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Nur Hayati
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INDONESIA
Journal of Auditing, Finance, and Forensic Accounting
Published by Universitas Trunojoyo Madura
ISSN : 23392886     EISSN : 24610607     DOI : http://doi.org/10.21107/jaffa
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have concern to accounting, especially related to auditing, finance and forensic accounting. The JAFFA is published twice a year, both in Bahasa Indonesia and English, i.e. April and October editions.
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Articles 5 Documents
 1 
Search results for , issue "Vol 12, No 1 (2024): April" : 5 Documents clear
The Financial Performance of Merged and Acquired Firms: Energy and Consumer Sectors in Indonesia Christopher Bradley Budiono; Nathania Cherryl Prayogo; Rachel Cintantya Hapsari; Nanik Linawati
JAFFA Vol 12, No 1 (2024): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v12i1.24564

Abstract

This research examines the difference in average financial performance one year before and after mergers and acquisitions in the energy and consumer sectors of public companies listed on the Indonesia Stock Exchange. The research sample consisted of 20 energy and 20 consumer sector companies that performed mergers and acquisitions from 2017 to 2021. Data processing was carried out using Paired Sample T-Test with the help of SPSS version 26. The research results showed an increase in the market prospect, leverage, and efficiency ratios one year after mergers and acquisitions in energy and consumer goods sector companies. Meanwhile, there was a decline in profitability and liquidity ratios one year after mergers and acquisitions in companies in the energy and consumer goods sectors. The result confirms that mergers and acquisitions contribute to differences in the financial performance of companies acquiring Indonesia’s energy and consumer goods sectors.
Firm Performance Based on Sustainability Report and Intellectual Capital Dina Septriana; Lisa Martiah Nila Puspita
JAFFA Vol 12, No 1 (2024): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v12i1.22977

Abstract

Environmental damage and global warming are being discussed throughout the world. Disclosure of sustainability reports plays a role in assessing the company’s environmental, economic, and social responsibilities due to corporate activities. This study intends to establish whether Intellectual Capital and sustainability reports affect financial performance. Secondary data was obtained from the Indonesian Stock Exchange, emphasizing JIIlisted companies. The method of data processing involves the utilization of EViews 9. The study’s findings indicate that sustainability reports have negligible implications for firm performance. The presence of intellectual capital has been found to have a favorable influence on the organizations financial performance. Intellectual capital has been found to improve the financial success of firms. Therefore, this research can help stakeholders observe opportunities for long-term firm performance and determine the direction of policies that will be implemented to realize company goals.
Potential Fraud in Student Organizations: A Fraud Hexagon Theory Perspective Willy Daiva; Dewi Ayu Puspita; Resha Dwi Ayu Pangesti Mulyono
JAFFA Vol 12, No 1 (2024): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v12i1.24558

Abstract

Massive fraud in many sectors is still a research topic that is always interesting to study. The Indonesian Corruption Watch report (2023), states that fraud also occurs in the education sector even up to the university level involving students. Students are social control who are role models for society for their knowledge, but it is very contradictory if students also commit fraud in their activities, including in organizational activities. The purpose of this study was to analyze the potential for fraud in the management of student funds using fraud hexagon theory indicators. The research population is students who are members of Student Organizations at the Faculty of Economics and Business, University of Jember. Sample selection using purposive sampling with a sample size of 74 respondents. The results of data analysis show, pressure and capability have a positive effect on the potential fraud of student fund management. While opportunity, rationalization, ego, and collusion have no effect on the potential fraud of student fund management.
Accounting and Fraud Curriculum from The Perspective of Islamic Law Junaidi Junaidi
JAFFA Vol 12, No 1 (2024): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v12i1.24588

Abstract

Hudud's thinking aims to provide an alternative answer to the relative failure of developing the accounting curriculum in anticipation of accountant malpractice. Efforts to improve and develop the accounting curriculum, changes in accounting standards, forensic accountant certification, considerable data utilization and more have been undertaken in anticipating accountant malpractice. After graduating accounting students work, but the structure of the accountant (the other) is less successful in negotiating when dealing with clients (the power) while working. Accountants understand that being part of an act of theft of stored goods through science and technology can destroy the universe. The Qur'an provides a reference to avoid theft through education. The result concludes that Islamic law regarding Hudud should be passed on by educators to the learners in an accounting course.
A Long Window Event Study of Financial Performance: Does Debt Restructuring Triumph Over Bankruptcy? Irene Angelina; Gabiella Lavenia Sutjiono; Irene Citrawati; Nanik Linawati
JAFFA Vol 12, No 1 (2024): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v12i1.24730

Abstract

The number of companies undergoing debt restructuring in Indonesia has significantly increased yearly. Debt restructuring, as an alternative to mergers and acquisitions, has become a strategy for many companies facing financial challenges. This research aims to conduct a long-window event study of debt restructuring in Indonesian companies from 2003 – 2022. This study utilizes a method involving the differential analysis of financial performance ratios of companies two years before and after undertaking debt restructuring. The main financial ratios focused on in this research are liquidity ratio, solvency ratio, profitability ratio, and efficiency ratio. This study involves 44 samples and is analyzed through paired sample t-tests using SPSS statistical analysis. Based on the empirical findings, this research concludes that debt restructuring has caused significant differences in the cash ratio, profit margin, return to asset, and asset turnover. This study helps investors and creditors to identify signs of betterment of companies undertaking debt restructuring via financial ratios.

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