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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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Sales Growth as a Moderation of Liquidity and Company Size Against Tax Avoidance (Empirical Study of Mining Sector Companies on the Indonesian Stock Exchange) Hastianingsih, Desy; Mareta, Sigit
Journal of Accounting and Finance Management Vol. 5 No. 2 (2024): Journal of Accounting and Finance Management (May - June 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i2.451

This research aims to determine the influence of Liquidity, Company Size and Sales Growth on Tax Avoidance in 2019-2022. This research method uses quantitative methods. The object of this research is secondary data obtained from financial reports on the Indonesian Stock Exchange for mining companies for the 2019-2022 period, where the technique applied is purposive sampling and using panel data. Based on the results of data processing using Eviews 13 show that liquidity has an effect on tax avoidance, company size has no effect on tax avoidance, sales growth influence on Tax Avoidance, Liquidity which is moderated by Sales Growth has no effect on Tax Avoidance, and Company Size which is moderated by Sales Growth has no effect on Tax Avoidance.

The Effect of Promotion, Brand Image, and Price Perception on Purchasing Decisions at Fashion Item Oseng Deles Banyuwangi Nova Auliatul Faizah; Nilawati, Wardha; Kadek Yuliandari, Ni
Journal of Accounting and Finance Management Vol. 5 No. 2 (2024): Journal of Accounting and Finance Management (May - June 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i2.468

Oseng Deles is a typical Banyuwangi souvenir centre shop that provides fashion products, such as t-shirts. This study aims to analyse the effect of promotion, brand image, and price perception on purchasing decisions for fashion item products at Oseng Deles Banyuwangi simultaneously and partially. The population of this study were customers of fashion item products at Oseng Deles Banyuwangi, with 100 respondents as samples selected using simple random sampling technique. Data collection methods include observation, questionnaires, interviews, and documentation. This research is a type of descriptive quantitative research that uses multiple linear regression analysis, the coefficient of determination, partial test (t test), and simultaneous test (F test). The results showed that promotion, brand image, and price perceptions simultaneously and partially have a significant effect on customer satisfaction.

The Influence of Tax Audit and Tax Collection on The Receipt of Income Tax Article 25 For Corpotare Taxpayers At KPP Pratama Prabumulih Alkahfi, Bayu Dharmaraga
Journal of Accounting and Finance Management Vol. 5 No. 2 (2024): Journal of Accounting and Finance Management (May - June 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i2.471

This study aims to measure the impact of tax audits and tax collection on the income tax revenue under Article 25 for corporate taxpayers at KPP Pratama Prabumulih for the period 2019-2023. The sampling technique used was purposive sampling. The data analysis technique used is multiple linear regression analysis with the aid of SPSS 19. The results of this study indicate that tax audits do not have a significant effect on income tax revenue under Article 25 for corporate taxpayers, while tax collection has a positive and significant effect on income tax revenue under Article 25 for corporate taxpayers.

The Influence of Education Level, Work Discipline, and Work Stress on Employee Productivity at CV.XYZ Suryafni Limbong, Monita; Chandra Jaya, Rama
Journal of Accounting and Finance Management Vol. 5 No. 2 (2024): Journal of Accounting and Finance Management (May - June 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i2.492

This study aims to determine the effect of education level, work discipline and work stress on employee productivity at CV. XYZ. The method used in this research is quantitative method with descriptive and verification approaches, the population used is 42 respondents of CV employees. XYZ by using saturated samples. Based on the results of the research conducted, it can be seen that the level of education has no effect on work productivity and the relationship between the level of education and productivity is 1.1. As well as Work Discipline affects Work Productivity by 3.5% and the relationship between work discipline and work productivity is 0.186 or 18.6%. And work stress affects productivity by 16.2% and the relationship between work stress and productivity is -0.402 or -40.2%. The results of the coefficient of determination analysis test show that the level of education, work discipline and work stress affect productivity by 40.5% while the remaining 59.5% is influenced by other factors not included in this study.

