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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

82 83 84 85 86

Determination of Competency, Work Discipline and Motivation on employee performance at Universities in Indonesia Adi Muhajirin; Hapzi Ali; Tri Widyastuti; Sugeng Suroso
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.v5i4.743

How to accept educational staff who lack competence with the level of job satisfaction of staff due to lack of competence and measure the level of motivation that has continued to decline since entering the staff, that the level of staff discipline has decreased. Quantitative research, which is a type of research emphasizing the testing of theoretical theories through measuring research variables with numbers and requiring data analysis with statistical procedures. The measuring instrument for this research is a questionnaire, the data obtained is in the form of answers from staff to the questions asked. based on the research objectives that have been set, this type of research is explanatory. The statistical t value of the effect of competence (KO) on motivation (MO) is 5.29 with a positive structural equation coefficient, that competence has a positive and significant effect on motivation. The more competence of university staff, it will increase employee motivation, otherwise the less competence the university staff has, it will reduce work motivation and can even transmit decreased motivation to other staff so that motivation becomes the main thing that must be owned by university staff. For universities, it is better when recruiting educational staff to have basic competencies so that they can increase the motivation of the staff themselves and form an academic culture that is in accordance with academic rules

Analysis of Factors in Efforts to Improve Operational Performance (Study on Clamp Ring Production at PT Pramesta Baja Utama) Muhamad Haikal; Setiyo Purwanto
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.v5i4.744

This research aims to determine and analyze the simultaneous influence of supply chain management, innovation strategies, and total quality management on operational performance in clamp ring production at PT. Pramesta Baja Utama. The method used in this research is a quantitative descriptive method. Data processing was conducted using statistical analysis with a regression model aided by SPSS 26. The sampling method used was saturated sampling, where all members of the population were included as samples. In this study, the sample consisted of 100 employees as respondents. The tests conducted included instrument feasibility tests, classical assumption tests, partial T-tests, simultaneous F-tests, and determination coefficients. It was found that supply chain management had an influence on operational performance in clamp ring production at PT. Pramesta Baja Utama, but the effect was not significant. Based on various analyses and data processing conducted to explore the factors that contribute to improving operational performance, it can be concluded that supply chain management, innovation strategies, and total quality management have a positive and significant simultaneous impact on the operational performance of clamp ring production.

The Influence of e-WOM, Brand Image and Bandwagon Effect on Decisions to Purchase Korean Street Food Family Mart Products Ahmad Hidayat; Tuswoyo Tuswoyo; Ade Arqam Hidayat
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.v5i4.746

This research aims to determine the influence of the variables E-WOM, Brand Image, and Bandwagon Effect on purchasing decision variables for Korean Street Food FamilyMart products. The analysis and testing method used in this research is multiple linear regression analysis. The data used in this research is primary data collected through questionnaires distributed to 114 respondents who are the sample for this research whose criteria are STIAMI students who have purchased Korean Street Food FamilyMart products. The assessment scale in the questionnaire uses a Likert scale with a score range of 1 to 5. Data processing is assisted by the Stata application version 17. The results of this research are: 1). E-WOM does not have a positive and significant effect on purchasing decisions for Korean Street Food products at FamilyMart, 2). Brand Image does not have a positive and significant effect on the decision to purchase Korean Street Food products at FamilyMart, 3) the bandwagon effect has a positive and significant effect on the decision to purchase Korean Street Food products at FamilyMart.

