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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 Influence of Training and Mentoring on Employee Performance through Competence at the Class B Search and Rescue Office in Jambi Iyusnawati, Iyusnawati; Bukit, Pantun; Hapsara, Osrita
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.v5i4.751

The Jambi Class B Search and Rescue Office is a government agency in the province of Jambi, Indonesia, which has the main task of carrying out search and rescue operations in emergency situations, such as searching for missing drowned people, shipwrecks, or natural disasters. This research aims to find out and describe the picture of training, mentoring, competency and performance of employees at the Jambi Class B Search and Rescue Office and to find out and analyze the influence of training and mentoring on employee performance through competency at the Jambi Class B Search and Rescue Office. The method used in this research is descriptive verification and quantitative methods. The research objects in this study were employees at the Jambi Class B Search and Rescue Office. Based on the approach, it can be seen that the number of samples is 65 people. This research uses the path analysis method. Based on the description of training in the good category, mentoring in the right category, competency in the high category and performance in the high category. Based on the research results, training and mentoring simultaneously have a significant effect on competency. Furthermore, training and mentoring partially have a significant effect on competency. Training and Mentoring simultaneously have a significant effect on Performance. Furthermore, partial training has no significant effect on performance and partial mentoring has a significant effect on performance. Competency partially has a significant effect on employee performance at the Jambi Class B Search and Relief Office.

Analysis of the Share Price of IDX Sharia Growth 30 Companies Listed on the Indonesia Stock Exchange Ferdius Mooy, Welem; 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.v5i4.752

This study aims to analyze the effect of Net Profit Margin, Return on Asset and Earning Per Share on the stock price of Idx Sharia Growth 30 companies listed on the Indonesia Stock Exchange (IDX). The approach in this study is to use a quantitative approach and based on its objectives, this type of research is causal, namely research that explains the influence of an independent variable on bound variables. The population of this study is 30 Idx Sharia Growth 30 companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The procedure for determining samples using the purposive sampling method is a sampling method that uses certain considerations. Based on the results of the selection, all companies meet the criteria. The independent variables in this study are Net Profit Margin, Return on Asset and Earning Per Share and the dependent variable is the stock price. Data analysis uses multiple linear regression analysis. The results of the analysis show that Net Profit Margin, Return on Asset and Earning Per Share have a positive and significant effect on stock prices. The results of the Coefficient of Determination showed that the Adjusted R-squared value was 63.2% and the remaining 36.8% was influenced by other factors that were not present in this study.

Analisis Strategi Pemasaran Dalam Meningkatkan Volume Penjualan Pada UD. Tahu Murni Kota Gunungsitoli Iman Telaumbanua, Tekun; Mendrofa, Yupiter; Beniah Ndraha, Ayler; Zalukhu, Yuterlin
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.v5i4.754

Marketing has a crucial role in increasing product sales and introducing products to consumers. UD. Tahu Murni, located in Gunungsitoli City, is a business that focuses on tofu production with additional tempeh products. Although the business is still in operation, tofu production shows stagnation, with an increase only occurring on weekends. This is due to the lack of effective marketing strategies to attract a wider consumer base. This study aims to evaluate the marketing strategies implemented by UD. Tahu Murni in an effort to increase its sales volume. The main focus of this research is to identify the constraints faced in the marketing strategy as well as to propose improvement measures. Based on the results of the study, it was found that the marketing strategy of UD. Tahu Murni has not been optimized. The business still relies on traditional marketing methods such as word of mouth, direct sales, and direct distribution, which have proven to be slow and inefficient in expanding the market. Improving product quality and product planning based on consumer complaints is not enough to significantly increase sales volume.

