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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 Foreign Debt, Liquidity dan Firm Size terhadap Hedging Decision (Studi Kasus Perusahaan Manufaktur Subsektor Semen Yang Terdaftar di BEI Tahun 2017-2023) Febrianti, Berliana; Angelica Cindiyasari, Shiwi
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.v5i5.940

This study aims to analyze the influence of foreign debt, liquidity and firm size on hedging decisions in cement subsector manufacturing companies listed on the Indonesian stock exchange during the period 2017-2023. The sample of this study consisted of 6 companies with a total 42 observations. The method used in this study was a descriptive statistical analysis, classical assumption test, multiple linear regression analysis, t test, F test, and coefficient of determination test (R2). The results show that foreign debt and liquidity do not have a significant influence on hedging decisions, while firm size has a significant influence on hedging decisions. Thisw, large companies in the cement subsector can leverage their size advantage in managing financial risk, while companies that are small may need to re-evaluate their risk management strategies. This study is expected to contribute to the development policies in the manufacturing sector, paticularly in the cement subsector.

The Influence of Business Scale and Financing on MSMEs Income in Malang City Sholehuddin, Sulton; Arsiyanto, Tody
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.v5i5.952

Numerous obstacles are faced by micro, small, and medium-sized enterprises (MSMEs), one of the most important of which is restricted access to financial resources. The micro, small, and medium enterprises (MSMEs) in Malang City are the subject of this study project, which aims to explore the influence that financing and the size of the firm have on the income generated by these businesses. The information was analyzed via the use of descriptive statistics and regression analysis, and it was collected from a sample of one hundred micro, small, and medium-sized companies (MSMEs) that were of varying sizes and operating in a range of industries. According to the results of the research, there is a positive correlation between the income generated by micro, small, and medium-sized companies (MSMEs) and a range of sources of financing. These sources of funding include bank loans and government assistance programs. In addition to this, it was found that large-scale businesses have the potential to have a significant positive effect on the profitability of their operations.

Pengaruh Fasilitas Kerja, Motivasi Kerja dan Gaya Kepemimpinan Terhadap Kinerja Pegawai Kantor Pengadilan Agama Tanjung Karang Praptiwi, Silvia; Rezky Amalya, Wulan
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.v5i5.1007

This research aims to analyze the influence of work facilities, work motivation and leadership style partially and simultaneously on employee performance as well as analyzing the variables that have the most dominant influence on employee performance at the Tanjung Karang Religious Court. The research method is survey type. Data collection techniques by collecting data through questionnaires and documentation. Researchers distributed questionnaires within the Tanjung Karang Religious Court with a total of 50 respondents. The type of data used is primary data. Hypothesis testing in this research includes reliability testing, validity testing, multiple regression analysis testing, t test (partial), and F test (simultaneous) with the help of SPSS version 26. Research results from the t test calculation (partial) can be concluded that the Facilities variable Work (X1) has no positive effect, Work Motivation (X2) has a positive effect, and Leadership Style (X3) has no positive effect. Meanwhile, the F Test (Simultaneous) Partially, Work Facilities, Work Motivation and Leadership Style together have a positive influence on the performance of Tanjung Karang Religious Court employees.

Pengaruh Pengungkapan Akuntansi Lingkungan dan Mekanisme Good Corporate Governance Terhadap Nilai Perusahaan Yulianti, Selvi; Rezky Amalya, Wulan
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.v5i5.1039

The purpose of this study is to assess the impact of environmental accounting disclosure and Good Corporate Governance (GCG) processes on firm value in pharmaceutical businesses listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The context of this study is the rising recognition of the significance of sustainability and good governance in the pharmaceutical business following the epidemic. This research employs a quantitative approach, focusing on both descriptive and causal analyses. Data were collected from pharmaceutical firms' annual reports and evaluated using multiple linear regression. The findings reveal that environmental accounting disclosure has a considerable impact on business value, but the GCG method has no meaningful effect. The study concludes that investments in sustainable environmental initiatives significantly enhance business value, though further improvement in GCG practices is necessary to maximize its impact.

Analisis Pengaruh Perencanaan Keuangan, Pengalaman Investasi dan Risk Tolerance Terhadap Keputusan Investasi Mahasiswa di Bandar Lampung Hafidh, M.; Angelica Cindiyasari, Shiwi
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.v5i5.1040

This research aims to test whether there is a significant influence between financial planning, investment experience and risk tolerance on students' investment decisions in Bandar Lampung. This research uses validity test, reliability test and multiple analysis to test the influence between independent variables and dependent variables with the help of SPSS. This research uses independent variables, namely financial planning, investment experience, risk tolerance and dependent variables, namely investment decisions. The results of this research prove that financial planning, investment experience, risk tolerance don’t have a significant influence on students' investment decisions in Bandar Lampung. While risk tolerance has a significant influence on students' investment decisions in Bandar Lampung.

