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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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Effect of Net Profit Margin (NPM), Return On Assets (ROA) and Debt to Equity Ratio (DER) to Share Prices in Property Companies Registered on the Stock Exchange Indonesia (IDX) Markonah Markonah; Yohanes Ferry Cahaya
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.v4i2.216

Study This aim For know influence net profit margins (NPM), return on assets (ROA) and debt to equity ratio (DER) to prices shares in property companies listed on the Indonesia Stock Exchange (IDX). The population of this study consisted of property companies listed on the IDX on period 2017-2021. Determination of the research sample using the sampling method fed up. There are 35 property companies that meet the criteria. which method used is regression data panel with fixed effect. Results study shows that NPM has a significant negative effect to stock price on company property Which registered in IDX. ROA influential positive significant to the price of shares in property companies listed on the IDX Whereas DER No influential significant to price share on company property registered in IDX.

Millenial Employees Perception Related to Workload, Work Life Balance, Challenge Leadership on Happiness at Work Case Study Kuningan Area South Jakarta Diyah Ayu Aprita Sari; MC Oetami Prasadjaningsih
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.v4i2.219

The purpose of this study is to analyze the perception millenial employees about workload, work life balance and challange leadership on happiness at work. This study used quantitative data types with the population of this study are employees worked in Kuningan Area South Jakarta. The sample used in this study are 100 respondents. The methode used for data collection is by used a questionnaire distribution technique trough google form. The analysis technique in this study used the inner model andouter model test wich were processed and analyzed using SmartPLS software which is equipped with variable descriptions of each respondent’s characteristics. The results of this study showed that the workload had a significant effect on happiness at work, work life balance had a significant effect on happiness at work, challenge leadership had a significant effect on happiness at work, workload had no significant effect on challenge leadership, work life balance had a significant effect on leadership. Concequently millenials do not query about workload but work life balance are the primary reason, and challange leadership to experience hapiness at work.

Factors Influencing Air Cargo Business: Business Plan and Strategy, Professional Human Resources, and Airlines’ Performance Rifqi Raza Bunahri
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.v4i2.220

The air cargo business has facilitated international trade and the global economy. It plays an important role due to its characteristics, such as long-distance capability, short transport times, low network density, and comparatively low transport capacities. This article then tried to explain and analyze some prominent factors that are influencing the air cargo business. During the research process, the author used a qualitative method by focusing on the literature review design. The result of this article showed that three prominent factors have a significant influence on the air cargo business. First, business plan and strategy by creating an integrated and consolidated plan to achieve competitive advantage. Second, professional human resources or actors who have a crucial role in air cargo operations, such as the shipper, freight forwarder of integrator, customs agent, and ground handling agent. Third, airlines’ performance can be found in product and service quality improvement. Furthermore, other factors also have an influence, namely airport management, economic factors, government policies, the air cargo market, technology advancement, and environmental issues.

Determinant Variables Affecting Accounting Conservatism (In Consumer Goods Sector Manufacturing Companies Listed On The Indonesia Stock Exchange In 2020-2022) Venus Fernando Firdaus; Yosandy Yulius; Dwi Eriyanto; Abdullah Muksin
Journal of Accounting and Finance Management Vol. 4 No. 3 (2023): Journal of Accounting and Finance Management (July-August 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i3.231

The purpose of this study is to determine the effect of company growth, investment opportunity set, and debt covenant variables on accounting conservatism. This study used a sample of 60 respondent data consisting of 20 (twenty) companies with the consumer good sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. Sampling using purposive sampling technique and using the explanatory method. Collecting data in this study used a document review technique, where data collection was carried out by reviewing the related company's financial statements. descriptive statistical analysis, by carrying out the coefficient of determination, multiple regression analysis, and hypothesis testing. The research was conducted using the Eviews program version 12. The results show that: 1) Company Growth has no partial effect on Accounting Conservatism; 2) Investment Opportunity Set partially has no effect on Accounting Conservatism; 3) Debt Covenant partially has a positive and significant influence on Accounting Conservatism; and 4) Debt Covenant, Investment Opportunity Set, and Debt Covenant have a significant influence on Accounting Conservatism. According to the coefficient of determination test, which finds an R Square value of 0.731617 or 73.16%, the independent variables in this study are able to explain the dependent variable of 73.16%. This shows that Company Growth, Investment Opportunity Set, Debt Covenant together (simultaneously) have a significant effect on accounting conservatism.

