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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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Comparative Analysis of Article 21 Income Tax Calculation Using Net, Gross, Gross-Up Methods at the Balai Besar Wilayah Sungai Cimanuk - Cisanggarung Saputra, Rajib; Hidayat, Firman
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.v6i3.2200

The Indonesian government depends on taxation as the primary source of revenue for national development. Article 21 Income Tax (PPh Article 21) directly affects the taxable income of coIDRorations. This study assesses and contrasts three distinct methodologies for computing Article 21 Income Tax at the Balai Besar Wilayah Sungai (BBWS) Cimanuk - Cisanggarung. The aim of this research is to identify the most effective strategy for coIDRorate income tax planning. This study employs a descriptive methodology utilizing a case study approach, augmented by quantitative data gathered through observation, interviews, and documentation. The research findings indicate that while the Net method yields substantial take-home pay for employees, the institution bears complete responsibility for the obligations of Article 21 Income Tax and cannot receive fiscal support. The Gross method diminishes employees' net pay as the employer assumes responsibility for the Income Tax Article 21. The Gross-Up method entails granting employees a tax allowance equivalent to the payable PPh Pasal 21. The agency can fiscally finance this tax allowance, thereby reducing the coIDRoration's taxable income. The findings indicate that the Gross-Up method is a superior tax planning strategy for BBWS Cimanuk Cisanggarung.

Hermeneutics of Schleiermacher, Dilthey, Heidegger and Gadamer on Financial Statements in the Indonesia Stock Exchange (2010–2024) Apollo, Apollo; Hariani, Swarmilah; Herliansyah, Yudhi
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.v6i3.2284

This study investigates the interpretive and philosophical dimensions of financial reporting practices on the Indonesia Stock Exchange (IDX) from 2010 to 2024, through the lens of classical and contemporary hermeneutics. Rooted in the traditions of Friedrich Schleiermacher, Wilhelm Dilthey, Martin Heidegger, and Hans-Georg Gadamer, this research reinterprets financial reports particularly annual and sustainability disclosures not as neutral, technical documents, but as culturally embedded, historically conditioned texts. These documents are viewed as expressions of corporate subjectivity and intersubjective engagement with stakeholders, regulators, and the public. The research adopts a qualitative interpretive methodology, emphasizing textual exegesis over empirical generalization. Drawing on the hermeneutic principles of pre-understanding, historicality, and the fusion of horizons, this paper performs a layered reading of selected financial statements from Indonesian public companies across multiple sectors. The study highlights how financial narratives evolve in language, structure, tone, and ethical framing over time. The novelty of this research lies in the formulation of a new conceptual framework: Narrative Legitimacy Construction Theory (NLCT). NLCT posits that financial reporting is not merely about compliance or representation, but a dynamic narrative strategy used by firms to construct legitimacy in fluctuating political-economic environments. This theory integrates hermeneutic phenomenology with semiotic accounting, showing how meaning-making in financial texts reflects deeper ontological claims about value, risk, time, and responsibility. The findings reveal a shift from mechanistic, number-driven disclosure to ethically resonant narratives, particularly after the implementation of digital transparency frameworks and sustainability mandates. Companies strategically deploy metaphors, temporal references, and identity claims to construct a coherent and persuasive corporate image. This research contributes to the development of post-positivist accounting thought, expands the hermeneutic approach to financial analysis, and informs practitioners and regulators about the embedded ethical and narrative dimensions of financial communication.

The Effect of Capital Adequacy, Lending Interest Rates, Credit Risk and Third Party Funds on Return on Asset (ROA) (Empirical Study on Conventional Banking Companies Listed on the Indonesia Exchange in 2019-2023) Munzir, Antoni; Mareta, Sigit; Khaled, Januar; Suryadi, Edy
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.v6i3.1243

This study is to determine the effect of third party fund growth, credit interest rates, credit risk, capital adequacy and economic conditions on profitability in the banking industry on the Indonesian stock exchange. The population in this study were banking companies on the Indonesian Stock Exchange for the period 2019-2023. The sampling technique used was purposive sampling, and 25 banking company. The data collection method used in this study was non-participant observation. The data analysis technique was carried out using multiple linear regression analysis with the help of the SPSS 27.0 application. Findings: The results of this study indicate that Capital Adequacy has a positive and insignificant effect on Return on Assets (ROA). Interest Rate Level has a positive and significant effect on Return on Assets (ROA). Credit Risk has a positive and significant effect on Return on Assets (ROA). Third Party Funds have a positive and insignificant effect on Return on Assets (ROA). The results of this study have implications for the Community who will invest, giving them a better basis in making savings and investment decisions. The author explains the importance of the Influence of Capital Adequacy, Credit Interest Rates, Credit Risk and third party funds on Return on Assets (ROA).

