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

39 40 41 42 43

The Influence of Good Corporate Governance and Profitability on Sustainability Report Disclosure with Firm Size as A Moderating Variable (A Study Case on Banking Sector in Indonesia 2018-2023) Listiani, Yunis; Fadjar, Achmad
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.v6i3.2087

This research aims to investigates the effect of the Independent Board of Commissioners, Audit Committee, and profitability on sustainability report disclosure in Indonesian banks, and whether firm size moderates these relationships. Using a quantitative approach with secondary data from 10 banks over the period 2018–2023, a total of 60 observations were analyzed using purposive sampling. Findings indicate that the Independent Board of Commissioners and profitability significantly and positively influence sustainability report disclosure, while the Audit Committee has no significant effect. Additionally, firm size moderates the effect of both the Independent Board of Commissioners and the Audit Committee, but not profitability, on disclosure. These results highlight the importance of governance and firm characteristics in enhancing sustainability transparency in the banking sector.

The Influence of Implementation of the Regional Government Information System and the Government Internal Control System on Corruption (A Case Study on Regional Work Unit of Bandung Regency Government) Yulianty, Dhea; Silviana, Silviana
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.v6i3.2109

This study aims to determine the effect of the Implementation of Local Government Information Systems and Government Internal Control Systems on Corruption (Case Study on the Regional Government Work Unit of Bandung Regency). The factors tested in this study are the Application of Local Government Information Systems and Government Internal Control Systems as independent variables and Corruption as the dependent variable. The research method used is quantitative. The data collection method used was a questionnaire. The data analysis technique used multiple linear regression analysis with the help of the Statistical Package for the Social Sciences 27 application. The results showed that the Application of Local Government Information Systems and Government Internal Control Systems had a negative effect on corruption.

Tax Morale Determinants of Self – Employed Taxpayers: A Case Study on Online Taxi Driver in Bandung Regency Restiawati, Evi; Sari, Diana
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.v6i3.2125

Indonesia’s tax ratio has experienced significant fluctuations, declining from 9.76% in 2019 to 8.33% in 2020 due to the COVID-19 pandemic, before increasing again in 2021 and 2022. However, in 2023, the tax ratio fell once more as commodity prices were not as favorable as the previous year. According to the IMF, Indonesia has had the lowest tax ratio in ASEAN since 2018. The target tax ratio for 2024 is set between 10.09% and 10.29% of GDP, lower than the 2023 achievement of 10.31%. Increasing voluntary tax compliance among informal sector workers is considered crucial to achieving a higher tax ratio. Tax morale plays a vital role in enhancing voluntary taxpayer compliance. This study aims to examine the effect of tax rate, tax fairness perception, financial constraints, tax audits, and religiosity on the tax morale of individual taxpayers in Bandung City/Regency. A quantitative approach was employed through a survey method involving 384 respondents. Data analysis was conducted using multiple linear regression. The results show that tax rates, tax fairness perception, tax audits, and religiosity have a significant positive effect on tax morale, while financial constraints have no significant effect. These findings indicate that improving tax morale can be encouraged through fair fiscal policies, accountable tax audit implementation, and the strengthening of moral and religious values within society.

Systematic Literature Review: Implementation of Government Accounting Standards (GAS) and Their Impact on Regional Financial Accountability Jannah, Miftahul; Haliah, Haliah; Nirwana, Nirwana
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.v6i3.2126

This research is a systematic literature review aimed at evaluating the implementation of Government Accounting Standards (GAS) and their impact on regional financial accountability. Through a Systematic Literature Review (SLR) approach, various previous studies are analyzed to identify patterns, challenges, and the contributions of GAS in improving transparency and responsibility in public financial management at the regional government level. The study finds that the implementation of GAS generally leads to improvements in the presentation of regional financial statements, particularly in terms of comparability, relevance, and reliability of information. However, the review also reveals several obstacles, stemming from technical aspects, human resources, and suboptimal institutional commitment. In addition, consistent implementation of GAS has been shown to correlate with enhanced internal and external oversight, which in turn supports the achievement of better accountability. This study emphasizes the importance of alignment between regulations, training, and technological utilization in strengthening the role of GAS. By summarizing key findings from various studies, this review provides valuable insights for policymakers and other stakeholders in improving public sector accounting practices in Indonesia.

The Effect of Awareness, Income, and Service Quality on Taxpayer Compliance in Paying Land and Building Tax in Kuningan District Santi Halimatusadiyah, Dede; Melha, Melha; Firasati, Aoliyah
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.v6i3.2140

This study looked at how taxpayer compliance with paying Land and Building Tax (PBB) in Kuningan District was impacted by awareness, income level, and service quality. This study employed a quantitative approach using SPSS software version 26 to handle data from multiple linear regression analysis. One hundred randomly chosen respondents (random sampling) from among taxpayers registered with the Kuningan Regency Regional Revenue Agency were given questionnaires in order to collect data. The findings of analysis show that the level of awareness and quality of service contribute significantly to taxpayer compliance in PBB payments. On the other hand, there is no discernible impact of the income variable on the degree of compliance. The government can take these results into account when developing strategies to increase taxpayer compliance, such as by enhancing the standards of public services related to taxes and providing continuous tax education.

