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Journal of Accounting and Finance Management (JAFM)

JAFM
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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 133 Documents

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Do Character, Capacity, Capital, Collateral, and Conditions as Affect on Bad Loans Ega Saputra; Siti Resmi; Hari Nurweni; Tri Utomo Prasetyo
Journal of Accounting and Finance Management Vol. 1 No. 3 (2020): Journal of Accounting and Finance Management (July-August 2020)
Publisher : DINASTI RESEARCH

Research on the analysis of the use of 5 C (character, capacity, capital, collateral, and condition) in lending has been carried out. Analysis of lending is mostly seen from the perspective of lenders (banks or other lending institutions). In contrast to research in general, this study aims to analyze bad loan from the borrower perspective. This study examines and analyzes the effect of character, capacity, capital, collateral, and conditions (5C) on bad loans. This study uses primary data through questionnaires. The population is the borrower of funds in the Technical Service Unit at Local Government Finance Office, Sleman Regency, Yogyakarta Province, Indonesia. The sample was determined using purposive sampling and 105 respondents were obtained. Purposive sample criteria are fund borrowers who have difficulty in repaying loans and are included in the monitoring agenda. The results of the study prove that the character, capacity, and conditions affect on bad loans, while capital and collateral have no effect on bad loans

Design, Development and Implementation Sop With Service Blueprint, K Pharmacy in Surabaya Yessica Anggraini Sutanto; Erna Andajani
Journal of Accounting and Finance Management Vol. 1 No. 3 (2020): Journal of Accounting and Finance Management (July-August 2020)
Publisher : DINASTI RESEARCH

Background of this study is due to the absence Standard Operation Procedure (SOP) in K Pharmacy, can operational chaos. Solving these problems can be done by using the service blueprint, to find out the error process. This research not only designed, but also developed and implemented Standard Operation Procedure (SOP) and Service Blueprint. This type of research is applied research with descriptive qualitative methods. The technique of collecting data this study using purposive sampling technique. The methods collection data of this study were observation and depth interview. This research design used iterative process (exploration, creation, reflection and implementation). The result of this study are need to implement an electronic medical record system when doing assessments, implementing an inventory management system, providing a queue serial number of customers, and implementing an electronic cash register system

The Model Of Employee Satisfaction : A Human Resources Management Perspective Lukman hadi; Eddy Irsan Siregar; Siti Hafnidar
Journal of Accounting and Finance Management Vol. 1 No. 3 (2020): Journal of Accounting and Finance Management (July-August 2020)
Publisher : DINASTI RESEARCH

This study aims to examine and analyze the influence of jobinvolvement, career development, and compensation on job satisfaction. The sampling method uses Proportionate Random Sampling. Data were taken directly using questionnaire with 58 respondents of permanent employees of M2M Solutions Ltd. The method of analysis used in this study is multiple linear regression. The result of the research shows that job involvement has a positive and significant effect on job satisfaction, career development has a significant and positive effect on job satisfaction, compensation has significant and positive effect on job satisfaction. Job involvement, career development, and compensation together have a significant and positive impact on job satisfaction. This means that job satisfaction can be explained by the three independent variables of jobinvolvement (X1), career development (X2), and compensation (X3). From the result of multiple regression test, compensation is the most dominant variable in affecting job satisfaction.

The Effect of Return on Asset, Non Debt Tax Shield, Asset Growth, Company Size, and Current Ratio, Against Debt to Asset Ratio on Companies Consumer Goods Listed on Indonesia Stock Exchange for the Period (2011-2017) Susi Artati
Journal of Accounting and Finance Management Vol. 1 No. 3 (2020): Journal of Accounting and Finance Management (July-August 2020)
Publisher : DINASTI RESEARCH

This research was conducted on Consumer Goods companies listed on the IDX (Indonesia Stock Exchange) for the period 2011 - 2017, aiming to examine the effect of Return on Assets (ROA), Non debt tax shield (NDTS), Asset Growth (GROWTH) Company Size (Size) , and Current Ratio (CR) simultaneously or partially to Debt to Asset Ratio (DAR). The sampling technique used was purposive sampling. The sample used in this study amounted to 26 companies, a total of 182 data. The data analysis technique in this research is multiple linear regression analysis, classic assumption test (normality, multicollinearity, heteroscedasticity, and autocorrelation), hypothesis testing, and the coefficient of determination. The software used for data processing is SPSS 22.0. The results of multiple linear regression analysis show the equation Ln_DAR = 2.119 - 0.041Ln_ROA + 0.091 Ln_NDTS + 0.0003 Ln_GROWTH - 0.030 Ln_SIZE - 0.565 Ln_CR + e with an F test of 103.468. The t-test value for the Return on Assets (ROA) variable is -2.529; the t-test value for the Non debt tax shield (NDTS) variable was 2,629; t test value for asset growth variable (GROWTH) is -0.014. t test value for variable firm size (Size) is -0.172; Current Ratio (CR) variable t test value of -21,437. The coefficient of determination (Adjusted R Square) is 0.739 or 73.9%, while the remaining 26.1% is influenced by other factors outside of this research model.

The Role of Corporate Governance in Constraining Earning Management Dwi Jaya Kirana; Ekawati Jati Wibawaningsih; Aniek Wijayanti
Journal of Accounting and Finance Management Vol. 1 No. 3 (2020): Journal of Accounting and Finance Management (July-August 2020)
Publisher : DINASTI RESEARCH

This study examines whether corporate governance measured by audit quality, ownership structure, and board of commissioners quality has an effective role in constraining earnings management in Indonesia. The sample of this research is 163 companies in non-financial sectors listed on the Indonesia Stock Exchange in the period 2014-2018. Regression analysis is used to test the research hypothesis. Discretional accruals were used to measure earning management. The results show that the audit firm’s reputation as a proxy of audit quality has a negative significant influence (at the 5% level) on earning management practices. Contrary to the hypothesis, we found that the size of the board of commissioners has a positive significant influence (at the 5% level) on earnings management. These findings provide practical advice for the government and shareholders in providing effective corporate governance mechanisms in constraining earnings management.

