cover
Contact Name
Apollo Daito
Contact Email
dinasti.info@gmail.com
Phone
+628117404455
Journal Mail Official
editor@dinastires.org
Editorial Address
Casa Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia
Location
Kota tangerang selatan,
Banten
INDONESIA
Journal of Accounting and Finance Management (JAFM)
Published by Dinasti Research
ISSN : 27213005     EISSN : 27213013     DOI : https://doi.org/10.38035/jafm
Core Subject : Economy,
Journal of Accounting and Finance Management (JAFM) is a peer-reviewed journal published by Dinasti Research, Dinasti Foundation, Indonesia six times a year. JAFM aims to publish articles in the fields of accounting, finance, and management that make a significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its objectives, JAFM provides insights in accounting and finance for academics, practitioners, researchers, regulators, students, and other parties who are interested in developing accounting practices and the accounting profession. JAFM accepts quantitative or qualitative research texts, written in Indonesian or English. JAFM accepts manuscripts from Indonesian writers and writers from various parts of the world.
Articles 157 Documents
Comparative Analysis of Energy Productivity Used to Manage Waste With Comparison of Pelet Outputs in Electricity in STT-PLN Jakarta Pawenary Pawenary; Supriadi Legino; Mega Cintya
Journal of Accounting and Finance Management Vol. 1 No. 1 (2020): Journal of Accounting and Finance Management (March-April 2020)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.482 KB) | DOI: 10.38035/jafm.v1i1.6

Abstract

In STT-PLN environment each day has the potential to produce 875 kg of waste per day, based on this value it can be used as a waste pellet of 43.5 kg per day. STT-PLN Jakarta Electricity Jakarta launched the Local Waste Management Method (TOSS) with this method, STT-PLN is able to manage its own waste which is expected to be a solution for the utilization of waste into fuel. The machines used are hammer mill and chopper machine with 22 kW of power and operated for 3 hours, worth Rp.193,680.96 per day. Pellet production is used as fuel which can be distributed to PLTSa, Biomass Power Plants and pellet stoves. Based on the results of the calculation of the economic analysis obtained is NVP of IDR 454,007,469.00, IRR 26,855% and PBP 4,84 years, STT-PLN Jakarta Electricity is feasible to be continued.
The Effect of Work Climate and Leader Traits on Teacher Job Satisfaction Jambi City State High School Firman Firman
Journal of Accounting and Finance Management Vol. 1 No. 1 (2020): Journal of Accounting and Finance Management (March-April 2020)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.228 KB) | DOI: 10.38035/jafm.v1i1.7

Abstract

The purpose of this study is to examine the direct influence of the work climate and the characteristics of leaders on job satisfaction of teachers in Jambi City Public High School. This study uses a quantitative approach with the research subjects of SMA Negeri 1 Jambi City, SMA Negeri 3, SMAN Negeri 4, and SMA Negeri 5 Jambi City with a sample of 63 students. The instrument used for data collection in the form of a list of questions or questionnaire. Data collected from respondents were then processed using path analysis. Before carrying out statistical analysis, the data must meet the requirements of the analysis prerequisite tests that will be used. The tests were the normality test, linearity test, homogeneity test. The results showed that the work climate had a significant effect on job satisfaction in the amount of 12.2% with a significance level of 0.005. The nature of leadership has a significant effect on job satisfaction in the amount of 10.3% with a significance level of 0.009. If teacher job satisfaction reaches a percentage level of 100%, then 10.3% is contributed by the nature of leadership. Work climate and leadership characteristics have a significant effect on job satisfaction in the amount of 14.4% with a significance level of 0.009. If teacher job satisfaction reaches a percentage level of 100%, then 14.4% is contributed by the work climate and the nature of leadership.
The Application of Good Corporate Governance (GCG) Through the Implementation of Quality Management System at PT. CS Rintis Sukma Dewi
Journal of Accounting and Finance Management Vol. 1 No. 1 (2020): Journal of Accounting and Finance Management (March-April 2020)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.744 KB) | DOI: 10.38035/jafm.v1i1.8

