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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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Evaluation of Transparency and Accountability of Regional Government Financial Reports in the Digitalization Era Yesbarianus Parindingan, Frivaldo; Haliah, Haliah; Nirwana, Nirwana
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.v5i5.1066

The research findings indicate that the most frequently studied variables over the past decade, Transparency and accountability are associated with participation, good governance, and corruption. Transparency and accountability are the most important principles in achieving good governance and preventing bad governance. Public participation plays a crucial role as a mechanism to review and monitor government performance , particularly in the context of corruption prevention . The consistent development of these topics, as demonstrated by the research, suggests that transparency and accountability remain relevant and evolving areas of study. This continuous evolution makes these themes highly intriguing for future research, especially in examining how they interrelate with governance practices, public participation, and efforts to combat corruption. The dynamic nature of these topics provides opportunities to explore new frameworks and approaches in addressing challenges within public governance systems

Pengaruh Kualitas Layanan dan Kepercayaan Terhadap Kepuasan Nasabah (Studi Kasus Pada Nasabah BPR BKK Blora) Kantor Cabang Blora Meliana Nur Azizah, Siti; Maskur, Ali
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.v5i5.1082

Customer satisfaction has become a critical component in today's industrial environment. The purpose of this study is to investigate how service quality and trust affect credit customers' satisfaction levels, with a focus on the consumers of the BPR BKK Blora Branch Office. This study aims to evaluate the connection between bank credit customers' satisfaction and the caliber of services rendered. Using a quantitative methodology, the study examines primary data gathered from 99 respondents who answered a survey sent via Google Forms. The study's conclusions provide insightful information about bank customer satisfaction and show a strong relationship between customer service standards and PT BPR BKK Blora's dependability.

Herding dan Overconfidence dalam Investasi Gen Z: Dampak dan Moderasi Literasi Keuangan Felycia Sugianto, Devina; Inggrit Wijaya, Liliana; Silvia Sutejo, Bertha
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.v5i5.1092

This research aims to examine the influence of behavioral biases among Generation Z investors in Indonesia specifically herding and overconfidence on investment decision making, with financial literacy as a moderating variable. This study employs a quantitative approach using SEM (Structural Equation Modeling) analysis. Data was collected by distributing questionnaires to Generation Z investors in Indonesia aged 17 to 27 who have invested in the Indonesia Stock Exchange (IDX). The results indicate that the herding and overconfidence behavioral biases significantly impact investment decisions. Finally, the moderating variable of financial literacy strengthens the relationship between the herding and overconfidence biases and investment decisions.

Pengaruh Kepemimpinan, Pengembangan Karir dan Motivasi Kerja Terhadap Kepuasaan Kerja Agussupriadi, Raja; Ali, Hapzi
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.v5i5.1095

The influence of leadership, career development, and work motivation on job satisfaction is a scientific article of literature study in the scope of human resource management. The purpose of this article is to build a hypothesis of the influence between variables that will be used in subsequent research. The research object is in online libraries, Google Scholar, Mendeley, and other academic online media. The research method with library research is sourced from e-books and open access e-journals. Qualitative descriptive analysis. The results of this article: 1. Leadership influences Job Satisfaction; 2. Career Development influences Job Satisfaction; and 3. Work Motivation influences Job Satisfaction.

Pengaruh Profitabilitas, Leverage dan Intensitas Modal Terhadap Agresivitas Pajak Rama Soumokil, Finiko; Budi Yanti, Harti
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.v5i5.1108

This research aims to analyze the influence of Profitability, Leverage, and Capital Intensity on Tax Aggressiveness. The population in this study was 293 consumer cyclicals and non-consumer cyclicals companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This sample research used a purposive sampling method and obtained a sample of 65 companies. The research results show that ROA has a positive effect on Tax Aggressiveness, Leverage and Capital Intensity have no effect on Tax Aggressiveness.

Profitabilitas Hedging Dalam Transaksi Valuta Asing (Studi Kasus PT. BZI, Jawa Barat Dalam Periode April 2021 – September 2024) Setyo Wardhana, Tri; Albart, Nicko
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.v5i5.1110

Hedging is a financial policy which is implemented with the purpose of minimizing the risk of transaction exposure due to the fluctuation of foreign exchange. This research aims to investigate the profitability of hedging activity done by PT. BZI using a derivative instrument in the form of forward contract during the period of April 2021 to September 2024. This research is quantitative descriptive research with case study approach, which calculated the hedging profitability by multiply the hedging amount with the difference value between forward contract rate with the spot rate (telegraphic transfer selling rate) on the maturity date of transaction to from the same bank that has provided the hedging facility. From the research results, it is known that 23 of the 34 forward contract transactions carried out by PT.BZI during above mentioned period had achieved the purpose of hedging. Even though 11 of the 34 forward contract transactions showed a negative result calculation, the accumulated result was still in positive value, which means that the purpose of hedging was well achieved. These results suggest that the decision to hedge was profitable for the company. And at the same time the company’s obligation under Indonesian central bank’s regulation to conduct hedging could also be fulfilled. The recommendation that can be given to management is that a company should continue to conduct hedging through the forward contract in the future to minimize the transaction exposure of foreign currency due to its volatility.

