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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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Dampak Pandemi Covid 19 terhadap Pendapatan dan Strategi Adaptasi UMKM Roti di Popibu Coffee Bun Chairunnisa Putri, Azella; Mareta, Sigit; Santoso, Natalia
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2282

Penelitian ini bertujuan untuk menganalisis Dampak Pandemi COVID-19 terhadap Pendapatan dan Strategi Adaptasi UMKM Roti di Popibu Coffee Bun. Penelitian ini menggunakan pendekatan kualitatif deskriptif dan kuantitatif, populasi penelitian ini meliputi seluruh outlet Popibu yang tersebar di wilayah Jabodetabek. Sampel penelitian ini diambil dengan cara wawancara kepada para mitra Popibu Coffee Bun yang memiliki outlet (cabang popibu) di wilayah Jabodetabek,melakukan kuesioner dan data keuangan pendukung dari Popibu Coffee Bun. Hasil penelitian ini membuktikan bahwa Dampak Pandemi Covid-19 sangat berpengaruh secara signifikan terhadap pendapatan usaha seperti yang terjadi pada Popibu Coffee Bun dan strategi adaptasi yang diterapkan berpengaruh positif terhadap penjualan Popibu di berbagai outlet/cabang Popibu. Penelitian ini menunjukkan bahwa penerapan Strategi Adaptasi Bisnis berimplikasi positif terhadap pendapatan Popibu Coffee Bun. Hasil penelitian ini menunjukkan pentingnya penerapan strategi bisnis untuk mempertahankan kelangsungan usaha di tengah krisis ekonomi selama masa pandemi Covid-19. Penelitian ini juga memberikan informasi yang relevan mengenai berbagai faktor yang berpengaruh terhadap pendapatan suatu usaha atau bisnis.

The Influence of Job Promotion and Work Environment on Employee Performance Through Organizational Commitment at the Housing and Settlement Areas Service of Merangin Regency Maruli Pane, Saut; Rozi Yamali, Fakhrul; Akbar, Ali
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2315

The role of Human Resources (HR) in an organization has an important position in the implementation of the organization's work process and the achievement of organizational goals. In its implementation, humans in this organization are the main element compared to other resources. Without human resources, other resources certainly cannot be utilized. This study aims to determine and describe the picture of job promotion, work environment, organizational commitment and performance of civil servants at the Housing and Settlement Service of Merangin Regency and to determine and analyze the influence of job promotion and work environment on the performance of civil servants through organizational commitment at the Housing and Settlement Service of Merangin Regency. The type of research uses descriptive verification research. This study uses the PLS analysis method. The results of the questionnaire on the description of the research variables that the total score of job promotion is 1989 in the good category. Then for the description of the work environment variable shows that the employee work environment is good with a score of 2648. Furthermore, the description of the organizational commitment variable shows that the organizational commitment score is 1981 in the high category. While the description of the employee performance variable shows that the score is 2649 with a high category Based on the results of the PLS analysis, job promotion and work environment have a positive and significant effect on organizational commitment. Then job promotion has a positive and significant effect on performance through organizational commitment at the Housing and Settlement Service of Merangin Regency. This means that the higher the job promotion, the organizational commitment and employee performance will increase. This study shows that job promotion and work environment have a significant effect on organizational commitment and employee performance. Therefore, academic suggestions for further researchers are to develop a research model by including other variables such as leadership, organizational culture, and job satisfaction in order to provide a more comprehensive understanding of the factors that influence employee performance.

Factors That Influence the Improvement of Financial Performance of MSMEs With Religiosity and Financial Technology as Moderation Surjadi, Merna; B.P. Simandjuntak, Johanes; Whittleliang Hakki, Tandry; Rosewita, Bella
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2336

This study uses primary data collected by distributing questionnaires to MSMEs in several major cities in Indonesia, including MSMEs in Jakarta, Denpassar, Bandung, Surabaya, and Medan. The results of this study are The Influence of Accounting Information Systems on the Financial Performance of Micro, Small and Medium Enterprises, The Influence of Financial Literacy on the Financial Performance of Micro, Small and Medium Enterprises, The Influence of Accounting Management Strategies on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Financial Technology as a moderating variable for the Influence of Accounting Information Systems on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Financial Technology as a moderating variable for the Influence of Financial Literacy on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Financial Technology as a moderating variable for the Influence of Accounting Management Strategies on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Religiosity as a moderating variable for the Influence of Accounting Information Systems on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Religiosity as a moderating variable for the Influence of Financial Literacy on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Religiosity as a moderating variable for the Influence of Accounting Management Strategy on the Financial Performance of Micro, Small and Medium Enterprises.

