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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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The Effect of Comparative Employee Compensation on Wage and Salary Payments Catrin, Caterina Aruli Iskandar; Driana Leniwati; Agung Prasetyo Nugroho Wicaksono
Journal of Accounting and Finance Management Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i5.268

This research aims to determine the effect of compensation comparisons on non-financial sector companies in Indonesia listed on IDX. The population of this research is all non-financial sector companies consisting of the raw materials, manufacturing and services sectors registered on IDX for the 2019-2021 period. This study uses a quantitative approach. The data analysis technique uses panel data regression. The research results show that salary comparison has a positiive and insignificant effect on company performance. The contribution of this research is to provide information about several factors that influence employee salaries. Also in a different population compared to before, you can find out the incentives given to company employees.

Factors influencing audit opinion going concern Ahmad Faishal Hanif; Firda Ayu Amalia; Agung Prasetyo Nugroho Wicaksono
Journal of Accounting and Finance Management Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i5.269

This study was conducted to investigate the impact of company size, audit tenure, financial distress, and audit quality on going concern audit opinions on all sectors of companies listed on the Indonesia Stock Exchange (IDX), except the financial sector in 2019–2021. The sample consisting of 153 companies was selected using purposive sampling techniques, i.e., companies were selected based on certain considerations. The sample of 153 companies was then analyzed using the logistic regression method and assisted by Eviews 10 software. The results in this study are company size, audit tenure, financial distress, and audit quality have no influence on going concern audit opinion.

The First Refinancing Of Railway Infrastructure In Indonesia: A Part of Public-Private Partnerships (PPP) Helmi Adam; Adler Haymans Manurung; Roy Sembel; Jatmiko Murdiono
Journal of Accounting and Finance Management Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i5.270

Refinancing is an activity that can generate profits for the recipient. Carrying out refinancing can be a challenge for a company so it will make efforts well and optimally so that the refinancing is successful. This research uses a case study method by collecting data through interviews and documentation studies related to refinancing by PT Celebes Railway Indonesia (CRI). The aim of this research is to describe the refinancing carried out by PT CRI with the "Makassar-Parepare Railway" project which uses the Availability Payment (AP) scheme. PT Celebes Railway Indonesia has carried out refinancing after the completion of the construction period, the operations and maintenance processes have also been carried out and the first Availability Payment has been absorbed in December 2022. Refinancing is carried out based on stages developed by PT CRI itself so that profits are obtained for the Company. PT CRI is the pioneer of the first refinancing of railway infrastructure in Indonesia. It is hoped that the success of the refinancing carried out by PT CRI can be used as a benchmark and can be used as a guide for future researchers in carrying out refinancing.

Moderating Effect of Tax Audit Probability on the Causality Between Taxpaying Attitudes and Tax Compliance Behaviour in Restaurants of Uasin Gishu County (Kenya) Kimitei, Edwin; Kiprono, Eric; Sang, Jane
Journal of Accounting and Finance Management Vol. 5 No. 1 (2024): Journal of Accounting and Finance Management (March - April 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i1.263

We investigated the moderating influence of audit probability on the effect of taxpaying attitudes on tax compliance behaviour in restaurants in Kenya. Four linear regression models were compared. Estimations in the models suggest that taxpayers’ attitudes and audit probability have significant effects on the tax compliance of the restaurants, but the influence of external audit probability is more significant. Estimations in model where taxpaying attitudes without the moderating influence of audit probability exerted a significant effect on tax compliance by 22%, while taxpaying attitudes with the moderating influence of audit probability exerted 27%. Taxpaying attitudes with the moderating influence of the external audit probability dimension had a more significant contribution to the changes in tax compliance. The findings demonstrated that if taxpayers’ attitudes improved and audit probability was leveraged by the tax authorities, tax compliance behaviour of restaurants would be improved for restaurant owners in Kenya.

Central Banks and Profitability: A Systematic Literature Review Mega Fauziah; Adler Haymans Manurung; Roy Sembel
Journal of Accounting and Finance Management Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i5.271

Abstract: Although the topic of central bank has been studied mainly in relation to the role of monetary authority and financial system regulator, the topic of central bank profit has not yet received much attention because it is difficult to observe central bank profitability due to their nature as public institutions. The review provides evidence from 22 documents, which are then classified into five central bank profitability themes: independence, monetary policy effectiveness, competition, operations and risk, and public finance. We conclude that central bank profitability can be a research agenda as profitability can be perceived as central banks’ financial strength to conduct their responsibility and to maintain their credibility.