Capital Market Reaction to News and Policies Regarding Covid-19 in Indonesia: Event Study Method Yuana, Pusvita; Alhamda Prasetya, Yunan
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.v6i3.1459

This study examines the reaction of the Indonesian capital market to Covid-19-related news and policies during 2020–2021, focusing on abnormal stock returns and value fluctuations. Using an event study methodology, market reactions to significant events were analyzed. The sample comprised 603 companies listed on the Indonesia Stock Exchange, selected through purposive sampling. Abnormal returns were assessed within event windows: 21-day periods (t-10 to t+10) for Events 1, 2, and 3; 11-day periods (t-5 to t+5) for Events 4 and 6; and a 16-day period (t-10 to t+5) for Event 5. Data included the combined stock price index and daily closing prices aligned with event windows. A one-sample t-test identified significant changes in abnormal returns. The findings reveal abnormal returns and significant value fluctuations, with hypothesis testing showing varied market reactions across windows. However, no consistent reaction pattern emerged, reflecting the unpredictable nature of investor behavior during the pandemic. The results align with the semi-strong form of the Efficient Market Hypothesis (EMH), demonstrating rapid incorporation of public information but highlighting anomalies driven by uncertainty, sectoral differences, and event-specific impacts. This study contributes to understanding financial market behavior during global crises.

Pengaruh Penerapan Green Accounting, Corporate Social Responsibility dan Good Corporate Governance terhadap Profitabilitas (Studi pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2019-2023) Zulaeha, Eha; 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.v6i3.2057

Penelitian ini bertujuan untuk menguji pengaruh penerapan Green Accounting, Corporate Social Responsibility, dan Good Corporate Governance terhadap profitabilitas perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada periode 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling, dengan populasi penelitian terdiri dari 87 perusahaan dan sampel yang digunakan sebanyak 15 perusahaan. Data yang digunakan dalam penelitian ini merupakan data sekunder yang dianalisis dengan metode regresi linear berganda menggunakan SPSS versi 27. Hasil penelitian menunjukkan bahwa secara parsial, Green Accounting berpengaruh positif dan signifikan terhadap profitabilitas, Corporate Social Responsibility tidak berpengaruh terhadap profitabilitas, dan Good Corporate Governance berpengaruh negatif dan signifikan terhadap profitabilitas. Namun, secara simultan, ketiga variabel tersebut berpengaruh positif dan signifikan terhadap profitabilitas perusahaan. Temuan ini mengindikasikan bahwa penerapan Green Accounting, Corporate Social Responsibility, dan Good Corporate Governance dapat meningkatkan profitabilitas perusahaan dengan memperkuat transparansi, meningkatkan efisiensi operasional, serta mempererat hubungan dengan pemangku kepentingan. Penelitian ini memberikan panduan bagi emiten dan investor dalam mendorong profitabilitas melalui kebijakan keberlanjutan yang strategis.

Pengaruh E-Commerce, Modal Usaha dan Penggunaan QRIS terhadap Peningkatan Pendapatan UMKM di Jakarta Barat Rahayu, Dewi; 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.v6i3.2066

Penelitian ini menganalisis dampak e-commerce, modal usaha, dan penggunaan QRIS terhadap peningkatan pendapatan UMKM di Jakarta Barat. Menggunakan pendekatan kuantitatif dan analisis regresi linier berganda pada 100 UMKM, hasil menunjukkan bahwa ketiga variabel tersebut memiliki pengaruh positif yang signifikan terhadap peningkatan pendapatan. Pemanfaatan e-commerce dan QRIS, serta ketersediaan modal, berkontribusi pada inovasi produk dan pengembangan bisnis yang meningkatkan pendapatan UMKM.

Systematic Literature Review tentang Financial Wellbeing: Eksplorasi Metode dan Relasi Antar Variabel Kamila, Nurul; Bertuah, Eka; Kartika Dewi Djunaedi, Mira; Munandar, Agus
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.v6i3.2206

Penelitian ini berjudul Systematic Literature Review tentang Financial Wellbeing: Eksplorasi Metode dan Relasi Antar Variabel. Tujuan penelitian ini adalah untuk mengkaji hasil-hasil penelitian terdahulu mengenai faktor-faktor yang memengaruhi kesejahteraan finansial dan implikasinya terhadap aspek psikososial. Objek kajian meliputi sebelas artikel ilmiah internasional yang membahas kesejahteraan finansial dari berbagai perspektif. Penelitian ini menggunakan metode tinjauan literatur sistematis dengan pendekatan PRISMA. Data dikumpulkan melalui seleksi artikel pada database ilmiah bereputasi dan dianalisis secara kualitatif berdasarkan tema-tema penelitian yang berulang. Hasil penelitian menunjukkan bahwa kesejahteraan finansial dipengaruhi oleh literasi keuangan, perilaku keuangan, status pekerjaan, pendidikan, peran keluarga, dan kemampuan adaptasi terhadap teknologi keuangan. Selain itu, kesejahteraan finansial juga terbukti berdampak pada kepuasan pernikahan dan kualitas hubungan sosial. Kesimpulan dari penelitian ini adalah bahwa kesejahteraan finansial merupakan konstruksi multidimensi yang tidak hanya dipengaruhi oleh faktor ekonomi, tetapi juga oleh perilaku, nilai keluarga, dan kesiapan digital individu. Penelitian ini merekomendasikan penguatan literasi keuangan berbasis perilaku dan teknologi, serta pengembangan model teoritis yang integratif untuk memahami kesejahteraan finansial secara lebih komprehensif.

