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Journal of Accounting and Finance Management (JAFM)
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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Pengaruh Literasi Keuangan, Financial Technology dan Inklusi Keuangan terhadap Kinerja UMKM di Kabupaten Padang Pariaman Lusiana, Riri; Hamidi, Masyhuri; Rahim, Rida
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.v6i4.2418

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Literasi Keuangan, Financial Technology, dan Inklusi Keuangan terhadap Kinerja UMKM di Kabupaten Padang Pariaman dengan mempertimbangkan variabel kontrol gender dan total aset. Penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif asosiatif. Responden penelitian berjumlah 145 pelaku UMKM yang dipilih menggunakan Non probability sampling adalah bagian dalam teknik pengambilan sampel dengan menggunakan metode purposive sampling dengan kriteria usaha mikro, kecil, menengah berdomisili di Kabupaten Padang Pariaman yang dimiliki dan dikelola masyarakat, masih berjalan sampai sekarang, dan pernah atau sedang menggunakan fasilitas pembayaran berbasis teknologi. Data primer diperoleh dari penyebaran kuesioner menggunakan Google Form ke 145 UMKM di Kabupaten Padang Pariaman. Kemudian dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan literasi keuangan berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM di Kabupaten Padang Pariaman, financial technology berpengaruh positif dan signifikan terhadap kinerja UMKM di Kabupaten Padang Pariaman, dan inklusi keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM di Kabupaten Padang Pariaman. Variabel kontrol menunjukkan bahwa gender dan total aset tidak berpengaruh signifikan terhadap kinerja UMKM, hasil penelitian ini menunjukkan bahwa peningkatan kinerja UMKM di Kabupaten Padang Pariaman lebih ditentukan oleh faktor literasi keuangan, pemanfaatan financial technology, serta inklusi keuangan, sedangkan perbedaan gender maupun besarnya aset usaha tidak menjadi faktor pembeda dalam pencapaian kinerja UMKM.
Analisis Pengaruh Indikator Keuangan dan Perkembangan Dana Murah terhadap Profitabilitas Bank Perekonomian Rakyat Sebelum dan Setelah Merger Andhika Zulen, Ivan; Hamidi, Masyhuri; Adrianto, Fajri
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.v6i4.2421

Abstract

Penelitian ini bertujuan untuk menganalisis dan membandingkan pengaruh indikator keuangan utama yaitu Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), dan perkembangan dana murah terhadap profitabilitas yang diproksikan dengan Return on Asset (ROA) Bank Perekonomian Rakyat (BPR) di Provinsi Sumatera Barat sebelum dan sesudah merger. Di tengah tantangan disrupsi teknologi, perubahan regulasi, dan dinamika pasca-pandemi, merger menjadi strategi konsolidasi utama. Namun, data awal menunjukkan fakta yang menarik dimana peningkatan intermediasi BPR justru diiringi penurunan profitabilitas dan lonjakan risiko kredit. Menggunakan pendekatan kuantitatif dengan desain studi peristiwa pada 8 BPR, penelitian ini menerapkan Uji Beda Wilcoxon dan regresi data panel dengan Fixed Effect Model. Hasil penelitian menunjukkan bahwa merger secara fundamental mengubah model bisnis BPR dari berorientasi kelangsungan hidup menjadi berorientasi pertumbuhan. Pasca-merger, CAR, LDR, dan dana murah menjadi pendorong profitabilitas yang signifikan, sementara dampak negatif dari NPL menjadi lebih besar dan lebih terasa setelah proses merger BPR. Kesimpulannya, merger berhasil membuka potensi pertumbuhan melalui realisasi sinergi keuangan dan pendanaan, namun datang dengan konsekuensi peningkatan risiko kredit yang signifikan, yang menuntut kerangka kerja manajemen risiko dan penerapan tata kelola yang lebih kuat.
The Influence of Leadership Style and Organizational Culture on Employee Performance with Motivation as an Intervening Variable at the Secretariat of the Regional People's Representative Council of Jambi Province Fadhil Wildan, Rachmad; Syekh, Saiyid; 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.v6i4.2426

Abstract

This study aims to analyze the influence of Leadership Style and Organizational Culture on Employee Performance with Motivation as an Intervening Variable in the Secretariat of the Regional People's Representative Council of Jambi Province. The method used in this study is a descriptive, verification and quantitative method. The object of research in this study is the influence of Leadership Style and Organizational Culture on Employee Performance with Motivation as an Intervening Variable in the Secretariat of the Regional People's Representative Council of Jambi Province. Based on the approach, it can be seen that the number of samples is 66 people. This study uses SPSS 26.0 analysis tools. Based on the results of the analysis carried out, the results obtained are that Leadership Style has a significant and positive effect on motivation, organizational culture has a significant and positive effect on motivation, leadership style has a significant effect on employee performance, organizational culture has a positive and significant effect on employee performance, motivation has a positive and significant effect on employee performance, Leadership Style has a positive and significant effect on employee performance through work motivation and Organizational culture has a significant and positive effect on employee performance through motivation in the Secretariat of the Regional People's Representative Council of Jambi Province.
Determinan Fraud Pada Perusahaan Sektor Energi: Peran Komposisi Aset, Nature of Industry dan Intellectual Capital Antoni.R, Stevanus
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.v6i4.2429

