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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 Corporate Social Responsibility (CSR), Ukuran Perusahaan dan Nilai Perusahaan Terhadap Kinerja Keuangan (Studi Pada Perusahaan Yang Termasuk Dalam Indeks Saham Syariah IDX Growth Sharia Tahun 2021-2023) Fachri Ramadhan, Hafidz; Budi Santoso, Suryo; Fakhruddin, Iwan; 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.v5i6.1392

This study aims to examine the influence of Corporate Social Responsibility, Company Size and Company Value on Corporate Social Responsibility. The population in this study is companies included in the IDX Growth Sharia Sharia Stock Index listed on the IDX in 2021-2023, which is 30 companies. The sample of this study is 66 out of 30 companies. The research method used is quantitative. The analysis used was multiple linear regression analysis. The results of this study show that corporate social responsibility (csr) and company size do not have a significant effect on financial performance. The value of a company has a significant effect on financial performance.

Analyzing the Determinants of BNPL Users Among Young People in West Sumatera: A Logistic Regression Approach Nisa, Fachrum; Fany Alfarisi, Mohamad; Hamidi, Masyhuri
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.v5i6.1413

This study aims to analyze the factors influencing the use of Buy Now, Pay Later (BNPL) services among the youth in West Sumatra using a logistic regression approach. The factors tested include socio-economic characteristics (gender, education level, and income), BNPL promotions, social influence, and financial self-control. Data were collected through a survey with a sample of 200 respondents consisting of millennials and Generation Z in the area. The findings demonstrate that BNPL promotion and social influence significantly and positively affect BNPL adoption, while gender, education, income, and financial self-control show no significant impact. These findings provide the importance of effective and responsible marketing strategies and social validation in driving BNPL usage. This study also recommends strengthening regulations to enhance consumer protection in the technology-based financial services ecosystem.

Factors Influencing Capital Structure and Its Impact Toward Profitability in Consumer Goods Manufacturing Companies Listed in the IDX for the 2019-2023 Period Rosita, Hani; Nuryaman, Nuryaman
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.v5i6.1415

This research aims to analyze the influence of non-debt tax shield (NDTS), business risk, and company size on capital structure and its impact on profitability. The research adopts a quantitative method with a sample of 46 manufacturing companies in the consumer goods sector. The analysis was conducted using multiple regression analysis processed with SPSS. The results reveal that NDTS has a significant negative effect on capital structure. Tax savings from depreciation replace the tax benefits of interest, leading companies with high NDTS to reduce debt usage. Business risk also has a significant negative effect on capital structure. Companies with high business risk prefer a conservative capital structure, relying on equity or internal funds to mitigate default risk. Conversely, company size has a significant positive effect on capital structure. Capital structure significantly negatively affects profitability. While debt can enhance profitability if managed properly, a high debt proportion increases interest burdens, thereby reducing profits.

Pengaruh Kapabilitas Badan Permusyawaratan Desa dan Kompetensi Aparatur Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Siskeudes Sebagai Pemoderasi Ayu Widya Puspitasari, Ida; Sujana, Edy; Putu Gede Diatmika, I
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.v5i6.1420

This study aims to examine the influence of the Village Consultative Body's (BPD) capability and the competence of village officials on the accountability of village fund management, with Siskeudes serving as a moderating variable. The study employs a quantitative approach using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). The population in this study consists of all villages in Denpasar City, totaling 27 villages. The sample was selected using a non-probability sampling method, specifically purposive sampling, with 5 respondents from each village. The results indicate that the capability of the Village Consultative Body (BPD) does not significantly influence the accountability of village fund management, and the utilization of Siskeudes cannot moderate this relationship. On the other hand, the competence of village officials has a positive and significant impact on the accountability of village fund management, and the utilization of Siskeudes strengthens this relationship.

Analisis Penerapan Sistem Informasi Akuntasi Penerimaan dan Pengeluaran Kas terhadap Pengendalian Internal Kas pada PT. XYZ Faisal, Ahmad; Yanthy Yosepha, Sri; Widodo, Sri; Bayu Purnomo, Lucky
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.v5i6.1435

This study explores the impact of information technology utilization, the implementation of accounting information systems, and the application of internal control systems on the integrity of financial reports produced by companies. The integrity of financial reporting can be enhanced through the effective implementation of accounting information systems and internal controls. A well-designed accounting information system facilitates the production of high-quality financial statements that adhere to regulatory standards. Such a system must address key issues, including data security, timely information retrieval, report accuracy, report variety, and compliance with financial reporting standards. Enhancing the quality of financial reports can also be achieved by implementing a robust internal control system, which encompasses communication, monitoring, the control environment, risk assessment, and control measures. The integration of internal control systems, the application of information technology, and the establishment of effective accounting information systems collectively contribute to the improvement of financial report quality.

