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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 Good Corporate Governance on Tax Avoidance Julio Sahetapy, Juan; Prasetya, Fernando; Patria Amazia, Naftaly
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.v5i6.1447

This study seeks to examine the impact of Good Corporate Governance, represented by Institutional Ownership, Board of Commissioners, Audit Committee, and Audit Quality, on tax avoidance in Miscellaneous Industry Manufacturing firms listed on the Indonesia Stock Exchange from 2019 to 2021. This research employs quantitative methodologies utilizing statistical analysis techniques within descriptive models and regression analysis including moderate variables. The sampling method use purposive sampling to select the sample based on certain considerations and criteria aligned with the research objectives. This research aims to furnish policymakers within the organization with insights about the significance of adopting Good Corporate Governance to facilitate Tax Avoidance.

The Influence of Environmental, Social and Governance Performance on Financial Performance with Company Type ad Moderator Putri, Anjelia; Adrianto, Fajri; Rahim, Rida
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.v5i6.1448

This study aims to determine the influence of Environmental, Social, and Givernance Performance on Financial Performance. This research method used is a quantitative method. The data used in this study is secondary data in the form the websited (www.idx.co.id) and Refinitiv Eikon. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) for the period 2014 - 2023. The sample was selected from the purposive sampling method and obtained a sample of 35 companies from several predetermined criteria. The analysis technique used in this research is panel regression analysis with the help of Eviews version 12. The results of the analysis show that Environmental Performance has no significant positive effect on Financial Performance. Social Performance has a positive and significant effect on Financial Performance. Governance performance has a negative and significant effect on financial performance. Environmental Performance has no significant effect on Financial Performance moderated by Company Type. This research can contribute to add literature related to additional considerations such as Environmental Performance, Social Performance, Governance Performance and Financial Performance for investors in evaluating the company's potential.

Pengaruh Peran dan Komitmen Manajer sebagai Internal Coach dalam Menerapkan Kepemimpinan Transformasional terhadap Kinerja Karyawan di PT. X Pasti, Onma; Bangun, Wilson
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.v5i6.1472

This study aims to analyze the impact of manager commitment in implementing transformational leadership styles through their role as coaches on improving team performance. One of the initiatives is the Leader as Coach program, where managers are trained as internal coaches to help teams achieve organizational goals. The research uses a quantitative methodology with a survey, involving 40 respondents, including managers as internal coaches and employees/coachees from various departments at PT. X who participated in the coaching program. Analysis is conducted using SmartPLS to test the relationship between the role and commitment of managers as internal coaches, transformational leadership style, and its impact on employee performance. Contextual factors such as managerial support, organizational structure, and organizational culture are also considered to assess their influence on the success and effectiveness of the coaching program in enhancing employee competencies and overall organizational performance.

Faktor Penentu Kinerja Keuangan Bank yang Terdaftar di BEI Karnasi, Reniati; Lunarindiah, Gatri; Ramadhanti, Mutiara
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.v5i6.1480

This study aims to analyze the impact of internal bank factors on profitability measured by Return on Assets (ROA) in conventional banks listed on the Indonesia Stock Exchange for the 2019-2023 period. The internal factors examined include capital adequacy ratio, credit risk, management efficiency, and liquidity risk. The research employs panel data using purposive sampling, involving 38 conventional banks. Data analysis was conducted using panel regression with the Fixed Effects Model (FEM). The results reveal that management efficiency has a significant negative effect on profitability, while liquidity risk has a significant positive effect. However, capital adequacy ratio and credit risk do not significantly affect profitability. This study highlights the importance of efficient operational management and optimal liquidity management in enhancing the financial performance of banks. The findings provide practical insights for bank management to effectively manage resources to support sustainable profitability.

Pengaruh Green Accounting, Intellectual Capital dan Pengungkapan Lingkungan terhadap Nilai Perusahaan Peachy Melvani, Gracia; Jansen Arsjah, Regina
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.v5i6.1486

This study aims to analyze the effect of green accounting, intellectual capital, and environmental disclosure on firm value. This study uses a quantitative approach with secondary data obtained from annual report and sustainability report of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample of this research is companies in the energy sector listed on IDX with the observation year 2019-2023. Sampling was done by purposive sampling. The total sample examined consists of 109 data observations. This study uses descriptive statistical analysis, multiple data linear regression analysis, classical assumption test and hypothesis testingfor it analysis. The analytical tool to test the hypothesis uses the help of SPSS 29. The result of this study indicate that green accounting has no effect on firm value, intellectual capital has a positive effect on firm value, an environmrntal disclosure has no effect on firm value.

