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. 3 No. 1 (2021): February" : 5 Documents clear
Faktor – Faktor Penyebab Underpricing Saham Saat Initial Public Offering di BEI Periode 2016 – 2018 Rizal Asrifin; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 3 No. 1 (2021): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v3i1.248

Abstract

Initial Public Offering (IPO) is a company activity in order to sale its shares to public with the purpose to increasing company capital, and aimed to have an impact on company’s prospect improvement that occur due to expansion with those added capitals. Underpricing is a phenomenon where the price of shares offered in the primary market has a lower price then the price of shares in the secondary market. The aim of this study is to investigate whether there is an impact on auditor's reputation, underwriter's reputation, and Return on assets (ROA) on the underpricing of shares in companies performing IPO on the Indonesian Stock Exchange from 2016-2018. The result of this research shows that auditor's reputation, underwriter's reputation, and the return on assets has a significant impact on the underpricing level.
Analisis Penerapan Metode Gross Up PPh Pasal 21 sesuai PSAK 46 untuk meminimalkan Pajak Penghasilan Badan (Studi Kasus pada PT. XYZ) Anisa Fitria Islamy; Deasy Ervina
JFAS : Journal of Finance and Accounting Studies Vol. 3 No. 1 (2021): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v3i1.257

Abstract

Since Law Number 36 of 2008 regultes General Provisions and Taxprayers in payin mandatory contributions to the government as well as receiving all forms of convenience to taxprayers in the tax process. The purpose of this research is to find out the calculation of Article 21 Gross Up Method Income Tax according to PSAK 46 can Minimize Corporate Income Tax at PT. Treston.As for the type of research used is qualitative reaserch where researchers look for employee salary document at PT. Treston to calculate of Article 21 Income Tax allowance using the Gross Up Method.The conclusion of this study is the Gross Up Method proposed by researchers can facilitate the company in finding tax benefits for permanent employee at PT. XYZ.
Analisis Pengendalian Piutang Untuk Meminimalisir Resiko Piutang Tak Tertagih Pada Koperasi Serba Usaha Artha Guna Kwaron Ari Teguh Sabar Arianto
JFAS : Journal of Finance and Accounting Studies Vol. 3 No. 1 (2021): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v3i1.259

Abstract

Abstract Receivables are the company's assets to clients or customers on credit sales of goods or services which are also used as information to interpret financial statements. If it is due, however, the debtor does not pay it, it is called a bad debt. This study aims to analyze the control of accounts receivable to minimize the risk of bad debts at KSU Artha Guna. The method in writing this essay has used descriptive methods, namely analyzing data by determining, collecting, completing, analyzing and giving opinions so as to produce a clear picture of the control of accounts receivable against the risk of bad debts. The results of this study indicate that at KSU Artha Guna using the semi-joint responsibility method, the group leader is fully responsible for the customer. From the data obtained in 2017-2019, the bad debts are 0% or from the data obtained from 2017-2019 the accounts are fully collectible. So it can be concluded that the method used by KSU Artha Guna has been implemented well.
Metode RGEC pada Tingkat Kesehatan Perbankan Syariah dan Perbankan Konvensional Eka yuniati Yuniati; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 3 No. 1 (2021): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v3i1.263

Abstract

Abstract The RGEC method is used to determine the level of banking soundness, which since 2014 has been the role of Bank Indonesia (BI) by the Financial Services Authority (OJK) to date. RGEC, namely the risk / risk management quality reporting inherited in operational banks. With the aim of research to test and analyze the level of health between Islamic banking and conventional banking. The population used is Islamic banking and conventional banking which have the largest assets in their class. This type of research is descriptive qualitative research. From the comparison of the soundness level of the banking system using the RGEC method, it shows that conventional banking is still superior compared to Islamic banking. This can be seen from the profitability ratio, which measures the company's ability to earn profits, conventional banking is better able to maximize profit revenue, which can be seen from achieving the ROA value in 2017-2018.Keywords: Banking Health; Islamic Banking; Conventional Banking; RGEC.Abstrak Metode RGEC digunakan untuk penentu tingkat kesehatan perbankan yang sejak tahun 2014 peran tersebut digantikan dari Bank Indonesia (BI) oleh Otoritas Jasa Keuangan (OJK) hingga saat ini. RGEC yaitu penilaian penerapan kualitas manajemen risiko/ risiko inheren dalam operasional bank. Dengan tujuan penelitian untuk menguji dan menganalisis perbandingan tingkat kesehatan antara perbankan syariah dengan perbankan konvensional. Populasi yang digunakan yaitu perbankan syariah dan perbankan kovensional yang memiliki asset terbesar dikelasnya. Jenis penelitian yang digunakan adalah penelitian kualitatif deskriptif. Dari hasil perbandingan tingkat kesehatan perbankan dengan menggunakan metode RGEC menunjukkan hasil perbankan konvensional masih unggul dibandingkan dengan perbankan syariah. Hal ini terlihat dari rasio profitabilitas tolak ukur kemampuan perusahaan memperoleh laba, bank konvensional dianggap lebih mampu memaksimalkan pendapatan laba, yang dapat dilihat dari pencapai nilai ROA tahun 2017-2018. Kata kunci:Kesehatan Perbankan; Perbankan Syariah; Perbankan Konvensional; RGEC.
Implementasi Sistem Bagi Hasil dan Perlakuan Akuntansi pada Pembiayaan Mudharabah Di KSPPS BMT An-Nuur Jombang Miftakhul Rohman Rohman; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 3 No. 1 (2021): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v3i1.271

Abstract

Revenue sharing system is a system that includes the procedure of distribution of business results between the fund owner (shohibul maal) and fund managers (mudharib). The main firmness of this investigating is to knowing the implementation of the share instrumentality in KSPPS BMT An-Nuur Jombang and Assess the conformity of Mudharabah financing accounting treatment with the nutrient of PSAK 105 Mudharabah Accounting. This type of investigating is a quality with a descriptive motion, time the object of this investigating is KSPPS BMT An-Nuur Jombang. The data grouping techniques in this study are observations and interviews and methods of analysis using data reduction.From the results of this study shoed that the procedure system for Mudharabah financing in KSPPS BMT An-Nuur Jombang Implement Revenue Sharing method. In PSAK 105 It is mall that this method makes gross profit as the basis for distributing business results, Accounting attention on Mudharabah financing in KSPPS BMT An-Nuur has not been phase amenable with PSAK 105. Acknowledgement of profit, acknowledgement of loss, acknowledgement of receivables and claim of loss in accordance with PSAK 105.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2021 2021


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