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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
 1 
Search results for , issue "Vol. 5 No. 1 (2012): Publish on November 2012" : 5 Documents clear
THE IMPACT OF INTEGRATED AIS IMPLEMENTATION TO THE PURCHASING AND SALES BUSINESS PROCESSES IN ORDER TO IMPROVE EFFICIENCY AND EFFECTIVENESS: A CASE STUDY OF AN SME IN WEST JAKARTA Tohang, Valentina; Margaret, Bungan
Journal of Applied Finance & Accounting Vol. 5 No. 1 (2012): Publish on November 2012
Publisher : Bina Nusantara University

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Abstract

This exploratory study of the impact of integrated AIS implementation throughout the purchasing and sales business processes in an SME in West Jakarta is aimed to illustrate the result of an implementation of automated AIS in a small business to improve company’s efficiency and effectiveness.  The study was conducted through the document review of prior implementation and observation of current business process, and interview. The measurement of efficiency and effectiveness is derived from the accounting basic principles of time and cost efficiency and effectiveness.
THE MARKET PERFORMANCE OF BOOK BUILDING IPOs IN INDONESIA Noni Tanjung; Yanthi Hutagaol
Journal of Applied Finance & Accounting Vol. 5 No. 1 (2012): Publish on November 2012
Publisher : Bina Nusantara University

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Abstract

This research is aimed to determine the significant difference in short run and long run performance of Initial Public Offerings (IPOs) in Indonesian Capital Market through book building or fixed price marketing method. Moreover, it is intended to distinguish the characteristics of the issuer that might influence in their choice of marketing method. The sample firms are companies who went public in year 2007 to 2010. The aftermarket performance of the IPOs is assessed based on their short run performance (initial return) and long-term performance. The model has the marketing method as the dependent variable and size, age, industry and ownership of the issuer as independent variable. The result shows there is no significance difference in the short run performance between the marketing methods. However, there are significant difference in the long-run performance. For logistic regression, there are no significant relationship between the companies’ characteristics that influence the marketing method chosen.
VALUE RELEVANCE OF BANK OPERATIONAL PERFORMANCE IN INDONESIA Yulina Wong
Journal of Applied Finance & Accounting Vol. 5 No. 1 (2012): Publish on November 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v5i1.431

Abstract

The objective of the paper is to examine the value relevance of the disclosure of bank operating performance, as regulated by Bank of Indonesia. There are five operating performance ratios (CAR, NIM, BOPO, LDR, NPL) are examined in this study. The valuation model, then, also includes earnings and market condition, as control variables. The sample firms are bank that are listed in IDX during period 2005-2010, which consists of 144 observations. The result shows that some observations had performance measures below or above Bank of Indonesia’s acceptable ratio ranges. The analysis shows that only NIM is regarded as a relevant valuation factor. CAR and BOPO are less relevant, when earnings are used as control variables. Earnings and market condition are positively related to market value of the banks. This concludes that market is indifferent in their valuation approach to banking industry and other industries.
MOMENTUM INVESTING STRATEGY IN IDX: AN EXPERIMENT Ronald W. Liem
Journal of Applied Finance & Accounting Vol. 5 No. 1 (2012): Publish on November 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v5i1.432

Abstract

This research aims to test whether the Momentum investing strategy is better than passive investing strategy. The research method used is experiment design. The population observed is Kompas100 shares. The sample is filtered using several iterations based on the market performance as the momentum points and other fundamental factors to form optimal portfolios. The data used is the quarterly data. The t-test and Mann-Whitney means difference tests are performed to assess the differences of the results of momentum strategy and the market. The results show that momentum strategy provides higher returns than the market does.This experiment suggests that momentum investing strategy is applicable in IDX.
EVALUASI EFEKTIVITAS SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA ( SIMAK-BMN ) DI DEPARTEMEN KEBUDAYAAN DAN PARIWISATA REPUBLIK INDONESIA Anggita Kiki Rahardiyanti; Edi Abdurachman
Journal of Applied Finance & Accounting Vol. 5 No. 1 (2012): Publish on November 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v5i1.433

Abstract

The Government obligate to secure BMN. The security include physical security, administrative, and legal secure. In order to secure the necessary administrative administration system that can create a control (controlling) on BMN. Thus the necessary tools in the form of system that can simplify the administration and control of BMN. Management Information Systems and Accounting State Assets (SIMAK-BMN) was organized with the aim to produce the necessary information as a tool of accountability for the implementation of the budget and management / control BMN controlled by an accounting unit of goods. But until now has not carried out an evaluation of the level of keefektivitas SIMAK-BMN especially in the Ministry of Culture and Tourism. Therefore conducted a study to determine the factors that influence the effectiveness of SIMAK-BMN. So this study can be useful for applications maker SIMAK-BMN in knowing what the important factors that must be considered to improve the effectiveness of SIMAK-BMN which have been implemented. The result is that the factors that influence the effectiveness of SIMAK-BMN are Facility, Usability and Quality Systems. Without the factors above, it is very unlikely that SIMAK-BMN can operate effectively.

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