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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 99 Documents
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EVALUASI SISTEM SMALL SCALE ELECTRONIC PROCUREMENT BP INDONESIA Nerisa Pitrasari; Nuryani Nuryani; Tony Pribadi; Edi Abdurrachman
Journal of Applied Finance & Accounting Vol. 4 No. 1 (2011): Publish on November 2011
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v4i1.277

Abstract

Along with the development of increasingly advanced technology, industrial companies under pressure of increased competition. One of the efforts is to improve business processes through procurement, in which there is the process of purchasing and inventory control. For the procurement performance, many companies are turning to e-procurement, a procurement transaction application of technology-based information which can reduce administrative activities, purchase and invoice process. As a multinational company engaged in the oil and gas industry, BP Indonesia implementing e-Procurement with two systems, namely the procurement card (pro-card) and e-bidding with Small Scale Electronic Procurement System (SSEP). The purpose of this study is to analyze and SSEP monitoring system, which in turn evaluate the system in terms of user satisfaction, so it can be things that need to be improved to increase user satisfaction. This study uses data collection by distributing questionnaires to vendors BP Indonesia using the SSEP system. The collected data will be analyzed by paired t-test and analysis of performance expectations. From the results of this study showed that SSEP system is running well but the performance should be improved with new innovations.
PENGGUNAAN BALANCED SCORECARD DALAM STRATEGIC MANAGEMENT JAMU PUSPO Andre Utoro Pusposuharto; Dewi Damayani; Rieke Henriani; Jimmy Sadeli
Journal of Applied Finance & Accounting Vol. 4 No. 1 (2011): Publish on November 2011
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v4i1.279

Abstract

The ’balanced scorecard’ is used not only as a tool to clarify the strategy of a company, but more importantly used for planning and development strategies. Without a strategy, it is impossible to survive in a competitive and dynamic business world. Combining long-term competitive capabilities with the goal of creating a synthesized company, the balanced scorecard can be trusted to utilize the financial measures of past performance to predict future performance. This data was analyzed from four perspectives: financial, customer, internal business processes, and learning and growth. The balanced scorecard is used as a basic measure, not only of the company's long-term goals, but also from the inclusion of the vision and mission. Herbal Puspo, a company engaged in the field of herbal pharmaceuticals, is also in the process of determining the direction and objectives of the company. The authors help determine its vision and mission which is then translated into strategic objectives for the company. The authors collected data and information, including surveys and industry analysis, which is then analyzed using a variety of basic theories of management strategies such as Porter's Five Forces and the TOWS matrix. From this analysis, the authors, together with the company management, summarized a strategic measure which was then translated into the four perspectives of the balanced scorecard companies.
REKAYASA ULANG PROSES BISNIS PADA DEPARTEMEN PENJUALAN, LOGISTIK, DAN AKUNTING (STUDI KASUS: PT GRAMA BAZITA) Ainun Mochyidin; Meliana Dewi Hartanto; Rian Devara; Marcellus Rantetana
Journal of Applied Finance & Accounting Vol. 4 No. 1 (2011): Publish on November 2011
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v4i1.280

Abstract

The continued development of the business world today requires companies to have an ‘edge’ to compete with other companies. Any characteristic of the company that gives them an opportunity for growth should be put to good use. The use of information technology should support its operating costs and even increase the efficiency and effectiveness of the company. However, the use of this information technology must be balanced with the readiness of existing resources to operate. Without the support of resources, especially human resources available, the use of this technology would be something that is useless. This thesis aims to assist PT. Grama Bazita in improving the efficiency of existing processes that will ultimately reduce the cost and time. The methodology used in the writing of this thesis is an analytical method which consists of a survey of running processes, analysis of the survey findings, and the identification of the needs of information technology as well as designing a new process which should prove more efficient than the prior business processes. From the analysis, it can be concluded that information technology is one of the factors driving reengineering, as well as the business needs to improve competitiveness.
ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN TELEKOMUNIKASI INDONESIA Robert Sunarko; Raymundus Parulian Sihotang
Journal of Applied Finance & Accounting Vol. 4 No. 1 (2011): Publish on November 2011
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v4i1.281

Abstract

Stock price movement is influenced by many factors such as actions taken by the government, interest rates fluctuating, as well as a variety of other internal or external factors. The authors discuss the internal side of the company and the use of liquidity ratios, solvency, activity, and profitability ratios on the Current Ratio, Return on Equity (ROE), profit margin, Debt Ratio, and Total Assets Turnover. The authors discuss whether there is a relationship between each of the five ratios with stock price movement. The authors showed that each of the Current Ratio, ROE, Profit Margin and Debt Ratio Total Assets Turnover, Profit Margin and ROE only affected the stock price movement, while the Current Ratio, Debt Ratio, and Total Assets Turnover had no significant effect on stock price movements.
ANALISIS PENGARUH RISIKO KREDIT TERHADAP IMBAL HASIL SAHAM PERBANKAN DI BURSA EFEK JAKARTA PERIODE TAHUN 2001-2005 Siane Handayani Rahardjo; Ingrid Maya Sophy2; Tedy Fardiansyah
Journal of Applied Finance & Accounting Vol. 4 No. 1 (2011): Publish on November 2011
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v4i1.282

