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Diah Hari Suryaningrum
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JASF (Journal of Accounting and Strategic Finance)
Published by Universitas Pembangunan Nasional Veteran Jawa Timur
ISSN : -     EISSN : 26146649     DOI : https://doi.org/10.33005/jasf
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other
Journal of Accounting and Strategic Finance (JASF) is a blind peer-reviewed journal that publishes theoretical, empirical, and experimental research papers. The Journal encourages the utilization of economic, financial and sociological theories to investigate, analyze, and explain issues in accounting within the legitimate institutional structure and under various capital markets accurately. The distributed research articles of the Journal will empower researchers to contribute to the discipline of accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance)" : 8 Documents clear
The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer compliance in Paying Motor Vehicle Tax Linda Nur Yunianti; Negina Kencono Putri; Yudha Aryo Sudibyo; Ascaryan Rafinda
Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i1.20

Abstract

This research aimed to get empirical evidence about the influence of awareness, moral obligation, access tax, quality of service, and tax penalties on taxpayer compliance in paying motor vehicle tax in Banyumas district. The theory used is the Attribution Theory. The population in this research are all taxpayers' two-wheelers and three-wheelers motor vehicle registered in the office of UPPD Banyumas district until 2017 that as many as 501.400 vehicles. The samples used of 100 respondents was calculated based on the formula Slovin of sampling convenience. The data collected by the survey method through a questionnaire. The data analysis technique used in this research is multiple linear regression. The results showed that awareness, a moral obligation, quality of service, and tax penalties have a positive effect on taxpayer compliance in paying motor vehicle tax. Furthermore, the variable of access taxes is positive effect but statistically not significant on taxpayer compliance in paying motor vehicle tax.
Cost Control and Profitability of Selected Manufacturing Companies in Nigeria Godwin Emmanuel Oyedokun; Amos Olafusi TOMOMEWO; Sunday Ajao OWOLABI
Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i1.31

Abstract

Profitability in manufacturing companies in Nigeria depends on the ability of the companies to grow their earnings and tame their cost profile through cost control techniques. Many manufacturing companies seem not to understand these costs and the impact they have on profitability. This study examined the effect of cost control on the profitability of selected manufacturing companies in Nigeria. The population of the study was the 78 manufacturing companies listed on the Nigeria Stock Exchange as at 31st December 2017. A sample frame of 23 companies listed on the consumer goods sector was selected out of which five companies were considered for a period of 10 years (2005 – 2017). The study adopted a judgmental sampling technique. Data were obtained from the audited financial statement, and the accounts have already validated by regulatory authorities. The study took descriptive and inferential (regression) statistics. It was found that there is a significant negative relationship between the cost of raw materials (CoRM) and profit before tax of manufacturing companies in Nigeria. The study concluded that cost control has a significant positive effect on the profitability of manufacturing companies in Nigeria for the period under review. Therefore, it is recommended adequate management and alternative sourcing of raw materials.
Student Behavior Intention: An Analysis of Culture, Lecturer Performance, and Academic Services Quality Weny Putri; Feby Astrid Kesaulya; Yohanes Dicka Pratama
Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.32

Abstract

This study aims to determine the influence of student's culture, lecturer's performance, and academic service quality based on student perception on behavior intention of Musi Charitas Catholic University students (UKMC). The analysis used path analysis with the Structural Equation Model (SEM). The results showed that cultural variables, lecturer performance, and academic service quality from student perceptions influenced the intention of UKMC students to behave. The results of this study provide information related to student culture, academic services that students want, and the ability of lecturers from the student's point of view as well as how these variables affect their intention to behave. This information can provide a gap for UKMC to be able to make improvements in some aspects that are still felt less than customer needs perceptions. Customer needs fulfillment is ultimately expected to shape the positive behavior of UKMC students.
Financial Distress Prediction Using RGEC Model on Foreign Exchange Banks and Non-Foreign Exchange Banks Laely Aghe Africa
Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i1.34

Abstract

The bankruptcy of a company can be marked called Financial Distress, and the company is expected to anticipate the situation. This research aimed to analyze whether the RGEC model can be used to predict Financial Distress on Foreign Exchange Banks and Non-Foreign Exchange Banks. The RGEC model uses several ratios including Risk Profile represented by NPL (Non-Performing Loan) LDR (Loan to Deposit Ratio), GCG is represented by the Composite Value of GCG (Good Corporate Governance), Earnings is represented by ROA (Return On Asset), and Capital is represented by CAR (Capital Adequacy Ratio). It is a quantitative study, with a sample of 185 data of Foreign Exchange Bank and Non-Foreign Exchange ranging from 2013 to 2017, and fulfills this criterion for research from IDX. Logistic regression was used in analyzing data and using SPSS version of IBM 23. The results of the study indicate that NPL, GCG, ROA, and CAR are best used to predict financial distress in Foreign Exchange Bank and Non-Foreign Exchange Bank. The results can be applied to banking companies in determining what policies need to be taken when the company experiences Financial Distress.
Concept of Accounting Information System and Management Control System to Improve Company Performance Fella Yunita Fitriyani
Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i1.37

