cover
Contact Name
Diah Hari Suryaningrum
Contact Email
-
Phone
+6281703170900
Journal Mail Official
jasf.editor@upnjatim.ac.id
Editorial Address
Jalan Raya Rungkut Madya Gunung Anyar, Rungkut, Surabaya, Jawa Timur (60294) Indonesia
Location
Kota surabaya,
Jawa timur
INDONESIA
JASF (Journal of Accounting and Strategic Finance)
ISSN : -     EISSN : 26146649     DOI : https://doi.org/10.33005/jasf
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.
Articles 124 Documents
Determinants of Mobile Accounting App Adoption by Micro, Small, and Medium Enterprise in Indonesia Muamar Nur Kholid; Shani Alvian; Yunice Karina Tumewang
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): 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.v3i1.74

Abstract

This study figured out the factors that influence Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to adopt a mobile accounting application as a tool to record business transactions and to prepare financial reports. This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables, namely perceived risk and perceived trust. Using a combination of purposive, convenience, and snowball sampling techniques, this study distributed questionnaires to MSME owners in Indonesia who know the mobile accounting app. Following that, this study uses the Partial Least Square- Structural Equation Model (PLS-SEM) to analyze the data obtained and to confirm the significance of the causality relationship. Effort expectancy, performance expectancy, social influence, and perceived trust have a significant positive effect on the intention to adopt a mobile accounting app. The study provides knowledge of the factors that influence MSME owners' intentions to choose a mobile accounting app which might help app providers to develop strategies to meet the expectation of MSME owners. This study merely examines the intention to adopt a mobile accounting app, hence further study could examine the user's intention to continue using the mobile accounting app, by using the longitudinal data collection.
Determinants of Mobile Accounting App Adoption by Micro, Small, and Medium Enterprise in Indonesia Kholid, Muamar Nur; Alvian, Shani; Tumewang, Yunice Karina
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): 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.v3i1.74

Abstract

This study figured out the factors that influence Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to adopt a mobile accounting application as a tool to record business transactions and to prepare financial reports. This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables, namely perceived risk and perceived trust. Using a combination of purposive, convenience, and snowball sampling techniques, this study distributed questionnaires to MSME owners in Indonesia who know the mobile accounting app. Following that, this study uses the Partial Least Square- Structural Equation Model (PLS-SEM) to analyze the data obtained and to confirm the significance of the causality relationship. Effort expectancy, performance expectancy, social influence, and perceived trust have a significant positive effect on the intention to adopt a mobile accounting app. The study provides knowledge of the factors that influence MSME owners' intentions to choose a mobile accounting app which might help app providers to develop strategies to meet the expectation of MSME owners. This study merely examines the intention to adopt a mobile accounting app, hence further study could examine the user's intention to continue using the mobile accounting app, by using the longitudinal data collection.
Market Reaction on the Announcement of Elected President Fidiana Fidiana
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): 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.v3i1.77

Abstract

Investors tend to respond to political events information because they are considered to be supporting or risking the stability of the capital market, so they must immediately make investment decisions quickly. Unlike the election process in other countries, this five-yearly election in Indonesia is not just a regularity of changing authorities but also carries an ideological gamble. The 2019 election as a necessary test for Indonesia related to the issue of communist phobia: between secular and conservative. Different from previous research on political events that focus on the electoral period, this study aims to prove the information content of the presidential announcement in 2019 by using a window period of eleven days, which is five days before and five days after the announcements. Tests were conducted on 45 companies registered as LQ-45 companies in 2019. Different samples of paired tests were done using a paired t sample tool by comparing abnormal returns and the level of stock trading activity. By using various tests, this study proves the existence of significant differences in abnormal returns and trading activities in the period before and after the 2019 presidential announcement. So, it was concluded that the 2019 presidential announcement had information content that had an impact on obtaining abnormal returns for investors. This study also proves that investors respond to information and political events as part of their investment decisions. So that daily transaction fluctuations are indicated by a trend of increasing and decreasing selling and buying actions on a spot time
Market Reaction on the Announcement of Elected President Fidiana, Fidiana
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): 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.v3i1.77

Abstract

Investors tend to respond to political events information because they are considered to be supporting or risking the stability of the capital market, so they must immediately make investment decisions quickly. Unlike the election process in other countries, this five-yearly election in Indonesia is not just a regularity of changing authorities but also carries an ideological gamble. The 2019 election as a necessary test for Indonesia related to the issue of communist phobia: between secular and conservative. Different from previous research on political events that focus on the electoral period, this study aims to prove the information content of the presidential announcement in 2019 by using a window period of eleven days, which is five days before and five days after the announcements. Tests were conducted on 45 companies registered as LQ-45 companies in 2019. Different samples of paired tests were done using a paired t sample tool by comparing abnormal returns and the level of stock trading activity. By using various tests, this study proves the existence of significant differences in abnormal returns and trading activities in the period before and after the 2019 presidential announcement. So, it was concluded that the 2019 presidential announcement had information content that had an impact on obtaining abnormal returns for investors. This study also proves that investors respond to information and political events as part of their investment decisions. So that daily transaction fluctuations are indicated by a trend of increasing and decreasing selling and buying actions on a spot time
The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation Syamsuri Rahim; Hamzah Ahmad; Nurwakia Nurwakia; Nurfadila Nurfadila; Muslim Muslim
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): 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.v3i1.79

Abstract

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks) and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.
The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation Rahim, Syamsuri; Ahmad, Hamzah; Nurwakia, Nurwakia; Nurfadila, Nurfadila; Muslim, Muslim
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): 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.v3i1.79