Strategi Pemasaran Jahe Merah Berbasis Penta Helix Dalam Meningkatkan Daya Saing Industri Herbal di Jabodetabek Muphimin, Muphimin; Rambe, Delila
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2337

Industri herbal jamu merupakan sektor yang memproduksi dan memasarkan obat tradisional berbahan alami, yang telah digunakan secara turun-temurun di Indonesia. Dengan meningkatnya kesadaran masyarakat terhadap kesehatan alami, industri ini terus berkembang melalui inovasi, penelitian, dan dukungan regulasi pemerintah. Penelitian ini bertujuan untuk mengetahui sinergitas pentahelix dalam pengembangan Industri Herbal Jahe di Jabodetabek. Metode yang digunakan dalam penelitian ini adalah metode pentahelix dengan delapan jumlah informan dari berbagai bidang. Hasil penelitian ini menunjukkan akademisi, dapat mendukung strategi pemasaran dan peningkatan penjualan industri herbal melalui penelitian berbasis sains. Pemerintah, membuat regulasi untuk mendukung perkembangan industri herbal dan melindungi produsen serta konsumen. Komunitas, dapat meningkatkan kesadaran dan permintaan pasar melalui edukasi serta pelestarian budaya jamu. Pebisnis, mengembangkan strategi pemasaran inovatif dengan memanfaatkan riset dan kebijakan pemerintah. Media, menyebarluaskan informasi tentang manfaat, keamanan, dan inovasi produk herbal untuk meningkatkan kepercayaan konsumen. Kesimpulan dalam penelitian ini yaitu industri herbal berkembang melalui sinergi akademisi, pemerintah, komunitas, pebisnis, dan media yang berkontribusi dalam penelitian, regulasi, edukasi, strategi pemasaran, dan penyebaran informasi untuk meningkatkan daya saing dan kepercayaan konsumen.

Pengaruh Transformasi Digital dan Profitabilitas terhadap Struktur Modal pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Zahara, Siti; Zulvia, Yolandafitri
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2343

Penelitian ini bertujuan untuk menganalisis pengaruh transformasi digital dan profitabilitas terhadap struktur modal pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Penelitian ini menggunakan dua variabel kontrol yaitu ukuran perusahaan dan umur perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia. Sedangkan sampel dalam penelitian ini ditentukan dengan metode purposive sampling yaitu perusahaan infrastruktur yang terdaftar selama 5 tahun berturut-turut dari tahun 2019-2023 sehingga diperoleh sampel sebanyak 22 perusahaan dengan 110 data observasi. Metode analisis yang digunakan adalah metode regresi linier berganda dengan menggunakan program IBM SPSS Statistic 23. Hasil Penelitian ini menyimpulkan bahwa transformasi digital berpengaruh positif dan signifikan terhadap struktur modal, dan profitabilitas berpengaruh negatif dan signifikan terhadap struktur modal.

Internal Control, Governance Risk Management Compliance and Fraud Prevention: The Moderating Role of Good Corporate Governance Whittleliang Hakki, Tandry; Sofianty, Diamonalisa; Simanungkalit, Jobrinson; Alvionita, Davina
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2357

The effective implementation of Governance Risk Management and Compliance (GRC) can help companies reduce risks and improve the effectiveness of control, security, and compliance through an integrated and unified approach that reduces the adverse effects of companies related to fraud. This study aims to analyze the influence of Internal Control and Governance Risk Management and Compliance (GRC) on the tendency of fraud in the banking industry. In addition, this study aims to Good Corporate Governance (GCG), and In an effort to understand the extent to which these three factors can prevent fraud, this study uses a quantitative method with a questionnaire survey approach as the main tool for data collection. Respondents in this study are practitioners in the retail industry sector with a target of 170 questionnaires distributed to banking industry companies in the cities of Jakarta, Banten and Bandung. The collected questionnaires are 160 questionnaires and the complete questionnaires that can be processed as data in this study are 153 questionnaires. This research methodology involves the use of statistical test tools SPSS version 26.00. Data analysis is carried out through validity and reliability tests, structural model analysis and prediction testing, as well as the results of hypothesis testing. The results of this study indicate that the influence of Internal Control has a significant and positive effect on fraud prevention actions. While Governance Risk Management Compliance (GRC) does not affect the fraud prevention actions. This study also shows that the role of GCG as a moderator can strengthen the influence of Internal Control, which has a significant and positive effect on fraud prevention actions. While the role of GCG as a moderator cannot strengthen the influence of Governance Risk Management Compliance (GRC) which has a significant and positive effect on fraud prevention actions. The results of this study are expected to contribute to creating a good framework in fraud prevention, such as ensuring that every part of the company runs according to the established goals and helps minimize errors that can lead to fraud, analyzing and mitigating the risks faced by the company.

Implementasi ESG dan Kinerja Keuangan: Wawasan dari Perusahaan Multi Sektor di Indonesia Nurafifah, Nurafifah; Vinneza, Shiva; Ariestha Utha, Maria; Kurniawati, Kurniawati; Hermawan, Asep; Mihály, Albert
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2361

