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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 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; Mery Wanialisa; Yusdianto Yusdianto
Journal of Accounting and Finance Management Vol. 2 No. 1 (2021): Journal of Accounting and Finance Management (March-April 2021)
Publisher : DINASTI RESEARCH

This study aims to analyze 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). The research methodology used is a quantitative method with panel data and secondary data obtained from the Indonesia Stock Exchange. The sampling technique uses purposive sampling method with annual data and research period from 2013 to 2018. The data analysis technique used is panel multiple linear regression by determined the panel data regression model, normality test, classic assumption test, and hypothesis testing t-statistics test partial regression coefficients and f-statistics to examine the significance of the effects together with a significance level of 5%. The results of this study show that partially earning have a positive effect and significant and change in account payable has a negative effect and significant on predicting future operating cash flows, whereas a change in account receivable has a negative effect but non-significant on predicting future operating cash flows. Meanwhile, earnings, change in account receivable, and change in account payable together have a significant relation to future operating cash flows. The coefficient of determination from this study shows52,5%, it shows that the variation of earning, account changes receivable, and change in account payable can explain the rise and fall of future operating cash flows amounted 52.5%, while the remaining of 47.5% is affected by other factors.

Relationship Analysis of Capital Structure and Profitability Ratio in Trade Sector Companies in Indonesia Ranila Suciati; Marlina Marlina; Zackharia Rialmi; Heni Nastiti
Journal of Accounting and Finance Management Vol. 2 No. 1 (2021): Journal of Accounting and Finance Management (March-April 2021)
Publisher : DINASTI RESEARCH

A composition or a structure of liabilities is the definition of the capital structure of a company. The purpose of the study is to analyze the structure of capital and the performance of finance during the years 2015 to 2018 (4 years) in the enterprise sector is national Trade in Indonesia. The research sample was processed from the annual report data Trade sector companies in Indonesia that are listed on the Indonesia Stock Exchange, this is in accordance with the objectives of this study. The method of analysis in this study uses panel data regression. The relationship between capital structure and profitability ratios will be revealed from this study. Variables independently that structure capital will be in proxy with a debt to equity ratio (DER), debt to asset ratio (DAR), and long-term debt ratio (LTDR). And for variable dependent is the performance of finance will be in proxy with Gross Profit Margin (GPM), Net Profit Margin (NPM), and Return on Capital Employed (ROCE). Research on the company's sector of Commerce in Indonesia resulted in a relationship that significant between variables independent manner together against variable dependent.

Determinats of Profitability and Implications on Corporate Value Anik Agustina ZM
Journal of Accounting and Finance Management Vol. 2 No. 1 (2021): Journal of Accounting and Finance Management (March-April 2021)
Publisher : DINASTI RESEARCH

This study aims to prove empirically the determinants of profitability and their implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2019 period by using a panel data regression model with 25 manufacturing companies as the research sample. Based on the empirical results, the influencing variables positive and significant impact on profitability is Managerial Share Ownership, Audit Committee Effectiveness, Corporate Social Responsibility, company size. and variables that do not have a significant effect are institutional stock ownership and the Debt To Equity Ratio. positively and significantly. Individual companies are affected by profitability; The biggest positive influence is the company Japfa Comfeed Indonesia Tbk, the smallest positive is the Lion Metal Work Tbk company, and the biggest negative influence is the Bata Shoe Company Tbk, the smallest negative is the company Holcim Indonesia Tbk. The results of this study have implications for firm value (Tobins Q); The variables that show a positive and significant influence are the variable of Audit Committee Effectiveness, Corporate Social Responsibility, Company Size, and Debt To Equity Ratio, Return on Asset variables that have no effect are Institutional Share Ownership, Managerial Share Ownership. the biggest positive influence on changes (Tobins Q) of the company Japfa Comfeed Indonesia Tbk. the smallest positive is the company Semen Batu Raja Tbk, the biggest negative influence is the Company Tempo Scan Pacific Tbk; The smallest negative influence is the company Holcim Indonesia Tbk.

