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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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Evaluasi Dampak KEK Sanur Terhadap PDRB Sektor Kesehatan di Provinsi Bali: Pendekatan Difference-in-Difference Tegar Pradiawan, Putu; Fachrudin, Mohammad
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.v6i4.2374

Sebanyak Rp 87,5 Triliun hilang akibat sebanyak dua juta Warga Negara Indonesia (WNI) melakukan perjalanan ke luar negeri untuk mendapatkan layanan medical tourism. Pemerintah merespons permasalahan tersebut dengan membentuk Kawasan Ekonomi Khusus (KEK) Sanur untuk dapat menarik investasi dalam rangka pemenuhan fasilitas kesehatan di Indonesia, sekaligus menstimulasi pertumbuhan ekonomi dengan pemberian kemudahan-kemudahan fiskal dan non fiskal. Penelitian ini bertujuan mengevaluasi kinerja dari KEK Sanur melalui pengukuran dampak yang diberikan pada pertumbuhan ekonomi melalui indikator PDRB Sektor Kesehatan di Provinsi Bali. Metode yang digunakan dalam penelitian ini adalah analisis kuantitatif Difference-in-Difference (DiD) sebagai alat ukur yang membandingkan dampak sebelum dan sesudah keberadaan KEK Sanur, dengan perbandingan antarwaktu periode 2019 s.d 2021 sebagai periode sebelum keberadaan KEK Sanur dan 2022 s.d 2024 sebagai periode setelah keberadaan KEK Sanur. Hasil penelitian menunjukan bahwa terdapat dampak yang signifikan pasca keberadaan KEK Sanur dengan peningkatan sebesar Rp 1,1 Triliun pada PDRB Sektor Kesehatan. Penelitian ini menghasilkan implikasi kebijakan berupa penyesuaian regulasi fasilitas fiskal di KEK Sanur. Kebijakan tersebut penting guna mengoptimalkan pemanfaatan fasilitas fiskal dengan harapan mampu menstimulasi pengembangan sektor kesehatan yang berdampak pada pertumbuhan ekonomi daerah dalam jangka panjang.

Investor Behavior in Cryptocurrency Market in Indonesia: The Role of Trust, Regulation, Digital Access and Risk Perception Through Psycological Empowerment Putra Jayani, Angga; Adrianto, Fajri; Hamidi, Masyhuri
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.v6i4.2379

This study examines the determinants of investor behavior in Indonesia’s cryptocurrency market, focusing on trust, regulation, digital access, and risk perception, with psychological empowerment as a mediating variable. Motivated by the rapid growth of crypto adoption in Indonesia alongside issues of volatility, regulatory uncertainty, and varying levels of digital literacy, the research aims to identify how these factors influence investment decisions. A quantitative explanatory design was applied, using a structured online questionnaire distributed to 150 active Indonesian cryptocurrency investors selected through stratified random and snowball sampling. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to assess measurement validity, structural relationships, and mediation effects. The results show that trust, regulation, and digital access positively and significantly influence investor behavior, while risk perception has a positive but significant impact. Psychological empowerment was found to partially mediate the relationship between all independent variables and investor behavior, indicating that confidence, autonomy, and self-efficacy enhance the translation of external conditions into active investment. These findings highlight the importance of strengthening regulatory clarity, enhancing platform security, expanding digital access, and fostering investor empowerment to promote responsible and sustainable cryptocurrency participation in Indonesia.

The Influence of Workplace Facilities and Training on Motivation and its Impact on Employee Performance at the One-Stop Administration System in Jambi City Marantikasari, Shanti; 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.v6i4.2394

This study aims to analyze the effect of workplace facilities and training on motivation and their impact on employee performance at the One-Stop Administration System (Samsat) in Jambi City. The research adopts a quantitative approach using a survey method. The population consists of all 80 Samsat employees in Jambi City, with the sample determined using a census method so that the entire population served as respondents. Data were collected through questionnaires that had been tested for validity and reliability. Data analysis was conducted using Structural Equation Modeling (SEM) with SmartPLS. The results show that workplace facilities have a positive and significant effect on motivation and employee performance, training has a positive and significant effect on motivation and employee performance, and motivation has a positive and significant effect on employee performance. Furthermore, motivation was found to mediate the effect of workplace facilities and training on performance. These findings indicate that improving employee performance can be achieved by enhancing workplace facilities, increasing the quality and quantity of training, and strengthening employee motivation. This study provides practical implications for Samsat Jambi City management to prioritize the provision of adequate infrastructure and relevant training programs to support the achievement of organizational goals.

