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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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Effects of Intervening Loan to Deposit Ratio on Profitability Laynita Sari; Renil Septiano
Journal of Accounting and Finance Management Vol. 1 No. 5 (2020): Journal of Accounting and Finance Management (November-December 2020)
Publisher : DINASTI RESEARCH

Government banks have a higher level of trust in society, as most of these shares are owned by the Government. Ratio used to assess a bank’s performance is the Return on Asset ratio. Each bank will try to keep its Return on Asset ratio consistently rising and the Non Performing Loan ratio consistently falling. But the phenomenon is that the ratio of Return on Asset and Non Performing Loan at the Government Bank fluctuated from 2014 to 2019. I will therefore examine the factors that affect the ratio of Return on Assets and Non-Performing Loans to government banks. In this study, the ratios used were Non Performing Loan, Net Interest Margin, Capital Adequacy Ratio as an independent variable, Loan to Deposit Ratio as an intervening variable and Return on Asset on its dependent variables. The result that the Variable Loan to Deposit Ratio mediates the relationship between Net Interest Margin and Return on Asset.

Audit Committee, Financial Condition, and Firm Performance: Empirical Evidence From Indonesia Ekawati Jati Wibawaningsih; Lidya Primta Surbakti
Journal of Accounting and Finance Management Vol. 1 No. 5 (2020): Journal of Accounting and Finance Management (November-December 2020)
Publisher : DINASTI RESEARCH

This study has examined the characteristics of the audit committee (size, independence, and expertise) in addition to financial Condition (leverage and firm size) in increasing firm performance. The random effect with panel data regression was applied on 309 firm-year observations of the manufacturing companies listed in the Indonesian Stock Exchange (IDX) for the period of 2016 - 2018. Return on Assets was used as the measurement of firm performance. This study’s results show a significant and positive relationship between firm size with performance and a significant negative relationship between leverage and firm performance. However, the findings show no significant relationship between the characteristics of the audit committee and firm performance. The results of this study have implications for investors, regulators, and market participants. Policy makers might use these findings, especially regarding the characteristics of the audit committee and financial conditions, for improving the performance of the companies in Indonesia

The Effects of Liquidity, Solvency, and Profitability on Stock Price (a Study in PT. Telekomunikasi Indonesia Tbk. Period of 2004-2018) Kusnandar Kusnandar; Maya Sari
Journal of Accounting and Finance Management Vol. 1 No. 5 (2020): Journal of Accounting and Finance Management (November-December 2020)
Publisher : DINASTI RESEARCH

This study aims to determine the effect of liquidity, solvency and profitability on stock prices. The research was conducted at PT Telekomunikasi Indonesia Tbk during the period of 2004 - 2018. Through a multiple regression analysis, the effect of liquidity, solvency and profitability was investigated by measuring current ratio, debt to equity ratio, and return on assets effects on stock prices. The findings reveal that changes in liquidity, profitability, and solvency are able to explain the changes being occurred on the share price of PT Telkom Indonesia during the period. Out of the three determinants, profitability performance is the only determinant that has a significant impact on stock price. These findings indicate that profitability performance becomes one factor that is most considered by investors in making investment decisions. Further, the profitability performance is also able to provide positive signals to the investors regarding the company prospects in the future.

Model of Brand Image and Purchasing: Price Perception and Product Quality (Literature Review of Marketing Management) Wydyanto Wydyanto; Andri Yandi
Journal of Accounting and Finance Management Vol. 1 No. 5 (2020): Journal of Accounting and Finance Management (November-December 2020)
Publisher : DINASTI RESEARCH

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomenon of the relationship or influence between variables. This article reviews the factors that influence brand image and purchasing decision, namely: price perception and product quality, a Marketing Management Literature Study. The results of this research library are that: 1) Price perception has a relationship and affects the brand image; 2) Product quality has a relationship and affects the purchasing decision; 3) Price perception has a relationship and affects the brand image; 4) Product quality has a relationship and affects the purchasing decision, and 5) Brand image has a relationship and affects the purchasing decision.