Analysis of Financial Performance and Company Value of Conventional Banks and Islamic Banks Andi Niryanto, Muchamad; Ramadhan, Rizky; Komara, Acep
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.v6i3.2147

The purpose of this research is to study the difference in financial performance and its impact on firm value between conventional and Islamic banks in Indonesia from 2019 to 2023. With a quantitative approach and descriptive-comparative method, this study investigates various financial performance variables, including capital adequacy ratio (CAR), non-performing debt ratio (NPL), debt-to-deposit ratio (LDR), return on assets (ROA), NIM ratio, and good corporate governance (GCG), and their relationship with firm value, as measured by book price to value (PBV). This data was collected from official publications of the Financial Services Authority (OJK), the Indonesia Stock Exchange (IDX), and bank annual reports.The results showed that in conventional banks, LDR and GCG variables have a significant influence on PBV, while other variables do not have a significant influence. In Islamic banks, on the contrary, ROA and LDR are proven to have a significant influence on PBV, while CAR, NPL, NIM, and GCG have no significant influence. The results suggest that different banking systems have different value determinant structures. Conventional banks focus more on liquidity and governance, while Islamic banks focus more on profitability and efficiency of funds distribution. These results suggest that investors consider various elements in assessing a bank's prospects and valuation, depending on its operational system.

The Effect of Transformational Leadership on Organizational Performance Through Organizational Culture as Mediation Jannah, Miftahul; Rahmawati, Sri; Komara, Acep; Belo, Joao
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.v6i3.2155

The service sector in Indonesia faces various operational challenges, including digitalisation, shifting customer needs, and increasingly intense competition. These challenges also open up the potential for abuse of authority, which can negatively impact organisational performance. This study aims to analyse the influence of transformational leadership on organisational performance, with organisational culture as a mediating variable. The object of the study is service companies in Indonesia, with a total of 216 respondents working in the fields of accounting or strategic financial management. This quantitative study was analysed using SPSS version 25. The findings indicate that transformational leadership has a positive and significant effect on organisational performance, yet it does not have a significant impact on organisational culture. Meanwhile, organisational culture has a positive and significant effect on organisational performance. However, organisational culture was not statistically proven to mediate the relationship between transformational leadership and organisational performance.

The Effect of Bleaching Program, Awareness and Sanctions on Compliance of Motor Vehicle Taxpayers in Cirebon City Rafa Faridah, Nur; Qomalasari, Zahwa; Firasati, Aoliyah
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.v6i3.2165

This study aims to know the impact of bleaching program, awareness and sanctions on the compliance of motor vehicle taxpayers in the city of Cirebon. This quantitative study used multiple linear regression analysis with SPSS 26. Four hundred respondents were selected at random and given a questionnaire. The participants in this study were individuals who owned a registered motor vehicle at the SAMSAT Cirebon City. The findings showed that the only variable that significant and positive affected taxpayer compliance was awareness. Meanwhile, there was no visible impact from the sanctions and bleaching program factors. In addition to offering guidance for future academics who wish to expand their research by incorporating other, more varied variables, it is hoped that the findings of this study will be taken into account by relevant institutions when they formulate policies to improve taxpayer compliance.

Pengaruh Fee Audit, Ukuran KAP, Ukuran Perusahaan, Audit Report Lag Terhadap Kualitas Audit (Studi pada Perusahaan Manufaktur Sektor Industrials yang Terdaftar di BEI 2020-2024) Salfa Falisah, Defina; Joko Setyadi, Edi; Budi Santoso, Suryo; Kusbandiyah, Ani
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.v6i3.2166

Penelitian ini bertujuan untuk menguji pengaruh fee audit, ukuran KAP, ukuran perusahaan, dan audit report lag terhadap kualitas audit. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan. Pada penelitian ini, kualitas audit dihitung dengan menggunakan variabel dummy dimana opini audit WTP diberi nilai 1 dan opini lainnya diberi nilai 0. Populasi penelitian ini adalah perusahaan manufaktur sektor industrials yang terdaftar di BEI 2020-2024. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, sehingga diperoleh total 251 data observasi dari 64 perusahaan yang memenuhi kriteria penelitian. Metode analisis yang digunakan adalah analisis regresi logistik yang diolah menggunakan alat uji SPSS versi 26. Hasil penelitian menunjukan bahwa ukuran perusahaan berpengaruh positif terhadap kualitas audit, lalu audit report lag berpengaruh negatif terhadap kualitas audit, sedangkan fee audit dan ukuran KAP tidak berpengaruh terhadap kualitas audit.

Pengaruh Ukuran Perusahaan dan Umur Perusahaan Terhadap Governance Responsibility Dengan Variabel Kontrol Profitabilitas dan Utang Perusahaan (Studi Empiris Perusahaan Manufaktur Yang Terdaftar di BEI 2021-2023) Rumbino, Marlin; Yuli Setyani, Astuti
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.v6i3.2169

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dan umur perusahaan terhadap governance responsibility pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Data sekunder berupa laporan tahunan perusahaan manufaktur subsektor makanan dan minuman digunakan sebagai sumber data, dan analisis dilakukan menggunakan metode regresi linier. Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap governance responsibility dengan nilai signifikansi 0,609, demikian pula umur perusahaan yang memiliki nilai signifikansi 0,146. Model regresi yang dibangun hanya mampu menjelaskan sekitar 5,9% variasi governance responsibility, dan secara simultan variabel independen tidak memberikan pengaruh signifikan dengan nilai Sig. F sebesar 0,052. Return on Assets (ROA) sebagai Variabel Kontrol memiliki pengaruh positif dan signifikan terhadap Governance Responsibility (Skor G), Serta memiliki nilai signifikansi .018 ini berarti semakin tinggi efisiensi perusahaan maka semakin baik pula kualitas tata kelola. Temuan ini mengindikasikan bahwa faktor-faktor lain di luar ukuran dan umur perusahaan berperan penting dalam menentukan governance responsibility pada perusahaan manufaktur di Indonesia. Penelitian ini memberikan kontribusi pemahaman tentang aspek tata kelola perusahaan dan implikasinya bagi pemangku kepentingan serta pengembangan riset lebih lanjut di bidang corporate governance.

Page 41 of 54 | Total Record : 539

39 40 41 42 43

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