Analisis Resistensi Pegawai Dalam Kebijakan Jam Kerja di Dinas Pendidikan Kota Gunungsitoli Zai, Agusdarmawati; Hidayat Waruwu, Meiman; Telaumbanua, Eliagus; Beniah Ndraha, Ayler
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.v5i4.756

This research aims to analyze employee resistance to the working hour policy at the Gunungsitoli City Education Office, which has an impact on the effectiveness of public services. The research method used is descriptive qualitative, with data collection through observation, interviews, and documentation. The results show that employee resistance is mainly influenced by a strong organizational culture, incompatibility with the new policy, and lack of employee participation in the policy planning process. The study found that such resistance resulted in decreased work discipline, which negatively impacted the quality of public services. The discussion of the results underscores the importance of inclusive and transparent management strategies in designing and implementing policies, to improve employee compliance and reduce resistance. The conclusion of this study confirms that active involvement of employees in policy planning and participatory approaches can minimize resistance and improve organizational performance and the quality of public services at the Gunungsitoli City Education Office.

The Role Of Religiousity Leadership As A Moderation Of Factors Affecting Organization Performance After Publish Of The Minister Of BUMN Number SE-7/MBU/07/2020 Mardinata Rusli, Yohanes
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.v5i3.763

The effectiveness of an organization in achieving its vision, mission, and organizational goals cannot be separated from the role of its leader. The role of the leader can be seen from his leadership style. This study aims to analyze the role of religious leadership of a leader in strengthening or weakening the factors that influence the performance of BUMN companies with the banking industry sector. The factors that influence the performance of an organization are seen from the servant leadership, organizational culture, and work ethic of the company.This study uses a quantitative method with primary data obtained from the distribution of questionnaires that will be carried out in this study to respondents who are employees working at State-Owned Enterprises in the Banking Industry sector with an assessment for their superiors in the department where they currently work. This study uses samples that have been collected or returned from both physical questionnaires and digital questionnaires with google forms consisting of 159 BUMN employees working in the banking sector who are domiciled in the cities of Jakarta and Bandung as respondents from 170 questionnaires distributed. The results of the study indicate that Servant Leadership and Organizational Culture have a positive effect on organizational performance. However, work ethic does not affect organizational performance. Religiousity Leadership can moderate the influence of Servant Leadership and Organizational Culture on Organizational Performance. However, Religiousity Leadership cannot moderate the influence of work ethic on organizational performance. This research contributes to organizational management, especially State-Owned Enterprises in the banking sector so that they can improve their organizational performance after the publication of the Circular Letter from the Ministry of BUMN

Analysis of Annual Spt Reporting Article 21 Before and After the Implementation of the E-Filling System at PT Surya Toto Indonesia, Tbk Wahyuni, Efa; Kuncara, Tommy
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.v5i4.771

The purpose of this research is to understand and gather information on how the employees of PT. Surya Toto Indonesia fulfill their obligations as taxpayers in reporting their Annual Income Tax Return (SPT) for PPh 21, to identify the advantages and disadvantages of the e-filing system, and to explore several efforts to overcome the challenges associated with this system. It also aims to examine the differences in reporting the Annual Income Tax Return (SPT) for PPh 21 before and after the implementation of the e-filing system. The data processed in this research is sourced from primary data, which includes qualitative data from interviews and the company profile of PT. Surya Toto Indonesia, Tbk, and quantitative data related to the calculation of PPh 21 on irregular income for employees. The findings of this study indicate that the employees of PT. Surya Toto Indonesia have fulfilled their obligations as taxpayers in reporting the Annual Income Tax Return for PPh 21. In the implementation of the e-filing system, there are both advantages and disadvantages. Differences have been noted before and after the implementation of the e-filing system in terms of the Notification Letter Form (SPT), tax calculation procedures, time/place effectiveness, efficiency, archiving, data submission of the SPT, and taxpayer compliance.

