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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 645 Documents

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Pengaruh Equity Ratio, Liquidity Ratio, Cost to Income Ratio (CIR), Net Interest Margin (NIM) terhadap Effective Tax Rate (TR) Hutama, Catherine; Hermanto, Hermanto
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.v6i6.2999

Penelitian ini memiliki tujuan untuk mengetahui pengaruh antara equity ratio, liquity ratio, cost to income ratio, dan net interest margin dengan effective tax rate. Penelitian ini menggunakan populasi perusahaan sektor perbankkan yang konsisten terdaftar di Bursa Efek Indonesia selama perioder 2021 sampai dengan 2024, data penelitian ini diperoleh dari annual report perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan memanfaatkan data sekunder dari 30 perusahaan yang terdaftar secara terus-menerus, sehingga total data yang digunakan adalah 120 data. Metode analisis yang digunakan menggunakan regresi linear berganda melalui aplikasi pengolahan data phyton. Kajian ini menghasilkan equity ratio dapat mempengaruhi effective tax rate secara negative dan signifikan, liquidity ratio dapat berpengaruh secara positif dan signifikan, cost to income ratio dapat berpengaruh positif dan signifikan, serta net interest margin dapat berpengaruh positif dan signifikan.

The Influence of Apparatus Competence and Information Systems on Service Quality Impacts on Public Satisfaction at the Tourism, Youth and Sports Office of West Tanjung Jabung Regency Niah, Niah; Bukit, Pantun; Rozi Yamali, Fakhrul
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.v6i6.3000

This study aims to describe and analyze the picture of competence, information systems, service quality, and public satisfaction at the Department of Tourism, Youth, and Sports of West Tanjung Jabung Regency, as well as to analyze the influence of apparatus competence and information systems through service quality on public satisfaction. This study was conducted at the Department of Tourism, Youth, and Sports of West Tanjung Jabung Regency. With a population of 1,121 people in 2025, while the sample size in this study uses Slovin's theory with a margin of error of 10% so that 92 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 competence and information systems have an influence on public satisfaction, both directly and indirectly through service quality at the Department of Tourism, Youth, and Sports of West Tanjung Jabung Regency. This finding indicates that the positive influence of competence and information systems on public satisfaction does not occur directly, but is carried out (mediated) through improving service quality.

Translating Brand Authenticity and Brand Experience Into Brand Loyalty: The Mediating Role of Brand Trust in Starbucks Josephine, Alexandra; Hongdiyanto, Charly
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.v6i6.3001

In this growing and highly competitive market, coffee brands needed to start building a trustworthy relationship with their customers. This is important to make sure that brand has loyal customers, which is a major part of having a successful business. This research is done to understand some key factors, for example, brand authenticity, brand experience, brand loyalty, and it relates. Brand trust is also used as the mediating factor for each connection. This research utilizes a quantitative approach by disseminating online questionnaires to 260 respondents across Java. Data were later processed through PLS-SEM where the result shows that brand authenticity and brand experience correlates positively with brand trust and loyalty. Brand trust is also seen to hold a positive effect on brand loyalty through its mediation role. These findings show that customers’ trust is essential to deliver brand authenticity and experience to customers’ loyalty. Overall, this study emphasized the relevance of building trust to enhance brand loyalty in terms of coffee brands around Java.

The Influence of Communication and Work Environment Through Public Service Quality on the Satisfaction of Social Assistance Recipients at the Tungkal Ilir District Office, West Tanjung Jabung Regency Hidayatullah, Hidayatullah; Bukit, Pantun; Rozi Yamali, Fakhrul
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.v6i6.3002

This study aims to identify and analyze the influence of communication and work environment on public service quality and the satisfaction of social assistance recipients, both directly and through public service quality as a mediating variable at the Tungkal Ilir District Office. The research objects include communication, work environment, public service quality, and the satisfaction of social assistance recipients, while the research subjects are social assistance recipients in Tungkal Ilir District. The study uses a quantitative approach with primary and secondary data. Primary data were obtained through surveys using Likert scale-based questionnaires designed according to the research variable indicators, while secondary data were obtained from journals, theses, books, and official documents from the Tungkal Ilir District Office. The analysis uses an interval scale to describe the condition of the variables and examine the influence among variables, providing a comprehensive overview of the role of communication and work environment in improving public service quality and the satisfaction of social assistance recipients. The sample was determined using a specific sampling technique according to the research criteria, and data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results at the Tungkal Ilir District Office, Tanjung Jabung Barat, show that communication, work environment, public service quality, and social assistance recipient satisfaction fall into the categories of very good to very satisfied. Communication has a positive and significant effect on public service quality and recipient satisfaction, both directly and through public service quality, while the work environment only has a significant effect on recipient satisfaction through public service quality. These results emphasize that improving communication and work environment supports better public service quality, thereby increasing the satisfaction of social assistance recipients.

