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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 539 Documents

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The Effect of Competence and Compensation of Early Childhood Teachers on the Performance of Early Childhood Teachers in the City of Pematang Siantar Rotua Herriay Maria Simangunsong; Prista Tarigan; Noor Sembiring
Journal of Accounting and Finance Management Vol. 2 No. 4 (2021): Journal of Accounting and Finance Management (September-October 2021)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v2i4.137

Educational institutions need teachers who are competent or capable of teaching and carrying out their duties as educators and able to manage their work as well as possible in order to achieve the desired results for students. Compensation is an important factor and a challenge for many organizations to maintain and attract human resources. Different organizations compete for quality human resources because the quality of work is determined by the skills of its human resources. This reason causes many organizations to devote relatively large funds to developing their human resources so that they have the skills that match their needs. All teachers are entitled to a good income, including honorary and non-PNS teachers, including salary and allowances. Article 14 of the law on teachers and lecturers stipulates that all teachers are entitled to a decent income above the minimum subsistence. Providing fair and proper compensation will improve teacher performance so that they can carry out their duties properly.

The Effect of Work Environment and Work Motivation on Employee Performance at PT Industry Publishing Pokta Opang Abdul Gopar; Prista Tarigan; Noor Sembiring
Journal of Accounting and Finance Management Vol. 2 No. 6 (2022): Journal of Accounting and Finance Management (January-February 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v2i6.138

Work environment and work motivation are one of the factors that influence employee performance, the purpose of this study is to determine the effect of work environment and work motivation on employee performance at PT Pokta Terbit Industri collected data through a questionnaire using a Likert scale, the questionnaire was given to 75 respondents, namely employees of PT Industry Publication Pokta, the number of respondents is based on the slovin formula with an alpha of 10%. Data analysis technique with instrument test, classical assumption test, multiple linear regression test and F test and T test. The results of this study indicate that the work environment and work motivation have a positive and significant effect either simultaneously or partially on employee performance at PT Industry Publishing Pokta.

Analysis of Non-Performing Loans in PT. Bank Rakyat Indonesia (Persero) Tbk, Unit Lubuk Begalung 2019-2020 Dety Lafera
Journal of Accounting and Finance Management Vol. 2 No. 4 (2021): Journal of Accounting and Finance Management (September-October 2021)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v2i4.139

Banks in general, in carrying out their operations to obtain business results, are always faced with a risk. One of the risks experienced by a bank is the large ratio of non-performing loans or what is called Non-Performing Loans/NPLs. Based on Bank Indonesia regulations, a bank has a dangerous potential if the bank has an NPL ratio of more than 5%. This study aims to analyze the level of non-performing loans at PT. Bank Rakyat Indonesia (Persero) Tbk Lubuk Begalung Padang Unit in 2019-2020. This research was conducted using quantitative methods. The data used in this study are the total number of loans (BRIGuna, KUPEDES, KUR) and the number of loans experiencing problems (BRIGuna, KUPEDES, KUR) in 2019-2020. This study uses trend analysis as a data analysis tool. From the results of a partial analysis, BRIGuna's NPL level for 2019-2020 was 0, respectively, in very healthy conditions and 15.62% in unhealthy conditions. BRIGuna's NPL increased by 156% in 2019-2020. The KUPEDES NPL level for 2019-2020 is 5.35% for unhealthy conditions and 2.15% for healthy conditions respectively. KUPEDES's NPL decreased in 2019-2020 by 59.82%. BRIGuna's NPL increased by 156% in 2019-2020. The KUR NPL rate for 2019-2020 was 4.04% each. with fairly healthy conditions and 2.07% with healthy conditions. KUR NPLs decreased in 2019-2020 by 48.74%.

Determination of Liquidity Ratio: Analysis Before IPO and After IPO Harry Pambudi
Journal of Accounting and Finance Management Vol. 2 No. 4 (2021): Journal of Accounting and Finance Management (September-October 2021)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v2i4.140

Article Literature Review of Determinants of Company Liquidity Ratios related to the influence of Pre-IPO Conditions and Post-IPO Conditions is a scientific article to find out the phenomenon of influence between variables in further research related to the preparation of a hypothesis, within the scope of Financial Management. The preparation of this Literature Review article applies library research techniques, which are searched through Google Scholar, Mendeley and other academic online media. The issues raised in this article (Literature Review) are: 1) The effect of the condition of the company before the IPO on its liquidity ratio; 2) Effect of Company Conditions After IPO on Liquidity Ratio. Besides these two independent (exogenous) variables that influence the dependent variable (endogenous) Liquidity Ratio, other factors that can also be factors are Sales Growth, Earning per Share (EPS), and Ownership Structure.

The Influence of Leadership, Education, Mutations on Teacher Career Development Aprizal Wahyudi Diprata; Ahmad Syukri; Kasful Anwar Us
Journal of Accounting and Finance Management Vol. 2 No. 4 (2021): Journal of Accounting and Finance Management (September-October 2021)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v2i4.146

This article discusses and analyzes the influence of education, training and transfers on teacher career development, as additional insight for teachers and prospective teachers so they can understand matters that influence career development. The method of writing this Literature Review article uses library research methods sourced from online media such as Google Scholar, Mendeley and/or other academic online media. The results of this article are: 1) Leadership influences teacher career development; 2) Education influences teacher career development; and 3) Mutations affect teacher career development. In addition to these 3 exogenous variables that affect the endogenous variables in the placement of subordinates, there are many other factors including training, promotion, competence and work environment.

