Journal of Accounting and Finance Management最新文献

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Optimization of Career Development Through Transformation of Functional Position of Customs and Excise Inspector at Indonesian Customs 通过印尼海关检查员职能职位的转变优化职业发展
Journal of Accounting and Finance Management Pub Date : 2022-01-04 DOI: 10.38035/jafm.v2i6.67
Aulia Achyar Mubarok
{"title":"Optimization of Career Development Through Transformation of Functional Position of Customs and Excise Inspector at Indonesian Customs","authors":"Aulia Achyar Mubarok","doi":"10.38035/jafm.v2i6.67","DOIUrl":"https://doi.org/10.38035/jafm.v2i6.67","url":null,"abstract":"The transformation of administrative positions into functional positions is one of the implementations of bureaucratic simplification that has been and continues to be carried out at the Directorate General of Customs and Excise of the Republic of Indonesia.This article discusses the optimization of career development in Functional Positions in order to simplify the bureaucracy through the transformation of administrative positions into Functional Positions of Customs and Excise Inspectors.The research method used in this paper is descriptive qualitative with library research data collection techniques in the form of reviewing legislation on transformation position, national bureaucratic reform, functional positions of customs and excise inspectors, as well as collecting material from books, journals, and other open source. The limitation in this article is that there is still little research literature on FPCEI, so it is hoped that this article can be a reference material in writing the next article by adding other variables.The results of the study show that the transformation of administrative positions into functional positions at the DGCE of the Republic of Indonesia has gone well, but optimization of the career development system is still needed in the context of career development through the transformation of administrative positions into Functional Positions of Customs and Excise Inspectors.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125517773","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
Determination of Employee Resign Decision: Corporate Culture and Career Development 员工辞职决策的决定:企业文化与职业发展
Journal of Accounting and Finance Management Pub Date : 2021-12-29 DOI: 10.38035/jafm.v2i5.162
Djoko Setyo Widodo
{"title":"Determination of Employee Resign Decision: Corporate Culture and Career Development","authors":"Djoko Setyo Widodo","doi":"10.38035/jafm.v2i5.162","DOIUrl":"https://doi.org/10.38035/jafm.v2i5.162","url":null,"abstract":"This study aims to determine the factors that influence company resignation decisions, which include company culture and career development. The object of this study is previous research that is relevant to this research. The method used in this study is descriptive qualitative, sourced from previous  research that is useful for further research. The results of this study are: 1) Company culture influences employee resignation decisions; 2) Career development affects employee resignation decisions; and 3) Corporate culture affects career development.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115119589","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
Determination of Work Experience and Work Supervision on Job Rotation 轮岗时工作经验的确定和工作监督
Journal of Accounting and Finance Management Pub Date : 2021-12-20 DOI: 10.38035/jafm.v2i5.160
Xi Hexan
{"title":"Determination of Work Experience and Work Supervision on Job Rotation","authors":"Xi Hexan","doi":"10.38035/jafm.v2i5.160","DOIUrl":"https://doi.org/10.38035/jafm.v2i5.160","url":null,"abstract":"Research on the determination of work experience and work supervision of work rotation is a scientific article of literature within the scope of human resource management. The object of this study is to investigate the influence of work experience and work supervision on work rotation. The purpose of this study is to determine the influence between variables. The research method uses qualitative methods, which analyze each variable. The results of this study are: 1) Work experience affects work rotation, meaning that with relevant and much work experience, workers will have a high chance of job rotation. So that those who have much experience it is possible to have a high position of position compared to those who do not have little experience or experience; 2) Work supervision affects Job rotation, meaning that the employee's work supervision ability will have an impact on employee work rotation; and 3) Work experience affects work supervision, This means that with the high flying hours of employees, it will have a positive impact on the ability of employees to supervise work.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116570915","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
The Effect of Earning Per Share and Return on Investment on the Share Price of PT Astra Otoparts Tbk (2012-2021 Period) 每股收益和投资回报率对PT Astra Otoparts Tbk股价的影响(2012-2021年期间)
Journal of Accounting and Finance Management Pub Date : 2021-11-20 DOI: 10.38035/jafm.v2i5.150
Maolani Paij Watiningsih, Prista Tarigan
