Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Journal of Accounting and Finance Management (JAFM)

JAFM
Website

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

9 10 11 12 13

Factors Affecting the Corruption Rate: Audit Opinion, Audit Findings, and Follow-up of Audit Results Cris Kuntadi; Didi Suryadi; Galih Anggriawan
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.v4i1.189

This article discusses the factors that affect the level of corruption as the dependent variable. This study is a literature review that describes the effect of the audit opinion, audit findings, and follow-up on audit results on the level of corruption, this article is a study in applied administration to increase the literacy of the influence between variables for further research purposes. The literature review results are that audit opinion, audit findings, and follow-up on audit results affect the level of corruption.

The Relationship of Financial Literacy and Financial Inclusion in Attracting Student Interest to Become Customers Syariah Banking An Ras Try Astuti
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.v4i1.190

The presence of students in the world of Islamic banking as a young generation provides an opportunity for banks to continue to exist in the midst of existing competition. This study investigates how the influence of financial literacy and Islamic financial inclusion in attracting customer interest from among students. This research uses a type of quantitative research with statistical data. The number of respondents was 144 respondents who were students of the Islamic banking study program at the Parepare State Islamic Institute and Parepare Muhammadiyah University. Data analysis technique is a process used to manage research results in order to obtain a conclusion. Statistics is knowledge about data collection, data classification, data presentation, data management, drawing conclusions and making decisions based on certain problems. one sample t test, multiple linear regression test. Partial Test (t test), Simultaneous F Test and Coefficient of Determination Test. The results of the Financial Literacy research show that from the sample calculation values ??above, it is found that the average financial literacy is 43.2% of what is expected. Thus financial literacy is in the good category. Financial inclusion, shows that from the sample calculation value above, it is found that the average financial inclusion = 28.8% is in the good category. Interest in Using Islamic Financial Institutions, shows that from the sample calculation value above it is found that the average financial literacy is 21.6% of what is expected. The correlation coefficient is 0.804 with a significance of 0.000. Because the significance is 0.000 <0.05, Ho is rejected and H1 is accepted. This means that there is a positive and significant relationship between financial literacy and inclusion on the interest of Islamic Banking students at IAIN Parepare and Muhammadiyah Parepare University. The effect of financial literacy and inclusion on student interest in using Islamic financial institutions is 0.804. The calculated F-value is 62,932 with a significance level of 0.000. Because the P-Value <0.05, Ho is rejected or in other words the coefficients ?1 and ?2 affect Y together so that it can be said that the regression model.

The Influence of Tax Planning, Leverage, Profitability, and Firm Size on Firm Value (Empirical Study of Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2019-2021 Period) Sherly Santoso; Devica Pratiwi
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.v4i1.191

The company's goal is to get profits for the survival of the company and maximize firm value. In addition, the company's goal is to increase firm value and optimize wealth for shareholders. If the firm value is high, it can increase the wealth of shareholders. Even the food and beverage industry is defined as a leading manufacturing sector that contributes greatly to the national economy. The purpose of conducting this research is to determine the positive influence of tax planning, leverage, profitability, and firm size on firm value, listed food and beverage sub-sector manufacturing companies that have been listed on the IDX and the number of companies seen from SahamU. The approach used in the following research is the quantitative method and the samples selected using the purposive sampling method. The results of the study show that the third hypothesis (H3) which is accepted, namely profitability, has a positive effect on firm value. While the first hypothesis (H1), second (H2) and fourth (H4) are rejected, because partially tax planning, leverage, and firm size have no effect on firm value.

The Effect Local Ownership, Audit Quality, Audit Committee, And Financial Performance on Company Value Fita Dwi lestari; Erna Setiany
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.v4i1.184

Corporate value is used by management in running the business to maximize shareholder wealth. Local ownership, audit quality, audit committee, and financial performance have prospects in the future so that investors will be interested in investing. This population is in manufacturing companies that pay dividends during the period 2016 to 2021 which are listed on IDX so the sample used is 222 companies. The method used is panel data regression. Findings of local ownership, size audit, audit tenure, audit committee, total asset turnover, and return on assets have a significance on company value, on the contrary debt to assets has no significance on company value. It is suggested that companies can improve local ownership and audit quality in making corporate strategy decisions to increase company value, in addition to financial performance to maximize profits that reflect the company internally

Motivation Mediate the Effect of Education, Work Experience, Intellectual Intelligence, and Discipline on Employee Performance Wayan Gede Endra Bratha; Ni Nyoman Sawitri; Dewi Puspaningtyas Faeni
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.v4i1.192

The purpose of this study is to analyze the effect of education, work experience, intellectual intelligence and work discipline on employee performance mediated by motivation at the Directorate of Security for Vital Objects of the National Police. The population is 170 respondents using saturated sample technique. Data analysis technique using SEM-PLS. The results of the analysis show that education has a positive and significant effect on employee performance, experience has a positive and significant effect on employee performance, intellectual intelligence has a positive and significant effect on employee performance, work discipline has a positive and significant effect on employee performance, education has a positive but not significant effect on motivation, work experience has a positive but not significant effect on motivation, intellectual intelligence has a positive and significant effect on motivation, work discipline has a positive but not significant effect on motivation, motivation has a positive and significant effect on employee performance, motivation is unable to mediate the effect of education on employee performance, motivation unable to mediate the effect of experience on employee performance, motivation is able to mediate the effect of intellectual intelligence on employee performance and motivation is able to mediate the effect of discipline k work on employee performance.

