Journal of Accounting and Finance Management (JAFM)
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.
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<![CDATA[The Effect of the Implementation of Government Accounting Standards, Human Resource Competencies, and Integrated Agency-Level Financial Application Systems as Determinants of the Quality of Government Financial Statements ]]>
<![CDATA[Lia Puspasari]]>;
<![CDATA[Cris Kuntadi]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v4i1.185
<![CDATA[This article presents a review of the factors that influence the quality of government financial statements as the dependent variable on the implementation of Government Accounting Standards (SAP), Human Resources competencies, and Integrated Agency-Level Financial Application System (SAKTI) as independent variables. This article has a purpose as a hypothesis that builds influence between variables so that it can be used in further research. This article is a literature review that shows that there is an influence of the variable implementation of Government Accounting Standards on the variable quality of government financial statements, the influence of the variable Human Resources competence on the variable quality of government financial statements, and the influence of the variable implementation of the Integrated Agency-Level Financial Application System (SAKTI) on the quality of government financial statements.]]>
<![CDATA[Determination of Sales Growth Factors and Growth of Total Assets to Price to Book Value ]]>
<![CDATA[I Wayan Budi Artha]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v4i1.187
<![CDATA[Research Article Determination of Sales Growth Factors and Growth of Total Assets to Price to Book Value is a scientific article of literature study within the scope of Financial Management science. The purpose of this article is to establish a hypothesis of influence between variables that will be used in further research. Research objects are sourced from online libraries, google scholar, mendeley and other academic online media. Literature research methods, starting from e-books and open access e-journals and reviewing previous research related to this research. The results of this study are: 1) Sales Growth affects Price to Book Value; 2) The growth of Total Assets affects the Price to Book Value; and 3) Sales Growth affects Total Asset Growth.]]>
<![CDATA[Factors Affecting the Corruption Rate: Audit Opinion, Audit Findings, and Follow-up of Audit Results ]]>
<![CDATA[Cris Kuntadi]]>;
<![CDATA[Didi Suryadi]]>;
<![CDATA[Galih Anggriawan]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v4i1.189
<![CDATA[This article discusses the factors that affect the level of corruption as the dependent variable. This study is a literature review that describes the effect of the audit opinion, audit findings, and follow-up on audit results on the level of corruption, this article is a study in applied administration to increase the literacy of the influence between variables for further research purposes. The literature review results are that audit opinion, audit findings, and follow-up on audit results affect the level of corruption.]]>
<![CDATA[The Relationship of Financial Literacy and Financial Inclusion in Attracting Student Interest to Become Customers Syariah Banking ]]>
<![CDATA[An Ras Try Astuti]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v4i1.190
<![CDATA[The presence of students in the world of Islamic banking as a young generation provides an opportunity for banks to continue to exist in the midst of existing competition. This study investigates how the influence of financial literacy and Islamic financial inclusion in attracting customer interest from among students. This research uses a type of quantitative research with statistical data. The number of respondents was 144 respondents who were students of the Islamic banking study program at the Parepare State Islamic Institute and Parepare Muhammadiyah University. Data analysis technique is a process used to manage research results in order to obtain a conclusion. Statistics is knowledge about data collection, data classification, data presentation, data management, drawing conclusions and making decisions based on certain problems. one sample t test, multiple linear regression test. Partial Test (t test), Simultaneous F Test and Coefficient of Determination Test. The results of the Financial Literacy research show that from the sample calculation values above, it is found that the average financial literacy is 43.2% of what is expected. Thus financial literacy is in the good category. Financial inclusion, shows that from the sample calculation value above, it is found that the average financial inclusion = 28.8% is in the good category. Interest in Using Islamic Financial Institutions, shows that from the sample calculation value above it is found that the average financial literacy is 21.6% of what is expected. The correlation coefficient is 0.804 with a significance of 0.000. Because the significance is 0.000 <0.05, Ho is rejected and H1 is accepted. This means that there is a positive and significant relationship between financial literacy and inclusion on the interest of Islamic Banking students at IAIN Parepare and Muhammadiyah Parepare University. The effect of financial literacy and inclusion on student interest in using Islamic financial institutions is 0.804. The calculated F-value is 62,932 with a significance level of 0.000. Because the P-Value <0.05, Ho is rejected or in other words the coefficients β1 and β2 affect Y together so that it can be said that the regression model.]]>
<![CDATA[The Influence of Tax Planning, Leverage, Profitability, and Firm Size on Firm Value (Empirical Study of Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2019-2021 Period) ]]>
<![CDATA[Sherly Santoso]]>;
<![CDATA[Devica Pratiwi]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v4i1.191
<![CDATA[The company's goal is to get profits for the survival of the company and maximize firm value. In addition, the company's goal is to increase firm value and optimize wealth for shareholders. If the firm value is high, it can increase the wealth of shareholders. Even the food and beverage industry is defined as a leading manufacturing sector that contributes greatly to the national economy. The purpose of conducting this research is to determine the positive influence of tax planning, leverage, profitability, and firm size on firm value, listed food and beverage sub-sector manufacturing companies that have been listed on the IDX and the number of companies seen from SahamU. The approach used in the following research is the quantitative method and the samples selected using the purposive sampling method. The results of the study show that the third hypothesis (H3) which is accepted, namely profitability, has a positive effect on firm value. While the first hypothesis (H1), second (H2) and fourth (H4) are rejected, because partially tax planning, leverage, and firm size have no effect on firm value.]]>
