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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,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 2 No. 6 (2022): Journal of Accounting and Finance Management (January-February 2022)" : 5 Documents clear
Optimization of Career Development Through Transformation of Functional Position of Customs and Excise Inspector at Indonesian Customs Aulia Achyar Mubarok
Journal of Accounting and Finance Management Vol. 2 No. 6 (2022): Journal of Accounting and Finance Management (January-February 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.369 KB) | DOI: 10.38035/jafm.v2i6.67

Abstract

The transformation of administrative positions into functional positions is one of the implementations of bureaucratic simplification that has been and continues to be carried out at the Directorate General of Customs and Excise of the Republic of Indonesia.This article discusses the optimization of career development in Functional Positions in order to simplify the bureaucracy through the transformation of administrative positions into Functional Positions of Customs and Excise Inspectors.The research method used in this paper is descriptive qualitative with library research data collection techniques in the form of reviewing legislation on transformation position, national bureaucratic reform, functional positions of customs and excise inspectors, as well as collecting material from books, journals, and other open source. The limitation in this article is that there is still little research literature on FPCEI, so it is hoped that this article can be a reference material in writing the next article by adding other variables.The results of the study show that the transformation of administrative positions into functional positions at the DGCE of the Republic of Indonesia has gone well, but optimization of the career development system is still needed in the context of career development through the transformation of administrative positions into Functional Positions of Customs and Excise Inspectors.
Testing the Structural Equation of Organizational Culture Modeling as a Moderator of Public Services Dian Sudiantini; Istianingsih Sastrodiharjo; Bintang Narpati; Kardinah Indrianna Meutia
Journal of Accounting and Finance Management Vol. 2 No. 6 (2022): Journal of Accounting and Finance Management (January-February 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.984 KB) | DOI: 10.38035/jafm.v2i6.69

Abstract

This study aims to examine the influence of Leadership Style, Strategic Orientation and Organizational Resources on Organizational Performance through Organizational Culture. This research was the first study to examine the influence of Leadership Style, Strategic Orientation and Organizational Resources on Organizational Performance through Organizational Culture conducted at Community Health Center. The model proposed in this study was carried out through structural equation modeling. Data were collected from a sample of 250 Community Health Center in DKI Jakarta Province. Data analysis was performed using SPSS 25 and SEM AMOS 24. The findings of this study provide several practical implications. First, Directors of Community Health Center are advised to take leadership training programs, such as public speaking & effective communication skill training program and coaching skill training program. Second, it requires entrepreneurship skill training program and risk management training program. Third, Directors of Community Health Center are advised to create programs to improve employee competence and increase the role of health leaders, as well as investment and adaptability to current technological developments in order to create resource efficiency and optimize the achievement of Community Health Center’s performance.
The Effect of Work Environment and Work Motivation on Employee Performance at PT Industry Publishing Pokta Opang Abdul Gopar; Prista Tarigan; Noor Sembiring
Journal of Accounting and Finance Management Vol. 2 No. 6 (2022): Journal of Accounting and Finance Management (January-February 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v2i6.138

Abstract

Work environment and work motivation are one of the factors that influence employee performance, the purpose of this study is to determine the effect of work environment and work motivation on employee performance at PT Pokta Terbit Industri collected data through a questionnaire using a Likert scale, the questionnaire was given to 75 respondents, namely employees of PT Industry Publication Pokta, the number of respondents is based on the slovin formula with an alpha of 10%. Data analysis technique with instrument test, classical assumption test, multiple linear regression test and F test and T test. The results of this study indicate that the work environment and work motivation have a positive and significant effect either simultaneously or partially on employee performance at PT Industry Publishing Pokta.
Effect of Leadership Style, Reward and Punishment and Compensation Against Employee Motivation M. Raka Mahendra; Faroman Syarief
Journal of Accounting and Finance Management Vol. 2 No. 6 (2022): Journal of Accounting and Finance Management (January-February 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v2i6.147

Abstract

Article Literature Review of the Effects of Leadership Style, Reward and Punishment and Compensation on Employee Motivation is a scientific article that aims to build a research hypothesis on the influence of variables to be used in further research, within the scope of Human Resource Management. The method of writing this Literature Review article is the library research method, which is sourced from online media such as Google Scholar, Mendeley and other online academic media. The results of this article are that: 1) Leadership Style influences Employee Motivation; 2) Reward and Punishment affect Employee Motivation; and 3) Compensation has an effect on Employee Motivation. Apart from these 3 exogenous variables that affect the endogenous variable Employee Motivation there are many other factors including Competency, Performance Assessment and Work Culture.
Analysis of the Level of Efficiency and Effectiveness in Measuring Financial Performance at the Secretariat of the DPRD of West Sumatra Province in 2020-2021 Dety Lafera
Journal of Accounting and Finance Management Vol. 2 No. 6 (2022): Journal of Accounting and Finance Management (January-February 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v2i6.149

Abstract

This study aims to determine and analyze the level of effectiveness and efficiency in measuring financial performance at the Secretariat of the DPRD of West Sumatra Province for 2020-2021 which is measured using shopping variance analysis, shopping growth analysis, shopping harmony analysis, and shopping efficiency. The research method used is quantitative research. In this study, data collection techniques were carried out by means of documentation and interviews. The data type used is secondary data. The results of this study show that the performance of the capital expenditure budget as seen from the analysis of expenditure variance in 2020-2021 shows that the expenditure variance is in good condition but the realization of spending is far from the planned expenditure budget. The performance of the capital expenditure budget is seen from the growth of growth expenditures fluctuating and in 2020-2021 the growth is negative but is said to be capable because the growth is positive. The performance of the expenditure budget as seen from the analysis of spending harmony in 2020-2021 has not reached the portion in general and has not been able to carry out activities for the needs of its development activities because the portion has not been able to reach the portion in general. The performance of the capital expenditure budget is seen from the expenditure efficiency ratio in 2020-2021, each of which is said to be good because the realization of the budget does not exceed the budget and this shows that the Secretariat of the DPRD of West Sumatra Province has made savings on the budget.

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