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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

87 88 89 90 91

Studi Fenomenologi Pemahaman Mahasiswa Akuntansi Terhadap Perpajakan Niko Nashwan Putra Prasetiya; Elga Yulindisti; Gita Desyana
Journal of Accounting and Finance Management Vol. 7 No. 4 (2026): Journal of Accounting and Finance Management (September - October 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i4.3806

Penelitian ini bertujuan untuk memahami pengalaman mahasiswa akuntansi dalam mempelajari perpajakan melalui pendekatan studi fenomenologi. Metode penelitian yang digunakan adalah kualitatif dengan teknik pengumpulan data berupa wawancara mendalam kepada mahasiswa akuntansi semester 6 Universitas Tanjungpura. Hasil penelitian menunjukkan bahwa mahasiswa memandang mata kuliah perpajakan sebagai mata kuliah penting karena berkaitan dengan dunia kerja, khususnya di bidang akuntansi dan keuangan. Namun, mahasiswa masih mengalami kesulitan dalam memahami materi perpajakan karena banyaknya aturan, perubahan regulasi, dan perhitungan pajak yang cukup rumit. Untuk mengatasi kesulitan tersebut, mahasiswa menggunakan beberapa cara seperti membaca ulang materi, berdiskusi dengan teman, mengerjakan latihan soal, dan bertanya kepada dosen. Penelitian ini menunjukkan bahwa pengalaman belajar, motivasi, dan metode pembelajaran memengaruhi tingkat pemahaman mahasiswa terhadap perpajakan.

Rasio Keuangan Terhadap Financial Distress Berbasis Model Altman Z-Score Pada Perusahaan Tekstil dan Garmen Monica Tamba; Tiya Nurfauziah; Haryono Haryono
Journal of Accounting and Finance Management Vol. 7 No. 4 (2026): Journal of Accounting and Finance Management (September - October 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i4.3815

Sektor tekstil dan garmen Indonesia menghadapi banyak tekanan karena pandemi COVID-19, lonjakan biaya produksi, dan serbuan impor. Hal ini menyebabkan sejumlah emiten di Bursa Efek Indonesia mengalami masalah keuangan, termasuk kebangkrutan PT Sritex pada tahun 2024. Tujuannya studi ini ialah untuk melihat bagaimana pengaruh likuiditas (CR), leverage (DAR), dan profitabilitas (ROA) terhadap probabilitas terjadinya financial distress. Studi ini dilakukan dengan menggunakan model Altman Z-Score pada 9 perusahaan tekstil dan garmen yang terdaftarkan Bursa Efek Indonesia dari 2020 hingga 2024. Penelitian dilakukan menggunakan pendekatan kuantitatif asosiatif kausal, dengan 45 unit observasi yang dipilih melalui purposive sampling. Common Effect Model (CEM) digunakan untuk melakukan analisis regresi logistik biner panel. Hasil Penelitian menampilkan CR (p = 0.0321)berpengaruh negatif dan signifikan terhadap probabilitas terjadinya financial distress, DAR (p = 0.1890) tidak berpengaruh signifikan, dan ROA (p = 0.0405) berpengaruh negatif dan signifikan terhadap probabilitas terjadinya financial distress.

Manajemen Kinerja Subbagian Protokol dalam Meningkatkan Efektivitas Penyelenggaraan Kegiatan Keprotokolan di Badan Kepegawaian Negara Sunaryo Dilengan; Neneng Sri Rahayu
Journal of Accounting and Finance Management Vol. 7 No. 4 (2026): Journal of Accounting and Finance Management (September - October 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i4.3843

