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Juniarti
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Kristen Petra Surabaya
ISSN : 14110288,     EISSN : 23388137     DOI : https://doi.org/10.9744/jak
Core Subject : Economy,
Economics, Econometrics & Finance
The Jurnal Akuntansi dan Keuangan (JAK) is a peer-reviewed journal, published biannually in May and November by The Institute of Research and Community Outreach, Petra Christian University, Surabaya, Indonesia. The JAK invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 23 No. 2 (2021): NOVEMBER 2021" : 5 Documents clear
The Moderating Influence of Financial Literacy on the Relationship of Financial Attitudes, Financial Self-Efficacy, and Credit Decision-Making Intensity LD Gadi Djou; Fitri Lukiastuti
Jurnal Akuntansi dan Keuangan Vol. 23 No. 2 (2021): NOVEMBER 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.986 KB) | DOI: 10.9744/jak.23.2.69-82

Abstract

This study aims to determine the role of financial literacy moderation on the relationship between financial attitudes and financial self-efficacy on the intensity of decision-making of the SMEs that are also the customers of KUR BNI in Ende Regency amidst the COVID-19 pandemic situation. The objects of this research are all owners of large and retail trade SMEs, car and motorcycle repairs in Ende Regency (58 SMEs). The data analysis techniques used in this research is the Moderated Regression Analysis (MRA). The results are: (1) financial attitudes has positive influence on the credit decision-making intensity on SMEs, (2) financial self-efficacy has positive influence on the credit decision-making intensity of SMEs, (3) there is a moderation impact of financial literacy on the relationship between financial attitudes and credit decision making intensity for SMEs, and (4) financial literacy is able to moderate the relationship between self-efficacy and credit decision making intensity for SMEs.
The Effect of Good Corporate Governance on the Market Value of Financial Sector Companies in Indonesia Galih Adinegara; Sukmawati Sukamulya
Jurnal Akuntansi dan Keuangan Vol. 23 No. 2 (2021): NOVEMBER 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.873 KB) | DOI: 10.9744/jak.23.2.83-94

Abstract

Corporate governance is an interesting topic to discuss recently. Governance builds trust and predictability, hence generating comfort to investors. Companies that implement good corporate governance are expected to have a good financial performance to minimize agency problems and provide more benefits to shareholders. A corporate governance framework can determine the agency problem and its effect on shareholders' value.  This study uses a random effect model estimation method. Good corporate governance in this study is measured with the corporate governance index (CGI) score and formed based on five sub-indexes. The company's market value is calculated by Tobin's Q ratio. The results of statistical tests show a positive relationship between the implementation of good corporate governance and its market value. Furthermore, this research shows how Indonesian banks listed in IDX from 2010 to 2019 implement good corporate governance practices as the index continues to increase every year.
Analysing the Potential of Blockchain for the Accounting Field in Indonesia Abdulrival Hartoyo; Eko Ganis Sukoharsono; Yeney Widya Prihatiningtias
Jurnal Akuntansi dan Keuangan Vol. 23 No. 2 (2021): NOVEMBER 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.197 KB) | DOI: 10.9744/jak.23.2.51-61

Abstract

This research aims to identify and analyze the potential of blockchain technology for the accounting field in Indonesia. This research was conducted at the Indonesian Blockchain Association. This research uses qualitative methods with the case study approach and analysis of making explanation strategies. The result of this study indicates that blockchain is applicable in Indonesia without having to use cryptocurrency as a payment tool. The result finds that blockchain can be used as a technology for Accounting Information System. One of the reasons is that all accounting transactions have the potential to be traceable with the blockchain. The data in this technology can be considered as relevant information due to the nature of blockchain as a technology that records and stores data that cannot be changed and manipulated. Blockchain will be used as a database and data procession will still be carried out by using the Accounting Information System.  Blockchain is unable to automatically process data into information that may be needed in accounting. This research is expected to strengthen the theory related to blockchain as one of the accounting technologies, also to be an initial step in improving the concept of triple-entry accounting that is usable in Indonesia by using Blockchain which is supported by other platforms such as ERP and uses Token as the representative of assets or financial in recording transactions.
Indonesian Stock’s Influencer Phenomenon: Did Financial Literacy on Millennial Age Reduce Herding Behavior? Ananda Chairunnisa; Zuliani Dalimunthe
Jurnal Akuntansi dan Keuangan Vol. 23 No. 2 (2021): NOVEMBER 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.602 KB) | DOI: 10.9744/jak.23.2.62-68

Abstract

In Indonesia's capital market, there was a phenomenon that famous influencers seem to lead to behavioral bias in the stock market. The stock price changed significantly after those stock influencers shared information or recommended certain stocks. This research examined how the stock influencer's credibility affected investors' investment in recommended stock. We collected data from 132 individual investors who participated in the research. We used a questionnaire with a 5-Likert scale. The result showed that an influencer's credibility had a significant influence on investors' herding behavior. However, there was no significant evidence that financial literacy matters in that relationship. Interestingly, we found there was no significant difference in herding behavior between millennial and non-millennial investors.
Business Strategy and Environmental Performance Juniarti Juniarti; Camelia Florensia Beoang; Meliani Fitri Salim Prayogo; Parulian Adinata Samosir
Jurnal Akuntansi dan Keuangan Vol. 23 No. 2 (2021): NOVEMBER 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.392 KB) | DOI: 10.9744/jak.23.2.95-104

Abstract

Business strategy choices are very influential in a company’s environmental performance. Companies that choose the cost leadership strategy tend to streamline their expenses which leads to them overlooking the environmental cost. Meanwhile, differentiation strategy encourages companies to accommodate environmental costs to fulfill customers’ demands. Therefore, this research aims to examine the impacts of the strategy choices on environmental performance, which has not been focused on by previous researchers. This research’s samples are public companies that are consistently participating in the PROPER program during the 2012-2017 period. 228 company years fulfill the sample criteria. The data are processed using the GRETL application that is fit for processing the panel data. We apply two proxies to measure each strategy choice. Cost leadership is proxied with EPAS and SPPE while differentiation is measured with SGAS and SCGS. This research’s findings are, firstly, companies that choose the cost leadership strategy have lower environmental performances, and, secondly, companies with differentiation strategy have high environmental performances. However, not all proxies used to measure the cost leadership and differentiation strategies support the impacts of strategy choices on environmental responsibilities performance.

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