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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 Good Corporate Governance On Company Performance And Company Value In Banking Companies Listed On The Indonesia Stock Exchange In 2018-2020 Rayi Saraswati, Laras; Kurniawati, Dian; Putri, Amanda
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.v5i3.619

This research was conducted to analyze the influence of good corporate governance on company performance and value. The data used in the study are banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study uses a purposive sampling method with a total sample of 18 companies. The analysis test uses SPSS 25 by conducting a classical assumption test, multiple linear regression test, hypothesis test, and determination coefficient test. The results of the study show that good corporate governance influences company performance and good corporate governance affects company value.

Bank Customer Movement Intentions: Development of a Scale Based on the Quality of Customer Experience Clause andi s Success Model Farhan Fauzi; Ignatius Hari Santoso
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.v5i3.620

This research aims to analyze switching intention : scale development based on Klaus customer experience quality and IS Success Model. This research focuses on the variables system quality, information quality, service quality, product experience, moment of truth, and peach of mind. This research uses quantitative methods by processing primary data obtained through questionnaires from 57 people, using simple random techniques or sampling with the Slovin formula. Data obtained using Smartpls 4. The parameters tested in this research are validity test, reliability test, R-Square, and T test. Best on the results of research tests concluded: (1) System quality has significant and positive effect on switching intention, (2) Quality information has significant and positive effect on switching intention, (3) Quality of service has no significant and not positive effect on switching intention, (4) Product experience has no significant and not positive effect on switching intention, (5) Moment of truth has significant and positive effect on switching intention, (6) Peach of mind has significant and positive effect on switching intention.

Financial Performance Comparison Pre and Post-Acquisition of Indonesian Stock Exchange Companies Loura, Berlia; Heniwati, Elok; Kurniawan, Rudy
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.v5i3.621

The business landscape in Indonesia is experiencing heightened competition compared to previous periods. Companies must devise robust strategies to mitigate potential downturns caused by various factors. One viable strategy is acquisitions. However, acquisitions can fail if not meticulously planned and executed. This study analyzes financial performance before and after acquisitions using financial ratios such as Current Ratio (CR), Total Assets Turnover (TATO), Return on Equity (ROE), and Debt to Equity Ratio (DER). The observation period covers two years before and three years after the acquisition (t-2 and t+3). We will compare the financial performance of companies listed on the Indonesia Stock Exchange (IDX) that have undergone acquisitions. The research adopts a comparative approach with a quantitative methodology. The study population consists of fifteen companies listed on the IDX that completed acquisitions between 2018 and 2019. Evaluations are conducted using the Wilcoxon Sign Rank Test and Paired Sample T Test. Although the study found no significant changes in financial performance before and after acquisitions during the observation period, the CR ratio at t+3 compared to t-1 and the DER ratio at t+1 compared to t-1 showed significant differences.

Meta Analisis Hasil Prediksi Kegagalan Perusahaan dengan Pendekatan 4 Model Prediksi Kebangkrutan Heri Triyono; Nurmala Ahmar
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.v5i3.623

Tujuan dari penelitian ini adalah untuk menganalisis dan memetakan tren kinerja dari penelitian financial distress dengan pendekatan 4 model yaitu Altman Z-Score, Springate Model, Zmijewski Model, dan Ohlson O-Score di berbagai sektor perusahaan. Penelitian ini menggunakan metode systematic literature review (SLR) yang meneliti 37 artikel dalam rentang waktu publikasi artikel tahun 2019-2024. Hasil penelitian menyajikan pemetaan perusahaan yang berada pada distress zone, safe zone dan grey zone, pemetaan berdasarkan sektor Perusahaan yang dijadikan sampel, pemetaan hasil visualisasi analisis bibliometrik, serta pemetaan berdasarkan indeks jurnal dari artikel yang dirujuk. Perusahaan paling banyak berada dalam kondisi safe zone, sektor Perusahaan yang paling banyak dijadikan sampel adalah sektor transportasi-logistik, perusahaan asuransi dan perusahaan notasi khusus di BEI. Terdapat 9 cluster dari hasil visualisasi bibliometric. Jurnal rujukan didominasi oleh jurnal terindeks nasional sinta dan internasional quartile. Kontribusi penelitian ini memberikan wawasan konseptual untuk penelitian selanjutnya dan wawasan manajemen dalam menganalisis faktor-faktor kebangkrutan.