Evaluating the Effectiveness of IPSAS 23 Regulations on the Redemption of Tax Revenues by the Ekiti State Government Niyi Awotomilusi; Oluwayomi Oso; Oluyinka OLUWAGBADE; Muyiwa Dagunduro
Journal of Accounting and Finance Management Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i5.272

Abstract: The study intends to shed light on how adherence to international public sector accounting standards (IPSAS) 23 can enhance the efficient utilization of tax revenues in Ekiti State. In this study, a survey design was employed. Questionnaires were distributed directly to the specified participants, who were the Revenue Officers of Ekiti State Internal Revenue Service (EKSIRS). The entire population comprised 428 revenue officers, and we chose to use a census sampling method, which encompasses the entire population at 100%. Out of all the questionnaires distributed, 311 were returned with completed responses. The collected data was subsequently analyzed using both descriptive and inferential statistical techniques. The results analysis found that the collective impact of IPSAS 23 regulations, including revenue recognition, revenue presentation and disclosure, and revenue measurement, is a reliable predictor of tax revenue redemption by the Ekiti State Government. In essence, the implementation of these IPSAS 23 regulations significantly contributes to the redemption of tax revenues, signifying their importance in enhancing financial transparency and efficiency within the government's fiscal operations. It was concluded that revenue recognition emerges as a prominent contributor to tax revenue redemption, emphasizing the importance of accurate revenue recognition. This study then recommends that the Ekiti State Government should prioritize enhancing revenue recognition practices. This can be achieved through training and capacity-building for relevant staff to ensure accurate and timely recognition of revenue.

Examining the Roles of Government Accounting Officers and Their Implications on Achieving Sustainable Revenue Budget: A Case Study of the Ekiti State Government, Nigeria Awotomilusi, Niyi; Oso, Oluwayomi; OLUWAGBADE, Oluyinka; Dagunduro, Muyiwa
Journal of Accounting and Finance Management Vol. 4 No. 6 (2024): Journal of Accounting and Finance Management (January - February 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i6.273

The goal of this study was to uncover the significant impact of government accounting officers' roles on achieving sustainable revenue budgets and to comprehensively investigate how these officers' responsibilities affect the realization of such budgets in Ekiti State. In this research, a survey design was utilized. Data were collected directly from the source by distributing questionnaires to the designated participants, who were the Accounting Officers of the Ekiti State Government. The entire population consisted of 374 accounting officers, and we opted for a census sampling approach, which covers the entire population at 100%. Out of the total questionnaires distributed, 269 were returned with responses. The data collected was subsequently analyzed employing both descriptive and inferential statistical methods. The study found that the roles of accounting officers, specifically pertaining to expenditure control, internal control, and revenue management, have a positive and statistically significant impact on the attainment of a sustainable revenue budget within the Ekiti State Government. It is therefore concluded that when the government exercises strong control over its expenses, it is more likely to achieve its goal of sustaining a balanced and stable budget for the long term. This study recommends that government authorities should recognize the crucial role of accounting officers in achieving fiscal sustainability and provide the necessary support and resources to enable them to fulfill their responsibilities effectively.

The Influence of Corporate Social Responsibility (CSR) on Company Performance and Company Reputation as a Mediation Variable (Study on Companies in the Sri-Kehati Index Year 2017- 2021) Yumna Syaza Kani Putri; Wirmie Eka Putra; Susfa Yetti
Journal of Accounting and Finance Management Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i5.274

This research was carried out to determine the relationship between the influence of Corporate Social Responsibility (CSR) on company performance and company reputation as a mediating variable in the Sri-Kehati Index Company in 2017-2021 using smartpls as a tool for processing data. The results of data processing found that Corporate Reputation had a significant positive effect on Company Performance, Corporate Social Responsibility (CSR) had a significant negative effect on Company Reputation, then Corporate Social Responsibility (CSR) had an insignificant negative effect on Company Performance, and finally Corporate Reputation had a significant negative effect. As mediation in the relationship between Corporate Social Responsibility (CSR) and Performance Company.

The Influence of Carrying out Investigative Audits on the Effectiveness of Disclosure of Corruption Crimes (Case Study of Representatives of the West Sumatra Province Financial and Development Supervisory Agency) Ebit Bimas Saputra
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.v4i4.275

The research aims to examine the effect of carrying out investigative audits on the effectiveness of disclosing criminal acts of corruption. This research was conducted at BPKP Representatives of West Sumatra Province. Data collection was carried out using a questionnaire as the primary data source. The data analysis method used is simple linear regression analysis. The results of the analysis show that the implementation of investigative audits has a positive and significant influence on the effectiveness of disclosing criminal acts of corruption. The ability of the independent variable to explain the dependent variable is 58.5%, while 41.5% is influenced by other variables outside this research.

The Influence of Capital Expenditures on Maintenance Expenditures in Regency or City Governments in West Sumatra Province M. Rizky Mahaputra; M. Ridho Mahaputra
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.v4i4.276

The research objective to be achieved is to provide empirical evidence that: Capital Expenditures have a significant effect on Maintenance Expenditures in the same year . Capital Expenditures have a significant effect on Maintenance Expenditures in different years. The difference in capital expenditure has a significant effect on the difference in maintenance expenditure in the same year. The type of data used in this research is secondary data. The data collection method is a documentation study method where the data collection time is in the form of a time series (time series/historical). This research uses a simple linear regression analysis method. The research results show that Capital Expenditures have a significant effect on Maintenance Expenditures in the same year, namely 2015, this is proven by a significance value of 0.000 < 0.05. Capital Expenditures have a significant effect on Maintenance Expenditures in different years. The difference in capital expenditures does not have a significant effect on the difference in maintenance expenditures in the same year, namely 2015, this is due to the significance value of 0.250 > 0.05.

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Apollo Daito

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dinasti.info@gmail.com

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+628117404455

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editor@dinastires.org

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

Location
Kota tangerang selatan,

Banten

INDONESIA

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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