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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 E-Service Quality and Brand Trust Towards Repurchase Intentions For Cabaco Product on Tokopedia E-Commerce Gunawan, Geraldo; Rachmawati, Mariana
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.v6i3.2278

This study aims to analyze the relationship between Tokopedia E-Commerce, E-Service Quality, and Brand Trust as it pertains to the repurchase intentions of Cabaco products. Using the customer as an observational unit, this study aims to examine Cabaco Products at Tokopedia E-Commerce. This study used the multiple linear regression hypothesis test as its research technique for descriptive verification. Studies pertaining to methods of gathering information via surveys, library research, and fieldwork. One hundred fifty people participated in the survey. According to the results, the quality of an e-service and the confidence consumers have in a brand affect their propensity to make a repeat purchase.

Pengaruh Stres Kerja, Lingkungan Kerja dan Supervisi Terhadap Kepuasan Kerja (Studi Kasus di Laboratorium Klinik XYZ) Yudi Noviansyah, Muhamad; Sembiring Brahmana, Sunardi
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.v6i3.2279

Potensi sumber daya manusia pada dasarnya merupakan salah satu modal yang paling penting, sekaligus memiliki peran penting dalam mencapai tujuan organisasi. Pentingnya Sumber Daya Manusia (SDM) dalam sebuah organisasi sejalan dengan pengelolaan Sumber Daya Manusianya, dimana bertujuan dalam memaksimalkan keberadaan SDM tersebut. Dalam pengelolaan SDM pun salah satu yang menjadi faktor pentingnya yaitu kepuasan kerja. Kepuasan kerja sangat dipengaruhi oleh banyak faktor baik itu secara internal maupun eksternal pegawai. Salah satunya adalah stres kerja yang dialami pegawai besar kemungkinan mempunyai dampak terhadap tingkat kepuasan kerja para pegawai. Stres kerja dapat diartikan sebagai suatu keadaan menekan diri dan jiwa seseorang diluar batas kemampuannya, sehingga jika terus dibiarkan terus menerus tanpa ada solusi makan akan berdampak negatif pada kesehatan. Faktor lain yang dapat mempengaruhi kepuasan kerja pegawai adalah lingkungan kerja. Dalam hal ini, lingkungan kerja dapat diartikan sebagai segala suatu yang berada disekitar karyawan yang dapat memberikan pengaruh terhadap pribadi seorang karyawan tersebut dalam melaksanakan dan menyelesaikan pekerjaannya yang telah dibebankan. faktor lain yang dianggap cukup penting dalam mempengaruhi kepuasan kerja karyawan adalah supervisi. Supervisi di perusahaan pada hakikatnya merupakan segenap bantuan yang ditujukan pada perbaikan-perbaikan dan pembinaan aspek pekerjaan. Melalui kegiatan supervisi, segala faktor yang berpengaruh terhadap proses pekerjaan dianalisis, dinilai dan ditentukan jalan pemecahannya, sehingga proses bekerja dapat berjalan sesuai dengan yang diharapkan. Kemampuan pemimpin, dalam hal ini sangat membantu bagi kelancaran perusahaan, sehingga hal ini akan berdampak pada kepuasan kerja. Tujuan penelitian ini untuk menguji dan menganalisis pengaruh stres kerja, lingkungan kerja, dan supervisi terhadap kepuasan kerja. Jenis penelitian ini adalah penelitian kuantitatif dengan pola analisis statistik deskriptif. Penelitian ini dilaksanakan di lingkungan Laboratorium Klinik XYZ. Sampel pada penelitian ini adalah staff/pegawai yang bekerja di lingkungan Laboratorium Klinik XYZ yang berjumlah 150 responden. Teknik pengambilan sampel pada penelitian ini adalah menggunakan teknik Probability Sampling, dan pada penelitian ini menggunakan teknik sampling acak sederhana (simple random sampling). Untuk mengetahui apakah ada pengaruh yang signifikan dari variabel independen terhadap variabel dependen maka digunakan model regresi linier berganda (multi linier regression method). Berdasarkan hasil pengolahan data dengan menggunakan aplikasi SPSS dari tabel di atas diperoleh Fhitung = 20,689 dengan nilai signifikansi sebesar 0,000b dan nilai Fhitung < Ftabel (20,689 > 3.06) dimana nilai Ftabel diperoleh dengan signifikan 95% dan ? = 5%. Karena nilai signifikan 0,05 maka (0,000b > 0,05) dan Fhitung > Ftabel (20,689 > 3.06). Berdasarkan hasil pengolahan data dengan menggunakan aplikasi SPSS menunjukkan terdapat pengaruh variabel stres kerja (X1), lingkungan kerja (X2) dan supervisi (X3) terhadap kepuasan kerja (Y).

