cover
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
Journal of Accounting and Finance Management (JAFM)
Published by Dinasti Research
ISSN : 27213005     EISSN : 27213013     DOI : https://doi.org/10.38035/jafm
Core Subject : Economy,
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.
Articles 539 Documents
The Influence of Teaching Staff, Curriculum, Work Culture on the Management of Islamic Education Abd Karim Amarullah; Hapzi Ali; Kasful Anwar
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.v4i1.198

Abstract

This article describes the influence of Islamic education management on educators, curriculum, work culture so that Islamic education management will be very effective in implementation and managerial in an educational institution. The method of writing this literature review article is the research library method, Google Scholar Sourced from online media like Mendeley and others. The results of this article are that 1. Curriculum influences Islamic education management2. Performance influences the management of Islamic education 3. Educational staff influences education management.
Attractive Regional Investment Model for Investors Winna Roswinna; Maria Lusiana Yulianti; Anne Lasminingrat
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.v4i1.205

Abstract

The primary objective of this research is to analyze the potential of the region's limited natural resources, man-made natural resources, and human resources for marketing purposes. By doing so, the regional government can boost the local economy, reduce reliance on financial aid from the central government, and gradually become self-sufficient. This requires a creative approach to fund allocation, whether from the General Allocation Fund (DAU) or Regional Own Revenue (PAD), in an appropriate and fair manner. The local government must also focus on marketing the region's unique products and creating a competitive advantage to attract investors. The ability to attract Special Allocation Funds from the central government is also crucial for the successful implementation of development programs, both social and economic. Effective marketing of regional potentials can generate profits and benefits for the sustainable welfare of the people in the region. The study revealed that investors consider the physical infrastructure and human resources available in the region when making investment decisions.Regional Potential
Stock Prices in Food and Beverage Companies Before and After the Pandemic Hendri Maulana; Annisa Fitri Anggraeni; Jaja; Mochamad Zakaria; Poniah Juliawati; Anna Noviana; Nandan Limakrisna
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.v4i1.206

Abstract

Investment is a commitment to a number of funds or other resources that are currently being carried out with the aim of obtaining profits in the future or can be interpreted as investing money in a company or project for the purpose of obtaining profits. Basically investing is buying an asset that is expected to be resold in the future at a higher value. The expectation of future profits is a compensation for the time and risk associated with an investment made. There are various types of investments on the market, including; time deposits, Bank Indonesia Certificates, stocks, bonds, money market securities, derivative products, property, gold, mutual funds, foreign currencies. The population is food and beverage companies that are listed on the Indonesia Stock Exchange and have closing stock price data, and the sample is 9 food and beverage company on the period 2017-2019 using data panel regression with e-views. The results showed that earnings per share (EPS) had a positive and significant effect on stock prices. Then, Return on Assets (ROA) has a positive and significant effect on stock prices. Also, Debt to Equity Ratio (DER) has a negative and insignificant effect on stock prices.
The Model of Purchasing Decisions Making For Honey Product Agus Mulyana; Deden Komar Priatna; Anne Lasminingrat; Dodi Sukmayana; Dodi Tisna Amijaya; Luthfi Setiadiwibawa; Rudi Suprianto Ahmadi
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.v4i1.207

Abstract

This study aims to explore the perception of Perhutani brand honey products' attributes, brand image, and their influence on consumer purchasing decisions. To achieve this, both descriptive and explanatory survey methods were utilized to understand the behavior of variables and test hypotheses. The research type adopted was causality-based, focusing on establishing a causal relationship between product attributes, brand image, and buying decisions. Individual analysis was conducted on consumers of Perhutani brand HONEY at Ahmad Yani and Setiabudi outlets in Bandung. With a cross-sectional approach, this research collected empirical data to gauge the majority population's opinion. The study found that product performance attributes and reference groups have a considerable impact on the products' selling price trend. The product mix performance and the influence of reference groups play a crucial role in shaping brand image. They also significantly impact purchase decisions. Interestingly, the relationship between brand image and the selling price trend is closely linked. Similarly, the performance of the product mix is also dependent on the reference group.
The Model of Impulse Buying: Consider Price Discounts and Store Displays Nunung Ayu Sofiati; Lili Suryati; Wikrama Wardana; Nana Trisnawati; April Gunawan Malau; Andriasan Sudarso; Albert Gamot Malau
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.v4i1.208

Abstract

This research endeavors to investigate the effects of Impulse Buying Discount Price and In-Store Display on Borma Departement Store Bandung. Additionally, it seeks to determine the combined influence of Price Discount and In-Store Display on Borma Departement Store Impulse Buying in Bandung. The study employs a descriptive quantitative methodology and involves the analysis of data collected from 980 customers at Borma Departement Store Terrain, with 91 respondents selected using a formula method. Both library and field research are used to gather data systematically and objectively. The analytical method used is descriptive analysis, and the findings indicate that Price Discount has a significant positive effect on Impulse Buying, while In-Store Display has a partially positive and significant impact on this phenomenon. The combination of discounted pricing and eye-catching in-store displays can effectively stimulate impulse purchases.
Cryptocurrencies in A Global Islam Economy (Study Mini Review) Ni Nyoman Sawitri
Journal of Accounting and Finance Management Vol. 1 No. 6 (2021): Journal of Accounting and Finance Management (January-February 2021)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v1i6.209