Keseimbangan Psikologis Karyawan Kontrak Wanita: Studi tentang Stres Kerja dan Dukungan Organisasi Lestari, Eva; Aprilia, Nugraini
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.v5i6.1437

Male employees have higher psychological well-being than female employees, indicating that men feel more likely to achieve well-being in the workplace than women. The purpose of this study was to determine the relationship between work stress and perceived organizational support on the psychological well-being of female contract employees. This study used a quantitative method with 75 female respondents who were female contract employees in Kudus Regency. The research sample was obtained through non-probability in addition to purposive sampling. This study used a scale of psychological well-being, work stress, and perceived organizational support. The results of the two predictor regression analysis showed that there was a relationship between work stress and perceived organizational support on psychological well-being, with rx1.2y = 0.589 and a significance level of 0.000 (p <0.01), there was an effective contribution of 34.7%.

Analisis Pengaruh Transaksi Hubungan Istimewa dan Struktur Modal Terhadap Penghindaran Pajak Dengan Kepemilikan Asing Sebagai Variabel Moderasi Aziz Kardinto, Fuad; Muktiyanto, Ali; Christya Rahayu, Heffi
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.v5i6.1439

The main source of state funding is taxation. Nonetheless, tax evasion remains widespread in Indonesia. In order to demonstrate that foreign ownership can somewhat mitigate the impact of related party transactions, capital structure, profitability, and asset growth on tax avoidance, this study will test and assess the relationship between these factors and tax avoidance. The industrial sector companies listed on the Indonesia Stock Exchange between 2015 and 2021 were the subjects of this quantitative study. Purposive sampling was employed, consisted of 18 businesses. Multiple regression analysis and the Moderated Regression Analysis test with absolute value difference approach were used. The results indicate that capital structure has an impact on tax evasion but related-parties transactions have no influence. The relationship between capital structure and tax avoidance, asset growth and tax avoidance, and related-parties transactions and tax avoidance can all be moderated by foreign ownership, however profitability and tax avoidance cannot be moderated.

Demokrasi, Politik dan Kepemimpinan di Indonesia Dalam Analisis Bibliometrik P. Manohara, Brigita; Sartika, Ika
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.v5i6.1442

This research analyzes the dynamics of democracy, politics, and leadership in Indonesia through a bibliometric approach. The main objective is to identify publication trends, interauthor linkage maps, and thematic patterns using the Vosviewer application. Data were obtained through a systematic search on Google Scholar with specific keyword restrictions and open access. The analysis showed a significant decline in related publications since 2020, influenced by the shift in academic focus during the COVID-19 pandemic. Themes such as politics, political systems and democracy remain dominant, with social media playing a strategic role in the transformation of political communication, despite presenting challenges in the form of disinformation. The author-toauthor linkage map identified 416 clusters with low levels of collaboration, highlighting the need to strengthen research networks across sectors. Keyword analysis also found research gaps related to political governance innovation and inclusive democracy. This research emphasizes the importance of academic collaboration to address the complexity of strategic issues and recommends an interdisciplinary approach as a solution.

The Influence of Green Investment and Media Exposure on Carbon Emission Disclosure (Case Study on Oil, Gas and Coal Energy Subsector Companies Listed on the Indonesia Stock Exchange in 2021-2023) Citra, Yulia; Sastradipraja, Usman
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.v5i6.1443

Climate change is an increasingly urgent environmental issue, driven by global warming due to rising carbon emissions and greenhouse gases. This study aims to explore the impact of green investment and media exposure on carbon emissions disclosure by companies. This research uses a quantitative approach that relies on data collection through literature review and documentation. The focus of the study is on companies in the oil, gas, and coal subsector listed on the Indonesia Stock Exchange during the period of 2021-2023. A purposive sampling method was used, involving 28 companies over a period of 3 years, resulting in 84 observation data points. Data analysis was conducted using classical assumption tests, multiple linear regression, autocorrelation tests, coefficient of determination, t-tests, and f-tests, processed with IBM SPSS version 25. The findings reveal that green investment does not have a significant effect on carbon emissions disclosure. In contrast, media exposure has a negative impact, where greater media attention to the issue correlates with a lower tendency for companies to disclose carbon emissions transparently. These findings emphasize the need for policies that support transparency in carbon emissions disclosure, as well as more effective communication strategies to encourage companies to be more transparent about their carbon emissions.

Dampak Auditor Switching dan Financial Distress terhadap Audit Delay dengan Reputasi KAP sebagai Moderasi (Studi Empiris pada Perusahaan Properti & Real Estate, 2021-2023) Julita Nia, Diana; Riswan, Riswan
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.v5i6.1444

This study reveals the impact of auditor switching and financial distress on audit delay, with Public Accounting Firm (PAF) Reputation as a moderating variable. The research utilizes secondary data obtained from financial reports published by the Indonesia Stock Exchange (IDX) in the property and real estate sector for the years 2021-2023. Sampling was conducted using a purposive sampling method, with multiple linear regression analysis and data processing performed using SPSS. The findings indicate that auditor switching has a positive effect on audit delay, financial distress has a negative effect on audit delay, and the moderating variable, PAF reputation, successfully acts as a moderator in the relationship between auditor switching, financial distress, and audit delay.

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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

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