Journal of Accounting and Finance Management (JAFM)
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.
Articles
539 Documents
Analysis of Total Debt, Revenue and Net Profit on Stock Prices of Foods And Beverages Companies on the Indonesia Stock Exchange (IDX) Period 2018-2021
Farhan Saputra
Journal of Accounting and Finance Management Vol. 3 No. 1 (2022): Journal of Accounting and Finance Management (March-April 2022)
Publisher : DINASTI RESEARCH
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DOI: 10.38035/jafm.v3i1.64
This study aims to determine the factors that affect the Stock Prices of Food and Beverage Companies listed on the Indonesia Stock Exchange for 2018-2021. The independent variables studied were: Total Debt, Revenue, and Net Profit, with the dependent variable being Stock Price. This study obtained 20 food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique used is Simple Random Sampling to get a sample of 10 food and beverage companies. The research method used in this research is quantitative descriptive statistics. The tests used were classical assumption test, multiple linear regression analysis, coefficient of determination F test, and T-test. The company's financial statement data for 2018-2021 was obtained on the Indonesia Stock Exchange website. The company's website related to this research then processed the data using the IBM application. SPSS 27. The results of the study using the F test together show that Total Debt, Income, and Net Profit affect Stock Prices, while the T-test shows that Total Debt has no significant effect on Stock Prices, Income has no and no significant impact on Stock Prices and Earnings Net has a substantial effect on stock prices.
Optimization of Career Development Through Transformation of Functional Position of Customs and Excise Inspector at Indonesian Customs
Aulia Achyar Mubarok
Journal of Accounting and Finance Management Vol. 2 No. 6 (2022): Journal of Accounting and Finance Management (January-February 2022)
Publisher : DINASTI RESEARCH
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DOI: 10.38035/jafm.v2i6.67
The transformation of administrative positions into functional positions is one of the implementations of bureaucratic simplification that has been and continues to be carried out at the Directorate General of Customs and Excise of the Republic of Indonesia.This article discusses the optimization of career development in Functional Positions in order to simplify the bureaucracy through the transformation of administrative positions into Functional Positions of Customs and Excise Inspectors.The research method used in this paper is descriptive qualitative with library research data collection techniques in the form of reviewing legislation on transformation position, national bureaucratic reform, functional positions of customs and excise inspectors, as well as collecting material from books, journals, and other open source. The limitation in this article is that there is still little research literature on FPCEI, so it is hoped that this article can be a reference material in writing the next article by adding other variables.The results of the study show that the transformation of administrative positions into functional positions at the DGCE of the Republic of Indonesia has gone well, but optimization of the career development system is still needed in the context of career development through the transformation of administrative positions into Functional Positions of Customs and Excise Inspectors.
Does Accounting Information System on Financial Report Transparency: A Literature Review
Uswatun Khasanah
Journal of Accounting and Finance Management Vol. 3 No. 1 (2022): Journal of Accounting and Finance Management (March-April 2022)
Publisher : DINASTI RESEARCH
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DOI: 10.38035/jafm.v3i1.68
The full implementation of the accounting system has begun. The practice is still facing various problems related to information systems, knowledge of accountants so that it has an impact on the transparency of financial reports. This study aims to conduct a literature review on increasing the transparency of financial statements through the application of an accounting information system. Research data was collected through literature review using a narrative review commentary. The research aims to provide education that financial statement transparency is very important, accounting information system as an influencing part. With literature review knowledge related to financial statement transparency will increase.
