JAF- Journal of Accounting and Finance最新文献

The Relationship Between Bitcoin Returns, Volatility, And Volume Using Asymmetric Garch Modelling 使用不对称Garch模型研究比特币收益、波动性和交易量之间的关系

JAF- Journal of Accounting and Finance Pub Date : 2023-06-15 DOI: 10.25124/jaf.v7i1.5565

Carel Dwinugrahadi Kurnaman, N. Rizal

{"title":"The Relationship Between Bitcoin Returns, Volatility, And Volume Using Asymmetric Garch Modelling","authors":"Carel Dwinugrahadi Kurnaman, N. Rizal","doi":"10.25124/jaf.v7i1.5565","DOIUrl":"https://doi.org/10.25124/jaf.v7i1.5565","url":null,"abstract":"In 2020-2021 where the world experienced a Covid-19 pandemic, the price of Bitcoin increased and there was a fairly high price spike at the turn of the year 2020-2021 and had touched an all-time high (ATH) at the end of 2021. Bitcoin is one of the currencies crypto that is volatile when compared to the exchange rates of widely used currencies. In addition, Bitcoin price movements are difficult to predict. The samples used are Euro, Pound Sterling, Yuan, Yen, Ruble, Franc, and Bitcoin. The data used is in the form of Bitcoin price data and some of these currencies in 2020-2021. This study aims to find the relationship between volatility with Bitcoin trading volume, return with Bitcoin trading volume, and return with Bitcoin volatility for forecasting purposes. The research method used is the Augmented Dickey-Fuller (ADF) stationarity test, then using the ARMA model after that using the EGARCH model to find the relationship. The results of this study indicate that there is a positive relationship between volatility and Bitcoin trading volume. Just like the return and trading volume of Bitcoin there is a positive relationship. However, Bitcoin returns, and volatility have a negative relationship. For further research can use different crypto currency assets with different time periods. \u0000Keywords: Volatility, Volume, Returns, Bitcoin, GARCH","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120982658","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Analisis Dan Identifikasi Implementasi Sistem Informasi Manajemen Keuangan (Studi Kasus Pada Pt. Pojur) 财务管理信息系统的分析和确定实施(Pt. Pojur案例研究)

JAF- Journal of Accounting and Finance Pub Date : 2023-06-15 DOI: 10.25124/jaf.v7i1.5929

Asadi Khas

{"title":"Analisis Dan Identifikasi Implementasi Sistem Informasi Manajemen Keuangan (Studi Kasus Pada Pt. Pojur)","authors":"Asadi Khas","doi":"10.25124/jaf.v7i1.5929","DOIUrl":"https://doi.org/10.25124/jaf.v7i1.5929","url":null,"abstract":"This study aims to analyze and identify the implementation of the Financial Management Information System (SIMK) at PT. Pojur. The research was conducted using qualitative methods and case studies as a research approach. Data were obtained through in-depth interviews with SIMK users at PT. Pojur and analysis of documents related to the use of SIMK in companies. The results showed that the implementation of SIMK at PT. Pojur has had a positive impact on the company's financial management. SIMK has helped improve the efficiency and effectiveness of the company's financial management to improve the company's overall performance. In addition, SIMK has also facilitated the monitoring of the use of company funds and increased the transparency of corporate financial reporting. However, this study also found several obstacles encountered in implementing SIMK at PT. Pojur. These obstacles include the lack of support and maximum use from the company's management and the lack of understanding and training on the use of SIMK from users. In conclusion, this study shows the implementation of SIMK at PT. Pojur has had a positive impact on the company's financial management. However, efforts need to be made to overcome the obstacles faced so that the use of SIMK can be optimal and provide greater benefits for the company. \u0000Keywords: Analysis, Identification, SIMK","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133734258","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Dan Manajemen Aset Terhadap Nilai Perusahaan 机构持有、企业规模和资产管理对企业价值的影响

JAF- Journal of Accounting and Finance Pub Date : 2023-06-15 DOI: 10.25124/jaf.v7i1.5642

Anthony Holly, Robert Jao, Ana Mardiana, P. Tangke

引用次数: 0

Tindak Lanjut Hasil Rekomendasi Pemeriksaan Sebagai Penunjang Kualitas Laporan Keuangan Pemerintah Daerah 后续检查建议以支持地方政府的财务报表

JAF- Journal of Accounting and Finance Pub Date : 2023-06-15 DOI: 10.25124/jaf.v7i1.5936

