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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 909 Documents

81 82 83 84 85

The Influence of Corporate Governance and Covid-19 on Tax Avoidance in Mining Companies Listed on The IDX From 2018 to 2023 Fairuz Rifqoh Nailufar; Masyhuri Hamidi; Mohamad Fany Alfarisi
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.v5i3.710

This study aims to analyze the effect of corporate governance, share ownership, management compensation, and the Covid-19 pandemic on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. Corporate governance is measured by the number of independent commissioners and audit committees, while share ownership includes institutional and managerial ownership. This study uses 20 companies as samples with a total of 120 data observations using the purposive sampling method. The research data were analyzed using panel data regression using EViews12 software. The number of independent commissioners and institutional ownership contribute to a decrease in tax avoidance by increasing supervision and compliance. Conversely, the number of audit committees and management compensation are positively related to tax avoidance, indicating weaknesses in the effectiveness of supervision and compensation incentives that encourage tax avoidance. Managerial ownership has a negative but insignificant effect on tax avoidance. The Covid-19 pandemic shows a positive but insignificant effect, with government policies and corporate governance helping to limit its impact. Overall, the low tax ratio in the mining sector could be related to a combination of these factors, including weaknesses in corporate governance, audit committee effectiveness, institutional ownership, and inadequate compensation incentives. This study also found that the low tax ratio in the mining sector is closely related to tax avoidance practices carried out by companies. The implications of this study are the importance of increasing supervision of corporate governance, especially in terms of the effectiveness of independent commissioners and audit committees, as well as transparency in share ownership and management compensation. Government policies and related authorities need to be strengthened to minimize tax avoidance practices, in order to increase state tax revenues from the mining sector.

The Antecedents of Carbon Emission Disclosure With Carbon Knowledge as Moderation Temy Setiawan; Ahalik Ahalik; Tandry Whittleliang Hakki; Yosan Novanto
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.v5i4.712

Climate change is one of the main problems faced by humans in this decade. Several environmental research institutions state that climate change in the next ten years is considered the most threatening long-term risk. Developed countries contribute 65-70% while poor and developing countries contribute the remaining 30%-35%. One of Indonesia's commitments as a country that is a member of the United Nations Framework Convention on Climate Change. The UNFCCC CoP (Climate Change Conference) is an annual world climate conference, where governments meet to discuss plans to address the climate crisis. This will be the 26th meeting. Where this convention is attended by 195 countries that are members of the United Nations (UN). This study aims to analyze the factors that influence the level of carbon emission disclosure, namely to test and analyze: The Influence of Corporate Environmental Awareness, Corporate Carbon Strategy, Green Corporate Business Strategy and Green Supply Chain on Carbon Emission Disclosure. In addition, this study also tests and analyzes the Role of Carbon Knowledge as a moderating variable for the influence of Corporate Environmental Awareness, Corporate Carbon Strategy and Green Supply Chain on Carbon Emission Disclosure. The analytical method used in this study is path analysis with the pattern of relationships between independent variables in this study being correlative and causal. Based on the results of this study, it shows that Environmental Performance has a significant effect on carbon emission disclosure. Carbon management strategy does not have an effect on carbon emission disclosure. Competitive Business Strategy has a significant effect on carbon emission disclosure. And green supply chain management has an effect on carbon emission disclosure. Carbon Knowledge does not strengthen the effect of environmental performance on carbon emission disclosure, Carbon Knowledge does not strengthen the effect of Carbon Management Strategy on carbon emission disclosure. Carbon Knowledge strengthens the effect of Corporate Business Strategy on carbon emission disclosure. Carbon Knowledge strengthens the effect of Green Supply Chain Management on carbon emission disclosure

The Role of Green Intellectual Capital and Busy Director as Moderators of the Influence of Prudence and Audit Tenure on Integrated Reports Tandry Whittleliang Hakki; Karvicha Akwila; Priccilya Jurjanta
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.v5i4.714

