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. 2 (2021): Juny" : 5 Documents clear
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
Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Reputasi Auditor Terhadap Audit Delay (Studi Kasus Perusahaan Perbankan Bursa Efek Indonesia Tahun 2017-2018) Difa Niditia; Dwi Ari Pertiwi
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.v3i2.274

Abstract

Audit akan laporan keuangan mengalami peningkatan seiring dengan pesatnya perkembangan pasar modal di Indonesia. Salah satunya Perusahaan Perbankan yang mengalami peningkatan dalam audit laporan keuangan dikarenakan Perusahaan Perbankan sangat penting bagi perekenomian negara serta tempat untuk berinvestasi. Pada tahun 2017 Perusahaan Bank Bukopin mengalami keterlambatan penyelesaian audit (audit delay) yang mempengaruhi ketepatan waktu publikasi laporan keuangan. Keterlambatan penyelasaiaan audit ini berdampak pada citra perusahaan serta investor. Penelitian ini mempunyai tujuan untuk mengetahui pengaruh dari profitabilitas, solvabilitas, ukuran perusahaan, serta reputasi auditor terhadap audit delay pada Perusahaan Perbankan Bursa Efek Indonesia tahun 2017-2018. Penelitian ini menggunakan metode purposive sampling yang menghasilkan 62 perusahaan perbankan. Jenis penelitian menggunakan penelitian kuantitatif dengan pendekatan statistik deskriptif. Dari hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap audit delay, solvabilitas tidak berpengaruh terhadap audit delay, ukuran perusahaan berpegaruh negatif terhadap audit delay, serta reputasi auditor tidak berpengaruh terhadap audit delay. Kata kunci: Profitabilitas; Solvabilitas; Ukuran Perusahaan; Reputasi Auditor; Audit Delay.
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.
Pengaruh Likuiditas dan Leverage Terhadap Agresivitas Pajak (Study kasus Perusahaan Manufaktur pada Sub Sektor Food and Beverage yang Terdaftar di BEI Tahun 2016-2019) Nurizah hurrohma; Meta Ardiana
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.v3i2.288

Abstract

Tax aggressivenes is a action taken by a company to reduce taxable income by avoiding tax. The pupose of this study was to examne and analyze the effect of liquidity and leverage on tax aggressiviness. This research was conducted on the Indinesia Stok Exchange by selecting the population in the foood and beverage sub-sector for the 2016-20019 period and using a purposive sampling method. The type oof research used is quantitative research. The results of this study indicate thaat the result of the first test show that the liquidity variable does not have a significant effect on tax aggressiveness. The results of testing the secound hypothesis show that the leverage variable is not proven to have a significant effect on corporate tax aggressiveness. Keywords: Liquidity, Leverage, Tax Aggressivenes.
Pengaruh Kualitas Sistem Informasi Akuntansi, Kecanggihan Teknologi Informasi, dan Kinerja Individual terhadap Efektivitas Sistem Informasi Akuntansi pada BPR Arta Bangsal Utama Mojokerto Alful Alful laili; Tony Seno Aji
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.v3i2.301

Abstract

This study aims to determine the effect of the quality of accounting information systems, sophistication of information technology, and individual performance on the effectiveness of  accounting information systems at BPR Arta Bangsal Utama Mojokerto. The sampling techniqueyin this study used purposive sampling with a total of 40 respondents. The analysis technique used is the validity test technique, reliability test, classical assumption test, multiple linear regression analysis, hypothesis testing. The results of this study indicate that (1) the quality of the accounting information system has a significant effect on the effectiveness of the accounting information system which indicates that the higher the quality of the accounting information system, the more it affects the effectiveness of the accounting information system of BPR Arta Bangsal Utama Mojokerto. (2) the sophistication of information technology has alsignificant effect on the effectiveness of the accounting information system which shows that the higher the accounting information technology, the more it will affect the effectiveness of the accounting information system of BPR Arta Bangsal Utama Mojokerto. (3) individual performance has a significant effect on the effectiveness of the accounting information system, which indicates that the higher the individual performance, the more it affects the effectiveness of the accounting information system for BPR Arta Bangsal Mojokerto. Keywords: Quality of accounting information systems; Sophistication of accounting information technology, Individual performance; Effectiveness of accounting information systems.

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