The Influence of Intellectual Capital, Good Corporate Governance, Funding Decisions and Investment Decisions on Firm Value Mediated by Profitability as an Intervening Variable in LQ45 Companies for the 2020–2024 Period Adhan, Ahmad; 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.v6i4.2396

This study aims to analyze the influence of intellectual capital, good corporate governance, funding decisions, and investment decisions on firm value, with profitability as an intervening variable, in LQ45 companies during the 2020–2024 period. The sampling method used in this research is purposive sampling, in which 26 companies listed in the LQ45 index were selected as the research sample. The secondary data were obtained from annual financial reports. The results of this study indicate that intellectual capital has a significant effect on profitability; good corporate governance has a significant effect on profitability; funding decisions have a significant effect on profitability; investment decisions have a significant effect on profitability; intellectual capital has a significant effect on firm value; good corporate governance has a significant effect on firm value; funding decisions have a significant effect on firm value; investment decisions have a significant effect on firm value; profitability does not have a significant effect on firm value; intellectual capital through profitability does not have a significant effect on firm value; good corporate governance through profitability does not have a significant effect on firm value; funding decisions through profitability have a significant effect on firm value; and investment decisions through profitability have a significant effect on firm value.

The Influence of the Quality of Work Systems and Facilities on Work Effectiveness which Impacts the Quality of Public Services at the Regional Revenue Agency of West Tanjung Jabung Regency Wahid, Abdul; 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.v6i4.2398

This study aims to obtain an overview of the quality of the system, work facilities, work effectiveness and the quality of public services at the Regional Revenue Agency of West Tanjung Jabung Regency. As well as to determine and analyze the influence of the quality of the system and work facilities through work effectiveness on the quality of public services at the Regional Revenue Agency of West Tanjung Jabung Regency. This study was conducted at the Regional Revenue Agency of West Tanjung Jabung Regency. With a population of 118,264 taxpayers who receive services, while the sample size in this study uses the Slovin theory with a margin of error of 10% so that a sample of 100 is obtained. This study uses a quantitative approach with a survey method and uses Partial Least Square (PLS) data analysis. The results of the study indicate that the quality of the system and work facilities have an influence on the quality of service, both directly and indirectly through employee work effectiveness. This shows that the better the quality of the system and work facilities used in carrying out tasks, the more effective the performance that can be achieved by employees in providing excellent service to the community.

The Influence of Organizational Culture and Work Engagement on Service Performance Through Service Quality at the West Tanjung Jabung District Health Office Lestari, Puji; Bukit, Pantun; 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.v6i4.2399

This study aims to describe the implementation of organizational culture, work engagement, service quality, and employee performance at the Tanjung Jabung Barat District Health Office. It also aims to determine and analyze the influence of organizational culture and work engagement through service quality on employee performance. This study was conducted at the Tanjung Jabung Barat District Health Office. The population was 1,021 health workers within the Tanjung Jabung Barat District Health Office with civil servant status in 2024. The sample size used Slovin's theory with a 10% margin of error, resulting in 92 health workers with civil servant status. This study used a quantitative approach with a survey method and Partial Least Square (PLS) data analysis. The results showed that organizational culture and work engagement have an influence on performance, both directly and indirectly through service quality at the Tanjung Jabung Barat District Health Office. This indicates that the Tanjung Jabung Barat District Health Office is able to build a strong organizational culture and is able to proactively involve itself in work, which will be able to improve the quality of service and performance of the Tanjung Jabung Barat District Health Office.

The Influence of Organizational Support and Interpersonal Communication on the Quality of Public Services Through Nurses' Work Commitment at KH. Daud Arif Kuala Tungkal Regional General Hospital, West Tanjung Jabung Regency Melia, Dessy; Zahari, M.; Rozi Yamali, Fakhrul
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.v6i4.2400

This study aims to describe organizational support, interpersonal communication, nurses' work commitment, and the quality of public services at KH. Daud Arif Kuala Tungkal Regional General Hospital, West Tanjung Jabung Regency, and to analyze the influence of organizational support and interpersonal communication through work commitment on the quality of public services. The population of this study was the community or patients totaling 24,405, while the sample size in this study used Slovin's theory with a margin of error of 10% so that 100 people were obtained. This study used a quantitative approach with a survey method and used Partial Least Square (PLS) data analysis. The results showed that organizational support and interpersonal communication have an influence on the quality of nurses' services, both directly and indirectly through work commitment. This explains that when nurses feel supported by the organization, and open and effective communication between colleagues and with leaders creates a conducive and collaborative work atmosphere, then this factor can directly improve the quality of services provided to patients. Meanwhile, indirectly, organizational support and interpersonal communication can strengthen nurses' work commitment, which is demonstrated through their loyalty, responsibility, and dedication in carrying out their duties, thus having a positive impact on improving the quality of health services.

