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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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The Effect of Toxic Workplace Environment and Job Burnout on Turnover Intention (Study: PT Steel Pipe Industry of Indonesia, Tbk – Unit V) Monica, Hesty; Ratna Hayati, Neuneung
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.v5i6.1351

The main objective of this research is to explain the influence of a toxic workplace environment and job burnout on employee turnover intention at PT. Steel Pipe Industry of Indonesia, Tbk – Unit Karawang. Furthermore, this research aims to identify the influence of a toxic workplace environment and job burnout on employee turnover intention levels at PT. Steel Pipe Industry of Indonesia, Tbk – Unit Karawang. This research uses a quantitative approach and descriptive analysis, with a sample of 110 respondents. Data collection efforts in this research were carried out using a survey method in the form of a questionnaire. The results of multiple linear regression equation modeling were obtained using SPSS for Windows software. The research results show that toxic workplace environment and job burnout have a positive effect on turnover intention. The findings in this research will help company management, policy makers and practitioners to formulate policies to reduce toxic workplace environments, job burnout and turnover intention among company employees.

The Effect of Land and Building Acquisition Tax (BPHTB), Land and Building Tax, Restaurant Tax, Parking Tax and Street Lighting Tax on Regional Original Income in Surakarta Residency Government 2017-2023 Raisa Tanjung Sari, Della; Putri, Eskasari
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.v5i6.1352

This study aims to empirically analyze the effect of Land and Building Acquisition Fee (BPHTB), Land and Building Tax, Restaurant Tax, Parking Tax, and Street Lighting Tax on Local Original Income. This study was conducted at the Regency/City Governments in the former Surakarta Residency for the 2017-2023 Fiscal Year. The study used a quantitative research approach to collect and analyze data. The population in this study were all district/city governments in the former Surakarta Residency for the 2017-2023 fiscal year consisting of 6 regencies and 1 city. The sampling method used was purposive sampling, with a total sample of 41 data. The analysis used was multiple linear regression and descriptive statistics. The results of the data analysis showed that the variables of Land and Building Acquisition Fee (BPHTB) and Land and Building Tax had an effect on Local Original Income. Meanwhile, the variables of Restaurant Tax, Parking Tax, and Street Lighting Tax had no effect on Local Original Income. This study expands the literature on the contribution of local taxes to local original income. This study provides a deeper understanding of the relationship between regional taxes and local revenue for district and city governments in Surakarta Residency from the 2017 to 2023 fiscal years.

The Influence of Total Quality Management (TQM) and Service Quality (Servqual) on Customer Satisfaction of Netflix Services Wahyudi Putera, Fajar; Ramdan Padmakusumah, Rizal
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.v5i6.1358

This study aims to analyze the impact of Total Quality Management (TQM) and Service Quality (SERVQUAL) on customer satisfaction among Netflix users. Specifically, it investigates whether TQM affects customer satisfaction, whether SERVQUAL influences customer satisfaction, and whether both TQM and SERVQUAL together have an effect on customer satisfaction. The research employs a quantitative method with a sample size of 100 Netflix users from Bandung City. Data sources include primary data, obtained through questionnaires distributed to Netflix customers, and secondary data from existing documents, reports, and publications. Multiple regression analysis was used to process the data with SPSS. The findings show that TQM significantly affects customer satisfaction, with a t-value of 35.052 and a significance of 0.000 (p < 0.05), leading to the rejection of H0 and acceptance of H1. In contrast, SERVQUAL does not significantly affect customer satisfaction, with a t-value of 1.005 and a significance of 0.317 (p > 0.05), leading to the acceptance of H0 and rejection of H2. Additionally, the F-test reveals a significance of 0.000 (p < 0.05), indicating that both TQM and SERVQUAL simultaneously affect customer satisfaction.

