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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

83 84 85 86 87

Analisis Penerimaan Pendapatan Asli Daerah (PAD) Ditinjau Dari Kontribusi PAD, Elastisitas PAD dan Kinerja Pajak Daerah Pada Pemerintah Kota Sibolga Riatno Jonni Parulian; Deliana Deliana; Ilham Hidayah Napitupulu
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.v5i4.773

This study aims to analyze the contribution of local revenue, the elasticity of local revenue and the performance of local taxes in the Sibolga City government. Local Own Revenue is the right of the local government which is recognized as an increase in the value of net assets obtained from local taxes, local levies, the results of the management of separated local assets and other legitimate local revenue. This research was tested on the sibolga city local government in 2018-2022. The data analysis technique used in this research is descriptive and quantitative analysis. The results of the analysis show that the contribution of local revenue tends to be unfavorable, the elasticity of local revenue tends to be elastic to gross regional domestic product and the performance of local taxes tends to be very effective.

Analisis Hubungan Politik Utang Indonesia dan China Untuk Menghindari Debt Trap Diplomacy Zhafarina Jauza Az Zahro; Faris Al-Fadhat; Andy Prasetiawan Hamzah
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.v5i4.785

The analysis of the political relationship of Indonesia's debt to China to avoid debt trap diplomacy discusses the political debt relationship between Indonesia and China, particularly considering the intensive cooperation and debt assistance that China has provided to Indonesia, as well as the establishment of loan condition regulations that threaten the use of the state budget as a payment tool. This writing aims to understand the development of Indonesia's debt to China, whether Indonesia is trapped in a Debt Trap, and how Indonesia can avoid Debt Trap Diplomacy. This research employs a qualitative descriptive analysis method, utilizing previously published sources with data collection sourced from books, journals, and other online media such as websites, databases, and information available on the internet. Based on dependency theory, it shows that loan conditions with high interest rates and strict repayment terms reflect unfavorable lending conditions. The increase in debt to China for the Indonesian economy can stimulate the country's growth, but a significant economic dependence can also make Indonesia more vulnerable to Debt Trap Diplomacy. The research results indicate that based on the analysis of Indonesia's debt to China, there has been a tendency for an increase over the past five years. Indonesia is also still in a position of safe debt ratios, both by national and global standards, and does not fall into the category of Debt Trap Diplomacy. Several steps, approaches, and diplomatic efforts have also been undertaken by Indonesia to avoid Debt Trap Diplomacy.

Do Intellectual Capital and Corporate Reputation Matter to Firm Value Enhancement: The Mediating Role of Financial Performance Dyah Febriantina Istiqomah; Dyah Metha Nurfitriasih; Dela Dwi Candra
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.v5i4.794

This study examines the effect of intellectual capital and corporate reputation on firm value by mediating financial performance. Non-physical capital of the firm, such as intellectual capital and corporate reputation, that is considered good, becomes a positive signal for stakeholders so that it can affect the firm's high value through good financial performance. The research was conducted using a quantitative approach. The research analysis unit comprises food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The research sample of 23 companies was selected using the purposive sampling method, so the total research observations were 92 observations for four years. Data collection was carried out using documentation techniques, including data analysis using panel data regression analysis. The Sobel test was conducted to determine whether mediation occurred or not. The analytical tool used is Eviews 12 Enterprise software. The study's results provide evidence that intellectual capital and corporate reputation can indirectly affect firm value through the mediation of financial performance. The form of mediation that arises is full mediation.

Pengaruh Financial Distress, Firm Size, Leverage, dan Ceo Retirement terhadap Prudence (Studi Empiris pada Perusahaan Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia tahun 2019-2022) Ahmad Sovi Amrillah; Zulfikar Zulfikar
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.v5i4.795

Prudence is a conference of accounting conservatism or which means the principle of prudence in recognizing income or assets and expenses that can result in shrinking the profits generated by a company in order to reduce the risk of uncertainty in the future. This study aims to examine the factors that affect prudence in food and beverage sector companies on the Indonesia Stock Exchange in 2019-2022. The sampling technique used in this study is purposive sampling. A total of 97 companies have met the criteria as an observation unit. The method of analysis used is multiple linear regression analysis. The results provide empirical evidence that financial distress, firm size, leverage, and ceo retirement affect prudence.

Analysis of Factors Influencing Student Financial Management Fathimatus Zahro Fazda Oktavia; Dharmawan Iqbal Akbar; Farisa Nur Maula
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.v5i4.796

Financial difficulties are not always caused by the influence of income, but are also influenced by errors in managing finances, for example not planning a financial plan. There are many factors that influence students' financial management behavior. The purpose of this study is to analyze three factors that influence students' financial management, namely financial literacy, self-confidence and the quality of financial learning. The research method used is quantitative descriptive with a population of 83 students of the Accounting Department of the State Polytechnic of Malang in 2023. The results of the study show that financial literacy, self-confidence, and the quality of financial learning have a positive effect on students' financial management, both partially and simultaneously.

