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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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Analysis of Financial Report Integrity as a Mediator on Company Value Letty Risanli, Vio; Safitri, Julia; Yuniarti, Rita
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.2026

Numerous elements impact a company's valuation, with the primary objective being the maximization of profits and the enhancement of the welfare of the company's owners or shareholders. This research aims to investigate the influence of Liquidity and Company Size on Company Value, with Financial Statement Integrity serving as a mediating factor. The study encompasses 25 banking firms listed on the Indonesia Stock Exchange over the period from 2019 to 2023. The independent variables examined are liquidity and company size, while the dependent variable is company value, moderated by Financial Statement Integrity. Data analysis was performed utilizing panel data regression, employing Eviews 9 software. The analysis applied the Random Effect Model method, leading to the formulation of the equation Y = 446.9287 + 11.28726X1 - 8.279071X2 - 0.013080Z. The findings indicate that liquidity positively influences company value, whereas company size and performance do not have a significant impact. Additionally, liquidity does not affect company value when mediated by financial report integrity, nor do company size and performance, and financial report integrity itself does not influence company value.

Pengaruh Risiko Likuiditas, Risiko Kredit, Risiko Tingkat Bunga terhadap Profitabilitas Bank yang Terdaftar di BEI dengan Rasio Kecukupan Modal sebagai Variabel Moderasi Haffizah, Haffizah; Patrisia, Dina
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.2037

Tujuan penelitian ini untuk menguji pengaruh risiko likuiditas, risiko kredit, dan risiko tingkat bunga terhadap profitabilitas dengan rasio kecukupan modal sebagai variabel moderasi. Objek penelitian ini yaitu perusahaan sub sektor bank dan sampel dipilih dengan menggunakan metode purposive sampling sehingga didapatkan jumlah sampel penelitian ini sebanyak 35 perusahaan sub sektor bank yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 – 2023 dengan total keseluruhan sampel sebanyak 175 data observasi. Analisis data dilakukan yaitu uji pemilihan model regresi data panel dan uji MRA dengan menggunakan software EViews 12. Hasil penelitian menunjukkan risiko likuiditas dan risiko tingkat bunga berpengaruh positif signifikan terhadap profitabilitas bank, serta rasio kecukupan modal mampu memoderasi pengaruh risiko tingkat bunga terhadap profitabilitas bank. Namun risiko kredit tidak berpengaruh signifikan terhadap profitabilitas bank danrasio kecukupan modal tidak mampu memoderasi pengaruh risiko likuiditas dan risiko kredit terhadap profitabilitas bank.

Analysis of The Effect of Company Size, Profitability and Leverage on Systematic Risk (An Empirical Study of Companies Listed on the Indonesia Stock Exchange Indexed LQ-45 for the Period 2019–2023) Kurniatin, Esti; Ismail, Tubagus; Yuniarti, Rita
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.2040

The aims of this quantitative research are to identify and analyze company size, profitability and leverage which are part of internal factors or company fundamentals and their influence on systematic risk in LQ - 45 indexed companies for the period 2019 - 2023. The high beta value of stocks as a tool for assessing of systematic risk is the reason for the need for further observation on the factors that may influence it. Financial statements are used as objects in the research, purposive sampling method is used in withdrawing samples. Secondary data and combined data between time series and cross sectional data were used in the study, and panel regression analysis was conducted using Eviews 13 software to answer the proposed hypotheses. In selecting the best model to be used in panel data regression analysis, Chow's test and Hausman's test were required, resulting in the Fixed Effects Model being selected as the best model. Partial hypothesis testing using the t-test shows that the company size variable using a natural logarithm proxy of total assets and the profitability variable using a return on assets proxy have no significant effect on systematic risk. However, the t test results of the leverage variable with the debt to equity ratio proxy show different results, namely the leverage variable is the only variable that has a positive & significant effect on systematic risk.

