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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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Efisiensi dan Efektivitas Pengelolaan Anggaran Pada Tim Kerja Keuangan dan Barang Milik Negara Sekretariat Direktorat Jenderal Guru dan Tenaga Kependidikan Kementerian Pendidikan, Kebudayaan, Riset dan Teknologi Hasoloan, Dean Leonard; Subagja, Iwan Kurniawan; 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.v5i5.1190

Perumusan masalah dalam penelitian ini adalah bagaimana pengelolaan anggaran, faktor-faktor yang mempengaruhi serta upaya meningkatkan pengelolaan anggaran pada Tim Kerja Keuangan Dan Barang Milik Negara Sekretariat Direktorat Jenderal Guru Dan Tenaga Kependidikan Kementerian Pendidikan, Kebudayaan, Riset Dan Teknologi. Adapun tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengelolaan anggaran, faktor-faktor yang mempengaruhi serta upaya meningkatkan pengelolaan anggaran pada Tim Kerja Keuangan Dan Barang Milik Negara Sekretariat Direktorat Jenderal Guru Dan Tenaga Kependidikan Kementerian Pendidikan, Kebudayaan, Riset Dan Teknologi. Metode penelitian ini merupakan penelitian kualitatif dengan desain studi kasus deskriptif. Dalam penelitian ini informan yang diwawancarai berjumlah 5 orang. Teknik analisis data yang digunakan adalah reduksi data, penyajian data dan penarikan kesimpulan serta verifikasi. Hasil dari penelitian ini diperoleh kesimpulan: (1) Pengelolaan anggaran Tim Kerja Keuangan Dan Barang Milik Negara Sekretariat Direktorat Jenderal Guru Dan Tenaga Kependidikan Kementerian Pendidikan, Kebudayaan, Riset Dan Teknologi, sudah dikelola dengan baik karena pengelolaan anggaran dilakukan berdasarkan peraturan yang berlaku untuk mencapai efektivitas dan efisiensi dari segi proses administrasi. Namun masih ada beberapa hal yang mungkin dapat dilakukan penyesuaian. (2) Faktor-faktor yang mempengaruhi pengelolaan anggaran pada Tim Kerja Keuangan Dan Barang Milik Negara Sekretariat Direktorat Jenderal Guru Dan Tenaga Kependidikan Kementerian Pendidikan, Kebudayaan, Riset Dan Teknologi, antara lain perencanaan anggaran, kualitas sumber daya manusia, koordinasi kerja dalam organisasi, sarana prasarana kegiatan kerja dan supervisi pimpinan. (3) Upaya untuk meningkatkan efektivitas dan efisiensi pengelolaan anggaran pada Tim Kerja Keuangan Dan Barang Milik Negara Sekretariat Direktorat Jenderal Guru Dan Tenaga Kependidikan Kementerian Pendidikan, Kebudayaan, Riset Dan Teknologi, dapat dilakukan dengan cara meningkatkan kualitas sumber daya manusia, melengkapi sarana prasarana kerja secara maksimal, koordinasi kerja dan sinergitas antar pemangku kepentingan lebih ditingkatkan lagi, serta komitmen yang kuat dari seluruh pegawai dan pimpinan.

The Effect of Asset Growth on Company Profitability with Sales Growth and Leverage as Supporting Variables Hadi Utomo, Kukuh; Widhiastuti, Susanti
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.v5i5.1194

A method commonly employed to assess a company's proficiency in generating profits involves the calculation of its profitability ratio. This ratio, in turn, can be affected by various factors, such as the growth of assets, sales expansion, and the level of leverage. The study utilised a population of 89 samples drawn from 18 retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) over the period from 2018 to 2022. This research is characterised as explanatory in nature, employing a quantitative approach and utilising purposive sampling criteria. The data collection was conducted through a combination of literature reviews and observational studies, with the testing method involving multiple linear regression analysis, which was performed using the IBM SPSS version 20 software. (1) Partially asset growth has no effect on profitability; (2) Partially sales growth has no effect on profitability; and (3) Partially leverage affects profitability. Based on these findings, the authors suggest that company management should give due consideration to the leverage factor, as it has been demonstrated to have a significant impact on the company's profitability.