{"title":"The Effect of Earning Per Share and Return on Investment on the Share Price of PT Astra Otoparts Tbk (2012-2021 Period)","authors":"Maolani Paij Watiningsih, Prista Tarigan","doi":"10.38035/jafm.v2i5.150","DOIUrl":"https://doi.org/10.38035/jafm.v2i5.150","url":null,"abstract":"Financial reports are a form of information published by companies to meet the needs of investors that describe how much the company's wealth, income earned by the company, as well as information about the company's achievements. Apart from being information for investors, financial reports can also be a reference for companies to make decisions and predict what will happen in the future. After having information in the form of financial reports, the next activity is to evaluate the company's performance, namely by analyzing financial statements. This activity is carried out by analyzing financial ratios. In general, financial ratios are analytical activities carried out with the aim of describing a comparison between the values ​​of the components in the financial statements. Financial ratios are divided into several ratios, namely, liquidity ratios, solvency ratios, activity ratios and profitability ratios. Of the four ratios, researchers use a profitability ratio where the ratio is closely related to all investment activities and the ratio shows that the greater the value of the ratio, the better the company's ability to earn profits. In this ratio, there is one ratio, namely Return on Investment (ROI), which is the ratio used to calculate the value of an investment. For example, investors want to know the potential ROI of an investment before providing any funds to a company. Another factor in measuring the soundness of a company apart from financial ratios is by looking at stock prices.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128140855","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
Pay System in Improving Job Satisfaction 提高工作满意度的薪酬制度
Journal of Accounting and Finance Management Pub Date : 2021-11-08 DOI: 10.38035/jafm.v2i5.148
Arlen Mardayanti, Hapzi Ali, Ahmad Syukri, Kasful Anwar Us, Afif Fuadi
{"title":"Pay System in Improving Job Satisfaction","authors":"Arlen Mardayanti, Hapzi Ali, Ahmad Syukri, Kasful Anwar Us, Afif Fuadi","doi":"10.38035/jafm.v2i5.148","DOIUrl":"https://doi.org/10.38035/jafm.v2i5.148","url":null,"abstract":"This article discusses and analyzes the influence of the pay system, organizational culture and leadership style on job satisfaction, as an additional insight for teachers and prospective teachers so they can understand the things that affect job satisfaction. The method of writing this Literature Review article uses library research methods sourced from online media such as Google Scholar, Mendeley and/or other academic online media. The results of this article are: 1) the payroll system has an effect on job satisfaction; 2) organizational culture influences job satisfaction; and 3) leadership style influences job satisfaction. In addition to these 3 exogenous variables that affect endogenous variables in job satisfaction, there are many other factors including the work environment, working conditions, job security.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128012325","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 Influence of Work Motivation and Work Discipline on Employee Performance at Delima Asih Sisma Medika Hospital in Karawang Regency 工作动机和工作纪律对员工绩效的影响:在嘉望县德丽玛医院
Journal of Accounting and Finance Management Pub Date : 2021-11-05 DOI: 10.38035/jafm.v2i5.136
Abdulah, Prista Tarigan, N. Sembiring
{"title":"The Influence of Work Motivation and Work Discipline on Employee Performance at Delima Asih Sisma Medika Hospital in Karawang Regency","authors":"Abdulah, Prista Tarigan, N. Sembiring","doi":"10.38035/jafm.v2i5.136","DOIUrl":"https://doi.org/10.38035/jafm.v2i5.136","url":null,"abstract":"Work motivation and work discipline is one factor thataffect employee performance, the purpose of this study was to determine the effect of work motivation and work discipline on employee performance at Delima Asih Sisma Medika Hospital in Karawang Regency. Data collection techniques were through questionnaires using a Likert scale, questionnaires were given to 75 respondents, namely hospital employees , the number of respondents based on the slovin formula with an alpha of 10%. Data analysis techniques with instrument test, classical assumption test, multiple linear regression test and T test and F test. The results of this study indicate that work motivation and work discipline have a positive and significant effect either partially or simultaneously on employee performance at Delima Asih Sisma Hospital Medika in Karawang Regency.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122239785","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: 2
The Influence of Leadership, Education, Mutations on Teacher Career Development 领导、教育、突变对教师职业发展的影响
Journal of Accounting and Finance Management Pub Date : 2021-09-28 DOI: 10.38035/jafm.v2i4.146
Aprizal Wahyudi Diprata, Ahmad Syukri, Kasful Anwar Us
{"title":"The Influence of Leadership, Education, Mutations on Teacher Career Development","authors":"Aprizal Wahyudi Diprata, Ahmad Syukri, Kasful Anwar Us","doi":"10.38035/jafm.v2i4.146","DOIUrl":"https://doi.org/10.38035/jafm.v2i4.146","url":null,"abstract":"This article discusses and analyzes the influence of education, training and transfers on teacher career development, as additional insight for teachers and prospective teachers so they can understand matters that influence career development. The method of writing this Literature Review article uses library research methods sourced from online media such as Google Scholar, Mendeley and/or other academic online media. The results of this article are: 1) Leadership influences teacher career development; 2) Education influences teacher career development; and 3) Mutations affect teacher career development. In addition to these 3 exogenous variables that affect the endogenous variables in the placement of subordinates, there are many other factors including training, promotion, competence and work environment.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130396902","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
