cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Heny Kurniawati
Contact Email
christian.harito@binus.edu
Phone
+6221-5345830
Journal Mail Official
jafa@binus.edu
Editorial Address
Jl. Raya Kb. Jeruk No.27, RT.2/RW.9, Kb. Jeruk, Kec. Kb. Jeruk, Kota Jakarta Barat, Daerah Khusus Ibukota Jakarta 11530
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Journal of Applied Finance & Accounting
Published by Universitas Bina Nusantara
ISSN : 19796862     EISSN : 27466019     DOI : 10.21512/jafa.v7i2.6378
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Finance & Accounting (JAFA) showcases useful theoretical and methodological results with the support of interesting empirical applications in the area of Finance and Accounting. Purely theoretical and methodological research with the potential for important applications is also published. Articles in the journal may examine significant research questions from a broad range of perspectives including economics, sustainability, organizational studies and other theories related to accounting and finance phenomena. JAFA is essential reading for academics, graduate students and all those interested in research in accounting and finance. The journal is also widely read by practitioners in accounting, corporate finance, investments and banking.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 4 No. 2 (2012): Publish on June 2012" : 5 Documents clear
EMPIRICAL STUDIES ON EVA AND PROFITABILITY RATIOS ASSOCIATION WITH ANNUAL STOCK RETURN FOR INDONESIA COMPANIES Doan Siscus Kaldianto Lingga; Junius Tirok
Journal of Applied Finance & Accounting Vol. 4 No. 2 (2012): Publish on June 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v4i2.283

Abstract

This research analyzes the influence of Economic Value Added (EVA) and profitability ratios measurement on Indonesian public companies stock returns. The companies are firms that are listed in the Indonesia Stock Exchange (IDX) and that take part in the LQ45 group. The profitability ratios that are used in this research are profit margin (PM), return on sales (ROS), return on equity (ROE), and return on assets (ROA). The aim of this research is to prove the claim that EVA is associated more with company annual stock return rather than profitability ratios. The methodology that is used in this research is a multiple regression test to measure the significance between EVA, profit margin (PM), return on sales (ROS), return on equity (ROE), and return on assets (ROA) with the company annual stock returns. The research result shows that in the end the research prove that EVA does not influence profitability ratios in association with company stock returns. The evidence indicates that profitability ratios are closely associated with company stock returns with the highest significance. More specificly, return on equity (ROE) is the most associated profitability ratio with stock returns followed by return on assets (ROA).
FOUNDING FAMILY OWNERSHIP AND FIRM PERFORMANCE: EMPIRICAL EVIDENCE FROM CONSUMER GOODS INDUSTRY IN INDONESIA Margareta Bambang; Marko S. Hermawan
Journal of Applied Finance & Accounting Vol. 4 No. 2 (2012): Publish on June 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v4i2.284

