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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 Faktor-Faktor Ekonomi Makro terhadap Jakarta Islamic Index (JII) Periode 2010-2019 Zulkarnain, Azim; HS, Sufyati
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.v5i4.645

This study aims to determine and analyze the influence of macroeconomic factors such as Gross Domestic Product (GDP), Inflation Rate, SBI Interest Rate, Rupiah / US Dollar exchange rate on the JII (Jakarta Islamic Index) Stock Price Index on the Indonesia Stock Exchange for the period 2010-2019. This study uses an associative quantitative approach which is intended to examine the relationship and influence between macroeconomic factors variables on the JII stock price index variable. Meanwhile, the analysis method used is multiple linear regression. The results of this study indicate that only the rupiah/US dollar exchange rate has a significant negative effect on the JII stock price index. While macroeconomic factors such as Gross Domestic Product, Inflation Rate, SBI Interest Rate have no significant effect on the JII stock price index.

The Effect of Carbon Management Accounting, Competitive Business Strategic and Carbon Emission Disclosure on Company Performance Moderated by Green Intellectual Capital Whittleliang Hakki, Tandry; Akwila, Karvicha; Jurjanta, Priccilya
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.715

Several climate changes or extreme weather that often occur throughout the world in recent years, this directly makes society focus and increases the level of awareness of climate change that occurs. warming. Global warming is a hot issue and has become a public focus to be discussed in several world organization forums in recent decades. Global warming can be caused by the main factor, namely carbon emissions. This study aims to examine the effect of Carbon Management Accounting, Competitive Business Strategy, and Carbon Emission Disclosure on Company Performance moderated by Green Intellectual Capital. This study took the research population in energy sector companies. The type of data used in this study is secondary data in the form of company financial reports that 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. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Carbon Management Accounting and Carbon Emission Disclosure have an effect on Firm Performance, but Carbon Emission Disclosure has no effect on Firm Performance. Green Intellectual Capital strengthens the influence of Carbon Management Accounting on Firm Performance and Green Intellectual Capital does not strengthen the influence of Competitive Business Strategy and Carbon Emission Disclosure Strategy on Firm Performance.

Human Capital Strategy Implementation for Business Plan at Material Handling Rental Services Startup LogisMe Mukhlis, Muhammad; Indradewa, Rhian; Hamdi, Edi; Sunaryanto, Ketut
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.v5i4.825

Efficient logistics and warehousing operations heavily rely on effective material handling and cleaning processes. The utilization of equipment like lifting scissors, hand stackers, and forklifts is crucial for the safe and smooth movement of raw materials, finished products, and heavy cargo within these facilities. Nevertheless, the substantial financial outlay for such equipment presents a significant hurdle for businesses in this industry. Despite this capital-intensive challenge, the logistics and warehousing sector has witnessed substantial growth, primarily driven by the e-commerce surge ignited by the COVID-19 pandemic. The escalating demand for online shopping has exerted considerable pressure on supply chains, necessitating expanded warehousing and transportation infrastructure. Human Resource Planning (HRP) involves strategically allocating and optimizing human capital within an organization. This process aligns with short, medium, and long-term objectives by determining the necessary workforce to meet operational requirements. HR planning translates organizational goals into specific human resource targets, ensuring the availability of skilled personnel to support business operations. LogisMe has a flexibility of working style and hours which combines both offline and online / remote working styles empowered with virtual office and Employee Self Service (ESS). The company also supports for employees work-life balance and rewards.

Pengaruh Harga, Variasi Produk dan Lokasi Terhadap Keputusan Memilih Tempat Hangout (Studi Kasus Pada Wisata Kuliner di Tepian Teratai Kabupaten Berau Kalimantan Timur) Reynaldi, Agung; Kusdyah Rachmawati, Ike; Handoko, Yunus
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.v5i4.833

Tepian Teratai becomes one of the favorite culinary tourism destinations to hangout in Berau District. This is because this district does not yet have a mall or shopping center with limited available famous culinary outlets. Other Tepian also have the same business model, namely a group of street vendors along the banks of the Segah River. However, compared to other Tepians, Tepian Teratai still becomes the favorite choice to hangout. This study aimms to identify and analyze 1) the effect of price on the decision to choose, 2) the effect of product variation on the decision to choose, 3) the effect of location on the decision to choose, and 4) the effect of price, product variation, and location on the decision to choose. This quantitative study used a multiple linear regression analysis technique. The population in this study were visitors to Tepian Teratai, Berau District, East Kalimantan, whose number was unknown / infinite. This study involved 100 respondents as samples selected using a purposive sampling technique. The results of the study showed that 1) price had a positive and significant effect on the decision to choose, 2) product variety had a positive and significant effect on the decision to choose, 3) location had a positive and insignificant effect on the decision to choose, and 4) price, product variety, and location simultaneously had a positive and significant effect on the decision to choose.

