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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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Pengaruh Financial Distress, Firm Size, Leverage, dan Ceo Retirement terhadap Prudence (Studi Empiris pada Perusahaan Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia tahun 2019-2022) Ahmad Sovi Amrillah; Zulfikar, Zulfikar
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.v5i4.795

Prudence is a conference of accounting conservatism or which means the principle of prudence in recognizing income or assets and expenses that can result in shrinking the profits generated by a company in order to reduce the risk of uncertainty in the future. This study aims to examine the factors that affect prudence in food and beverage sector companies on the Indonesia Stock Exchange in 2019-2022. The sampling technique used in this study is purposive sampling. A total of 97 companies have met the criteria as an observation unit. The method of analysis used is multiple linear regression analysis. The results provide empirical evidence that financial distress, firm size, leverage, and ceo retirement affect prudence.

Analysis of Factors Influencing Student Financial Management Zahro Fazda Oktavia, Fathimatus; Iqbal Akbar, Dharmawan; Nur Maula, Farisa
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.v5i4.796

Financial difficulties are not always caused by the influence of income, but are also influenced by errors in managing finances, for example not planning a financial plan. There are many factors that influence students' financial management behavior. The purpose of this study is to analyze three factors that influence students' financial management, namely financial literacy, self-confidence and the quality of financial learning. The research method used is quantitative descriptive with a population of 83 students of the Accounting Department of the State Polytechnic of Malang in 2023. The results of the study show that financial literacy, self-confidence, and the quality of financial learning have a positive effect on students' financial management, both partially and simultaneously.

Analisis Kondisi Keuangan Pemerintah Kota Sibolga Tahun 2018-2022 Frans Marhuasa Simamora, Arne; 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.v5i4.799

This research was aimed to know financial condition of government Sibolga for the years 2018-2022 from efficiency of PAD ratio, effectiveness of PAD ratio, expenditure compatibility ratio and Financial Dependency Ratio. The research used is analitical descriptive. The data collection techniques used in this research were field research and library research. Descriptive and ratio analysis was used to appraise efficiency of PAD ratio, effectiveness of PAD ratio, , expenditure compatibility ratio and Financial Dependency Ratio. The result of this research pointed that (1) efficiency of PAD ratio of Sibolga for each year was 1,59% in average which mean efficiency of PAD was already efficient. (2) The Government of Sibolga is still less effective in managing PAD with an average effectiveness ratio of 76.20%. (3) the highest ratio results from operating expenditures is 85,89% in 2021 and the lowest ratio in 2018 is 77,58%. The highest ratio of capital expenditures to the total expenditure is 22,39% in 2018 and the lowest ratio in 2019 is 14,04%. The Government of Sibolga still prioritizes operational expenditure compared to capital expenditure.(4) Financial Dependency Ratio of Sibolga government during 2018-2022 is 83.88% categorized very high, this condition shows the dependency level of Sibolga Goeverment is very high to the central government.

Analisis Pengelolaan Barang Milik Daerah Kota Sibolga Lubis, Musliadi; 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.v5i4.800

This study aims to analyze the management of regional assets in the City of Sibolga, identify the challenges faced in the management process, and determine the steps that need to be taken to ensure more orderly asset administration. The operationalization of the variables in this study is based on the management of regional assets according to Minister of Finance Decree (KMK) Number 288/KMK.06/2023. Data collected using interviews, observations, and documentation, with key informants including the Head of the Agency, Head of Budgeting Division, Head of Assets Division, and Head of Treasury and Accounting Division. The qualitative data management technique follows the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing and verification. The findings indicate that the management of regional assets in Sibolga City faces various challenges such as inaccurate asset data, lack of supervision and control, suboptimal coordination between OPDs, and insufficient asset security and maintenance. To address these issues, it is recommended that the Sibolga City Government enhance human resource capacity, develop an integrated asset management information system, optimize the budget for asset maintenance and security, and improve supervision and control over the use of fixed assets

Determinan Harga Saham pada Perusahaan Pertambangan Di Indonesia Tarisa Aurella; Elok Heniwati; Ira Grania Mustika
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.v5i4.801

Before making an investment, investors must analyze stock prices to avoid unfavorable situations. This study aims to determine the effect of Return on Asset (ROA), Return on Equity (ROE) and Current Ratio (CR) on stock prices in mining companies listed on the Indonesia Stock Exchange. This study uses quantitative research. The population in this study is mining companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling and obtained 42 data samples. The data in this study are secondary data obtained from the Indonesia Stock Exchange (IDX) and the company's official website. This study uses data analysis techniques, namely multiple linear regression analysis using IBM SPSS version 29. The results of this study indicate that return on assets does not affect stock prices in mining companies, return on equity has a positive and significant effect on stock prices in mining companies and current ratio does not affect stock prices in mining companies.

