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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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Determination Of Factors That Influence The Bid-Ask Spread In Companies Listed In The LQ45 Index For The 2018-2021 Period Negara, Andi Kusuma; Humairoh, Humairoh; Khasanah, Iis Naning Nur
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.v5i1.566

This research aims to determine the influence of company size, stock trading volume, stock return volatility, and dividend yield on the bid-ask spread in case studies of companies listed on the LQ45 Index during the 2018-2021 period on the Indonesia Stock Exchange. The population used in this research was 45 companies listed in the LQ45 Index. The technique used was a purposive sampling method to obtain 17 companies as sample results. Data were analyzed using panel data regression assisted by Eviews 10 software. This research provides results that partially company size has a significant influence on the bid-ask spread, but stock trading volume, stock return volatility, and dividend yield do not influence the bid-ask spread. If simultaneously company size, stock trading volume, stock return volatility, and dividend yield influence the bid-ask spread. Based on the determination results, the contribution given was 91.98%.

Increasing Employees Performance through the use of Information Technology, Work-Life Balance and Employee Engagement Ovalia, Ovalia; Sutaryana, Okky; Farid Ma’ruf
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.v5i3.569

This study aims to seek determinant factors contribute to the employee performance in Information Systems and Financial Technology Centre. This study employs a quantitative method with surveys as research instrument. The unit of analysis is the employees of the Information Systems and Financial Technology Centre. The sample of this study use a non-probability sampling, with purposive sampling technique. The data is derived from primary data obtained through distributing questionnaires with likert scale measurements and then processed using the SPSS version 26. The analytical tools used are hypothesis test and coefficient of determination. The results of the research partially show that information technology utilization, work-life balance and employee engagement had positive and significant effect on employee performance. Additionally, the information technology utilization, work-life balance and employee engagement simultaneously had significant effect on employee performance

Understanding Islamic Financial Technology Adoptin in Indonesia: The Integration of Utaut, Es-Qual, and Religiosity Wibowo, Dedi; Hariri Bakri, Mohammed
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.v5i3.580

Indonesia has largest Muslim population in the world, holds immense potential to lead the global technology based financial service revolution. However, the current landscape presents limitated market share. Out of 330 licensed fintechs, only 28 adhere to Sharia economic principles. This study aimed to to provide a conceptual model and unravel the factors shaping Behavioral Intentions (BI) in the use of Islamic Fintech in Indonesia. Additionally, it sought to assess the mediating effects of BI on the relationship between UTAUT2, Religiosity, and Service Quality of Islamic fintech, impacting Use Behavior (UB). Questionnaires was administered from 539 respondents, forming the basis for primary data collection. Descriptive statistics were used for data analysis, while SEM PLS examined the relationships between variables. This study revealed that BI of Islamic fintech directly influenced by Performance Expectation (PE), Effort Expectation (EE), Social Influence (SI), Habit (HA), Religiosity (RE), and ESQUAL (ESQ), while Facilitating Conditions (FC), HA, and BI significantly affects UB. A pivotal finding was the identification of BI as a mediator in the relationship between RE and ESQ, influencing subsequent UB. These results contribute significantly to the existing knowledge base, offering valuable insights to enhance the performance of Islamic fintech in Indonesia. The proposed factor model not only provides a framework for influencing behavioral intention within the sector but also suggests improvements to operational efficiency and effectiveness. This study is poised to make substantial contributions to the managerial and policy frameworks of Islamic fintech firms, fostering a more robust and responsive industry in Indonesia.

Proactive Work Behavior Model in Maximizing More Effective and Efficient Performance: A Conceptual Study as a Guide for Researchers Gupron, Gupron; Yandi, Andri
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.v5i1.583

This study examines the proactive work behavior of employees in an organization. This research consists of several parts. First, the literature review focuses on proactive work behavior. Second, the research model and propositions developed in this research are based on a literature review of previous studies, such as factors that influence proactive work behavior. In the context of proactive work behavior, it plays an important role in organizational behavior theory and research for organizational development. This is because stakeholders will be able to design practical interventions to encourage proactive work behavior based on knowledge. Apart from that, the resulting proactive work behavior will also contribute to personal characteristics (knowledge, abilities, personality) and situational factors (job characteristics, leadership and organizational climate). Thus, overall implementing proactive work behavior can create a dynamic, innovative and productive work environment, which ultimately supports the long-term success of the organization.

Pengaruh Kecerdasan Emosional, Perilaku Belajar, Motivasi, Budaya, Kesiapan, dan Kesadaran Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Akuntansi Kota Surakarta Sekarayu Anlistya Nugraha, Natasha; Zulfikar, Zulfikar
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.v5i3.584

This study aims to examine the relationship between emotional intelligence, learning behavior, motivation, culture, readiness, and awareness with the level of accounting comprehension among students in Surakarta. Purposive sampling was utilized in this study to sample accounting students who responded to a survey from three Suarakarta area universities. Respondent's completed questionnaires were used to gather primary data. Multiple linear regression analysis is the analytical technique used to quantify the effect of independent variables in accounting knowledge. The findings indicate that emotional intelligence, learning behavior, motivation, culture, readiness, and awareness significantly contribute positively to students' understanding of accounting. Regression analysis also suggests that higher values of these variables correspond to higher levels of accounting comprehension achieved.