Pengaruh Financial Difficulty Level, Growth Opportunity, Company Size, Leverage dan Profitabilitas terhadap Konservatisme Akuntansi Pratiwi, Dea; 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.v5i4.853

This study aims to analyze the effect of financial difficulty level, growth opportunity, company size, leverage, and profitability on accounting conservatism. This type of research is a quantitative method. The population in this study was obtained from data from non-financial companies that publish financial statements and annual reports on the Indonesia Stock Exchange (IDX) and the company's official website for the period 2020-2022. This research data is secondary obtained through direct access on the website of Indonesia Stock Exchange (IDX) (www.idx.com) and the company's official website. Sampling method using purposive sampling, and obtained the final results of the company as a sample of 552 companies. The method of analysis used is multiple linear regression analysis. The results provide empirical evidence that financial difficulty level, growth opportunity, company size, leverage does not affect the accounting conservatism, while profitability affects the accounting conservatism

Pengaruh Environment Social Governance (ESG) Score Terhadap Kinerja Keuangan Perusahaan Yang Terindeks IDX ESG Leader Tahun 2020-2023 Wahyu Anggraini, Puri; Darma Rosmala Sari, Tri
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.888

This study aims to analyze the effect of ESG Score on the financial performance of companies indexed by IDX ESG Leader in 2020-2023. This study uses a purposive sampling method for sampling. The population of this study is companies indexed by IDX ESG Leader in 2020-2023. The data obtained in this study were 10 companies indexed by IDX ESG which were used as research samples with an observation period of 2020-2023. The data source used in this study came from the official website of the company indexed by IDX ESG Leader. The data analysis technique in this study used simple linear regression analysis with the help of SPSS 25. In 2020-2023, assessing company performance based on information from the company's financial statements alone was not enough for stakeholders in making decisions. Stakeholders need other information such as non-financial information, namely the economic, environmental, and social aspects contained in the sustainability report. The results of this study are that ESG Scores have an impact on the financial performance of companies listed on the IDX ESG Leader index in 2020-2023.

Analisis Perbandingan Kinerja Keuangan Perbankan Sebelum, Selama dan Setelah Masa Pandemi Covid-19 yang Terdaftar Pada Bursa Efek Indonesia Megasari Wibowo, Efrata; Debora Runtu, Pingkan; Ronald Sumanti, Elvis
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.897

This research aims to assess the financial performance comparison of banks listed on IDX before, during, and after the COVID-19 pandemic, using financial ratios such as LDR and CAR. A quantitative research method with a comparative approach is utilized. The population includes 48 banking companies listed on the IDX from 2018 to 2024. Statistical methods applied are descriptive analysis and paired sample t-tests. The findings reveal a significant difference in financial performance based on the LDR ratio across the pandemic phases, while no significant difference is observed for the CAR ratio.

Pendekatan Theory of Planned Behaviour dalam Rekayasa Perilaku Penggunaan Informasi Akuntansi Manajemen pada UMKM Aprieza Puspita Zandra, Rosy; Handayani Soedarso, Elvyra; Prasetya, Rizky; Miharso, Apit
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.906

The use of management accounting information by micro, small and medium enterprises (MSMEs) is often still limited. This is due to the perception that financial recording is complicated and does not provide direct benefits. This research aims to determine the intentions of business actors in Tulusbesar Village in using management accounting information after receiving intervention in the form of training and mentoring. The method used is the Correlational Study with Intervention approach with the framework of the Theory of Planned Behavior. Data was collected through a questionnaire that measured three main variables, namely attitudes, subjective norms, and behavioral control. The research results show that these three variables have an almost equal contribution to business actors' intentions, with attitudes contributing 33.9 percent, subjective norms 33.3 percent, and behavioral control 32.6 percent. Interventions in the form of training and mentoring increase respondents' positive perceptions of accounting and strengthen social support and self-confidence in implementing financial records. The conclusion of this research is that positive attitudes, supportive social norms, and an adequate sense of control jointly influence the intention and behavior of using accounting information. Further mentoring programs and collaboration with the business community are recommended so that the implementation of accounting among MSMEs is more optimal.

Analisis Strategi Pemasaran Pada Coffee Shop (Studi Kasus Pada Misi Kopi Kota Tebing Tinggi) Husni Sinulingga, Muhammad; Tryana Sembiring, Meilita; Iskandarini, Iskandarini
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.928

Misi Kopi is a coffee shop in Tebing Tinggi that offers both coffee and non-coffee beverages, along with snacks for customers. The business utilizes both traditional and digital marketing strategies to boost sales. This study aims to evaluate Misi Kopi’s marketing strategy through a SWOT analysis (strengths, weaknesses, opportunities, and threats) in comparison to other coffee shops in Tebing Tinggi City. The research follows a descriptive qualitative approach, with a sample of 10 informants. Data collection was conducted through interviews and questionnaires, while SWOT analysis was used for data analysis. The findings show that Misi Kopi has significant internal and external factors that allow it to compete successfully in the local market. The IE matrix places Misi Kopi in the first quadrant, indicating its competitive advantage. The study also highlights the need for Misi Kopi to enhance its product quality and leverage social media marketing to further promote its offerings

The Influence of Current Ratio, Debt to Equity Ratio, Return on Asset Ratio, and Return on Equity Ratio on Company Profit Growth During the Covid-19 Pandemic Nur Alfarizzi, Ahmad; Sasongko, Noer
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.933

This research aims to analyze the influence of the current ratio, debt to equity ratio, return on asset ratio, and return on equity ratio on the profit growth of manufacturing companies in the basic industrial and chemical sectors listed on the two Indonesian Stock Exchanges for the 2019-2022 period. The sampling technique used purposive sampling, so that 128 samples were obtained that met the research criteria. The analytical method used is multiple linear regression analysis. The results of this research show that the debt to equity ratio and return on equity ratio have an effect on company profit growth, while the current ratio and return on asset ratio have no effect on company profit growth.

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Phone +628117404455

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

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Abstract

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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