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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 Transformational Leadership Style and Organizational Culture and Its Influence on Employee Performance Through Work Motivation as an Intervening Variable Norawati, Suarni; Alputra, Rahmat; Basem, Zamhir
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.v6i2.2146

Every company's leader always expects maximum employee performance, therefore it is necessary to know what factors influence employee performance. This research was conducted at PT RIM Syam Gold Bangkinang, with the aim of the research to determine and analyze 1) the influence of transformational leadership style on employee performance; 2) the influence of organizational culture on employee performance; 3) the influence of work motivation on employee performance; 4) the direct influence of transformational leadership style on employee performance; 5) the direct influence of organizational culture on employee performance; 6) the indirect influence of transformational leadership style on employee performance through work motivation; 7) the indirect influence of organizational culture on employee performance through work motivation. This study uses primary data and secondary data, obtained using questionnaires, observations, interviews and research files. The population of this study was all employees of PT RIM Syam Gold Bangkinang, totaling 43 employees and all of them were used as samples, sampling was carried out using the census method. Data analysis and hypothesis testing were carried out using the SEM model and data processing was carried out using the SmartPLS version 3.00 program. The results of this study conclude that: 1) transformational leadership style has been proven to have a significant effect on employee performance; 2) organizational culture has been proven to have a significant effect on employee performance; 3) work motivation has been proven to have a significant effect on employee performance; 4) transformational leadership style has not been proven to have a direct effect on employee performance; 5) organizational culture has been proven to have a direct and significant effect on employee performance; 6) there has been proven to be an indirect effect of transformational leadership style on employee performance through work motivation; 7) there has been proven to be a significant indirect effect of organizational culture on employee performance through work motivation.

Analysis of Digital Transformation Strategies and Product Innovation to Enhance Competitive Advantage in Fisheries MSMEs to Support the Blue Economy in Kendal Regency Ridho, Ali; Rachmawati, Dwi
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.v6i3.2209

This study aims to analyze the influence of digital transformation and product innovation on the competitive advantage of fish processing MSMEs in Kendal Regency to support the Blue Economy. Kendal has significant potential in aquaculture, particularly milkfish, but faces challenges such as marketing, technology adoption, and business management. A deductive approach with a survey method was employed to collect primary data through questionnaires distributed to 278 MSME actors. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results indicate that product innovation significantly influences competitive advantage with a coefficient of 0.831 (p < 0.05), and digital transformation also has a significant influence with a coefficient of 0.060 (p < 0.05). Together, product innovation and digital transformation explain 74.6% of the variability in competitive advantage. Therefore, it is recommended that MSMEs enhance their product innovation capacity through diversification and added value development, as well as leverage digital transformation using e-commerce platforms and social media to expand market access. This study contributes to the development of strategies for Kendal’s fishery MSMEs to support the Blue Economy and achieve sustainable competitive advantage.

BERKEMBANG.ID: A Digital Technology Innovation to Enhance MSME Capacity in Supporting Digital Economic Growth in Depok City Hadi Wijaya; Rachmawati, Dwi; Suprihadi, Untung; Desi Hertin, Revita
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.v6i3.2210

Micro, Small, and Medium Enterprises (MSMEs) are the main drivers of Indonesia's economic growth, but many face challenges in adopting digital technology. This study aims to develop and evaluate the impact of the BERKEMBANG.ID digital platform in enhancing the capacity of MSMEs in Depok City, in line with achieving Sustainable Development Goal (SDG) 8. Using a mixed-methods approach, the study involves 100 MSMEs with a focus on three main indicators: digital knowledge (human resources), operational efficiency, and sales performance. The results show a significant improvement in MSMEs' capacity after using the BERKEMBANG.ID platform. Digital literacy among MSMEs increased from 40% to 75%, operational efficiency rose from 45% to 80%, and sales performance increased from 50% to 85%. These improvements were supported by the platform’s features, such as digital training modules, analytical dashboards, and marketing tools, which effectively addressed key challenges faced by MSMEs, including limited digital skills and market access. This study highlights the transformative role of digital platforms in empowering MSMEs and the importance of tailored digital solutions to meet their specific needs. By enhancing digital technology adoption, BERKEMBANG.ID not only improves MSME performance but also supports inclusive and sustainable economic growth. Future research could focus on replicating this platform in other regions and integrating advanced analytics to optimize its impact.

