cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Deasy Ervina
Contact Email
deasyervina12@gmail.com
Phone
+6285257600496
Journal Mail Official
jfas@feunhasy.ac.id
Editorial Address
Jl. Irian Jaya No. 55 Tebuireng Jombang Jawa Timur 61471
Location
Kab. jombang,
Jawa timur
INDONESIA
JFAS: Journal of Finance and Accounting Studies
Published by Universitas Hasyim Asy'ari
ISSN : -     EISSN : 27237761     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JFAS fokus pada masalah utama dalam pengembangan ilmu Akuntasni dan keuangan dalam bentuk pemikiran/ide konseptual dan hasil penelitian meliputi: Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika dan Profesionalisme akuntan, Pendidikan Akuntansi, Perpajakan, Pasar Modal, Perbankan, Sistem Informasi Akuntansi, Sustainability Reporting Green Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2019): Juny" : 5 Documents clear
Analisis Sistem Penyusunan Laporan Keuangan Konsolidasi di Yayasan Hasyim Asy’ari Humaidi Humaidi; Susanti Susanti
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 2 (2019): Juny
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i2.172

Abstract

The purpose of this study is to analyze the arrangement of financial report system in the institution unit and the report as a whole (consolidation) made by the foundation, and to reconstruct the consolidation financial report based on the (PSAK) Number 4. This study is qualitative research. The primary and secondary data are taken from the interview, observation and documentation. To analyze the data this study used Miles data stages and Huberman, there are collecting the data, data reduction, presenting and concluding the data. The result of this study shows that the financial report used by the institution in each unit is still using single entry. The financial report used by Hasyim Asy’ari Foundation does not appropriate with PSAK 4 about the consolidation report.
Pengaruh Penyajian dan Aksesibilitas Laporan Realisasi Dana Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Desa Pulosari, Kecamatan Bareng, Kabupaten Jombang) Siti Mureni
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 2 (2019): Juny
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i2.173

Abstract

This type of research is quantitative research. Data collection technique used is questionnaires. The purpose of the study was to determine the effect of the presentation and accessibility of the report on the realization of village funds on the accountability of village fund management in Pulosari, Bareng , Jombang. The data analysis technique used is multiple linear regression analysis. The results of this study indicate a positive and significant influence from the presentation and accessibility of the realization report on the accountability of village fund management. This shows that if the Pulosari government presents a report on the realization of village funds well and the accessibility of reports is easy to obtain, it will increase the accountability of the Pulosari government. The Accountability is needed as an illustration that the organization of the organization is going well.
Analisis Sistem Informasi Akuntansi Penjualan dalam Upaya Meningkatkan Efektivitas Pengendalian Intern (Studi Pada Perum BULOG Sub Divre Kediri) Nurlailatul Fitriyah; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 2 (2019): Juny
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i2.174

Abstract

This research aims to acknowladge how the application of accounting information system sales and the implementation of accounting information system sales in effort to improve internal control effektiveness at Perum Bulog Sub Divre Kediri. The research is a case study. The analyzed method were using the methods of analysis deskriptif. The result of this reasearch ishow that the application of accounting information system sales and the implementation of accounting information system sales in effort to improve internal control effektiveness at Perum Bulog Sub Divre Kediri most have been applicated and implemented in accordance with the theory formulate, then it can be concluded that the application of accounting information system sales and the implementation of accounting information system sales in effort to improve internal control effektiveness at Perum Bulog Sub Divre Kediri is running well.
Pengaruh Rasio Likuiditas, Solvabilitas dan Profitabilitas Terhadap Kinerja Keuangan pada Sub Sektor Perbankan Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 Fuji Harianto; Ika Zutiasari
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 2 (2019): Juny
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i2.175

Abstract

This research has purpose to test the influence of liquidity ratio with formula Loan to Deposit Ratio (LDR), solvency ratio with formula Capital Adequacy Ratio (CAR) and profitability ratio with operating expense operating income (BOPO) toward financial performance with formula Return on Asset (ROA). This research using time series data from financial report and annual reports banking firms wich listed on BEI. After passed the purposive sampling phase, then the sample that are worth using are 32 banking companies firms wich listed on BEI. The analysis technique used is multiple regression analysis. From the F test shows that of liquidity, solvency and profitability variable simultaneously affect significantly to financial performance Return On Asset (ROA). The result of t test shows that liquidity ratio (LDR) and solvency (CAR) variables has not significant effect to the financial performance (ROA). Profitability (BOPO) variable has a negative and significant effect to the financial performance (ROA).
Pengaruh Working Capital Turnover dan Leverage Terhadap Financial Distress (Study Empiris pada Perusahaan Jasa SubSektor Property, Real Estate dan Kontruksi Bangunan yang Tercatat di Bursa Efek Indonesia) Rahayu Lestari; Meta Ardiana
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 2 (2019): Juny
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i2.176

Abstract

This study aims to determine whether or not the influence of Working Capital Turnover and Leverage to Financial Distress (Empirical Study on Service Company Sub Sector Property, Real Estate and Building Construction Listed on Indonesia Stock Exchange) during the period 2012-2017. Independent variable Working Capital Turnover using Net Working Capital Turnover and leverage using debt to assets ratio (DAR). The dependent variable of financial distress uses Z-Score Altman Modification. The research method used is quantitative method. The type of data is secondary data obtained from the official website of BEI namely www.idx.co.id. Data analysis used is multiple linear regression analysis. The results showed that the Working Capital Turnover variable had a positive effect on financial distress, meaning that if the faster or higher the working capital turnover, the financial condition would be fine and vice versa. Leverage variables have a negative effect on financial means that if the level of debt that finances assets is not too high, then the financial condition will be fine and vice versa.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2023): Februari Vol. 4 No. 3 (2022): Oktober Vol. 4 No. 2 (2022): Juni Vol. 4 No. 1 (2022): Februari Vol. 3 No. 3 (2021): Oktober Vol. 3 No. 2 (2021): Juny Vol. 3 No. 1 (2021): February Vol. 2 No. 3 (2020): October Vol. 2 No. 2 (2020): Juny Vol. 2 No. 1 (2020): February Vol. 1 No. 3 (2019): October Vol. 1 No. 2 (2019): Juny Vol. 1 No. 1 (2019): February More Issue