Upaya Pemerintah Dalam Mengelola Diversity Sumber Daya Manusia Di Kecamatan Gunungsitoli Barat Zebua, Evi Trisanti; Ndraha, Ayler Beniah; Lahagu, Palindungan; Hulu, Fatolosa
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.v5i4.803

Kecamatan Gunungsitoli Barat is an area rich in cultural diversity, religion and strong customary traditions, and is inhabited by people with diverse ethnic backgrounds, including Batak and Malay. This diversity, although a great potential, also presents challenges for sub-district government organizations, especially in managing ethnic and cultural differences that can trigger social tensions. Issues of discrimination and unequal access to economic resources and employment opportunities are also issues that require serious attention. In addition, the limited political participation of some groups threatens the balance of representation in the sub-district government. This research uses a qualitative approach with a case study method to identify the challenges faced by the sub-district government in managing human resource diversity. The results show that appropriate strategies and policies are needed to create harmony in managing such diversity. Three main efforts that can be made by the sub-district government include: a) organizing cross-cultural training programs, b) implementing inclusive policies to ensure equal opportunities for all individuals, and c) building a monitoring and evaluation system to ensure effectiveness and transparency in managing HR diversity.

Analysis of Mobile Banking Usage and Other Factors on Banking Productivity in Indonesia Using the Malmquist Productivity Index (MPI) Approach Yohana Marnala Marpaung; Fajra Octrina
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.v5i4.804

This study analyzes the impact of fintech technology on the productivity and efficiency of traditional banks in Indonesia that provide mobile banking services. While fintech has improved financial transactions and operational efficiency, previous research shows mixed results regarding the effect of fintech on bank productivity. This study fills the research gap by analyzing how fintech integration affects the efficiency of traditional banks using recent data. Using the Malmquist Productivity Index (MPI), this study evaluates the efficiency of nine traditional banks in Indonesia based on annual report data. The variables analyzed include Mobile Transaction Market Share (PH), Gross Domestic Product (GDP), Non-Performing Loan Ratio (NPL), Capital Ratio (CAP), Total Assets (A), and M2 Exchange Rate (MS). The descriptive analysis results show that the variables of NPL, CAP, and total assets have no significant impact on productivity. However, GDP and M2 have a strong influence on improving bank efficiency through fintech technology. This study concludes that fintech is important to improve banking efficiency in Indonesia and banks should prioritize technological innovation to boost productivity. Further research is needed to explore additional variables in this relationship.

Pengaruh Ketidak Optimalan Implementasi Penyetaraan Jabatan Pengawas Kejabatan Fungsional terhadap Kinerja Pegawai di Universitas Borneo Tarakan Mirayanthi, Dewi; Mulyana, Yaya; Aripin, Sofjan
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.v5i4.815

Tujuan dari penelitian ini adalah untuk melihat bagaimana kinerja Pegawai Negeri Sipil (PNS) di Universitas Borneo Tarakan terpengaruh oleh ketidakoptimalan implementasi penyetaraan jabatan pengawas ke jabatan fungsional. Penelitian ini dilakukan melalui pendekatan studi kasus kualitatif deskriptif. Wawancara mendalam dilakukan dengan PNS dan pimpinan institusi yang relevan. Analisis data dilakukan secara tematik, fokus pada tiga dimensi utama: komunikasi yaitu konsistensi, sumber daya yang mencakup sumber daya manusia dan peralatan. Hasil penelitian menunjukkan bahwa komunikasi yaitu konsistensi, dan sumber daya yang mencakup sumber daya manusia dan peralatan kurang optimal dalam implementasi kebijakan penyetaraan jabatan yaitu tugas yang diberikan oleh atasan tidak sesuai dengan Jabatan Fungsional. Kesimpulannya, penyetaraan jabatan di Universitas Borneo Tarakan memerlukan perbaikan dalam proses komunikasi dan penyesuaian kompetensi pegawai agar efektif dalam meningkatkan kinerja dan kualitas pelayanan publik.

The Influence of Leadership Style on Employee Performance: The Role of Employee Motivation at PT AHI Tbk Ahmad Munawar, Niknik; Hadiaty, Fifit
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.v5i4.826

This study aims to analyze the impact of leadership style, work environment, and motivation on employee performance at PT. AHI Tbk. Using a quantitative method with a sample of 200 employees, data were analyzed using Smart PLS 3. The results indicate that leadership style has a significant effect on employee performance, with a t-statistic of 4.326 and a p-value of 0.000. Conversely, the work environment did not show a significant effect on employee performance, as evidenced by a t-statistic of 1.253 and a p-value of 0.211. Additionally, motivation did not function as a significant mediator between leadership style and employee performance. These findings suggest that improving employee performance can be achieved through the development of effective leadership styles, although the work environment aspects require further evaluation. The recommendations generated from this study include enhancing leadership training programs, improving working conditions, and focusing on employee motivation development. This research is expected to provide insights for management and stakeholders to improve employee performance through a more holistic approach.

Determinants of Risk Management Disclosure Study of Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange Yolifiandri, Yolifiandri; Kamil, Islamiah; Anjarwati, Sri
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.v5i4.851

This research aims to analyze how risk management disclosure is seen from the implementation of corporate governance (institutional ownership, audit committee, independent commissioner) and company size, which is the main issue of this article, which business actors hope can mitigate business risks. The population of this research is banking industry companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The research sampling technique that the researcher used was purposive sampling. The analysis technique that researchers use is multiple regression analysis and descriptive statistics. The data analysis that researchers used was with the help of the SPSS version 26 application. The results of this research simultaneously show that company size, audit committee, independent commissioner and institutional ownership jointly influence risk management disclosure. Partially, company size has an effect and is not significant on risk management disclosure, the audit committee has a significant effect on risk management disclosure. independent commissioners have an inversely proportional effect on risk management disclosures, there is an influence of institutional ownership which is not significant and inversely proportional to risk management disclosures

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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

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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