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 73 Documents
 1   2   3   4   5 
Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Pada PT. BPRS Lantabur Tebuireng Jombang Wiwik Sriwahyuni
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 3 (2019): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i3.177

Abstract

Every organization strives to always improve performance. This encourages companies to utilize accounting information systems in carrying out daily activities. The application of information systems within the organization can simplify and speed up the completion of tasks by each individual. This study aims to determine how the influence of accounting information systems on employee performance. This type of research is quantitative, the population in this study were all employees of PT. BPRS Lantabur Tebuireng in the district of Jombang totaling 31 respondents. Sampling using a saturated sample technique. While data analysis uses simple regression analysis techniques. The results of this study state that the accounting information system has a positive influence on employee performance, so the better the accounting information system, the more employee performance will increase in the company.
Pengaruh Financial Literacy dan Risk Tolerance Terhadap Keputusan Nasabah Dalam Pemilihan Instrumen Investasi Tabungan Emas di PT Pegadaian (Persero) Cabang Jombang Lailatul Maghfiroh
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 3 (2019): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i3.178

Abstract

Financial literacy is a series of processes or activities to increase the knowledge of an individual so that they are able to manage personal finances for the better future. While risk tolerance is an ability that can be accepted by investors in taking an investment risk. This research is to know: (1) the influence of financial literacy on the saving of investment of customer of gold saving. (2) the influence of risk tolerance on the investment savings of gold saving customers.The population in this study are customers who are registered as active customers in PT Pegadaian (Persero) Jombang Branch. This research uses causal associative method with multiple regression analysis model. The results of this study indicate that: (1) Financial literacy has a positive influence on investment decision of gold saving customers. (2) Risk tolerance has a positive influence on the investment decision of gold saving customers. This research uses causal associative method with multiple regression analysis model.
Peranan Penyusunan Anggaran Biaya Produksi dalam Menunjang Efektivitas Pengendalian Biaya Produksi (Studi Kasus pada (PTPN X) Pabrik Gula Tjoekir, Jombang) Neily Amalia; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 3 (2019): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i3.179

Abstract

This study aims to improve to find out the planned production cost budget plant at Tjoekir Sugar Factory, and to know the effectiveness of controlling production costs. To ensure the results of this study, researchers will examine the planned production cost budget and its realization in three periods, from 2016 to 2018. In this study, researchers used a descriptive analytical approach. The data analysis used is qualitative analysis. And the data source used in this qualitative research is primary data and secondary data. Seeing the final results of this research and discussion the researchers concluded, that the effectiveness of controlling production costs at the Tjoekir Sugar Factory in 2016 had not been achieved, because in 2016 the production costs were still too much or exceeded the budget set by the Tjoekir Sugar Factory, which was 107.77 %. And for 2017 the control of production costs has been achieved very effectively, because production costs are lower than the stipulated budget, which is 91,37%. Whereas for 2018, cost control has also been achieved very effectively, because spending on production costs is far lower than the budget that has been laid, i.e. 86.27%.
Perlakuan Akuntansi Pembiayaan Gadai Emas (Rahn) Berdasarkan PSAK 107 di PT. Pegadaian Syariah ( Studi Kasus di PT. Pegadaian Syariah Jombang) Rifa Tussalam; Meta Ardiana
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 3 (2019): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i3.180

Abstract

The growth of Islamic financial institutions in Indonesia is very rapid, this is marked by the emergence of many Islamic financial institutions. Like sharia banks and sharia pawnshops the emergence of sharia pawnshops, the public interest increases, this happens because it does not stipulate usury and in accordance with Al-Quan and Hadist. Sharia pawnshops have several products, which are highly sought after by customers, namely rahn, because customers can guarantee valuables such as gold, BPKB, electronic goods and other valuables, but the products that are highly sought after by customers, namely gold. The purpose of the research was to find out the treatment of accounting for gold pawning financing based on PSAK 107 in the Jombang sharia pawnshop using descriptive qualitative research. The results of the study are the significance of Jombang sharia pawnshops using psak 107 for financing gold pawns
Analisi Penyajian Laporan Keuangan di Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia (BEI) Berdasarkan PSAK No.1 Hilda Diana Safitri
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 3 (2019): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i3.181

Abstract

This study aims to analyze how obedient and according to the presentation of financial statements of food and beverage companies listed on the Indonesia Stock Exchange in applying accounting standards namely PSAK NO.1 by using qualitative data analysis research techniques and obtaining data by documentation. Retrieval of the required data is obtained from the IDX website namely www.idx.co.id and there are 16 food and beverage subsector companies, data taken is the annual financial statements for the two periods that have been audited. the method of analysis of this study uses a method of comparing the company's financial statements with PSAK NO.1 format The results of this study are that 16 food and beverage companies listed on the Indonesia Stock Exchange have not fully complied with the Statement of Financial Accounting Standards, there are several components that are indeed not in accordance with the Statement of Financial Accounting Standards (PSAK).
Analisis Sistem Informasi Akuntansi Zakat Infaq Sedekah (ZIS) pada Lembaga Sosial Pesantren Tebuireng (LSPT) Koyimah Koyimah; Ika Zutiasari
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 1 (2020): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i1.183

