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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 3 Documents
 1 
Search results for , issue "Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)" : 3 Documents clear
The Effect of Comparative Employee Compensation on Wage and Salary Payments Caterina Aruli Iskandar Catrin; Driana Leniwati; Agung Prasetyo Nugroho Wicaksono
Journal of Accounting and Finance Management Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i5.268

Abstract

This research aims to determine the effect of compensation comparisons on non-financial sector companies in Indonesia listed on IDX. The population of this research is all non-financial sector companies consisting of the raw materials, manufacturing and services sectors registered on IDX for the 2019-2021 period. This study uses a quantitative approach. The data analysis technique uses panel data regression. The research results show that salary comparison has a negative and insignificant effect on company performance. The contribution of this research is to provide information about several factors that influence employee salaries. Also in a different population compared to before, you can find out the incentives given to company employees.
Factors influencing audit opinion going concern Ahmad Faishal Hanif; Firda Ayu Amalia; Agung Prasetyo Nugroho Wicaksono
Journal of Accounting and Finance Management Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i5.269

Abstract

Abstracts This study was conducted to investigate the impact of company size, audit tenure, financial distress, and audit quality on going concern audit opinions on all sectors of companies listed on the Indonesia Stock Exchange (IDX), except the financial sector in 2019–2021. The sample consisting of 153 companies was selected using purposive sampling techniques, i.e., companies were selected based on certain considerations. The sample of 153 companies was then analyzed using the logistic regression method and assisted by Eviews 10 software. The difference in this study is that company size, audit tenure, financial distress, and audit quality do not have a significant influence on going concern audit opinions.
The First Refinancing Of Railway Infrastructure In Indonesia: A Part of Public-Private Partnerships (PPP) Helmi Adam; Adler Haymans Manurung; Roy Sembel; Jatmiko Murdiono
Journal of Accounting and Finance Management Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i5.270

Abstract

Refinancing is an activity that can generate profits for the recipient. Carrying out refinancing can be a challenge for a company so it will make efforts well and optimally so that the refinancing is successful. This research uses a case study method by collecting data through interviews and documentation studies related to refinancing by PT Celebes Railway Indonesia (CRI). The aim of this research is to describe the refinancing carried out by PT CRI with the "Makassar-Parepare Railway" project which uses the Availability Payment (AP) scheme. PT Celebes Railway Indonesia has carried out refinancing after the completion of the construction period, the operations and maintenance processes have also been carried out and the first Availability Payment has been absorbed in December 2022. Refinancing is carried out based on stages developed by PT CRI itself so that profits are obtained for the Company. PT CRI is the pioneer of the first refinancing of railway infrastructure in Indonesia. It is hoped that the success of the refinancing carried out by PT CRI can be used as a benchmark and can be used as a guide for future researchers in carrying out refinancing.

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