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Heny Kurniawati
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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. 2 (2021): Publish on December 2021" : 5 Documents clear
ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS SALES AND CASH RECEIPTS TO IMPROVE INTERNAL CONTROL Meiryani Meiryani; Reyhan Reyhan
Journal of Applied Finance & Accounting Vol. 8 No. 2 (2021): Publish on December 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i2.8130

Abstract

Sales accounting information system and cash receipts is one of the sub-systems in accounting information that describes the correct procedures for sales and cash receipts activities. The problem in this study is how to implement a sales information system and cash receipts at PT Sumber Alfaria Trijaya. The type of research used by researchers in the preparation of this study is a qualitative method. The data used in this study is primary data. Data collection procedures are observation, documentation and direct interviews to the object of research. The conclusion of this study is the application of accounting information systems in cash sales and cash receipts at PT Sumber Alfaria Trijaya is still not good, seen from the dual function, namely the delivery function which doubles as a warehouse function and the lack of data and completeness. The analysis of the accounting information system for cash sales and cash receipts on internal control at PT Sumber Alfaria Trijaya is still not good and weak because there are several problems including the existence of multiple functions by the Assistant Head of the store, cash is not directly deposited to the Bank. In the cash function bill, and the amount of cash receipts from cash sales deposited in the bank on the third day not on the day of the transaction. Then there is also no periodic or sudden checking of cash balances by internal control.
THE COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE AND TRADING VOLUME DURING MERS AND COVID-19 ON THE INDONESIA AND MALAYSIA STOCK EXCHANGE Agustini Hamid; Risky Arshanty
Journal of Applied Finance & Accounting Vol. 8 No. 2 (2021): Publish on December 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i2.8153

Abstract

We investigate the differences of financial performance and stock trading volume during the MERS and COVID-19 periods on the Indonesia and Malaysia Stock Exchanges. We used Wilcoxon Signed Rank Test. Wilcoxon Signed Rank Test model is selected because we compared Indonesia and Malaysia to conduct a paired difference test of repeated measurements on a single sample to assess whether their population mean ranks differ. Our sample consist of 140 companies that getting from 713 companies listed in the Indonesia Stock Exchange while Malaysia is composed of 345 companies from 597 listed company in Malaysia Stock Exchange. The results showed that MERS and COVID-19 have differences in total asset turnover (TATO) and stock trading volume on the Indonesia and Malaysia Stock Exchanges, while the Current Ratio as liquidity ratio and Debt to equity ratio as risk proxy have no differences on the Indonesia and Malaysia Stock Exchange. There is no difference in the operating Profit Margin as profitability ratio variable on the Indonesia Stock Exchange while there is a significant difference on the Malaysia Stock Exchange.
THE EFFECT OF SELF REGULATED LEARNING, HIGH SCHOOL MAJORS, AND NATIONAL EXAMINATION SCORES ON ACADEMIC ACHIEVEMENT OF ACCOUNTING STUDENTS IN JAKARTA Livia Christanty; Lidiyawati Arifin
Journal of Applied Finance & Accounting Vol. 8 No. 2 (2021): Publish on December 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i2.8165

Abstract

The purpose of this research is to determine the impact of self-regulated learning (SRL), high school majors and national examination scores on academic achievement of accounting students in Universities in Jakarta. The data is collected with questionnaires with random sampling method and the samples obtained are 150 samples. The method of analysis is by using multiple linear regression. The results show that there is no significant relationship between self-regulated learning (SRL) and academic achievement (AA), high school majors (HSM) show results that have a negative and significant effect on academic achievement, while for the national examination scores (NES), it can be concluded that there is significant positive relationship between the national examination scores and academic achievement.
SPIRITUALITY ANALYSIS AND ORGANIZATIONAL COMMITMENTS IN MURABAHAH WITH INDIVIDUAL ACCURACY AS MEDIATION VARIABLE Mohamad Heykal; Vinola Herawati
Journal of Applied Finance & Accounting Vol. 8 No. 2 (2021): Publish on December 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i2.8206

Abstract

The objective of this study is to analyze the spirituality of work and organizational commitment especially in murabahah financing. This study based on primary data and with explanatory format. This research environment for this study is real in the Islamic banking entitites in Jakarta. The sample of this research is financing staff in Islamic banking in Jakarta and the questioner was distributed to them. The result of this study is spirituality will influence the decision making process of murabaha financing in the Islamic financial entities in Jakarta with the mediation variable is individual accuracy mediates the relationship between murabaha financing approval processes and commitment to organizational goals.
THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, STAKEHOLDER PRESSURE, AND PROFITABILITY ON INTEGRATED REPORTING Lodovicus Lasdi; Elisabeth Listiyani Oematan
Journal of Applied Finance & Accounting Vol. 8 No. 2 (2021): Publish on December 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i2.8292

Abstract

This study aims to examine the effect of corporate governance mechanisms, stakeholder pressure, and profitability on integrated reporting, with firm size as a control variable. The research object used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020 with purposive sampling method as a sample collection method. The data analysis technique used is multiple linear analysis. The results showed that independent commissioners and firm size had a positive effect on integrated reporting. Meanwhile, the audit committee has a negative effect on integrated reporting. In addition, stakeholder pressure and profitability are not proven to have an effect on integrated reporting.

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