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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
 1 
Search results for , issue "Vol 1 No 1 (2018): JASF (Journal of Accounting and Strategic Finance)" : 8 Documents clear
The Effect of Organizational, Individual, and Demographic Factors on the Whistle-blowing Intention Yustrida Bernawati; Giovani Beatrice Napitupulu
Journal of Accounting and Strategic Finance Vol 1 No 1 (2018): 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.v1i01.21

Abstract

Internal auditors play an important role in their organization, to prevent, detect and correct violations. This study aimed to obtain information and empirical evidence of the influence of organizational, individual, and demographic factor to the whistleblowing intention (reporting violations). The respondents in this study were 52 internal auditors working in the Financial and Development Supervisory Board (BPKP) East Java Province. The method used in this research was a quantitative method using multiple linear regression analysis. The results showed that organizational, individual, and demographic factors simultaneously had a significant effect on whistleblowing intention. Meanwhile, partially, the test result indicated that the individual factors (organizational commitment and personal cost) and demographic factors (ethnicity and gender) had a significant effect on the whistleblowing intention, whereas the organizational factors (managerial status) and individual factors (locus of control) had no effect on the whistleblowing intention.
Effect of Use of Management Accounting Systems on Competitive Advantages: Business Unit Performance as a Mediator (Study of MSMEs in Palembang City) Delfi Panjaitan; Desy Lesmana; Mutiara Maimunah
Journal of Accounting and Strategic Finance Vol 1 No 1 (2018): 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.v1i01.22

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are business units managed by community groups and families. SMEs has a strategic role in Indonesia economic development because in addition to contributing to national economic growth it can also absorb large numbers of workers. However, micro, small and medium businesses have a low competitive advantage in the current era of globalization and technology. For this reason, MSMEs need resources that can be managed to win the business competition in Indonesia. One of the most important resources managed in winning the business competition is information resources. This study aims to prove the influence of the use of management accounting systems on competitive advantage, with business performance as a mediator. The data of this study were collected through a survey by distributing questionnaires. The sample in this study was the MSMEs scale company in the city of Palembang using the purposive sampling method. Data analysis technique uses path analysis test. Based on data and research results it can be concluded that Business Unit Performance mediates the relationship between Management Accounting Systems and Competitive Advantages.
Determinant Analysis of Residual Net Income in The Sharia Cooperative: Company Size as Mediator Bulan Karima Nurani; Hasan Mukhibad
Journal of Accounting and Strategic Finance Vol 1 No 1 (2018): 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.v1i01.23

Abstract

This study aims to identify the effect of own capital and financing to net income (SHU), and how its effect when mediated by total assets. The population in this research are all Sharia Cooperative which operates in Semarang regency, there are 25 cooperatives. Sampling technique using is purposive sampling technique, which finally obtained 13 cooperatives with a period of observation 5 years. The method of analysis used to answer the hypothesis in this research is Path Analysis and Sobel Test. The results of this study indicate that partially own capital and financing have a significant positive effect on total asset, own capital has a significant positive effect on net income, financing has no significant effect on net income, total asset has an insignificant positive effect on net income, total asset did not succeed in mediating the effect of own capital on net income, and total asset succeed in mediating the effect of financing on net income.
Effect of Rupiah Exchange Rate, GDP Growth, and Dow Jones Index on Composite Stock Price Index in Indonesia Stock Exchange Safitri Oktavia; Wiwik Handayani
Journal of Accounting and Strategic Finance Vol 1 No 1 (2018): 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.v1i01.24

Abstract

A capital market is a meeting place for stock sellers and buyers with the aim of getting maximum profits. To get these benefits, investors need information about the stock price index. Factors that influence the Stock Price Index are important information for investors. The composite stock price index (CSPI) is one of the main indicators that reflects the performance of the capital market whether it is experiencing an increase or is experiencing a decline. These factors include the rupiah exchange rate, GDP growth, and the Dow Jones index. This study aims to prove and analyze the effect of the rupiah exchange rate, GDP growth, and the Dow Jones index Average (DJIA) on the composite stock price index on the Indonesia stock exchange for the period 2012-2015. The population and sample of this study are forty-eight CSPI data from the Indonesia Stock Exchange. Data is collected by means of documentation and then analyzed. The data analysis technique used in this study is multiple linear regression analysis techniques. Based on the results of the analysis it is known that the rupiah exchange rate has no effect on the Composite Stock Price Index (CSPI). While GDP growth and the Dow Jones index Average (DJIA) have affected the Composite Stock Price Index (CSPI). For further research, it is considered necessary to review other factors that can influence the movement of the stock price index, for example, the company's fundamental factors such as profit, loss, financial ratios, and others.
Earning Management Analysis before and after Implementation of International Financial Reporting Standards (IFRS): Empirical Study of Automotive and Components Companies Registered on the IDX Anis Purwanti; I Wayan Wisnu Utama
Journal of Accounting and Strategic Finance Vol 1 No 1 (2018): 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.v1i01.25