Pengaruh Leverage, Kepemilikan Manajerial dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Kesehatan Yang Terdaftar Di BEI Periode 2021-2023 Wayan Septiani Jayati, Ni; Angelica Cindiyasari, Shiwi
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.v5i5.1041

This research aims to analyze the influence of leverage, managerial ownership and profitability on company value in health sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. This research sample consisted of 30 companies selected through a purposive sampling method. Testing was carried out using the data panel regression analysis with EViews 12 software to analyze the influence of the independent variable on the dependent variable. The research results show that profitability has a positive and significant influence on company value, while leverage and managerial ownership do not have a significant effect on company value. Based on the results of the F test, leverage, managerial ownership and profitability simultaneously have a significant effect on the value of health sector companies. In addition, the coefficient of determination test results of 86.39% show that the independent variable is able to explain 86.39% of the dependent variable, with the remaining 13.61% explained by other variables.

The Effect of Return on Risk Assets (RORA), Loan To Deposit Ratio (LDR) and Capital Adequacy Ratio (CAR) on Stock Prices (Empirical Study on Banking Sector Companies on the Indonesia Stock Exchange in 2020-2023) Purwati, Asih; Mareta, Sigit
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.v5i5.1045

This study aims to determine the effect of Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Return On Risk Asset (RORA), on Stock Prices (Empirical Study of Banking Sector Companies on the Indonesia Stock Exchange 2020-2023). The approach used in this study uses a quantitative research approach, namely data that can be measured on a numerical scale. The data source used in this study is secondary data, this study has a population of 47 banking companies and a sample of 42 banking companies This research was tested using panel data analysis which was processed using Eviews Version 13. The results of this study are Return On Risk Asset (RORA) & Loan To Deposit Ratio have no effect on the price of banking shares listed on the IDX in 2020-2023, while the Capital Adequacy Ratio (CAR) affects the price of banking shares on the IDX in 2020-2023. The results of this study are expected to benefit decision makers in the banking sector, including bank executives, regulators, and investors. They can use these results as a basis for making strategic decisions regarding risk management, capital allocation, and investment decisions.

Pengaruh Literasi Keuangan, Risiko Transaksi dan Kemudahan Terhadap Minat Penggunaan QRIS Pada Umkm di Sampang Anisah, Siti; Amaniyah, Evaliati
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.v5i5.1056

Globally, digital payments are becoming trend, and new innovations are being developed to make financial transactions easier. In Indonesia, a financial technology for payments called Quick Response Code Indonesian Standard (QRIS) has gained widespread acceptance. Although there are many QRIS features available to promote financial digitalisation and assist MSMEs in the digital age, some MSMEs have challenges and feel less productive when using QRIS. This research sought to determine how MSMEs in Sampang were interested in using QRIS in relation to financial literacy, transaction risk, and ease of use. This research employs a quantitative approach, gathering information from 100 MSME QRIS users in Sampang via a questionnaire. Based on the study's findings, it can be said that financial literacy, transaction risk, does not affect on MSME’s interest in using QRIS and ease of use have a positive and significant impact on MSMEs' interest in using QRIS in Sampang. Additionally, financial literacy, transaction risk, and ease of use all have a positive and significant impact on MSMEs' interest in using QRIS in Sampang.

The Influence of Entrepreneurship Education, Social Media, E-commerce, and Accounting Information Systems on Entrepreneurial Decision Making in Accounting Students at Dian Nusantara University Destyana, Destyana; Mareta, Sigit
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1057

This research aims to determine the influence of entrepreneurship education, social media, e-commerce, and accounting information systems on entrepreneurial decision making in accounting students at Dian Nusantara University. This research uses a quantitative methods. The research sample was taken using purposive sampling method and Slovin formula which amounted to 174 samples from Undira accounting study programme students. This research data uses primary data obtained from distributing questionnaires. This study uses multiple linear analysis and hypothesis testing using the SPSS for Windows version 29 test tool. The results of this research show evidence that entrepreneurship education, social media, and accounting information systems have a positive and significant effect on entrepreneurial decision making, while e-commerce has no effect on entrepreneurial decision making.

Implementasi Pengendalian Internal Atas Pelaporan Keuangan Dalam Mendukung Keandalan Pelaporan Keuangan: Studi Kasus Pada Direktorat Jenderal Guru dan Tenaga Kependidikan Tahun 2023 Fitri, Yulia; Kurniawan Subagja, Iwan; Hakim, Azis
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.v5i5.1058

Penelitian ini bertujuan untuk mengetahui dan menganalisis implementasi PIPK yang telah diterapkan oleh Direktorat Jenderal Guru dan Tenaga Kependidikan Tahun 2023. Jenis penelitian ini adalah penelitian kuantitatif, dengan pengolahan data sesuai Peraturan Menteri Keuangan Nomor 17/PMK.09/2019. Hasil dari penelitian ini menunjukkan bahwa setelah penilaian kelemahan gabungan Tingkat Eselon 1 Direktorat Jenderal Guru dan Tenaga Kependidikan didapat total salah saji teridentifikasi sebesar 0.085% (kelemahan tidak signifikan) sehingga dapat diisimpulkan bahwa pengendalian internal efektif. Tim penilai menganggap bahwa pengendalian intern yang ada telah memadai sehingga manajemen dapat menyatakan bahwa laporan keuangan disusun berdasarkan sistem pengendalian intern yang memadai.

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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