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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

84 85 86 87 88

Pengaruh Ketidak Optimalan Implementasi Penyetaraan Jabatan Pengawas Kejabatan Fungsional terhadap Kinerja Pegawai di Universitas Borneo Tarakan Dewi Mirayanthi; Yaya Mulyana; Sofjan Aripin
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.v5i4.815

Tujuan dari penelitian ini adalah untuk melihat bagaimana kinerja Pegawai Negeri Sipil (PNS) di Universitas Borneo Tarakan terpengaruh oleh ketidakoptimalan implementasi penyetaraan jabatan pengawas ke jabatan fungsional. Penelitian ini dilakukan melalui pendekatan studi kasus kualitatif deskriptif. Wawancara mendalam dilakukan dengan PNS dan pimpinan institusi yang relevan. Analisis data dilakukan secara tematik, fokus pada tiga dimensi utama: komunikasi yaitu konsistensi, sumber daya yang mencakup sumber daya manusia dan peralatan. Hasil penelitian menunjukkan bahwa komunikasi yaitu konsistensi, dan sumber daya yang mencakup sumber daya manusia dan peralatan kurang optimal dalam implementasi kebijakan penyetaraan jabatan yaitu tugas yang diberikan oleh atasan tidak sesuai dengan Jabatan Fungsional. Kesimpulannya, penyetaraan jabatan di Universitas Borneo Tarakan memerlukan perbaikan dalam proses komunikasi dan penyesuaian kompetensi pegawai agar efektif dalam meningkatkan kinerja dan kualitas pelayanan publik.

Human Capital Strategy Implementation for Business Plan at Material Handling Rental Services Startup LogisMe Muhammad Mukhlis; Rhian Indradewa; Edi Hamdi; Ketut Sunaryanto
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.v5i4.825

Efficient logistics and warehousing operations heavily rely on effective material handling and cleaning processes. The utilization of equipment like lifting scissors, hand stackers, and forklifts is crucial for the safe and smooth movement of raw materials, finished products, and heavy cargo within these facilities. Nevertheless, the substantial financial outlay for such equipment presents a significant hurdle for businesses in this industry. Despite this capital-intensive challenge, the logistics and warehousing sector has witnessed substantial growth, primarily driven by the e-commerce surge ignited by the COVID-19 pandemic. The escalating demand for online shopping has exerted considerable pressure on supply chains, necessitating expanded warehousing and transportation infrastructure. Human Resource Planning (HRP) involves strategically allocating and optimizing human capital within an organization. This process aligns with short, medium, and long-term objectives by determining the necessary workforce to meet operational requirements. HR planning translates organizational goals into specific human resource targets, ensuring the availability of skilled personnel to support business operations. LogisMe has a flexibility of working style and hours which combines both offline and online / remote working styles empowered with virtual office and Employee Self Service (ESS). The company also supports for employees work-life balance and rewards.

The Influence of Leadership Style on Employee Performance: The Role of Employee Motivation at PT AHI Tbk Niknik Ahmad Munawar; Fifit Hadiaty
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.v5i4.826

This study aims to analyze the impact of leadership style, work environment, and motivation on employee performance at PT. AHI Tbk. Using a quantitative method with a sample of 200 employees, data were analyzed using Smart PLS 3. The results indicate that leadership style has a significant effect on employee performance, with a t-statistic of 4.326 and a p-value of 0.000. Conversely, the work environment did not show a significant effect on employee performance, as evidenced by a t-statistic of 1.253 and a p-value of 0.211. Additionally, motivation did not function as a significant mediator between leadership style and employee performance. These findings suggest that improving employee performance can be achieved through the development of effective leadership styles, although the work environment aspects require further evaluation. The recommendations generated from this study include enhancing leadership training programs, improving working conditions, and focusing on employee motivation development. This research is expected to provide insights for management and stakeholders to improve employee performance through a more holistic approach.

Pengaruh Harga, Variasi Produk dan Lokasi Terhadap Keputusan Memilih Tempat Hangout (Studi Kasus Pada Wisata Kuliner di Tepian Teratai Kabupaten Berau Kalimantan Timur) Agung Reynaldi; Ike Kusdyah Rachmawati; Yunus Handoko
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.v5i4.833

Tepian Teratai becomes one of the favorite culinary tourism destinations to hangout in Berau District. This is because this district does not yet have a mall or shopping center with limited available famous culinary outlets. Other Tepian also have the same business model, namely a group of street vendors along the banks of the Segah River. However, compared to other Tepians, Tepian Teratai still becomes the favorite choice to hangout. This study aimms to identify and analyze 1) the effect of price on the decision to choose, 2) the effect of product variation on the decision to choose, 3) the effect of location on the decision to choose, and 4) the effect of price, product variation, and location on the decision to choose. This quantitative study used a multiple linear regression analysis technique. The population in this study were visitors to Tepian Teratai, Berau District, East Kalimantan, whose number was unknown / infinite. This study involved 100 respondents as samples selected using a purposive sampling technique. The results of the study showed that 1) price had a positive and significant effect on the decision to choose, 2) product variety had a positive and significant effect on the decision to choose, 3) location had a positive and insignificant effect on the decision to choose, and 4) price, product variety, and location simultaneously had a positive and significant effect on the decision to choose.