The Influence of Competency and Professionalism on Employee Performance Through Career Development at the Jambi District Court Class IA Sitepu, Maria; Bukit, Pantun; Akbar, Ali
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.v5i3.624

This research is to describe the competency, professionalism, career development and performance of employees at the Jambi District Court Class IA. From the tests carried out, it was found that career development was influenced by competence and professionalism by 0.384 or if the percentage was 38.4% while the rest was influenced by other variables. Employee performance in this case is also influenced by the competency and professionalism variables of 0.608 or if expressed as a percentage, it is 60.8%. From the results of hypothesis testing, it is known that competence and professionalism have a significant and simultaneous influence on career development and employee performance at the Jambi District Court Class IA. This research concludes that employee competency, professionalism, career development and performance are in competent, high enough, good and high conditions. Apart from that, competence and professionalism have a positive and significant influence on career development in the Jambi State Court Class IA. Likewise, career development has a positive and significant influence on employee performance.

The Promising Ethics and Competitive Advantage on Higher Education as a Part of International Collaboration Programs Prihartono, Prihartono; Susi Susanti, Ai; Yunengsih, Yuyun
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.v5i3.632

Promises ethics in service triangle context on higher education can be met if performance improves superior performance and be given the implications for competitive advantage. The purpose of this study was to analyze and determine promising ethics in service marketing triangle and competitive advantage of higher education. The research method used is survey method, namely descriptive and explanatory. The number of respondents in the study is 330 students of the polytechnic in West Java, which is determined by sampling technique, which is cluster proportional random sampling. The hypothesis testing was done using a multivariate statistical test of the Partial Least Square (PLS). The data processing was done with smartPLS 2.0 programs and Statistical Programs of Social Science (SPSS) for Windows. The results show that: The promising ethics in service triangle context and competitive advantage influence as well but not quite good. The promising ethics in service marketing triangle context can be met also if performance improves international collaboration on higher education as well, so that promises ethics can be achieved optimally and be given the implications for competitive advantage of higher education. The goal of internationalization of higher education are: 1) improve the quality of education; 2) improve the quality of research; 3) improve the competence and capacity of academic staff and researchers; 4) improve the competence and capacity of graduates; 5) enhance the college's reputation in the eyes of the international and financial gain; and 6) respond to the demands of the labor market of qualified internationally. There are five (5) general principles of corporate governance known as good corporate governance (GCG). Those are: Transparency, Accountability, Responsibility, Fairness and Indepandency.

The Modified-Delphi Technique: A Powerful Method for Health Waqf (Islamic Endowment) Modeling Sulistyowati, Sulistyowati
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.v5i3.633

The study aims to Identify the characteristics of the health waqf model; Designing various best models of health waqf; and finding the best model for health waqf in Indonesia. This research using the modified Delphi method. Result shows that there are 32 crucial aspects of healthcare waqf, of which respondents agree on 23 (71.88%) in a way that significantly increases rater agreement (W) or Kendall's concordance. Clinics, general hospitals, mother and child hospitals (RSIA), and specialty hospitals are some examples of the types of healthcare waqf that could be established at different levels based on the needs. The author suggests many healthcare waqf models, such as the 1) Social Healthcare Waqf Model (SHWM), 2) Productive Healthcare Waqf Model (PHWM), and 3) Integrated Social-Productive Healthcare Waqf Model (ISPHWM), based on the established characteristics. The outcomes of the suggested healthcare waqf models are most suited for implementation in Indonesia because the study's respondents are Indonesian professionals and practitioners. Nonetheless, the approach taken and the model framework that came from this research could be utilized to identify the features of healthcare waqf and suggest the best models in other nations.

