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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 123 Documents
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FACTORS AFFECTING FRAUD PREVENTION AND ITS IMPLICATION TO THE QUALITY OF FINANCIAL STATEMENTS Monika Budiman; Choirul Anwar; Sudjono Sudjono
Journal of Applied Finance & Accounting Vol. 8 No. 1 (2021): Publish on June 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i1.6858

Abstract

The study aims to determine the effect of internal control, internal audit, risk-based audit, audit committee, and whistleblowing system on fraud prevention and its implications to the quality of financial statements. The sample consisted of 7 companies from 12 populations of chemical sub-sector companies and 5 companies from 10 populations of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2018. Data were collected using questionnaires with 154 respondents. The analysis technique using Structural Equation Modeling (SEM) and processed with Lisrel 8.8. The results indicate that, partially, internal control, internal audit, risk-based audit, and audit committee have a positive and significant effect on fraud prevention, while the whistleblowing system partially has a negative and insignificant effect. However, simultaneously, the direct effect of internal control, internal audit, risk-based audit, audit committee, and whistleblowing system on fraud prevention have a positive and significant effect. The results also show partially internal control, internal audit, whistleblowing system, and fraud prevention have a positive and significant effect on the quality of financial statements while risk-based audit has a positive but not significant effect and the audit committee has a negative and insignificant effect on the quality of financial statements. However, simultaneously, the indirect effect of internal control, internal audit, risk-based audit, audit committee, whistleblowing system on the quality of financial statements through fraud prevention have a positive and significant effect.
APPLIED PUBLIC SECTOR ACCOUNTING FOR BROADBAND INFRASTRUCTURE DEVELOPMENT WITH PUBLIC PRIVATE PARTNERSHIP SCHEME: A LITERATURE REVIEW Evi Steelyana
Journal of Applied Finance & Accounting Vol. 8 No. 1 (2021): Publish on June 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i1.7364

Abstract

Governments all around the world are increasingly focusing on Public-Private-Partnership (PPP) schemes to develop broadband infrastructure. Private sector participation in the development and funding of public infrastructure has had a substantial impact on the delivery of public services. In PPP Broadband Infrastructure, there has been no attempt to integrate the literatures in order to present a holistic view. To expand our knowledge of PPPs in Public Sector Accounting Discipline, the author conducted a systematic literature review of articles published in international journals and to analyze the contribution of it to the body of knowledge. By using a qualitative method, the objective of the study is to find the major theme of public sector accounting literatures based on research of PPP in Broadband Infrastructure for the past 20 years (2000-2020)  from the qualified international journals. The study also aims to find contribution of the major theme on infrastructure development and the direction of  the future research that  need to be addressed.  The study found that UK is the country which has been publishing journals on PPP with high intensity of publication. Another findings are the literatures were published in high quality journal with scopus indexed  is 60% in Q1 and followed 25% in Q2 and 15% in Q3. The main findings of this study identified four main topics in this discipline which are Public Policy Strategy has become the major theme in the field of research and become the first rank, followed by another themes which are PPP Implementation, PPP Framework and Value of Money.  Therefore, in PPP research as part of Public Sector Accounting Literatures has shown that Public Policy Strategy as part of government’s role in shaping the regulatory framework and plays an important role to catalyst the infrastructure development into the next level.
CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT: EVIDENCE OF LISTED INDONESIAN COMPANIES Evelyn Natasya
Journal of Applied Finance & Accounting Vol. 8 No. 1 (2021): Publish on June 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i1.7381