Building Employee Performance Based on Compensation and Work Training With Variables of Work Satisfaction (Performance Analysis of PT. Harapan Abadi Employees) Muhammad Irfan Rahadian; I Ketut R Sudiarditha; Ari Saptono
Journal of Accounting and Finance Management Vol. 1 No. 4 (2020): Journal of Accounting and Finance Management (September-October 2020)
Publisher : DINASTI RESEARCH

This study aims to analyze compensation and training on employee performance through satisfaction variables. This research uses a quantitative method using the SEM Lisrel 8.8 Program analysis tool. The number of respondents was 105 employees of PT. Sumber Harapan Abadi (DataPrint). The sampling technique in this study was purposive non-probability sampling using the Isaac and Michael method approach. The novelty in this study is the positive effect of compensation and job training on employee performance through employee job satisfaction. The results of the study stated: 1) there was a positive and significant effect of compensation on job satisfaction. 2) there is a significant positive effect of training on job satisfaction 3) there is a positive and significant effect of the effect of compensation on performance.4) a positive and significant effect of training on performance.5) there is a positive and significant effect of job satisfaction on performance 6) there is a positive and significant effect of training on performance. 7) the positive and significant influence of the effect of training on performance through job satisfaction.

The Effect of Governance Quality and Earning Management With Internal Control as Moderating Variable Towards Firm Value Mufidah Mufidah; Ira Febrianti; Masnun Masnun
Journal of Accounting and Finance Management Vol. 1 No. 4 (2020): Journal of Accounting and Finance Management (September-October 2020)
Publisher : DINASTI RESEARCH

The purpose of this study is to analyze the influence of the quality of corporate governance, real earnings management on firm value and to analyze the influence of the quality of corporate governance with the internal control system as a moderating variable on firm value in companies included in the LQ 45 index 2016-2018. The data in this study used descriptive statistical analysis and inferential statistical analysis. The results showed that the Quality of Governance had no significant effect on Firm Value, Earnings Management had a significant effect on Firm Value and Internal Control could not moderate the effect of Governance Quality on Firm Value.

The Influence of Capital Structure and Managerial Ownership on Company Performance Through Agency Cost as Intervening Variables Yamasitha Yamasitha
Journal of Accounting and Finance Management Vol. 1 No. 4 (2020): Journal of Accounting and Finance Management (September-October 2020)
Publisher : DINASTI RESEARCH

The purpose of this research is to examine the effect of capytal structure and managerial ownership on firm performance by agency cost as an the intervening variable. The sample used is a manufacturing company sector 4 (varoius industries) and sector 5 (goods industries consumsy) listed in Indonesia Stock Exchange in 2015-2019. Were selected in the sampling method of sample use purposive.The data use dissecondary data and the analysis methodusedis multiple regression path analyze method. The results showed that the independent variables capital structure has a negative effect on the agency cost, and managerial ownership has a negative effect on the agency cost. The independent variables capital structure has a negative effect on the firm performance and capital structure has a negative indirect effect on the firm performance by agency cost. The independent variables managerial ownership has no positive effect on the firm performance and managerial ownership has a negative indirect effect on the firm performance by agency cost. Agency cost has no negative effect on the firm performance.

Measuring Stock Prices Through Earning per Share, Profitability, Solvability and Corporate Governance as Moderation Variables (Case Study on Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) 2015-2019) Mondra Neldi; Nandan Limakrisna
Journal of Accounting and Finance Management Vol. 1 No. 4 (2020): Journal of Accounting and Finance Management (September-October 2020)
Publisher : DINASTI RESEARCH

This study aims to examine how much influence Earning Per Share, Profitability, and Solvability with Corporate Governance as a moderating variable. The population of this study was 71 companies listed on the Indonesia Stock Exchange (IDX) with a sample of 30 companies during 2013-2017. This study uses purposive sampling. The data analysis technique used in this study is multiple linear regression analysis.From this study the conclusions are as follows: Earning Per Share variable shows the results that have a positive and significant effect on stock prices, Profitability and Solvability shows no effect on Stock Prices, Earning Per Share which is moderated by Corporate Governance, Profitability moderated by Corporate Governance and Solvability moderated by Corporate Governance shows results that have no significant effect on stock prices. In further research, it is expected to be able to add independent variables to be able to explain what is the influence of the dependent variable, namely stock prices, and add all public companies to become research and replace the proxy of each variable to get better research results.

Analysis of Financial Performance Towards Firm Value (Case Study at Building Construction Sub Sectors on IDX During Period of 2012-2018) Henry Broto Seno; Hakiman Thamrin
Journal of Accounting and Finance Management Vol. 1 No. 4 (2020): Journal of Accounting and Finance Management (September-October 2020)
Publisher : DINASTI RESEARCH

These research aims to find out those impact from capital structure, profitability, liquidity, activity and company size on firm value. The population in this research were building construction sub-sector companies which registered in Indonesia Stock Exchange during period 2012 till 2018. The samples were determined by purposive sampling technique. These data analysis method used was panel data regression analysis. The selected mode used Fixed Effect Model. The results showed that capital structure, profitability, liquidity, activity and company size simultaneously had an impact on company value. Partially it was found that capital structure and profitability had positive influence on company value, activity and company size had negative influence on company value, while liquidity had none impact towards company value. The most influential variable was profitability with coefficient value was 43.38.

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Apollo Daito

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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