Determinants of Risk Management Disclosure Study of Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange Yolifiandri Yolifiandri; Islamiah Kamil; Sri Anjarwati
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.v5i4.851

This research aims to analyze how risk management disclosure is seen from the implementation of corporate governance (institutional ownership, audit committee, independent commissioner) and company size, which is the main issue of this article, which business actors hope can mitigate business risks. The population of this research is banking industry companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The research sampling technique that the researcher used was purposive sampling. The analysis technique that researchers use is multiple regression analysis and descriptive statistics. The data analysis that researchers used was with the help of the SPSS version 26 application. The results of this research simultaneously show that company size, audit committee, independent commissioner and institutional ownership jointly influence risk management disclosure. Partially, company size has an effect and is not significant on risk management disclosure, the audit committee has a significant effect on risk management disclosure. independent commissioners have an inversely proportional effect on risk management disclosures, there is an influence of institutional ownership which is not significant and inversely proportional to risk management disclosures

Pengaruh Financial Difficulty Level, Growth Opportunity, Company Size, Leverage dan Profitabilitas terhadap Konservatisme Akuntansi Dea Pratiwi; 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.v5i4.853

This study aims to analyze the effect of financial difficulty level, growth opportunity, company size, leverage, and profitability on accounting conservatism. This type of research is a quantitative method. The population in this study was obtained from data from non-financial companies that publish financial statements and annual reports on the Indonesia Stock Exchange (IDX) and the company's official website for the period 2020-2022. This research data is secondary obtained through direct access on the website of Indonesia Stock Exchange (IDX) (www.idx.com) and the company's official website. Sampling method using purposive sampling, and obtained the final results of the company as a sample of 552 companies. The method of analysis used is multiple linear regression analysis. The results provide empirical evidence that financial difficulty level, growth opportunity, company size, leverage does not affect the accounting conservatism, while profitability affects the accounting conservatism

Pengaruh Environment Social Governance (ESG) Score Terhadap Kinerja Keuangan Perusahaan Yang Terindeks IDX ESG Leader Tahun 2020-2023 Puri Wahyu Anggraini; Tri Darma Rosmala Sari
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.v5i5.888

This study aims to analyze the effect of ESG Score on the financial performance of companies indexed by IDX ESG Leader in 2020-2023. This study uses a purposive sampling method for sampling. The population of this study is companies indexed by IDX ESG Leader in 2020-2023. The data obtained in this study were 10 companies indexed by IDX ESG which were used as research samples with an observation period of 2020-2023. The data source used in this study came from the official website of the company indexed by IDX ESG Leader. The data analysis technique in this study used simple linear regression analysis with the help of SPSS 25. In 2020-2023, assessing company performance based on information from the company's financial statements alone was not enough for stakeholders in making decisions. Stakeholders need other information such as non-financial information, namely the economic, environmental, and social aspects contained in the sustainability report. The results of this study are that ESG Scores have an impact on the financial performance of companies listed on the IDX ESG Leader index in 2020-2023.

Analisis Perbandingan Kinerja Keuangan Perbankan Sebelum, Selama dan Setelah Masa Pandemi Covid-19 yang Terdaftar Pada Bursa Efek Indonesia Efrata Megasari Wibowo; Pingkan Debora Runtu; Elvis Ronald Sumanti
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.v5i5.897

This research aims to assess the financial performance comparison of banks listed on IDX before, during, and after the COVID-19 pandemic, using financial ratios such as LDR and CAR. A quantitative research method with a comparative approach is utilized. The population includes 48 banking companies listed on the IDX from 2018 to 2024. Statistical methods applied are descriptive analysis and paired sample t-tests. The findings reveal a significant difference in financial performance based on the LDR ratio across the pandemic phases, while no significant difference is observed for the CAR ratio.

Pendekatan Theory of Planned Behaviour dalam Rekayasa Perilaku Penggunaan Informasi Akuntansi Manajemen pada UMKM Rosy Aprieza Puspita Zandra; Elvyra Handayani Soedarso; Rizky Prasetya; Apit Miharso
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.v5i5.906

The use of management accounting information by micro, small and medium enterprises (MSMEs) is often still limited. This is due to the perception that financial recording is complicated and does not provide direct benefits. This research aims to determine the intentions of business actors in Tulusbesar Village in using management accounting information after receiving intervention in the form of training and mentoring. The method used is the Correlational Study with Intervention approach with the framework of the Theory of Planned Behavior. Data was collected through a questionnaire that measured three main variables, namely attitudes, subjective norms, and behavioral control. The research results show that these three variables have an almost equal contribution to business actors' intentions, with attitudes contributing 33.9 percent, subjective norms 33.3 percent, and behavioral control 32.6 percent. Interventions in the form of training and mentoring increase respondents' positive perceptions of accounting and strengthen social support and self-confidence in implementing financial records. The conclusion of this research is that positive attitudes, supportive social norms, and an adequate sense of control jointly influence the intention and behavior of using accounting information. Further mentoring programs and collaboration with the business community are recommended so that the implementation of accounting among MSMEs is more optimal.

Analisis Strategi Pemasaran Pada Coffee Shop (Studi Kasus Pada Misi Kopi Kota Tebing Tinggi) Muhammad Husni Sinulingga; Meilita Tryana Sembiring; Iskandarini Iskandarini
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.v5i5.928

Misi Kopi is a coffee shop in Tebing Tinggi that offers both coffee and non-coffee beverages, along with snacks for customers. The business utilizes both traditional and digital marketing strategies to boost sales. This study aims to evaluate Misi Kopi’s marketing strategy through a SWOT analysis (strengths, weaknesses, opportunities, and threats) in comparison to other coffee shops in Tebing Tinggi City. The research follows a descriptive qualitative approach, with a sample of 10 informants. Data collection was conducted through interviews and questionnaires, while SWOT analysis was used for data analysis. The findings show that Misi Kopi has significant internal and external factors that allow it to compete successfully in the local market. The IE matrix places Misi Kopi in the first quadrant, indicating its competitive advantage. The study also highlights the need for Misi Kopi to enhance its product quality and leverage social media marketing to further promote its offerings

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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