Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Journal of Accounting and Finance Management (JAFM)

JAFM
Website

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

18 19 20 21 22

The Role of Green Intellectual Capital and Busy Director as Moderators of the Influence of Prudence and Audit Tenure on Integrated Reports Whittleliang Hakki, Tandry; Akwila, Karvicha; Jurjanta, Priccilya
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.v5i4.714

Financial reports are financial information of a company in an accounting period that can be used to describe the performance of a company (Kashmir in Gayatri). Financial reports are said to be good if they have integrity over the information contained therein. Along with the convergence of IFRS, the concept of conservatism is now replaced by prudence, what is meant by prudence in IFRS is that revenue recognition may be recognized even though it is still potential, as long as it meets the provisions for revenue recognition but still uses the principle of prudence in its recognition. After SAK adopted IFRS. This study aims to test the effect of Prudence, Audit Tenure on the Integrated Report and examine whether there is a role of Green Intellectual Capital and Busy Director as a moderation of the influence of Prudence, Audit Tenure on the Integrated Report carried out by the company. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of data used in this study is secondary data in the form of company financial reports which are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. To test the hypothesis, this research uses multiple linear regression analysis. Based on the results of this study, it shows that prudence has an effect on the integrated report, Audit tenure does not have an effect on the audit report, Green Intellectual capital strengthens the effect of Prudence on the integrated report but busy directors do not strengthen the effect of Prudence on the integrated report. Green Intellectual capital strengthens the effect of Audit Tenure on the integrated report but busy directors do not strengthen the effect of Audit Tenure on the integrated report

Strategic Planning for Sustainable Tourism Development in Pariaman City Adrisoni; Lukman, Syukri; Pujani, Vera
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.v5i3.718

This study aims to determine Strategic Planning for Sustainable Tourism Development in Pariaman City. It is noted that six informants from the government have participated in this study to help develop tourism in Pariaman City. This study was conducted qualitatively through case studies, this study uses data collection through interviews with informants who have been determined based on the needs and suitability of the problem formulation, then Formulation is carried out with the Quantitative Strategy Planning Matrix (QSPM) Strategy, then Strategy Recommendations and action results in the form of Milestones. Based on the assessment of competition between marine tourism in Pariaman City, it is assessed based on the Competitive Profile Matrix (CPM). Marine tourism that is assessed as a competitive profile is Angso Duo Island, Kasiak Island, and Tangah Island. With the results of the three marine tours, Angso Duo Island is indicated as a potential marine tourism for tourism development. Then based on the results of the QSPM Matrix analysis, a score of 5.704 was obtained, which means that from the selected alternative strategies, the most appropriate strategy to be carried out at this time is an intensive strategy (tourism penetration, tourism development, and product development) or integrative (backward integration, forward integration, and horizontal integration). In conclusion, the main focus that needs to be done in tourism development in Pariaman City is to develop tourism quality through increasing events and characteristic tourism products.

Impact of Innovativeness and Total Quality Management (TQM) on Operational Performance Trough Competitions in XXX Company Wijaya, Rudi; Lukman, Syukri; Amali Rivai, Harif
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.v5i3.719

This research aims to determine the influence of innovativeness and total quality management (TQM) on operational performance through competitive advantage at company XXX. This type of research is quantitative. The sampling method used in this research is probability sampling so the total sample in this research is 164 respondents. The data analysis technique in this research uses descriptive statistical analysis and structural equation modeling (SEM). The results of Innovativeness (X1) have no effect on Competitive Advantage (Z), Innovativeness (X1) has a positive and significant effect on Operational Performance (Y), Total Quality Management (X2) has no effect on Competitive Advantage (Z), Total Quality Management (X2 ) has a positive and significant effect on Operational Performance (Y), Competitive Advantage (Z) has a positive and significant effect on Operational Performance (Y), Innovativeness (X1) has a positive and significant effect on Operational Performance (Y) through Competitive Advantage (Z) and Total Quality Management (X2) has no effect on Operational Performance (Y) through Competitive Advantage (Z) at Company XXX.