Financial reports are financial information of a company in an accounting period that can be used to describe the performance of a company (Kashmir in Gayatri). Financial reports are said to be good if they have integrity over the information contained therein. Along with the convergence of IFRS, the concept of conservatism is now replaced by prudence, what is meant by prudence in IFRS is that revenue recognition may be recognized even though it is still potential, as long as it meets the provisions for revenue recognition but still uses the principle of prudence in its recognition. After SAK adopted IFRS. This study aims to test the effect of Prudence, Audit Tenure on the Integrated Report and examine whether there is a role of Green Intellectual Capital and Busy Director as a moderation of the influence of Prudence, Audit Tenure on the Integrated Report carried out by the company. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of data used in this study is secondary data in the form of company financial reports which 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. To test the hypothesis, this research uses multiple linear regression analysis. Based on the results of this study, it shows that prudence has an effect on the integrated report, Audit tenure does not have an effect on the audit report, Green Intellectual capital strengthens the effect of Prudence on the integrated report but busy directors do not strengthen the effect of Prudence on the integrated report. Green Intellectual capital strengthens the effect of Audit Tenure on the integrated report but busy directors do not strengthen the effect of Audit Tenure on the integrated report

The Effect of Carbon Management Accounting, Competitive Business Strategic and Carbon Emission Disclosure on Company Performance Moderated by Green Intellectual Capital Tandry Whittleliang Hakki; Karvicha Akwila; Priccilya Jurjanta
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.715

Several climate changes or extreme weather that often occur throughout the world in recent years, this directly makes society focus and increases the level of awareness of climate change that occurs. warming. Global warming is a hot issue and has become a public focus to be discussed in several world organization forums in recent decades. Global warming can be caused by the main factor, namely carbon emissions. This study aims to examine the effect of Carbon Management Accounting, Competitive Business Strategy, and Carbon Emission Disclosure on Company Performance moderated by Green Intellectual Capital. This study took the research population in energy sector companies. 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 this study, it shows that Carbon Management Accounting and Carbon Emission Disclosure have an effect on Firm Performance, but Carbon Emission Disclosure has no effect on Firm Performance. Green Intellectual Capital strengthens the influence of Carbon Management Accounting on Firm Performance and Green Intellectual Capital does not strengthen the influence of Competitive Business Strategy and Carbon Emission Disclosure Strategy on Firm Performance.

Strategic Planning for Sustainable Tourism Development in Pariaman City Adrisoni; Syukri Lukman; Vera Pujani
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.v5i3.718

This study aims to determine Strategic Planning for Sustainable Tourism Development in Pariaman City. It is noted that six informants from the government have participated in this study to help develop tourism in Pariaman City. This study was conducted qualitatively through case studies, this study uses data collection through interviews with informants who have been determined based on the needs and suitability of the problem formulation, then Formulation is carried out with the Quantitative Strategy Planning Matrix (QSPM) Strategy, then Strategy Recommendations and action results in the form of Milestones. Based on the assessment of competition between marine tourism in Pariaman City, it is assessed based on the Competitive Profile Matrix (CPM). Marine tourism that is assessed as a competitive profile is Angso Duo Island, Kasiak Island, and Tangah Island. With the results of the three marine tours, Angso Duo Island is indicated as a potential marine tourism for tourism development. Then based on the results of the QSPM Matrix analysis, a score of 5.704 was obtained, which means that from the selected alternative strategies, the most appropriate strategy to be carried out at this time is an intensive strategy (tourism penetration, tourism development, and product development) or integrative (backward integration, forward integration, and horizontal integration). In conclusion, the main focus that needs to be done in tourism development in Pariaman City is to develop tourism quality through increasing events and characteristic tourism products.

Impact of Innovativeness and Total Quality Management (TQM) on Operational Performance Trough Competitions in XXX Company Rudi Wijaya; Syukri Lukman; Harif Amali Rivai
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.v5i3.719

This research aims to determine the influence of innovativeness and total quality management (TQM) on operational performance through competitive advantage at company XXX. This type of research is quantitative. The sampling method used in this research is probability sampling so the total sample in this research is 164 respondents. The data analysis technique in this research uses descriptive statistical analysis and structural equation modeling (SEM). The results of Innovativeness (X1) have no effect on Competitive Advantage (Z), Innovativeness (X1) has a positive and significant effect on Operational Performance (Y), Total Quality Management (X2) has no effect on Competitive Advantage (Z), Total Quality Management (X2 ) has a positive and significant effect on Operational Performance (Y), Competitive Advantage (Z) has a positive and significant effect on Operational Performance (Y), Innovativeness (X1) has a positive and significant effect on Operational Performance (Y) through Competitive Advantage (Z) and Total Quality Management (X2) has no effect on Operational Performance (Y) through Competitive Advantage (Z) at Company XXX.