Abstract

Banks have an important role in the economy and serves as a financial intermediary. Credit risk, as one of indicator of the health of the bank, is an interest of all stakeholders including investors stock. This study was conducted to determine the effect of credit risk on bank stock returns listed on the Jakarta Stock Exchange. The sampling method performed on 8 banks for a sample of meeting the requirements of the study. Credit risk data consisting of CAR (Capital Adequacy Ratio), NPL (Non Performing Loans) and PPAP (Removal of Assets Allowance) financial ratios derived from the quarterly during January 2001-December 2005. The stock prices are taken from the weekly closing stock price data weekly during January 2001-December 2005. Tests using multiple regressions were conducted to determine the effect of credit risk on stock returns. The results show that jointly or individually no significant effect on credit risk with stock returns.
EMPIRICAL STUDIES ON EVA AND PROFITABILITY RATIOS ASSOCIATION WITH ANNUAL STOCK RETURN FOR INDONESIA COMPANIES Doan Siscus Kaldianto Lingga; Junius Tirok
Journal of Applied Finance & Accounting Vol. 4 No. 2 (2012): Publish on June 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v4i2.283

Abstract

This research analyzes the influence of Economic Value Added (EVA) and profitability ratios measurement on Indonesian public companies stock returns. The companies are firms that are listed in the Indonesia Stock Exchange (IDX) and that take part in the LQ45 group. The profitability ratios that are used in this research are profit margin (PM), return on sales (ROS), return on equity (ROE), and return on assets (ROA). The aim of this research is to prove the claim that EVA is associated more with company annual stock return rather than profitability ratios. The methodology that is used in this research is a multiple regression test to measure the significance between EVA, profit margin (PM), return on sales (ROS), return on equity (ROE), and return on assets (ROA) with the company annual stock returns. The research result shows that in the end the research prove that EVA does not influence profitability ratios in association with company stock returns. The evidence indicates that profitability ratios are closely associated with company stock returns with the highest significance. More specificly, return on equity (ROE) is the most associated profitability ratio with stock returns followed by return on assets (ROA).
FOUNDING FAMILY OWNERSHIP AND FIRM PERFORMANCE: EMPIRICAL EVIDENCE FROM CONSUMER GOODS INDUSTRY IN INDONESIA Margareta Bambang; Marko S. Hermawan
Journal of Applied Finance & Accounting Vol. 4 No. 2 (2012): Publish on June 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v4i2.284

Abstract

This research investigates the significant influence of family ownership on firm performance in order to provide information to decision makers and other interested parties. The analysis includes comparisons between family and non-family firm performance in Indonesia. The samples are taken from 31 consumer goods companies, listed on the Indonesian Stock Exchange, ranging from 2005 to 2009. The results show that non-family firms perform better than family firms and no significant influence between family ownership and firms’ profitability. On the other hand, family ownership has negative contribution to firm market valuation. The study suggests that family firms have lower financial performance than that of non-family.  Family members within the top position have major control rights and contribute a negative influence to firm performance. The evidence raises concerns about possible profit manipulation and weak governance law in Indonesia, and as a result there is an expropriation of wealth to the majority and family related shareholders.
ANALISA OPTIMALISASI LINI PRODUKSI PENGEMASAN SUSU BUBUK TERPASANG DI PT. TIGARAKSA SATRIA, TBK. Aditia, Denny; Sardjono, Jeddy J.
Journal of Applied Finance & Accounting Vol. 4 No. 2 (2012): Publish on June 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The topic for analysis is the capacity of the production line in PT. TIGARAKSA SATRIA, TBK. where an increase in production capacity is necessary to meet customer demand. First the researchers studied background literature, and then determined the topics to be discussed. Furthermore, they identified and formulated the problem in detail. The researchers then conducted field observations to collect data and processed the data using capacity measurement theory, and linear programming. They then analyzed the results and determine useful conclusions and suggestions for the company. The results of the data processing, gave a total installed production capacity and the remaining available capacity. It was suggested to the company that not too much should be spent producing products of high variation due to wasted setup time. In addition, companies are advised to have a generator set with the aim of reducing the time wasted due to electricity blackouts.
STRATEGI PERTUMBUHAN DANA PIHAK KETIGA PADA BANK SINARMAS Michael Tactria; Slamet Ario Susanto; Ahmad Mukhlis Yusuf
Journal of Applied Finance & Accounting Vol. 4 No. 2 (2012): Publish on June 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The high level of competition in banking to attain Third Party Funds (TPF), spurs banks to continue to lure customers in a variety of ways, starting with improving operational performance, and improving services, to the diversification of products and use of attractive incentive gifts. Sinarmas business group, which recently took over ownership of one of the foreign exchange banks, also must try to anticipate and formulate appropriate strategies to win over the competition in terms of raising public funds. The purpose of this study was to determine the most appropriate strategy for Bank Sinarmas to conduct third-party funds. Methods of research were carried out by referring to the framework of the strategy, after the comparison, the data obtained from the literature study, and various other sources.
ANALISIS KEPUASAN PENGGUNAAN SISTEM INFORMASI PERKREDITAN (STUDI KASUS: KOPERASI PERUMAHAN WANABAKTI NUSANTARA) M. Fajriyansyah S.; Edi Abdurachman
Journal of Applied Finance & Accounting Vol. 4 No. 2 (2012): Publish on June 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v4i2.287

Abstract

In the dynamic aviation business, change is a difficult thing to avoid, especially when it comes to the use of information technology. However, when information technology has been used, many problems can emerge and it is important to comply with the needs and expectations of management, as the company has often allocated large budgets for development. The users also need to know whether it meets their expectations or not. Measurements will be performed by comparing the independent variables of Informativeness, Information Format, Ease of Use, Timeliness and Reliability, as well as user aspects divided into a wide variety of factors, namely Age, Work Experience, , Background Department of Education, Training, and Old Computer Usage. Analysis was conducted on the gap analysis, linear regression analysis, and chi-square analysis. From the analyses there was found to be a significant gap between performance and user expectations in the KPWN credit information system. The regression analysis found that the only variable significantly related to user satisfaction was Reliability, and the chi-square analysis found that Educational Background significantly influenced user satisfaction.

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