Abstract

Accounting information systems (AIS) are collections of activities from organizations that are responsible for providing financial information obtained from data transactions for computer-based reporting purposes. So an accounting information system (AIS) is part of a Management Information System (MIS) that is responsible for financial statements and data transactions. Whereas the Management Control System (MCS) is a system used by management including methods, procedures, and strategies to collect, analyze information, evaluate and use it, as well as other actions to exercise control. The explanation above shows that information (accounting information and additional information) is needed by management to control in the company. This study provides a concept regarding Accounting Information Systems, Management Control Systems, and Company Performance. When the management control process is right, then the company's performance in increasing management control systems can provide information in an adequate communication structure so that it can be used as a basis for decision making. Decision making supported by accurate information makes the performance of unit managers able to take anticipatory steps and improve operational efficiency and effectiveness so that the performance of unit managers will be improved.
Analysis of Financial Performance in Predicting Earning Growth Eny Suprapti; Qonita Qonita; Ach. Syaiful Hidayat
Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i1.46

Abstract

This study aims to determine the effect of proxied financial performance with total asset turnover, current ratio, and return on assets in predicting earning growth in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2017. The research sample was 48 out of 144 manufacturing companies through purposive sampling technique. The technique of collecting data is secondary data. Data analysis uses descriptive statistics and multiple linear regression analysis. The hypothesis tests are using the t-test and F test. Based on the results of the study found that return on assets, the current ratio has an effect on earning growth while total asset turnover does not affect earning growth. Manufacturing companies should pay more attention to their financial performance related to CR and ROA. They must also increase their operational activities, and more optimally use the company's overall assets effectively. For further research, it is suggested that in predicting earning growth, there are many factors beside CR and ROA that will influence the earning growth.
The Influence of the Characteristics of Whistleblower to Whistleblowing Intentions Venessa Angelin Yermia Djamal; Toto Warsoko Pikir; Rr. Puruwita Wardani
Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i1.47

Abstract

Auditors have an important role both for companies and other parties who rely on audited financial information to make decisions. Cases involving the Public Accountant Firm (PAF) raise doubts about the auditor's performance. Therefore, efforts that can be made to increase that trust are by whistleblowing action, but it is not an easy action. The characteristics of whistleblower factors that influence a person's intention to conduct whistleblowing are attitudes toward behavior, subjective norms, perceptions of behavioral control, and commitment of professional. This study uses the Theory of Planned Behavior concept as a theoretical basis. The purpose of this study is to provide empirical evidence about the effect of attitudes toward behavior, subjective norms, perceptions of behavioral control, and the auditor's professional commitment to whistleblowing intentions. The study was conducted using primary data. The respondents in this study are an auditor who works in PAF in Surabaya. The sample in this study is 54 people with sampling techniques using convenience sampling. The analysis technique uses multiple linear regression analysis models. The results showed that attitudes toward behavior, subjective norms, and professional commitment were related to whistleblowing intentions, while perceived behavioral control did not conflict with whistleblowing intentions. This shows that auditors feel there will be difficulties and few opportunities in the process of disclosing known fraud, so that perceived behavioral control has no effect.
The Influence of Ownership Structure, Asset Structure, and Earning Volatility on Debt Policy in Indonesia Saiful Anwar
Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i1.54

Abstract

The higher the proportion of debt, the higher the stock price, but at a certain point, the increase in debt will reduce the value of the company because the benefits obtained from the use of debt are smaller than the costs incurred. The purpose of this study is to analyze the influence of ownership structure – managerial ownership and institutional ownership, asset structure, and earning volatility on debt policy. The data used in this study are secondary data in the form of managerial ownership data, institutional ownership, asset structure, earning volatility and debt policy in pharmaceutical companies that go public on the Indonesia Stock Exchange 2013-2017. The statistical method used is the Stepwise Regression, because there is high multicollinearity in managerial ownership variables, institutional ownership, assets structure, earning volatility. Based on the results of the Stepwise Regression shows that the variables entered into the regression model are earning volatility. Other variables such as managerial ownership, institutional ownership, asset structures are not included in the Stepwise Regression so that conclusion is only earning volatility variable that influences the debt policy earning volatility variables that affect debt policy.

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