Kajian Relevansi Teori Fraud Dengan Teori Kriminologi Bangar Hasioan Sianipar, Panata
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.v6i4.2408

Biasanya, tujuan orang melakukan fraud adalah untuk mendapatkan keuntungan pribadi yang akan berdampak menimbulkan kerugian pada pihak lain. Hal ini merupakan fenomena yang tidak asing lagi dilingkungan kita. Perbuatan fraud saat ini dilihat sebagai suatu kejahatan dan termasuk klasifikasi sebagai suatu tindakan pidana. Hal ini didukung oleh teori-teori kriminologi yang ada. Sementara itu di riset-riset audit dan akuntansi terdapat dua teori yang berkembang yang membahas penyebab tindakan fraud yaitu Teori Segitiga Kecurangan dan Teori Berlian Kecurangan. Pada sisi ilmu kriminologi juga terdapat beberapa teori yang menjelaskan terjadinya suatu kejahatan, dimana teori-teori kriminologi ini mengauatkan teori-teori penyebab fraud. Adapun teori-teori kriminologi tersebut antara lain adalah Teori Asosiasi Diferential, Teori Ketegangan, Teori Pengendalian Sosial dan banyak lagi. Artikel ini menghubungkan teori-teori penyebab fraud dengan teori-teori kriminologi untuk mendapatkan gambaran atas faktor penyebab tindakan fraud dengan sudut pandang kriminologi, yang akan memperkuat kesimpulan bahwa perbuatan fraud merupakan kejahatan kriminal. Pembahasan di artikel ini menekankan pada teori fraud dan teori kriminologi terpilih dengan menggunakan metode kualitatif deskriptif. Metode penelitian yang digunakan menggali teori-teori terkait dengan dukungan buku-buku terkait dan artikel-artikel penelitian yang relevan. Pada akhirnya diperoleh suatu kesimpulan yang mendukung faktor-faktor penyebab fraud dengan menggunakan teori-teori kriminologi, sehingga semakin meyakinkan bahwa perbuatan fraud di bidang keuangan merupakan suatu kejahatan yang melanggar hukum pidana. Penelitian selanjutnya diharapkan meneliti hubungan antara teori fraud dengan teori-teori terkait lainnya.

The Influence of Transformational Leadership and Organizational Culture on Public Service Quality Through Innovation at the Transportation Agency of West Tanjung Jabung Regency Nurhamdi, Nurhamdi; Bukit, Pantun; 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.v6i4.2415

This study aims to determine and describe transformational leadership, organizational culture, innovation and quality of public services in the Transportation Agency of West Tanjung Jabung Regency, as well as to determine and analyze the influence of transformational leadership and organizational culture through innovation on the quality of public services in the Transportation Agency of West Tanjung Jabung Regency. This study was conducted at the Transportation Agency of West Tanjung Jabung Regency. The population is the community who receive service benefits from the Transportation Agency of West Tanjung Jabung Regency based on Counter, Route and Vehicle data of 290 people, while the sample size in this study uses Slovin theory with a margin of error of 10% so that 75 people are obtained. This study uses a quantitative approach with a survey method and uses Partial Least Square (PLS) data analysis. The results of the study indicate that transformational leadership and organizational culture have been proven to influence service quality, both directly and through innovation. Directly, leaders who are able to provide inspiration, motivation, and clear direction encourage employees to work more optimally, while a strong organizational culture forms a positive and service-oriented work attitude. Indirectly, both encourage innovation, such as new ideas, updated procedures, and the use of technology, which makes service faster, more effective, and more satisfying. This demonstrates that innovation is a crucial link between leadership, organizational culture, and improved service quality.

Pengaruh Price to Earning Ratio dan Price to Book Value Ratio Terhadap Harga Saham Pada Perusahaan Sektor Energi, Teknologi dan Keuangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2015–2024 Ferdiansyah, Angga; Kustinah, Siti
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.v6i4.2416

Penelitian ini bertujuan untuk mengkaji pengaruh Price to Earning Ratio (PER) dan Price to Book Value (PBV) terhadap harga saham pada perusahaan yang bergerak di sektor energi, teknologi, dan keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015 hingga 2024. Alat ukur penelitian didasarkan pada data sekunder berupa keuangan lapooran tahunan dan harga penutupan saham yang dipublikasikan oleh Burksa Efek Indonesia (BEI). PER dan PBV merupakan rasio valuasi yang sering digunakan investor untuk mengevaluasi kinerja keuangan serta prospek pertumbuhan suatu perusahaan. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Sampel terdiri dari 17 perusahaan yang dipilih menggunakan teknik purposive sampling. Data yang dianalisis merupakan data sekunder berupa laporan keuangan tahunan dan harga penutupan saham akhir tahun. Hasil penelitian menunjukkan bahwa baik PER maupun PBV berpengaruh positif dan signifikan terhadap harga saham. Koefisien regresi untuk variabel PER dan untuk PBV, masing-masing menujukkan nilai yang positif. Artinya, semakin tinggi nilai PER dan PBV, maka semakin tinggi pula harga saham yang ditentukan pasar. Temuan ini memperkuat hasil penelitian sebelumnya yang menekankan pentingnya PER dan PBV sebagai alat analisis fundamental dalam pengambilan keputusan investasi. Dengan demikian, PER dan PBV dapat dijadikan indikator utama dalam menilai kelayakan investasi saham, terutama di sektor energi, teknologi, dan keuangan.

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Home Page

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Editorial Team

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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

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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