Analysis of Cashless Payment Adoption using the Unified Theory of Acceptance and Use of Technology (UTAUT) Dinda, Rahma; Alfarisy, Mohamad Fany; Rahim, Rida
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.v5i3.720

This study aims to analyze the adoption of cashless payments in West Sumatra using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The variables studied include Perceived Usefulness, Perceived Ease of Use, Social Influence, Facilitating Conditions, and Lifestyle Compatibility on the Intention to Use and Adoption of Cashless Payments, moderated by gender and level of education. The method used in this research is Structural Equation Modeling (SEM) with SmartPLS 4.0. Data was obtained from questionnaires distributed to 210 respondents in the cities of Padang, Pariaman, Padang Panjang, Bukittinggi, Payakumbuh, and Solok. The results showed that facilitating conditions and compatibility had a significant positive effect on the intention to use cashless payments, while perceived usefulness, ease of use, and social influence had no effect on the intention to use cashless payments. Furthermore, the intention to use cashless payments had a significant positive effect on the adoption of cashless payments. Meanwhile, gender and education level did not have a significant effect on the relationship between the independent variables and the intention to use cashless payments. This study implies that the government needs to improve facilities and technological support for cashless payment users. It also suggests that researchers should consider other variables that may affect the use of cashless payments in future studies.

Online Reservation Management System to Increase Transaction Efficiency at MOMENKITA Photo Studio Firmansyah, Firmansyah; Rais Rahmat Razak, Muhammad; Sofyan, Wahyudi
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.v5i4.722

“Momenkita Studio” is a small and medium-sized enterprise (SME) operating in the creative industry, specifically as a photo studio. It faces challenges with management that has not yet been optimized. Some noticeable obstacles include the lack of a structured customer record system, often complicated scheduling, and unclear monitoring of studio activities. This inefficient management can lead to schedule overlaps, neglect in record-keeping, and difficulties in tracking payment transactions. This study uses a qualitative method. Therefore, there is a need for a solution that can improve management efficiency. This research discusses the design and development of a web-based customer record application aimed at enhancing management efficiency at “Momenkita Studio” using the waterfall method. This process includes analysis, design, coding, testing, and support stages. The website is designed to simplify the processes of recording, scheduling, and monitoring studio activities, allowing users to focus on the creative aspects of their work.

Pengaruh Firm size, ROA, Thin capitalization Terhadap Penghindaran Pajak Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Gintha Rahmadani, Enzelin; Kusbandiyah, Ani; Mudjiyanti, Rina; Pramurindra, Rezky
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.v5i3.728

Di Indonesia terdapat kendala dalam memaksimalkan penerimaan pajak, misalnya upaya wajib pajak untuk mengurangi pembayaran pajak melalui tindakan penghindaran pajak. Tujuan dari penelitian ini untuk mengidentifikasi hubungan antara variabel firm size, ROA, dan thin capitalization terkait dengan penghindaran pajak, dengan kepemilikan institusional sebagai variabel moderasi. Populasi yang diteliti mencakup perusahaan di sektor batu bara yang tercatat di Bursa Efek Indonesia selama rentang tahun 2018 hingga 2022, dengan total sebanyak 42 perusahaan. Penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel, yang menghasilkan 111 pengamatan selama periode 5 tahun. Dari penelitian ini, terlihat bahwa firm size tidak berdampak pada penghindaran pajak, ROA, thin capitalization dan kepemilikan institusional berdampak positif terhadap penghindaran pajak. Kepemilikan institusional tidak dapat memoderasi pengaruh firm size dan thin capitalization terhadap penghindaran pajak. Namun kepemilikan institusional dapat memoderasi dampak ROA terhadap penghindaran pajak.