Abstract

The purpose of this research is to investigate the relationship of corporate governance  such as competence of board commissioner and audit committee, audit quality and earnings management in 434 manufacturing sector companies listed in Indonesia Stock Exchange period year 2016-2018. Earnings management proxied by discretionary accrual and profitability proxied by return-on-asset. The results of this study are: (1) firm’s size as control variable is significantly negative influences earnings management (2) profitability which proxied by return-on-asset is significantly negative influences earnings management. Meanwhile, this research did not find support evidence that competence of board commissioner, competence of audit committee, audit quality, revenue growth connection significantly influences on earnings management. Companies can analyze the earnings management through company size and financial ratios such as profitability.
DESIGNING VALUE ADDED TAX POLICY ON PEER-TO-PEER LENDING IN INDONESIA Nafis Dwi Kartiko; Ismi Fathia Rachmi
Journal of Applied Finance & Accounting Vol. 8 No. 1 (2021): Publish on June 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i1.7387

Abstract

Fintech is one of the newest business models in finance that take advantage of technological advances. One form of fintech in Indonesia is peer-to-peer lending. Based on the 1984 VAT Law, one service not subject to value-added tax is financial services. The reason globally for this is the difficulty in determining the tax base. However, according to the authors, these reasons cannot be accepted by considering the peer-to-peer lending business model. The authors provide reasons based on classical theory and existing empirical facts. This research outlines the urgency of establishing laws at the level of laws on fintech and the imposition of value-added taxes on peer-to-peer lending in Indonesia. In conclusion, the authors suggest that the government needs to (1) encourage the formation of laws and regulations at the level of the law on fintech to include criminal provisions such as laws in other financial institutions; (2) imposing a value-added tax on peer-to-peer lending, and (3) We encourage tax authorities to issue implementing regulations related to the imposition of value-added tax on peer-to-peer lending in Indonesia.
AN EVALUATION OF INTERNAL CONTROL IMPLEMENTATION: A CASE STUDY OF EXHIBITION COMPANY Yanti Yanti
Journal of Applied Finance & Accounting Vol. 8 No. 1 (2021): Publish on June 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i1.8122

Abstract

This study aimed to evaluate the revenue cycle implemented in the Exhibition Company to identify the weaknesses and limitations of internal controls related to revenue cycles by referring to the COSO's Internal Control Framework. The study uses a qualitative descriptive approach by assessing the current revenue cycle implemented at the Exhibition Company and the internal control. The process of collecting data is through interviews and observation. Based on the evaluation, there are weaknesses in internal control in the revenue cycle applied by the company. This study indicates that the internal control is still not effective following the COSO framework, leading to the possibility of a fraudulent act in the company. Therefore, as its business continues growing, it is essential to focus more on its revenue cycle system and internal control to implement an effective and efficient procedure to support its operating performance. Furthermore, it suggests improvement as needed based on COSO's internal control framework to overcome the discovered potential weaknesses.
ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS SALES AND CASH RECEIPTS TO IMPROVE INTERNAL CONTROL Meiryani Meiryani; Reyhan Reyhan
Journal of Applied Finance & Accounting Vol. 8 No. 2 (2021): Publish on December 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i2.8130

Abstract

Sales accounting information system and cash receipts is one of the sub-systems in accounting information that describes the correct procedures for sales and cash receipts activities. The problem in this study is how to implement a sales information system and cash receipts at PT Sumber Alfaria Trijaya. The type of research used by researchers in the preparation of this study is a qualitative method. The data used in this study is primary data. Data collection procedures are observation, documentation and direct interviews to the object of research. The conclusion of this study is the application of accounting information systems in cash sales and cash receipts at PT Sumber Alfaria Trijaya is still not good, seen from the dual function, namely the delivery function which doubles as a warehouse function and the lack of data and completeness. The analysis of the accounting information system for cash sales and cash receipts on internal control at PT Sumber Alfaria Trijaya is still not good and weak because there are several problems including the existence of multiple functions by the Assistant Head of the store, cash is not directly deposited to the Bank. In the cash function bill, and the amount of cash receipts from cash sales deposited in the bank on the third day not on the day of the transaction. Then there is also no periodic or sudden checking of cash balances by internal control.
THE COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE AND TRADING VOLUME DURING MERS AND COVID-19 ON THE INDONESIA AND MALAYSIA STOCK EXCHANGE Agustini Hamid; Risky Arshanty
Journal of Applied Finance & Accounting Vol. 8 No. 2 (2021): Publish on December 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i2.8153