A. Pramana, Meme Rukmini, Duwi Riningsih, Oktaviana Wahyu Prihardina, Mayciella So

{"title":"Tindak Lanjut Hasil Rekomendasi Pemeriksaan Sebagai Penunjang Kualitas Laporan Keuangan Pemerintah Daerah","authors":"A. Pramana, Meme Rukmini, Duwi Riningsih, Oktaviana Wahyu Prihardina, Mayciella So","doi":"10.25124/jaf.v7i1.5936","DOIUrl":"https://doi.org/10.25124/jaf.v7i1.5936","url":null,"abstract":"The research was conducted to obtain empirical evidence related to the effect of Follow-up Examination Recommendation Results on the Quality of Local Government Financial Statements. The Regional Government of Nganjuk Regency which has received WTP opinions from BPK 5 times in a row so it is interesting to conduct research here whether the success cannot be separated from the Follow-up Results of Examination Recommendations from BPK. Follow-up of the Examination Recommendation Results are derived to 4 indicators, namely specific policies related to follow-up, other parties' responses, leadership commitment and leadership motivation, then tested for their influence with multiple linear regression analysis. As a result, these 4 indicators have an influence on the quality of local government financial statements. This research can be developed on other entities that have higher achievements, such as WTP opinions from BPK consecutively for 10 times, so that they can be used as a reference by other entities in maintaining and improving the quality of their financial statements. \u0000Keywords : follow-up recommendations on examination results; quality; local government financial statements","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125705684","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pemetaan Penelitian Rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO) pada Perbankan Syariah dan Konvensional: Studi Bibliometrik VOSviewer dan Literature Review 伊斯兰银行与传统银行的业务成本与收入(BOPO)比率研究

JAF- Journal of Accounting and Finance Pub Date : 2023-06-15 DOI: 10.25124/jaf.v7i1.5995

Eka Wahyu Hestya Budianto, Nindi Dwi Tetria Dewi

{"title":"Pemetaan Penelitian Rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO) pada Perbankan Syariah dan Konvensional: Studi Bibliometrik VOSviewer dan Literature Review","authors":"Eka Wahyu Hestya Budianto, Nindi Dwi Tetria Dewi","doi":"10.25124/jaf.v7i1.5995","DOIUrl":"https://doi.org/10.25124/jaf.v7i1.5995","url":null,"abstract":"This study aims to determine the research mapping regarding the Operating Income to Operating Costs (OIOC) ratio in Islamic and Conventional Banking using a mix-method approach, namely the VOSviewer bibliometric study and literature review. Data analysis techniques include: (1) mapping the distribution of journal publications around the OIOC ratio; (2) mapping the results of the VOSviewer bibliometric visualization around the OIOC ratio based on the number of clusters and their items; and (3) mapping research topics around the OIOC ratio using a literature review study. The results showed that: (1) based on the distribution of journal publications, there were 736 journal publications regarding the OIOC ratio; (2) based on the mapping of the VOSviewer bibliometric study, the network visualization results around the OIOC ratio are divided into 4 clusters and 163 topic items; (3) based on the mapping of literature review studies, there are 49 topics around the influence of the OIOC ratio and 14 topics about the determinants of the OIOC ratio. The implications and contributions of this research are to map research topics around OIOC ratios in Islamic and Conventional Banking which are often or rarely researched by researchers so that they can be a reference for subsequent researchers. \u0000Keywords: Operating Income to Operating Costs (OIOC); Bibliometrics; VOSviewer; Literature Review; Islamic and Conventional Banking","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129418567","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

FRAUD FINANCIAL STATEMENTS IN PENTAGON'S FRAUD PERSPECTIVE (Study on the Mining Sector Listed on the Indonesia Stock Exchange 2016 – 2020 Period) 五角大楼欺诈视角下的欺诈财务报表(对2016 - 2020年期间在印尼证券交易所上市的矿业部门的研究)

JAF- Journal of Accounting and Finance Pub Date : 2022-09-30 DOI: 10.25124/jaf.v6i2.5453

Melda Tri Pratiwi, D. Triyanto

{"title":"FRAUD FINANCIAL STATEMENTS IN PENTAGON'S FRAUD PERSPECTIVE (Study on the Mining Sector Listed on the Indonesia Stock Exchange 2016 – 2020 Period)","authors":"Melda Tri Pratiwi, D. Triyanto","doi":"10.25124/jaf.v6i2.5453","DOIUrl":"https://doi.org/10.25124/jaf.v6i2.5453","url":null,"abstract":"Financial statement fraud is intentional or negligent by the company. Financial statement fraud is one type of fraud that often occurs in Indonesia. The occurrence of financial statement fraud in addition to causing internal conflicts within a company will also harm external parties in decision making. This study aims to detect financial statement fraud using a fraud pentagon analysis with pressure factors proxied by financial stability, external pressure and financial targets, opportunities proxied by ineffective monitoring and the nature of industry, rationalization proxied by auditor replacement, ability proxied by replacement directors, and arrogance proxied by the appearance of the CEO image in mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The population in this study is the mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period, which are 36 sample companies. The analytical technique used is logistic regression using SPSS 25 software. The results of this study indicate that simultaneously financial stability, external pressure, financial targets, ineffective monitoring, nature of industry, auditor replacement, replacement of directors, and the appearance of the CEO image have an effect on fraudulent financial reporting in mining sector companies listed on the Indonesia Stock Exchange for the period 2016 -2020. The partial test results show that the financial target and the nature of the industry have a positive effect, external pressure has a negative effect on fraudulent financial reporting. Financial stability, ineffective monitoring, replacement of auditors, replacement of directors, and the appearance of the CEO image have no partial effect on financial statement fraud. Based on the results in this study, the researcher provides theoretical and practical suggestions. Theoretically, researchers provide suggestions to academics and future researchers. Practically providing advice to companies as well as investors.","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127542770","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