The Effect of Total Asset Turn Over, Current Ratio and Sales Growth on Return on Asset with Firm Size as a Moderating Variable (In Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange 2015-2022) Nandia Putri, Chika; Kusumawardani, Astrin
Journal of Accounting and Finance Management Vol. 5 No. 2 (2024): Journal of Accounting and Finance Management (May - June 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i2.494

The purpose of this study is to reveal how Total Asset Turnover, Current Ratio, and sales growth affect Return on Asset in property and real estate companies on the Indonesia Stock Exchange, by drawing attention to how Firm Size can moderate each effect. The study was carried out using quantitative approaches along with tools for verification and description analysis. The study employed secondary data gathered from the 2015–2022 annual financial statements of companies in the property and real estate subsector from the Indonesia Stock Exchange and the Company's official websites. Sampling was carried out using purposive random sampling technique, so that from the total population of 79 companies, but there were only 10 companies that were considered eligible for the sample. This study ensures that Total Asset Turn Over, Current Ratio, and Sales Growth have a significant effect on Return On Asset of property and real estate companies on the IDX 2015-2022, with a coefficient of determination of 50.7%. When moderated by Firm Size, the effect increases to 94.8%, emphasizing the importance of these factors and the significant role of Firm Size in increasing profitability

Financial Distress Analysis of Plantation Stocks on the Indonesia Stock Exchange Surono, Yunan; Lastari, Adria Wuri
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.v5i1.519

This research is to see the financial performance of companies using 5 models of analysis of potential financial distress, namely the first Altman Z score model, revision, modification, Springate and Zmijewski on plantation stock issuers as many as 11 out of 21 companies on the Indonesia Stock Exchange. This model of potential financial distress can be used in public and private companies with various company sizes, which will be useful for early detection of the company's financial performance and the sustainability of the company's operations in the future. This analysis of the calculation of potential financial distress uses the help of the Microsoft Excel program. The results of this study conclude that the issuers of company stocks that have good financial performance based on the potential for financial distress using the 5 models, namely issuers with LSIP and SMAR codes who have never experienced financial distress at all in the research period.

The Influence of Total Assets and Sales Volume Through Net Profit on Stock Prices in the Pharmaceutical Sub-Sector Listed on the Indonesian Stock Exchange Period 2016-2022 Artati, Susi
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.v5i1.547

Investors are interested in buying shares because they have high profit expectations, even though the risk is also high. Stocks have the potential to generate very high returns in the long term, especially shares of fast-growing companies. This research aims to determine and analyze the influence of total assets and volume simultaneous or partial sales on net profit, knowing and analyzing the influence of total assets and volume simultaneous or partial sales on share prices, and to determine and analyze the effect of net profit on stock price in the pharmaceutical Sub Sector listed on the Indonesia Stock Exchange for the 2018–2022 period. This research method is quantitative and descriptive, using path analysis. Research data was obtained from secondary data in the form of annual financial reports for each company in the pharmaceutical Sub Sector listed on the Indonesia Stock Exchange for 2018–2022. Statistical analysis was carried out using the SPSS program. The conclusions of this research are: 1) Total assets and sales volume simultaneously have a positive effect and are significant to share prices in pharmaceutical Sub Sector companies listed on the Indonesian Stock Exchange for the 2018–2022 period. 2) Total assets and sales volume simultaneously have a positive and significant effect on net profit in pharmaceutical Sub Sector companies listed on the Indonesia Stock Exchange for the 2018–2022 period. 3) Total assets partially have a positive and significant effect on profit net in pharmaceutical Sub Sector companies listed on the Stock Exchange Indonesia for the 2018–2022 period. Sales volume is partially influential and significant on net profit in Sub Sector pharmaceutical companies listed on the Indonesian Stock Exchange for the 2018–2022 period. 4) Total assets partially have a positive and significant effect on prices and shares of pharmaceutical Sub Sector companies listed on the Stock Exchange of Indonesia for the 2018–2022 period. Sales volume partially has a negative and significant effect on share prices in Sub Sector pharmaceutical companies listed on the Indonesian Stock Exchange for the 2018–2022 period. 5) Net profit has a positive and significant effect on share prices for pharmaceutical Sub Sector companies listed on the Indonesia Stock Exchange for the 2018–2022 period.

