cover
Contact Name
Apollo Daito
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
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,
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.
Articles 539 Documents
The Effect of Partnership Strategy on Business Success (Case Study on Hospitality in West Java) Halimah Zahrah; Agus Rahayu; Puspo Dewi Dirgantari
Journal of Accounting and Finance Management Vol. 3 No. 5 (2022): Journal of Accounting and Finance Management (November-December 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i5.153

Abstract

The phenomenon in the hotel industry, which at the time of this endemic began to rise, made hotel entrepreneurs or managers take advantage of partnerships to increase profits. The benchmark for the success of the company is judged by the small number of problems that occur in the company. This study aims to obtain findings about whether or not the influence of the partnership strategy is suspected on business success. This type of research is descriptive quantitative. The unit of analysis studied were hotel owners in West Java who are members of the Indonesian Hotel and Restaurant Association in the West Java region. The population was taken from the number of hotel entrepreneurs in West Java who are members of the West Java hotel and restaurant business association on instagram @phrijabar as many as 134. The sampling technique uses purposive sampling, because the data source collection technique is carried out by determining a sample of certain considerations. Technical Data Analysis using Simple Linear Hypothesis-Regression Test by testing the Coefficient of Determination, T Test, F Test. Instrument Test using Validity & Reliability analysis. The results of the study found that rejecting H 0 and accepting H 1 which states that there is a significant contribution between the partnership strategy variables on business success in hospitality in West Java. All indicators of these two variable items are valid. The Cronbach's Alpha value of the two variables is realible. This will have an impact on increasing profits, increasing customers and increasing sales.
Konnichiwa's Advertising Model in an Effort to Reach Consumers (Case Study at Konnichiwa Japanese Restaurant, Bandung City) Thalita Syifa Fatimah; Agus Rahayu; Puspo Dewi Dirgantari
Journal of Accounting and Finance Management Vol. 3 No. 5 (2022): Journal of Accounting and Finance Management (November-December 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i5.155

Abstract

Konichiwa is a Micro, Small and Medium Enterprises company that has a Japanese restaurant concept inspired by an Anime (Japanese cartoon). However, Konnichiwa restaurants are still not optimal in carrying out direct promotions or promotions through social media, so many people do not know about Konnichiwa restaurant stores. This study uses a qualitative descriptive type method, with collection using interviews and documentation techniques. The data analysis used was in the form of data reduction, data presentation, and drawing conclusions. The data validation technique uses triangulation techniques. The result of the research is to find that the advertising that Konnichiwa is currently doing is using social media advertising, advertising through banners, and events, and relying on (WOM) or word of mouth.
Apple Inc Advertising Strategy Rd Rafaida Putri Rahmania W
Journal of Accounting and Finance Management Vol. 3 No. 5 (2022): Journal of Accounting and Finance Management (November-December 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.154

Abstract

This study aims to find out the results of an analysis of Apple Inc. in developing its marketing advertising strategy, especially related to the increase in advertising that is Apple's trademark. The method used in this study uses qualitative research methods and literature review. The results of this study indicate that Apple adapts User Generated Content (UGJ) to promote its products on social media, namely product placement on influencers/public figures, which are commonly called endorsements and "buzz" generated by positive reviews in the media. Apple nonetheless created a simple promotional concept that led to loyal customers with an unprecedented market share. Even the products themselves are kept sleek and minimal, with simple color schemes and clean, uncluttered designs.
Determination of Work Experience and Work Supervision on Job Rotation Xi Hexan
Journal of Accounting and Finance Management Vol. 2 No. 5 (2021): Journal of Accounting and Finance Management (November-December 2021)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v2i5.160

Abstract

Research on the determination of work experience and work supervision of work rotation is a scientific article of literature within the scope of human resource management. The object of this study is to investigate the influence of work experience and work supervision on work rotation. The purpose of this study is to determine the influence between variables. The research method uses qualitative methods, which analyze each variable. The results of this study are: 1) Work experience affects work rotation, meaning that with relevant and much work experience, workers will have a high chance of job rotation. So that those who have much experience it is possible to have a high position of position compared to those who do not have little experience or experience; 2) Work supervision affects Job rotation, meaning that the employee's work supervision ability will have an impact on employee work rotation; and 3) Work experience affects work supervision, This means that with the high flying hours of employees, it will have a positive impact on the ability of employees to supervise work.
The Influence of Placement and Training on Performance with Competence in Companies Members of the Indonesian Logistics & Forwarders Association (ALFI) Iman Gandi Mihardja; Masydzulhak Djamil; Ahmad Badawi Saluy
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.157