Improving Msme Performance: Management Accounting Strategies, Leadership Quality and Market Orientation Merna Surjadi; Tandry Whittleliang Hakki; Frans Saputra
Journal of Accounting and Finance Management Vol. 4 No. 3 (2023): Journal of Accounting and Finance Management (July-August 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i3.232

The micro, small and medium enterprises (MSMEs) sector plays an important role in the national economy, but high competition makes it difficult for businesses to develop. Company performance is used as a benchmark for assessing business operating systems so it is necessary to know the factors that affect business performance, one of which is the strategic management accounting method. In the context of financing to the MSME sector--as a 61.07 percent contributor to GDP, so that economic growth is maintained, the government has also given a signal to continue to increase financing to MSMEs. The purpose of this research is to test and analyze whether Mannaement Accounting Strategy, Leadership Quality and Market Orientation affect the Performance of Micro, Small and Medium Enterprises (MSMEs). This study uses primary data which is conducted by distributing questionnaires to MSME owners in DKI Jakarta and its surroundings. The method used in this study is quantitative, because this method can test the relationship between variables in a model, both the relationship between variables and their constructs and the relationship between constructs. The results of this study indicate that management accounting strategies have an effect on MSME performance; leadership quality does not affect MSME performance; Market orientation has no effect on MSME performance.

The Influence of Product Quality, Promotion and Price on Purchasing Decisions Islahuben Islahuben; C. Catur Widayati; Yenita Yenita; L. Setya Budiawan
Journal of Accounting and Finance Management Vol. 4 No. 3 (2023): Journal of Accounting and Finance Management (July-August 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i3.235

This study aims to analyze the Purchase Decision at the Wuling Car Showroom in Fatmawati, South Jakarta. This study uses SEM data analysis techniques and data processing using PLS 4.0. The population is the Jakarta community, which has a minimum income of Rp. 4,000,000 with a sample of 135 respondents. The sampling technique used was Pourposive Sampling. By using a quantitative descriptive approach. The results of this study indicate that Product Quality has a significant positive effect on Purchase Decisions, Promotion has a significant positive effect on Purchase Decisions and Price has a significant positive effect on Purchase Decisions.

Factors that Influence Customer Satisfaction and Loyalty of ULaMM At PT. serang Branch Civil National Capital Hera Afrizal; Agus Salim
Journal of Accounting and Finance Management Vol. 4 No. 3 (2023): Journal of Accounting and Finance Management (July-August 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i3.239

Micro Capital Service Unit (ULaMM) is a service from PT. Civil National Capital which was established with the intent and purpose of empowering micro and small businesses through financing and management services. This business unit operates in business-intensive locations with the intention of being able to easily provide financing to micro and small entrepreneurs. To be able to maintain and increase customers, companies must strive to create customer satisfaction and so that customer loyalty can also be created. This study aims to examine the effect of service quality, ULaMM Regular product quality on customer loyalty through customer satisfaction at PT. Serang Branch Civilian National Capital. This study uses a quantitative approach with Structural Equation Modeling (SEM) using the PLS program. The Sobel test was conducted to determine the effect of mediation or intervention. The unit of analysis used is all ULaMM regular customers of PT. Serang Branch Madani National Capital which has top up at least twice. The sample consists of 63 respondents (saturated sample). Data collection techniques were carried out using a questionnaire. It is hoped that the results of this study can prove that service quality and product quality have a positive and significant effect on customer satisfaction and loyalty.

