Journal of Accounting and Finance Management最新文献_第9页

Improving Personnel Performance at Bandung Staff and Army Command School (SESKOAD) 万隆参谋和陆军指挥学校(SESKOAD)人员绩效改进

Journal of Accounting and Finance Management Pub Date : 2021-05-03 DOI: 10.38035/jafm.v2i1.52

Yosandi Yulius

引用次数: 0

How Work Productivity can Increase at ZAP Clinic Head Office Jakarta 如何提高雅加达ZAP诊所总部的工作效率

Journal of Accounting and Finance Management Pub Date : 2021-03-09 DOI: 10.38035/jafm.v2i1.51

Yosandi Yulius

{"title":"How Work Productivity can Increase at ZAP Clinic Head Office Jakarta","authors":"Yosandi Yulius","doi":"10.38035/jafm.v2i1.51","DOIUrl":"https://doi.org/10.38035/jafm.v2i1.51","url":null,"abstract":"The purpose of this research is to determine (1) the influence of the leadership of the head of ZAP CLINIC Jakarta Headquarters on the work productivity of employees at ZAP CLINIC Jakarta Head Office; (2) The Influence of Employee Discipline on Work Productivity of ZAP CLINIC Employees, Jakarta Head Office; And (3) The Influence of Leadership and Employee Discipline on Work Productivity of ZAP CLINIC Employees, Jakarta Head Office. The research method used is a descriptive survey method and an explanatory survey using a sample of 50 employees of ZAP CLINIC Jakarta Head Office as respondents. Based on the results of the study, it was found that the leadership at ZAP CLINIC Jakarta Headquarters is generally good, but there are several things that need to be considered, namely the lack of smooth communication between employees and leaders, a less conducive work atmosphere, less attention to the situation of employees and uncertainty. Task Structure; Employee Discipline is considered good enough, but discipline needs to be improved, namely punctuality in attendance, obedience in following SOPs, and responsibility in maintaining work infrastructure; Leadership Affects Employee Work Productivity, Where Better Leadership Will Lead to Better Employee Productivity At ZAP CLINIC KA Jakarta Head Office; Discipline Affects Employee Work Productivity, So The Higher Employee Discipline, The Higher Work Productivity; And Leadership And Employee Discipline Together Affect Employee Work Productivity, But When Seen Partially, Leadership Is More Dominant In Affecting Employee Work Productivity Than Employee Discipline.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134574892","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 Impact of Indonesia’s Economic and Political Policy Regarding Participation in Various International Forums: G20 Forum (Literature Review of Financial Management) 印尼经济和政治政策对参与各种国际论坛的影响:G20论坛(财务管理文献综述)

Journal of Accounting and Finance Management Pub Date : 2021-03-06 DOI: 10.38035/jafm.v2i1.50

Farhan Saputra, Hapzi Ali

{"title":"The Impact of Indonesia’s Economic and Political Policy Regarding Participation in Various International Forums: G20 Forum (Literature Review of Financial Management)","authors":"Farhan Saputra, Hapzi Ali","doi":"10.38035/jafm.v2i1.50","DOIUrl":"https://doi.org/10.38035/jafm.v2i1.50","url":null,"abstract":"Indonesia is one of the countries with great economic power. Even in ASEAN countries, Indonesia is the first ranked as the country with the most robust. Even in Asia, Indonesia is ranked fifth as the most robust economy after China, Japan, India, and South Korea. It makes Indonesia be not able to underestimate. With high economic growth, Indonesia is trusted by the International World as the host in various events. Namely as the 2022 G20 Forum host, the IMF and World Bank Group activities in Bali in 2018. This certainly positively impacts Indonesia, both in the political and economic fields, which will later lead to confidence in foreign investors to invest their capital in Indonesia, which will also impact the opening of job opportunities. This article reviews the impact of Indonesia's Economic and Political Policies regarding participation in various International Forums: the G20 Forum. Which is a form of qualitative research and literature or library research, a study of Financial Management literature. The results of this literature review article are: 1) The G20 Forum has an effect on the Indonesian Economy; 2) The G20 Forum has an effect on the Political Policy; 3) the Political Policy has and effect on the Indonesian Economy","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130352694","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: 33

Relationship Analysis of Capital Structure and Profitability Ratio in Trade Sector Companies in Indonesia 印尼贸易行业企业资本结构与盈利能力的关系分析

Journal of Accounting and Finance Management Pub Date : 2021-02-19 DOI: 10.38035/JAFM.V1I4.44

