Journal of Accounting and Finance Management最新文献

The Effect of The Board of Directors, Audit Committee, and Company Size on The Integrity of Financial Statements (Empirical Study on State-Owned Enterpriseslisted on The Indonesia Stock Exchange 2016-2020 Period) 董事会、审计委员会和公司规模对财务报表完整性的影响(2016-2020年印尼证券交易所上市国有企业的实证研究)

Journal of Accounting and Finance Management Pub Date : 2023-05-09 DOI: 10.38035/jafm.v4i2.212

Sri Anah, Rizky Mustika Anggraeni, Abdul Rahmat

引用次数: 0

The Model of Impulse Buying: Consider Price Discounts and Store Displays 冲动购买的模型:考虑价格折扣和商店展示

Journal of Accounting and Finance Management Pub Date : 2023-04-15 DOI: 10.38035/jafm.v4i1.208

Nunung Ayu Sofiati, L. Suryati, Wikrama Wardana, Nana Trisnawati, April Gunawan Malau, Andriasan Sudarso, Albert Gamot Malau

引用次数: 0

The Model of Purchasing Decisions Making For Honey Product 蜂蜜产品采购决策模型研究

Journal of Accounting and Finance Management Pub Date : 2023-04-15 DOI: 10.38035/jafm.v4i1.207

Agus Mulyana, Deden Komar Priatna, Anne Lasminingrat, Dodi Sukmayana, Dodi Tisna Amijaya, Luthfi Setiadiwibawa, Rudi Suprianto Ahmadi

{"title":"The Model of Purchasing Decisions Making For Honey Product","authors":"Agus Mulyana, Deden Komar Priatna, Anne Lasminingrat, Dodi Sukmayana, Dodi Tisna Amijaya, Luthfi Setiadiwibawa, Rudi Suprianto Ahmadi","doi":"10.38035/jafm.v4i1.207","DOIUrl":"https://doi.org/10.38035/jafm.v4i1.207","url":null,"abstract":"This study aims to explore the perception of Perhutani brand honey products' attributes, brand image, and their influence on consumer purchasing decisions. To achieve this, both descriptive and explanatory survey methods were utilized to understand the behavior of variables and test hypotheses. The research type adopted was causality-based, focusing on establishing a causal relationship between product attributes, brand image, and buying decisions. Individual analysis was conducted on consumers of Perhutani brand HONEY at Ahmad Yani and Setiabudi outlets in Bandung. With a cross-sectional approach, this research collected empirical data to gauge the majority population's opinion. The study found that product performance attributes and reference groups have a considerable impact on the products' selling price trend. The product mix performance and the influence of reference groups play a crucial role in shaping brand image. They also significantly impact purchase decisions. Interestingly, the relationship between brand image and the selling price trend is closely linked. Similarly, the performance of the product mix is also dependent on the reference group.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126539102","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: 3

Attractive Regional Investment Model for Investors 吸引投资者的区域投资模式

Journal of Accounting and Finance Management Pub Date : 2023-04-14 DOI: 10.38035/jafm.v4i1.205

W. Roswinna, Maria Lusiana Yulianti, Anne Lasminingrat

引用次数: 0

Stock Prices in Food and Beverage Companies Before and After the Pandemic 疫情前后食品和饮料公司的股价

Journal of Accounting and Finance Management Pub Date : 2023-04-13 DOI: 10.38035/jafm.v4i1.206

Hendri Maulana, A. F. Anggraeni, Jaja, Mochamad Zakaria, Poniah Juliawati, Anna Noviana, Nandan Limakrisna

{"title":"Stock Prices in Food and Beverage Companies Before and After the Pandemic","authors":"Hendri Maulana, A. F. Anggraeni, Jaja, Mochamad Zakaria, Poniah Juliawati, Anna Noviana, Nandan Limakrisna","doi":"10.38035/jafm.v4i1.206","DOIUrl":"https://doi.org/10.38035/jafm.v4i1.206","url":null,"abstract":"Investment is a commitment to a number of funds or other resources that are currently being carried out with the aim of obtaining profits in the future or can be interpreted as investing money in a company or project for the purpose of obtaining profits. Basically investing is buying an asset that is expected to be resold in the future at a higher value. The expectation of future profits is a compensation for the time and risk associated with an investment made. There are various types of investments on the market, including; time deposits, Bank Indonesia Certificates, stocks, bonds, money market securities, derivative products, property, gold, mutual funds, foreign currencies. The population is food and beverage companies that are listed on the Indonesia Stock Exchange and have closing stock price data, and the sample is 9 food and beverage company on the period 2017-2019 using data panel regression with e-views. The results showed that earnings per share (EPS) had a positive and significant effect on stock prices. Then, Return on Assets (ROA) has a positive and significant effect on stock prices. Also, Debt to Equity Ratio (DER) has a negative and insignificant effect on stock prices.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125726882","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