Pengaruh Manajemen Laba, Tax Avoidance dan Nilai Perusahaan terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Energi Edwien, Edwien; Ruslim, Herman
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.v6i3.1936

Tujuan utama dari penelitian ini adalah untuk menganalisis pengaruh manajemen laba, Tax Avoidance dan nilai perusahaan dengan moderasi ukuran perusahaan terhadap kualitas laba.pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI). Dengan Populasi dalam penelitia ini dari periode 2020-2023 dengan menggunakan 80 data yang terdiri dari 20 perusahaan yang telah di seleksi dengan purposive sampling. Software yang digunakan untuk mengolah data dalam penelitia ini adalah Eviews 13. Dan hasil dari penelitian ini menunjukkan bahwa manajemen laba tidak memiliki pengaruh dan positif terhadap kualitas laba, Tax Avoidance tidak memiliki pengaruh dan negatf terhadap kualitas laba, Nilai Perusahaan memiliki pengaruh dan negatif terhadap kualitas laba serta ukuran perusahaan dapat memperlemah dan tidak mempengaruhi hubungan manajemen laba terhadap kualitas laba, selanjutnya ukuran perusahaan memperlemah hubungan Tax Avoidance dan tidak mempengaruhi hubungan dengan kualitas laba, dan terakhir Ukuran perusahaan dapat memperlemah dan mempengaruhi hubungan Nilai perusahaan terhadap kualitas laba.

The Effect of Intellectual Capital, Firm Size and Leverage on Financial Performance Moderated by Competitive Advantage Anggraeni Rinjani, Mandalike; Tuffahati, Nabila; Silvia Mandang, Dhea; Yulianto, Agung
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.v6i3.1955

This research seeks to examine how competitive advantage moderates the effect of intellectual capital, firm size, and leverage on financial performance. The quantitative study examines Indonesia Stock Exchange-listed food and beverage subsector manufacturers from 2020 to 2023. Based on the researcher's criteria, 32 food and beverage subsector manufacturing enterprises were sampled for four years using purposive sampling. From this era, 128 research data were collected. The analysis was conducted using Eviews 12 software with the Fixed Effect Model (FEM) approach using Indonesia Stock Exchange-obtained yearly financial statement. This study shows that firm size and leverage affects financial performance, but intellectual capital does not. Competitive advantage moderates firm size size and leverage on financial performance. Competitive advantage cannot moderate the intellectual capital-financial performance connection.

Peran Machine Learning dalam Pengambilan Keputusan Manajerial di Industri Fintech: Studi Kasus pada Perusahaan Startup Sandi Asmoro, Aprianto; Sriyono, Sriyono
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.v6i3.2041

Penelitian ini membahas peran machine learning dalam pengambilan keputusan manajerial di industri fintech, khususnya pada perusahaan startup. Rumusan masalah difokuskan pada bagaimana machine learning dapat meningkatkan kualitas dan kecepatan keputusan manajerial. Metodologi yang digunakan adalah studi kasus pada salah satu startup fintech Indonesia dengan pendekatan kualitatif-deskriptif melalui studi literatur dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan machine learning mampu mengoptimalkan proses analisis data, meningkatkan akurasi prediksi risiko, serta mempercepat proses pengambilan keputusan. Simpulan dari studi ini adalah bahwa integrasi machine learning memberikan nilai tambah signifikan dalam strategi dan efisiensi manajerial perusahaan fintech.

Analisis Dampak Adopsi Teknologi Finansial E-Wallet terhadap Literasi Keuangan Digital (Studi Kasus pada Masyarakat Kota Depok) Hanggoro, Bagas; Mareta, Sigit; Santoso, Natalia
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.v6i3.2052

Penelitian ini menganalisis dampak adopsi e-wallet terhadap literasi keuangan digital masyarakat Kota Depok. Menggunakan pendekatan kuantitatif deskriptif dengan metode survei dan purposive sampling, studi ini mengungkapkan bahwa adopsi e-wallet dan perilaku pengelolaan keuangan berpengaruh signifikan terhadap literasi keuangan, sementara keahlian digital tidak menunjukkan pengaruh signifikan. Secara kolektif, ketiga variabel berkontribusi signifikan terhadap literasi keuangan, menekankan pentingnya adopsi teknologi finansial dalam meningkatkan pemahaman keuangan. Hasil penelitian memberikan kontribusi praktis bagi pengembangan strategi peningkatan literasi keuangan digital perkotaan dan perspektif baru mengenai hubungan teknologi e-wallet dengan literasi keuangan dalam konteks Kota Depok yang belum banyak dieksplorasi.