Analisis Kondisi Keuangan Pemerintah Kota Sibolga Tahun 2018-2022 Arne Frans Marhuasa Simamora; Deliana Deliana; Ilham Hidayah Napitupulu
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.v5i4.799

This research was aimed to know financial condition of government Sibolga for the years 2018-2022 from efficiency of PAD ratio, effectiveness of PAD ratio, expenditure compatibility ratio and Financial Dependency Ratio. The research used is analitical descriptive. The data collection techniques used in this research were field research and library research. Descriptive and ratio analysis was used to appraise efficiency of PAD ratio, effectiveness of PAD ratio, , expenditure compatibility ratio and Financial Dependency Ratio. The result of this research pointed that (1) efficiency of PAD ratio of Sibolga for each year was 1,59% in average which mean efficiency of PAD was already efficient. (2) The Government of Sibolga is still less effective in managing PAD with an average effectiveness ratio of 76.20%. (3) the highest ratio results from operating expenditures is 85,89% in 2021 and the lowest ratio in 2018 is 77,58%. The highest ratio of capital expenditures to the total expenditure is 22,39% in 2018 and the lowest ratio in 2019 is 14,04%. The Government of Sibolga still prioritizes operational expenditure compared to capital expenditure.(4) Financial Dependency Ratio of Sibolga government during 2018-2022 is 83.88% categorized very high, this condition shows the dependency level of Sibolga Goeverment is very high to the central government.

Analisis Pengelolaan Barang Milik Daerah Kota Sibolga Musliadi Lubis; Deliana Deliana; Ilham Hidayah Napitupulu
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.v5i4.800

This study aims to analyze the management of regional assets in the City of Sibolga, identify the challenges faced in the management process, and determine the steps that need to be taken to ensure more orderly asset administration. The operationalization of the variables in this study is based on the management of regional assets according to Minister of Finance Decree (KMK) Number 288/KMK.06/2023. Data collected using interviews, observations, and documentation, with key informants including the Head of the Agency, Head of Budgeting Division, Head of Assets Division, and Head of Treasury and Accounting Division. The qualitative data management technique follows the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing and verification. The findings indicate that the management of regional assets in Sibolga City faces various challenges such as inaccurate asset data, lack of supervision and control, suboptimal coordination between OPDs, and insufficient asset security and maintenance. To address these issues, it is recommended that the Sibolga City Government enhance human resource capacity, develop an integrated asset management information system, optimize the budget for asset maintenance and security, and improve supervision and control over the use of fixed assets

Determinan Harga Saham pada Perusahaan Pertambangan Di Indonesia Tarisa Aurella; Elok Heniwati; Ira Grania Mustika
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.v5i4.801

Before making an investment, investors must analyze stock prices to avoid unfavorable situations. This study aims to determine the effect of Return on Asset (ROA), Return on Equity (ROE) and Current Ratio (CR) on stock prices in mining companies listed on the Indonesia Stock Exchange. This study uses quantitative research. The population in this study is mining companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling and obtained 42 data samples. The data in this study are secondary data obtained from the Indonesia Stock Exchange (IDX) and the company's official website. This study uses data analysis techniques, namely multiple linear regression analysis using IBM SPSS version 29. The results of this study indicate that return on assets does not affect stock prices in mining companies, return on equity has a positive and significant effect on stock prices in mining companies and current ratio does not affect stock prices in mining companies.

Upaya Pemerintah Dalam Mengelola Diversity Sumber Daya Manusia Di Kecamatan Gunungsitoli Barat Evi Trisanti Zebua; Ayler Beniah Ndraha; Palindungan Lahagu; Fatolosa Hulu
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.v5i4.803

Kecamatan Gunungsitoli Barat is an area rich in cultural diversity, religion and strong customary traditions, and is inhabited by people with diverse ethnic backgrounds, including Batak and Malay. This diversity, although a great potential, also presents challenges for sub-district government organizations, especially in managing ethnic and cultural differences that can trigger social tensions. Issues of discrimination and unequal access to economic resources and employment opportunities are also issues that require serious attention. In addition, the limited political participation of some groups threatens the balance of representation in the sub-district government. This research uses a qualitative approach with a case study method to identify the challenges faced by the sub-district government in managing human resource diversity. The results show that appropriate strategies and policies are needed to create harmony in managing such diversity. Three main efforts that can be made by the sub-district government include: a) organizing cross-cultural training programs, b) implementing inclusive policies to ensure equal opportunities for all individuals, and c) building a monitoring and evaluation system to ensure effectiveness and transparency in managing HR diversity.

Analysis of Mobile Banking Usage and Other Factors on Banking Productivity in Indonesia Using the Malmquist Productivity Index (MPI) Approach Yohana Marnala Marpaung; Fajra Octrina
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.v5i4.804

This study analyzes the impact of fintech technology on the productivity and efficiency of traditional banks in Indonesia that provide mobile banking services. While fintech has improved financial transactions and operational efficiency, previous research shows mixed results regarding the effect of fintech on bank productivity. This study fills the research gap by analyzing how fintech integration affects the efficiency of traditional banks using recent data. Using the Malmquist Productivity Index (MPI), this study evaluates the efficiency of nine traditional banks in Indonesia based on annual report data. The variables analyzed include Mobile Transaction Market Share (PH), Gross Domestic Product (GDP), Non-Performing Loan Ratio (NPL), Capital Ratio (CAP), Total Assets (A), and M2 Exchange Rate (MS). The descriptive analysis results show that the variables of NPL, CAP, and total assets have no significant impact on productivity. However, GDP and M2 have a strong influence on improving bank efficiency through fintech technology. This study concludes that fintech is important to improve banking efficiency in Indonesia and banks should prioritize technological innovation to boost productivity. Further research is needed to explore additional variables in this relationship.

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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

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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