Pengaruh Pembiayaan Murabahah, Mudharabah, Musyarakah, dan Non-Performing Financing (NPF) terhadap Profitabilitas Bank Umum Syariah Tahun 2018-2023 Lufitasari, Nindy; Budi Santoso, Suryo; Fakhruddin, Iwan; Nur Azizah, Siti
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.v5i6.1365

Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan murabahah, pembiayaan mudharabah, pembiayaan musyarakah, dan Non-Performing Financing (NPF) terhadap profitabilitas dengan menggunakan rasio Return on Assets (ROA). Penelitian ini menggunakan stewardship theory sebagai grand theory penelitian. Populasi dalam penelitian ini terdiri dari 14 Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2018-2023. Teknik pengambilan sampel menggunakan purposive sampling. Data dianalisis dengan metode regresi linier berganda menggunakan IBM SPSS Statistics 26. Hasil penelitian menunjukkan bahwa pembiayaan murabahah, pembiayaan mudharabah, dan pembiayaan musyarakah tidak berpengaruh pada profitabilitas. Sementara itu, Non-Performing Financing (NPF) berpengaruh negatif terhadap profitabilitas. Implikasi dari penelitian ini dapat digunakan oleh pemerintah untuk menyesuaikan kebijakan terkait perkembangan keuangan dan juga berguna bagi manajemen puncak perusahaan dalam mengembangkan bisnis mereka.

Determinan Financial Distress dengan Sustainability Report Sebagai Variabel Moderasi (Studi pada Perusahaan Sektor Keuangan Bursa Efek Indonesia) Avrillia Aningtyas, Listantri; Wahyuni, Sri; Budi Santoso, Suryo; Mudjiyanti, Rina
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.v5i6.1368

Tujuan penelitian ini adalah untuk menguji secara empiris determinan Financial Distress yang dimoderasi oleh Sustainability Report. Faktor-faktor determinan yang digunakan dalam penelitian ini meliputi Firm Growth, Operating Cash Flow, dan Likuiditas. Variabel Sustainability Report diukur menggunakan Sustainability Report Disclosure Index sesuai Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017. Populasi pada penelitian ini merupakan perusahaan yang terdaftar dalam sektor keuangan BEI dengan sampel yang dipilih melalui metode purposive sampling dan menghasilkan 70 sampel. Hasil penelitian menunjukkan bahwa Likuiditas berpengaruh negatif terhadap Financial Distress, Sustainability Report mampu memperkuat hubungan antara Likuiditas dengan Financial Distress. Sementara Firm Growth dan Operating Cash Flow tidak berpengaruh terhadap Financial Distress. Sustainability Report tidak mampu memoderasi hubungan antara Firm Growth dan Operating Cash Flow dengan Financial Distress.

Peran Teknologi Keuangan (Fintech) dalam Pengelolaan Keuangan Pribadi Perempuan yang Bekerja Oktaviani, Yeyen; Khatimah, Husnul; Hardiansyah, Hardiansyah
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.v5i6.1369

Financial Technology (Fintech) adalah penggabungan antara sistem keuangan dan teknologi. Perkembangan fintech yang hadir di Indonesia memunculkan berbagai inovasi aplikasi khususnya dalam layanan keuangan seperti sebagai alat transaksi pembayaran, alat penyimpanan uang, dan juga alat peminjaman uang. Adapun tujuan penelitian ini adalah untuk mengetahui peran fintech bagi perempuan yang berkarir hal ini sebagaiman diketahui bahwa literasi perempuan terhadap fintech masih jauh lebih rendah dibandingkan laki-laki. Selain itu, untuk menggali pemahaman dan pengalaman perempuan dalam menggunakan fintech untuk mengelola keuangan mereka. Penelitian ini bersifat kualitatif yang mana dalam pengumpulan informasi dengan melakukan wawancara kepada perempuan yang bekerja. Adapun hasil penelitian yang dilakukan dapat disimpulkan bahwa peran fintech sangat memudahkan perempuan dalam mengelola keuangan, sebagai alternatif investasi, menjadi referensi dalam pinjaman dengan bunga yang lebih rendah serta memudahkan mereka dalam transaksi bagi mereka yang mempunyai sampingan usaha.

Peran Perencanaan Pajak dan Penghindaran Pajak terhadap Manajemen Laba dimoderasi oleh Penurunan Tarif Pajak Kumala Ratu, Intan; Yuniarwati, Yuniarwati
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.v5i6.1378

Riset ini menyelidiki manajemen laba yang dipengaruhi oleh dampak perencanaan pajak dan penghindaran pajak pada perusahaan manufaktur Indonesia selama periode 2018–2022, dengan fokus pada peran moderasi pengurangan tarif pajak. Dengan menggunakan pendekatan kuantitatif, dengan menganalisis laporan keuangan perusahaan consumer non-cyclical yang merupakan data sekunder. Analisis ini menggunakan model regresi linier berganda dan pengujian moderasi. Temuan penelitian mengungkapkan bahwa secara signifikan manajemen laba dipengaruhi oleh perencanaan pajak dan penghindaran pajak. Sementara pengurangan tarif pajak dapat memoderasi hubungan antara perencanaan pajak dan penghindaran pajak terhadap manajemen laba. Diharapkan riset ini memberikan wawasan berharga bagi manajer perusahaan untuk mengoptimalkan strategi pajak secara etis dan bagi pembuat kebijakan untuk mengevaluasi dampak peraturan pajak terhadap praktik manajemen laba.