Pengungkapan risiko Lingkungan, Sosial, dan Tata Kelola (Environmental, Social, and Governance/ESG) semakin penting bagi perusahaan tercatat, menarik perhatian regulator dan pengawas. Studi ini bertujuan mengeksplorasi hubungan antara praktik keberlanjutan dan kinerja keuangan dalam perusahaan multi sektor—termasuk sektor keuangan, FMCG, dan industri ekstraktif—yang masih jarang diteliti. Secara spesifik, penelitian ini menyelidiki bagaimana kinerja ESG memengaruhi hasil keuangan perusahaan multi sektor di Indonesia pada tahun 2023. Menggunakan data ESG dari Thomson Reuters, studi ini menerapkan analisis data linier berganda, korelasi statistik, dan model regresi. Kinerja keuangan diukur melalui indikator utama: Return on Assets (ROA) dan Return on Equity (ROE). Menggunakan statistik deskriptif dan analisis regresi untuk menguji hipotesis penelitian, hasilnya mengungkap bahwa pengungkapan ESG berdampak pada kinerja keuangan secara spesifik sektor. Inisiatif sosial secara konsisten meningkatkan ROA dan ROE, sedangkan upaya lingkungan hanya meningkatkan ROA, dan praktik tata kelola menunjukkan hubungan negatif dengan keduanya. Selain itu, penelitian menemukan bahwa keberlanjutan yang lebih besar terkait signifikan dengan peningkatan kinerja keuangan pada metrik ROA dan ROE. Studi ini memberikan sejumlah rekomendasi untuk mendorong implementasi ESG di perusahaan tercatat dan memperkuat komitmen tanggung jawab sosial dalam mendukung pembangunan berkelanjutan.

Peran Persepsi Keadilan sebagai Mediator pada Pengaruh Sistem Umpan Balik 360° Berbasis Mobile Application terhadap Kinerja Karyawan Liandra Bunaiyya, Farkhan; Waskito, Jati; Hakim, Lukman
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2362

Penelitian ini bertujuan untuk menganalisis peran persepsi keadilan (distributif, prosedural, dan interaksional) sebagai mediator dalam pengaruh sistem umpan balik 360° berbasis mobile application terhadap kinerja karyawan. Penelitian dilakukan di PT. TTA, sebuah perusahaan pertambangan, dengan menggunakan aplikasi umpan balik yang dikembangkan secara internal. Studi ini mengadopsi pendekatan kuantitatif dengan pengumpulan data dilakukan melalui kuesioner berbasis likert yang disebarkan kepada karyawan di PT. TTA. Hasil penelitian menunjukkan bahwa sistem umpan balik 360° berbasis mobile application secara signifikan meningkatkan persepsi keadilan karyawan, terutama dalam hal distribusi, prosedur, dan interaksi. Selain itu, persepsi keadilan terbukti memediasi hubungan antara umpan balik tersebut terhadap kinerja karyawan. Implementasi teknologi ini memungkinkan pemberian umpan balik yang lebih objektif, transparan, dan fleksibel (dapat dilakukan secara real-time, kapanpun dan dimanapun), yang pada akhirnya meningkatkan kinerja karyawan. Penelitian ini memberikan kontribusi teoretis terhadap pengelolaan sumber daya manusia berbasis teknologi sekaligus menawarkan panduan praktis bagi organisasi dalam meningkatkan efektivitas sistem umpan balik 360° melalui digitalisasi.

The Effect of Prudence, Financial Distress and Litigation Risk on Audit Quality Moderated by the Characteristics of the Audit Committee Chairman Whittleliang Hakki, Tandry; Loanza, Marshia; Wong, Natasya
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2364

This study aims to examine the influence of Prudence, Financial Distress, and Audit Quality on Audit Quality and to explain the role of the audit committee chairman as a moderator of the influence of Prudence, Financial Distress, and Audit Quality on Audit Quality. The type of data used in this study is primary data in the form of financial reports of companies used as samples. The research method used in this study is a quantitative research method. The sample was selected using a purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the expected research results in this study are Prudence influences audit quality, Financial Distress with the Springate method influences audit quality, Financial Distress with the Zmijewski method influences audit quality, Litigation Risk influences audit quality, The characteristics of the Audit Committee Chairman strengthen the influence of Prudence on audit quality, The characteristics of the Audit Committee Chairman strengthen the influence of Financial Distress with the Springate method on audit quality. The characteristics of the Audit Committee Chairman strengthen the influence of Financial Distress with the Zmijewski method on audit quality. The characteristics of the Audit Committee Chairman strengthen the influence of Litigation Risk on audit quality.

The Influence of Work Environment and Job Promotion on Employee Performance Through Organizational Commitment at Raden Mattaher Regional General Hospital, Jambi Province Irzani, Irzani; Suryani, Arna; Akbar, Ali
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2368

This study aims to identify and describe the work environment, job promotion, organizational commitment, and employee performance at Raden Mattaher Regional General Hospital, Jambi Province, as well as to examine and analyze the influence of the work environment and job promotion on employee performance through organizational commitment. The research adopts a descriptive-verificative design and employs Partial Least Squares (PLS) analysis. The descriptive analysis concluded that the work environment is categorized as “Good,” and job promotion also falls into the “Good” category. Furthermore, the organizational commitment variable is classified as “High,” and the employee performance variable is also categorized as “High.” The results of the PLS analysis show that the work environment and job promotion have a positive and significant effect on organizational commitment. Additionally, both the work environment and job promotion have a positive and significant effect on employee performance through organizational commitment at Raden Mattaher Regional General Hospital, Jambi Province.

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Contact Name Apollo Daito

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Journal Mail Official editor@dinastires.org

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