effect of hurdle rates and confidence on the escalation of commitment. The study's research design used a 3x2 experiment between subjects carried out to Accounting students in WMCUS who had passed the management accounting course. The data from the experiment will be analyzed using ANOVA statistical tools. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Also, there is no interaction between hurdle rates and confidence in the escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Also, there is no interaction between hurdle rates and confidence in an escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Besides, there is no interaction between hurdle rates and confidence in an escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future
ANALISIS OF REPEAT ORDER DECISION ON NYUZUU ENTREPRENEURSHIP THROUGH CUSTOMER SATISFACTION, SERVICE QUALITY AND PRODUCT QUALITY Iwang Suwangsih
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 3 No 1 (2021): Journal of Accounting, Entrepreneurship and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v3i1.2220

Abstract

The purpose of this study to analyze the repeat order decision of the current Nyuzuu beverage products through customer satisfaction, service quality and product quality to NYUZUU’s consumers in Sidoarjo City. The method of this study is quantitave method. The population in this study was 185 consumers (within 2 months), and the sample was 126 respondents. The sampling technique was used purposive sampling. The data obtained were processed using SPSS 16.0 software and analyzed using multiple linear regression analysis. Data collection was obtained by distributing questionnaires. The outcomes of this study are customer satisfaction, and product quality has an important influence in part on repeat order decisions, but service quality has not much. Multiple linear regression analysis shows that the model is Y = 0.569 + 0.548x1 + 0.001x2 + 0.194x3. While the F test results obtained Fcount (34.058)> Ftable (3.15), which means customer satisfaction (X1) and product quality (X3) have a significant effect on repeat order decisions of Nyuzuu products (Y).
TRANSFORMATIONAL LEADERSHIP STYLE, LEVERS OF CONTROL, AND UNIVERSITY PERFORMANCE Silvester Dimas Eka
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 3 No 1 (2021): Journal of Accounting, Entrepreneurship and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v3i1.2221

Abstract

Competition are tight on education is going on, due to changes in the environment. There are 130 private universities that stopped operating in 2015-2019. As the youngest university in East Java and accredited A, Ciputra University is able to pass the competition well. The purpose of this study was to determine the direct effect of transformational leadership on the performance of Ciputra University and the indirect effect through levers of control as a mediating variable. Research sample namely 40 Ciputra University officials including Heads of Departments, Heads of Study Programs, Deans, Chancellors, and Vice Chancellors. Data collection with primary data through spreading quistionnaire. Data analysis was performed using Structural Equation Modeling. The results of the study prove that transformational leadership has an effect on levers of control and university performance. The application of levers of control has a positive effect on university performance, as well as leadership styles that have a positive effect on university performance through levers of control.
DIVIDEND PAYOUT, DEBT POLICY AND INDEPENDENT COMMISSIONERS Luckily Novelia
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 3 No 1 (2021): Journal of Accounting, Entrepreneurship and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v3i1.2230

Abstract

The role of SOE as a contributor to the state revenue and several cases in SOE that have emerged recently has made SOE the focus of the government and investors. Cases that arise include corruption, dysfunctional behavior, and other actions included in the impact of agency theory. It makes researchers interested in examining agency theory's indication in non-financial sector SOEs using dividend payouts with a dividend payout ratio, debt policy with a debt-to-equity ratio, and independent commissioners with the proportion of independent commissioners as an indicator. The samples of this study are the stated own companies in the period 2010-2019. This study uses SOE's financial reports that have been published by related SOE's using secondary data collection methods. The data analysis used a comparative test with the Kruskal Wallis test because the data was not normal. Further analysis was also carried out in post hoc tests and analysis of agency theory indications. This study indicates that there are differences in the indication of agency theory in SOE's in the sectors Property, Real Estate and Building Construction, Infrastructure, Utilities and Transportation, Mining, Basic Industry, and Chemicals, Miscellaneous Industry, and Consumer Goods Industry.
ANALYSIS OF FINANCIAL PERFORMANCE OF CERAMIC, PORCELAIN, AND GLASS SUB-SECTOR INDUSTRIES Kevin Adhiya Kurniawandi
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 3 No 1 (2021): Journal of Accounting, Entrepreneurship and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v3i1.2231