Manajemen kinerja memiliki peran krusial dalam akuntabilitas sektor publik, namun studi yang secara khusus mengkaji unit pendukung masih sangat terbatas. Sebagian besar penelitian terdahulu lebih berfokus pada unit teknis atau pelayanan publik langsung, sehingga terdapat kesenjangan penelitian mengenai unit pendukung administratif seperti subbagian protokol. Penelitian ini bertujuan untuk menganalisis penerapan manajemen kinerja pada Subbagian Protokol Badan Kepegawaian Negara, mengidentifikasi faktor-faktor yang memengaruhinya, serta mengevaluasi perannya terhadap efektivitas kegiatan. Metode yang digunakan adalah kualitatif deskriptif dengan pengumpulan data melalui wawancara semi-terstruktur, observasi, dan dokumentasi terhadap sepuluh informan kunci yang dipilih secara purposif. Data dianalisis menggunakan model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa perencanaan dan pelaksanaan kinerja berjalan baik secara operasional, namun pemantauan dan evaluasi belum sistematis serta indikator masih berorientasi pada output. Keberhasilan kinerja sangat dipengaruhi oleh kepemimpinan dan koordinasi, sementara beban kerja tinggi menjadi kendala utama. Kebaruan penelitian ini terletak pada formulasi model manajemen kinerja yang berfokus pada unit pendukung administratif internal di lembaga pemerintah.

Predictive Accuracy of the Arbitrage Pricing Theory Across Presidential Regimes: Evidence from Indonesia's LQ45 Index Erna Garnia; Siti Riyyan Lisaumi; Yanwar Ayu Putri Anggraeni
Journal of Accounting and Finance Management Vol. 7 No. 4 (2026): Journal of Accounting and Finance Management (September - October 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i4.3855

The Indonesian capital market is shaped by macroeconomic forces that drive stock return movements, yet evidence on how accurately factor-based asset pricing predicts returns under different political regimes remains limited. This study examines the Arbitrage Pricing Theory on the LQ45 Index across the Yudhoyono and Widodo presidencies and evaluates its predictive accuracy using mean absolute deviation. Seven dominant macroeconomic factors were derived from forty-one variables through principal component analysis. The sample comprised 23 stocks in the Yudhoyono period and 35 in the Widodo period, selected purposively, and was analyzed using multiple linear regression, dummy-variable difference tests, and prediction-error measurement across four return groups. The seven factors were jointly significant for stock returns in every group, while the direction of individual effects varied across return groups, and most factors showed no significant difference between the two periods. The model produced its lowest prediction error in the low-return group during the Widodo period. The study's novelty lies in reducing forty-one macroeconomic variables into seven interpretable factors and comparing the theory's predictive accuracy across presidential regimes and return groups, offering emerging-market evidence for investors and portfolio managers.

Pengaruh Perceived Organizational Support dan Core Values Kementerian Keuangan terhadap Kinerja Pegawai melalui Public Service Motivation pada Instansi Vertikal Direktorat Jenderal Perbendaharaan di Provinsi Jawa Timur Affandi Pattangai; Umu Khouroh; Sunardi Sunardi
Journal of Accounting and Finance Management Vol. 7 No. 4 (2026): Journal of Accounting and Finance Management (September - October 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i4.3859

Meskipun menghadapi kompleksitas tugas yang tinggi dan mitra kerja terbanyak dibanding provinsi lain, kantor-kantor vertikal Direktorat Jenderal Perbendaharaan di Provinsi Jawa Timur mampu menunjukkan kinerja organisasi yang unggul di tingkat nasional, sementara studi terdahulu mengenai determinan kinerja pegawai masih menunjukkan hasil yang belum konsisten. Penelitian ini bertujuan mengkaji pengaruh perceived organizational support dan Core Values Kementerian Keuangan terhadap kinerja pegawai Ditjen Perbendaharaan di Provinsi Jawa Timur melalui mediasi public service motivation. Penelitian ini menggunakan metode analisis partial least square structural equation modelling (PLS-SEM) dengan alat bantu SmartPLS 4, dan data dikumpulkan melalui kuesioner daring terhadap 189 responden yang tersebar di 16 unit kerja. Hasil penelitian menunjukkan bahwa variabel eksogen dalam model mampu menjelaskan variasi kinerja pegawai sebesar 38,8 persen dan public service motivation sebesar 36,3 persen. Perceived organizational support tidak berpengaruh langsung terhadap kinerja pegawai, tetapi berpengaruh melalui peningkatan public service motivation, sedangkan Core Values berpengaruh langsung sekaligus tidak langsung melalui public service motivation. Kebaruan penelitian terletak pada pemodelan public service motivation sebagai mediator dalam konteks perbendaharaan negara di Indonesia.

