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Journal of Accounting and Finance Management (JAFM)

JAFM
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Published by Dinasti Research

ISSN : 27213005 EISSN : 27213013 DOI : https://doi.org/10.38035/jafm

Core Subject : Economy,

Economics, Econometrics & Finance

Journal of Accounting and Finance Management (JAFM) is a peer-reviewed journal published by Dinasti Research, Dinasti Foundation, Indonesia six times a year. JAFM aims to publish articles in the fields of accounting, finance, and management that make a significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its objectives, JAFM provides insights in accounting and finance for academics, practitioners, researchers, regulators, students, and other parties who are interested in developing accounting practices and the accounting profession. JAFM accepts quantitative or qualitative research texts, written in Indonesian or English. JAFM accepts manuscripts from Indonesian writers and writers from various parts of the world.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 539 Documents

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Interpretation Innovative Work Behavior and Transformational Leadership: Analysis Work Engagement and Work Environment on Dinas Pariwisata Kota Padang Chintya Ones Charli; Ariyanto Masnum; Rahmadani Hidayat; Menhard Menhard; Budi Hartoyo
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.173

This research is aimed at uncovering the influence of Work Engagement and Work Environment on Innovative Work Behavior through Transformational Leadership as an Intervening variable. The research was conducted at the Padang City Tourism Office. The study population was 60 employees who worked in the Padang City Tourism Office, both civil servants and honorary employees. Furthermore, 60 employees became research samples taken proportionally and randomly with proportional random sampling techniques. Structural equation modeling (SEM) with a partial least square (PLS) approach is applied as a data analysis method. The results of the study revealed that work engagement and transformational leadership affect Innovative work behavior and work environment does not affect innovative work behavior. Work engagement affects transformational leadership, work environment does not affect transformational leadership. And there is an indirect influence between work engagement and innovative work behavior through transformational leadership.

Application of Knowledge Management in Efforts to Develop Human Resource at the Directorate General of Taxation : (Literature Review of Human Resource Management) Faisal Roni Kurniawan; Widya Natalia Sirait; Shendy Arsela; Achmad Fauzi
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.174

Knowledge management presents an opportunity for changes in the field of information and libraries in order to create forms that are more relevant to changing times. The purpose of this research is to understand the application of knowledge management at the Directorate General of Taxation. The method used in this study is a simple qualitative method through field object observation techniques and literature review. Based on research results, the Directorate General of Taxation has implemented knowledge management very well and consistently so that efforts to achieve individual and organizational performance can be achieved significantly. Through the implemented knowledge management system, institutional transformation becomes faster because all kinds of knowledge can be properly archived and easily accessed by all employees.

Digital Signature Standard Implementation Strategy by Optimizing Hash Functions Through Performance Optimization Ferraro S. Octora Ginting; Veithzal Rivai Zainal; Aziz Hakim
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.175

Security method of data transmission process has been growing rapidly with the science of cryptography. Cryptography can provide security services that includes security aspects like confidentiality, data integrity, authentication and non-repudiation. Modern cryptography uses a key that must be kept secret to overcome the problem of cryptographic security. Problem in the use of the same key by two entities that communicate with each other in exchanging messages is a way to distribute the key. This problem can be overcome by using public-key cryptography, which allows users to communicate securely without a shared secret key. Digital signature is the application of public-key cryptography. When accessing important digital documents, it is necessary to verify the signature given. Implementation of digital signature always requires a hash function. Hash function used in this research namely SHA-256, SHA-384 and Tiger. Federal Information Processing Standards (FIPS) set the cryptographic standard for digital signatures is the Digital Signature Standard (DSS). Algorithms included in the DSS are the Digital Standard Algorithm (DSA), Ron Rives, Adi Shamir, and Leonard Adleman (RSA) and Elliptic Curve Digital Signature Algorithm (ECDSA). So it is necessary to test the best digital signature implementation strategy that can be used by optimizing the performance of the hash function. Performance testing of the three algorithms is done by making an application using a computer programming language C++. Implementation program using C++ class library for cryptographic scheme that is Crypto++ Library 5.6.0. Class libraries used in the classes functions for digital signatures. On the application of digital signatures generated, conducted tests is done by combining each hash function algorithm with each of the DSS in order to compare their performance in terms of time and memory usage. Against the test results are then analyzed using statistical tests. The result shows that pair of Tiger hash function and DSA algorithm is the best combination.

Financial Distress Analysis Using the Ohlson Model in Indonesian State Owned Enterprises Krismularso Seno Pamungkas
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.176

This study aims to analyze financial distress conditions using the Ohlson financial distress model in SOEs Non-Financial Sector for the 2017-2020 financial year performance period. The object of analysis is non-financial and banking SOEs registered under Ministry of SOEs. The results of the study are: 1) The aggregate probability of default for all SOEs has increased from 2017 to 2020; 2) the highest increase is the Probability of Default in 2020 compared to the Probability of Default in 2019; 3) SOEs in the Tourism Sector are the sectors that experience the most financial distress in 2020, while the Plantation and Forestry sector are the least financial distress in 2020; 4) SOEs in the same sector may show a different trend of increasing/decreasing Probability of Default.