Pengaruh Struktur Modal, Kinerja Keuangan dan Keputusan Investasi Terhadap Nilai Perusahaan Gamas Aditya, Muhamad; 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.v5i5.1150

This study aims to evaluate the impact of capital structure, financial performance, and investment decisions on firm value in consumer goods manufacturing companies in 2023. Using a sample of 30 companies selected through purposive sampling, the research employs classical assumption testing and multiple linear regression analysis using SPSS to assess the relationships among the variables. The findings indicate that financial performance and investment decisions have a positive and significant impact on firm value, while capital structure shows no significant effect. The F-test results confirm that the combination of these factors collectively influences firm value. Additionally, the coefficient of determination shows that 85.5% of the variation in firm value can be explained by these independent variables, with the remaining 14.5% influenced by other factors. This research contributes to the literature on corporate finance by providing insights into the dynamics of capital structure, financial performance, and investment decisions, all within the context of the consumer goods manufacturing sector in Indonesia.

Potret Penerapan Pemotongan, Penyetoran dan Pelaporan PPH Pasal 23 Atas Jasa Teknik (Studi Kasus Pada PT XXX Madura) Faraka, Fainsanu; Ferdinan Rasya Saputra, Baqrul; Wahyudi, Bonang; Yanfi Aula Rizqi, Ahmad; Anshin Wifaqi, Yazid; Taufikur Rohman, Mohammad
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.v5i5.1178

This research aims to analyze the practice of withholding and reporting Income Tax (PPh) 23. regarding installation and electricity pole installation services at PT xxx). The method used in this research is a qualitative approach, which allows researchers to gain an in-depth understanding of the challenges and factors that influence the implementation of taxation in companies. Primary data was obtained through in-depth interviews with the head of finance and financial staff who are responsible for withholding and reporting PPh 23. The research results show that delays in reporting and lack of coordination between internal units are the main obstacles in the tax withholding and reporting process. Apart from that, the unavailability of Exemption Certificates (SKB) from work partners also contributes to errors in tax deductions. This research recommends the need for increased communication and coordination with work partners as well as a better understanding of tax practices among staff to reduce risks related to tax compliance and improve the company's reputation. It is hoped that these findings will provide insight for companies in improving efficiency and compliance in the taxation process.

Manajemen Kebijakan Fiskal: Strategi Penetapan Kosmetik sebagai Objek Cukai Fachrudin, Mohammad; Muttaqien, Fauzan
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.v5i5.1188

: The rapid growth of the cosmetics industry has raised concerns about health and environmental risks from chemicals like parabens and Sodium Lauryl Sulfate (SLS). Parabens disrupt endocrine functions, potentially causing hormonal imbalances and cancer, while SLS contributes to skin irritation and environmental pollution. This study examines the feasibility of imposing excise taxes on cosmetics containing these substances, using a descriptive qualitative approach that considers philosophical, legal, socio-economic, and operational aspects. The findings indicate that cosmetics with parabens and SLS are viable candidates for excise taxation. Philosophically, this aligns with the Pigouvian principle of internalizing social and environmental costs. Legally, these products qualify as excisable goods under existing laws. Socio-economically, excise taxes increase product prices, reducing consumption and encouraging a shift to safer alternatives. Producers are incentivized to use eco-friendly materials. International examples, such as the EU and ASEAN regulations on parabens, show the success of such policies. Operationally, technologies like blockchain can enhance supply chain transparency, while digital labeling informs consumers. Excise revenues could support health programs, environmental restoration, and research into safer ingredients. These measures would reduce risks and promote sustainable industry practices. The government should invest in surveillance and allocate excise revenues to maximize societal benefits.

The Effect of Work Environment on Employee Loyalty Mediated by Employee Satisfaction at XYZ Company Aldhia Rachmi, Riezfa; Siti Hadijah, Hady; Setiawan, Yana
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.v5i5.1189

Employees are an asset to the company. The success of a company is highly dependent on the quality of its employees. Changes in the era of globalization demand the existence of employees who have the ability to compete. As one of the private companies, of course, company XYZ must be able to have qualified employees in order to excel from similar competitors. One of the aspects possessed by qualified employees is a high level of loyalty. This study aims to evaluate the level of loyalty of employees of XYZ company that is affected by the work environment and mediated by employee satisfaction. This study uses a verifiable descriptive approach, with a sample of 68 informants. Data collection was carried out through a questionnaire with data processing using SEM-PLS. The findings of the study show that the work environment has a significant effect on employee loyalty levels. On the continuum line, the work environment and employee loyalty are in the high category. This research also highlights the need for XYZ company to improve the professional equipment used to support Employee Loyalty which ultimately affects the company's performance. This research also highlights the need for XYZ company to improve the professional equipment used to support employee loyalty which ultimately affects the company's performance.

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Contact Name
Apollo Daito

Contact Email
dinasti.info@gmail.com

Phone
+628117404455

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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

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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

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