Abstract

The issue of the application of IFRS as a standard can encourage a decrease in the level of earnings management in a company so that the application of IFRS in financial statements has the purpose of providing reports that are faithful in nature so that the report users are reliable. The purpose of this study is to show a comparison of earnings management practices that occurred before and after the implementation of International Financial Reporting Standards (IFRS) in Automotive and Component companies registered in the Indonesia Stock Exchange (IDX) for the period of 2009-2014. The data used in this study are secondary data in the form of the company’s financial statements. The variables in this study are earnings management before and after IFRS implementation. The sampling method in this study was purposive sampling with a sample of 12 automotive and component companies on the Indonesia Stock Exchange. Discretionary accruals of the Modified Jones Model is used to measure earnings management. The analytical method used for hypothesis testing is Paired Sample T-test, a different test for two paired samples. The results of this study indicate that earnings management in the period after IFRS convergence was different than earnings management in the period before IFRS convergence in Automotive and Component companies. However, IFRS convergence has not guaranteed a decline in earnings management practices in Automotive and Component companies.
Factors Influencing the Stock Price of Banking Companies in the Indonesia Stock Exchange Muria Kartika Perdana; Constance Henryette Adriana
Journal of Accounting and Strategic Finance Vol 1 No 1 (2018): 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.v1i01.26

Abstract

The banking sector is the industry most regulated by the government has given the importance of this sector in the country's economy as a bridge for financing the real sector. Stocks in the banking industry are one of the stocks that are highly sought after by investors. Banks that have good health will attract many investors. The purpose of this study is to prove the influence of the bank's health level – risk profile and good corporate governance – on stock price in the banking sector companies on the IDX. The data used in this study are secondary data in the form of financial statements of banking companies. The independent variables in this study are risk profile and GCG, which consist of Non Performing Loans (NPL), Interest Rate Risk (IRR), Loan to Deposit Ratio (LDR), Managerial Ownership, Institutional Ownership, Independent Commissioner, Size of Board of Directors, Committee Audit and dependent variable Share Price. The sampling method in this study was purposive sampling with a sample of 7 banking companies registered on the Indonesia Stock Exchange. The stock price is the closing price on Yahoo Finance. The data analysis technique used is a parametric statistical test – multiple linear regression analysis and classical assumption test, including normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. Test of hypothesis used the R Square test, partial t-test, and F test. The results of the study prove that the Non-Performing Loan (NPL), Independent Commissioner, and Audit Committee variables have no influence on the Stock Price. However, the Interest Rate Risk (IRR), Loan to Deposit Ratio (LDR), Managerial Ownership, Institutional Ownership, and the Size of the Board of Directors have an effect on Stock price.
Analysis of Financial Performance in Public Sector Rida Perwita Sari; Hurip Tjahjono; Turino Turino
Journal of Accounting and Strategic Finance Vol 1 No 1 (2018): 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.v1i01.35

Abstract

The study aims to examine the effect of Regional Original Income (PAD) on the financial performance of the Lamongan Regency (local government in East Java Province, Indonesia). The research was conducted in Lamongan using panel data 2010-2017 (eight years) to promote empirical facts. This study uses the Agency Theory and Fiscal Federalism Theory which are designed in the form of quantitative research approaches. The analysis technique in this study uses Structural Equation Modeling (SEM) with a variance based or component-based approach with Partial Least Square (PLS). The results of this study are the Regional Original Revenue (PAD) effect on three components of regional financial performance as measured by the degree of decentralization, regional financial dependency ratio, and local financial independency ratio. These results indicate that the financial performance of local government is influenced by the PAD. The average value of 20% government of Lamongan can maintain and improve the success achieved and have been effective in doing excavation source - a source of local revenue.
Analysis of Strategy Positioning, Segmenting, Institutional Image and Service Quality on Services Purchasing Decisions Yekti Winarsih; Wiwiek Harwiki
Journal of Accounting and Strategic Finance Vol 1 No 1 (2018): 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.v1i01.36

Abstract

This study aims to identify the influence of positioning, segmenting, institutional image and service quality strategies on service purchase decisions. The population in this study were all the guardians of Muhammadiyah 18 Surabaya elementary school students, consists of 537 student’s guardians. The sampling technique is cluster random sampling, then obtained 100 guardians of students to be asked to fill out the research questionnaire. The analytical method used to answer the hypothesis in this study is multiple regression analysis. The results of this study indicate that positioning, segmenting, and institution image do not affect service purchasing decisions, while the quality of service influences the purchasing decisions of education services at SD Muhammadiyah 18 Surabaya. The ineffectiveness of positioning, segmenting, and agency image strategies may be due to the inability of the school to determine and implement the strategy. Another possibility is that the influence of the strategy is mediated by the interest of students attending Muhammadiyah Elementary School. Future studies are expected to be able to use intervening variables or other measurements to identify the direct and indirect effects of positioning, segmenting, institutional image, service quality and student interest in service purchasing decisions.

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