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INDONESIA
Journal of Applied Finance & Accounting
Published by Universitas Bina Nusantara
ISSN : 19796862     EISSN : 27466019     DOI : 10.21512/jafa.v7i2.6378
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Finance & Accounting (JAFA) showcases useful theoretical and methodological results with the support of interesting empirical applications in the area of Finance and Accounting. Purely theoretical and methodological research with the potential for important applications is also published. Articles in the journal may examine significant research questions from a broad range of perspectives including economics, sustainability, organizational studies and other theories related to accounting and finance phenomena. JAFA is essential reading for academics, graduate students and all those interested in research in accounting and finance. The journal is also widely read by practitioners in accounting, corporate finance, investments and banking.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol. 8 No. 1 (2021): Publish on June 2021" : 5 Documents clear
FACTORS AFFECTING FRAUD PREVENTION AND ITS IMPLICATION TO THE QUALITY OF FINANCIAL STATEMENTS Monika Budiman; Choirul Anwar; Sudjono Sudjono
Journal of Applied Finance & Accounting Vol. 8 No. 1 (2021): Publish on June 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i1.6858

Abstract

The study aims to determine the effect of internal control, internal audit, risk-based audit, audit committee, and whistleblowing system on fraud prevention and its implications to the quality of financial statements. The sample consisted of 7 companies from 12 populations of chemical sub-sector companies and 5 companies from 10 populations of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2018. Data were collected using questionnaires with 154 respondents. The analysis technique using Structural Equation Modeling (SEM) and processed with Lisrel 8.8. The results indicate that, partially, internal control, internal audit, risk-based audit, and audit committee have a positive and significant effect on fraud prevention, while the whistleblowing system partially has a negative and insignificant effect. However, simultaneously, the direct effect of internal control, internal audit, risk-based audit, audit committee, and whistleblowing system on fraud prevention have a positive and significant effect. The results also show partially internal control, internal audit, whistleblowing system, and fraud prevention have a positive and significant effect on the quality of financial statements while risk-based audit has a positive but not significant effect and the audit committee has a negative and insignificant effect on the quality of financial statements. However, simultaneously, the indirect effect of internal control, internal audit, risk-based audit, audit committee, whistleblowing system on the quality of financial statements through fraud prevention have a positive and significant effect.
APPLIED PUBLIC SECTOR ACCOUNTING FOR BROADBAND INFRASTRUCTURE DEVELOPMENT WITH PUBLIC PRIVATE PARTNERSHIP SCHEME: A LITERATURE REVIEW Evi Steelyana
Journal of Applied Finance & Accounting Vol. 8 No. 1 (2021): Publish on June 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i1.7364

Abstract

Governments all around the world are increasingly focusing on Public-Private-Partnership (PPP) schemes to develop broadband infrastructure. Private sector participation in the development and funding of public infrastructure has had a substantial impact on the delivery of public services. In PPP Broadband Infrastructure, there has been no attempt to integrate the literatures in order to present a holistic view. To expand our knowledge of PPPs in Public Sector Accounting Discipline, the author conducted a systematic literature review of articles published in international journals and to analyze the contribution of it to the body of knowledge. By using a qualitative method, the objective of the study is to find the major theme of public sector accounting literatures based on research of PPP in Broadband Infrastructure for the past 20 years (2000-2020)  from the qualified international journals. The study also aims to find contribution of the major theme on infrastructure development and the direction of  the future research that  need to be addressed.  The study found that UK is the country which has been publishing journals on PPP with high intensity of publication. Another findings are the literatures were published in high quality journal with scopus indexed  is 60% in Q1 and followed 25% in Q2 and 15% in Q3. The main findings of this study identified four main topics in this discipline which are Public Policy Strategy has become the major theme in the field of research and become the first rank, followed by another themes which are PPP Implementation, PPP Framework and Value of Money.  Therefore, in PPP research as part of Public Sector Accounting Literatures has shown that Public Policy Strategy as part of government’s role in shaping the regulatory framework and plays an important role to catalyst the infrastructure development into the next level.
CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT: EVIDENCE OF LISTED INDONESIAN COMPANIES Evelyn Natasya
Journal of Applied Finance & Accounting Vol. 8 No. 1 (2021): Publish on June 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i1.7381

Abstract

The purpose of this research is to investigate the relationship of corporate governance  such as competence of board commissioner and audit committee, audit quality and earnings management in 434 manufacturing sector companies listed in Indonesia Stock Exchange period year 2016-2018. Earnings management proxied by discretionary accrual and profitability proxied by return-on-asset. The results of this study are: (1) firm’s size as control variable is significantly negative influences earnings management (2) profitability which proxied by return-on-asset is significantly negative influences earnings management. Meanwhile, this research did not find support evidence that competence of board commissioner, competence of audit committee, audit quality, revenue growth connection significantly influences on earnings management. Companies can analyze the earnings management through company size and financial ratios such as profitability.
DESIGNING VALUE ADDED TAX POLICY ON PEER-TO-PEER LENDING IN INDONESIA Nafis Dwi Kartiko; Ismi Fathia Rachmi
Journal of Applied Finance & Accounting Vol. 8 No. 1 (2021): Publish on June 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i1.7387

Abstract

Fintech is one of the newest business models in finance that take advantage of technological advances. One form of fintech in Indonesia is peer-to-peer lending. Based on the 1984 VAT Law, one service not subject to value-added tax is financial services. The reason globally for this is the difficulty in determining the tax base. However, according to the authors, these reasons cannot be accepted by considering the peer-to-peer lending business model. The authors provide reasons based on classical theory and existing empirical facts. This research outlines the urgency of establishing laws at the level of laws on fintech and the imposition of value-added taxes on peer-to-peer lending in Indonesia. In conclusion, the authors suggest that the government needs to (1) encourage the formation of laws and regulations at the level of the law on fintech to include criminal provisions such as laws in other financial institutions; (2) imposing a value-added tax on peer-to-peer lending, and (3) We encourage tax authorities to issue implementing regulations related to the imposition of value-added tax on peer-to-peer lending in Indonesia.
AN EVALUATION OF INTERNAL CONTROL IMPLEMENTATION: A CASE STUDY OF EXHIBITION COMPANY Yanti Yanti
Journal of Applied Finance & Accounting Vol. 8 No. 1 (2021): Publish on June 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i1.8122

Abstract

This study aimed to evaluate the revenue cycle implemented in the Exhibition Company to identify the weaknesses and limitations of internal controls related to revenue cycles by referring to the COSO's Internal Control Framework. The study uses a qualitative descriptive approach by assessing the current revenue cycle implemented at the Exhibition Company and the internal control. The process of collecting data is through interviews and observation. Based on the evaluation, there are weaknesses in internal control in the revenue cycle applied by the company. This study indicates that the internal control is still not effective following the COSO framework, leading to the possibility of a fraudulent act in the company. Therefore, as its business continues growing, it is essential to focus more on its revenue cycle system and internal control to implement an effective and efficient procedure to support its operating performance. Furthermore, it suggests improvement as needed based on COSO's internal control framework to overcome the discovered potential weaknesses.

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