Work Self-Efficacy in Strengthening Employee Psychological Well-Being: Systematic Review and Future Direction Irsyaadan Azhar, Wahyu; Niska Dinda Nadia, Fiona
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.v5i6.1495

This study aims to conduct a systematic review of the relationship between work self-efficacy and employee psychological well-being. Although many previous studies have been conducted, there is still a limitation in comprehensive studies on this topic. Using the guidelines of Tranfield et al. (2003), this study identified and analyzed relevant articles from the Scopus database, focusing on the context of psychological well-being. The search results showed that out of 261 articles identified, 63 articles were not relevant and 18 articles were selected for further analysis. The findings indicate that self-efficacy plays an important role in improving employee psychological well-being, as well as identifying research gaps and future research directions. This study is expected to provide better insight into work self-efficacy and its implications for organizations.

Menyelidiki Hubungan antara Citra Merek, Brand Ambassador, dan Keputusan Pembelian Pemutih Wajah Scarlett: Peran Mediasi dari Kepercayaan Pelanggan Kusuma Dewi, Intan; Komariyatin, Nurul
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.v5i6.1507

In addition to having a large market potential, Indonesia's cosmetics industry is also one of the industrial sectors that many domestic industry players are involved in because it can compete with various brands abroad. This makes competition tougher and encourages cosmetic companies, especially local producers, to be able to stand out in the eyes of potential consumers so that potential consumers end up with a decision to transact with a particular company and become its customers. This study aims to determine the effect of brand ambassadors and brand image on purchase decisions for scarlett whitening products mediated by customer trust. This study uses PLS-SEM as an analysis technique and is processed using SmartPLS software version 4.0. The results of the analysis show that: Based on the data above, the conclusion that can be drawn is that the results of the analysis show that the Brand Ambassador and Brand Image variables more strongly influence the Purchase Decision variable with Customer Trust as the Intervening variable.

Pengaruh Viral Marketing, Brand Image dan Kepercayaan Pelanggan Terhadap Keputusan Pembelian Purbasari Melalui Aplikasi Tiktok di Kota Batam Bellina Sihombing, Syintia; Erni Husein, Alice
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.v5i6.1532

Rapid technological developments have a significant impact on business development. Increasingly tight competition requires companies to be able to compete in order to maintain their existence in the business world. The purpose of this study was to determine whether viral marketing, brand image, and customer trust affect purchasing decisions. This study was conducted in Batam City with the subject of Purbasari through the TikTok application with a total of 100 respondents. The type of research used is quantitative research with a survey data collection method by distributing questionnaires. The results of the study showed that viral marketing had a positive and significant effect on Purbasari's purchasing decisions through TikTok, brand image had a positive and significant effect on Purbasari's purchasing decisions through TikTok, and customer trust had a positive and significant effect on Purbasari's purchasing decisions through TikTok.

Pengaruh Kompetensi dan Motivasi Terhadap Kualitas Audit Pada Inspektorat Kota Bandung Putri Yudiana, Anastasya
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1546

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi dan motivasi terhadap kualitas audit pada Inspektorat Kota Bandung. Lebih jauhnya penelitian ini didasarkan pada pentingnya audit berkualitas dalam mendukung akuntabilitas dan good governance di sektor publik. Penelitian ini menggunakan pendekatan kuantitatif dan diintepretasi dengan metode deskriptif dengan sampel dari penelitian ini adalah seluruh anggota populasi yang menjadi auditor internal di Kantor Inspektorat Kota Bandung, karena jumlah populasi auditor tersebut mencapai 100 orang. Hasil penelitian menunjukkan bahwa tingkat kompetensi dan motivasi auditor di Inspektorat Kota Bandung memiliki pengaruh positif terhadap kualitas audit, Hasil penelitian dan pengolahan data menegaskan bahwa kompetensi memiliki pengaruh dominan dibandingkan motivasi, mengindikasikan bahwa kemampuan dan keterampilan yang didukung pengalaman auditor adalah faktor utama dalam meningkatkan kualitas audit. Penelitian ini merekomendasikan pentingnya pengembangan kompetensi dan motivasi auditor untuk memastikan pelaksanaan audit yang optimal di sektor publik.

Abnormal Return: Right Issue, Stock Split, Mergers and Acquisitions (Empirical Study of Companies Listed on the Indonesia Stock Exchange For the Period 2020-2023) Riski, Muhammad; Satrya Wibowo, Agus; Yuniati, Ade; Ichsan Diarsyad, Muhammad; Muhammad Ari, Tommy
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.v5i6.1550

This research examines the significant differences in abnormal return at the time of the announcements of right issues, stock splits, and mergers & acquisitions. The research was conducted on companies listed on the Indonesia Stock Exchange from 2020 to 2023. The independent variables used in this study are right issues, stock splits, and mergers & acquisitions. The dependent variable in this research is abnormal return. This study employs the market model method during corporate actions with an event window observation of 20 days before and 20 days after the announcements of right issues, stock splits, and mergers & acquisitions. The data used in this study includes closing stock prices and the Composite Stock Price Index. The results of this study indicate that there are no significant differences in abnormal return at the time of right issues, stock splits and mergers & acquisitions.

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Apollo Daito

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dinasti.info@gmail.com

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+628117404455

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editor@dinastires.org

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Casa Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location
Kota tangerang selatan,

Banten

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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