Analysis of Cashless Payment Adoption using the Unified Theory of Acceptance and Use of Technology (UTAUT) Rahma Dinda; Mohamad Fany Alfarisy; Rida Rahim
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.v5i3.720

This study aims to analyze the adoption of cashless payments in West Sumatra using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The variables studied include Perceived Usefulness, Perceived Ease of Use, Social Influence, Facilitating Conditions, and Lifestyle Compatibility on the Intention to Use and Adoption of Cashless Payments, moderated by gender and level of education. The method used in this research is Structural Equation Modeling (SEM) with SmartPLS 4.0. Data was obtained from questionnaires distributed to 210 respondents in the cities of Padang, Pariaman, Padang Panjang, Bukittinggi, Payakumbuh, and Solok. The results showed that facilitating conditions and compatibility had a significant positive effect on the intention to use cashless payments, while perceived usefulness, ease of use, and social influence had no effect on the intention to use cashless payments. Furthermore, the intention to use cashless payments had a significant positive effect on the adoption of cashless payments. Meanwhile, gender and education level did not have a significant effect on the relationship between the independent variables and the intention to use cashless payments. This study implies that the government needs to improve facilities and technological support for cashless payment users. It also suggests that researchers should consider other variables that may affect the use of cashless payments in future studies.

Online Reservation Management System to Increase Transaction Efficiency at MOMENKITA Photo Studio Firmansyah Firmansyah; Muhammad Rais Rahmat Razak; Wahyudi Sofyan
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.v5i4.722

“Momenkita Studio” is a small and medium-sized enterprise (SME) operating in the creative industry, specifically as a photo studio. It faces challenges with management that has not yet been optimized. Some noticeable obstacles include the lack of a structured customer record system, often complicated scheduling, and unclear monitoring of studio activities. This inefficient management can lead to schedule overlaps, neglect in record-keeping, and difficulties in tracking payment transactions. This study uses a qualitative method. Therefore, there is a need for a solution that can improve management efficiency. This research discusses the design and development of a web-based customer record application aimed at enhancing management efficiency at “Momenkita Studio” using the waterfall method. This process includes analysis, design, coding, testing, and support stages. The website is designed to simplify the processes of recording, scheduling, and monitoring studio activities, allowing users to focus on the creative aspects of their work.

Pengaruh Firm size, ROA, Thin capitalization Terhadap Penghindaran Pajak Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Enzelin Gintha Rahmadani; Ani Kusbandiyah; Rina Mudjiyanti; Rezky Pramurindra
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.v5i3.728

Di Indonesia terdapat kendala dalam memaksimalkan penerimaan pajak, misalnya upaya wajib pajak untuk mengurangi pembayaran pajak melalui tindakan penghindaran pajak. Tujuan dari penelitian ini untuk mengidentifikasi hubungan antara variabel firm size, ROA, dan thin capitalization terkait dengan penghindaran pajak, dengan kepemilikan institusional sebagai variabel moderasi. Populasi yang diteliti mencakup perusahaan di sektor batu bara yang tercatat di Bursa Efek Indonesia selama rentang tahun 2018 hingga 2022, dengan total sebanyak 42 perusahaan. Penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel, yang menghasilkan 111 pengamatan selama periode 5 tahun. Dari penelitian ini, terlihat bahwa firm size tidak berdampak pada penghindaran pajak, ROA, thin capitalization dan kepemilikan institusional berdampak positif terhadap penghindaran pajak. Kepemilikan institusional tidak dapat memoderasi pengaruh firm size dan thin capitalization terhadap penghindaran pajak. Namun kepemilikan institusional dapat memoderasi dampak ROA terhadap penghindaran pajak.

Exploring the Benefits and Barriers of QRIS Adoption Among Micro Businesses in North Bogor Bisma Widyawan; Achmad Barlian; Joni Haryanto; Mohamad Haddad Bayhaqi
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.v5i4.740

This study explores the role of the Indonesian Standard QR Code (QRIS) in enhancing the business outcomes of micro enterprises in North Bogor Subdistrict. While QRIS has been recognized as a crucial technological advancement for promoting financial inclusion, there remains a reluctance among some micro business owners to adopt it. This research utilizes a descriptive qualitative method, including interviews with micro entrepreneurs who do and do not use QRIS, government officials involved in MSME development, and financial institution representatives. The findings reveal that the adoption of QRIS is often driven by its integration with delivery services rather than its potential to boost business performance. Despite some entrepreneurs experiencing benefits from QRIS, a significant gap in understanding its full potential as a payment method persists. For those not using QRIS, reasons include the efficiency of cash transactions, additional costs, and expectations more on government support in promoting their products to achieve business growth.

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Editorial Address Casa Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

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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