The Impact of Indonesia’s Economic and Political Policy Regarding Participation in Various International Forums: G20 Forum (Literature Review of Financial Management) Farhan Saputra; Hapzi Ali
Journal of Accounting and Finance Management Vol. 2 No. 1 (2021): Journal of Accounting and Finance Management (March-April 2021)
Publisher : DINASTI RESEARCH

Indonesia is one of the countries with great economic power. Even in ASEAN countries, Indonesia is the first ranked as the country with the most robust. Even in Asia, Indonesia is ranked fifth as the most robust economy after China, Japan, India, and South Korea. It makes Indonesia be not able to underestimate. With high economic growth, Indonesia is trusted by the International World as the host in various events. Namely as the 2022 G20 Forum host, the IMF and World Bank Group activities in Bali in 2018. This certainly positively impacts Indonesia, both in the political and economic fields, which will later lead to confidence in foreign investors to invest their capital in Indonesia, which will also impact the opening of job opportunities. This article reviews the impact of Indonesia's Economic and Political Policies regarding participation in various International Forums: the G20 Forum. Which is a form of qualitative research and literature or library research, a study of Financial Management literature. The results of this literature review article are: 1) The G20 Forum has an effect on the Indonesian Economy; 2) The G20 Forum has an effect on the Political Policy; 3) the Political Policy has and effect on the Indonesian Economy

How Work Productivity can Increase at ZAP Clinic Head Office Jakarta Yosandi Yulius
Journal of Accounting and Finance Management Vol. 2 No. 1 (2021): Journal of Accounting and Finance Management (March-April 2021)
Publisher : DINASTI RESEARCH

The purpose of this research is to determine (1) the influence of the leadership of the head of ZAP CLINIC Jakarta Headquarters on the work productivity of employees at ZAP CLINIC Jakarta Head Office; (2) The Influence of Employee Discipline on Work Productivity of ZAP CLINIC Employees, Jakarta Head Office; And (3) The Influence of Leadership and Employee Discipline on Work Productivity of ZAP CLINIC Employees, Jakarta Head Office. The research method used is a descriptive survey method and an explanatory survey using a sample of 50 employees of ZAP CLINIC Jakarta Head Office as respondents. Based on the results of the study, it was found that the leadership at ZAP CLINIC Jakarta Headquarters is generally good, but there are several things that need to be considered, namely the lack of smooth communication between employees and leaders, a less conducive work atmosphere, less attention to the situation of employees and uncertainty. Task Structure; Employee Discipline is considered good enough, but discipline needs to be improved, namely punctuality in attendance, obedience in following SOPs, and responsibility in maintaining work infrastructure; Leadership Affects Employee Work Productivity, Where Better Leadership Will Lead to Better Employee Productivity At ZAP CLINIC KA Jakarta Head Office; Discipline Affects Employee Work Productivity, So The Higher Employee Discipline, The Higher Work Productivity; And Leadership And Employee Discipline Together Affect Employee Work Productivity, But When Seen Partially, Leadership Is More Dominant In Affecting Employee Work Productivity Than Employee Discipline.

Improving Personnel Performance at Bandung Staff and Army Command School (SESKOAD) Yosandi Yulius
Journal of Accounting and Finance Management Vol. 2 No. 2 (2021): Journal of Accounting and Finance Management (May-June 2021)
Publisher : DINASTI RESEARCH

The purpose of this study was to determine and analyze: The Effect of Workload and Work Environment on Personnel Performance at the Army Command and Staff College (SESKOAD) Bandung. The research method used in this research is a descriptive survey and an explanatory survey, the unit of analysis in this study is the personnel at the Army Command and Staff School (SESKOAD) Bandung with a sample of 30 people. The type of investigation is causality, and the time horizon in this study is cross-sectional. Based on the results of the study, it was found that the Workload and Work Environment had an effect on the Performance of Personnel at the Army Staff and Command School (SESKOAD) Bandung simultaneously and partially. However, partially the dominant workload affects the performance of the personnel rather than the work environment. Because the workload is more dominant in influencing performance, it becomes the first priority in improving the performance. Therefore, the Bandung Army Staff and Command School (SESKOAD) is advised to improve working conditions and atmosphere, so that they are able to work more professionally.

