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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 704 Documents

67 68 69 70 71

Financial Behavioral Intentions: Hedonism Lifestyle and Emotional Intelligence Among Collectors of Art Toys Inanda Shinta Anugrahani
Journal of Accounting and Finance Management Vol. 7 No. 1 (2026): Journal of Accounting and Finance Management (March - April 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i1.3207

This study aims to determine the influence of a hedonistic lifestyle and emotional intelligence on financial behavioral intentions among art toy collectors in Indonesia. The research method used was quantitative, utilizing multiple regression analysis. A convenience sampling method was used to obtain 124 respondents. This study is interesting because it uses the Theory of Planned Behavior to determine whether surprises in the form of secret items in a blind box can damage an individual's behavioral control. The results showed that a hedonistic lifestyle has a negative effect on financial behavioral intentions. Emotional Intelligence has a positive effect on financial behavioral intentions.

Going Concern Audit Opinion: The Mediating Role of Financial Distress on the Influence of Financial Ratios and Audit Report Lag Aprillia, Fela; Suswati Risnaeni, Umi
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3114

This research is motivated by the increase in audit opinions going concern of companies which is reflected in the condition of financial difficulties to delisting. This study aims to analyze the role of financial distress on the influence of financial ratios and audit report lag on going concern audit opinions through a quantitative approach with secondary data from manufacturing companies listed in the Sharia Securities List for the 2022-2024 period. The research sample consisted of 32 companies selected using purposive sampling techniques. Data analysis was carried out through the evaluation of the measurement model using Partial Least Squares and testing the relationship between variables using logistic regression, considering that dependent variables are dichotomous. The results of the study show that financial ratios and audit report lag do not have a simultaneous or partial effect on the opinion of audit going concern. In addition, financial distress has not been able to mediate the relationship between independent variables and going concern audit opinions. These findings indicate that auditors consider other, more comprehensive factors in providing a going concern audit opinion.

The Effect of Profitability Ratio, Leverage, Company Size, and Audit Committee Gender Diversity on the Financial Performance of Sharia General Insurance Companies (2022-2024) Qurrotinnurilzannah, Qurrotinnurilzannah; Suswati Risnaeni, Umi
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3110

This study aims to analyze the effect of profitability ratios, leverage, firm size, and audit committee gender diversity on the financial performance of Islamic general insurance companies in Indonesia. Financial performance is proxied by Return on Equity (ROE), profitability is measured using Return on Assets (ROA), leverage is measured by the Debt to Equity Ratio (DER), firm size is measured using the natural logarithm of total assets, and audit committee gender diversity is measured by the proportion of female members on the audit committee. This study employs secondary data obtained from the annual financial reports of Islamic general insurance companies during the period 2022–2024. The analytical method used is multiple linear regression with a panel data approach.The partial test results indicate that profitability (ROA), leverage (DER), firm size, and audit committee gender diversity do not have a significant effect on financial performance (ROE). In addition, the simultaneous test results show that all independent variables collectively do not have a significant effect on the financial performance of Islamic general insurance companies. The low Adjusted R² value indicates that the research model is not able to explain variations in financial performance adequately. These findings suggest that the financial performance of Islamic general insurance companies during the study period is influenced by factors other than the variables examined, such as macroeconomic conditions, industry regulations, and internal managerial factors. Therefore, future research is recommended to use a longer observation period, increase the sample size, and include other more relevant variables to obtain more comprehensive results.

The Effect of Financial Literacy, Security and Accounting Information System Quality on QRIS Usage Decision among MSMEs in Cirebon Regency Nugraha, Ega; Yudi Mahadianto, Moh
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3206

Digital transformation in the payment sector has expanded the use of cashless transactions, yet the continued use of digital payment systems among business actors remains uneven, particularly in regional micro, small, and medium enterprises. This study aims to examine the effects of financial literacy, security, and accounting information system quality on the decision to continue using Quick Response Code Indonesian Standard in business transactions among micro, small, and medium enterprises in Cirebon Regency. This study employed a quantitative explanatory survey with a cross-sectional design. Data were collected from 200 respondents through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling. The results show that financial literacy, security, and accounting information system quality all have positive and significant effects on continued usage decisions. Financial literacy was found to be the strongest predictor, followed by security and accounting information system quality. The model also demonstrated strong explanatory power, indicating that the three variables jointly explained a substantial proportion of the variance in continued usage decisions. These findings suggest that the sustainability of digital payment use among micro, small, and medium enterprises depends on user capability, transaction safety, and system support for financial administration.