The Impact of Earnings Per Share, Debt to Equity Ratio, and Company Size on Stock Returns in Miscellaneous Industrial Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (2016-2020) Lestari, Lestari; Mareta, Sigit
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.v5i4.772

This study investigates the impact of earnings per share, debt to equity ratio, and company size on stock returns. The research focuses on manufacturing companies within the miscellaneous industrial sector listed on the Indonesia Stock Exchange during the 2016-2020 period. A purposive sampling technique was employed to select the sample. Descriptive statistics were used as the analytical method, with data analysis conducted using the SPSS application. The findings reveal that earnings per share have a significant negative impact on stock returns, the debt to equity ratio has a significant effect, while company size does not significantly influence stock returns. These results suggest that investors should carefully consider a company's earnings per share and debt to equity ratio when making investment decisions, as these factors significantly affect stock returns. Meanwhile, company size may not be a critical determinant for stock return predictions within this sector.

Analisis Penerimaan Pendapatan Asli Daerah (PAD) Ditinjau Dari Kontribusi PAD, Elastisitas PAD dan Kinerja Pajak Daerah Pada Pemerintah Kota Sibolga Jonni Parulian, Riatno; Deliana, Deliana; Hidayah Napitupulu, Ilham
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.v5i4.773

This study aims to analyze the contribution of local revenue, the elasticity of local revenue and the performance of local taxes in the Sibolga City government. Local Own Revenue is the right of the local government which is recognized as an increase in the value of net assets obtained from local taxes, local levies, the results of the management of separated local assets and other legitimate local revenue. This research was tested on the sibolga city local government in 2018-2022. The data analysis technique used in this research is descriptive and quantitative analysis. The results of the analysis show that the contribution of local revenue tends to be unfavorable, the elasticity of local revenue tends to be elastic to gross regional domestic product and the performance of local taxes tends to be very effective.

Analisis Hubungan Politik Utang Indonesia dan China Untuk Menghindari Debt Trap Diplomacy Zhafarina Jauza Az Zahro; Faris Al-Fadhat; Andy Prasetiawan Hamzah
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.v5i4.785

The analysis of the political relationship of Indonesia's debt to China to avoid debt trap diplomacy discusses the political debt relationship between Indonesia and China, particularly considering the intensive cooperation and debt assistance that China has provided to Indonesia, as well as the establishment of loan condition regulations that threaten the use of the state budget as a payment tool. This writing aims to understand the development of Indonesia's debt to China, whether Indonesia is trapped in a Debt Trap, and how Indonesia can avoid Debt Trap Diplomacy. This research employs a qualitative descriptive analysis method, utilizing previously published sources with data collection sourced from books, journals, and other online media such as websites, databases, and information available on the internet. Based on dependency theory, it shows that loan conditions with high interest rates and strict repayment terms reflect unfavorable lending conditions. The increase in debt to China for the Indonesian economy can stimulate the country's growth, but a significant economic dependence can also make Indonesia more vulnerable to Debt Trap Diplomacy. The research results indicate that based on the analysis of Indonesia's debt to China, there has been a tendency for an increase over the past five years. Indonesia is also still in a position of safe debt ratios, both by national and global standards, and does not fall into the category of Debt Trap Diplomacy. Several steps, approaches, and diplomatic efforts have also been undertaken by Indonesia to avoid Debt Trap Diplomacy.

Do Intellectual Capital and Corporate Reputation Matter to Firm Value Enhancement: The Mediating Role of Financial Performance Febriantina Istiqomah, Dyah; Metha Nurfitriasih, Dyah; Dwi Candra, Dela
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.v5i4.794

This study examines the effect of intellectual capital and corporate reputation on firm value by mediating financial performance. Non-physical capital of the firm, such as intellectual capital and corporate reputation, that is considered good, becomes a positive signal for stakeholders so that it can affect the firm's high value through good financial performance. The research was conducted using a quantitative approach. The research analysis unit comprises food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The research sample of 23 companies was selected using the purposive sampling method, so the total research observations were 92 observations for four years. Data collection was carried out using documentation techniques, including data analysis using panel data regression analysis. The Sobel test was conducted to determine whether mediation occurred or not. The analytical tool used is Eviews 12 Enterprise software. The study's results provide evidence that intellectual capital and corporate reputation can indirectly affect firm value through the mediation of financial performance. The form of mediation that arises is full mediation.

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Apollo Daito

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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

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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