Pengaruh Promosi Dan Harga Terhadap Keputusan Pembelian Di biMBA Aiueo Medan Dewi Murni Kumalasar; Riandani Rezki Prana
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.458

Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi keputusan pembelian jasa di biMBA AIUEO Medan dalam kaitannya dengan harga dan promosi. Temuan ini diharapkan dapat membantu BIMBA AIUEO Medan untuk lebih memahami faktor-faktor yang mempengaruhi keputusan pembelian jasa. Teori dari bidang promosi, penetapan harga, dan pengambilan keputusan pembelian jasa menginformasikan penyelidikan ini. Survei deskriptif kuantitatif yang mendukung strategi penelitian ini menggunakan skala Likert untuk mengukur semua variabel dan daftar pertanyaan untuk mengumpulkan data dari 73 responden. Analisis regresi berganda, uji reliabilitas, validitas, heteroskedastisitas, F, t, dan determinasi efisiensi semuanya merupakan bagian dari analisis. Koefisien determinasi yang dimodifikasi sebesar 29,7 persen merupakan hasil penyelidikan. Faktor-faktor yang tidak termasuk dalam model ini menyumbang 70,3% sisanya.

The Effect of Spirituality on Fraud Prevention: Internal Control as an Intervening Variable Amalia, Firda Ayu; Wicaksono, Agung Prasetyo Nugroho; Hanif, Ahmad Faishal; Junaidi, Muhammad Hilman
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.535

This study examines whether spirituality has an effect on fraud prevention with internal control as an intervening variable. This research is an associative descriptive research. The population used was all employees of the Most District Offices of Kediri Regency using the quota sampling technique determined by the researcher as many as 91 respondents. In this study using the PLS analysis method through the SEM approach and supported by SmartPLS 3.0 software. The results of the study show that Spirituality has a significant effect on internal control and fraud prevention. Furthermore, spirituality has a significant effect on fraud prevention with internal control as an intervening variable.

The Effect Of Non Performing Loan (NPL) On Earning Per share (EPS), Return On Investment (ROI), And Rate Of Return (ROR) In BUMN Banks Listed On The Indonesia Stock Exchange (IDX) From 2013-2022 Ulima Nathania Tamba, Devina; Benny Alexandri, Mohammad; Fauzan, Farisadri
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.565

The aim of this research is to determine the effect of Non-Performing Loans (NPL) on Earning Per Share (EPS), Return on Investment (ROI), and Rate of Return (ROR) in state-owned banks listed on the Indonesia Stock Exchange (BEI) for the period 2013- 2022. Researchers used quantitative research methods with samples in the research, namely four state-owned banks listed on the BE, using SEM (Structural Equation Modeling) and the Partial Least Square (PLS) approach as methods in the research process. Research findings show that Non Performing Loans (NPL) have a significant effect on Earning Per Share (EPS), Non Performing Loans (NPL) have a significant effect on Return On Investment (ROI), and Non Performing Loans (NPL) have a significant effect on the Rate of Return ( ROR) BUMN Bank for the 2013-2022 period with testing using a significance level of 5%. Apart from that, research findings also show that the Covid pandemic has had a negative impact on the NPL, EPS, ROI and ROR ratios as evidenced by the ratio values ??being low and decreasing very significantly in the 2020-2021 period. Of the three ratios used, the Return On Investment (ROI) ratio is the ratio that is most influenced by NPL (Non Performing Loan), and conversely the one that is least influenced by NPL (Non Performing Loan) is the Rate of Return (ROR) ratio.

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Home Page

OAI Link

Editorial Team

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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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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