The Influence of Transformational Leadership, Work Involvement and Self-Efficacy on Job Satisfaction and Employee Performance at PT Trubaindo Coal Mining, West Kutai Regency Martiah, Martiah; Hidayati, Tetra; Wahyuni, Sri
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3208

This study aims to analyze the influence of transformational leadership, work engagement, and self-efficacy on job satisfaction and employee performance at PT Trubaindo Coal Mining, West Kutai Regency, with job satisfaction as a mediating variable. This study uses a quantitative approach with an explanatory design. The population in this study were all 142 permanent employees, with a sample of 106 respondents obtained through a purposive sampling technique. Data collection was carried out through questionnaires, while data analysis used the Structural Equation Modeling Partial Least Squares (SEM-PLS) method. The results of the study indicate that transformational leadership, work engagement, and self-efficacy have a positive and significant effect on employee job satisfaction. Furthermore, these three variables also have a positive and significant effect on employee performance. Job satisfaction has been shown to have a positive and significant effect on employee performance and acts as a mediating variable, strengthening the influence of transformational leadership, work engagement, and self-efficacy on performance. These findings indicate that improving employee performance is influenced not only by leadership and work engagement, but also by employee self-confidence and psychological well-being, such as job satisfaction. The implications of this study suggest that companies need to strengthen transformational leadership practices, increase work engagement, and develop employee self-efficacy through training and organizational support. Furthermore, enhancing job satisfaction needs to be a key strategy in human resource management to encourage optimal and sustainable employee performance.

Analisis Efektivitas Pengelolaan Dana Kapitasi Program Jaminan Kesehatan Nasional (JKN) Pada Klinik PT Kimia Farma Diagnostika Unit Bisnis Jatim 1 Rahmad Hidayat, Ary; Muazaroh, Muazaroh
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3225

Penelitian ini bertujuan menganalisis efektivitas pengelolaan dana kapitasi dalam Program JKN (Jaminan Kesehatan Nasional) di klinik dibawah naungan PT. Kimia Farma Diagnostika Unit Bisnis Jatim 1. Pendekatan yang dipergunakan pada riset berikut ialah kualitatif deskriptif melalui teknik penghimpunan data lewat wawancara secara dalam, observasi, serta pendokumentasian. Analisis pada riset berikut difokuskan pada lima aspek utama, yaitu pengarahan, pengendalian, pertanggungjawaban, efisiensi, dan koordinasi, serta mempertimbangkan perspektif aktor internal. Temuan riset memperlihatkan bahwasanya manajemen dana kapitasi belum sepenuhnya optimal, ditandai dengan perencanaan yang belum berbasis kebutuhan riil, lemahnya pengawasan internal, serta belum maksimalnya integrasi antarunit. Faktor pendukung meliputi ketersediaan regulasi dan sistem pembiayaan yang jelas, sedangkan hambatan mencakup keterbatasan kapasitas manajerial, ketidaksesuaian alokasi dana, serta koordinasi yang belum efektif. Temuan juga menunjukkan adanya kesenjangan antara orientasi administratif dan pencapaian outcome pelayanan. Penelitian ini menyimpulkan bahwa peningkatan efektivitas pengelolaan dana kapitasi memerlukan adanya penguatan pada tata kelola, peningkatan kompetensi sumber daya manusia, serta perbaikan sistem pengendalian dan evaluasi berbasis kinerja untuk mendukung mutu layanan kesehatan primer secara berkelanjutan.

Pengaruh Kinerja Keuangan dan Harga Komoditas Batubara terhadap Volume Perdagangan Saham dengan Nilai Tukar Rupiah sebagai Variabel Moderasi Abduh Fatahudin, M.; Achmad Buchory, Herry
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3226

Pasar modal mencerminkan respons investor terhadap faktor fundamental perusahaan dan kondisi makroekonomi, khususnya pada subsektor distribusi batubara yang sensitif terhadap harga komoditas global dan fluktuasi nilai tukar. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan, yang diproksikan oleh Earnings per Share (EPS) dan Debt to Equity Ratio (DER), serta harga batubara dunia terhadap volume perdagangan saham, dengan nilai tukar rupiah sebagai variabel moderasi. Sampel penelitian terdiri dari 15 perusahaan distribusi batubara yang terdaftar di Bursa Efek Indonesia periode 2021–2024, dengan data panel triwulanan sebanyak 240 observasi. Analisis dilakukan menggunakan regresi data panel dengan robust Driscoll–Kraay untuk mengatasi heteroskedastisitas, autokorelasi, dan cross-sectional dependence. Hasil penelitian menunjukkan bahwa EPS berpengaruh positif dan signifikan terhadap volume perdagangan saham, sedangkan DER tidak signifikan. Harga batubara dunia berpengaruh negatif dan signifikan terhadap volume perdagangan saham. Nilai tukar rupiah memperlemah pengaruh EPS, namun memperkuat pengaruh harga batubara terhadap volume perdagangan saham. Secara keseluruhan, aktivitas perdagangan saham pada subsektor distribusi batubara dipengaruhi oleh kombinasi faktor fundamental perusahaan dan kondisi makroekonomi. Temuan ini menegaskan pentingnya bagi investor untuk mempertimbangkan profitabilitas, pergerakan harga komoditas, dan nilai tukar secara simultan dalam pengambilan keputusan investasi.