Pengaruh Financial Value, Functional Value, Individual Value, dan Social Value terhadap Customer Engagement dan Minat Beli Konsumen pada Live Streaming Commerce Vilda Lebbytha Dianie Salshabilla; Kurniawati
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.v5i3.592

Saat ini, semakin banyak konsumen yang membeli barang-barang di platform live streaming. Namun, literatur yang ada jarang berfokus pada fenomena yang muncul ini. Artikel ini mencoba untuk membangun model teoritis berdasarkan teori nilai yang dirasakan untuk menjelaskan fenomena ini. Hipotesis yang diajukan pada penelitian ini dianalisis menggunakan structural equation modelling (SEM) dengan program AMOS. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling dengan unit analisis individu. Secara total, 234 kuesioner online dikumpulkan, dan model persamaan struktural kuadrat parsial parsial digunakan untuk menganalisis model secara empiris Hasil penelitian menunjukkan bahwa nilai yang dirasakan konsumen (nilai keuangan, nilai fungsional, nilai individu dan nilai sosial) berpengaruh signifikan terhadap keterlibatan pelanggan, yang selanjutnya mengarah pada niat beli.

The Influence of Leadership, Organizational Commitment, and Work Motivation as Intervening Variables on Job Satisfaction of ASN Employees Awang Adin Nugroho; Ahmad Badawi Saluy
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.v5i3.611

This study aims to analyze the factors that influence job satisfaction of ASN employees of the DKI Jakarta Province Education Office. The benefit of this research is to solve the problem of job satisfaction of ASN employees of the Jakarta Province Education Office. The population of this study were ASN employees at Jakarta Province Education Office with a sample size of 130 employees with an observation period of 2024. The dependent variable in this study is job satisfaction, while the independent variables used are leadership and organizational commitment, with the intervening variable used is work motivation. This research is a quantitative research with data analysis method using Structural Equation Model-Partial Least Square (SEM-PLS). The results showed that leadership and organizational commitment have a positive and significant effect on work motivation, leadership and organizational commitment have a positive and significant effect on job satisfaction, transformational leadership and organizational commitment have a positive and significant effect on job satisfaction through work motivation.

The Effect Of Work Motivation And Carrier Development On Employee Performance Mediated By Employee Engagement At Eggy Farizqy, Sefty; Badawi Saluy, Ahmad
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.v5i3.613

This research aims to investigate the Influence of Work Motivation, Career Development, and Employee Engagement on Employee Performance at PT Wolter Batik Nusantara using the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis method through the SmartPLS 3 program. The research collected data from employees of PT Wolter Batik Nusantara using structured questionnaires. The research sample consisted of 57 respondents selected through non-probability sampling. The analysis results showed that out of the seven hypotheses tested, five hypotheses indicated a significant positive influence between the variables under research. Work motivation and career development were found to have a significant positive influence on employee engagement, and employee engagement had a significant positive influence on employee performance. Additionally, it was found that employee engagement mediated the relationship between work motivation and employee performance, as well as between career development and employee performance. However, the other two hypotheses showed a positive but nonsignificant influence, namely work motivation on employee performance and career development on employee performance.

The Influence of Transformational Leadership and Moderated Training for Providing Incentives on Employee Performance at The Pangkalan PSDKP Jakarta Indra Adi Wibisono; Badawi Saluy, Ahmad
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.v5i3.615

his study aims to determine the effect of Transformational Leadership and Training moderated by the provision of incentives on Employee Performance at the Pangkalan PSDKP Jakarta. This study was conducted at the Pangkalan PSDKP Jakarta using samples of 100 respondents. The sampling technique is non-probability sampling or saturated sample. The data analysis technique used is SEM-PLS which calculations are assisted by the SmartPLS 4.0 program. Evaluation analysis of the Partial Least Square (PLS) model is carried out by evaluating the outer model and evaluating the inner model. From the results of data analysis that has been carried out, it shows that transformational leadership has a positive and significant effect on Employee Performance. Training has a positive and significant effect on Employee Performance. Incentives have a positive and significant effect on Employee Performance. Transformational Leadership moderated by Incentive provision has a positive and insignificant effect on Employee Performance. Training moderated by incentives provision has a positive and insignificant effect on employee performance. The results of the data analysis showed that the incentive variable as a moderating variable did not strengthen its effect even though it still had a positive relationship with Transformational Leadership, Training and employee performance.

Analysis Impact Knowledge Of Blockchain Towards Fraud Detection Skill Throught Readiness Technology As Intervening Variable Rizky Ananda; Harti Budi Yanti
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.v5i3.618

This study aims to analyze the impact of knowledge of Blockchain on the ability to detect fraud, with technology readiness serving as an intervening variable. The research employs a quantitative approach, gathering data from auditor. The findings indicate a positive relationship between knowledge of Blockchain and fraud detection capabilities. Moreover, the readiness of technology significantly mediates this relationship, suggesting that higher levels of technology readiness enhance the positive effects of Blockchain on fraud detection. These results highlight the importance of both technical knowledge and readiness to adopt new technologies in improving fraud detection processes.

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Apollo Daito

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