Abstract

Good corporate governance (GCG) is a system that organizes and controls a company to create value added to all stakeholders. Quality Management System ISO 9001:2015 is an approach done by the company in running business by maximizing the company competitiveness through improvement that is done continuously towards goods, services, resources, process, and environment. The descriptive research and literature research methods used in this article show that the implementation of quality management system at PT. CS could create a good corporate governance, viz could provide a more structured company management system so that it could produce better goods and services quality. The result of this research shows that GCG which the company applies through the implementation of quality management system is well materialized. The success of the implementation of quality management system could be proven by the customer trust towards the goods and services that the company produces. The rate of customer trust could influence the growth of the economy of the company so that the company goal to reach maximum profit could be reached and thus increasing the company accountability so that it gives long term value towards shareholders without neglecting other stakeholders’ interests.
Corporate Social Responsibility, Social and Community Development Program as the Implementation of Gcg at PT PLN (Persero) Surya Fitriadi
Journal of Accounting and Finance Management Vol. 1 No. 1 (2020): Journal of Accounting and Finance Management (March-April 2020)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.058 KB) | DOI: 10.38035/jafm.v1i1.9

Abstract

The implementation of the Corporate Social Responsibility (CSR) program is one implementation concept of good corporate governance. Good corporate governance regulates the relationships of all stakeholders that can be fulfilled proportionally, avoid mistakes in corporate strategy and ensures that mistakes can be corrected immediately. PT. PLN (Persero) is a State-Owned Company (BUMN), a company engaged in the electric energy has a commitment to improve the quality of people's lives through electricity and make electricity as a driving force for economic activities and environmentally sound businesses. PLN business objectives will be achieved if the Company is able to maintain a balance of economic, social and environmental performances. The obtained economic value is eligible for the benefits of the community, the environment, employees and customers, through quality and sustainable social and environmental responsibility programs Social responsibility programs that meet people’s needs, improve living standards and expand employment opportunities, positive interaction between PLN and the community will increase their sense of belonging and help maintain PLN installations in their residential areas.
Implementation of Digital Marketing to Increase Satisfaction and Impact on the Image of Banking PT. Bank Central Asia Tbk Mohamad Arfiman yosep; Yoyo Sudaryo; Astrin Kusumawardan; Nandan Limakrisna
Journal of Accounting and Finance Management Vol. 1 No. 1 (2020): Journal of Accounting and Finance Management (March-April 2020)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (68.741 KB) | DOI: 10.38035/jafm.v1i1.10

Abstract

The banking industry currently wants to provide the best service to the public because of the many bank expansion that has just sprung up but already offers a lot of banking convenience services. This begins with the application of digital marketing that makes it easy for customers to make transactions. Digital marketing is very easy because transactions can be done only through smartphones or other devices. Some banks have services such as internet banking, mobile banking, SMS banking, and customers can now create new accounts using only their smartphones. This makes digital marketing a new service prima donna in providing services to the public in the banking world in Indonesia. The research method used in this research is descriptive and verification research. A descriptive method is a method in examining the status of a group of people, the status of an object, a set of conditions, a system of thought, or a class of events in the present
Effect of Exchange Rate and Global Index in Five Countries Against CSPI Mulyadi Mulyadi
Journal of Accounting and Finance Management Vol. 1 No. 2 (2020): Journal of Accounting and Finance Management (May-June 2020)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.909 KB) | DOI: 10.38035/jafm.v1i1.11

Abstract

This study aimed to determine the correlation between Exchange Rate and Global Index on Composite Stock Price Index in Indonesia Stock Exchange in 2014-2019 partially and simultaneously. Exchange Rate and Global Index is proxied by five countries namely Hong Kong, Japan, USA, Singapore, and China. The data used is secondary data obtained through the Official Website of Bank Indonesia for variable Exchange Rate, Official Website Yahoo Finance and Official Website Investing.com for variable Global Index. The methods of data analysis used is multiple linear regression. The results showed that the HKD, JPY, USD, SGD, CNY, and STI partially insignificant on CSPI, as well as HSI and DJIA partially positive effect significant on CSPI, while N225 and SSEC partially negative effect significant on CSPI. Simultaneously, all the variables have a significant effect by influencing by 93.9% while the remaining 6.1% is explained by other variables not examined in this study.
Analysis of Market Capitalization and Fundamental Factors on Firm Value Irma Sari Permata; Fatima Tuzzahara Alkaf
Journal of Accounting and Finance Management Vol. 1 No. 2 (2020): Journal of Accounting and Finance Management (May-June 2020)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.371 KB) | DOI: 10.38035/jafm.v1i1.12

Abstract

The purpose of this study is to analyze the effect of market capitalization and fundamental factors on the value of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. The variables utilized in this study are market capitalization, variables of micro-company such as company size, free cash flow, dividend policy (DPR), and macro variables, namely interest rates to the value of the company (Tobin'Q). Therefore it can be to assess the development of good company conditions. The method of this research is explanatory research and samples were taken by purposive sampling from a population of manufacturing companies that satisfy the sample criteria. Furthermore, the analysis of this research conducted multiple linear regression analysis.
The Antecedants of Employee Loyalty in Family Business From Millenial Perspectives Andreas Wijaya; Brendi Wijaya; Juan Carlos
Journal of Accounting and Finance Management Vol. 1 No. 2 (2020): Journal of Accounting and Finance Management (May-June 2020)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.405 KB) | DOI: 10.38035/jafm.v1i1.13

