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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 681 Documents

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Kinerja Keuangan Unggul, Tapi Dividen Minim? Mengungkap Pengaruh Rasio Keuangan Terhadap Kebijakan Dividen Anggun Paraswati, Rindy; Permata Sari, Shinta
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2979

Kebijakan dividen merupakan keputusan penting dalam manajemen keuangan perusahaan yang mencerminkan komitmen perusahaan dalam mendistribusikan laba kepada pemegang saham. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas (Return on Equity), leverage (Debt to Equity Ratio), likuiditas (Current Ratio), dan market ratio (Earnings Per Share) terhadap Kebijakan Dividen pada perusahaan sektor Consumer Non-Cyclical yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Data penelitian merupakan data sekunder yang diperoleh dari laporan tahunan perusahaan. Teknik pengambilan sampel dengan teknik purposive sampling dan mendapatkan sampel sebanyak 42 perusahaan sektor Consumer Non -Cyclical yang memenuhi kriteria. Teknik analisis menggunakan analisis regresi linear berganda untuk pengujian hipotesis. Kebijakan Dividen diproksikan dengan Dividend Payout Ratio. Hasil penelitian menunjukkan bahwa Return on Equity dan Debt to Equity Ratio berpengaruh terhadap Kebijakan Dividen, sedangkan Current Ratio dan Earnings Per Share tidak berpengaruh terhadap Kebijakan Dividen.

Perspektif Perusahaan: Menilai Kebijakan Dividen Melalui Kinerja Profitabilitas, Leverage dan Likuiditas Indah Febriyanti, Rosa; Permata Sari, Shinta
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2980

Penelitian ini dilatarbelakangi oleh fluktuasi kebijakan dividen pada perusahaan sektor consumer non-cyclicals dan bertujuan untuk menganalisis secara empiris pengaruh profitabilitas (Return on Assets), leverage (Debt to Asset Ratio), likuiditas umum (Current Ratio), dan likuiditas cepat (Quick Ratio) terhadap kebijakan dividen (Dividend Payout Ratio). Objek riset dalam penelitian ini adalah perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Jenis penelitian yang digunakan adalah kuantitatif dengan metode pengumpulan data dokumentasi dan teknik pengambilan sampel purposive sampling. Metode analisis menggunakan regresi linear berganda dengan jumlah unit analisis sebanyak 116 data. Hasil penelitian menunjukkan bahwa profitabilitas (Return on Assets) dan likuiditas cepat (Quick Ratio) berpengaruh terhadap kebijakan dividen. Sebaliknya, leverage (Debt to Asset Ratio) dan likuiditas umum (Current Ratio) tidak berpengaruh terhadap kebijakan dividen. Secara umum, kemampuan perusahaan menghasilkan laba dan ketersediaan dana likuid yang cepat merupakan faktor penentu utama bagi manajemen dalam menetapkan kebijakan dividen pada sektor ini.

Analisis Variabel Yang Mempengaruhi Kepatuhan Wajib Pajak di Tanjung Priok Jakarta Utara Haryanto, Pandu; F Bilkis, Divi; Syahrial, Irzan; Arifin, Zainal; Handari, Henni; Hidayat, Malik; Iman Nugroho, M.
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2963

Penelitian ini bertujuan menguji variabel-variabel yang berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kecamatan Tanjung Priok Jakarta Utara. Metode yang terapkan pada penelitian ini adalah metode kuantitatif dan analisis deskriptif. Populasi yang digunakan pada penelitian ini yaitu para wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Tanjung Priok. Teknik pengambilan sampel dalam penelitian adalah Insidental Sampling dan dibisa 100 orang responden. Data dikumpulkan dari jawaban kuesioner yang disebar kepada responden. Metode analisis data dengan uji Model Persamaan Struktural (Structural Equation Modeling) menggunakan aplikasi Smart Partial Least Square. Temuan penelitian diperoleh bahwa; kesadaran wajib pajak Orang pribadi memiliki pengaruh negatif kepada kepatuhan wajib pajak, pemahaman wajib pajak memiliki pengaruh positif kepada kepatuhan wajib pajak, dan sanksi pajak memiliki pengaruh positif terhadap kepatuhan wajib pajak. Implikasi dari temuan ini yaitu pentingnya peningkatan kualitas literasi pajak dan penegakan sanksi pajak secara konsisten guna mendorong perilaku patuh di kalangan wajib pajak orang pribadi.