Abstract

We investigate the differences of financial performance and stock trading volume during the MERS and COVID-19 periods on the Indonesia and Malaysia Stock Exchanges. We used Wilcoxon Signed Rank Test. Wilcoxon Signed Rank Test model is selected because we compared Indonesia and Malaysia to conduct a paired difference test of repeated measurements on a single sample to assess whether their population mean ranks differ. Our sample consist of 140 companies that getting from 713 companies listed in the Indonesia Stock Exchange while Malaysia is composed of 345 companies from 597 listed company in Malaysia Stock Exchange. The results showed that MERS and COVID-19 have differences in total asset turnover (TATO) and stock trading volume on the Indonesia and Malaysia Stock Exchanges, while the Current Ratio as liquidity ratio and Debt to equity ratio as risk proxy have no differences on the Indonesia and Malaysia Stock Exchange. There is no difference in the operating Profit Margin as profitability ratio variable on the Indonesia Stock Exchange while there is a significant difference on the Malaysia Stock Exchange.
THE EFFECT OF SELF REGULATED LEARNING, HIGH SCHOOL MAJORS, AND NATIONAL EXAMINATION SCORES ON ACADEMIC ACHIEVEMENT OF ACCOUNTING STUDENTS IN JAKARTA Livia Christanty; Lidiyawati Arifin
Journal of Applied Finance & Accounting Vol. 8 No. 2 (2021): Publish on December 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i2.8165

Abstract

The purpose of this research is to determine the impact of self-regulated learning (SRL), high school majors and national examination scores on academic achievement of accounting students in Universities in Jakarta. The data is collected with questionnaires with random sampling method and the samples obtained are 150 samples. The method of analysis is by using multiple linear regression. The results show that there is no significant relationship between self-regulated learning (SRL) and academic achievement (AA), high school majors (HSM) show results that have a negative and significant effect on academic achievement, while for the national examination scores (NES), it can be concluded that there is significant positive relationship between the national examination scores and academic achievement.
SPIRITUALITY ANALYSIS AND ORGANIZATIONAL COMMITMENTS IN MURABAHAH WITH INDIVIDUAL ACCURACY AS MEDIATION VARIABLE Mohamad Heykal; Vinola Herawati
Journal of Applied Finance & Accounting Vol. 8 No. 2 (2021): Publish on December 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i2.8206

Abstract

The objective of this study is to analyze the spirituality of work and organizational commitment especially in murabahah financing. This study based on primary data and with explanatory format. This research environment for this study is real in the Islamic banking entitites in Jakarta. The sample of this research is financing staff in Islamic banking in Jakarta and the questioner was distributed to them. The result of this study is spirituality will influence the decision making process of murabaha financing in the Islamic financial entities in Jakarta with the mediation variable is individual accuracy mediates the relationship between murabaha financing approval processes and commitment to organizational goals.
THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, STAKEHOLDER PRESSURE, AND PROFITABILITY ON INTEGRATED REPORTING Lodovicus Lasdi; Elisabeth Listiyani Oematan
Journal of Applied Finance & Accounting Vol. 8 No. 2 (2021): Publish on December 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i2.8292

Abstract

This study aims to examine the effect of corporate governance mechanisms, stakeholder pressure, and profitability on integrated reporting, with firm size as a control variable. The research object used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020 with purposive sampling method as a sample collection method. The data analysis technique used is multiple linear analysis. The results showed that independent commissioners and firm size had a positive effect on integrated reporting. Meanwhile, the audit committee has a negative effect on integrated reporting. In addition, stakeholder pressure and profitability are not proven to have an effect on integrated reporting.

Page 8 of 13 | Total Record : 123

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