Abstract

According to PWC (2015), almost 80% family businesses in Indonesia have non-working family member shareholders. Furthermore, Susenas (2017) projected millenial generation in next five years will increase significantly and reach the peak 34% of population. To cope these challanges, executives need adoption process to become more professional in business operations while recruiting and retaining qualified employees. This research aim to measure the antesedan of family business for instance; organization culture, empoloyee engagement ,ogranizational justice, loyalty. Sample was collected as much 288 selected through purposive sampling method in order to given closed questionarries using likert scale. As a result, organizational culture had impact to employee engagement whereas organizational culture not affected organizational justice, Therefore employee engagement and organizational justice has affected employee loyalty respectivly. Moreover this research reflect new horizons, such as: work autonomy, flexible work arrangements to finding new study of millenial behaviour while HR recuruiting or maintaining employee
Event Study of IPO in Indonesia: Pump-and-Dump & Flipping Strategy Analysis Eka Sudarmaji; Sri Ambarwati; Aulia Keiko Hubbansyah; Shinta Budi Astuti
Journal of Accounting and Finance Management Vol. 1 No. 2 (2020): Journal of Accounting and Finance Management (May-June 2020)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (759.096 KB) | DOI: 10.38035/jafm.v1i1.14

Abstract

There were three important IPO anomalies: the positive average initial return (improperly called short-term 'underpricing'), the long-term underperformance, and hot/cold IPO. The EVENT STUDY model explained the 'underpricing' based on the assumption that the underwriter sets the initial price equal to the market-perceived true value and investors were rational. IPO prices are affected by demand and supply. The idea of the model was to explore pump-and-dump and flipping patterns exhibited upon IPO anomalies event in Indonesia. Pump-and-dump is the strategy to manipulate stock prices, while flipping was stocks bought at the IPO and sold at early days ta listing date. This strategy oftentimes exhibits anomalous behavior. Some implications of this model for the IPO market were positive 1st-day initial return (IR) and a negative relation cumulative average abnormal 5-days abnormal return (CAAR-5days) for flipping strategy. The other was a relationship between underperformance cumulative average 30-days abnormal returns (CAAR-30days) and cumulative average 5-days (CAAR-5days) abnormal returns in terms of pump-and-dump strategy. Using the relation between the Characteristics (Size of issue, Board and Floating rate) and Macroeconomics Condition (Central Bank Rate, Inflation rate, USD/IDR exchange, and GDP growth), and the IR, a CAAR-5days and a CAAR-30days, this EVENT STUDY explained the existence of the pump-and-dump and flipping pattern in the Indonesian stock exchanges. The Authors implemented a multivariate analysis of variance (MANOVA) to test hypotheses regarding the effect of a three-variables dependent (the initial return, a 5-days abnormal return, and a 30-days abnormal return) into several dependent variables. Using the IPO data taken from 2015-2019, the paper found that this EVENT STUDY explained the existence of pump-and-dump and flipping patterns at the early trading of IPO stocks in the Indonesia Exchange Market.
The Management of Character Education in Schools Around Pesantren Environment to Build Akhlakul Karimah Deti Rostini; Atabik Zuhdi; Vidia Lantari Ayundhari
Journal of Accounting and Finance Management Vol. 1 No. 2 (2020): Journal of Accounting and Finance Management (May-June 2020)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.418 KB) | DOI: 10.38035/jafm.v1i2.15

Abstract

Character education in Islam has existed since Prophet Muhammad’s period. “Pesantren” or Islamic boarding school is a place of character building in obedience to “Kaffah” Islamic teachings. The character education in schools here means, a process of building good character or Akhlakul Karimah by presenting education model of pesantren but realized in formal institutions. It is deemed as solution for children who do hesitate to have boarding school education because of several reasons. This study aims to describe the implementation of character education management in senior high schools around boarding schools environment located in Banyumas, Central Java. The approach used in this research is a qualitative with descriptive method. The character education in Banyumas has implemented four modern management functions in a proportional way by upholding the tutor role of Pesantren.. The cooperation has been running simultaneously and run conventionally, while still adhering the management principles even need a various ongoing renewal efforts.

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