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
The Influence of Leadership Functions, Motivation and Competence on Work Ethic and Its Implications on the Performance of the Sector Police Head in the West Java Regional Police Region
R. Jusdijachlan
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.v3i2.100
The purpose of this study was to determine and analyze the influence of the role of leadership, motivation, and competence on work ethic and its implications for the performance of the Sector Police Head in the West Java Regional Police. The research sample used a sampling technique in a cluster proportional random sampling. The data collection method used a questionnaire or questionnaire method. The research method uses descriptive and verification methods with Path Analysis techniques. The results of this descriptive study indicate that the functions of leadership, motivation, competence, work ethics and the performance of the police chief are perceived to be quite good to good. While the results of the verification research prove that the functions of leadership, motivation.
The Effect of Work Discipline, Leadership Style, and Training on the Performance of the Class IV Port Office and Port Authority (KSOP) Probolinggo City
Erni Rachmawati;
Pompong 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.v3i2.101
Human Resources (HR) is a very valuable asset or large investment that will become the main determinant of an organization or business. The right Human Resource Management (HR) for an organization or company will be a key factor and achieve maximum success. Excellent companies have strong human resources who can compete in the world and bring more success to the company. To increase the output to be achieved in a company, in this case the Probolinggo Port Authority and Harbormaster Office, it is necessary to pay attention to the discipline of its employees. Such as making KIP so that all employees can complete their tasks on time and according to what the company wants. The Probolinggo Port Authority and Harbormaster Office need to increase the knowledge of its employees to increase knowledge and experience in the work that the employee does. It is necessary to have regular training in 1 month in order to get maximum results. The Probolinggo Port Authority and Harbormaster Office need to create strict regulations, so that employees can obey the rules and not be careless in doing a job. And if the employee commits a violation, then there are consequences that must be accepted by the perpetrator to make the perpetrator more deterrent and more thorough and disciplined in his work.
Job Satisfaction and Organizational Commitment as Factors Affecting Employee Withdrawal at Army Flight Center
Deden Komar Priatna;
Annisa Fitri Anggraeni
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.v3i3.102
The Army Aviation Center is the central implementing agency of the Indonesian Army, in carrying out its main tasks using aircraft requires a high level of security. One of the factors that support the creation of high security is by trying to overcome the problem of human resources, this is a serious concern by the leadership. The purpose of this study is to analyze the influence of organizational commitment and job satisfaction on employee withdrawals and the effect of the level of organizational commitment and job satisfaction together on the withdrawal of civil servants at the Army Aviation Center, either simultaneously or partially. The research method in this paper is quantitative, with a path analysis research model with a view to solving problems by collecting data, compiling data, then analyzing statistically and interpreting it to further obtain a valid result using the calculation of the Statistical Product And Service Solutions application. Based on the results of statistical data processing carried out, the research results obtained include organizational commitment has an influence on Employee Withdrawal and while job satisfaction on Employee Withdrawal is said to have an effect.
Petty Cash Accounting Analysis on CV Min Java Farm
Zulhendra Zulhendra;
Reski Nofrialdi
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.v3i1.103
The purpose of this study was to determine the management and accounting treatment of petty cash on CV. Min Java Farm. This research is located at Bukit Apit, Kenagarian Sungai Talang, Guguak District, 50 City Regency, West Sumatra. This research was conducted by direct observation using interview and documentation techniques. The data analysis technique used in this study is descriptive qualitative, the results of this study show the results of the petty cash accounting analysis are going well and in accordance with the applicable PSAK, in addition to the transaction process for disbursing petty cash funds, using petty cash funds, and replenishing cash funds. Minor activities have been carried out with the use of documents and in accordance with established procedures
The Effect of Co-Workers and Recognition to Job Satisfaction (Human Resources Literature Review)
Wydyanto Wydyanto
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.v3i1.104
The Literature Review article on the Effect of Co-Workers and Recognition to Job Satisfaction 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 using the library research method, which is sourced from online media such as Google Scholar, Mendeley and other academic online media. The results of this study are: 1) Co-Workers affects on Job Satisfaction; and 2) Recognition affected to Job Satisfaction. Apart from these 2 exogenous variables that affect the endogenous variable Job Satisfaction there are still many other factors including the variables of Salary, Work Environment and Workload.
The Effect of Profitability (ROE), Capital Structure (DER) and Firm Size on Firm Value (PBV) (Case Study on Primary Consumer Goods Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2018 Period)
Jajang Romansyah;
Mochamad Zakaria;
Maria Lusiana Yulianti
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.v2i3.119
The purpose of this study is to find out an overview of profitability (ROE), capital structure (DER), firm size and firm value (PBV) in Primary Consumer Goods sector companies listed on the Indonesia Stock Exchange for the 2016-2018 period. And to find out an overview of the effect of profitability (ROE), capital structure (DER) and firm size on firm value (PBV) in Primary Consumer Goods sector companies listed on the Indonesia Stock Exchange partially and simultaneously for the 2016-2018 period. The research method used in this study is a quantitative method. The population in this study are Primary Consumer Goods sector companies listed on the Indonesia Stock Exchange during the 2016-2018 period with a total of 60 companies, and the research sample is 41 companies with the criteria or considerations used in research such as companies that have positive net income for the period 2016-2018. The result of this research is that profitability (ROE) tends to decrease, the capital structure (DER) fluctuates, the size of the company shows an increase, while the company value (PBV) fluctuates every year. Profitability (ROE) has an effect on firm value (PBV), capital structure (DER) has an effect on firm value (PBV) and firm size has an effect on firm value (PBV) in Primary Consumer Goods sector companies listed on the Indonesia Stock Exchange for the period 2016-2018. Profitability (ROE), capital structure (DER) and company size simultaneously have an effect on firm value (PBV) in Primary Consumer Goods sector companies listed on the Indonesia Stock Exchange for the 2016-2018 period.