The Effect Local Ownership, Audit Quality, Audit Committee, And Financial Performance on Company Value 地方所有权、审计质量、审计委员会和财务绩效对公司价值的影响

Journal of Accounting and Finance Management Pub Date : 2023-03-31 DOI: 10.38035/jafm.v4i1.184

Fita Dwi lestari, Erna Setiany

引用次数: 0

The Influence of Teaching Staff, Curriculum, Work Culture on the Management of Islamic Education 教职员、课程、工作文化对伊斯兰教育管理的影响

Journal of Accounting and Finance Management Pub Date : 2023-03-29 DOI: 10.38035/jafm.v4i1.198

Abd Karim Amarullah, Hapzi Ali, Kasful Anwar

引用次数: 0

The Effect of Entrepreneurial Orientation on Social Media Adoption and Business Performance Moderated by Innovation Capability in Healthy Food SMEs in DKI Jakarta 创业导向对雅加达DKI健康食品中小企业社交媒体采用和创新能力的影响

Journal of Accounting and Finance Management Pub Date : 2023-03-28 DOI: 10.38035/jafm.v4i1.197

Felisia Natasha, Lelly Christin, F. Soesilo

{"title":"The Effect of Entrepreneurial Orientation on Social Media Adoption and Business Performance Moderated by Innovation Capability in Healthy Food SMEs in DKI Jakarta","authors":"Felisia Natasha, Lelly Christin, F. Soesilo","doi":"10.38035/jafm.v4i1.197","DOIUrl":"https://doi.org/10.38035/jafm.v4i1.197","url":null,"abstract":"Social media has facilitated many people on following healthy lifestyle trend. Consequently, those involved in the food industry should be able to see this as an opportunity to improve performances. This research was conducted on healthy food businesses in DKI Jakarta with the aim of looking at the effect of entrepreneurial orientation, social media adoption, and the ability to innovate on the performance of MSMEs with the adoption of social media as a mediating variable and innovation ability as a moderating variable. This study used a quantitative method with a total of 162 respondents who collected questionnaires and used Smart-PLS 3.3 to test the data. The result of the study shows that entrepreneurial orientation and social media adoption have a significant effect on the performance of MSMEs. Entrepreneurial orientation has a significant influence on the performance of MSMEs which is mediated by the adoption of social media. Entrepreneurial orientation has a significant influence on social media adoption. The ability of innovation does not have a significant effect on the performance of SMEs. Adoption of social media does not have a significant effect on the performance of MSMEs, which is moderated by the ability to innovate.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"1980 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132703043","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

Influence of Work Motivation, Occupational Health and Safety on Employee Performance of PT. Cipta Abadi Jaya Trans with Job Satisfaction as Mediating Variable 工作动机、职业健康和安全对PT. Cipta Abadi Jaya Trans员工绩效的影响，工作满意度为中介变量

Journal of Accounting and Finance Management Pub Date : 2023-03-28 DOI: 10.38035/jafm.v4i1.196

Farley Dharmawan, Deden Kurniawan

{"title":"Influence of Work Motivation, Occupational Health and Safety on Employee Performance of PT. Cipta Abadi Jaya Trans with Job Satisfaction as Mediating Variable","authors":"Farley Dharmawan, Deden Kurniawan","doi":"10.38035/jafm.v4i1.196","DOIUrl":"https://doi.org/10.38035/jafm.v4i1.196","url":null,"abstract":"Basically, this study aims to examine and analyze the importance of work motivation and occupational health and safety on employee performance by using job satisfaction variable as a mediating variable in the PT. Cipta Abadi Jaya Trans. By using a quantitative research design with an explanatory survey method, namely data collection using a questionnaire with a Likert scale model. The sample collection of organic employee respondent data is 130 respondents. Structural Equation Modeling (SEM) PLS Version 3.2.9 is used as a tool to process data. In this study using four variables, thirteen dimensions and fourty three indicators. From the results of this study it can be concluded that all variables have a significant effect on employee performance, namely: 1) Work motivation on employee performance. 2) Occupational health and safety on employee performance, 3) Job satisfaction on employee performance, 4) Work motivation on job satisfaction, 5) Occupational health and safety on employee performance, 6) Job satisfaction mediates the effect of work motivation on employee performance, 7) Job satisfaction mediates the effect of occupational health and safety on employee performance.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"98 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113997730","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

Management of Social Relations in the Development of Islamic Education in Integrated Islamic Junior High Schools in Jambi Province 占碑省伊斯兰综合初中伊斯兰教育发展中的社会关系管理

Journal of Accounting and Finance Management Pub Date : 2023-03-28 DOI: 10.38035/jafm.v4i1.195

M. J. Habe

引用次数: 0