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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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INDONESIA
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
 1 
Search results for , issue "Vol 6 No 1 (2022): JAF- Journal of Accounting and Finance" : 5 Documents clear
Valuation Analysis Using Fcff And Rv Of Oil And Gas Sub-Sector Companies On Idx 2016-2020 Muhammad Chalil Gilbran; Riko Hendrawan
JAF (Journal of Accounting and Finance) Vol 6 No 1 (2022): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v6i1.4035

Abstract

This research aims at examining the intrinsic value of stocks in the oil and gas sectors in 2021. This research used 2016-2020 data to calculate the historical performance of each company, which was projected from 2021-2025 based on three scenarios: optimistic, moderate, and pessimistic. This research employed estimates of the company’s financial behavior in the last five years. The methods used to assess the intrinsic value of these shares were Discounted Cash Flow (DCF) and Relative Valuation (RV). From the results of the research using the DCF method, the following results were obtained: MEDC and ELSA were undervalued in all scenarios, while ESSA was overvalued in all scenarios. With the RV method, the following results were obtained: MEDC, ESSA, and ELSA were undervalued in all scenarios. Overall, MEDC shares were overvalued by -44.7%, ESSA shares were overvalued by 4.6%, ELSA shares were undervalued by -45.6%.
Learning from GameStop: How Bandwagon Effect Influence Trading Decisions Raden Aswin Rahadi; Subiakto Sukarno; Rivary Finan Hernawan; Ade Iusticia Putra; Ertanto Vetra; Johan Anindito Indriawan; Nasrul Syahruddin
JAF (Journal of Accounting and Finance) Vol 6 No 1 (2022): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v6i1.4143

Abstract

This paper examines the short squeeze event of the GameStop stock in Q1 2021. While the GameStop event was not the sole example of the short squeeze phenomenon, there is a uniqueness in the event that it was orchestrated by individual investors (non-institutional) using online social media such as Reddit. Using fundamental analysis of the GME, we conclude several advantages and disadvantages, how to detect, and how to profit from short squeezes. Using the Dividend Discount Model and Free Cash Flow Model, it is also found that the GameStop stock is quite overvalued, which might be the reason for the increased number of short sells in GameStop’s stock. We also examine some of the possible causes of the occurrence of the short squeeze in a (rather likely) efficient market. Overall, this paper gives a comprehensive exposition of the phenomenon of short squeeze through this rather rare and unique GameStop event
The Role of Forensic Accountants In Fraud Disclosure In Indonesia Salza Adzri Arismutia
JAF (Journal of Accounting and Finance) Vol 6 No 1 (2022): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v6i1.4624

Abstract

This research is designed to employ qualitative research method with the Association of Certified Fraud Examiners as data source. The data is collected using documentation technique, which means the data comes from the books that have discussed the duties and responsibilities of a forensic accountant. Forensic accounting is a development of accounting disciplines that is still relatively new. The current availability of the profession is less than 10%, and has very good prospects in the future. This is what motivates the author to introduce and explain to readers, especially accounting graduates, about the expansion of the new profession from the development of accounting science. The fraud which frequently happens in state-owned institutions is the reason for the emergence of forensic accounting profession in Indonesia. Fraud itself is one of the problems that continues to occur until now. There is no institution or company institution that can really be free from fraud possibility. Fraud perpetrators are also present at all levels, both in the upper and lower classes of employees. Eradication of fraud in corruption is an opportunity as well as a challenge for them.
Pengaruh Current Ratio, Return On Asset dan Ukuran Perusahaan Terhadap Return Saham Kurnia Dini Asriyanti
JAF (Journal of Accounting and Finance) Vol 6 No 1 (2022): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v6i1.4119

Abstract

The study aims to analyze the effect of Current Ratio (CR), Return On Asset (ROA) and Firm Size on Stock Return on Food and Beverage Company Listed on Indonesia Stock Exchange for the 2015-2019 period. The data used in this study is secondary data obtained from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange.The population in this study was 63 companies using purposive sampling technique, so that 39 samples of food and beverage sub-sector companies were obtained. The analytical method used in this research is panel data regression with the help of the Eviews 9 program. The results of this study partially show that the variable current ratio, return on assets and firm size have no significant effect on stock returns. While simultaneously the variable current ratio, return on assets and firm size have a significant effect on stock returns.
Online Learning Readiness, Accounting Automation and Learning Process Ferry Kosadi; Devyanthi Syarief; Kartika Berliani; Muhammad Iqbal Alamsyah
JAF (Journal of Accounting and Finance) Vol 6 No 1 (2022): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v6i1.4619

Abstract

This research was conducted to evaluate the increase in intention to contribute to the automation of accounting in order to increase digital literacy and formulate virtual learning patterns of computerized accounting practice. There are obstacles in online learning in the form of the effectiveness of learning outcomes, especially on practical materials to improve skills or proficiency in mastering computerized accounting, accompanied by a gap in understanding in the technical field of design and automatic transaction processing with programming language instructions for accounting application design. Experimental designed through the stages of practicing on cloud-based accounting followed by a diffusion stage of practice through spreadsheet applications with automation program instructions as a mediator for increasing digital literacy. Analyze with PLS-SEM to evaluate between online learning readiness, computerized accounting and digital automation with learning process. The novelty is to focus on the technical learning of accounting computerized practices completed by automation processing with algorithms and programming scripts to enhance digital literacy. The results indicate a significant increase in the intention to improve digital literacy and contribute to the development of accounting automation & digitization as well as understanding of program language and application design. There is an increasing intention to contribute to the development of automation and digitalization of accounting by the process of repeated exercise (diffusion) through a certain pattern that indirectly increasing their digital literacy.

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