Companies in Indonesia Towards the Implementation of Integrated Reporting Devica Pratiwi; Ilham Ilham; Della Verati; Santia Veronika; Sharon Gabriella
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.179

Reports that not only disclose financial information, but also non-financial information that describes the company's overall activities present integrated information are known as integrated reporting. This research was conducted to find out whether companies in Indonesia are ready to switch to integrated reporting. The objects are the annual report and sustainability report of 16 companies from LQ45 listed on the IDX from 2017 to 2019. Data analysis techniques use content analysis based on the International <IR> Framework guidelines which focus on content elements. The results of the disclosure of the annual report and the sustainability report of 16 companies show that in general the companies have presented and disclosed the seven elements contained in the guidelines, namely the organizational overview and external environment, governance, business models, risks and opportunities, strategy and resource allocation, performance and outlook with an average value in the range of 3,563 – 4,958 from a maximum value of 5,00.

Analysis of Market Reactions in Various Industry Sectors Before and After the Announcement of Indonesia's Exposure to the Covid-19 Outbreak Riska Rosdiana
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.180

This study aims to determine the effect of the announcement of the entry of COVID-19 in Indonesia on abnormal returns, trading volume activity and bid-ask spread in the Miscellaneous industry sector listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this study was using the census sampling method and from this method data were obtained as many as 45 companies in the Miscellaneous industry. The method used in this study is an event study, where the event window in this study consists of 7 days before and 7 days after the announcement of the entry of COVID-19 in Indonesia. Hypothesis testing was carried out using the paired-sample t-test and the Wilcoxon signed rank test. The results showed that there were significant differences in trading volume activity before and after the announcement of the entry of COVID-19 in Indonesia. However, there are no significant differences in abnormal returns before and after the announcement of the entry of COVID-19 in Indonesia.

Application of the Fixed Effect Model to Measuring Variables Affecting Stock Price in Companies in the Property and Real Estate Industry Sector Venus F Firdaus; Mohammad Iman Nugroho; Nursina Nursina
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.181

To determine the effect of company size, price book value, and profitability ratio on stock prices, a comparative causal study was carried out with a sample of 11 property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2017 – 2021 which have complete financial statements. Correlation and regression analysis multiplied using Eviews 9 software. The results of this study indicate that the t test proves that company size has a positive direction but has no effect and is not significant on stock prices. Meanwhile, Price Book Value (PBV) and Profitability Ratios are negative and have no but significant effect on stock prices (share). Research with the F test proves that simultaneously firm size, price book value, and profitability ratios affect stock prices. The coefficient of determination test shows the size of the company, price book value, and the ratio of profitability to stock price of 85.70% while 14.3% is the contribution of other factors.

Analysis of Factors Affecting the Performance of Employees in Frozen Product Companies in Jakarta Yosandi Yulius; Yopi Yulius; Abdullah Muksin
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.182

To find out the increase in employee performance, in addition to evaluating work results, the quality and quantity of work is also seen several factors that influence employees to improve their performance. These factors include work motivation, work communication and work stress. This descriptive research uses a quantitative approach with an associative research type, which measures the relationship and influence between variables of work motivation, communication and work stress on employee performance, with 97 respondents at several frozen companies in Jakarta. Data analysis, multiple correlation tests, multiple regression tests and hypothesis testing using statistical tests with the SPSS 27.0 application for windows. The results of the multiple correlation test between work motivation, work communication and work stress with employee performance are 0.885, meaning that they have a very strong and positive relationship. Meanwhile, the results of the multiple regression test obtained a regression equation Y = 7.724 + 0.330X1 + 0.311X2 + 0.196X with a determination coefficient value of 0.772, meaning that the variables of work motivation, work communication and work stress contribute to influencing employee performance by 77.2%. The results of the t test and F test show that all hypotheses are accepted, which means that all independent variables, either partially or simultaneously have a positive and significant effect on employee performance.

The Effect of the Implementation of Government Accounting Standards, Human Resource Competencies, and Integrated Agency-Level Financial Application Systems as Determinants of the Quality of Government Financial Statements Lia Puspasari; Cris Kuntadi
Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i1.185

This article presents a review of the factors that influence the quality of government financial statements as the dependent variable on the implementation of Government Accounting Standards (SAP), Human Resources competencies, and Integrated Agency-Level Financial Application System (SAKTI) as independent variables. This article has a purpose as a hypothesis that builds influence between variables so that it can be used in further research. This article is a literature review that shows that there is an influence of the variable implementation of Government Accounting Standards on the variable quality of government financial statements, the influence of the variable Human Resources competence on the variable quality of government financial statements, and the influence of the variable implementation of the Integrated Agency-Level Financial Application System (SAKTI) on the quality of government financial statements.

Determination of Sales Growth Factors and Growth of Total Assets to Price to Book Value I Wayan Budi Artha
Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i1.187

Research Article Determination of Sales Growth Factors and Growth of Total Assets to Price to Book Value is a scientific article of literature study within the scope of Financial Management science. The purpose of this article is to establish a hypothesis of influence between variables that will be used in further research. Research objects are sourced from online libraries, google scholar, mendeley and other academic online media. Literature research methods, starting from e-books and open access e-journals and reviewing previous research related to this research. The results of this study are: 1) Sales Growth affects Price to Book Value; 2) The growth of Total Assets affects the Price to Book Value; and 3) Sales Growth affects Total Asset Growth.

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Contact Name
Apollo Daito

Contact Email
dinasti.info@gmail.com

Phone
+628117404455

Journal Mail Official
editor@dinastires.org

Editorial Address
Casa Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location
Kota tangerang selatan,

Banten

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Apollo Daito

Contact Email dinasti.info@gmail.com

Phone +628117404455

Journal Mail Official editor@dinastires.org

Editorial Address Casa Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location Kota tangerang selatan, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Apollo Daito

Contact Email
dinasti.info@gmail.com

Phone
+628117404455

Journal Mail Official
editor@dinastires.org

Editorial Address
Casa Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location
Kota tangerang selatan,

Banten

INDONESIA