Abstract

This research investigates the significant influence of family ownership on firm performance in order to provide information to decision makers and other interested parties. The analysis includes comparisons between family and non-family firm performance in Indonesia. The samples are taken from 31 consumer goods companies, listed on the Indonesian Stock Exchange, ranging from 2005 to 2009. The results show that non-family firms perform better than family firms and no significant influence between family ownership and firms’ profitability. On the other hand, family ownership has negative contribution to firm market valuation. The study suggests that family firms have lower financial performance than that of non-family.  Family members within the top position have major control rights and contribute a negative influence to firm performance. The evidence raises concerns about possible profit manipulation and weak governance law in Indonesia, and as a result there is an expropriation of wealth to the majority and family related shareholders.
ANALISA OPTIMALISASI LINI PRODUKSI PENGEMASAN SUSU BUBUK TERPASANG DI PT. TIGARAKSA SATRIA, TBK. Aditia, Denny; Sardjono, Jeddy J.
Journal of Applied Finance & Accounting Vol. 4 No. 2 (2012): Publish on June 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The topic for analysis is the capacity of the production line in PT. TIGARAKSA SATRIA, TBK. where an increase in production capacity is necessary to meet customer demand. First the researchers studied background literature, and then determined the topics to be discussed. Furthermore, they identified and formulated the problem in detail. The researchers then conducted field observations to collect data and processed the data using capacity measurement theory, and linear programming. They then analyzed the results and determine useful conclusions and suggestions for the company. The results of the data processing, gave a total installed production capacity and the remaining available capacity. It was suggested to the company that not too much should be spent producing products of high variation due to wasted setup time. In addition, companies are advised to have a generator set with the aim of reducing the time wasted due to electricity blackouts.
STRATEGI PERTUMBUHAN DANA PIHAK KETIGA PADA BANK SINARMAS Michael Tactria; Slamet Ario Susanto; Ahmad Mukhlis Yusuf
Journal of Applied Finance & Accounting Vol. 4 No. 2 (2012): Publish on June 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The high level of competition in banking to attain Third Party Funds (TPF), spurs banks to continue to lure customers in a variety of ways, starting with improving operational performance, and improving services, to the diversification of products and use of attractive incentive gifts. Sinarmas business group, which recently took over ownership of one of the foreign exchange banks, also must try to anticipate and formulate appropriate strategies to win over the competition in terms of raising public funds. The purpose of this study was to determine the most appropriate strategy for Bank Sinarmas to conduct third-party funds. Methods of research were carried out by referring to the framework of the strategy, after the comparison, the data obtained from the literature study, and various other sources.
ANALISIS KEPUASAN PENGGUNAAN SISTEM INFORMASI PERKREDITAN (STUDI KASUS: KOPERASI PERUMAHAN WANABAKTI NUSANTARA) M. Fajriyansyah S.; Edi Abdurachman
Journal of Applied Finance & Accounting Vol. 4 No. 2 (2012): Publish on June 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v4i2.287

Abstract

In the dynamic aviation business, change is a difficult thing to avoid, especially when it comes to the use of information technology. However, when information technology has been used, many problems can emerge and it is important to comply with the needs and expectations of management, as the company has often allocated large budgets for development. The users also need to know whether it meets their expectations or not. Measurements will be performed by comparing the independent variables of Informativeness, Information Format, Ease of Use, Timeliness and Reliability, as well as user aspects divided into a wide variety of factors, namely Age, Work Experience, , Background Department of Education, Training, and Old Computer Usage. Analysis was conducted on the gap analysis, linear regression analysis, and chi-square analysis. From the analyses there was found to be a significant gap between performance and user expectations in the KPWN credit information system. The regression analysis found that the only variable significantly related to user satisfaction was Reliability, and the chi-square analysis found that Educational Background significantly influenced user satisfaction.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2012 2012


Reset
Filter By Issues
All Issue Vol. 12 No. 2 (2025): Publish on December 2025 Vol. 12 No. 1 (2025): Publish on June 2025 Vol. 11 No. 2 (2024): Publish on December 2024 Vol. 11 No. 1 (2024): Publish on June 2024 Vol. 10 No. 2 (2023): Publish on December 2023 Vol. 10 No. 1 (2023): Publish on June 2023 Vol. 9 No. 2 (2022): Publish on December 2022 Vol. 9 No. 1 (2022): Publish on June 2022 Vol. 8 No. 2 (2021): Publish on December 2021 Vol. 8 No. 1 (2021): Publish on June 2021 Vol. 7 No. 2 (2020): Publish on June 20200 Vol. 7 No. 2 (2020): Publish on June 2020 Vol. 6 No. 1 (2013): Publish on November 2013 Vol. 5 No. 2 (2013): Publish on June 2013 Vol. 5 No. 1 (2012): Publish on November 2012 Vol. 4 No. 2 (2012): Publish on June 2012 Vol. 4 No. 1 (2011): Publish on November 2011 Vol. 3 No. 2 (2011): Published on June 2011 Vol. 3 No. 1 (2010): Published on November 2010 Vol. 2 No. 2 (2010): Published on June 2010 Vol. 2 No. 1 (2009): Published on November 2009 Vol. 1 No. 2 (2009): Published on June 2009 Vol. 1 No. 1 (2008): Published on November 2008 More Issue