Abstract

Human resources in the logistics sector still have problems in terms of personal abilities, where most of the employees are elementary school graduates. To support employee performance, it is necessary to adjust work placements, training, and competence as mediators. As intervening factors, the study seeks to determine the impact of placement and training on employee performance and competence. The study was conducted at an ALFI member business that has been in the logistics sector for decades. The quantitative method was applied in the study. The sample-to-variable ratio was used to determine the number of samples, and data was analysed using SEM PLS. The results show that the placement variable has a positive effect on competence, the training variable has a positive effect on competence, the placement variable has a positive effect on employee performance, the training variable has a positive effect on employee performance, the placement variable has an influence on employee performance, the competence variable has an indirect effect on employee performance because competence becomes an intervening variable, and the placement variable has an influence on employee performance.
Determination of Employee Resign Decision: Corporate Culture and Career Development Djoko Setyo Widodo
Journal of Accounting and Finance Management Vol. 2 No. 5 (2021): Journal of Accounting and Finance Management (November-December 2021)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v2i5.162

Abstract

This study aims to determine the factors that influence company resignation decisions, which include company culture and career development. The object of this study is previous research that is relevant to this research. The method used in this study is descriptive qualitative, sourced from previous research that is useful for further research. The results of this study are: 1) Company culture influences employee resignation decisions; 2) Career development affects employee resignation decisions; and 3) Corporate culture affects career development.
Leverage, Company Size, and Audit Quality Effect on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange and Malaysia Exchange for the 2015-2019 Period St. Fadillah Hadaming; Apollo Daito
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.167

Abstract

State revenue from the manufacturing sector had the largest share during the period 2015 - 2019 in Indonesia and Malaysia but has not been able to increase the tax ratio due to indications of tax avoidance practices. This research looks at the elements that affect tax avoidance, including leverage, company size, and audit quality. Using certain criteria, 70 samples from the stock markets of both countries were selected, representing the population. Data research has revealed tax avoidance significantly affected by leverage, and size company, but not by the quality of audit. Meanwhile, tax avoidance is significantly influenced by leverage results, company size, and audit quality simultaneously. This study proposes a model for calculating the avoidance potential with the ETR accounting formula.
The Importance of Traits of Board of Commissioners, company Size, Profitability and Free Cash Flow in Affecting the Dividend Policy Ari Wibowo; Erna Setiany
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.168

Abstract

This study aims to investigate further relates to dividend policy that utilize in company which affected by characteristics of board of commissioners, business size, profitability as well as free cash flow. Secondary data has been used as source of information that obtained by the publication of financial reports that submitted by the Indonesia Stock Exchange (IDX). This study implemented the purposive sampling strategy to select 180 manufacturing companies which have been registered on the Indonesia Stock Exchange between 2018 and 2$020 as research samples. Normality test, heteroscedastic test, autocorrelation test, multicollinearity test, coefficient determination test, linear regression analysis and t-test, those are analysis methods used in this research. The t-test revealed that the characteristics of the commissioners has impact to the company’s dividend policy. While gender representative on the board of commissioners has negatively impacts on dividend policy, number of commissioners and free cash flow both positively affect the dividend policy. The policy relates to dividend distribution did not influence the proportion of independent commissioners, firm size or profitability. However, dividend policy has greatly affected by free cash flow. The research outcomes showed that the proportion of independent commissioners in a company usually lower than the total of commissioners owned by the company. Those Companies tends to allocate retained earnings to develop more profitable projects to get maximum profits. Companies that generate large inflows of free cash are more likely to make large dividend payments to reduce waste on unprofitable projects.
Subjective Normsand Entrepreneurship Education Towards Self-Efficacy and Entrepreneurship Ariyanto Masnun; Chintya Ones Charli; Budi Hartoyo; Rahmadani Hidayat; Menhard Menhard
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.170

Abstract

Setih Setio Muara Bungo Institute of Administration and Health prepares students to become independent and successful entrepreneurs of the future. The purpose of this research is to clarify whether there is a subjective norm in entrepreneurship education regarding self-efficacy in entrepreneurship among students of the Faculty of Management in the business administration course in the eighth semester. Methods of collecting literature review data and field his research, including interviews, observations, and questionnaires conducted on a student population and her sample of 75 people. The data analysis method used to test the hypotheses in this study is SEM-PLS. As a result of testing the direct influence hypothesis, it was shown that entrepreneurship education has a significant impact on self-efficacy, entrepreneurship education has a significant impact on entrepreneurship, and entrepreneurship education has a significant impact on entrepreneurship. I was. I was. However, subjective norms do not significantly influence entrepreneurial intentions.
The Influence E-Service Quality and Complain Handling BSI Mobile on Customer Satisfaction Bella Shafiera Anandita; Agus Rahayu; Puspo Dewi Dirgantari
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.171

Abstract

This study aims for know the influence of e-service quality and complaint handling of BSI Mobile banking on satisfaction office BSI customers Asia Afrika branch, Bandung. Type research conducted is study associative causal. This study conducted at Bank BSI Asia Afrika branch which is located at JL. Asia Afrika No. 107, City of Bandung. Data used in study this is the primary data collected through questionnaire. The sample used in study this are 30 customers of BSI Asia Africa. Deep data analysis techniques study this is analysis multiple linear regression with use IBM SPSS version 25 software assistance. Research results this disclose that good in a manner Partial nor simultaneous there is positive and significant influence from e-service quality and complaint handling on satisfaction customers of Bank BSI Asia Afrika branch, Bandung.

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