Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Journal of Accounting and Finance Management (JAFM)

JAFM
Website

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

30 31 32 33 34

Proposed Business Strategy to Increase Sales and Competitiveness of Guci Swalayan Payakumbuh Fikri Rasyidin, Muhammad; Wandebori, Harimukti
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.v5i6.1564

The retail sector has emerged as a critical component of Indonesia's economy, as a result of the increasing demand for modern, efficient shopping experiences and the changing behavior of consumers. Payakumbuh-based supermarket Guci Swalayan faces significant challenges, including stagnant sales. The total sales decreased to Rp48.59 billion in 2024, resulting in a negative growth rate of -0.85%. Guci Swalayan's performance has been adversely affected by weaknesses in marketing strategies, inconsistent service quality, and operational inefficiencies, despite the retail industry's expansion. This investigation evaluates the market position and competitiveness of Guci Swalayan by employing analytical tools such as Value Chain Analysis, VRIO Framework, PESTEL Analysis, Porter's Five Forces, and Competitor Analysis. The results indicate that Guci Swalayan has been unable to fully capitalize on the broader retail recovery. The company's sales have been stagnant due to factors such as inconsistent customer service (People score 2.71/5) and ineffective marketing (promotion score 2.23/5). In order to improve Guci Swalayan's market the primary actions needed are optimization of inventory management, human resource development, promotional campaigns, digital marketing and expanding the supermarket's parking capacity and reorganizing the store layout. These strategies can help Guci Swalayan increase customer loyalty, optimize sales processes, and ensure future profitability.

The Influenced of ESG Environmental Performance on Financial Performance: A Study of Indonesian Publicly Listed Companies Muh. Alif Rumansyah, A.; Anny Nainggolan, Yunieta
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.v5i6.1565

Environmental, Social, and Governance (ESG) factors have become crucial in corporate strategy and financial decision-making. This study examines the impact of environmental performance on financial performance—measured by Return on Assets (ROA) and Return on Equity (ROE)—of publicly listed companies in Indonesia. Using panel data regression, the research analyzes companies in the IDX ESG Leaders, SRI-KEHATI, and ESGQ-KEHATI indices from 2019 to 2023. Environmental performance indicators include emissions, energy consumption, water usage, and waste management, with firm size, leverage, and governance characteristics as control variables. The findings indicate that environmental performance influences financial performance, though its effects vary across indicators. Some sustainability practices improve financial outcomes, while others incur short-term costs. The study highlights the risk of greenwashing, emphasizing the need for standardized ESG reporting. These insights are valuable for corporate decision-makers, investors, and regulators to develop effective ESG strategies that balance sustainability with financial growth.

Industrial Analysis on Critical Minerals in Indonesia towards the EV and Clean Energy Sector Chisilia Zahara, Nova; Mussry, Jackie
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.v5i6.1568

Indonesia has abundant reserve of critical minerals commodity especially those which required for EV and clean energy development. According to Ministry of Energy and Mineral Resources Decree no. 296.K/MB.01/MEM.B/2023, at least 47 minerals are classified as critical. This regulation defines critical minerals as elements and/or minerals required in enormous quantities for strategic industries. At least 20 commodities listed as a strategicminerals. Four of them will be examined in this academic paper to get a comprehensive perspective regarding its opportunity towards EV and clean energy sector in Indonesia. These are nickel, bauxite, copper, and tin. The method will be utilized are Porter’s Five Forces and Market Analysis. These aimed to identify Indonesia’s position among the global market and to get detail knowledge regarding each commodity. As the only holding mining company in Indonesia, MIND ID mandated to accelerate the development of critical mineral industry especially commodities required in producing EV and clean energy equipment.

Integrated Marketing Communication for BPJS Ketenagakerjaan: Understanding Communication Design and Channel to Improve Membership Ratio Among Indonesian Migrant Workers Hisyam, Abdullah; Silas Mussry, Jacob
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.v5i6.1569

The number of Indonesian Migrant Workers continue to increase due to increasing demand for workforce needs from various countries. In accordance with the mandate of Law of the Republic of Indonesia Number 18 of 2017, BPJS Ketenagakerjaan must expands its role to Migrant Worker. However, the suboptimal participation level of Indonesian migrant workers still become one of the main issue. With membership ratio stands at 12.6%, indicating that there is still a gap between BPJS Ketenagakerjaan services and its awareness. This study aims to formulate prioritization for integrated marketing communications channel and design that is relevant for BPJS Ketenagakerjaan in reaching migrant workers. Data was collected using a quantitative method with surveys and analyzed using a weighted scoring method. The respondents consisted of Indonesian migrant workers in key destination countries such as Malaysia, Hong Kong, Taiwan, South Korea, and Japan. Research findings show that social media and community events are the most relevance communication channels. Additionally, in the aspect of communication design, research found that collaboration with trusted institutions and the marketing communication based on benefits and user experience are relevant. Meanwhile, communication activities such as billboards, direct marketing and collaboration with influencers have lower relevance.

