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Journal of Accounting and Finance Management (JAFM)
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 909 Documents
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Strategic Use of AI Image Generators for Product Development and Market Expansion In The Bakery Business Michelle Teodorine; Genoveva Brigitta Indrawan; Michael Manuel; Agung Stefanus Kembau
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.664

Abstract

The evolution of Society 5.0, characterized by advanced technological integration, presents new opportunities for businesses to enhance operations and customer engagement. This study proposes the development of a comprehensive e-commerce website for Olson’s Patisserie, integrated with AI Image Generator technology, to improve digital sales and expand market reach. The proposal is informed by strategic insights from Porter's Five Forces, Fishbone analysis, and the VRIO framework, highlighting the need for enhanced digital marketing, technological integration, and operational efficiency. The website will serve as a central hub for digital marketing, leveraging Meta Ads to boost brand awareness and reach a broader audience. AI features will enable personalized cake design, enhancing customer satisfaction and loyalty through an interactive shopping experience. The platform will also streamline operations with a comprehensive dashboard for order management and real-time analytics, supporting agile decision-making and strategic planning. By addressing identified weaknesses and capitalizing on opportunities, the integration of AI technology into Olson’s Patisserie’s product development process promises to strengthen its competitive position, improve customer engagement, and drive business growth in the dynamic bakery industry.
Determinants of Accounting Information System Performance (Micro, Small, and Medium Enterprises in Bogor Regency, West Java) Apollo Daito
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.666

Abstract

The global competition becomes the greatest challenge being faced by the organizations. The decision making process determines the survival of the organizations. One of the important resources that play a role in decision making is information. Most of the information needed is the organization's accounting information. Micro, Small, and Medium Enterprises (SMEs) have started implementing accounting or bookkeeping for the specific purpose of taxation , credit, capital, developing a business, and so on . However, the application of accounting information systems (bookkeeping or recording) is not necessarily effective and efficient. Accounting information system performance is influenced by certain factors . This study aims to obtain empirical evidence of the influence of organizational culture, organizational commitment, staff competence, and change management to the accounting information system performance. To test the empirical facts, logic necessary arrangement with the Background theory: Karl Marx (1818-1883), Max Weber (1864-1920), Grand Theory: Georg Simmel (1838-1918), Ralf Dahrendorf (1929-2009), Lewis A Coser (1913-2003), Middle Range Theory: Jensen & Meckling (1976), Application Theory: Schein (1992), Hofstede (1991), Iceberg Theory, Wood et al (2001), Luthans (1992), Spencer (1993), Potts & LaMarsh (2004), Huczynski & Buchanan (1991). The research unit is 101 respondents in SMEs in West Jakarta. Methods of analysis tools using path analysis or a combination of correlation and regression to determine the effect of partial and simultaneous. The results of the study after the test of validity, reliability, and the transformation of ordinal data to interval shows the results: organizational culture, organizational commitment, staff competence, change management have significant and positive effect on the performance of accounting information systems partially or simultaneously adjusted R square value of 0.672 or 67.2 % and the rest are other factors outside of the model of 0.328 or 32.8 %. Results of this study have consistency with the entire framework, literature review, and previous research. The suggestion for the study: a) necessary for the development of advanced research outside the model, (b) for SME policies need to consider the development of organizational culture, organizational commitment, staff competence, and change management to improve the performance of accounting information systems.
Pengaruh Likuiditas, Arus Kas dan Leverage Terhadap Financial Distress Wahyu Anggraini
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.668

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, arus kas dan leverage terhadap financial distress. Sampel penelitian ini akan didapatkan dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2019-2021. Untuk mengetahui hubungan antara varibel maka dilakukan analisis data. Analisis yang digunakan dalam penelitian ini adalah multiple regression analysis dimana untuk pengujian parsial menggunakan uji statistik t dan pengujian simultan menggunakan uji statistik anova dan sebelum uji ini dilakukan terlebih dahulu uji asumsi klasik. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh negatif terhadap financial distress sedangkan arus kas dan leverage berpengaruh positif terhadap financial distress.
The Effect Of Green Intellectual Capital, CEO Characteristic, Free Cash Flow On Prudence Moderated By Enviromental Performance tandry Whittleliang Hakki; Herlina Herlina; Karvicha Akwila; Priccilya Jurjanta
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.689