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh komposisi aset, nature of industry, dan intellectual capital terhadap fraud pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Metode penelitian menggunakan analisis regresi logistik dengan sampel sebanyak 40 perusahaan energi (120 observasi). Fraud diukur menggunakan Beneish-M Score, sedangkan variabel independen meliputi sensitivitas kekayaan, nature of industry, dan intellectual capital. Hasil penelitian menunjukkan bahwa nature of industry berpengaruh signifikan terhadap fraud, sedangkan komposisi aset dan intellectual capital tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa kompleksitas industri energi lebih dominan dalam mendorong terjadinya fraud dibandingkan faktor internal perusahaan. Penelitian ini berimplikasi pada perlunya penguatan tata kelola perusahaan, transparansi laporan keuangan, serta pengawasan regulasi dalam sektor energi.
Pengaruh Struktur Aktiva, Fleksibilitas Keuangan, Profitabilitas dan Kepemilikan Asing Terhadap Struktur Modal Pada Perusahaan Pengolahan Minyak Sawit di Indonesia Habib, Ilham; Rahim, Rida; 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.v6i4.2432

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur aktiva, fleksibilitas keuangan, profitabilitas, dan kepemilikan asing terhadap struktur modal pada perusahaan pengolahan minyak sawit di Indonesia. Sampel penelitian meliputi 24 perusahaan pengolahan sawit yang terdaftar di Bursa Efek Indonesia periode 2019-2024 yang dipilih menggunakan metode purposive sampling dengan kriteria yang diterapkan. Metode analisis yang digunakan adalah regresi data panel untuk menguji hubungan variabel-variabel tersebut dengan menggunakan aplikasi StataMP versi 17. Hasil penelitian menunjukkan bahwa struktur aktiva, fleksibilitas keuangan, dan profitabilitas berpengaruh negatif dan signifikan terhadap struktur modal. Sedangkan kepemilikan asing tidak berpengaruh terhadap struktur modal.  Penelitian ini memberikan kontribusi dalam memahami bagaimana kombinasi struktur aktiva, fleksibilitas keuangan, profitabilitas, dan kepemilikan asing dapat dioptimalkan untuk mengelola struktur modal, khususnya pada sektor pengolahan minyak sawit di Indonesia.
The Influence of Discipline and Competence on Employee Performance with Motivation as an Intervening Variable in the Organizational Bureau of the Jambi Provincial Secretariat Tri Wahyu Sidiq, M.; Syeikh, Saiyid; 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.v6i4.2433

Abstract

This study aims to analyze the influence of Discipline and Competence on Employee Performance with Motivation as an Intervening Variable in the Organizational Bureau of the Jambi Provincial Secretariat. The method used in this study is a descriptive verification and quantitative method. This study was conducted at the Organizational Bureau of the Jambi Provincial Secretariat with a sample of 61 people. This study uses SPSS 26.0 analysis tools. Descriptively, work discipline, competence, motivation and employee performance are perceived to have been going well. Based on the results of the analysis using SPSS 26.0 software that Discipline has a significant and positive effect on motivation, Competence has a significant and positive effect on motivation, Discipline has a significant effect on employee performance, Competence has a positive and significant effect on employee performance, motivation has a positive and significant effect on employee performance, Discipline has a positive and significant effect on employee performance through work motivation and Competence has a significant and positive effect on employee performance through motivation in the Organizational Bureau of the Jambi Provincial Secretariat.
Pengaruh Financial Literacy dan Bias Perilaku Terhadap Perencanaan Pensiun dengan Personal Financial Management Sebagai Variabel Mediasi Rizquha, Yaktiha; Husni, Tafdil; Adrianto, Fajri
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.v6i4.2439