The Influence of Training and Mentoring on Employee Performance through Competence at the Class B Search and Rescue Office in Jambi Iyusnawati Iyusnawati; Pantun Bukit; Osrita Hapsara
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.v5i4.751

The Jambi Class B Search and Rescue Office is a government agency in the province of Jambi, Indonesia, which has the main task of carrying out search and rescue operations in emergency situations, such as searching for missing drowned people, shipwrecks, or natural disasters. This research aims to find out and describe the picture of training, mentoring, competency and performance of employees at the Jambi Class B Search and Rescue Office and to find out and analyze the influence of training and mentoring on employee performance through competency at the Jambi Class B Search and Rescue Office. The method used in this research is descriptive verification and quantitative methods. The research objects in this study were employees at the Jambi Class B Search and Rescue Office. Based on the approach, it can be seen that the number of samples is 65 people. This research uses the path analysis method. Based on the description of training in the good category, mentoring in the right category, competency in the high category and performance in the high category. Based on the research results, training and mentoring simultaneously have a significant effect on competency. Furthermore, training and mentoring partially have a significant effect on competency. Training and Mentoring simultaneously have a significant effect on Performance. Furthermore, partial training has no significant effect on performance and partial mentoring has a significant effect on performance. Competency partially has a significant effect on employee performance at the Jambi Class B Search and Relief Office.

Analysis of the Share Price of IDX Sharia Growth 30 Companies Listed on the Indonesia Stock Exchange Welem Ferdius Mooy; Setiyo Purwanto
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.v5i4.752

This study aims to analyze the effect of Net Profit Margin, Return on Asset and Earning Per Share on the stock price of Idx Sharia Growth 30 companies listed on the Indonesia Stock Exchange (IDX). The approach in this study is to use a quantitative approach and based on its objectives, this type of research is causal, namely research that explains the influence of an independent variable on bound variables. The population of this study is 30 Idx Sharia Growth 30 companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The procedure for determining samples using the purposive sampling method is a sampling method that uses certain considerations. Based on the results of the selection, all companies meet the criteria. The independent variables in this study are Net Profit Margin, Return on Asset and Earning Per Share and the dependent variable is the stock price. Data analysis uses multiple linear regression analysis. The results of the analysis show that Net Profit Margin, Return on Asset and Earning Per Share have a positive and significant effect on stock prices. The results of the Coefficient of Determination showed that the Adjusted R-squared value was 63.2% and the remaining 36.8% was influenced by other factors that were not present in this study.

Analisis Strategi Pemasaran Dalam Meningkatkan Volume Penjualan Pada UD. Tahu Murni Kota Gunungsitoli Tekun Iman Telaumbanua; Yupiter Mendrofa; Ayler Beniah Ndraha; Yuterlin Zalukhu
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.v5i4.754

Marketing has a crucial role in increasing product sales and introducing products to consumers. UD. Tahu Murni, located in Gunungsitoli City, is a business that focuses on tofu production with additional tempeh products. Although the business is still in operation, tofu production shows stagnation, with an increase only occurring on weekends. This is due to the lack of effective marketing strategies to attract a wider consumer base. This study aims to evaluate the marketing strategies implemented by UD. Tahu Murni in an effort to increase its sales volume. The main focus of this research is to identify the constraints faced in the marketing strategy as well as to propose improvement measures. Based on the results of the study, it was found that the marketing strategy of UD. Tahu Murni has not been optimized. The business still relies on traditional marketing methods such as word of mouth, direct sales, and direct distribution, which have proven to be slow and inefficient in expanding the market. Improving product quality and product planning based on consumer complaints is not enough to significantly increase sales volume.

Analisis Resistensi Pegawai Dalam Kebijakan Jam Kerja di Dinas Pendidikan Kota Gunungsitoli Agusdarmawati Zai; Meiman Hidayat Waruwu; Eliagus Telaumbanua; Ayler Beniah Ndraha
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.v5i4.756

This research aims to analyze employee resistance to the working hour policy at the Gunungsitoli City Education Office, which has an impact on the effectiveness of public services. The research method used is descriptive qualitative, with data collection through observation, interviews, and documentation. The results show that employee resistance is mainly influenced by a strong organizational culture, incompatibility with the new policy, and lack of employee participation in the policy planning process. The study found that such resistance resulted in decreased work discipline, which negatively impacted the quality of public services. The discussion of the results underscores the importance of inclusive and transparent management strategies in designing and implementing policies, to improve employee compliance and reduce resistance. The conclusion of this study confirms that active involvement of employees in policy planning and participatory approaches can minimize resistance and improve organizational performance and the quality of public services at the Gunungsitoli City Education Office.