Cryptocurrency Volatility and Risk Management Strategies in Emerging Financial Markets Andiena Nindya Putri, PA; Zaman, Delfian; Sujai, Muhammad; Joni, M.; Amalo, Fitriningsih
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3233

This study examines cryptocurrency volatility and evaluates risk management strategies within emerging financial markets using a systematic literature review approach. Cryptocurrencies have gained significant attention as alternative financial assets; however, their extreme price volatility presents substantial risks, particularly in markets characterized by weak institutional frameworks and limited financial literacy. This research synthesizes findings from 45 scholarly sources published between 2008 and 2025, focusing on the determinants of volatility, market characteristics in emerging economies, and the effectiveness of various risk management approaches. The results indicate that cryptocurrency volatility is primarily driven by speculative trading, investor sentiment, regulatory uncertainty, and macroeconomic shocks. These factors are further amplified in emerging markets due to structural limitations such as underdeveloped regulations, low institutional participation, and unstable capital flows. In terms of risk management, strategies such as hedging and GARCH-based volatility modeling are found to be more effective compared to traditional methods like diversification and Value-at-Risk, which show limited reliability under extreme market conditions. The study also highlights the significant role of behavioral and regulatory factors in influencing market stability. Furthermore, a critical research gap is identified, namely the limited focus on emerging financial markets in existing literature. The findings suggest the need for context-specific risk management frameworks, improved regulatory policies, and enhanced financial literacy to support sustainable cryptocurrency adoption.

Sistem Informasi Akuntansi Terkomputerisasi dan Task Technology Fit Terhadap Kinerja Keberlanjutan Pada UMKM di Provinsi Lampung Fabiola, Erika; Rika Gamayuni, Rindu; Pratami Tidespania, Chara
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3237

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Informasi Akuntansi (SIA) terkomputerisasi dan karakteristik tugas terhadap Task-Technology Fit (TTF), serta implikasinya terhadap perceived usefulness dan kinerja keberlanjutan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Provinsi Lampung. Latar belakang penelitian ini didasarkan pada masih rendahnya penerapan sistem informasi akuntansi pada UMKM, khususnya di wilayah semi-urban dan rural, yang berdampak pada rendahnya kualitas pengelolaan keuangan dan kinerja usaha. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pelaku UMKM di Provinsi Lampung. Teknik analisis data yang digunakan adalah Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS), yang meliputi pengujian outer model (validitas dan reliabilitas) serta inner model (pengujian hipotesis). Hasil penelitian menunjukkan bahwa Task-Technology Fit memiliki peran penting dalam meningkatkan perceived usefulness dan kinerja keberlanjutan UMKM. Selain itu, karakteristik tugas terbukti berpengaruh terhadap Task-Technology Fit. Namun, tidak semua hubungan antar variabel menunjukkan pengaruh yang signifikan, yang mengindikasikan bahwa implementasi sistem informasi akuntansi belum sepenuhnya efektif. Hal ini diduga disebabkan oleh adanya ketidaksesuaian antara teknologi yang digunakan dengan kebutuhan tugas serta keterbatasan literasi teknologi pada pelaku UMKM. Penelitian ini memberikan kontribusi teoretis dengan memperkuat relevansi model Task-Technology Fit dalam konteks sistem informasi akuntansi pada UMKM di daerah. Secara praktis, hasil penelitian ini diharapkan dapat menjadi dasar bagi pelaku UMKM, pemerintah daerah, dan pengembang sistem dalam merancang sistem informasi akuntansi yang lebih sesuai dengan kebutuhan pengguna, sehingga mampu meningkatkan kinerja keberlanjutan usaha secara optimal.

Financial Statement Fraud from the Perspective of the Fraud Hexagon Theory Gratia, Ivana; Nur Hadiyati, Siti
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3238

This study aims to examine the effect of fraud hexagon elements, namely pressure, opportunity, rationalization, capability, ego, and collusion, on financial statement fraud in mining companies listed on the Indonesia Stock Exchange during 2022–2024. This study employed a quantitative approach using secondary data obtained from annual financial statements and annual reports. The population consisted of 42 mining companies, while the sample was selected using purposive sampling, resulting in 27 companies or 81 firm-year observations. Financial statement fraud was measured using the F-Score, and the data were analyzed using multiple linear regression. The results show that pressure does not have a significant effect on financial statement fraud. In contrast, opportunity, rationalization, capability, ego, and collusion have significant effects on financial statement fraud. However, the effects of opportunity, capability, ego, and collusion tend to be negative, while rationalization shows a positive direction. These findings indicate that fraud hexagon elements do not operate uniformly in mining companies, and that proxy selection plays an important role in explaining financial statement fraud risk.

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Contact Name
Admin

Contact Email
dinasti.info@gmail.com

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+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