Pengaruh Pengawasan Internal, Sistem Prosedur Keuangan, Kompetensi SDM, Teknologi Informasi dan Komitmen Organisasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Magelang Eris Lestari, Anesti
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.v5i6.1401

Penelitian ini bertujuan untuk menganalisis pengaruh pengawasan internal, pemahaman sistem dan prosedur keuangan, kompetensi sumber daya manusia, penggunaan teknologi informasi, dan komitmen organisasi terhadap kualitas laporan keuangan Pemerintah Daerah Kota Magelang tahun 2022. Data dikumpulkan melalui kuesioner yang disebarkan kepada 89 responden dari 18 Organisasi Perangkat Daerah (OPD) di Kota Magelang. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa seluruh variabel independen memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan. Pengawasan internal mendukung transparansi dan akuntabilitas pelaporan, sementara pemahaman sistem dan prosedur keuangan meningkatkan efisiensi pengelolaan keuangan. Kompetensi sumber daya manusia berperan dalam memastikan akurasi pelaporan, sedangkan penggunaan teknologi informasi mempermudah penyajian laporan yang tepat waktu dan relevan. Selain itu, komitmen organisasi memastikan kepatuhan terhadap standar akuntansi pemerintahan. Penelitian ini menyimpulkan bahwa faktor-faktor tersebut secara kolektif dan parsial memengaruhi kualitas laporan keuangan daerah. Implikasi praktisnya meliputi penguatan pengawasan internal, peningkatan kompetensi SDM, optimalisasi teknologi informasi, dan penguatan komitmen organisasi untuk mendukung tata kelola keuangan yang baik.

Optimizing Accounting Information Systems: The Critical Roles of User Involvement and Cloud Computing Integration in Bandung, Indonesia Dzaky Cahaya Putra, Vicky; Revina Wigantini, Ghea
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.v5i6.1375

Information technology within a company plays a crucial role in providing timely and accurate information that aligns with the needs of managers in decision-making. The quality of an Accounting Information System is reflected in a system that successfully integrates all necessary elements and sub-elements to produce high-quality information. This study aims to assess the influence of User Involvement and Cloud Computing on the Quality of Accounting Information Systems (QAIS) in private national banks located in Bandung, Indonesia. The method used in this study is SEM (Structural Equation Model) with the PLS (Partial Least Square) approach. The research sample consists of 81 respondents from 14 private banks. The results reveal that User Involvement has a notable and substantial impact on the Quality of Accounting Information Systems, contributing 49.7%. User engagement in the development and utilization of accounting information systems is vital for improving system quality. Meanwhile, Cloud Computing also significantly influences QAIS, though its contribution is smaller at 5.3%. Both factors contribute significantly, thus, these findings provide important insights for banking management, highlighting that improving the quality of Accounting Information Systems relies not only on the adoption of advanced technology but also on maximizing user engagement.

Pengaruh Struktur Modal, Kepemilikan Manajerial dan Kinerja Keuangan Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur yang Terdaftar di ISSI Tahun 2021-2023) Putri Fitriana, Priska; Nur Azizah, Siti; Budi Santoso, Suryo; Pramono, Hadi
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.v5i6.1389

This study aims to examine the influence of Capital Structure, Managerial Ownership, and Financial Performance on Company Value. The object of the research conducted is manufacturing companies listed in the Sharia Stock Index in 2021-2023 which totals 130 companies. The theory used in this study is signal theory. Research data is quantitative secondary data obtained through the Indonesia Stock Exchange (www.idx.com). The sampling method carried out in the study was the purposive sampling technique, with the sample used amounting to 29 companies. The research data was analyzed using multiple linear regression using SPSS 26. The results of the study show that Capital Structure and Financial Performance have an effect on the company's value, while Managerial Ownership has no effect on the company's value.

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Home Page

OAI Link

Editorial Team

Contact

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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