cover
Contact Name
Dedik Nur Triyanto
Contact Email
dedik.triyanto@gmail.com
Phone
+6281381491055
Journal Mail Official
-
Editorial Address
Fakultas Ekonomi dan Bisnis, Universitas Telkom, Jl. Telekomunikasi Terusan Buah Batu Bandung 40257
Location
Kota bandung,
Jawa barat
INDONESIA
JAF- Journal of Accounting and Finance
Published by Universitas Telkom
ISSN : -     EISSN : 25811088     DOI : https://doi.org/10.25124/jaf
Core Subject : Economy,
JAF-Journal of Accounting and Finance publishes papers in issues related to accounting and finance, including: Accounting and Financial Information, Accounting Information Systems, Auditing, Behavioral financial and accounting research, Corporate finance, Cost Accounting, Ethical Issues in Accounting and Financial Reporting, Financial Accounting, Financial Management, International Accounting and Finance, Investments, Management Accounting, Portfolio, Management, Risk Management, Social and Environmental Accounting, Corporate Finance, Capital Market, Market Disipline, Behavioral Finance, International Finance, Market Microstructure.
Articles 5 Documents
Search results for , issue "Vol 4 No 2 (2020): JAF- Journal of Accounting and Finance" : 5 Documents clear
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN BERBASIS WEB PADA LAUNDRY SEPATU SNEAKLIN BANDUNG Annurfaida, Rida
JAF- Journal of Accounting and Finance Vol 4 No 2 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i2.3293

Abstract

The purpose of this research is to design an accounting information system application that processes web-based salary data on Sneaklin Bandung laundry shoes, the method is done using descriptive and experimental methods. Salary data processing performed at Sneaklin Bandung Laundry Shoe is already using a computer, namely using the Microsoft Excel program, this method is still troublesome administrative staff in managing employee salary calculation, employee data, and payroll processes. The design of a web-based payroll accounting information system in Sneaklin Bandung shoe laundry using the PHP and MySQL programming languages is expected to facilitate administrative staff in processing payroll data and managing employee data.
THE EFFECT OF ACCOUNTING INFORMATION USE AND INTERNAL CHARACTERISTICS OF ENTREPRENEURS TOWARD PRODUCTIVITY OF SMALL AND MEDIUM ENTERPRISES IN BANYUMAS REGENCY Bawono, Icuk Rangga; Arofah, Triani; S. Ubay, Berlian Muhammad
JAF- Journal of Accounting and Finance Vol 4 No 2 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i2.3294

Abstract

This study aims to examines the effect of the use of accounting information and internal characteristics of entrepreneurs including accounting training, business scale and educational level toward productivity of SME’s. The use of accounting information and internal characteristics of entrepreneurs is measured by Likert scale and scale score. The sample of 94 respondents of SME entrepreneurs is selected from the population of all SME entrepreneurs in Banyumas Regency, using the quota sampling method. Analytical techniques use multiple regression to test the relationship between independent variables with dependent variables, after all all data has been valid and reliable through data quality test. The result of the test shows that business scale, educational level and accounting information use have significant influence to business productivity, while accountancy training variables have no significant influence to productivity of SME’s
PENGARUH AKUNTABILITAS, TEMUAN AUDIT DAN TINDAK LANJUT HASIL AUDIT TERHADAP TINGKAT KORUPSI Aminah, Wiwin
JAF- Journal of Accounting and Finance Vol 4 No 2 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i2.3295

Abstract

This study aims to detemine the effect of accountability, audit findings, and follow-up on audit results on the level of corruption in West Java Provinces periods of 2017-2018. The results showed that accountability, audit findings and follow-up to audit results had a simultaneous effect on the level of corruption. Partially the follow-up of audit results has a negative effect on the level of corruption, while accountability and audit findings do not have a significant effect on the level of corruption. The results of this study are expected to contribute in the form of empirical evidence that supports or rejects the results of previous research and provides input for policy makers who will be considered in preventing corruption in West Java Province and can describe each of the factors of Accountability, Audit Findings and Audit Follow-up and find the influence of each of these factors on the level of corruption in West Java.
IMPROVING BUSINESS PERFORMANCE USING FINANCIAL PLANNING TOWARD PLUS-SIZE FASHION BUSINESS Nurmahmudiyah, Afti Insani; Rahadi, Raden Aswin; Irawan, Atika
JAF- Journal of Accounting and Finance Vol 4 No 2 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i2.3291

Abstract

Indonesian as one of the countries that accept globalization. Indonesian economic development plans make the development of creative industries like one of the main priorities. The problem arises that some industry players cannot harness the capital well as the SME's company in the modern era's we need to manage the financial well and minimalized the cost. Avant Grande is a Bandung company that is running a business in customizing denim pants. Avant Grande implement the system of business made by order and ready stock. We found that in comparison with current performance with past performance, using ratios allows us to analyse the progress of the firm. The firm’s progress is “Poor” because from 2017 to 2018, there was a decreasing ratio value. After using DuPont System of Analysis to find the root cause, the researcher needs to dissect the net profit margin. From the discussion and root cause finding, to make Avant Grande best in performance in business, Avant Grande need to do the planning. For the solution, the Avant Grande business is needed to do Long-term Financial Planning.
KUALITAS AUDIT: FAKTOR AUDITOR DAN AUDITEE Diny, Maya Nur Izzati; -, Majidah
JAF- Journal of Accounting and Finance Vol 4 No 2 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i2.3292

Abstract

Financial statements provide accounting information that can be used by users for decision making. To avoid material misstatement, financial statements need to be audited by qualified independent auditors. The auditor is expected to be able to provide guarantees through opinions given to the company's accounting information. This study aims to determine the effect of auditor factors (audit tenure, audit fees, auditor market share) and auditee factors (company size and publication age) on audit quality. The object of research is non-financial state-owned companies listed on the Indonesia Stock Exchange in 2014-2018. With the purposive sampling method obtained 16 company samples or 77 observational data after subtracting three outlier data. The data were analyzed by logistic regression analysis.The results showed that the auditor factors and the auditee factors had a simultaneous effect on audit quality. Meanwhile, partially only the auditor factors affect audit quality, namely; audit tenure had a positive effect and auditor's market share had a negative effect on audit quality. The novelty of this study is market capitalization as a proxy for firm size variables with the main issue of audit quality. It is recommended for further research to re-examine variables that do not support the research hypothesis on the research object and different observation periods. For the auditor, it is advisable to consider the auditor's workload, because it is feared that it will cause the auditor's dysfunctional behavior which can result in an inferior audit.

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