CEO Power dan Komparabilitas Laporan Keuangan Hanani, Sofi; Naimah, Zahroh
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.v6i3.2283

Penelitian ini bertujuan untuk menguji perngaruh CEO Power terhadap Komparabilitas Laporan Keuangan sebagai karakteristik kualitatif pelaporan keuangan. Populasi dalam penelitian ini adalah Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2023. Jumlah sampel dalam penelitian ini yaitu 175 perusahaan dengan 880 observasi. Penelitian ini menggunakan regresi data panel, dimana hasil penelitian menunjukkan pengaruh negatif yang signifikan terhadap kepemilikan kas perusahaan. Sehingga semakin tinggi CEO Power dalam sebuah Perusahaan, maka semakin rendah tingkat komparabilitas laporan keuangan.

Pengaruh Faktor Internal dan Makroekonomi Terhadap Underpricing Saham IPO di Bursa Efek Indonesia: Pendekatan Sektoral Tahun 2022–2024 Wenehen, Caecilia; Ekananda, Mahjus; Safitri, Julia
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.v6i3.2292

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Financial Leverage Perusahaan (DER), Reputasi Underwriter, Ukuran Perusahaan, Kinerja Keuangan Perusahaan (ROA), Inflasi, Produk Domestik Bruto (PDB), dan Suku Bunga terhadap fenomena underpricing pada perusahaan yang melakukan Initial Public Offering (IPO) di Bursa Efek Indonesia (BEI) selama periode tahun 2022 sampai dengan periode tahun 2024. Underpricing adalah fenomena dimana harga saham ketika IPO lebih rendah dibandingkan harga pasar setelah saham mulai diperdagangkan. Underpricing tidak menguntungkan bagi perusahaan, karena dana yang perusahaan peroleh tidak maksimal. Sebaliknya underpricing menguntungkan bagi investor karena memperoleh keuntungan dari selisih dari harga saham. Data yang digunakan dalam penelitian ini meliputi laporan keuangan perusahaan yang terdaftar di BEI serta variabel makroekonomi yang relevan, seperti inflasi, PDB, dan suku bunga. Metode analisis yang digunakan adalah regresi linier berganda untuk menguji hubungan antara variabel independen dengan underpricing. Hasil penelitian menunjukkan bahwa : Reputasi Underwriter tidak berpengaruh signifikan terhadap underpricing, Financial Leverage (DER) tidak berpengaruh signifikan terhadap underpricing, Kinerja Keuangan Perusahaan (ROA) berpengaruh positif dan signifikan terhadap underpricing, Ukuran Perusahaan (Size) tidak berpengaruh signifikan terhadap underpricing, Inflasi berpengaruh negatif dan signifikan terhadap underpricing, Suku Bunga berpengaruh negatif dan signifikan terhadap underpricing. Temuan dari penelitian ini dapat digunakan oleh investor, perusahaan yang akan melakukan IPO, serta regulator pasar modal dalam merumuskan kebijakan yang lebih baik terkait proses IPO.

The Influence of E-Service Quality and Brand Trust on Repurchase Intention of Luxcrime Products on Shopee E-Commerce Fania, Salsa; Rachmawati, Mariana
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.v6i3.2294

The purpose of this study is to examine the influence of e-service quality and brand trust on repurchase intention of Luxcrime products on the Shopee e-commerce platform. The object of this study is the Luxcrime Official Store on Shopee, with the observation unit being consumers who shop at the store. E-Service Quality has a positive and significant effect on Repurchase Intention, proving that a fast, easy, and responsive digital service experience plays an important role in shaping consumer loyalty. The better the service quality perceived by consumers, the higher the likelihood they will repurchase Luxcrime products through Shopee. Brand Trust has a positive and significant effect on Repurchase Intention. Consumer trust in the quality, reputation, and consistency of the Luxcrime brand is a crucial factor in shaping repurchase decisions. This trust strengthens positive perceptions and reduces doubts about the risks of purchasing beauty products online. E-Service Quality and Brand Trust on Repurchase Intention: Simultaneously, E-Service Quality and Brand Trust have a very significant influence on Repurchase Intention, this emphasizes the importance of an integrated strategy in managing digital service quality and strengthening brand identity to maintain customer loyalty on e-commerce platforms.

Influence Culture Organization, Environment Work as well as Occupational Safety and Health (K3) on Employee Performance Through Motivation Work at PT Sidomulyo Selaras Tbk Caraka Wedhatama, Rahadian; Riyanto, Setyo
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.v6i3.2296

Study This aim For know Influence Culture organization, environment work, Health and Safety Occupational Health and Safety (K3) on Employee Performance Mediated by Motivation Work at PT Sidomulyo Selaras Tbk. Research methods This use quantitative. Population in study This as many as 150 employees fixed. Sampling techniques in study this using simple random sampling, with amount sample as many as 109 employees. Research data collected through distribution questionnaire. The data analysis method used was the Structural Equation Model – Partial Least Square (SEM-PLS). The research results show that: 1) Culture organization influential positive to performance employees, 2) Environment Work influential positive to performance employees, 3) Health and Safety Work (K3) has an impact positive to performance employees 4) Culture organization influential positive to performance employees mediated by motivation? work 5) Environment Work influential positive and significant to performance employees mediated by motivation? 6 ) Health and Safety Work (K3) has an impact positive and significant to performance employees mediated by motivation? work. Contribution study This is findings that can be used as base from policy management source Power man in increase performance company.