Ranila Suciati, M. Marlina, Zackharia Rialmi, Heni Nastiti

{"title":"Relationship Analysis of Capital Structure and Profitability Ratio in Trade Sector Companies in Indonesia","authors":"Ranila Suciati, M. Marlina, Zackharia Rialmi, Heni Nastiti","doi":"10.38035/JAFM.V1I4.44","DOIUrl":"https://doi.org/10.38035/JAFM.V1I4.44","url":null,"abstract":"A composition or a structure of liabilities is the definition of the capital structure of a company. The purpose of the study is to analyze the structure of capital and the performance of finance during the years 2015 to 2018 (4 years) in the enterprise sector is national Trade in Indonesia. The research sample was processed from the annual report data Trade sector companies in Indonesia that are listed on the Indonesia Stock Exchange, this is in accordance with the objectives of this study. The method of analysis in this study uses panel data regression. The relationship between capital structure and profitability ratios will be revealed from this study. Variables independently that structure capital will be in proxy with a debt to equity ratio (DER), debt to asset ratio (DAR), and long-term debt ratio (LTDR). And for variable dependent is the performance of finance will be in proxy with Gross Profit Margin (GPM), Net Profit Margin (NPM), and Return on Capital Employed (ROCE). Research on the company's sector of Commerce in Indonesia resulted in a relationship that significant between variables independent manner together against variable dependent.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115509900","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

Cryptocurrencies in A Global Islam Economy (Study Mini Review) 全球伊斯兰经济中的加密货币(研究迷你评论)

Journal of Accounting and Finance Management Pub Date : 2021-01-29 DOI: 10.38035/jafm.v1i6.209

N. N. Sawitri

{"title":"Cryptocurrencies in A Global Islam Economy (Study Mini Review)","authors":"N. N. Sawitri","doi":"10.38035/jafm.v1i6.209","DOIUrl":"https://doi.org/10.38035/jafm.v1i6.209","url":null,"abstract":"The development of the digital era is increasingly widespread, encouraging changes in the payment system that provides services that facilitate economic activity. This also affects the economic behavior of the community. For example, the emergence of crypto currency or cryptocurrency as a digital currency, has almost the same function as other currencies. The difference is, crypto currencies do not have a physical form like fiat currency but in the form of blocks of data bound by hashes as validation. Despite providing a number of advantages for its users, the existence of cryptocurrency in Indonesia is still subject to debate both in terms of regulation and legality, especially from the perspective of Islamic sharia for its use. This article is conducted to review cryptocurrencies that are widely used in transactions, especially investments from the perspective of Islamic law. This research is a qualitative literature review. The data analysis technique in this study is descriptive-analytical with a normative juridical approach to Islamic law. Based on a number of references cited in this study, it is known that investing with cryptocurrency has a very high risk because its value can rise or fall derastically and predictably.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132790214","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 Earning, Change in Account Payable, and Change in Account Receivable on Predicting Future Operating Cash Flows (Case Study on Food and Beverage Companies Listed in Indonesia Stock Exchange) 盈余、应付帐款变动和应收帐款变动对预测未来经营性现金流量的影响(以印尼证券交易所上市食品饮料公司为例)

Journal of Accounting and Finance Management Pub Date : 2020-12-29 DOI: 10.38035/JAFM.V1I3.43

Muhammad Abdul Muis, Mery Wanialisa, Yusdianto Yusdianto

{"title":"The Effect of Earning, Change in Account Payable, and Change in Account Receivable on Predicting Future Operating Cash Flows (Case Study on Food and Beverage Companies Listed in Indonesia Stock Exchange)","authors":"Muhammad Abdul Muis, Mery Wanialisa, Yusdianto Yusdianto","doi":"10.38035/JAFM.V1I3.43","DOIUrl":"https://doi.org/10.38035/JAFM.V1I3.43","url":null,"abstract":"This study aims to analyze the effect of earning, change in account payable, and change in account receivable on predicting future operating cash flows. (Case Study on food and beverage companies listed in Indonesia Stock Exchange). The research methodology used is a quantitative method with panel data and secondary data obtained from the Indonesia Stock Exchange. The sampling technique uses purposive sampling method with annual data and research period from 2013 to 2018. The data analysis technique used is panel multiple linear regression by determined the panel data regression model, normality test, classic assumption test, and hypothesis testing t-statistics test partial regression coefficients and f-statistics to examine the significance of the effects together with a significance level of 5%. The results of this study show that partially earning have a positive effect and significant and change in account payable has a negative effect and significant on predicting future operating cash flows, whereas a change in account receivable has a negative effect but non-significant on predicting future operating cash flows. Meanwhile, earnings, change in account receivable, and change in account payable together have a significant relation to future operating cash flows. The coefficient of determination from this study shows52,5%, it shows that the variation of earning, account changes receivable, and change in account payable can explain the rise and fall of future operating cash flows amounted 52.5%, while the remaining of 47.5% is affected by other factors.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126586182","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 Taxation Socialization, Understanding Taxation, Tax Rates, and Tax Sanction on Tax Compliance in Msme Padang City 税收社会化、理解税收、税率、税收制裁对巴东市税收合规的影响