Abstract

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks) and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.
Narrative Online Advertising as External Variable in the Development of the Technology Acceptance Model of Go-Pay for Millennials Sugeng Purwanto; Sri Hartini; Gancar Candra Premananto
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): 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.v3i1.95

Abstract

Human life is inseparable from technological developments. Until now, research related to the Technology Acceptance Model (TAM) is still used as a basis for the theory of technology product acceptance in line with the increasingly complex development of human behavior and needs. This research is the development of Technology Acceptance Modeling (TAM) by involving the Narrative Online Advertising variable. The purpose of this study is to develop and test the model by including the Narrative Online Advertising variable as an external variable or antecedent variable to the attitudes and intentions of millennials in adopting an electronic wallet (Go-Pay). The Narrative Online Advertising variable, as the theory developed by Ching, Tong, Chen, & Chen, is an online advertising strategy involving the narrative element in advertising content, which has been widely displayed on the internet media. The object used in this study is Go-pay, a popular electronic wallet application in Indonesia. The sample in this study is the millennial communities domiciled in Surabaya totaling 200 respondents, collecting data through questionnaires, using a Likert scale, and the analytical tool used is SmartPLS. The results of this study show that Narrative Online Advertising has a positive effect on the Perception of Ease of Use, but does not affect the Perception of Benefits. At the same time, the four factors positively affect the Attitude and intention to adopt Go-pay. These results indicate that millennials will use Go-pay if Narrative Online Advertising is improving their interest in using the e-wallet. Therefore, it is suggested that in making an e-money application, Narrative Online Advertising is important to attract millennials in using the app.
Narrative Online Advertising as External Variable in the Development of the Technology Acceptance Model of Go-Pay for Millennials Purwanto, Sugeng; Hartini, Sri; Premananto, Gancar Candra
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): 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.v3i1.95

Abstract

Human life is inseparable from technological developments. Until now, research related to the Technology Acceptance Model (TAM) is still used as a basis for the theory of technology product acceptance in line with the increasingly complex development of human behavior and needs. This research is the development of Technology Acceptance Modeling (TAM) by involving the Narrative Online Advertising variable. The purpose of this study is to develop and test the model by including the Narrative Online Advertising variable as an external variable or antecedent variable to the attitudes and intentions of millennials in adopting an electronic wallet (Go-Pay). The Narrative Online Advertising variable, as the theory developed by Ching, Tong, Chen, & Chen, is an online advertising strategy involving the narrative element in advertising content, which has been widely displayed on the internet media. The object used in this study is Go-pay, a popular electronic wallet application in Indonesia. The sample in this study is the millennial communities domiciled in Surabaya totaling 200 respondents, collecting data through questionnaires, using a Likert scale, and the analytical tool used is SmartPLS. The results of this study show that Narrative Online Advertising has a positive effect on the Perception of Ease of Use, but does not affect the Perception of Benefits. At the same time, the four factors positively affect the Attitude and intention to adopt Go-pay. These results indicate that millennials will use Go-pay if Narrative Online Advertising is improving their interest in using the e-wallet. Therefore, it is suggested that in making an e-money application, Narrative Online Advertising is important to attract millennials in using the app.
Ownership Structure and Firm Value of Quoted Consumers Goods Firms in Nigeria Godwin Emmanuel Oyedokun; Shehu Isah; Niyi Solomon Awotomilusi
Journal of Accounting and Strategic Finance Vol 3 No 2 (2020): 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.v3i2.65

Abstract

This study examined the ownership structure's effect on the firms' value of quoted manufacturing firms (consumer goods) in Nigeria for 2010-2018. The total numbers of quoted consumer goods firms in the Nigeria stock exchange as of 31st December 2018 were twenty-one (21). A judgmental sampling technique was used to sample nineteen (19) consumer goods firms for the study. The study sought to examine whether ownership structure proxy by managerial Ownership, Institutional Ownership, foreign Ownership, and ownership concentration affect firms' values of quoted consumer goods in Nigeria. Data were collected from secondary sources through the annual reports and accounts of sampled consumer goods firms in Nigeria. The study adopted a panel regression technique as a tool of analysis. The result showed a negative effect of managerial ownership on firm value. While institutional Ownership, foreign Ownership, and Ownership concentration all positively affect the firm value of consumer goods firms in Nigeria. Therefore, the study recommends that the numbers of shares held by management should be reduced to increase the firm value of the listed consumer goods companies in Nigeria.
What Most Influence on Non-Performing Loan in Indonesia? Bank Accounting Perspective with Mars Analysis Nanang Shonhadji
Journal of Accounting and Strategic Finance Vol 3 No 2 (2020): 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.v3i2.85

Abstract

The research objective is to examine factors that affect non-performing loans at conventional private banks in Indonesia. These factors include growth in gross domestic product, interest rates, currency exchange rates, exports, credit growth, inflation, return on asset, operating costs to operating income, and the capital adequacy ratio. The sample used in this study was conventional private banks listed on the Indonesia Stock Exchange 2014-2019. Data analysis techniques using Multivariate adaptive regression spline (MARS). The study results inform an influence between the predictor variables and the response variables based on functions in the model. The variables that affect non-performing loans are credit growth, exchange rates, inflation, capital adequacy ratio, return on asset, operating costs to operating income, and interest rates. In contrast, gross domestic product growth and export growth in this study do not affect non-performing loans in conventional private banks. The MARS model has informed that the most influential variable on non-performing loans is credit growth. Banking authorities need to control lending by applying credit risk management and regulating the quality of credit loans to contribute to the results in this study.

Page 5 of 13 | Total Record : 124