Smart Work: Benefit or Cost? Elisa, Sabta; Rojuaniah, Rojuaniah
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.v5i5.1200

This research focuses on the importance of implementing Smart Work and Empowerment in improving job satisfaction and employee performance, especially in companies engaged in technology education. In today's digital era, companies are required to adapt to change and utilize technology to increase productivity. The purpose of this study was to analyze the effect of Smart Work and Empowerment on job satisfaction and employee performance in Edutech companies. The research method used is a quantitative approach with variable measurement consisting of two exogenous variables (Smart Work and Empowerment) and two endogenous variables (Job Satisfaction and Performance). Data was collected through questionnaires distributed to 190 employees. Descriptive analysis and regression analysis were used to test the proposed hypothesis. The results showed that there is an effect of Smart Work and Empowerment can increase job satisfaction. In addition, job satisfaction is also able to improve employee performance. The implementation of Smart Work can increase job satisfaction. While empowerment does not make employee performance increase. So with these results companies in the edutech industry should focus more on developing and implementing smart work policies. Then, companies in the edutech industry must be more active in implementing empowerment strategies. This can be done by giving employees more freedom and authority in making decisions related to their work.

Perancangan Konten Marketing Melalui Media Sosial Instagram Untuk Meningkatkan Tenant di Baros Information, Technology, & Creative Center Working Space Tahun 2024 Khoirullah, Akfin; Cahyani, Leni
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.v5i5.1202

: Co-working spaces have become a primary choice for professionals, freelancers, and startups seeking flexibility and collaboration opportunities. BITC Working Space, managed by UPT Cimahi Techno Park, is a co-working space in Cimahi City that provides various facilities to support tenants' businesses. This research aims to design, implement, and evaluate content marketing strategies through Instagram social media @bitc.workingspace to increase the number of tenants. The research uses a descriptive qualitative approach with data collection techniques including observation, interviews, documentation, and triangulation. Results show that content planning was carried out with relevant themes such as facility promotion, education, and motivation. Content marketing implementation was conducted through regular posts on both feed and story features. Evaluation showed an increase in engagement from 69 users in May 2024 to 459 users in July 2024, although it declined in the following month. The number of Instagram followers also increased from 95 to 113 during the research period. In conclusion, planned and consistent content marketing strategies proved effective in increasing brand awareness and audience interaction. This research recommends content optimization by maximizing Instagram features to support BITC Working Space's business objectives.

Use of Cashless Payments in MSMEs in the Pall Beach Tourism Area, Marinsouw Village Karla Arina, Kristi; Hanna Lintong, Elsje; Juandy Livingstone Rompas, Jeifer; Rommy Novie Korua, Sammy; Aprilia Maramis, Pingkan; Maria Christianto, Virginia; Cindy Wangko, Jennifer
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.v5i5.1203

Study This aiming for analyze adoption cashless payment technology by MSMEs in the Village Marinsouw, a area ongoing tourism developing in North Sulawesi. With use method qualitative and approach studies case, research this involving interviews and observations direct with UMKM owners, stakeholders interests, as well as tourists who become user main cashless payment. Data analyzed in a way thematic use device soft Nvivo For identify theme key like adoption technology, challenges, and impact from implementation of cashless payments operational business and satisfaction customers. Research results show that factor main influencing factors level adoption are Usage Rate (UR) and type cashless services used, especially QRIS. Technological Barriers (TB), such as problem network, and Trust in the System (TS) is still become challenge significant , although support government (Government Support - GS) is proven help speed up adoption. Cashless payment is proven increasing Operational Efficiency (OE) and Increased Income (II) for MSMEs, while from perspective tourists, Ease of Use (EU) and Customer Satisfaction (CS) become factor booster main.

Dilema Penerapan Pajak Karbon di Indonesia: Antara Komitmen Lingkungan dan Ketahanan Ekonomi Industri Farsya Arafy Herlucky, Jasmine; Angta Laudia, Leivasya
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.v5i5.1206

This research examines the dilemma of implementing carbon tax in Indonesia, specifically in balancing environmental commitments with industrial economic resilience. Using a mixed-method approach with sequential explanatory design, the study surveyed 511 respondents in the Greater Jakarta area. Results indicate that 81.41% of respondents rated the policy implementation effectiveness as moderate, while 82.2% considered implementation transparency to be at a moderate level. Regarding economic impact, 75.5% of respondents reported that the policy had a moderate intrusive level on the economy. These findings suggest a need to improve policy implementation mechanisms, particularly in monitoring aspects and information transparency. The study recommends a comprehensive strategy encompassing the development of industry incentive systems, periodic evaluations for more adaptive policy adjustments, and enhanced transparency and public engagement. In conclusion, a balanced approach is necessary to ensure carbon tax policies can achieve environmental objectives without causing excessive economic impact on the industrial sector and society.