Exploring the Benefits and Barriers of QRIS Adoption Among Micro Businesses in North Bogor Widyawan, Bisma; Barlian, Achmad; Haryanto, Joni; Haddad Bayhaqi, Mohamad
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.v5i4.740

This study explores the role of the Indonesian Standard QR Code (QRIS) in enhancing the business outcomes of micro enterprises in North Bogor Subdistrict. While QRIS has been recognized as a crucial technological advancement for promoting financial inclusion, there remains a reluctance among some micro business owners to adopt it. This research utilizes a descriptive qualitative method, including interviews with micro entrepreneurs who do and do not use QRIS, government officials involved in MSME development, and financial institution representatives. The findings reveal that the adoption of QRIS is often driven by its integration with delivery services rather than its potential to boost business performance. Despite some entrepreneurs experiencing benefits from QRIS, a significant gap in understanding its full potential as a payment method persists. For those not using QRIS, reasons include the efficiency of cash transactions, additional costs, and expectations more on government support in promoting their products to achieve business growth.

Determination of Competency, Work Discipline and Motivation on employee performance at Universities in Indonesia Muhajirin, Adi; Ali, Hapzi; Widyastuti, Tri; Suroso, Sugeng
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.v5i4.743

How to accept educational staff who lack competence with the level of job satisfaction of staff due to lack of competence and measure the level of motivation that has continued to decline since entering the staff, that the level of staff discipline has decreased. Quantitative research, which is a type of research emphasizing the testing of theoretical theories through measuring research variables with numbers and requiring data analysis with statistical procedures. The measuring instrument for this research is a questionnaire, the data obtained is in the form of answers from staff to the questions asked. based on the research objectives that have been set, this type of research is explanatory. The statistical t value of the effect of competence (KO) on motivation (MO) is 5.29 with a positive structural equation coefficient, that competence has a positive and significant effect on motivation. The more competence of university staff, it will increase employee motivation, otherwise the less competence the university staff has, it will reduce work motivation and can even transmit decreased motivation to other staff so that motivation becomes the main thing that must be owned by university staff. For universities, it is better when recruiting educational staff to have basic competencies so that they can increase the motivation of the staff themselves and form an academic culture that is in accordance with academic rules

Analysis of Factors in Efforts to Improve Operational Performance (Study on Clamp Ring Production at PT Pramesta Baja Utama) Haikal, Muhamad; Purwanto, Setiyo
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.v5i4.744

This research aims to determine and analyze the simultaneous influence of supply chain management, innovation strategies, and total quality management on operational performance in clamp ring production at PT. Pramesta Baja Utama. The method used in this research is a quantitative descriptive method. Data processing was conducted using statistical analysis with a regression model aided by SPSS 26. The sampling method used was saturated sampling, where all members of the population were included as samples. In this study, the sample consisted of 100 employees as respondents. The tests conducted included instrument feasibility tests, classical assumption tests, partial T-tests, simultaneous F-tests, and determination coefficients. It was found that supply chain management had an influence on operational performance in clamp ring production at PT. Pramesta Baja Utama, but the effect was not significant. Based on various analyses and data processing conducted to explore the factors that contribute to improving operational performance, it can be concluded that supply chain management, innovation strategies, and total quality management have a positive and significant simultaneous impact on the operational performance of clamp ring production.

The Influence of e-WOM, Brand Image and Bandwagon Effect on Decisions to Purchase Korean Street Food Family Mart Products Hidayat, Ahmad; Tuswoyo, Tuswoyo; Arqam Hidayat, Ade
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.v5i4.746

This research aims to determine the influence of the variables E-WOM, Brand Image, and Bandwagon Effect on purchasing decision variables for Korean Street Food FamilyMart products. The analysis and testing method used in this research is multiple linear regression analysis. The data used in this research is primary data collected through questionnaires distributed to 114 respondents who are the sample for this research whose criteria are STIAMI students who have purchased Korean Street Food FamilyMart products. The assessment scale in the questionnaire uses a Likert scale with a score range of 1 to 5. Data processing is assisted by the Stata application version 17. The results of this research are: 1). E-WOM does not have a positive and significant effect on purchasing decisions for Korean Street Food products at FamilyMart, 2). Brand Image does not have a positive and significant effect on the decision to purchase Korean Street Food products at FamilyMart, 3) the bandwagon effect has a positive and significant effect on the decision to purchase Korean Street Food products at FamilyMart.

Page 20 of 54 | Total Record : 539

18 19 20 21 22

Filter by Year

2020 2025

Filter By Issues

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

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