Belanja Modal Memoderasi Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah Nopia Yudiastuti, Luh; Sujana, Edy; Kadek Sinarwati, Ni
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.v6i1.1570

Penelitian ini bertujuan untuk menguji pengaruh Pendapatan Asli Daerah (PAD) dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Daerah dengan Belanja Modal sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Moderated Regression Analysis (MRA) dengan software STATA. Populasi dari penelitian ini adalah laporan keuangan Pemerintah Daerah Kabupaten dan Kota yang berada di wilayah Provinsi Bali. Penarikan sampel dalam penelitian ini menggunakan metode penentuan sampel nonprobability sampling dengan teknik purposive sampling. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah (PAD) menunjukan pengaruh positif dan signifikan terhadap Kinerja Keuangan Pemerintah Daerah. Dana Perimbangan (X2) menunjukan pengaruh negatif dan signifikan terhadap Kinerja Keuangan Pemerintah Daerah. Berdasarkan penelitian ini Belanja Modal terbukti secara signifikan memperkuat pengaruh hubungan PAD dan Dana Perimbangan dengan Kinerja Keuangan Pemerintah Daerah. Jika pertumbuhan ekonomi dalam suatu daerah itu tinggi maka tingkat kemandirian daerah juga tinggi. Investasi yang cermat dalam infrastruktur pelayanan publik juga dapat mendorong peningkatan PAD di masa mendatang.

Examining Green Transformational Leadership, Group Cohesiveness and Organizational Justice in Reducing Turnover Intention and Enhancing Sustainable Employee Performance Septiani, Lisa; Herminingsih, Anik
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.v6i1.1579

This research investigates how green transformational leadership (GTL), group cohesiveness (GC), and organizational justice (OJ) affect employee sustainable performance (ESP), with turnover intention (TOI) acting as an intermediary. The study, conducted at PT Puyo Indonesia Kreasi, emphasizes the significance of sustainable leadership, teamwork, and fairness in boosting employee performance that aligns with environmental, social, and economic objectives. Utilizing Structural Equation Modeling (SEM), the results indicate notable positive correlations between green transformational leadership, group cohesiveness, organizational justice, and employee sustainable performance, while turnover intention negatively mediates these connections. The study emphasizes an integrated approach that combines eco-friendly leadership, cohesive teamwork, and justice driven policies to enhance ESP and minimize TOI. GTL fosters an environmentally conscious workplace by embedding sustainability values into corporate culture, inspiring employees toward sustainable behaviors. GC strengthens collaboration, trust, and shared commitment, creating a foundation for long-term performance. OJ enhances employee motivation and loyalty by ensuring fairness in decision-making and resource allocation. However, high TOI disrupts ESP by reducing engagement and workforce stability. The findings offer managerial insights, advocating for sustainability focused leadership programs, structured team building, and fairness audits. Future research should explore these relationships across diverse contexts using longitudinal methods to capture dynamic changes in sustainable performance.

Pengaruh Transformasi Digital Dalam Peningkatan Pendapatan UMKM Perempuan di Jabodetabek Kartika Rahmawati, Nesya; Muktiyanto, Ali; Christya Rahayu, Heffi
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.v6i1.1584