Testing the Structural Equation of Organizational Culture Modeling as a Moderator of Public Services
Dian Sudiantini;
Istianingsih Sastrodiharjo;
Bintang Narpati;
Kardinah Indrianna Meutia
Journal of Accounting and Finance Management Vol. 2 No. 6 (2022): Journal of Accounting and Finance Management (January-February 2022)
Publisher : DINASTI RESEARCH
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DOI: 10.38035/jafm.v2i6.69
This study aims to examine the influence of Leadership Style, Strategic Orientation and Organizational Resources on Organizational Performance through Organizational Culture. This research was the first study to examine the influence of Leadership Style, Strategic Orientation and Organizational Resources on Organizational Performance through Organizational Culture conducted at Community Health Center. The model proposed in this study was carried out through structural equation modeling. Data were collected from a sample of 250 Community Health Center in DKI Jakarta Province. Data analysis was performed using SPSS 25 and SEM AMOS 24. The findings of this study provide several practical implications. First, Directors of Community Health Center are advised to take leadership training programs, such as public speaking & effective communication skill training program and coaching skill training program. Second, it requires entrepreneurship skill training program and risk management training program. Third, Directors of Community Health Center are advised to create programs to improve employee competence and increase the role of health leaders, as well as investment and adaptability to current technological developments in order to create resource efficiency and optimize the achievement of Community Health Center’s performance.
Effect of Job Insecurity, Workload, Employee Turnover Intention on the Work Environment at PT Tayoh Sarana Sukses
Feby Ningrum;
Achmad Fauzi;
Faroman Syarief;
Annisa Nurchotimah;
Ivan Adi Nugraha;
Mochammad Ainun Zulfikar
Journal of Accounting and Finance Management Vol. 2 No. 3 (2021): Journal of Accounting and Finance Management (July-August 2021)
Publisher : DINASTI RESEARCH
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DOI: 10.38035/jafm.v2i3.75
The purpose of the research is to identify the impact of Job Insecurity, Workload, Turnover Intention on the Work Environment. Employees of PT. Tayoh Sarana Sukses research is the object of this quantitative research. A total of 100 respondents as a sample in this research. This study uses "Structural Equity Model (SEM)"-SmartPLS 3.0 for hypothesis testing. The results of the analysis show that job insecurity has a positive and significant impact on the work environment. Workload has a positive and significant impact on the work environment. And Turnover intention has a negative and significant impact on the work environment. So the conclusion from the findings of this research is that job insecurity, workload, turnover intention have a significant impact on the work environment.
Literature Review the Effect of Headmaster Leadership on Teacher Performance, Loyalty and Motivation
M. Rizky Mahaputra;
Farhan Saputra
Journal of Accounting and Finance Management Vol. 2 No. 2 (2021): Journal of Accounting and Finance Management (May-June 2021)
Publisher : DINASTI RESEARCH
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DOI: 10.38035/jafm.v2i2.77
The Literature Review article on the Effect of Headmaster Leadership on Teacher Performance, Loyalty and Motivation is a scientific article that aims to build a research hypothesis on the influence between variables that will be used in further research, within the scope of Human Resource Management. The method of writing this Literature Review article is the library research method, which is sourced from online media such as Google Scholar, Mendeley and other academic online media. The results of this literature article are: 1) Teacher performance is influenced by the Headmaster Leadership; 2) Loyalty is influenced by the Headmaster Leadership; and 3) Motivation is influenced by the Headmaster Leadership. In addition to these factors, there are other factors that are influenced by the Headmaster Leadership, namely: Salary, Workload, Work Culture and Work Environment.
Antecedent Organizational Citizenship Behavior Model: a Literature Review
Rudi Yanto Batara Silalahi;
Kampono Imam Yulianto;
Dijan Mardiati;
Sartono
Journal of Accounting and Finance Management Vol. 3 No. 2 (2022): Journal of Accounting and Finance Management (May-June 2022)
Publisher : DINASTI RESEARCH
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DOI: 10.38035/jafm.v3i2.92
Employee contributions that exceed their job descriptions or exceed the demands of their roles in the company are part of organizational citizenship behavior (OCB). Once the importance of OCB in achieving company goals makes us interested in research with the aim of providing recommendations for OCB antecedent models and solutions to these models at PT. Sejahtera Usaha Bersama (PT. SUB). This study uses a literature review method. Where the results of this study are recommendations for OCB antecedent models for PT. SUB, namely organizational communication, servant leadership, organizational commitment, job motivation, employee age, and organizational culture, it is hoped that these antecedents can strengthen the OCB dimensions, namely altruism, courtesy, sportsmanship, civic virtue and conscientiousness. And there are 6 solutions that we offer to PT. SUB.