Effect of Leadership Style, Reward and Punishment and Compensation Against Employee Motivation M. Raka Mahendra; Faroman Syarief
Journal of Accounting and Finance Management Vol. 2 No. 6 (2022): Journal of Accounting and Finance Management (January-February 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v2i6.147

Article Literature Review of the Effects of Leadership Style, Reward and Punishment and Compensation on Employee Motivation is a scientific article that aims to build a research hypothesis on the influence of variables to be used in further research, within the scope of Human Resource Management. The method of writing this Literature Review article is the library research method, which is sourced from online media such as Google Scholar, Mendeley and other online academic media. The results of this article are that: 1) Leadership Style influences Employee Motivation; 2) Reward and Punishment affect Employee Motivation; and 3) Compensation has an effect on Employee Motivation. Apart from these 3 exogenous variables that affect the endogenous variable Employee Motivation there are many other factors including Competency, Performance Assessment and Work Culture.

Pay System in Improving Job Satisfaction Arlen Mardayanti; Hapzi Ali; Ahmad Syukri; Kasful Anwar Us; Afif Fuadi
Journal of Accounting and Finance Management Vol. 2 No. 5 (2021): Journal of Accounting and Finance Management (November-December 2021)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v2i5.148

This article discusses and analyzes the influence of the pay system, organizational culture and leadership style on job satisfaction, as an additional insight for teachers and prospective teachers so they can understand the things that affect job satisfaction. The method of writing this Literature Review article uses library research methods sourced from online media such as Google Scholar, Mendeley and/or other academic online media. The results of this article are: 1) the payroll system has an effect on job satisfaction; 2) organizational culture influences job satisfaction; and 3) leadership style influences job satisfaction. In addition to these 3 exogenous variables that affect endogenous variables in job satisfaction, there are many other factors including the work environment, working conditions, job security.

Analysis of the Level of Efficiency and Effectiveness in Measuring Financial Performance at the Secretariat of the DPRD of West Sumatra Province in 2020-2021 Dety Lafera
Journal of Accounting and Finance Management Vol. 2 No. 6 (2022): Journal of Accounting and Finance Management (January-February 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v2i6.149

This study aims to determine and analyze the level of effectiveness and efficiency in measuring financial performance at the Secretariat of the DPRD of West Sumatra Province for 2020-2021 which is measured using shopping variance analysis, shopping growth analysis, shopping harmony analysis, and shopping efficiency. The research method used is quantitative research. In this study, data collection techniques were carried out by means of documentation and interviews. The data type used is secondary data. The results of this study show that the performance of the capital expenditure budget as seen from the analysis of expenditure variance in 2020-2021 shows that the expenditure variance is in good condition but the realization of spending is far from the planned expenditure budget. The performance of the capital expenditure budget is seen from the growth of growth expenditures fluctuating and in 2020-2021 the growth is negative but is said to be capable because the growth is positive. The performance of the expenditure budget as seen from the analysis of spending harmony in 2020-2021 has not reached the portion in general and has not been able to carry out activities for the needs of its development activities because the portion has not been able to reach the portion in general. The performance of the capital expenditure budget is seen from the expenditure efficiency ratio in 2020-2021, each of which is said to be good because the realization of the budget does not exceed the budget and this shows that the Secretariat of the DPRD of West Sumatra Province has made savings on the budget.

The Effect of Earning Per Share and Return on Investment on the Share Price of PT Astra Otoparts Tbk (2012-2021 Period) Maolani Paij Watiningsih; Prista Tarigan
Journal of Accounting and Finance Management Vol. 2 No. 5 (2021): Journal of Accounting and Finance Management (November-December 2021)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v2i5.150

Financial reports are a form of information published by companies to meet the needs of investors that describe how much the company's wealth, income earned by the company, as well as information about the company's achievements. Apart from being information for investors, financial reports can also be a reference for companies to make decisions and predict what will happen in the future. After having information in the form of financial reports, the next activity is to evaluate the company's performance, namely by analyzing financial statements. This activity is carried out by analyzing financial ratios. In general, financial ratios are analytical activities carried out with the aim of describing a comparison between the values ??of the components in the financial statements. Financial ratios are divided into several ratios, namely, liquidity ratios, solvency ratios, activity ratios and profitability ratios. Of the four ratios, researchers use a profitability ratio where the ratio is closely related to all investment activities and the ratio shows that the greater the value of the ratio, the better the company's ability to earn profits. In this ratio, there is one ratio, namely Return on Investment (ROI), which is the ratio used to calculate the value of an investment. For example, investors want to know the potential ROI of an investment before providing any funds to a company. Another factor in measuring the soundness of a company apart from financial ratios is by looking at stock prices.

Effect of Work Discipline and Employee's Motivation on Employee's Work Performance in the Proclamation Manuscript Formulation Museum with Communication as an Intervening Variable Emir Fikri Herdani; Masydzulhak Djamil
Journal of Accounting and Finance Management Vol. 3 No. 5 (2022): Journal of Accounting and Finance Management (November-December 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i5.152

This study aims to determine the direct or indirect effects between motivational variables and work discipline variables on performance variables and another objective is to find the independent variable that has the most influence on the performance variable. The subjects of the study were 40 employees of the Proclamation Manuscript Formulation Museum. Questionnaires were used to collect data, which were then analyzed using multiple linear analyses. The results indicate that motivation and work discipline have a significant direct influence on communication. Motivation and work discipline have a significant direct effect on performance. Motivation and work discipline had a significant indirect impact on performance with communication as an intervention variable. To improve work efficiency, it is necessary to improve motivation and work discipline, because work efficiency will increase with the increase and flourishing of motivation and working environment.

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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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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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