The Role of Digital Marketing in Increasing Purchase Intention at the Agricultural Input Business Unit of BUMDes Karya Nyata Salimbatu Muhammad Kasmijul; Siti Insani
Journal of Accounting and Finance Management Vol. 7 No. 4 (2026): Journal of Accounting and Finance Management (September - October 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i4.3862

The Village-Owned Enterprise (BUMDes) Karya Nyata in Salimbatu Village plays a strategic role in driving the local economy through its Agricultural Production Facilities (Saprodi) business unit. Amidst the rapid development of information technology, the utilization of digital media has become crucial for expanding market reach. This study aims to determine and analyze the extent of the influence of digital marketing on consumer purchase intention in the Saprodi business unit of BUMDes Karya Nyata Salimbatu. This study employed a quantitative approach with an associative method. Primary data collection was conducted by distributing Likertscale questionnaires to 49 respondents, who are farmers and the target market of the BUMDes. Data analysis was performed using SPSS software, encompassing instrument quality tests (validity and reliability), classical assumption tests (Shapiro-Wilk normality and heteroscedasticity), simple linear regression analysis, partial hypothesis testing (t-test), and the coefficient of determination analysis (R2). The empirical testing results proved that digital marketing has a positive and highly significant effect on purchase intention, obtaining a probability significance value of 0.000 (< 0.05) and a regression equation of Y = 13.818 + 0.420 X. The coefficient of determination (R Square) value was 0.234, indicating that the digital marketing variable contributed 23.4% to the fluctuation in consumer purchase intention, while the remaining 76.6% was influenced by other factors. The conclusion of this study confirms that the proactive and informative optimization of social media channels, such as WhatsApp and Facebook, is highly effective in stimulating farmers' purchasing decisions.

The Influence of AI-Based Content Personalization on Brand Loyalty on E-Commerce Platforms: A Study on Generation Z in Indonesia Sugito Sugito; Aryani Sairun
Journal of Accounting and Finance Management Vol. 7 No. 4 (2026): Journal of Accounting and Finance Management (September - October 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i4.3723

The rapid integration of artificial intelligence (AI) in e-commerce has made personalized content a central strategy for fostering consumer-brand relationships. However, understanding how such personalization shapes brand loyalty among digitally native Generation Z consumers in emerging markets remains limited. This study qualitatively explores the perceptions of Indonesian Gen Z regarding AI-driven content personalization on e-commerce platforms and how these perceptions influence brand loyalty. In-depth semi-structured interviews were conducted with 25 Gen Z e-commerce users aged 18–26 in Indonesia. Data were analyzed using thematic analysis. Findings reveal five core themes: perceived utilitarian convenience, emotional value and relational signaling, privacy intrusion and the “creepiness” factor, conditional brand loyalty, and the moderating role of digital literacy. Personalization that delivers relevant and timely recommendations strengthens both attitudinal and behavioral loyalty by enhancing shopping efficiency and making consumers feel valued. Conversely, overly intrusive personalization triggers privacy concerns, distrust, and potential defection. The study contributes a nuanced, context-rich understanding of the personalization–loyalty dynamic, highlighting the privacy calculus that Gen Z performs. It offers managerial implications for e-commerce platforms in balancing personalization with transparency to sustain loyalty in the Indonesian market.

Dividend Policy, Profitability, Investment Decisions and Firm Value in Emerging Markets a Bibliometric and Systematic Literature Review Abraham Patayoan; Karl Henry Weley; Novie P. Sibilang
Journal of Accounting and Finance Management Vol. 7 No. 4 (2026): Journal of Accounting and Finance Management (September - October 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i4.3890

This study maps and synthesizes research on dividend policy, profitability, investment decisions, and firm value in emerging markets. The review addresses fragmented findings and limited integration among these financial decisions. Using a bibliometric and systematic literature review design based on the PRISMA framework, 60 open-access Scopus journal articles were retained for bibliometric mapping, while 48 direct or mechanism-related studies supported qualitative synthesis. VOSviewer and content analysis were used to examine publication trends, methods, theories, thematic structures, and relationship patterns. The findings show rapid publication growth after 2022, concentration in Asian emerging-market contexts, and dominance of panel regression, mediation analysis, and generalized method of moments. Firm value and profitability form the intellectual core, linked with dividend policy, investment decisions, governance, ESG, capital structure, and financial performance. The study’s novelty lies in integrating these findings into a connected capital-allocation framework in which profitability generates resources, dividend policy governs distribution or retention, and investment decisions allocate retained resources, while institutional and governance conditions shape their translation into firm value.