Abstract

One of basic industrial and chemical companies listed on the Indonesia Stock Exchange (IDX is the ceramic, porcelain and glass sub-sector industry. The large number of imported ceramics from China and India has resulted in intense competition between local and imported products. This is also marked by the existence of a government regulation to reduce the number of imported products in Indonesia by increasing 10% tax on imported ceramics. The intense competition can result local products being unable to compete with imported products. The purpose of this study was to determine the direct effect of the liquidity ratio, solvency ratio, dan activity ratio on Return On Assets (ROA) and Market to Book Value (MBV). The samples used in this study were 48 companies form the ceramic, glass, and porcelain sub-sector cluster listed on the Indonesia Stock Exchange (IDX). Data Collection uses secondary data from the company’s financial statements. Data analysis used multiple linear regression using SPSS 22. The results of this study indicate that the current ratio and total asset turnover have positive effect on Return On Assets (ROA). Meanwhile the debt to equity ratio, cash turnover, account receivable turnover, and inventory turnover had no effect on Return On Assets (ROA). Total asset turnover and cash turnover have positive effect on Market to Book Value (MBV). Meanwhile, current ratio, debt to equity ratio, account receivable turnover and inventory turnover have no effect on Market to Book Value (MBV).
THE INDONESIA GO PUBLIC COMPANIES INVESTMENT DECISION ON FIXED ASSETS DETERMINATION Gesti Memarista
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 3 No 2 (2022): Journal of Accounting, Entrepreneurship, and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v3i2.2479

Abstract

Investment is one of the most crucial decisions for go public firms. By investing, the company is allocating funds for a better future. The investment will make allow the money to grow for earning a higher rate of return. This study investigates the factors that influence public companies in Indonesia in making investment decisions by choosing fixed assets. The research samples are listed manufacturing companies in the Indonesia Stock Exchange between 2015-2020. Three independent variables are used, which are operating cash flow, firm value, and firm size, while the dependent variable is investment. The analysis technique used is multiple linear regression. The study result shows that Indonesia’s go- public companies’ investment decision on fixed assets has significantly been determined by operating cash flow and firm size. Meanwhile, firm value has no significant effect on investment decisions.
NARCISSISM NARRATIVE TEXT ANALYSIS OF SEMIOTIC DISCLOSURE ANNUAL REPORT PT MERDEKA COPPER GOLD TBK Anak Agung Gde Satia Utama; Ika Putri Elviana
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 3 No 2 (2022): Journal of Accounting, Entrepreneurship, and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v3i2.2652

Abstract

The purpose of this study is to analyze the phenomenon of narcissism on the case study in a business operation project of PT Merdeka Copper Gold Tbk. in Tumpang Pitu Banyuwangi. In addition, as a company that uses narcissism narrative text for PT Merdeka Copper Gold Tbk. The primary data is from the annual report of PT Merdeka Copper Gold Tbk. in 2015 - 2016 analyzed using semiotic analysis. The results of this study indicate that PT Merdeka Copper Gold Tbk. used narcissism of narrative text that is persuasive to stakeholders with positive performance, especially in the delivery of CSR with exaggeration in the annual report. It is a communicative management action to gain legitimacy, and to create a positive image to stakeholders.
FINANCIAL PERFORMANCE ANALYSIS THROUGHT VALUE FOR MONEY APPROACH IN THE NATIONAL AND POLITICAL UNIT AGENCY OF MAGETAN REGENCY Ahmad Kudhori; Indwi Sinar Hardyanti
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 3 No 2 (2022): Journal of Accounting, Entrepreneurship, and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v3i2.2654

