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Dedik Nur Triyanto
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Fakultas Ekonomi dan Bisnis, Universitas Telkom, Jl. Telekomunikasi Terusan Buah Batu Bandung 40257
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JAF- Journal of Accounting and Finance
Published by Universitas Telkom
ISSN : -     EISSN : 25811088     DOI : https://doi.org/10.25124/jaf
Core Subject : Economy,
Economics, Econometrics & Finance
JAF-Journal of Accounting and Finance publishes papers in issues related to accounting and finance, including: Accounting and Financial Information, Accounting Information Systems, Auditing, Behavioral financial and accounting research, Corporate finance, Cost Accounting, Ethical Issues in Accounting and Financial Reporting, Financial Accounting, Financial Management, International Accounting and Finance, Investments, Management Accounting, Portfolio, Management, Risk Management, Social and Environmental Accounting, Corporate Finance, Capital Market, Market Disipline, Behavioral Finance, International Finance, Market Microstructure.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 7 No 1 (2023): JAF - Journal of Accounting and Finance" : 5 Documents clear
Tindak Lanjut Hasil Rekomendasi Pemeriksaan Sebagai Penunjang Kualitas Laporan Keuangan Pemerintah Daerah Andy Chandra Pramana; Meme Rukmini; Duwi Riningsih; Oktaviana Wahyu Prihardina; Mayciella So
JAF (Journal of Accounting and Finance) Vol 7 No 1 (2023): JAF - Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i1.5936

Abstract

The research was conducted to obtain empirical evidence related to the effect of Follow-up Examination Recommendation Results on the Quality of Local Government Financial Statements. The Regional Government of Nganjuk Regency which has received WTP opinions from BPK 5 times in a row so it is interesting to conduct research here whether the success cannot be separated from the Follow-up Results of Examination Recommendations from BPK. Follow-up of the Examination Recommendation Results are derived to 4 indicators, namely specific policies related to follow-up, other parties' responses, leadership commitment and leadership motivation, then tested for their influence with multiple linear regression analysis. As a result, these 4 indicators have an influence on the quality of local government financial statements. This research can be developed on other entities that have higher achievements, such as WTP opinions from BPK consecutively for 10 times, so that they can be used as a reference by other entities in maintaining and improving the quality of their financial statements. Keywords : follow-up recommendations on examination results; quality; local government financial statements
The Relationship Between Bitcoin Returns, Volatility, And Volume Using Asymmetric Garch Modelling Carel Dwinugrahadi Kurnaman; Nora Amelda Rizal
JAF (Journal of Accounting and Finance) Vol 7 No 1 (2023): JAF - Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i1.5565

Abstract

In 2020-2021 where the world experienced a Covid-19 pandemic, the price of Bitcoin increased and there was a fairly high price spike at the turn of the year 2020-2021 and had touched an all-time high (ATH) at the end of 2021. Bitcoin is one of the currencies crypto that is volatile when compared to the exchange rates of widely used currencies. In addition, Bitcoin price movements are difficult to predict. The samples used are Euro, Pound Sterling, Yuan, Yen, Ruble, Franc, and Bitcoin. The data used is in the form of Bitcoin price data and some of these currencies in 2020-2021. This study aims to find the relationship between volatility with Bitcoin trading volume, return with Bitcoin trading volume, and return with Bitcoin volatility for forecasting purposes. The research method used is the Augmented Dickey-Fuller (ADF) stationarity test, then using the ARMA model after that using the EGARCH model to find the relationship. The results of this study indicate that there is a positive relationship between volatility and Bitcoin trading volume. Just like the return and trading volume of Bitcoin there is a positive relationship. However, Bitcoin returns, and volatility have a negative relationship. For further research can use different crypto currency assets with different time periods. Keywords: Volatility, Volume, Returns, Bitcoin, GARCH
Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Dan Manajemen Aset Terhadap Nilai Perusahaan Anthony Holly; Robert Jao; Ana Mardiana; Paulus Tangke
JAF (Journal of Accounting and Finance) Vol 7 No 1 (2023): JAF - Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i1.5642

Abstract

The purpose of study is to investigate the impact of institutional ownership, firm size, and asset management to firm value. Sample of this research is companies listed in Indonesia Stock Exchange between 2016-2018. Sample selected by purposive sampling method resulting 44 company as sample. Data type used in this study is quantitative data and analyzed using multiple regression analysis to analysis dependent variable, firm value and independent variable, institutional ownership, firm size, and asset management. The result of the research revealed institutional ownership and firm size have positive and significant effect to firm value because the mechanism of control by institutions is more effective and the bigger of the companies means their manager can accumulate value. Asset management has no effect to firm value Keywords : Institutional Ownership, Size, Asset Management, Firm Value
Analisis Dan Identifikasi Implementasi Sistem Informasi Manajemen Keuangan (Studi Kasus Pada Pt. Pojur) Asadi Khas
JAF (Journal of Accounting and Finance) Vol 7 No 1 (2023): JAF - Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i1.5929

Abstract

This study aims to analyze and identify the implementation of the Financial Management Information System (SIMK) at PT. Pojur. The research was conducted using qualitative methods and case studies as a research approach. Data were obtained through in-depth interviews with SIMK users at PT. Pojur and analysis of documents related to the use of SIMK in companies. The results showed that the implementation of SIMK at PT. Pojur has had a positive impact on the company's financial management. SIMK has helped improve the efficiency and effectiveness of the company's financial management to improve the company's overall performance. In addition, SIMK has also facilitated the monitoring of the use of company funds and increased the transparency of corporate financial reporting. However, this study also found several obstacles encountered in implementing SIMK at PT. Pojur. These obstacles include the lack of support and maximum use from the company's management and the lack of understanding and training on the use of SIMK from users. In conclusion, this study shows the implementation of SIMK at PT. Pojur has had a positive impact on the company's financial management. However, efforts need to be made to overcome the obstacles faced so that the use of SIMK can be optimal and provide greater benefits for the company. Keywords: Analysis, Identification, SIMK
Pemetaan Penelitian Rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO) pada Perbankan Syariah dan Konvensional: Studi Bibliometrik VOSviewer dan Literature Review Eka Wahyu Hestya Budianto; Nindi Dwi Tetria Dewi
JAF (Journal of Accounting and Finance) Vol 7 No 1 (2023): JAF - Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i1.5995

Abstract

This study aims to determine the research mapping regarding the Operating Income to Operating Costs (OIOC) ratio in Islamic and Conventional Banking using a mix-method approach, namely the VOSviewer bibliometric study and literature review. Data analysis techniques include: (1) mapping the distribution of journal publications around the OIOC ratio; (2) mapping the results of the VOSviewer bibliometric visualization around the OIOC ratio based on the number of clusters and their items; and (3) mapping research topics around the OIOC ratio using a literature review study. The results showed that: (1) based on the distribution of journal publications, there were 736 journal publications regarding the OIOC ratio; (2) based on the mapping of the VOSviewer bibliometric study, the network visualization results around the OIOC ratio are divided into 4 clusters and 163 topic items; (3) based on the mapping of literature review studies, there are 49 topics around the influence of the OIOC ratio and 14 topics about the determinants of the OIOC ratio. The implications and contributions of this research are to map research topics around OIOC ratios in Islamic and Conventional Banking which are often or rarely researched by researchers so that they can be a reference for subsequent researchers. Keywords: Operating Income to Operating Costs (OIOC); Bibliometrics; VOSviewer; Literature Review; Islamic and Conventional Banking

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