Journal of Accounting and Finance Management Pub Date : 2020-12-29 DOI: 10.38035/JAFM.V1I3.42

R. Dewi, Berta Agus Petra, Yamasitha Yamasitha, A. Agustí, Asri Juliani Br Tungkir

引用次数: 2

Space Economy: A Case Study on the Space Industry in the United Kingdom 空间经济:以英国空间工业为例

Journal of Accounting and Finance Management Pub Date : 2020-12-13 DOI: 10.38035/JAFM.V1I3.41

S. R. Diana

{"title":"Space Economy: A Case Study on the Space Industry in the United Kingdom","authors":"S. R. Diana","doi":"10.38035/JAFM.V1I3.41","DOIUrl":"https://doi.org/10.38035/JAFM.V1I3.41","url":null,"abstract":"Activities in the space sector have evolved in which the role of the private sector has increased so that it can accelerate growth. Attention to space activities continues to increase, as seen from the space sector budget continues to increase and it is predicted that in 2040 the space economic will be in the range of $ 926 billion or $ 1.1 trillion. This is the total of the global space economy (activities in the global space economy value chain), one of which is a contribution from the British space industry. This study describes how the model of the space sector company was developed, and examples of companies in the UK that run a business in the space sector. It is expected that the business expansion model developed by companies engaged in the space sector with the large-size category can be found out. The study method used a descriptive method. The results show that the Space industry in the UK is developing in each group of the value chain, including in the last cluster of the space economy value chain (downstream sector) - industries that are included in the spinoff category, as well as development in the upstream sector. The company's expansion was demonstrated by the establishment of subsidiaries interested in investing in the British space sector. The space industry in the UK has grown tremendously and this is an economic driving sector that can contribute to revenue for the country and play a role in the global space economy value chain.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133989562","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 Solvability, Company Growth and Profitability on Divident Policy and Firm Value at LQ 45 Companies on the Indonesia Stock Exchange 偿债能力、公司成长性和盈利能力对印尼证券交易所lq45公司股利政策和公司价值的影响

Journal of Accounting and Finance Management Pub Date : 2020-11-29 DOI: 10.38035/JAFM.V1I3.39

R. Riyanti, A. Hanifah

{"title":"The Influence of Solvability, Company Growth and Profitability on Divident Policy and Firm Value at LQ 45 Companies on the Indonesia Stock Exchange","authors":"R. Riyanti, A. Hanifah","doi":"10.38035/JAFM.V1I3.39","DOIUrl":"https://doi.org/10.38035/JAFM.V1I3.39","url":null,"abstract":"This study aims to analyze the effect of solvency, company growth and profitability as well as dividend policy on firm value at LQ 45 companies listed on the Indonesia Stock Exchange (BEI). This research is an associative quantitative study and uses secondary data. Population and sample. The population in this study are manufacturing companies in LQ 45 companies which are also listed on the Jakarta Islamic Index (JII) which are still listed on the Indonesia Stock Exchange for the period 2012-2016. There are 8 companies. Determination of the sample using nonprobability sampling technique, namely purposive sampling obtained by 5 companies registered in the period 2012-2016. The criteria are a) manufacturing companies that have been and are still listed on the Indonesia Stock Exchange for the period 2012-2016, b.) Manufacturing companies that publish financial reports for the period 2012-2016, c. Companies that have positive profits during the 2012-2016 period, d. Companies that have complete financial data calculate the variables in this study during the 2012-2016 period. The analysis method used is path analysis with pruning models. The results of this study concluded that solvency has a direct effect on dividend policy, profitability has a direct effect on dividend policy, company growth does not have a direct effect on dividend policy. Solvency does not have a direct effect on Firm Value, Profitability has a direct effect on Firm Value, Company growth has no direct effect on Firm Value, Dividend Policy has a direct effect on Firm Value, Solvency has a direct effect on Firm Value through Dividend Policy and Profitability has a direct effect on Firm Value through Policy dividends and company growth do not have a direct effect on firm value through dividend policy in LQ 45 companies.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"159 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116077821","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 Tax Planning Aspects and Tax Awareness to the UMKM Taxpayer Compliance (Study on Sme Tax Mandatory in Karawaci Area of Tangerang City) 税收筹划环节和税收意识对UMKM纳税人合规性的影响——以唐格朗市卡拉瓦奇地区中小企业强制纳税为例

Journal of Accounting and Finance Management Pub Date : 2020-11-29 DOI: 10.38035/JAFM.V1I3.40

H. Herman, W. Waluyo

引用次数: 0