Abstract

The rapid development of many industries in the world has resulted in environmental damage due to excessive use and exploitation of natural resources. As a result, there is a decline in environmental quality resulting in global warming, ozone depletion, pollution, and acid rain. The impact of environmental conventions in the world Montreal Convention, Kyoto Protocol, Ban on the Use of Certain Hazardous Materials and increasing consumer environmentalism can change the context of competition in industries around the world. This study aims to examine the effect of Green Intellectual Capital, CEO Characteristic, Free Cash Flow on Prudence moderated by Environmental Performance. This study took the research population in the energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Green Intellectual Capital, Busy Director, and Free Cash Flow have an effect on prudence but CEO Tenure has no effect on Prudence. Environmental Performance strengthens the influence of Green Intellectual Capital, Busy Director, and Free Cash Flow on prudence and Environmental Performance strengthens the influence of CEO Tenure on prudence.
The Effect Of Corporate Values, Conservatism, And Earnings Quality On Audit Opinion Going Concern Merna Surjadi; Dianmonalisa Sofianty; Tandry Whittleliang Hakki; Pricilla Pohan
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.690

Abstract

Financial Report is the final result of the accounting cycle which is a record of financial information used to describe the financial condition of the company as information for external and internal parties of the company. The purpose of the report is to provide information on the financial position, financial performance and cash flow of the entity that is useful for most users of the report in making economic decisions (Minerva et al., 2020). Earnings quality is often associated with the quality of financial statement audits. the high value of the company, the tendency not to do a going concern audit opinion is greater, because a good company value is considered the profit generated by the company is stable. So this will attract management's interest in practicing going concern audit opinions. This study aims to test two influences, namely the influence of Company Value and conservatism on the going concern audit opinion carried out by the company and the influence of Company Value and conservatism on Earnings Quality. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Firm Value and Earnings Quality has an effect on the Audit Opinion Going Concern, But Conservatism has not effect on Opinion Audit Going Concern. This explains that with the high value of the company, the tendency not to do a going concern audit opinion is greater, because a good company value is considered to be a stable profit generated by the company. So this will attract management's interest in practicing going concern audit opinions.
Improving MSME Performance: Strategic Management Accounting, Accounting Information Systems, And Management Control Systems Moderated By Financial Technology Juan Carlos Pangestu; Karvicha Akwila
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.691

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the strong drivers of the people's economy. Micro, Small and Medium Enterprises (MSMEs) have an important role in the economic and industrial growth of a country, a business entity, especially MSMEs, is required to make changes to increase its competitiveness, this is because many small and medium entrepreneurs start from family / home industries so that their management is not managed properly. Most of the research related to Strategic Management Accounting to date has focused on management accounting practices in manufacturing companies and little attention has been paid to the use of management accounting techniques in MSMEs. Banks are a key component of MSMEs. This study aims to examine the effect of Strategic Management Accounting, Accounting Information Systems, and Management Control Systems on MSME Performance moderated by Financial Technology. This study took the research population from MSME companies in Jakarta, Bandung. The type of data used in this study is primary data which is used as a sample. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. To test the hypothesis, this research uses multiple linear regression analysis. Based on the results of the study, it shows that the variables of Strategic Management Accounting and Accounting Information Systems have a significant effect on MSME Performance, but the Management Control System does not have a significant effect on MSME Performance. Financial Technology strengthens the influence of Strategic Management Accounting and Accounting Information Systems on MSME Performance, but Financial Technology does not strengthen the influence of Management Control Systems on MSME Performance.
Pengaruh Customer Experience dan E-service Quality pada Online re-purchase Intention melalui Customer Satisfaction Puja Risma; Verinita Verinita; Alfitman Alfitman
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.694

Abstract

Penelitian ini bertujuan untuk melihat pengaruh customer experience dan e-service quality yang dimediasi terhadap online repurchase intention pada pelanggan netflix di Kota Padang. Populasinya adalah seluruh pelanggan netflix yang ada di Kota Padang. Kriteria sampel adalah responden yang berlangganan netflix  dalam 3 bulan terakhir dan berdomisili di Kota Padang. Jumlah sampel dalam penelitian adalah 185 responden dengan metode purposive sampling. Penelitian diolah dengan bantuan software PLS 3.0 dan didapatkan hasil customer experience berpengaruh terhadap customer satisfaction, e-service quality berpengaruh terhadap customer satisfaction, customer satisfaction berpengaruh terhadap online repurchase intention, customer experience berpengaruh terhadap online repurchase intention, e-service quality berpengaruh terhadap online repurchase intention, customer satisfaction berpengaruh terhadap customer experience dan online repurchase intention, dan customer satisfaction berpengaruh terhadap e-service quality dan online repurchase intention.
Strategic Innovation and Emerging Markets: Bibliometric Analysis of Trends, Issues and Future Directions Erna Maulina; Agus Taryana; Budiana Ruslan; Ria Arifianti; Tribowo Rachmat Fauzan
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.695