Abstract

The development of the digital era is increasingly widespread, encouraging changes in the payment system that provides services that facilitate economic activity. This also affects the economic behavior of the community. For example, the emergence of crypto currency or cryptocurrency as a digital currency, has almost the same function as other currencies. The difference is, crypto currencies do not have a physical form like fiat currency but in the form of blocks of data bound by hashes as validation. Despite providing a number of advantages for its users, the existence of cryptocurrency in Indonesia is still subject to debate both in terms of regulation and legality, especially from the perspective of Islamic sharia for its use. This article is conducted to review cryptocurrencies that are widely used in transactions, especially investments from the perspective of Islamic law. This research is a qualitative literature review. The data analysis technique in this study is descriptive-analytical with a normative juridical approach to Islamic law. Based on a number of references cited in this study, it is known that investing with cryptocurrency has a very high risk because its value can rise or fall derastically and predictably.
The Effect of The Board of Directors, Audit Committee, and Company Size on The Integrity of Financial Statements (Empirical Study on State-Owned Enterpriseslisted on The Indonesia Stock Exchange 2016-2020 Period) Sri Anah; Rizky Mustika Anggraeni; Abdul Rahmat
Journal of Accounting and Finance Management Vol. 4 No. 2 (2023): Journal of Accounting and Finance Management (May-June 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i2.212

Abstract

This study aims to analyze and obtain empirical evidence about the effect of the board of directors, audit committee and company size on financial statements proxied by conservatism. The sample in this study consisted of 20 State-Owned Enterprises (BUMN) in 2016-2020. With the saturated sample method. This study uses Multiple Linear Regression analysis using SPSS to test the Board of Directors, Audit Committee and Company Size on the Integrity of Financial Statements. The results of this study indicate that the Board of Directors has no effect on the Integrity of Financial Statements, while the Audit Committee and Company Size have an effect on the Integrity of Financial Statements.
The Effect of Time Pressure, Workload and Work-Life Balance in Work From Home Situation on Reduce Audit Quality with Moderating Variables of Work Motivation in BPK RI Perwakilan Sulawesi Utara Nur Isnaeni; Jullie J. Sondakh; Hendrik Gamaliel
Journal of Accounting and Finance Management Vol. 4 No. 2 (2023): Journal of Accounting and Finance Management (May-June 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i2.213

Abstract

This study aims to determine the effect of time pressure, workload, work-life balance on Reduce Audit Quality with work motivation as a moderating variable in the North Sulawesi Representative office of the Audit Board of the Republic of Indonesia (BPK RI). The approach used in this research is quantitative by using primary data through questionnaires. Respondents in this study were auditors at the office of North Sulawesi Representative of BPK RI. Analysis of the data used is Partial Least Square (PLS) using the SmartPLS version 3.0 software program. The results of this study indicate that: 1) Time pressure has a positive and significant effect on Reduce Audit Quality; 2) Workload has a positive and significant effect on Reduce Audit Quality; 3) Work-life balance has a negative and significant effect on Reduce Audit Quality; 4) Work motivation weakens the effect of Time Pressure on Reduce Audit Quality in the North Sulawesi Representative office of BPK RI; 5) Work Motivation weakens the influence of Workload on Reduce Audit Quality in the North Sulawesi Representative office of BPK RI; 6) Work Motivation strengthens the influence of Work-Life Balance on Reduce Audit Quality in BPK Perwakilan Sulawesi.
Influence of Service Quality, Trust, and Timely Delivery of Satisfaction Customer on J&T Express Branch Cikarang West Melani Quintania; Yudi Julius; Nandan Limakrisna
Journal of Accounting and Finance Management Vol. 4 No. 2 (2023): Journal of Accounting and Finance Management (May-June 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i2.214

Abstract

This study aims to determine the effect of service quality, trust, and timely delivery of J&T customer satisfaction West Cikarang Branch Express. The object examined in this study is J&T West Cikarang Branch Express. The results of this study prove that service quality has an effect positive and significant to satisfaction customer, trust influential positive and significant to satisfaction customer, And accuracy time delivery influential positive And significant to satisfaction customer. While simultaneously the quality of service, trust, and timeliness delivery in a manner together influential positive and significant to satisfaction customer.
The Influence of Work Environment, Pay Satisfaction, and Job Stress on Employee Performance A Literature Review Daniel Dewantoro Rumani; Untung Lestari Nur Wibowo; Arief Rusdyansyah; Cris Kuntadi
Journal of Accounting and Finance Management Vol. 4 No. 2 (2023): Journal of Accounting and Finance Management (May-June 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i2.210

Abstract

Employee performance plays an important role in determining the sustainability and success of the company. Some of the factors that affect employee performance include the work environment, salary satisfaction, and work stress levels. In this paper, we will review the results of studies that examine the influence of each of these factors on employee performance. Studies show that a good work environment has a positive influence on employee performance, while salary satisfaction levels and work stress levels have varying influences depending on their levels. From this analysis, it can be concluded that the company must pay attention to such factors to ensure optimal employee performance.

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