The Effect of Governance Mechanisms and Ownership Structure on the Financial Performance of Banking Companies on the Indonesian Stock Exchange Sukamdi, Irma; Ismail, Tubagus; Damayanti, Prisilia
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2967

This study aims to analyze the effect of Good Corporate Governance, which consists of the board of directors, independent commissioners, and audit committees, as well as the effect of ownership structure, which consists of managerial ownership and institutional ownership, on financial performance. The population used is all banking sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. The sampling technique used was purposive sampling with the criteria of companies that published complete financial reports, experienced profits, and had complete data in accordance with the research variables during the period from 2020 to 2024, as well as companies that had complete data in accordance with the research variables. The sample obtained was 110 observations. The data source used was secondary data, with the data collection method using documentation. The data analysis technique used was panel data linear regression using e-views version 12. The results showed that the board of directors had a significant effect on financial performance, independent commissioners had no significant effect on financial performance, the audit committee had a significant effect on financial performance, managerial ownership had a significant effect on financial performance, and institutional ownership had a significant effect on financial performance.

The Influence of Diligence and Competence Through Motivation on The Performing of State Civil Apparatus Zahari, M.; Akbar, Ali; Mudasir Widyasyah, Refki
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2990

The purpose of this scientific study is to assess how diligence and competence affect state civil servants' (ASN) motivation, motivation on Performing, diligence and competence on Performing, and diligence and competence through motivation on Performing. The General Bureau of the Regional Secretariat of Jambi Province, Indonesia, served as the study site. Both primary and secondary data were used in this investigation. 91 respondents made up the research sample. Saturated sampling was employed in the sample procedure. Both quantitative and descriptive analysis were used in the analysis process. Path study with the Partial Least Squares (PLS) method was employed in the quantitative studY, Software called SmartPLS 4.0 was used to help process data. The outcomes demonstrated that motivation was positively and significantly impacted by competence and diligence. Competence significantly and favorably affected ASN Performing, whereas diligence had no discernible impact. The impact of motivation on ASN Performing was both positive and significant. ASN Performing at the General Bureau of the Jambi Province Regional Secretariat was positively and significantly impacted by diligence and competence through incentive.

Determinant of Employee Performance at Community Health Center: Exploring the Intervening Effect of Job Satisfaction Apriyanto, Eko; Utami Ady, Sri; Sayidah, Nur
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2991

Utilizing Partial Least Squares-Structural Equation Modeling (PLS-SEM), this study examines the structural relationships between work motivation, performance allowances, job satisfaction, and employee performance at community health centers in Surabaya. Based on survey data from 126 employees, the model demonstrates that motivation and performance-based incentives are significant predictors of both job satisfaction and performance. The analysis confirms the mediating role of job satisfaction within this framework. Consequently, the research recommends the development of robust motivation-driven policies and transparent benefit structures to achieve superior organizational performance.

Pengaruh Media Sosial, Electronic Word of Mouth (e-WOM) dan Daya Tarik Kuliner terhadap Minat Berkunjung Wisatawan ke Kota Tanjungpinang Riandy, Riandy; Agustina Karnawati, Tin; Widodo, Teguh
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2993

Penelitian ini mengkaji pengaruh media sosial, electronic word of mouth dan daya tarik kuliner terhadap minat berkunjung wisatawan ke Kota Tanjungpinang yang memiliki potensi kuliner dan budaya Melayu, namun tingkat kunjungan nya belum optimal. Tujuan penelitian menganalisis pengaruh ketiga variabel tersebut terhadap minat berkunjung wisatawan. Objek riset wisatawan yang berkunjung ke Kota Tanjungpinang. Penelitian pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 100 responden. Data di analisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan media sosial, electronic word of mouth, dan daya tarik kuliner berpengaruh positif dan signifikan terhadap minat berkunjung wisatawan, baik secara parsial maupun simultan. Kesimpulan menegaskan penguatan promosi berbasis digital, pengelolaan informasi daring yang efektif, serta pengembangan wisata kuliner berbasis identitas lokal merupakan faktor penting dalam meningkatkan minat berkunjung wisatawan ke Kota Tanjungpinang.

