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Accounting and Finance Studies
Published by Profesional Muda Cendekia
ISSN : -     EISSN : 27744256     DOI : 10.47153/afs
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting and Finance Studies is an academic journal published by Profesional Muda Cendekia. Accounting and Finance Studies aims to publish articles in the field of accounting and finance, including but not limited to research results, scientific studies and field cases. It has a purpose to provide a media for academics, researchers, experts and observers to communicate in the framework of scientific development in the field of accounting and finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
 1 
Search results for , issue "Vol. 4 No. 4 (2024): Issue: October" : 8 Documents clear
Unlocking the Power of Financial Experience: How Risk Perception Shapes Investment Decisions Redawati, Redawati; Hayat, Atma
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11022024

Abstract

Research Aims: This study aims to investigate the influence of financial experience on investment decisions, with risk perception acting as an intervening variable among stock investors in Banjarmasin. Design/methodology/approach: The research employs a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to analyze the data collected through a survey questionnaire distributed to 122 stock investors in Banjarmasin. This methodology allows for simultaneous analysis of direct and indirect relationships between variables, providing a comprehensive understanding of the dynamics influencing investment decisions. Research Findings: The findings indicate that financial experience significantly and positively affects investment decisions, suggesting that investors with more extensive financial experience are likely to make more informed and strategic choices. Furthermore, financial experience significantly impacts risk perception, which in turn influences investment decisions, underscoring the crucial role of risk perception as a mediator in this relationship. Theoretical Contribution/Originality: This study contributes to the behavioral finance literature by elucidating the relationship between financial experience, risk perception, and investment decisions. It highlights the importance of financial literacy and education in enhancing investment decision-making processes, thereby promoting more rational and independent investment choices. Keywords: Financial experience, investment decisions, risk perception, behavioral finance, PLS-SEM
The Role of Digital Accounting for SMEs in Facing Business Challenges in the Digital Era Badria, Nuril; Hasanah, Naimatul
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11192024

Abstract

Research Aims: This research aims to analyze the role of digital accounting in increasing operational efficiency and to examine how digital accounting supports MSMEs in adapting to the challenges of the digital era. Design/methodology/approach: The research employed direct observation and interviews with MSMEs in Malang, encompassing various business types, ages, and education levels. This approach provided a comprehensive understanding of the significance of digital accounting for MSMEs in navigating the business environment in the digital era. Additionally, the researchers conducted digital accounting training for MSMEs to further enhance their understanding. Research Findings: The findings indicate that the implementation of digital accounting offers significant advantages for MSMEs, particularly in improving operational efficiency and enabling quicker, more accurate business decisions. These benefits enhance the competitiveness of MSMEs in the digital era. However, the study also identified key challenges, such as the costs associated with digital accounting implementation and the limited understanding and knowledge among MSMEs regarding its use. Theoretical Contribution/Originality: This study adds to the growing body of literature by emphasizing the critical role of digital accounting in enhancing MSME performance in the digital business landscape. It highlights the need for comprehensive training and support to overcome the barriers associated with digital accounting adoption in MSMEs, offering practical insights for both academia and practitioners.
Cracking the Book Value Mystery: Understanding Earning Per Share, Price Earning Ratio, and Operational Efficiency in IDX80 Enterprises Indonesia Bustani, Bustani
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11202024

Abstract

Research Aims: This study aims to elucidate the determinants of book value by investigating the effects of earnings per share (EPS), price-to-earnings (PER) ratios, and operational efficiency among companies listed in the IDX80 index from 2021 to 2023. Design/methodology/approach: The research utilizes a quantitative approach with an explanatory design, analyzing secondary data from the financial reports of 80 companies. Variables like EPS, PER, BV, and NPM are assessed using the Partial Least Squares (PLS) method via SmartPLS to uncover their relationships in the Indonesian capital market. Research Findings: Key findings highlight the significant impact of EPS on share valuation reflected in book value (BV) and the mediating role of NPM in this relationship. The study underscores the complexity of using PER alone to evaluate company worth within the IDX80 index, emphasizing the need for further exploration to enhance investment strategies and financial decision-making. Theoretical Contribution/Originality: This study enhances understanding of equity valuation in Indonesia's capital market by analyzing how EPS, PER ratios, and operational efficiency influence companies in the IDX80 index from 2021 to 2023. It integrates theoretical frameworks like signalling theory and mediation via NPM, showing that EPS significantly impacts share valuation through NPM. The research underscores limitations of using PER exclusively to evaluate company worth, emphasizing the intricate nature of stock valuation in the IDX80 index. Future studies should delve deeper into these factors to improve investment strategies and financial decision-making.
Selfism, Empathy, Idealism and Ethical Decision Making in Business and Non-Business Context Kasingku, Frisky Jeremy
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11232024

Abstract

Research Aims: The purpose of this study is to examine the impact of individual personality on ethical decision-making in the business and non-business context. An individual's personality is measured using narcissism, empathy, and idealism. In addition, this study also examines the influence of idealism as a variable that moderates the relationship between narcissism and ethical decision-making. Design/methodology/approach: Causal studies are conducted to answer research problems. Furthermore, purposive sampling techniques were used to select samples to be used in this study. A total of 192 Accounting and management students were used as sample in this study. Research Findings: . As a result, narcissism, empathy, and idealism influence ethical decision-making in non-business contexts. In addition, the variable of idealism is not able to moderate the influence of narcissism on ethical decision-making. Theoretical Contribution/Originality: The result of this study may benefit the stream of literature related to ethical decision making. The result of this study may also benefit the business practice.
Implementation of Artificial Neural Networks as a Method for Early Detection of Tax Evasion Behavior in Indonesia Nataliawati, Rita; Yaumi , Sri; Qosim; Yulianita Kusumawati , Feni; Sutiani
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11332024