Determination of Liquidity Ratio: Analysis Before IPO and After IPO 流动比率的确定:IPO前与IPO后分析
Journal of Accounting and Finance Management Pub Date : 2021-09-20 DOI: 10.38035/jafm.v2i4.140
Harry Pambudi
{"title":"Determination of Liquidity Ratio: Analysis Before IPO and After IPO","authors":"Harry Pambudi","doi":"10.38035/jafm.v2i4.140","DOIUrl":"https://doi.org/10.38035/jafm.v2i4.140","url":null,"abstract":"Article Literature Review of Determinants of Company Liquidity Ratios related to the influence of Pre-IPO Conditions and Post-IPO Conditions is a scientific article to find out the phenomenon of influence between variables in further research related to the preparation of a hypothesis, within the scope of Financial Management. The preparation of this Literature Review article applies library research techniques, which are searched through Google Scholar, Mendeley and other academic online media. The issues raised in this article (Literature Review) are: 1) The effect of the condition of the company before the IPO on its liquidity ratio; 2) Effect of Company Conditions After IPO on Liquidity Ratio. Besides these two independent (exogenous) variables that influence the dependent variable (endogenous) Liquidity Ratio, other factors that can also be factors are Sales Growth, Earning per Share (EPS), and Ownership Structure.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133938509","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
Analysis of Non-Performing Loans in PT. Bank Rakyat Indonesia (Persero) Tbk, Unit Lubuk Begalung 2019-2020 印尼人民银行(Persero) Tbk的不良贷款分析,Unit Lubuk Begalung 2019-2020
Journal of Accounting and Finance Management Pub Date : 2021-09-14 DOI: 10.38035/jafm.v2i4.139
Dety Lafera
{"title":"Analysis of Non-Performing Loans in PT. Bank Rakyat Indonesia (Persero) Tbk, Unit Lubuk Begalung 2019-2020","authors":"Dety Lafera","doi":"10.38035/jafm.v2i4.139","DOIUrl":"https://doi.org/10.38035/jafm.v2i4.139","url":null,"abstract":"Banks in general, in carrying out their operations to obtain business results, are always faced with a risk. One of the risks experienced by a bank is the large ratio of non-performing loans or what is called Non-Performing Loans/NPLs. Based on Bank Indonesia regulations, a bank has a dangerous potential if the bank has an NPL ratio of more than 5%. This study aims to analyze the level of non-performing loans at PT. Bank Rakyat Indonesia (Persero) Tbk Lubuk Begalung Padang Unit in 2019-2020. This research was conducted using quantitative methods. The data used in this study are the total number of loans (BRIGuna, KUPEDES, KUR) and the number of loans experiencing problems (BRIGuna, KUPEDES, KUR) in 2019-2020. This study uses trend analysis as a data analysis tool. From the results of a partial analysis, BRIGuna's NPL level for 2019-2020 was 0, respectively, in very healthy conditions and 15.62% in unhealthy conditions. BRIGuna's NPL increased by 156% in 2019-2020. The KUPEDES NPL level for 2019-2020 is 5.35% for unhealthy conditions and 2.15% for healthy conditions respectively. KUPEDES's NPL decreased in 2019-2020 by 59.82%. BRIGuna's NPL increased by 156% in 2019-2020. The KUR NPL rate for 2019-2020 was 4.04% each. with fairly healthy conditions and 2.07% with healthy conditions. KUR NPLs decreased in 2019-2020 by 48.74%.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133853380","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 of Competence and Compensation of Early Childhood Teachers on the Performance of Early Childhood Teachers in the City of Pematang Siantar 槟唐县幼儿教师能力与薪酬对幼儿教师绩效的影响
Journal of Accounting and Finance Management Pub Date : 2021-09-06 DOI: 10.38035/jafm.v2i4.137
Rotua Herriay Maria Simangunsong, Prista Tarigan, Noor Sembiring
{"title":"The Effect of Competence and Compensation of Early Childhood Teachers on the Performance of Early Childhood Teachers in the City of Pematang Siantar","authors":"Rotua Herriay Maria Simangunsong, Prista Tarigan, Noor Sembiring","doi":"10.38035/jafm.v2i4.137","DOIUrl":"https://doi.org/10.38035/jafm.v2i4.137","url":null,"abstract":"Educational institutions need teachers who are competent or capable of teaching and carrying out their duties as educators and able to manage their work as well as possible in order to achieve the desired results for students. Compensation is an important factor and a challenge for many organizations to maintain and attract human resources. Different organizations compete for quality human resources because the quality of work is determined by the skills of its human resources. This reason causes many organizations to devote relatively large funds to developing their human resources so that they have the skills that match their needs. All teachers are entitled to a good income, including honorary and non-PNS teachers, including salary and allowances. Article 14 of the law on teachers and lecturers stipulates that all teachers are entitled to a decent income above the minimum subsistence. Providing fair and proper compensation will improve teacher performance so that they can carry out their duties properly.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129157356","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
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