The Effect of Total Debt and Sales on Share Prices of Coal Companies Listed on the Indonesian Stock Exchange for the 2018-2021 Period Michal Wasserbauer
Journal of Accounting and Finance Management Vol. 4 No. 3 (2023): Journal of Accounting and Finance Management (July-August 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i3.264

This research aims to see the effect of total debt and sales on share prices in coal companies listed on the Indonesian Stock Exchange for the 2018-2021 period. The independent variables in this research include: total debt and sales, with the dependent variable being stock price. The data used in this research is secondary data, obtained from the Indonesian stock exchange. The sampling technique used accidental sampling to obtain a sample of 40 coal companies. The tests carried out were the t test, f test, and r-square coefficient of determination. Where secondary data has been tested for validity and reliability, and classical assumptions have been tested and all data is suitable for further analysis or data processing. The company financial data used covers 2018-2021 on the Indonesian Stock Exchange. Data processing uses the IBM SPSS version 27 data processing application. The results of this research show that: 1) Total debt has no partial and insignificant effect on the share prices of coal companies listed on the Indonesian Stock Exchange for the 2018-2021 period; 2) Sales have a partial positive and significant effect on the share prices of coal companies listed on the Indonesian Stock Exchange for the 2018-2021 period; and 3) Total debt and sales have a positive and significant effect on the share prices of coal companies listed on the Indonesian Stock Exchange for the 2018-2021 period simultaneously.

The Influence of Debt Equity Ratio (DER), Earning Per Share (EPS), Net Profit Margin (NPM) and Return on Equity (ROE) on Stock Returns (Study of the Cigarette Industry that Goes Public on the Indonesian Stock Exchange for the 2011-2021 Period) Azimah Hanifah
Journal of Accounting and Finance Management Vol. 4 No. 4 (2023): Journal of Accounting and Finance Management (September-October 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i4.265

The capital market is one alternative used by companies to obtain funds. The presence of the capital market increases the choice of sources of funds for investors and increases investment choices, which can also be interpreted as opportunities to obtain returns. Investment is a commitment to a certain amount of funds or other data sources made at this time with the aim of obtaining a number of profits in the future. This research aims to find the influence of Debt Equity Ratio, Earning Per Share, Net Profit Margin, Return on Equity, Stock Return in the Cigarette Industry that Goes Public on the Indonesian Stock Exchange for the 2011-2021 Period. This research uses an expanatory approach. The object of this research is the cigarette industry listed on the Indonesian stock exchange starting from 2011-2021 on 3 companies which was analyzed using path analysis. From the test results it can be seen that the Debt Equity Ratio (DER), Earning Per Share (EPS), Net Profit Margin (NPM) and Return on Equity (ROE) on Stock Returns is positive and significant. However, if viewed partially, Return on Equity (ROE) has a more dominant influence on Stock Returns. This can be understood because each indicator of Debt Equity Ratio (DER), Earning Per Share (EPS), Net Profit Margin (NPM) and Return on Equity (ROE) is used as an aspect of measuring Stock Returns.

The Effect of Revenue and Operating Costs on Net Income at PT. Fast Food Indonesia Tbk 2017-2021 Yenima Ingat Setia Zebua; Noor Sembiring
Journal of Accounting and Finance Management Vol. 4 No. 4 (2023): Journal of Accounting and Finance Management (September-October 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i4.267

The success of the company can be shown by looking at the growth of net income and revenue as well as how the company in managing operations and finally can get a clear picture of the level of success of the company. This study aims to draw conclusions whether there is evidence that Total Revenue and Operating Costs affect Net Income. In this study the method used is quantitative, the results of this research are processed using SPSS 25. The results of this study indicate that Total Revenue and Operating Expenses have a positive and significant effect on Net Income.

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Apollo Daito

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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

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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