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All Journal JFAS: Journal of Finance and Accounting Studies JER
Deasy Ervina
Universitas Hasyim Asy'ari Tebuireng
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Perbandingan Tax Planning Metode Depresiasi Fix Asset dengan Kebijakan Perusahaan dalam Meminimalkan Beban Pajak Penghasilan Badan (Studi Kasus pada PT XYZ) Zulvia Aofa; Deasy Ervina
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 3 (2020): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i3.233

Abstract

Tax planning is a way to exploit a tax law gap to minimize tax expense legally, one of the ways is choosing the right method for depreciation fixed assets. This study aimed to discover tax planning in depreciation fixed assets by comparing the straight-line method and declining-balance method, the impact of profit before tax and the amount of income tax expense paid by PT XYZ. This study conducted using a qualitative approach method. The type of data used quantitative and qualitative data. The study's results showed that selecting a straight-line method has a significant impact on pressing Taxable Income and Institution Income Tax.
Faktor-Faktor yang Berpengaruh pada Kualitas Laba (Studi pada Sektor Perdagangan Besar/Grosir dan Kecil/Eceran dalam Bursa Efek Indonesia 2016-2018) Heni Nurlailia; Deasy Ervina
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 3 (2020): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i3.242

Abstract

Earnings quality provides an explanation related to the company's financial achievement, which in turn can be used as a basis for consideration by users of financial statements. A profit has a quality meaning if the company is able to use its operating cash inflows to finance the company's operating activities. This research is intended to examine the influence of earning quality factors. The type of research used is quantitative research. This study was conducted on the IDX by selecting the population in the large / wholesale and small / retail trade sector for the period 2016-2018. The sample obtained is 72. The required hypothesis testing is multiple linear regression. The research found that (1) profitability has no affect on earning quality, (2) liquidity affects on  earnings quality, (3) levareage has no affects on earning quality, and (4) also firmsize has no affects on earning quality.
Pengaruh Green Accounting, Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Financial performance (Studi Kasus pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2018) Eka Mutia Anin Dita; Deasy Ervina
JFAS : Journal of Finance and Accounting Studies Vol. 3 No. 2 (2021): Juny
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v3i2.272

Abstract

The mining sectorial is an industry that directly related to nature so the activities carried out will have an impact on enviromental sustaibibility around it. If the company take so much care to enviromental factor maybe there is an impact to firm’s financial performance. This study aims to examine and anlyze  the effect of green accounting, enviromental performance and firm size on the financial performance of companies that listed on Indonesian Stock Exchange from 2017-2018 in mining sector. This research using a purposive sampling methode which has 34 firm samples. The result show that green accounting has no effect to financial performance, enviromental performance effects on financial performance and firm size has no effect to financial performance. Keywords :Green Accounting; Enviromental Performance; Firm Size; Financial performance
Implementasi Akuntansi Dana Desa di Desa Banjaragung Kecamatan Bareng Kabupaten Jombang Diana Kholidah; Deasy Ervina
JFAS : Journal of Finance and Accounting Studies Vol. 3 No. 2 (2021): Juny
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v3i2.284

Abstract

Village Fund Accounting, namely the recording of transactions carried out by the village, both income and expenditure transactions, as evidenced by notes.Villages use Village Fund Accounting in the process of recording their financial statements.The object of this research is in Banjaragung Village, Bareng District, Jombang Regency.This research is a qualitative descriptive study by describing the financial reports in Banjaragung Village.Data analysis techniques by collecting data, data reduction and then drawing conclusions.The results of the study, the financial system used by the village in preparing financial reports uses Siskeudes and uses a cash basis, Banjaragung Village also uses Village Fund Accounting in the process of recording village financial reports consisting of cash books, bank books, tax books, APBDesa and budget realization reports, so that with the five reports, Banjaragung Village is in the process of recording financial statements in accordance with SAPDesa which contains transparency and accountability. Keywords :Transparent; Accountability; Village Fund Accounting.
The Effect of Financial Satisfaction to Financial Technology with Financial Planning as Mediation Rachma Agustina; Meta Ardiana; Dwi Ari Pertiwi; Deasy Ervina
Jurnal Economic Resource Vol. 6 No. 2 (2023): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i2.708

Abstract

This study aims to analyze and obtain empirical evidence on the effect of financial satisfaction on financial technology and financial planning as mediation variables.  The approach used is a quantitative approach with the help of the Smart PLS 4 tool. The data in this study used primary data with questionnaire techniques on PKK mothers in Talun Kidul Village, Sumobito District, Jombang Regency. The sample calculation uses a saturated sample of 40 respondents who were present at the time of sampling. This study uses outer model and inner model evaluation techniques with hypothesis testing using path analysis. The results showed that financial satisfaction affects financial technology; financial satisfaction affects financial planning; and financial planning affects financial technology. Financial planning variables as mediation show that financial planning variables can mediate financial satisfaction with financial technology.
Co-Authors Agustina, Rachma Diana Kholidah Dwi Ari Pertiwi Eka Mutia Anin Dita Heni Nurlailia Meta Ardiana Zulvia Aofa