Wage Policy Impact on Employee Performance in Industry Areas Bekasi District Sabil Sabil; Mohamad Syamsul Maarif; Edie Toet Hendratno; Widarto Rachbini
Journal of Accounting and Finance Management Vol. 1 No. 5 (2020): Journal of Accounting and Finance Management (November-December 2020)
Publisher : DINASTI RESEARCH

In the last few years, employee performance has decreased because the wages received are considered insufficient to meet the needs of a decent life. The purpose of this study was to examine and analyze those influencing wage policies and employee performance in companies in the Bekasi Regency industrial area. The study population was employees of companies in the industrial area of ??Bekasi Regency. In accordance with structural equition modeling (SEM), a sample of 285 respondents was selected through a purposive sampling technique. Data analysis was applied by applying government regulation theory, trade union theory, labor productivity theory, wage policy theory and employee performance theory. Hypothesis testing was carried out using SEM with the Lisrel Version 8.80 application. The results showed that the direct effect of government regulations, labor unions, work productivity and living costs has a significant effect on wage policies and government regulations, labor unions, wage policies have a significant effect on employee performance and indirect effects. government regulations, labor unions, work productivity, cost of living, have a significant effect on employee performance through wage policies.

The Effect of Earning, Change in Account Payable, and Change in Account Receivable on Predicting Future Operating Cash Flows (Case Study on Food and Beverage Companies Listed in Indonesia Stock Exchange) Muhammad Abdul Muis; Elis Puji Utami
Journal of Accounting and Finance Management Vol. 1 No. 6 (2021): Journal of Accounting and Finance Management (January-February 2021)
Publisher : DINASTI RESEARCH

The purpose of this study is to the analyze of how far the Ichimoku Kinko Hyo indicator can be used in technical analysis in order to predict the movement of stock prices in the future, to know the accuracy of the indicator in order to make investment decisions in capital markets and to know the risk and return result from the Ichimoku Kinko Hyo indicator after Corporate Action Policy in PT. Smartfren Telecom Tbk stock in 2019. The research methodology of this research is qualitative descriptive method with data source from the Indonesia Stock Exchange. The sampling technique of this research was purposive sampling method with monthly data and the study period is after Corporate Action Policy which is from December 2018 until November 2019. The results of this study show that the stock price movement in FREN stock using Ichimoku Kinko Hyo indicator after Corporate Action Policy in (December 2018 - February 2019), there are 3 (three) signals to buy and 3 (three) signals to sell while in (March - May 2019), there are 3 (three) signals to buy and 2 (two) signals to sell. In (June - August 2019), there are 1 (one) signal to buy and 2 (two) signals to sell. And in (September - November 2019), there are 2 (two) signals to buy and 2 (two) signals to sell. For this level of accuracy generated by using Ichimoku Kinko Hyo indicator accuracy rate equal to 60% (sixty percent) after the Corporate Action Policy in December 2018 until November 2019. While the level of risk and return generated by using Ichimoku Kinko Hyo indicator after Corporate Action Policy gave return of 187.49% (one hundred and eighty seven comma forty nine percent) and the risk of -36.43%.

The Influence of Solvability, Company Growth and Profitability on Divident Policy and Firm Value at LQ 45 Companies on the Indonesia Stock Exchange Riyanti Riyanti; Azimah Hanifah
Journal of Accounting and Finance Management Vol. 1 No. 6 (2021): Journal of Accounting and Finance Management (January-February 2021)
Publisher : DINASTI RESEARCH

This study aims to analyze the effect of solvency, company growth and profitability as well as dividend policy on firm value at LQ 45 companies listed on the Indonesia Stock Exchange (BEI). This research is an associative quantitative study and uses secondary data. Population and sample. The population in this study are manufacturing companies in LQ 45 companies which are also listed on the Jakarta Islamic Index (JII) which are still listed on the Indonesia Stock Exchange for the period 2012-2016. There are 8 companies. Determination of the sample using nonprobability sampling technique, namely purposive sampling obtained by 5 companies registered in the period 2012-2016. The criteria are a) manufacturing companies that have been and are still listed on the Indonesia Stock Exchange for the period 2012-2016, b.) Manufacturing companies that publish financial reports for the period 2012-2016, c. Companies that have positive profits during the 2012-2016 period, d. Companies that have complete financial data calculate the variables in this study during the 2012-2016 period. The analysis method used is path analysis with pruning models. The results of this study concluded that solvency has a direct effect on dividend policy, profitability has a direct effect on dividend policy, company growth does not have a direct effect on dividend policy. Solvency does not have a direct effect on Firm Value, Profitability has a direct effect on Firm Value, Company growth has no direct effect on Firm Value, Dividend Policy has a direct effect on Firm Value, Solvency has a direct effect on Firm Value through Dividend Policy and Profitability has a direct effect on Firm Value through Policy dividends and company growth do not have a direct effect on firm value through dividend policy in LQ 45 companies.