Pengaruh Corporate Social Responsibility (CSR), Struktur Modal, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Profitabilitas Zaidatul Khauliyah, Desi; Winarni, Dwi; Cinintya Pratama, Bima; Fitriati, Azmi
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.v6i3.2063

Profitabilitas adalah kemampuan perusahaan dalam menghasilkan laba melalui aktivitas operasional yang dijalankan selama periode tertentu. Tujuan dari penelitian ini adalah untuk menguji pengaruh Corporate Social Responsibility (CSR), struktur modal, pertumbuhan penjualan, dan ukuran perusahaan terhadap profitabilitas. Profitabilitas dalam penelitian ini diukur mengunakan Return on Assets (ROA). Populasi pada penelitian ini mencakup perusahaan pertambangan sub-sektor energi yang terdaftar di idx yearly statistics selama 2020 sampai 2023 dengan pemilihan sampel menggunakan metode purposive sampling yakni sebanyak 96 sampel. Berdasarkan hasil penelitian menunjukkan bahwa CSR dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap profitabilitas. Sementara itu, struktur modal memiliki pengaruh negatif dan ukuran perusahaan berpengaruh positif terhadap profitabilitas.

Pengaruh Materialitas dan Pengalaman Auditor Terhadap Penghentian Prematur Prosedur Audit Dengan Tekanan Waktu Sebagai Variabel Moderasi Paruntung, Nathasa; Febriana Dosinta, Nina; Noviarty, Helisa
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.v6i3.2069

Penghentian prematur prosedur audit merupakan tindakan auditor yang menghentikan sebagian prosedur audit sebelum prosedur tersebut diselesaikan secara memadai, dan tanpa menggantinya dengan prosedur alternatif yang setara. Praktik ini dapat mengurangi kualitas audit dan meningkatkan risiko tidak terdeteksinya kesalahan atau kecurangan. Penelitian ini bertujuan untuk menguji pengaruh materialitas dan pengalaman auditor terhadap kecenderungan melakukan penghentian prematur prosedur audit. Selain itu, penelitian ini juga menganalisis apakah tekanan waktu dapat memoderasi hubungan antara materialitas serta pengalaman dengan penghentian prematur prosedur audit. Sampel penelitian terdiri dari pada KAP Kota Pontianak, yang dipilih menggunakan teknik purposive sampling. Data primer dikumpulkan melalui penyebaran kuesioner secara langsung dan dianalisis menggunakan Partial Leats Square (PLS) dengan WrapPls 8.0. Hasil penelitian menunjukkan bahwa materialitas dan pengalaman auditor berpengaruh positif terhadap penghentian prematur prosedur audit. Artinya, semakin tinggi tingkat materialitas dan pengalaman auditor, semakin besar kecenderungan auditor untuk menghentikan prosedur audit secara prematur. Namun, hasil analisis moderasi menunjukkan bahwa tekanan waktu hanya memoderasi pengaruh materialitas terhadap penghentian prematur, dan tidak memoderasi pengaruh pengalaman auditor. Temuan ini memberikan implikasi penting bagi manajemen audit internal dalam menetapkan kebijakan pengendalian kualitas audit.

Peran Kepuasan Kerja Memoderasi Pengaruh Struktur Audit, Organizational Citizenship Behavior, dan Profesionalisme terhadap Kinerja Auditor Caren, Caren; Heniwati, Elok; 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.v6i3.2076

Kinerja auditor merupakan aspek krusial dalam menjamin keandalan laporan keuangan serta mendukung terciptanya tata kelola pemerintahan yang bersih dan transparan. Auditor yang berkinerja baik berperan sangat penting untuk memastikan laporan keuangan bebas dari kesalahan material dan mampu meningkatkan akuntabilitas publik. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh struktur audit, organizational citizenship behavior, dan profesionalisme terhadap kinerja auditor dengan kepuasan kerja sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di Inspektorat Provinsi Kalimantan Barat, dengan sampel sebanyak 44 auditor yang dipilih menggunakan teknik purposive sampling. Data yang digunakan merupakan data primer, yang diperoleh melalui penyebaran kuesioner langsung kepada responden, dengan skala Likert 1 hingga 8 sebagai skala pengukuran. Analisis data dilakukan dengan metode PLS (Partial Least Square) dengan bantuan perangkat lunak WarpPLS 8.0. Hasil penelitian menunjukkan bahwa struktur audit tidak berpengaruh terhadap kinerja auditor, organizational citizenship behavior berpengaruh positif dan signifikan terhadap kinerja auditor, dan profesionalisme berpengaruh positif dan signifikan terhadap kinerja auditor. Selain itu, kepuasan kerja sebagai variabel moderasi terbukti memperkuat pengaruh struktur audit, organizational citizenship behavior, dan profesionalisme terhadap kinerja auditor.

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Home Page

OAI Link

Editorial Team

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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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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