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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 4 Documents
 1 
Search results for , issue "Vol 5, No 1 (2017): April" : 4 Documents clear
DERIVATIVE INSTRUMENTHEDGING ACTIVITY ON COMPANY’S INTERNAL AND EXTERNAL ECONOMIC FLUCTUATIONS Dian Oktarina
JAFFA Vol 5, No 1 (2017): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i1.3303

Abstract

Between 2008-2009, Indonesia had financial crisis which made companies tried hard to stabilize its economy and found solutions or preventive action to resolve the problems of the crisis. Several ways can be applied to resolved these risks, and hedging activity was one solution. Data sampling in this article were taken from automotive industry listed at Indonesian Stock Exchange (BEI) between 2010-2014. The purpose of this study is to determine activity of derivative instruments to hedge the volatility in economic conditions of internal and external company. Internal economy condition is described by financial distress and external economy condition is described by economic exposure. Logistic regression analysis is a tool used in this research. The results indicate that financial distress provides significant negative effect on implementation of hedging activities, while economic exposure does not affect the implementation of hedging activities. Further research can use other sector or using all sector companies listed at the Indonesian Stock Exchange (BEI) and with a longer period of time. However, added some independent variables can affect hedging activities such as interest rates and inflation.
BANKRUPTCY ANALYSIS USING ALTMAN Z SCORE MODEL IN MANUFACTURING COMPANY AT INDONESIA STOCK EXCHANGE IN 2013-2014 Suci Kurniawati
JAFFA Vol 5, No 1 (2017): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i1.3300

Abstract

Analysis of financial distress is very important, because it enables to assess an indication of the company's financial distress, how the indication of financial distress using Altman z-score in industry manufacturing sector in 2013-2014, and whether the Altman z-score model can be used as a tool in predicting the tendency of financial distress. The purpose of this study is to analyze the financial distress of 125 manufacturing companies with different sectors and subsectors using Altman Z-Score model in 2013 and 2014. The source of data used was secondary data, such as financial statements of manufacturing companies’ publication issued by BEI and obtained from the internet by downloading through the website: www.idx.com. This study employed descriptive quantitative method. The findings of the Z-Score index on manufacturing companies in 2013 were occupied by PT. Intan Wijaya International Tbk. in chemical subsector, and in 2014 Herbal and Pharmaceutical Industry of PT Sido Muncul Tbk. was the first highest rank and healthy condition.  Whereas the lowest rank was PT. Asia Pacific Fiber Tbk. in textile and garment sub-sector in 2013 and 2014, having financial distress condition. The findings of this study are not consistent or even in accordance with the reality which shows that the Altman method cannot be used as a tool to indicate a tendency towards company’s financial distress.
DARK SIDE OF ACCOUNTABILITY OF OPERATIONAL VEHICLE MAINTENANCE EXPENSES: FRAUD IN LOCAL GOVERNMENT AGENCIES - Jauhari; Bambang Hariyadi; - Tarjo
JAFFA Vol 5, No 1 (2017): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i1.3301

Abstract

This study aims to explore the practice of the operational vehicle maintenance expenses accountability report in local government agencies. This research is a qualitative research by using case-study method approach. The research data was collected through interview, observation, and documentation. The collected data was selected, presented, and concluded. Before being analyzed, the data was validated by using the triangulation method. The results showed the existence of irregularities in the operational vehicle maintenance expenses accountability report in local government agencies
RELATIONSHIP BETWEEN CONVERGENT-DIVERGENT THINKING CHARACTERS AND MIND MAP - Junaidi
JAFFA Vol 5, No 1 (2017): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i1.3302

Abstract

This study aims to evaluate the mind mapping material in creativity course syllabus. The test is performed to see the students' convergent-divergent thinking characters. The treatment of the accounting mind map using numerical symbols was given to students before and after the thinking character tests. The test used paired sample t-test, Wilcoxon, and Chi-Square. The test result proves that there is an increase of students' divergent thinking character after given the material of accounting mind map using numerical symbols compared to before treatment. However, there is no difference of convergent thinking characters in class C before and after treatment.

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