Abstract

This study uses bibliometric analysis to investigate the complex connections between strategic innovation and emerging market. In this dynamic subject, it highlights prospective future research directions and indicates important obstacles and emerging trends. A carefully selected group of 5,467 research papers is extracted from the vast Scopus database using a custom search phrase that is intended to highlight strategic innovation and emerging markets. After a rigorous manual screening procedure that follows the PRISMA protocol, 496 studies are carefully chosen for in-depth bibliometric analysis. This study uses scientific mapping tools to visually display the complex interactions and interconnections among diverse research streams in addition to analyzing the performance of these This study uses bibliometric analysis to investigate the complex connections between strategic innovation and emerging market. In this dynamic subject, it highlights prospective future research directions and indicates important obstacles and emerging trends. A carefully selected group of 5,467 research papers is extracted from the vast Scopus database using a custom search phrase that is intended to highlight strategic innovation and emerging markets. After a rigorous manual screening procedure that follows the PRISMA protocol, 496 studies are carefully chosen for in-depth bibliometric analysis. This study uses scientific mapping tools to visually display the complex interactions and interconnections among diverse research streams in addition to analyzing the performance of these selected publications. The results highlight how important it is for firms to be ambidextrous in order to effectively handle the variety of difficulties and new opportunities that growing markets bring. The capacity to simultaneously investigate novel ideas and make use of current resources becomes essential in this dynamic environment in order to ensure long-term success. This study effectively synthesizes previous material by offering a unique viewpoint on the complex links between strategic innovation and emerging markets. It provides insightful information that advances our knowledge of how companies can successfully negotiate the challenging terrain of emerging markets and adopt strategic innovation in order to prosper in this revolutionary climate.
The Effect of Company Performance, Company Complexity, Company Size on the Board of Commissioners Structure Moderated by Managerial Ownership Juan Carlos Pangestu; Tandry Whittleliang Hakki; Marta Naftalia Elisa
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.702

Abstract

The role of the Board of Commissioners is very important to minimize agency problems so that shareholder wealth maximization can be achieved. Under one board, a number of studies have investigated the effect of the effectiveness of the Board of Directors on their company's performance. In Indonesia, existing research related to the effectiveness of the Board of Commissioners investigates the effectiveness of the Board of Commissioners as one of the determining factors for the possibility of financial distress and investigates effectiveness. This study aims to examine the effect of Company Performance, Company Complexity, Company Size on the Structure of the Board of Commissioners and examine whether there is a role of Managerial Ownership as a moderation in the influence of Company Performance, Company Complexity, Company Size on the Structure of the Board of Commissioners carried out by the company. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the period 2019-2022. The type of data used in this study is secondary data in the form of company financial reports that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of the study, it shows that company performance has a significant effect on the Board of Commissioners Structure, then Company Complexity and Company Size do not have a significant effect on the Board of Commissioners structure. Managerial Ownership strengthens the influence of Company Performance on the Board of Commissioners Structure. Managerial Ownership does not strengthen the influence of Company Complexity and Company Size on the Board of Commissioners Structure.
The Influence of Store Atmosphere, Customer Value and Halal Labeled Products on Customer Loyalty with Customer Satisfaction as a Mediating Variable at Miss Glam Padang City melisa melisa; Syafrizal Syafrizal; Yulia Hendri Yeni
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.703

Abstract

This study aims to determine the effect of store atmosphere, customer value and halal labeled products on customer loyalty with customer satisfaction as a mediating variable at Miss Glam Padang City. The method used in this research is quantitative. The number of samples used was 150 samples. Sampling is done with purposive sampling technique. Sample collection was carried out using a questionnaire via google form and questionnaire. The data analysis method used to prove the correctness of the hypothesis is carried out using Structural Equation Modeling (SEM) through Smart PLS version 4 software. From the results of hypothesis testing, it is found that store atmosphere has no significant effect on customer loyalty, customer value has a significant effect on customer loyalty, halal labeled products have no significant effect on customer loyalty, store atmosphere has no significant effect on customer satisfaction, customer value has a significant effect on customer satisfaction, halal labeled products have a significant effect on customer satisfaction, customer satisfaction has a significant effect on customer loyalty, store atmosphere has no significant effect on customer loyalty mediated by customer satisfaction, customer value has a significant effect on customer loyalty mediated by customer satisfaction, and halal labeled products have a significant effect on customer loyalty mediated by customer satisfaction.

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