Analysis of the Impact of Company Merger on Company Financial Performance: A Case Study of PT Perikanan Indonesia Carla Theresia, Yohana; Damayanti, Prisilla; Dwiyani Hadiwidjaja, Rini
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.v6i3.2297

This study aims to analyze the impact of the merger between PT Perikanan Indonesia and PT Perikanan Nusantara on the financial performance of the merged entity. This merger was implemented in 2021 as an effort to improve operational efficiency and company competitiveness. The research data includes PT Perikanan Indonesia's financial statements over a six-year period, namely three years before and three years after the merger (2018–2023). The research method used is quantitative, with analysis techniques including descriptive statistics, the Kolmogorov-Smirnov normality test, and the Wilcoxon Signed Rank Test. The analysis results show that liquidity ratios (CR and QR) decreased, while solvency ratios (DAR and DER) increased. On the other hand, profitability ratios (NPM, ROA, ROE) showed a downward trend after the merger. These findings indicate that the merger did not have a positive impact on PT Perikanan Indonesia's financial performance, caused by increased liabilities and a less than optimal integration process. The implications of this study highlight the need for more mature and flexible post-merger integration strategy planning.

The Maturing Multiplier: Does Firm Age Matter in the Relationship Between Leverage, Liquidity and Profitability on Firm Value? Imaniar Zahwa, Tiara; Nurul Innayah, Maulida; Yustina Rahmawati, Ika; Widyaningtyas, Dian
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.v6i3.2300

This study examines the influence of leverage, liquidity, and profitability on firm value, with firm age analyzed as a moderating factor and company size included as a control variable. The research is conducted on firms within the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Through purposive sampling, 41 companies were selected, producing a total of 151 firm-year observations. The analysis employs the Fixed Effects Regression Model, as identified by preliminary panel data diagnostic tests. The findings indicate that leverage and firm age significantly and positively affect firm value, whereas liquidity and profitability do not exhibit statistically significant impacts. Furthermore, the moderating effect analysis shows that firm age strengthens the positive link between leverage and firm value, does not moderate the relationship between liquidity and firm value, and diminishes the positive effect of profitability.

With Motivation as a Mediation Variable and the Effect of Placement and Workload on the High Turnover Intention of Outsourcing Employees of PT. Warga Utama Prima Mandiri Mahardhika, Tries; Rachmawati, Mariana
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.v6i3.2303

PT. Warga Utama Prima Mandiri in the field of helpers, operators, supervisors, managers, analysts, where in service companies are very dependent on existing human resources. This study aims to identify with motivation as a mediating variable and the effect of placement and workload on the high turnover intention of outsourcing employees of PT. Warga Utama Prima Mandiri. The results of hypothesis testing indicate that there is a significant relationship between with motivation as a mediating variable and the effect of placement and workload on the high turnover intention of outsourcing employees of PT. Warga Utama Prima Mandiri. The accuracy of good job placement not only directly affects the employee's desire to stay or move from work. A high level of workload can reduce employee motivation which then increases the desire to look for more supportive work. Job placement has a direct effect on turnover intention. Excessive workload can reduce employee motivation and encourage them to look for jobs that provide more appropriate and supportive workloads. The accuracy of good job placement not only directly affects the employee's desire to stay or move from work. A high level of workload can reduce employee motivation which then increases the desire to look for more supportive work.

Pengaruh Pendapatan Non Bunga (Fee Based Income) Permodalan dan Risiko Bank terhadap Kinerja Bank Pembangunan Daerah (BPD) di Indonesia pada Masa Sebelum dan Setelah Pandemi Covid-19 Ade Gunawan, Beni; Fany Alfarisi, Mohamad; Rahim, Rida
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.v6i3.2304

Penelitian ini bertujuan untuk menganalisis pengaruh pendapatan non bunga (fee based income) terhadap kinerja keuangan Bank Pembangunan Daerah (BPD) di Indonesia sebelum dan setelah pandemi COVID-19. Fee based income dipertimbangkan sebagai alternatif strategis dalam menghadapi tekanan terhadap pendapatan bunga tradisional selama masa krisis. Kinerja bank diukur menggunakan Return on Assets (ROA), dengan variabel independen meliputi Fee Based Income (FBI), Capital Adequacy Ratio (CAR), Cadangan Kerugian Penurunan Nilai (CKPN), dan ukuran bank (Size). Data yang digunakan merupakan laporan keuangan tahunan dari 27 BPD di Indonesia pada periode 2017–2023. Hasil penelitian menunjukkan bahwa fee-based income memiliki hubungan yang bervariasi terhadap kinerja bank tergantung pada kondisi sebelum dan setelah pandemi. Sebagian BPD menunjukkan peningkatan kinerja dan pendapatan non bunga, sementara sebagian lainnya mengalami penurunan. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan strategi pendapatan bank yang lebih stabil serta bermanfaat bagi pengambil kebijakan dan manajemen perbankan daerah.

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Editorial Address Casa Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

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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