The Effect of Diversification Strategy and Implementation of Good Corporate Governance on Firm Value Maria Lusiana Yulianti; Hendri Maulana
Journal of Accounting and Finance Management Vol. 2 No. 2 (2021): Journal of Accounting and Finance Management (May-June 2021)
Publisher : DINASTI RESEARCH

This study aims to determine the effect of diversification strategy, good corporate governance implementation on firm value. The study consisted of 41 companies were classified as companies withthe most trusted companies category in Indonesia in 2015 by SWA magazine. The analysis technique used is multiple regression analysis and testing using SPSS for Windows version 22 and also test the classical assumption of normality test, autocorrelation test, multicollinearity test and heteroskedastisitas test. The results of this study show that (1) better implementation of the diversification strategy did not result in a significant increase to the company’s firm value, (2) better implementation of good corporate governance, will increase the company’s firm value.

Factors Affecting Employee Retention through Perceived Organizational Support (Survey of Auditor Employees at the BPKP Office) Sumardi Sumardi; Hapzi Ali; Agung Dharmawan Buchdadi
Journal of Accounting and Finance Management Vol. 2 No. 2 (2021): Journal of Accounting and Finance Management (May-June 2021)
Publisher : DINASTI RESEARCH

Factors that influence employee retention through perceived organizational support is an article to prove whether perceived organizational support is proven to mediate Career Development Practices, Employee Retention, Organizational Justice on employee retention. This research approach uses the SEM-PLS data analysis method. The findings of this study are: 1) Career Development has a positive effect on Employee Retention through Perceived Organizational Support; 2) Organizational Justice has a positive effect on Employee Retention through Perceived Organizational Support; 3) Trust in Organization has a positive effect on Employee Retention through Perceived Organizational Support.

The Relationship Between Employee Job Stress and Employee Performance Anne Lasminingrat
Journal of Accounting and Finance Management Vol. 2 No. 2 (2021): Journal of Accounting and Finance Management (May-June 2021)
Publisher : DINASTI RESEARCH

With the many problems that occur in the company where the researcher works, the researcher is interested in conducting this research. This study aims to determine the relationship between employee job stress and employee performance. The method used is a quantitative method. Samples were taken as many as 35 people. The data collection technique of this research used a questionnaire and literature study. Analysis of the data used is simple linear regression analysis. The results of the analysis obtained the equation Y = 36,778 +-, 345 X. Hypothesis testing using the t test, which shows that the work conflict variable has a negative and significant effect on employee performance. The conclusion of this study is that there is a negative and significant relationship between work stress and employee performance , meaning that the higher the work stress , the lower the employee 's work performance.

Employee Performance Model Through Job Satisfaction: Knowledge Management, Career Development and Motivation at PT Home Credit West Sumatera Marta Widian Sari; Vivi Nila Sari; Moren Yohana
Journal of Accounting and Finance Management Vol. 3 No. 1 (2022): Journal of Accounting and Finance Management (March-April 2022)
Publisher : DINASTI RESEARCH

This study aims to examine the effect of Knowledge Management, Career Development, and Motivation on Employee Performance with Job Satisfaction as an Intervening Variable at PT. Home Credit Indonesia West Sumatra. By using primary data obtained by collecting questionnaires with a sample of 38 respondents from employees of PT. Home Credit Indonesia, West Sumatra. The method used in this research is Structural Equation Modeling Analysis with Partial Least Square (PLS).The results of this study conclude that: (1) knowledge management has a positive and significant effect on job satisfaction. (2) career development has no positive and significant effect on job satisfaction. (3) motivation has a positive and significant effect on job satisfaction. (4) knowledge management has no positive and significant effect on job satisfaction. (5) career development has a positive and significant effect on employee performance. (6) motivation has no positive and significant effect on employee performance. (7) job satisfaction has a positive and significant effect on employee performance. (8) knowledge management has a positive and significant effect on employee performance through job satisfaction. (9) career development has no positive and significant effect on employee performance through job satisfaction. (10) motivation has a positive and significant effect on employee performance through job satisfaction.

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Contact Name
Apollo Daito

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dinasti.info@gmail.com

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+628117404455

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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

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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