The Influence of Leadership Style, Organizational Culture and Supervision on Motivation and Their Impact on Employee Performance at the Regional Financial and Revenue Management Agency of Jambi Province Hardiansyah, Hardiansyah; Bukit, Pantun; Hapsara, Osrita
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.v6i6.3003

This study aims to analyze the influence of leadership style, organizational culture, and supervision on work motivation and its impact on employee performance at the Regional Financial and Revenue Management Agency of Jambi Province. This research employs a quantitative approach with independent variables (X) consisting of leadership style, organizational culture, and supervision; an intervening variable (Z) which is work motivation; and a dependent variable (Y) which is employee performance. Data were collected through questionnaires that were previously tested for validity and reliability to ensure the accuracy and consistency of the research instrument. Data analysis techniques include the coefficient of determination (R-Square) to determine the contribution of each variable, the F-test to examine the simultaneous effect, and the t-test to assess the partial effect of each variable. In addition, the Sobel test was applied to analyze the mediating effect of work motivation on the relationship between independent variables and employee performance. The results indicate that leadership style, organizational culture, and supervision have a significant influence on work motivation. Furthermore, work motivation is proven to act as a mediating variable that strengthens the effect of the independent variables on employee performance. Therefore, improving an effective leadership style, a conducive organizational culture, and optimal supervision can enhance work motivation, which in turn positively impacts employee performance at the Regional Financial and Revenue Management Agency of Jambi Province.

The Influence of Competence and Job Satisfaction on Discipline which Implications for Employee Performance at Bank Jambi Muara Sabak Branch Office Pinang, Andhyka; Rozi Yamali, Fakhrul; Akbar, Ali
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.v6i6.3006

This study has several objectives, including analyzing and describing employee competency, job satisfaction, discipline, and performance at Bank Jambi Muara Sabak Branch Office. It also aims to determine and analyze the influence of competency and job satisfaction on employee performance, both directly and indirectly through work discipline. This research was conducted at the Muara Sabak Branch of Bank Jambi. The population consisted of 54 employees, using a census technique. This research employed a quantitative approach with a survey method and Partial Least Squares (PLS) data analysis. This study concludes that Bank Jambi Muara Sabak Branch Office has employees with high competence, high levels of job satisfaction, high work discipline, and high employee performance. Furthermore, competence and job satisfaction through work discipline have a positive and significant influence on employee performance at Bank Jambi Muara Sabak Branch Office. These findings indicate that employee job satisfaction plays a role in shaping better levels of work discipline, which in turn has a positive impact on employee performance.

The Influence of Leadership Style and Work Facilities on Job Satisfaction and Its Impact on Employee Performance at Bank Jambi Muara Sabak Branch Office Kurniawan, Diki; Bukit, Pantun; Akbar, Ali
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.v6i6.3007

This study aims to obtain an overview of leadership styles, work facilities, job satisfaction, and employee performance at Bank Jambi Muara Sabak Branch Office. It also aims to determine and analyze the influence of leadership styles and work facilities on employee performance, both directly and indirectly through job satisfaction. This research was conducted at the Muara Sabak Branch of Bank Jambi. The population consisted of 54 employees, using saturated sampling. This study employed a quantitative approach with a survey method and Partial Least Squares (PLS) data analysis. The research results show that leadership style and work facilities influence employee performance, both directly and indirectly through employee job satisfaction. This indicates that leadership that creates a supportive work environment, supported by the availability and quality of adequate work facilities, will increase job satisfaction, which ultimately contributes to improved employee performance.