Implementation of Port Acceptance Facilities: Study at Tanjung Priok Port
Vidya Selasdini;
Nafi Almuzani
Journal of Accounting and Finance Management Vol. 3 No. 2 (2022): Journal of Accounting and Finance Management (May-June 2022)
Publisher : DINASTI RESEARCH
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DOI: 10.38035/jafm.v3i2.96
The Marine Environment Protection Committee (MEPC), the 74th Session held on May 13-17, 2019, has highlighted several agendas, such as air pollution and energy efficiency. The draft guide to Port State Control (PSC) on contingency measures to address non-compliant fuel oil provides more details on managing the fuel still on board after the final fuel oil non-availability report (FONAR). Tanjung Priok Port is the largest and most complete port in Indonesia and is expected to provide reception facilities to support its implementation. The reception facilities owned by Tanjung Priok Port consist of tugboats, barges, separator pumps, and storage tanks. Most of these facilities are considered sufficient to provide and serve the needs of ships, especially those that need the appropriate fuel oil to come to the port. However, there is a potential shortage of reception facility services. This study aims to determine the availability and adequacy of port reception facilities in Tanjung Priok to formulate strategies to overcome non-compliant oil implementation. Field studies and surveys of respondents were conducted for data collection. Gap analysis is used to compare perceptions and expectations of the performance of port revenue facilities. The survey instrument consists of legality, equipment, infrastructure, and human resources aspects.
The Effect of Transformational Leadership Style, and Work Discipline on Employee Performance with Organizational Commitment as Intervening Variable at PT. Laser Jaya Sakti
Abdul Muid;
Pompong B. Setiadi
Journal of Accounting and Finance Management Vol. 3 No. 2 (2022): Journal of Accounting and Finance Management (May-June 2022)
Publisher : DINASTI RESEARCH
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DOI: 10.38035/jafm.v3i2.98
Through the results of this study, it is proven that communication style has a significant effect on morale through work performance at PT. Laser Jaya Sakti, and performance can mediate the relationship between the influence of communication style on morale. Regarding previous research between the relationship between work and commitment, continuous commitment can occur. Permanent engagement means the component based on the employee's perception of loss. Consequences if he leaves the organization. Continuous involvement means staying in the organization, and is an individual need, and is based on the consideration that a person has invested a lot of personal resources and abilities (knowledge and skills) in the organization, so it is very dangerous for him to leave. Continuing engagement occurs when employees stay in an organization because they need pay and other benefits, or because the employee cannot find another job. The main factor behind the continuity of engagement is the investment of individual resources in the organization and the limitation of alternatives (lack of alternatives) if they have to leave the organization. In this research, it is clear that the basis of going concern is cost taking into account revenue, so this dimension is called arithmetic liability. Because the indicators measure the dimensions of continuity of commitment, including the individual's major losses when leaving the organization; It is difficult to leave the organization even if you want to, and the most important consideration remains with the organization because it is difficult to find other alternatives.
Understanding the Implementation of Good Government Governance (GGG) on The Quality of Public Services
Febrilda Putri Budiawan;
Tutty Nuryati
Journal of Accounting and Finance Management Vol. 3 No. 3 (2022): Journal of Accounting and Finance Management (July-Agust 2022)
Publisher : DINASTI RESEARCH
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DOI: 10.38035/jafm.v3i3.99
Good Government Governance (GGG) is good governance in a business that is based on professional ethics in business and work as well as improving better regulations for a government agency. There are three things that are played in good government governance (GGG), namely public transparency, public accountability, and community participation. This study aims to examine whether public transparency, public accountability, and public participation on the quality of public services in an empirical study of local taxpayers in Bekasi City. The research method used is a quantitative method. Primary data obtained through the results of a questionnaire with a sample of 96 respondents. The object of this research is individual taxpayers and restaurant taxpayers. The data collection in this study used purposive sampling technique and the measurement scale used a Likert scale 1-5. Data analysis using Partial Least Square (PLS) Smart PLS 3.3.9 program. The results of the study show that 1) Public Transparency has a positive and significant effect on the quality of public services; 2) Public Accountability has a positive effect on the quality of public services; 3) Community participation has a positive and significant effect on the quality of public services.