Financial Knowledge Financial Attitudes and Personality as Key Determinants of Financial Management Behavior Among Young Adults Phang, Michelle; Tannia, Tannia; Dovir Siratan, Elkunny; Novindra Idroes, Ferry; Setiadi, Hendri
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2995

This study examines determinants of financial management behavior among Indonesian youth aged, a productive cohort that is central to economic resilience yet faces persistent challenges in budgeting, saving regularity, and long-term planning. Building on behavioral finance perspectives, the framework integrates financial knowledge, financial attitude, and personality to address a documented research gap in Indonesian youth contexts where cognitive explanations are often examined without sufficient integration of affective and psychological factors. Using a quantitative survey design with a five-point Likert scale, data were collected from 435 purposively selected respondents meeting criteria related to age, residence, income/allowance, and active financial management experience. Data were analyzed in SPSS (v25) through instrument testing and multiple regression procedures (validity, reliability, t-test, F-test, and model fit indices). The result is intended to inform youth-focused financial education and policy initiatives by emphasizing integrated interventions that strengthen literacy, cultivate constructive attitudes, and support self-regulatory development through practical learning.

Pengaruh Strategi Pemasaran Digital, Media Sosial, Kolaborasi Platform dan Pembayaran Digital Terhadap Penjualan Daging Sapi di Pasar Tradisional Pasarbaru Kuningan Jaelani, Muhammad; Saefudin, Nugraha
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2996

Penelitian ini berfokus untuk mengevaluasi dampak dari Strategi Pemasaran Digital (X1), Penggunaan Media Sosial (X2), Kerjasama dengan Platform Digital (X3), dan Penerapan Pembayaran Digital (X4) terhadap Penjualan Daging Sapi (Y) di Pasar Tradisional Pasarbaru Kuningan. Metode yang diterapkan adalah pendekatan kuantitatif dengan teknik survei terhadap 50 pedagang daging sapi. Data dianalisis menggunakan regresi linear berganda. Hasil studi mengindikasikan bahwa X1, X2, X3, dan X4 memiliki dampak positif serta signifikan terhadap Y secara bersamaan. Secara individu, variabel X2 dan X4 menunjukkan pengaruh paling besar, di mana media sosial membantu memperluas akses pembeli, sementara pembayaran digital memberikan kemudahan transaksi. Sebagai kesimpulan, pelaksanaan strategi pemasaran online yang komprehensif terbukti berhasil dalam meningkatkan penjualan di pasar konvensional.

The Influence of Service Quality, User Experience and Promotion on Passenger Loyalty Mediated by Reuse Intention of Jaklingko Mikrotrans in Jakarta Gusti Guntara, Muhammad; Fachrial, Peppy; Ade Suryobuwono, Abdullah
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2997

This study aims to analyze the effect of service quality, user experience, and promotion on passenger loyalty through reuse intention of Jaklingko Microtrans in East Jakarta. The research object was passengers of Jaklingko Microtrans operating on seven routes with departure and arrival points at Rawamangun Terminal. A quantitative approach was employed using a survey method with questionnaires distributed to 100 randomly selected respondents. Data were analyzed using Partial Least Square with SmartPLS software, supported by Importance Performance Analysis and Customer Satisfaction Index. The results indicate that promotion has a significant effect on reuse intention, while service quality and user experience do not. User experience and reuse intention significantly influence passenger loyalty, whereas service quality and promotion do not directly affect loyalty. Indirectly, promotion influences loyalty through reuse intention. The study concludes that strengthening promotional strategies and improving user experience are key factors in enhancing passenger loyalty toward Jaklingko Microtrans services.

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Contact Name
Admin

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