The Role Of Religiousity Leadership As A Moderation Of Factors Affecting Organization Performance After Publish Of The Minister Of BUMN Number SE-7/MBU/07/2020 Yohanes Mardinata Rusli
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.v5i3.763

The effectiveness of an organization in achieving its vision, mission, and organizational goals cannot be separated from the role of its leader. The role of the leader can be seen from his leadership style. This study aims to analyze the role of religious leadership of a leader in strengthening or weakening the factors that influence the performance of BUMN companies with the banking industry sector. The factors that influence the performance of an organization are seen from the servant leadership, organizational culture, and work ethic of the company.This study uses a quantitative method with primary data obtained from the distribution of questionnaires that will be carried out in this study to respondents who are employees working at State-Owned Enterprises in the Banking Industry sector with an assessment for their superiors in the department where they currently work. This study uses samples that have been collected or returned from both physical questionnaires and digital questionnaires with google forms consisting of 159 BUMN employees working in the banking sector who are domiciled in the cities of Jakarta and Bandung as respondents from 170 questionnaires distributed. The results of the study indicate that Servant Leadership and Organizational Culture have a positive effect on organizational performance. However, work ethic does not affect organizational performance. Religiousity Leadership can moderate the influence of Servant Leadership and Organizational Culture on Organizational Performance. However, Religiousity Leadership cannot moderate the influence of work ethic on organizational performance. This research contributes to organizational management, especially State-Owned Enterprises in the banking sector so that they can improve their organizational performance after the publication of the Circular Letter from the Ministry of BUMN

Analysis of Annual Spt Reporting Article 21 Before and After the Implementation of the E-Filling System at PT Surya Toto Indonesia, Tbk Efa Wahyuni; Tommy Kuncara
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.v5i4.771

The purpose of this research is to understand and gather information on how the employees of PT. Surya Toto Indonesia fulfill their obligations as taxpayers in reporting their Annual Income Tax Return (SPT) for PPh 21, to identify the advantages and disadvantages of the e-filing system, and to explore several efforts to overcome the challenges associated with this system. It also aims to examine the differences in reporting the Annual Income Tax Return (SPT) for PPh 21 before and after the implementation of the e-filing system. The data processed in this research is sourced from primary data, which includes qualitative data from interviews and the company profile of PT. Surya Toto Indonesia, Tbk, and quantitative data related to the calculation of PPh 21 on irregular income for employees. The findings of this study indicate that the employees of PT. Surya Toto Indonesia have fulfilled their obligations as taxpayers in reporting the Annual Income Tax Return for PPh 21. In the implementation of the e-filing system, there are both advantages and disadvantages. Differences have been noted before and after the implementation of the e-filing system in terms of the Notification Letter Form (SPT), tax calculation procedures, time/place effectiveness, efficiency, archiving, data submission of the SPT, and taxpayer compliance.

The Impact of Earnings Per Share, Debt to Equity Ratio, and Company Size on Stock Returns in Miscellaneous Industrial Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (2016-2020) Lestari Lestari; Sigit Mareta
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.v5i4.772

This study investigates the impact of earnings per share, debt to equity ratio, and company size on stock returns. The research focuses on manufacturing companies within the miscellaneous industrial sector listed on the Indonesia Stock Exchange during the 2016-2020 period. A purposive sampling technique was employed to select the sample. Descriptive statistics were used as the analytical method, with data analysis conducted using the SPSS application. The findings reveal that earnings per share have a significant negative impact on stock returns, the debt to equity ratio has a significant effect, while company size does not significantly influence stock returns. These results suggest that investors should carefully consider a company's earnings per share and debt to equity ratio when making investment decisions, as these factors significantly affect stock returns. Meanwhile, company size may not be a critical determinant for stock return predictions within this sector.

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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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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