EVALUATION OF THE IMPLEMENTATION OF PSAK 24 REVISION 2015 REGARDING EMPLOYMENT BENEFITS ESPECIALLY POSTEMPLOYMENT AT PT BA BANGUNAN 对2015年第24版psak关于就业福利，特别是在巴班古南的就业后福利的实施情况进行评估

JAF- Journal of Accounting and Finance Pub Date : 2022-09-30 DOI: 10.25124/jaf.v6i2.4751

Purwatiningsih - -

引用次数: 0

PENGARUH DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PADA PROVINSI SUMATERA SELATAN 区域所得税对南苏门答腊本土收入的影响和贡献

JAF- Journal of Accounting and Finance Pub Date : 2022-09-30 DOI: 10.25124/jaf.v6i2.5153

Comrie Ihza Mahendra, Nelly Masnila, Yevi Dwitayanti

{"title":"PENGARUH DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PADA PROVINSI SUMATERA SELATAN","authors":"Comrie Ihza Mahendra, Nelly Masnila, Yevi Dwitayanti","doi":"10.25124/jaf.v6i2.5153","DOIUrl":"https://doi.org/10.25124/jaf.v6i2.5153","url":null,"abstract":"Tujuan riset ingin mengidentifikasi dampak penerimaan pajak daerah pada PAD. Jenis riset ini yaitu riset deskriptif. Riset ini dilaksanakan Pada Provinsi Sumatera Selatan dengan data times series tahunan dari tahun 2012 sampai 2021. Pengumpulan data dengan cara dokumentasi. Analisis kontribusi dan pengujian regresi linier dipakai pada riset ini. Temuan riset menunjukkan kalau realisasi penerimaan pajak daerah yaitu Pajak Bea Balik Nama Kendaraan Bermotor dan Pajak Air Permukaan berdampak positif dan signifikan terhadap PAD. Sedangkan Pajak Kendaraan Bermotor, Pajak Bahan Bakar Kendaraan Bermotor dan Pajak Rokok tidak berpengaruh signifikan pada PAD. Rata–rata persentase realisasi terhadap target pajak daerah Provinsi Sumatera Selatan 2012-2021 sebesar 98.19%. Selama periode 2012 hingga 2021, pajak daerah di Sumsel diharapkan memberikan kontribusi rata-rata 5,73 persen per tahun kepada pemerintah daerah. Peningkatan upaya intensifikasi dan jenis serta metode pemungutan pajak baru dapat diperkenalkan berdasarkan keadaan dan kemungkinan daerah yang terdapat guna menumbuhkan keterlibatan pajak daerahpada sumber daya fiskal daerah. \u0000Keyword: Pajak Daerah, Pendapatan Asli Daerah, Kontribusi \u0000","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115317743","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH FAMILY CONTROL, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN 家庭控制的影响，公司的规模，公司的成长和杠杆对公司价值的影响

JAF- Journal of Accounting and Finance Pub Date : 2022-09-30 DOI: 10.25124/jaf.v6i2.4317

Anthony Holly, Kunradus Kampo, Robert Jao, Theresia Cindy Lauren Jip

引用次数: 0

Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Aparatur Pemerintah, dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten OKI 区域会计系统、政府人事能力和信息技术对奥基区政府财务报表质量的利用的影响

JAF- Journal of Accounting and Finance Pub Date : 2022-09-30 DOI: 10.25124/jaf.v6i2.5198

Debi Sintia, M. Maria, Rosy Armaini

{"title":"Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Aparatur Pemerintah, dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten OKI","authors":"Debi Sintia, M. Maria, Rosy Armaini","doi":"10.25124/jaf.v6i2.5198","DOIUrl":"https://doi.org/10.25124/jaf.v6i2.5198","url":null,"abstract":"Riset ini bermaksud guna mengidentifikasi dan menguji “Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Aparatur Pemerintah, dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Pemerintah Daerah Kabupaten OKI”. Populasi dalam riset ini yaitu OPD di Kabupaten Ogan Komering Ilir yang berjumlah 53 OPD, metode pengambilan sampel memakai sampel jenuh. Responden riset ini yaitu Kepala OPD, Kepala Bidang di masing-masing OPD, Bendahara, dan Staff bagian keuangan. SPSS untuk Windows versi 25 digunakan untuk melakukan analisis regresi linier berganda. Pelaporan keuangan pemerintah daerah meningkat 34,6 persen sebagai hasil dari penggunaan metode akuntansi keuangan daerah serta kemampuan instansi pemerintah dan teknologi informasi secara bersamaan, menurut hasil pengujian. Sampai batas tertentu, kualitas pelaporan keuangan pemerintah daerah ditingkatkan oleh sistem akuntansi keuangan daerah dan kemampuan instansi pemerintah, tetapi teknologi informasi tidak berdampak besar pada kualitas ini.. \u0000Kata kunci: Sistem Akuntansi Keuangan Daerah, Kompetensi Aparatur Pemerintah, Pemanfaatan Teknologi Informasi, dan Kualitas Laporan Keuangan.","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126757582","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0