Pengaruh Ekosistem Komunikasi Pemasaran Berbasis Kecerdasan Buatan terhadap Perilaku Konsumen Marchel Refrent Thomas; Cynthia Clara Jessica Pangalila; Ronny H. Walean
Journal of Accounting and Finance Management Vol. 7 No. 4 (2026): Journal of Accounting and Finance Management (September - October 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i4.3893

Kecerdasan buatan telah mengubah komunikasi pemasaran digital, tetapi pengaruh khusus interaktivitas dan personalisasi terhadap perilaku konsumen belum sepenuhnya dipahami. Penelitian ini menguji pengaruh interaktivitas dan personalisasi berbasis kecerdasan buatan terhadap keterlibatan konsumen dan niat beli pada 190 pengguna platform digital berbasis kecerdasan buatan di Indonesia. Data dikumpulkan melalui survei daring dengan teknik purposive sampling dan dianalisis menggunakan pemodelan persamaan struktural kuadrat terkecil parsial. Hasil penelitian menunjukkan bahwa interaktivitas berpengaruh positif kuat terhadap keterlibatan konsumen (koefisien = 1,081), sedangkan personalisasi berpengaruh negatif terhadap keterlibatan (koefisien = -0,382), yang menunjukkan paradoks personalisasi dan privasi. Namun, personalisasi berpengaruh langsung positif terhadap niat beli (koefisien = 0,325). Keterlibatan konsumen memediasi sebagian hubungan antara interaktivitas dan niat beli serta memediasi secara negatif hubungan antara personalisasi dan niat beli. Penelitian ini memperluas Model Penerimaan Teknologi dengan menunjukkan bahwa dua kemampuan kecerdasan buatan dapat bekerja melalui jalur psikologis yang berbeda dan berlawanan. Pemasar digital disarankan memprioritaskan interaksi responsif, transparansi penggunaan data, dan kontrol pengguna agar personalisasi berlebihan tidak melemahkan kepercayaan dan keterlibatan konsumen.

Peran Moderasi Kualitas Audit pada Tax Avoidance dan Biaya Hutang Dewi Kusuma Wardani; Adelvia Adelvia
Journal of Accounting and Finance Management Vol. 7 No. 4 (2026): Journal of Accounting and Finance Management (September - October 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i4.3606

Penelitian ini menganalisis pengaruh penghindaran pajak terhadap biaya hutang serta menguji peran kualitas audit sebagai variabel moderasi. Latar belakang penelitian ini didasarkan pada adanya perbedaan pandangan mengenai dampak penghindaran pajak terhadap persepsi risiko kreditur, di mana praktik tersebut dapat memberikan efisiensi pajak tetapi juga berpotensi meningkatkan risiko perusahaan. Tujuan penelitian ini adalah untuk menguji pengaruh penghindaran pajak terhadap biaya hutang serta mengetahui apakah kualitas audit dapat memperkuat atau memperlemah hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa penghindaran pajak berpengaruh signifikan terhadap biaya hutang dengan arah negatif, yang berarti semakin tinggi penghindaran pajak maka semakin rendah biaya hutang. Selain itu, kualitas audit terbukti mampu memoderasi hubungan tersebut dengan memperlemah pengaruh penghindaran pajak terhadap biaya hutang. Dengan demikian penghindaran pajak lebih dipandang sebagai bentuk efisiensi perusahaan selama masih berada dalam batas regulasi, serta keputusan kreditur dalam menetapkan biaya hutang tidak hanya bergantung pada praktik perpajakan tetapi juga mempertimbangkan kualitas audit dan informasi keuangan perusahaan.

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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