The Influence of Celebrity Endorsement and Product Quality on Purchase Decisions of MS Glow Skincare Products in Bandung: The Mediating Role of Brand Image Aulia, Serina
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.2044

This study explores the influence of celebrity endorsement and product quality on purchase decisions of MS Glow skincare products in Bandung, with brand image as a mediating variable. The research responds to the increasing popularity of local skincare brands in Indonesia and examines whether celebrity-driven marketing strategies remain effective in a competitive landscape. A quantitative approach was employed by distributing questionnaires to 150 female respondents aged 18–35 in Bandung. Data were analyzed using multiple regression and Sobel test with SPSS 21. The findings reveal that celebrity endorsement significantly enhances brand image, which in turn positively affects purchase decisions. However, celebrity endorsement has no direct effect on purchase decisions unless mediated by brand image. Conversely, product quality has a significant direct impact on purchase decisions but does not significantly affect brand image. These results highlight the importance of managing brand image and delivering high product quality to optimize marketing effectiveness. For brands like MS Glow, a balanced strategy combining emotional branding with functional excellence is essential to maintain consumer loyalty. This research contributes to the understanding of how marketing stimuli influence consumer behavior and suggests further exploration into digital engagement and sustainability perceptions in skincare branding.

Determinasi Kepuasan Mahasiswa: Analisis Efisiensi Anggaran, Optimalisasi Alokasi Anggaran dan Kualitas Layanan Akademik Mulyani, Titin; Ali, Hapzi
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.2047

Determinasi Kepuasan Mahasiswa: Analisis Efisiensi Anggaran, Optimalisasi Alokasi Anggaran dan Kualitas Layanan Akademik adalah artikel ilmiah studi pustaka dalam ruang lingkup Manajemen Keuangan. Tujuan artikel ini membangun hipotesis pengaruh antar variabel yang akan digunakan pada riset selanjutnya. Objek riset pada pustaka online, Google Scholar, Mendeley dan media online akademik lainnya. Metode riset dengan library risearch bersumber dari e-book dan open access e-journal. Analisis Deskriftif kualitatif. Hasil artikel ini: 1) Efisiensi Anggaran berpengaruh terhadap Kepuasan Mahasiswa; 2) Optimalisasi Alokasi Anggaran berpengaruh terhadap Kepuasan Mahasiswa; dan 3) Kualitas Layanan Akademik berpengaruh terhadap Kepuasan Mahasiswa.

The Effect of Fixed Asset Administration With ATISISBADA, and Human Resource Competencies on the Quality of SKPD Financial Reports Saepul Hayat, Usep; Silviana, Silviana
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.2049

This research aims to look at the effect of fixed asset administration with the Regional Goods Cycle Information Technology Application (ATISISBADA) and human resource competencies on the quality of financial reports at the Garut Regency Government in 2023. This type of research uses descriptive verification. Data was collected by distributing questionnaires to the entire population of 75 Regional Apparatus in the Garut Regency Government. Hypothesis testing in this study used multiple linear regression analysis. The results showed that the administration of fixed assets with the Regional Goods Cycle Information Technology Application and the competence of human resources had a significant effect on the quality of financial reports of the Garut Regency Government Regional Apparatus.

The Influence of Financial Literacy, Lifestyle, Income and Locus of Control on Financial Behaviour of The Millenial Generation (Case Studies on Millenial Generation of Master of Management Students at Mercu Buana University) Arnis Susanti, Anestesia; Aisyah F. Pulungan, Nur
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.2060

In summary, this study examines how lifestyle, income, locus of control, and financial literacy affect financial behavior in a case study of Mercu Buana University's millennial Master of Management students. With a sample size of 120, the study's population consisted of 441 Mercu Buana University Master of Management students. Descriptive analysis and Structural Equation Model Partial Least Square (SEM-PLS) are used in the data analysis procedure. According to the study's findings, financial behavior is positively and significantly impacted by financial literacy, positively and significantly impacted by lifestyle, positively and significantly impacted by income, and positively and significantly impacted by locus of control.