Abstract

Penelitian ini bertujuan untuk menguji pengaruh financial literacy (literasi keuangan) dan bias perilaku (self-attribution dan representativeness) terhadap perencanaan pensiun generasi milenial di Kota Padang, dengan menggunakan personal financial management (manajemen keuangan pribadi) sebagai variabel mediasi. Menggunakan pendekatan kuantitatif kausal-asosiatif dengan metode survei, penelitian ini menemukan bahwa literasi keuangan tidak memiliki pengaruh langsung yang signifikan terhadap perencanaan pensiun, sementara bias perilaku memiliki pengaruh yang kuat. Personal financial management terbukti berperan penting sebagai variabel mediasi yang meredam dampak negatif dari bias perilaku dan meningkatkan kesiapan pensiun. Hasil penelitian ini diharapkan dapat memberikan rekomendasi bagi generasi milenial, lembaga keuangan, dan pembuat kebijakan untuk meningkatkan kesadaran dan praktik perencanaan pensiun.
The Influence of Leadership on Civil Servants’ Performance through Work Motivation and Job Satisfaction at the Department of Tourism and Culture of Teluk Wondama Regency Manupapami, George; Taliang, Askar; Darmayanti, Tri; Saragih, Yansen M.I.
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.v6i4.2443

Abstract

The performance of Civil Servants (ASN) plays a vital role in achieving good governance, including within the Department of Tourism and Culture of Teluk Wondama Regency. However, ASN performance is often influenced by leadership, work motivation, and job satisfaction. This study aims to analyze the effect of leadership on work motivation, job satisfaction, and employee performance, as well as to examine the mediating roles of work motivation and job satisfaction. This research employed a quantitative approach with a causal cross-sectional design. The population consisted of 43 civil servants, with a final sample of 42 respondents selected using the census method. Data were collected using a questionnaire tested for validity and reliability, and analyzed through simple regression, multiple regression, and path analysis. The results show that leadership has a positive and significant effect on job satisfaction and performance, but no significant effect on work motivation. Work motivation positively and significantly affects employee performance, while job satisfaction has a negative but significant effect on performance. Path analysis indicates that both work motivation and job satisfaction mediate the relationship between leadership and performance, with job satisfaction acting as a negative mediator. In conclusion, leadership plays a crucial role in improving civil servants’ performance both directly and through the mediation of work motivation and job satisfaction. It is recommended that leaders adopt participative leadership styles, strengthen motivation through incentives and training, and manage job satisfaction so that it aligns with productivity improvement.
Pengaruh Kepemilikan Institusional dan Leverage Terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023 Yudha Putri, Syadella; 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.v6i4.2445

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Institusional dan Leverage terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia dan situs resmi masing-masing perusahaan yang telah dipublikasikan secara periodik Populasi dalam penelitian ini mencakup seluruh perusahaan manufaktur yang terdaftar di BEI sebanyak 193 perusahaan. Teknik pengambilan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 37 perusahaan sebagai sampel penelitian. Variabel dependen dalam penelitian ini adalah kinerja keuangan yang diukur menggunakan rasio Return on Equity (ROE). Sementara itu, variabel independen terdiri dari Rasio Kepemilikan Institusional dan Leverage yang di ukur menggunakan debt to equity ratio (DER). Metode analisis data yang digunakan pada penelitian ini mencakup analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, serta uji hipotesis dengan menggunakan bantuan program IBM SPSS versi 25. Hasil penelitian ini menunjukkan bahwa: (1) Kepemilikan institusional berpengaruh positif dan signifikan terhadap kinerja keuangan, (2) Leverage tidak berpengaruh signifikan terhadap kinerja keuangan, serta (3) Kepemilikan institusional dan leverage secara simultan berpengaruh terhadap kinerja keuangan.
Peran Managerial Ability dalam Memoderasi Hubungan antara Research & Development Intensity dan Kinerja Perusahaan Sektor Manufaktur di Bursa Efek Indonesia Oktavia, Maharani; Rahim, Rida; Adrianto, Fajri
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.v6i4.2451

Abstract

Penelitian ini bertujuan menganalisis pengaruh Research & Development (R&D) Intensity dan Managerial Ability terhadap kinerja perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020–2024, serta menguji peran Managerial Ability sebagai variabel moderasi. Variabel kontrol yang digunakan meliputi leverage, firm size, dan firm age untuk memberikan gambaran lebih komprehensif. Sampel penelitian ditentukan melalui purposive sampling, dengan metode analisis regresi data panel random effect model menggunakan aplikasi Stata. Kinerja keuangan diproksikan melalui Return on Assets (ROA). Hasil penelitian menunjukkan bahwa R&D Intensity berpengaruh positif signifikan terhadap kinerja perusahaan, yang menegaskan pentingnya investasi penelitian dan pengembangan dalam meningkatkan efisiensi operasional serta daya saing. Selain itu, Managerial Ability juga berpengaruh positif signifikan terhadap kinerja, sejalan dengan teori Upper Echelons yang menekankan peran kemampuan manajerial tingkat atas dalam menentukan arah strategis perusahaan. Namun, peran Managerial Ability sebagai variabel moderasi tidak terbukti signifikan. Temuan ini mengindikasikan bahwa pengaruh R&D Intensity terhadap kinerja perusahaan bersifat langsung, tanpa dipengaruhi oleh variasi kemampuan manajerial.

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