Abstract

This study discusses the Zakat Accounting Information System, Infaq Alms (ZIS) at the Tebuireng Islamic Boarding School Social Institution (LSPT). This study aims to determine the accounting information system contained in the Social Institute of Islamic Boarding School Tebuireng (LSPT) and find out the suitability of the financial statements of LSPT with PSAK 109. This study uses descriptive qualitative research methods that describe the application of accounting information systems for the receipt and distribution of ZIS funds at the Tebuireng Islamic Boarding School Social Institution (LSPT) and described the application of ZIS PSAK 109 accounting with the ZIS LSPT accounting. Data collection techniques used are through observation: perfect participants and participants as observers, interviews: open / closed and structured interviews, then documentation. Data analysis techniques used are three processes, namely data reduction, data presentation and data verification. The results showed that the Tebuireng Islamic Boarding School Social Institution (LSPT) had used the ZIS accounting information system, namely the zakat application and ZIS management application for the PSAK 109 edition.
Pengaruh Tingkat Suku Bunga Kredit dan Jumlah Nasabah Terhadap Profitabilitas pada KBPR Bumi Arta Yuliana Yuliana; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 1 (2020): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i1.184

Abstract

Rural Banks are one of the banking financial institutions that collect funds from the public in the form of deposits and redistribute them in the form of credit,This research was conducted at KBPR Bumi Arta located on Jl. Irian Jaya No. 25 Cukir, Jombang.The purpose of this study was to determine the effect of credit interest rates and the amount of profit on profitability in KBPR Bumi Arta.This type of research is quantitative research.The population in this report is the financial report and KBPR Bumi Arta report for the last 5 years from 2013-2017 which discusses 60 research data.The sampling technique uses non-probability sampling using saturated samples,The sample used is the monthly financial statements, income statement, and KBPR Bumi Arta loan list report for the period 2013-2017.Data analysis techniques are multiple regression techniques,The results of the study show that the variable credit interest rate has a significant positive effect on the variable profitability, While the number of respondents has a significant effect on the variable profitability.
Analisis Rasio Likuiditas dan Solvabilitas dalam Meningkatkan Kinerja Keuangan Baitul Maal Wattamwiil Mu’amalah Syariah Tebuireng Sumiyati Sumiyati; Meta Ardiana
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 1 (2020): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i1.185

Abstract

This study aims to improve the financial performance of BMT Mu'amalah Syariah Tebuireng by using an analysis of liquidity and solvency ratios. The data used in this study are primary and secondary data obtained from the financial statements of BMT Mu'amalah Syariah Tebuireng for five years. While the method of data analysis used is descriptive qualitative which is analyzed using financial ratios based on the achievement of the Minister of Cooperative regulation, it can be concluded that the liquidity ratios are calculated using the current ratio formula that is in poor condition. Whereas the solvency ratio is calculated by the formula of debt to equity ratio and the ratio of debt to assets in the criteria is not good.
Pengaruh Faktor Sosiodemografi dan Sosioekonomi Terhadap Literasi Keuangan Mahasiswa Fakultas Ekonomi Universitas Hasyim Asy’ari Tebuireng Jombang Tafrijiyah Firdaus; Lik Anah
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 1 (2020): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i1.186

Abstract

This study aims to determine whether the influence of sociodemographic and socioeconomic factors on the financial literacy of students of the Faculty of Economics at Hasyim Asy'ari University Tebuireng Jombang. Sociodemographic factors are represented by gender, place of residence, study program, year of generation, GPA, and parent education, while socioeconomic factors are represented by parent income and individual income. The population used in this study were all students of the Faculty of Economics (Management, Accounting, and Islamic Economics) as many as 316 students with the number of samples used were 177 students with a collection technique proportionate stratified random sampling. The data analysis technique used is ordinal logistic regression. The results of this study found that the variables that have an influence on financial literacy are study programs, while gender, place of residence, year of force, GPA, education of parents (father and mother), parent income, and individual income did not affect student financial literacy. In addition, this study also found that the level of financial literacy of students of the Faculty of Economics of Hasyim Asy'ari University was in the medium category, amounting to 75.82%.
Analisis Implementasi Kebijakan SAP Berbasis Akrual Dinas Pendapatan, Pengelolaan Keuangan dan Aset (DPPKA) Pemerintah Kota Mojokerto Ahmad Nasihuddin; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 1 (2020): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i1.187

Abstract

Implementation of Accrual-Based Government Accounting Standards (SAP) can increase accountability and transparency and can produce comprehensive financial reports that can be measured properly. The purpose of this study was to find out and analyze how the implementation of the Akrul- based Government Accounting Standards policy in the Revenue, Financial Management and Regional Assets Office of Mojokerto City was measured using Edward theory, 4 factors of successful implementation, namely communication, resources, disposition / attitude of implementers and bureaucratic structure. The methode used in this research is descriptive qualitative research methode. The results showed that the implementation of the Accrual-based Government Accounting Standards policy in the Department of Revenue, Financial Management and Regional Assets of Mojokerto City was already good, but still needed a slight improvement in the area of appointment and selection of employees.

Page 2 of 8 | Total Record : 73

 1   2   3   4   5 

Filter by Year

2020 2023


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