Penelitian ini dilakukan untuk mengetahui pengaruh transformasi digital terhadap peningkatan pendapatan Usaha, Mikro, Kecil, dan Menengah (UMKM). Penelitian ini termotivasi karena UMKM Perempuan di Indonesia sebanyak 37 juta usaha. Proyeksi untuk tahun 2025 memperkirakan nilai ekonomi dari UMKM yang dikelola perempuan akan mencapai USD 135 miliar. Namun, UMKM perempuan menghadapi berbagai tantangan utama dalam pengembangan usaha mereka, seperti kurangnya akses terhadap perangkat teknologi, keterbatasan infrastruktur digital, rendahnya literasi digital dan kecakapan digital. Transformasi digital diprediksi akan mempengaruhi tingkat pendapatan UMKM Perempuan di Jabodetabek. Penelitian dilakukan terhadap 120 UMKM Perempuan di Jakarta, Bogor, Depok, Tangerang, Bekasi (Jabodetabek), melalui google form dengan menggunakan kuesioner. Metode pengambilan sampel yang digunakan adalah multistage sampling. Hasil analisis melalui Structural Equation Model dengan program Smart PLS menunjukkan bahwa transformasi digital sebagai variable moderasi literasi digital, digitalisasi keuangan, dan digitalisasi penjualan mempengaruhi pendapatan UMKM di Jabodetabek secara positif dan signifikan, sedangkan kecakapan digital dan digitalisasi pemasaran tidak signifikan. Pendapatan UMKM Perempuan di Jabodetabek dipengaruhi oleh transformasi digital. Hasil penelitian ini juga mengungkapkan digitalisasi penjualan menunjukkan koefisien jalur yang paling kuat. Penelitian ini merekomendasikan bahwa dalam peningkatan pendapatan UMKM Perempuan perlu melakukan transformasi digital dalam usahanya. Diperlukan dukungan pemerintah dalam pemberdayaan ekonomi perempuan melalui pelatihan digitalisasi untuk mengembangkan usaha.

Analisis Efisiensi Keuntungan Alternatif Perbankan Indonesia Sebelum Pandemi Covid Dengan Menggunakan Metode Distribution Free Approach (DFA) Nurliyanti, Nurliyanti; Herta Sumarto, Agus
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.v6i1.1585

Penelitian ini menganalisis efisiensi keuntungan alternatif bank umum konvensional selama periode 2017 – 2019 menggunakan metode Distribution Free Approach (DFA). Metode ini dipilih karena fleksibilitasnya dalam mengukur efisiensi tanpa asumsi distribusi tertentu pada komponen error. Hasil menunjukkan rendahnya Nilai rata-rata efisiensi keuntungan alternatif senilai 0,264 atau 26.40 persen. Faktor seperti skala ekonomi, regulasi pemerintah, harga input, Jumlah output, Kuantitas fixed netputs dan NPL berkontribusi signifikan terhadap efisiensi keuntungan alternatif. Hasil ini dapat memberikan rekomendasi untuk meningkatkan keuntungan dengan memanfaatkan keuntungan yang ada.

Theory of Planned Behaviour Pada Niat Pembayaran Zakat, Infak, Sedekah (ZIS) Secara Online Alexandra, Kanaya; Puspawati, Dewita
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.v5i6.1593

This study aims to analyze the factors influencing people's intention to make Zakat, Infak, and Sedekah (ZIS) payments online using the Theory of Planned Behavior (TPB) approach. This model examines the influence of attitude, subjective norms, perceived behavioral control, and trust on the intention to make digital ZIS payments. The study employs a quantitative method using a survey technique involving 105 student respondents in Surakarta. Data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results show that attitude and subjective norms significantly influence the intention to pay ZIS online. Conversely, perceived behavioral control and trust do not have a significant impact on this intention. These findings indicate that individual beliefs and social influence play a more dominant role in driving digital ZIS payments compared to perceived behavioral control and trust in the payment system. The implications of this study highlight the importance of enhancing education and promotion that emphasize the convenience and social benefits of online ZIS payments to increase public participation in digital charity.

Moderation of Firm Size in the Influence of Working Capital and Inventory on the Company's Financial Performance Shabihah, Khansa; Rusdi, Dedi
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.v6i1.1595

This study analyzes the influence of Working Capital and Inventories on company performance with firm size as a moderation variable in non-financial companies in Indonesia for the 2003-2023 period. The regression results show that working capital and inventories have a significant influence on the company's performance, but this influence is influenced by the firm size. In the second model, firm size does not have a significant direct influence on company performance, but can moderate the relationship between Working Capital and Inventories with company performance. These findings indicate that although large companies tend to be more efficient in managing working capital and inventory, external factors and managerial policies also play an important role in determining company performance. The study advises companies to improve financial management and reduce agency problems by paying attention to the alignment of goals between owners and managers, as well as taking into account external dynamics that affect performance.

Page 32 of 54 | Total Record : 539

30 31 32 33 34

Filter by Year

2020 2025

Filter By Issues

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

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