Evaluasi Sistem Anggaran Dana Bos Pada MTSN Bojonegoro II Kabupaten Bojonegoro Sutrisno, Sutrisno; Hidayat, Widi; Muktiyanto, 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.v5i5.1216

This study aims to evaluate the system in compiling and processing the BOS (School Operational Assistance) budget. The research method used is descriptive qualitative by describing and depicting. There are 2 sources of research to be used as information, namely Primary Data consisting of BOS treasury officials and Secondary Data consisting of BOS financial reporting. The techniques used for the study were interview techniques and observation techniques, resulting in research that the BOS fund budgeting system at MTsN Bojonegoro II through the Education Management Information System (EMIS) at www.emispendis.kemenag.go.id, BOS fund management in accordance with the MTsN Bojonegoro II Madrasah Activity and Budget Plan (RKAM) has covered all elements of the 8 National Education Standards, BOS fund budget reporting can be in the form of financial reporting including the General Cash Book, UP Cash Book

Review of Artificial Intelligence In Accounting: Trends, Implementation and Implications Mediaty, Mediaty; Indrijawati, Aini; Pratama Kohar, Yansen; Sutriani, Sutriani; Salsabila, Tsarwah
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.v5i5.1222

In the context of the industrial revolution 4.0, the use of advanced technologies such as artificial intelligence (AI), data analytics, and automation has fundamentally changed accounting practices. This article aims to explore and analyze recent developments in accounting practices through a systematic review of existing literature. The focus of the study is on how information technology and data analytics affect accounting practices and managerial decision-making. The methodology used is a systematic literature review, which involves collecting and analyzing relevant studies from various academic sources and leading journals with strict inclusion and exclusion criteria. This article shows a significant increase in the adoption of information technology and data analytics among accounting professionals, as well as challenges in its implementation, such as the need for training and adaptation to change. The conclusion of this article recommends the development of a comprehensive training program to help accounting professionals adapt to technological changes. This article is expected to make a significant contribution to the understanding of current dynamics in the accounting field and direct further research in the future.

Determining the Optimal Capital Structure of PT. Waskita Karya Tbk (Persero) Bintang Raihandika, Arya; Yudha Sudrajad, Oktofa Yudha Sudrajad
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.v5i6.1239

PT Waskita Karya Tbk, as one of the leading State-Owned Enterprises in Indonesia, plays an important role in national infrastructure development. However, major challenges arise due to the company's dependence on debt financing which causes an unbalanced capital structure. This study aims to determine the optimal capital structure of PT Waskita Karya and provide strategic solutions to support its business sustainability. Based on the analysis of financial projections for 2025, the optimal capital structure can be achieved at a debt ratio of 15%, with a Weighted Average Cost of Capital (WACC) of 7.50%. In this condition, the company's value can be maximized to IDR25,175 billion. This study recommends three main steps: debt restructuring through negotiation and debt-to-equity swap, sale of non-strategic assets to pay off high-interest debt, and operational efficiency with a focus on high-value projects. This study emphasizes the importance of strategic capital structure management for the sustainability of PT Waskita Karya. With targeted implementation, the company is expected to reduce financial risk, increase company value, and remain a reliable partner in national infrastructure development.

Evaluating Finansial Due Diligence in the Strategic Acquisition of PT Suryamas Dutamakmur, Tbk (SMDM) by PT Bumi Serpong Damai, Tbk (SMDM) Griselda Daulay, Elvina; Arif Sumirat, Erman
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.v5i6.1262

This research evaluates the strategic acquisition of PT Suryamas Dutamakmur Tbk. (SMDM) by PT Bumi Serpong Damai Tbk. (BSDE) within Indonesia's competitive real estate market. The study focuses on analyzing SMDM's financial performance, determining its valuation, and quantifying the synergies arising from the acquisition. Using financial analysis, discounted cash flow (DCF), relative valuation, and Damodaran’s synergy valuation framework, the study examines the financial and operational aspects of the transaction. Results indicate that SMDM's fluctuating financial performance, highlighted by its strong working capital management and asset turnover, complements BSDE's broader portfolio and profitability metrics. Synergy valuation suggests an additional value of Rp3.483 trillion, exceeding the acquisition cost of Rp2.36 trillion, reinforcing the transaction's financial feasibility. This synergy arises from operational efficiencies, portfolio diversification, and enhanced financial stability, including a reduced cost of capital at 12.05%. Macroeconomic conditions, such as declining interest rates and supportive fiscal policies, present favorable opportunities for the real estate sector while highlighting challenges such as high competition and fluctuating market demand. The findings emphasize the need for strategic integration, leveraging shared resources, and aligning operational strategies to maximize long-term value creation for stakeholders.

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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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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