The Effect of Implementing Green Accounting and Environmental Perfomance on Return on Assets (ROA) in the Non-Cyclical Consumer Sector Listed on the Indonesian Stock Exchange
Eneng Winda Widanengsih;
Maria Lusiana Yulianti
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.v3i3.120
This study aims to examine the effect of implementing green accounting and environmental performance on the company's Return on Assets. The population in this study are manufacturing companies in the Consumer NON Cyclical sector listed on the Indonesia Stock Exchange in 2017-2021. Samples were selected using a purposive method sampling with the specified criteria resulted in 8 companies that were worthy of observation, with a research period of 5 years (2017-2021) so that a total of 40 research samples were obtained. This research uses multiple regression analysis using SPSS program. In this study, green accounting variables are measured using the dummy method, environmental performance variables are measured using PROPER rating values ??and variable Profitability with Return on Assets. Based on the analysis results show that the green variable accounting influences and influences Return on Assets. While Environmental Performance has no effect on Return on Assets.
The Effect Of Production Costs and Sales Volume (Nett) On Nett Profit In Manufacturing Companies In The Primary Consumer Goods Sector Listed On The Indonesia Stock Exchange For The 2017-2021 Period
Ratna Ningsih;
Mochamad Zakaria;
Maria Lusiana Yulianti
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.v3i3.121
The purpose of this research are to analyze: 1) to test the effect of production costs on nett profit; 2) to test the effect of sales volume (nett) on nett profit; 3) to test the effect of production cost and sales volume (nett) on nett profit in manufacturing companies in the primary consumer goods sector for the 2017-2021 period. The populations in this research is manufacturing companies in the primary consumer goods sector for the 2017-2021 period. The technique used in selecting the sample was purposive sampling and obtained 44 manufacturing companies in the primary consumer goods sector with a research periode of 5 five years so that 220 samples were obtained in this research. The data analysis method in this research was panel data regression analysis using Eviews software version 10. The results of this research indicate that: 1) production costs have a positive and significant effect on nett profit; 2) sales volume (nett) has a positive and significant effect on nett profit; 3) it is then known that there is a jointly significant effect between the variables of production costsand sales volume (nett) to nett profit in manufacturing companies in the primary consumer goods sector for the 2017-2021 period.
Quality of Tax Services and Tax Sanctions on Taxpayer Compliance Corporate Listing in KPP Madya Bandung Years 2017-2021
Wulan Nurbaiti Rahayu Febrian;
Kartika Pratiwi Putri;
Maria Lusiana Yulianti
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.v3i3.122
Taxes are the largest source of state revenue in Indonesia. Tax money paid by the public will be included in state revenue from the tax sector. In 2020 tax revenues have decreased due to the impact of the Covid-19 pandemic because the targets to be achieved are not in accordance with the actual results. The aim of the research is to find out whether the quality and tax sanctions affect the compliance of corporate taxpayers in fulfilling tax regulations. The research method used in this research is descriptive method and the approach used is a quantitative approach. The population in this study were corporate taxpayers registered at KPP Madya Bandung and the sample used was 92 corporate taxpayers. The results of the study concluded that the quality of tax services and tax sanctions partially have a significant positive effect on taxpayer compliance. The quality of tax services and tax sanctions simultaneously have a significant positive effect on taxpayer compliance.
The Effect of Return on Assets, Return on Equity and Debt to Equity Ratio on Stock Returns in Clothing and Luxury Goods Sub Sector Companies Listed on the Indonesia Stock Exchange
Wulansari Rijata;
Maria Lusiana Yulianti;
Deden Komar Priatna;
Winna Roswinna
Journal of Accounting and Finance Management Vol. 3 No. 4 (2022): Journal of Accounting and Finance Management (September-October 2022)
Publisher : DINASTI RESEARCH
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DOI: 10.38035/jafm.v3i5.123
This study aims to determine the effect of return on assets, return on equity, and debt to equity ratio on stock returns in clothing and luxury goods sub-sector companies on the Indonesian stock exchange. The method used in this research is a quantitative method. The data used in this study is secondary data obtained from the financial statements of 6 companies through the Indonesian Stock Exchange website for 2017-2021. The sampling technique used purposive sampling method. The total research data obtained is 30 data.The results showed that the return on assets has a positive effect on stock returns, while the return on equity and debt to equity ratio have no effect on stock returns. Suggestions for companies to pay attention to the return on assets because it can affect stock returns. For future researchers, it is hoped that they can add or replace other independent variables related to changes in stock returns.