Pengaruh Human Capital, Structural Capital dan Relational Capital terhadap Kinerja Keuangan Pada Puskesmas di Kabupaten Bandung Tahun 2023 Ramadhan, Sahrul
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.v6i3.2222

Tujuan utama penelitian ini adalah untuk menganalisis Pengaruh Human Capital, Structural Capital dan Relational Capital terhadap Kinerja Keuangan pada Puskesmas di Kabupaten Bandung Tahun 2023. Sumber data pada penelitian ini adalah laporan keuangan puskesmas di Kabupaten Bandung selama tahun 2023 yang diolah berdasarkan kepentingan data. Untuk penelitian ini, peneliti memilih menggunakan SPSS Versi 25. Penelitian kami menunjukkan bahwa Human Capital tidak berpengaruh signifikan terhadap Kinerja Keuangan, hal ini mengindikasikan bahwa kompetensi dan kapasitas sumber daya manusia di Puskesmas belum secara langsung berdampak terhadap efisiensi dan efektivitas pengelolaan keuangan. Namun Structural Capital dan Relational Capital berpengaruh signifikan dan negatif terhadap Kinerja Keuangan, hal ini dapat terjadi apabila struktur organisasi, sistem informasi, atau prosedur internal yang dimiliki Puskesmas belum berjalan efisien, atau kurang adaptif terhadap perubahan, sehingga menghambat pengambilan keputusan keuangan yang efektif juga kerja sama yang belum optimal, atau kolaborasi eksternal yang belum mendukung efisiensi anggaran secara langsung.

Produktivitas Sumber Daya Laut Dalam Meningkatkan Kesejahteraan Nelayan Guna Mendukung Ketahanan Pangan Nasional Merdekawati, Agustine; Sofyan, Bondan Tiara
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.v6i3.2229

Indonesia memiliki kekayaan sumber daya laut yang sangat besar, namun hingga kini belum dimanfaatkan secara optimal untuk meningkatkan kesejahteraan nelayan dan memperkuat ketahanan pangan nasional. Ketimpangan antara potensi dan realisasi produktivitas perikanan menjadi tantangan yang perlu segera diatasi. Penelitian ini bertujuan untuk menganalisis kondisi produktivitas sumber daya laut di Indonesia, mengidentifikasi permasalahan yang mempengaruhinya, serta merumuskan langkah-langkah strategis peningkatan produktivitas berbasis pemberdayaan masyarakat dan tata kelola yang baik. Metode yang digunakan adalah deskriptif kualitatif melalui studi pustaka yang mengacu pada teori Common Pool Resources, pemberdayaan masyarakat, serta pendekatan analisis sebab-akibat Ishikawa (1968). Hasil kajian menunjukkan bahwa produktivitas perikanan di Indonesia masih rendah akibat lemahnya kelembagaan lokal, keterbatasan teknologi, kebijakan yang tidak berpihak pada nelayan kecil, dan belum terintegrasinya sistem distribusi dan infrastruktur. Oleh karena itu, peningkatan produktivitas perlu dilakukan melalui penguatan SDM, reformasi kebijakan PIT, pembangunan infrastruktur, dan kerja sama antar pemangku kepentingan secara sinergis dan berkelanjutan.

Pengaruh Intensitas Aset Biologis, Ukuran Perusahaan, Konsentrasi Kepemilikan Terhadap Pengungkapan Aset Biologis (Studi Pada Perusahaan Agrikultur yang terdaftar di BEI Tahun 2021-2023) Ramandani, Dede; Nur Azizah, Siti; Budi Santoso, Suryo; Isna Inayati, Nur
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.v6i3.2234

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh intensitas aset biologis, ukuran perusahaan dan konsentrasi kepemilikan terhadap pengungkapan aset biologis. Teori keagenan dan teori sinyal digunakan sebagai grand theory dalam penelitian ini. Sumber data penelitian ini adalah perusahaan pertanian yang terdaftar di BEI, dengan periode penelitian Tahun 2021 sampai dengan Tahun 2023. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis data menggunakan SPSS. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap pengungkapan aset biologis. Selanjutnya, intensitas aset biologis dan konsentrasi kepemilikan tidak berpengaruh terhadap pengungkapan aset biologis.

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Home Page

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Contact Name Apollo Daito

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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