<![CDATA[The Effect Local Ownership, Audit Quality, Audit Committee, And Financial Performance on Company Value ]]>
<![CDATA[Fita Dwi lestari]]>;
<![CDATA[Erna Setiany]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v4i1.184
<![CDATA[Corporate value is used by management in running the business to maximize shareholder wealth. Local ownership, audit quality, audit committee, and financial performance have prospects in the future so that investors will be interested in investing. This population is in manufacturing companies that pay dividends during the period 2016 to 2021 which are listed on IDX so the sample used is 222 companies. The method used is panel data regression. Findings of local ownership, size audit, audit tenure, audit committee, total asset turnover, and return on assets have a significance on company value, on the contrary debt to assets has no significance on company value. It is suggested that companies can improve local ownership and audit quality in making corporate strategy decisions to increase company value, in addition to financial performance to maximize profits that reflect the company internally]]>
<![CDATA[Motivation Mediate the Effect of Education, Work Experience, Intellectual Intelligence, and Discipline on Employee Performance ]]>
<![CDATA[Wayan Gede Endra Bratha]]>;
<![CDATA[Ni Nyoman Sawitri]]>;
<![CDATA[Dewi Puspaningtyas Faeni]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v4i1.192
<![CDATA[The purpose of this study is to analyze the effect of education, work experience, intellectual intelligence and work discipline on employee performance mediated by motivation at the Directorate of Security for Vital Objects of the National Police. The population is 170 respondents using saturated sample technique. Data analysis technique using SEM-PLS. The results of the analysis show that education has a positive and significant effect on employee performance, experience has a positive and significant effect on employee performance, intellectual intelligence has a positive and significant effect on employee performance, work discipline has a positive and significant effect on employee performance, education has a positive but not significant effect on motivation, work experience has a positive but not significant effect on motivation, intellectual intelligence has a positive and significant effect on motivation, work discipline has a positive but not significant effect on motivation, motivation has a positive and significant effect on employee performance, motivation is unable to mediate the effect of education on employee performance, motivation unable to mediate the effect of experience on employee performance, motivation is able to mediate the effect of intellectual intelligence on employee performance and motivation is able to mediate the effect of discipline k work on employee performance.]]>
<![CDATA[Factors Influencing Teacher Performance and Work Motivation in a Middle School Environment in Central Jakarta ]]>
<![CDATA[Harsono Harsono]]>;
<![CDATA[Hapzi Ali]]>;
<![CDATA[Achmad Fauzi]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v4i1.193
<![CDATA[In this study using a quantitative approach with a population and a sample of 80 samples, the object studied in this study was a public junior high school teacher in central Jakarta, the analytical tool used was PLS Version 3.0 and the results obtained were, Style Leadership has a Significant Influence on teacher performance, the School Environment has a Significant Influence on teacher performance, Motivation has a Significant Influence on teacher performance.]]>
<![CDATA[Purchasing Decisions Effect of Social Media Marketing, Electronic Word of Mouth (eWOM), Purchase Intention ]]>
<![CDATA[Buyung Romadhoni]]>;
<![CDATA[Akhmad Akhmad]]>;
<![CDATA[Naldah Naldah]]>;
<![CDATA[Niluh Putu Evvy Rossanty]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v4i1.194
<![CDATA[This research aims to examine the effect of social media marketing and e- word of mouth on purchasing decisions; social media marketing and e-word of mouth influence purchase intention; social media marketing and e-word of mouth influence purchasing decisions by mediating purchase intention. This study uses a quantitative descriptive research approach using data obtained from a sample of the study population and analyzed according to statistical methods. The population in this study uses an infinite population, where the infinite population in this study is taken from consumers who have purchased Zoya's hijab products. The sampling technique used was accidental sampling with a total sample of 70 respondents. The analysis technique used is path analysis technique. by collecting data through research instruments, by distributing questionnaires to consumers. The results of the study found that based on the results of the study found that social media marketing and e-word of mouth had a positive effect on purchasing decisions; social media marketing and e-word of mouth have a positive effect on purchase intention; social media marketinghas a positive effect on purchasing decisions through mediation of purchase intention; e-word of mouth has a positive effect on purchasing decisions through purchase intention. social media marketinghas a positive effect on purchasing decisions through mediation of purchase intention; e-word of mouth has a positive effect on purchasing decisions through purchase intention. social media marketing has a positive effect on purchasing decisions through mediation of purchase intention; e-word of mouth has a positive effect on purchasing decisions through purchase intention.]]>
<![CDATA[Management of Social Relations in the Development of Islamic Education in Integrated Islamic Junior High Schools in Jambi Province ]]>
<![CDATA[M. Junaidi Habe]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v4i1.195
<![CDATA[The phenomenon of increasing existence of the Integrated Islamic Schools (IT) model in Indonesia, including in Jambi Province, has caught the attention of many researchers. The rapid development is, of course, based on various hypotheses, one of which is the management of social relations which are constructed in such a way as to support the existence of the IT school. This paper aims to highlight how Junior High School (SMP-IT) in the Province manages these social relations and uses them as an alternative in school development. This research uses a qualitative approach with data analysis techniques; reduction, display, and verification. The findings of this study indicate that social relations between SMP-IT schools and the community (pentahelix) are woven in such a solid way to benefit both parties; schools and communities, and of course this solidity is responsible for the existence and development of these IT institutions to date.]]>