Faktor - Faktor Yang Mempengaruhi Penggunaan SAK EMKM Pada Usaha Mikro dan Kecil (UMK) di Kecamatan Natar Lampung Selatan Pratiwi, Lintang; Astuti, Sri; Muhayin A. Sidik, 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.v6i6.3008

Usaha mikro dan kecil (UMK) banyak dipilih masyarakat karena pengelolaannya yang mudah, kebutuhan modal yang relatif kecil, serta fleksibilitas dalam menjalankan usaha. Namun demikian, masih banyak pelaku UMK yang belum memahami pentingnya informasi akuntansi, khususnya penyusunan laporan keuangan sesuai SAK EMKM. Tujuan penelitian ini adalah untuk mengetahui pengaruh Latar Belakang Pendidikan, Skala Usaha, Pemahaman Akuntansi, Pemberian Informasi dan Sosialisasi terhadap Penggunaan SAK EMKM pada Usaha Mikro dan Kecil (UMK) di Kecamatan Natar. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik survei melalui kuesioner. Populasi pada penelitian ini adalah 108 pelaku UMK di Kecamatan Natar. Teknik pengambilan sampel dilakukan dengan teknik total sampling dan pengolahan data menggunakan program SPSS 26. Hasil penelitian menunjukkan bahwa Latar Belakang Pendidikan, Pemahaman Akuntansi, Pemberian Informasi dan Sosialisasi berpengaruh terhadap Penggunaan SAK EMKM. Sedangkan Skala Usaha tidak berpengaruh terhadap Penggunaan SAK EMKM pada UMK di Kecamatan Natar. Temuan ini diharapkan dapat menjadi masukan bagi pelaku UMK untuk memahami manfaat dan pentingnya penerapan SAK EMKM dalam mendukung pengelolaan dan pengembangan usaha, serta memberikan manfaat bagi mahasiswa dalam menambah pengetahuan mengenai faktor-faktor yang mempengaruhi penggunaan SAK EMKM.

Do Strong Work Ethics Always Improve Performance? The Hidden Role of Corruption Intention in Family-Owned Businesses Company Evan Tandiyono, Tan; Aju Brahmasari, Ida; Mujanah, Siti
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.v6i6.3012

This study investigates the influence of subjective well-being, self-esteem, and social exchange on employee performance within family-owned businesses (FOBs) in the Gerbang Kertosusila region. Unlike traditional family firms, the FOBs in this study are characterized by family members acting solely as shareholders, while operational management is delegated to external professionals and relatives. Using a quantitative causal-explanatory approach, data was collected from 308 employees across 10 family-owned companies and analyzed using Structural Equation Modeling (SEM) with AMOS 26. The findings reveal that subjective well-being, self-esteem, and social exchange each have a significant positive effect on employee performance. These results highlight the importance of psychological and relational factors in enhancing the productivity of employees within family-owned enterprises. By emphasizing emotional well-being, individual self-worth, and mutual workplace relationships, this study provides valuable insights for FOB leaders in fostering a high-performing organizational culture supported by strong internal social dynamics.

The Influence of Organizational Culture and Motivation on the Performance of DISKOMLEKAU (Indonesian Air Force Communications and Electronics Service) Employees With the Mediation of Job Satisfaction Aprilian, Erwan; Tjahjaningsih, Endang
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.v6i6.3015

The purpose of this study is to analyze the influence of organizational culture and motivation on the performance of Diskomlekau (the Directorate of Communication and Electronics of the Indonesian Air Force), with job satisfaction as the mediating variable. The study used a quantitative approach with a survey method to collect data from Diskomlekau members. Data analysis techniques used included validity and reliability tests, linear regression, and mediation analysis using the Sobel test to examine the role of job satisfaction in the relationship between independent and dependent variables. The results of the study showed that organizational culture has a positive and significant effect on job satisfaction, with a regression coefficient of 0.999, a t-statistic of 14.582, and an R² of 0.678. Motivation also positively and significantly influenced job satisfaction, with a regression coefficient of 0.944, a t-statistic of 18.599, and an R² of 0.774. Additionally, organizational culture positively and significantly influences performance, with a regression coefficient of 1.173, a t-statistic of 13.132, and an R² of 0.631. Work motivation also positively and significantly influences performance, with a regression coefficient of 1.064, a t-statistic of 14.109, and an R² of 0.663. The results of the mediation test showed that job satisfaction significantly mediated the influence of organizational culture on performance, with a Sobel z-value of 2.869 and a p-value of 0.004. Job satisfaction also significantly mediates the effect of motivation on performance, with a Sobel z-value of 4.212 and a p-value of 0.000. These findings confirm that job satisfaction is an important mechanism in strengthening the influence of organizational culture and motivation on the performance of Diskomlekau members.

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Home Page

OAI Link

Editorial Team

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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

Abstract

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Abstract

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