The Effect of Single Identity Number Implementation, Tax Service Quality and Taxpayer Awareness on Taxpayer Compliance Rahayu Lestari, Sri; Rissa Rizky Rahmawati, Maria; Aulia, Azra; Anand, Dev
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.2092

Taxes serve as a means for enforcing or overseeing government policies related to social and economic issues. This inquiry focuses on how the method of implementing a unified identity number, the standard of tax services, and taxpayer consciousness affect the adherence levels of individual tax obligors. A quantitative approach is adopted, incorporating firsthand information collected via the distribution of questionnaires. The research focused on single tax filers who are enrolled at KPP Pratama Cirebon Dua. The sample consisted of 60 personal taxpayers, chosen using the saturated sampling method. Findings from this research reveal that the Single Identity Number (SIN) and taxpayer awareness positively and significantly influence tax adherence. Conversely, the standard of aid from tax authorities has an inconsequential and detrimental influence on compliance. Tax subject adherence is shaped by the Single Identity Number (SIN), the caliber of tax services, and the degree of tax remitter’s understanding.

Pengaruh Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) dan Non-Performing Loan (NPL) Terhadap Return on Assets (ROA) Barkah, Taufik; Yuniarti, Rita
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2132

Penelitian ini memiliki tujuan guna menganalisis pengaruh Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), dan Non-Performing Loan (NPL) terhadap Return on Assets (ROA) pada PT. BPR Siliwangi Tasikmalaya. Latar belakang penelitian ini adalah adanya fluktuasi ROA yang mengindikasikan permasalahan profitabilitas perbankan, sehingga perlu dianalisis faktor-faktor yang memengaruhinya. Metode kajian yang dipakai ialah explanatory research dengan pendekatan kuantitatif. Sampel penelitian yakni 48 laporan keuangan triwulanan PT. BPR Siliwangi Tasikmalaya periode 2013-2024 dengan teknik sampling jenuh (sensus). Analisis data dilakukan memakai analisis regresi linier berganda yang didukung uji asumsi klasik, uji F, dan uji t. Hasil kajian memperlihatkan kalau secara parsial, Capital Adequacy Ratio (CAR) punya pengaruh positif dan sig pada ROA, serta Loan to Deposit Ratio (LDR) punya pengaruh positif dan sig pada ROA. Sementara itu, Non-Performing Loan (NPL) ditemukan tidak punya pengaruh secara langsung dan signifikan pada ROA. Kesimpulannya adalah kecukupan modal dan pengelolaan likuiditas menjadi faktor krusial untuk meningkatkan profitabilitas perusahaan, sedangkan dampak kredit bermasalah tidak signifikan secara statistik pada model kajian ini.

Pengaruh Likuiditas, Komite Audit dan Leverage Terhadap Ketepatwaktuan Publikasi Laporan Keuangan Damayanti, Uci; Rusliyawati, Rusliyawati; Ikhsan, Syarbini
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2134

Inti dari penelitian ini adalah untuk menunjukkan kas, utang, dan komite audit semuanya memengaruhi seberapa cepat catatan keuangan dipublikasikan. Waktu yang dibutuhkan untuk mempublikasikan catatan keuangan merupakan variabel dependen dalam penelitian ini. Likuiditas, komite audit, dan leverage merupakan faktor independen. Penelitian ini mengamati perusahaan properti dan real estat yang akan diperdagangkan diBursa Efek Indonesia antara tahun 2021 dan 2024. Metode penelitian yang digunakan adalah metode kuantitatif. Jenis data yang digunakan adalah data sekunder berupa laporan publikasi tahunan perusahaan-perusahaan yang terdaftar diBursa Efek Indonesia (BEI) tahun 2021-2024. Sampel dikumpulkan dengan metode purposive sampling. Pengolahan data menggunakan Eviews versi 12 dengan mengumpulkan data-data terkait. Jumlah sampel yang diteliti adalah 96 data observasi dari 24 perusahaan sampel. Temuan penelitian menunjukkan kas, komite audit, dan utang semuanya memiliki pengaruh terhadap seberapa cepat laporan keuangan dirilis. Variabel kas memiliki beberapa pengaruh terhadap seberapa cepat laporan keuangan dirilis, tetapi variabel komite audit dan utang memiliki beberapa pengaruh penting terhadap seberapa cepat laporan keuangan dirilis.

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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

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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