Abstract

This study aims to analyze financial performance through a value for money approach at the National Unity and Political Agency of Magetan Regency. The function of value for money serves as a bridge for local governments to achieve good governance. There are main elements as parameters, namely economy, efficiency, and effectiveness. This study uses descriptive analysis method with primary data sources from performance reports and budget realization reports for the National Unity and Political Affairs Agency of Nganjuk Regency, with data collection techniques in the form of interviews with employees who responsible for financial reporting and documentation studies. The results of the study show that the financial performance of the National Unity and Political Agency of Magetan Regency for the 2018-2020 fiscal year viewed from an economic measurement point of view is considered good, with the results of economic measurements being below the criterion figure, which is less than 100%. The results of the economic measurement for the 2018–2020 fiscal year show the numbers 88,90%, 90,16%, and 89,89%, respectively. Judging from the results of the efficiency measurement, the results showed that in 2018 it was 95,67%, in 2019 it was 101,09% and in 2020 it was 90,12%. This shows that in 2018 and 2020 it was categorized as efficient, while in 2019 it was categorized as less efficient. Judging from the results of the effectiveness measurement, 2018 and 2019 were ineffective at 87,61% and 89,15%, while in 2020 it was categorized as effective with a score of 100,12%.
FINANCIAL ANALYSIS OF RETAIL COMPANIES USING THE ALTMAN, SPRINGATE, ZMIJEWSKI, FULMER, AND GROVER BANKRUPTCY PREDICTION MODELS Trisa Wahyuningsih; Lintang Venusita
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 3 No 2 (2022): Journal of Accounting, Entrepreneurship, and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v3i2.2661

Abstract

Bankruptcy analysis is a method to determine the company's financial condition using a bankruptcy prediction model. The purpose of this study is to determine the financial condition of retail companies in Indonesia listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period, which is measured using the Altman Z-Score, Springate, Zmijewski, Fulmer, and Grover bankruptcy prediction models. The type of research used is quantitative with a descriptive approach. The sample used is 28 retail companies published by the Indonesia Stock Exchange (IDX) for the 2019-2020 period. The data collection technique used is the documentation technique, in the form of annual financial reports of retail companies which are downloaded through www.idx.co.id. The results of data analysis showed that the bankruptcy prediction model of Altman, Springate, Zmijewski, Fulmer, and Grover gave different results, due to differences in the ratio variables used. Several retail companies are predicted to go bankrupt, due to the poor financial performance of the company, causing losses. However, most retail companies are still able to maintain a balance in financial performance and can minimize the risk of bankruptcy during the COVID-19 pandemic. For the company to avoid bankruptcy, the company must manage its financial performance as well as possible, such as regulating the level of sales, company liabilities, company assets, profit before taxes and interest, net income, retained earnings, receivables turnover, working capital, as well as minimizing operating costs company.
THE EFFECT OF INTERNAL CONTROL ON FRAUD PREVENTION BASED ON THE CAUSE FACTORS Fifi Arida Yahya; Lintang Venusita
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 3 No 2 (2022): Journal of Accounting, Entrepreneurship, and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v3i2.2662

Abstract

The purpose of this study is to determine the effect of control environment, risk assessment, control activities, information and communication, and monitoring activities on fraud prevention based on the factors causing fraud adopted from the fraud pentagon theory, which consists of pressure, opportunity, rationalization, ability, and arrogance. The population in this study are employees of a construction service company in the city of Surabaya. The sampling technique used in this study is the non-probability sampling method, which means all members of the population are used as the sample in the study. The number of samples used in this study is 57 respondents, who were employees of the company. The data analysis method used in this study is the Structural Equation Modeling (SEM) based on its variant, namely Partial Least Square (PLS), using the smart pls software version 3.3.5. The results of this study indicate that the control environment, risk assessment, and monitoring activities have positive and significant effect on fraud prevention, but control and information & communication activities have no effect on fraud prevention.

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