The Influence of Good Corporate Governance on the Financial Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2021-2023 Fazila, Paula; Hijriah, Amanah; Rusliyawati
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.648

This study aims to evaluate the impact of Good Corporate Governance (GCG) on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research employs a quantitative method with an explanatory research type. Data were collected from annual reports and financial statements of companies using purposive sampling technique, resulting in a sample of 33 companies. Data analysis was conducted using SPSS software through several stages of testing. The findings indicate that institutional ownership has a significant positive impact on the financial performance of companies, as assessed through Return on Assets (ROA), while the independent board of commissioners has a significant negative impact and the audit committee shows no significant impact. Overall, GCG variables have a significant influence on the financial performance of companies, with institutional ownership playing a crucial role in enhancing management oversight.

Strategic Use of AI Image Generators for Product Development and Market Expansion In The Bakery Business Teodorine, Michelle; Indrawan, Genoveva Brigitta; Manuel, Michael; Kembau, Agung Stefanus
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.v5i3.664

The evolution of Society 5.0, characterized by advanced technological integration, presents new opportunities for businesses to enhance operations and customer engagement. This study proposes the development of a comprehensive e-commerce website for Olson’s Patisserie, integrated with AI Image Generator technology, to improve digital sales and expand market reach. The proposal is informed by strategic insights from Porter's Five Forces, Fishbone analysis, and the VRIO framework, highlighting the need for enhanced digital marketing, technological integration, and operational efficiency. The website will serve as a central hub for digital marketing, leveraging Meta Ads to boost brand awareness and reach a broader audience. AI features will enable personalized cake design, enhancing customer satisfaction and loyalty through an interactive shopping experience. The platform will also streamline operations with a comprehensive dashboard for order management and real-time analytics, supporting agile decision-making and strategic planning. By addressing identified weaknesses and capitalizing on opportunities, the integration of AI technology into Olson’s Patisserie’s product development process promises to strengthen its competitive position, improve customer engagement, and drive business growth in the dynamic bakery industry.

Determinants of Accounting Information System Performance (Micro, Small, and Medium Enterprises in Bogor Regency, West Java) Daito, Apollo
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.v5i3.666

The global competition becomes the greatest challenge being faced by the organizations. The decision making process determines the survival of the organizations. One of the important resources that play a role in decision making is information. Most of the information needed is the organization's accounting information. Micro, Small, and Medium Enterprises (SMEs) have started implementing accounting or bookkeeping for the specific purpose of taxation , credit, capital, developing a business, and so on . However, the application of accounting information systems (bookkeeping or recording) is not necessarily effective and efficient. Accounting information system performance is influenced by certain factors . This study aims to obtain empirical evidence of the influence of organizational culture, organizational commitment, staff competence, and change management to the accounting information system performance. To test the empirical facts, logic necessary arrangement with the Background theory: Karl Marx (1818-1883), Max Weber (1864-1920), Grand Theory: Georg Simmel (1838-1918), Ralf Dahrendorf (1929-2009), Lewis A Coser (1913-2003), Middle Range Theory: Jensen & Meckling (1976), Application Theory: Schein (1992), Hofstede (1991), Iceberg Theory, Wood et al (2001), Luthans (1992), Spencer (1993), Potts & LaMarsh (2004), Huczynski & Buchanan (1991). The research unit is 101 respondents in SMEs in West Jakarta. Methods of analysis tools using path analysis or a combination of correlation and regression to determine the effect of partial and simultaneous. The results of the study after the test of validity, reliability, and the transformation of ordinal data to interval shows the results: organizational culture, organizational commitment, staff competence, change management have significant and positive effect on the performance of accounting information systems partially or simultaneously adjusted R square value of 0.672 or 67.2 % and the rest are other factors outside of the model of 0.328 or 32.8 %. Results of this study have consistency with the entire framework, literature review, and previous research. The suggestion for the study: a) necessary for the development of advanced research outside the model, (b) for SME policies need to consider the development of organizational culture, organizational commitment, staff competence, and change management to improve the performance of accounting information systems.

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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

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Abstract

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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