Abstract

Research Aims: This study aims to analyze the ability of the Artificial Neural Network (ANN) model in early detection of tax evasion behavior in Indonesia. Design/methodology/approach: This study uses a qualitative method with a descriptive approach, the types of data used in this study are primary data and secondary data. Primary data is obtained from the results of interviews to obtain the information needed by the researcher. The interview informants came from the DGT sub-Directorate of Potential, Compliance and Tax Revenue with the initials K&H, tax consultants and taxpayers. while secondary data is collected through the DGT online website and through articles and journals on Artificial Intelligence (AI), Artificial Neural Networks (ANN), tax evasion, and financial information data on income, expenses, amount of assets, taxes payable) and behavioral indicators (tax compliance history, frequency of late reporting, significant changes in financial statements). The data analysis technique used is descriptive analysis, namely data collection, data reduction, data presentation and conclusion drawing   Research Findings: The results of this study show that the use of a neural network model can be an effective tool to detect symptoms of tax evasion behavior early. This method allows tax authorities to monitor and identify suspicious activity more efficiently and effectively. Theoretical Contribution/Originality: This study makes a significant theoretical contribution by integrating the use of Artificial Neural Networks (ANN) in detecting tax evasion in Indonesia. The originality of this research lies in the application of ANN in the context of Indonesia's tax system, where the use of advanced technology such as ANN is still relatively new. The study also combines the pentagon's fraud theory, which adds elements of arrogance and competence in the analysis of tax evasion behavior, with a machine learning approach, creating a more holistic and innovative framework
The Impact of Income Diversification on the Performance of South Korea’s Commercial Bank Muhammad Faruq Abdulhakim; Vera Intanie Dewi; Maria Widyarini
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11652024

Abstract

Research Aims: The aim of this research is to investigate the impact of income diversification on the performance of 12 commercial bank in South Korea. Design/methodology/approach: Modern portfolio theory (MPT) is applied as theoretical framework. Panel data regression is used to reach the aim by collecting the yearly data started in 2015-2022 from BoK and South Korea’s FSS. Research Findings: The outcome found the income diversification is negative and significant impact on the bank performance. It also found out that internationalized bank has a better performance than the bank that operates domestically. Last, the control variable (bank size and South Korea’s macroeconomic condition) has positive impact on the bank performance. Theoretical Contribution/Originality: To show the research freshness, this research added internationalization as dummy variable to seize the difference on the performance between the bank that has additional income diversification strategy and the bank that just operates domestically.
Carbon Incentive Distribution in Review of Economic Benefit in Islam and Lucas Critique Aptasari, Fety Widianti; Falah, Muhammad Helmi
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11772024

Abstract

Research Aims: This research aims to review the allocation of carbon incentive funds through the concept of justice in Islam and Lucas' critique, with a focus on the application of carbon incentives in Islamic economic concepts. Design/methodology/approach: This research uses a qualitative approach with a descriptive exploratory method and a humanisteocentric approach to criticise the application of carbon incentives in the concept of Islamic economics and the concept of Lucas criticism. Research Findings: The results show that carbon incentive policies in the context of Islamic economics should be designed to ensure that economic benefits are distributed fairly and in line with the principles of justice and social welfare. Revenues from carbon incentives should be used to support programmes that help reduce economic inequality, protect the environment and empower communities. Theoretical Contribution/Originality: This research contributes to the literature by highlighting the importance of carbon incentive policy design that not only contributes to climate change mitigation, but also strengthens social and economic justice in accordance with Islamic teachings.
Improving Taxpayer Understanding in the UIN Salatiga Community Through e-SPT Filing Assistance Program Pertiwi, Imanda Firmantyas Putri; Rahman, Taufikur
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11832024

Abstract

Research Aims: The general goal of this community service research is to provide assistance in filling out e-SPT for the academic community and surrounding residents of UIN Salatiga, analyze the effectiveness of the assistance program, and analyze the constructs of the TAM theory, which includes perceived usefulness, perceived ease of use, technology perception, and intention to use e-SPT. Design/methodology/approach: This research uses a combination of experimental-quantitative methods with primary data. The experimental method is conducted by comparing the participants' answers to tax-related questions and the technical aspects of filling out SPT before and after the assistance program. The quantitative method with primary data is applied by analyzing the participants' perception questionnaires regarding the usefulness, ease of use, perception of e-SPT technology, and intention to use e-SPT, both before and after the assistance program. The experimental method in this study will use a 2x2 between-subject factorial design. A saturated sample will be used in this research, with a total of 49 participants, comprising members of the academic community and the surrounding residents of UIN Salatiga. Research Findings: The socialization and assistance activities for filling out e-SPT proved to be effective, able to increase respondents' positive perceptions of the usefulness and ease of e-SPT, and were able to enhance the academic community's interest in using e-SPT as a tax reporting platform. However, the perception of usefulness did not influence the academic community's interest in using e-SPT, while the perception of ease of use and technological attitude were able to influence the interest in using e-SPT among the academic community of UIN Salatiga. Theoretical Contribution/Originality: This study provides both practical and theoretical contributions. Practically, it is expected that the assistance in filling out e-SPT will increase the understanding of the academic community and the surrounding residents of UIN Salatiga regarding taxation in general and the technical aspects of filling out e-SPT in particular. Theoretically, this study can contribute additional literature in the field of community service and taxation.

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