The Effect of Tax Planning Aspects and Tax Awareness to the UMKM Taxpayer Compliance (Study on Sme Tax Mandatory in Karawaci Area of Tangerang City) Herman Herman; Waluyo Waluyo
Journal of Accounting and Finance Management Vol. 1 No. 6 (2021): Journal of Accounting and Finance Management (January-February 2021)
Publisher : DINASTI RESEARCH

The purpose of this study is to examine how much influence the formal aspects and material aspects of tax planning, tax awareness on tax compliance. The analytical method used is quantitative and analytic statistics used, namely multiple linear regression analysis. The population of this research is the SME taxpayers in the Karawaci region of the city of Tangerang. The sampling technique used is probability sampling. The results showed that the formal aspects of tax planning and the material aspects of tax planning affect the compliance of taxpayers, while tax awareness does not affect the compliance of SME taxpayers in the Karawaci region of Tangerang.

Space Economy: A Case Study on the Space Industry in the United Kingdom Shinta Rahma Diana
Journal of Accounting and Finance Management Vol. 1 No. 6 (2021): Journal of Accounting and Finance Management (January-February 2021)
Publisher : DINASTI RESEARCH

Activities in the space sector have evolved in which the role of the private sector has increased so that it can accelerate growth. Attention to space activities continues to increase, as seen from the space sector budget continues to increase and it is predicted that in 2040 the space economic will be in the range of $ 926 billion or $ 1.1 trillion. This is the total of the global space economy (activities in the global space economy value chain), one of which is a contribution from the British space industry. This study describes how the model of the space sector company was developed, and examples of companies in the UK that run a business in the space sector. It is expected that the business expansion model developed by companies engaged in the space sector with the large-size category can be found out. The study method used a descriptive method. The results show that the Space industry in the UK is developing in each group of the value chain, including in the last cluster of the space economy value chain (downstream sector) - industries that are included in the spinoff category, as well as development in the upstream sector. The company's expansion was demonstrated by the establishment of subsidiaries interested in investing in the British space sector. The space industry in the UK has grown tremendously and this is an economic driving sector that can contribute to revenue for the country and play a role in the global space economy value chain.

The Effect of Taxation Socialization, Understanding Taxation, Tax Rates, and Tax Sanction on Tax Compliance in Msme Padang City Rindy Citra Dewi; Berta Agus Petra; Yamasitha Yamasitha; Anatia Agusti; Asri Juliani Br Tungkir
Journal of Accounting and Finance Management Vol. 1 No. 6 (2021): Journal of Accounting and Finance Management (January-February 2021)
Publisher : DINASTI RESEARCH

This study aims to determine the effect of taxation socialization, understanding of taxation, tax rates, and tax sanctions on taxpayer compliance with UMKM in the city of Padang. This study used a population of the number of UMKM in North Padang Subdistrict and Nanggalo District, Padang City and 77 Samples obtained through purposive sampling method. The data used are primary data and the analytical method used is multiple regression.The results showed that Tax Socialization partially had a significant effect on Taxpayer Compliance, Tax Understanding partially had a significant effect on Taxpayer Compliance, Tax Rates partially had no significant effect on Taxpayer Compliance, Tax Sanctions partially had a significant effect on Taxpayer Compliance, whereas Tax Dissemination, Understanding of Taxes, Tax Rates, and Tax Sanctions simultaneously have a significant effect on Taxpayer Compliance.

Page 3 of 54 | Total Record : 539

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Apollo Daito

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dinasti.info@gmail.com

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+628117404455

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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

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