Factors Influencing Teacher Performance and Work Motivation in a Middle School Environment in Central Jakarta Harsono Harsono; Hapzi Ali; Achmad Fauzi
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.v4i1.193

In this study using a quantitative approach with a population and a sample of 80 samples, the object studied in this study was a public junior high school teacher in central Jakarta, the analytical tool used was PLS Version 3.0 and the results obtained were, Style Leadership has a Significant Influence on teacher performance, the School Environment has a Significant Influence on teacher performance, Motivation has a Significant Influence on teacher performance.

Purchasing Decisions Effect of Social Media Marketing, Electronic Word of Mouth (eWOM), Purchase Intention Buyung Romadhoni; Akhmad Akhmad; Naldah Naldah; Niluh Putu Evvy Rossanty
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.v4i1.194

This research aims to examine the effect of social media marketing and e- word of mouth on purchasing decisions; social media marketing and e-word of mouth influence purchase intention; social media marketing and e-word of mouth influence purchasing decisions by mediating purchase intention. This study uses a quantitative descriptive research approach using data obtained from a sample of the study population and analyzed according to statistical methods. The population in this study uses an infinite population, where the infinite population in this study is taken from consumers who have purchased Zoya's hijab products. The sampling technique used was accidental sampling with a total sample of 70 respondents. The analysis technique used is path analysis technique. by collecting data through research instruments, by distributing questionnaires to consumers. The results of the study found that based on the results of the study found that social media marketing and e-word of mouth had a positive effect on purchasing decisions; social media marketing and e-word of mouth have a positive effect on purchase intention; social media marketinghas a positive effect on purchasing decisions through mediation of purchase intention; e-word of mouth has a positive effect on purchasing decisions through purchase intention. social media marketinghas a positive effect on purchasing decisions through mediation of purchase intention; e-word of mouth has a positive effect on purchasing decisions through purchase intention. social media marketing has a positive effect on purchasing decisions through mediation of purchase intention; e-word of mouth has a positive effect on purchasing decisions through purchase intention.

Management of Social Relations in the Development of Islamic Education in Integrated Islamic Junior High Schools in Jambi Province M. Junaidi Habe
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.v4i1.195

The phenomenon of increasing existence of the Integrated Islamic Schools (IT) model in Indonesia, including in Jambi Province, has caught the attention of many researchers. The rapid development is, of course, based on various hypotheses, one of which is the management of social relations which are constructed in such a way as to support the existence of the IT school. This paper aims to highlight how Junior High School (SMP-IT) in the Province manages these social relations and uses them as an alternative in school development. This research uses a qualitative approach with data analysis techniques; reduction, display, and verification. The findings of this study indicate that social relations between SMP-IT schools and the community (pentahelix) are woven in such a solid way to benefit both parties; schools and communities, and of course this solidity is responsible for the existence and development of these IT institutions to date.

Influence of Work Motivation, Occupational Health and Safety on Employee Performance of PT. Cipta Abadi Jaya Trans with Job Satisfaction as Mediating Variable Farley Dharmawan; Deden Kurniawan
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.v4i1.196

Basically, this study aims to examine and analyze the importance of work motivation and occupational health and safety on employee performance by using job satisfaction variable as a mediating variable in the PT. Cipta Abadi Jaya Trans. By using a quantitative research design with an explanatory survey method, namely data collection using a questionnaire with a Likert scale model. The sample collection of organic employee respondent data is 130 respondents. Structural Equation Modeling (SEM) PLS Version 3.2.9 is used as a tool to process data. In this study using four variables, thirteen dimensions and fourty three indicators. From the results of this study it can be concluded that all variables have a significant effect on employee performance, namely: 1) Work motivation on employee performance. 2) Occupational health and safety on employee performance, 3) Job satisfaction on employee performance, 4) Work motivation on job satisfaction, 5) Occupational health and safety on employee performance, 6) Job satisfaction mediates the effect of work motivation on employee performance, 7) Job satisfaction mediates the effect of occupational health and safety on employee performance.

The Effect of Entrepreneurial Orientation on Social Media Adoption and Business Performance Moderated by Innovation Capability in Healthy Food SMEs in DKI Jakarta Felisia Natasha; Lelly Christin; Ferdinandus Winandy Soesilo
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.v4i1.197

Social media has facilitated many people on following healthy lifestyle trend. Consequently, those involved in the food industry should be able to see this as an opportunity to improve performances. This research was conducted on healthy food businesses in DKI Jakarta with the aim of looking at the effect of entrepreneurial orientation, social media adoption, and the ability to innovate on the performance of MSMEs with the adoption of social media as a mediating variable and innovation ability as a moderating variable. This study used a quantitative method with a total of 162 respondents who collected questionnaires and used Smart-PLS 3.3 to test the data. The result of the study shows that entrepreneurial orientation and social media adoption have a significant effect on the performance of MSMEs. Entrepreneurial orientation has a significant influence on the performance of MSMEs which is mediated by the adoption of social media. Entrepreneurial orientation has a significant influence on social media adoption. The ability of innovation does not have a significant effect on the performance of SMEs. Adoption of social media does not have a significant effect on the performance of MSMEs, which is moderated by the ability to innovate.

Page 11 of 54 | Total Record : 539

9 10 11 12 13

Filter by Year

2020 2025

Filter By Issues

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

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