JFAS: Journal of Finance and Accounting Studies
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.
Articles
73 Documents
<![CDATA[Analisis Penerapan Akuntansi Murabahah Berdasarkan PSAK 102 (Studi Kasus BMT Maslahah Cabang Pembantu Diwek) ]]>
<![CDATA[Luluk Ernawati]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 2 (2020): Juny ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v2i2.188
<![CDATA[The purpose of this research is to know appropriateness of a murabahah accounting related to the recognition, measurement, performance and disclosure at BMT Maslahah Capem Diwek in order to improve professionalism and public trust that the implementation of a Murabahah transaction already fit with the accounting standards. This research uses qualitative descriptive method by describing and comparing data obtained by researchers directly regarding the recognition, measurement, performance and disclosure of Murabahah transactions. Research Data obtained by researchers through observations, interviews and documentation with the head of office, accounts of financing officers and the teller section of the BMT Maslahah Capem Diwek. The results of this research show that the practice of Murabahah accounting in transaction financing related to the recognition, measurement, performance and disclosure of transactions accounting Murabahah at BMT Maslahah Capem Diwek is not in accordance with PSAK 102.]]>
<![CDATA[Pengaruh Akuntabilitas Lembaga dan Transparansi Laporan Keuangan Terhadap Kepercayaan Donatur Lembaga Amil Zakat Ummur Quro (Laz- Uq) Jombang ]]>
<![CDATA[Ziana Nurul Walidah]]>;
<![CDATA[Lik Anah]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 2 (2020): Juny ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v2i2.189
<![CDATA[This study aims to determine the effect of institutional accountability and transparency of financial reports on the trust of donors at the Ummul Quro (LAZ-UQ) Jombang Amil Zakat Institution. The population in this study were all LAZ-UQ donors until 2018 totaling 4,943. Based on the research objectives that the researcher wants to achieve, namely to determine the effect of institutional accountability and transparency of financial reports on donor trust, the authors used a sample of new donors recorded as permanent donors in the last five months (the start of the March-July study) as many as 606 donors. by using the theory of Baiky (1982) in Rumidi (2006: 54) which reveals that for research using data analysis with statistics, the least number of samples is 30. The sample method used is random sampling. Analysis of the data used is multiple linear regression analysis using SPSS version 16 as the test tool.. The result of the coefficient of determination (R²) shows that the variables of institutional accountability and transparency of financial statements have an influence on donor trust by 22.1% while the remaining 77.9% (100% -22.1%) can be explained by other variables.]]>
<![CDATA[Analisis Perlakuan Akuntansi Aset Biologis Berbasis PSAK 69 (Studi Kasus Pada Peternakan UD Wibowo Farm Kabupaten Blitar) ]]>
<![CDATA[Latifa Nur Aini]]>;
<![CDATA[Meta Ardiana]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 2 (2020): Juny ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v2i2.190
<![CDATA[This study aims to determine the accounting treatment of biological assets in the form of recognition, measurement, and also disclosures in the financial statement of biological assets at Wibowo farm in Blitar District. In this study researchers used qualitative research methods in which researcher will observe the object in the field directly in order to obtain existing data and are also needed in research. The results of this study indicate that Wibowo Farm which engaged in laying hens has not yet fully applied the accounting treatment of biological assets based on PSAK No.69. Measurement of biological assets measured at fair value is in accordance with PSAK 69, but they haven’t journalized every transaction in accordance with PSAK. They only record simple purchase transactions. Wibowo Farm also doesn’t present and also disclose biological assets in the annual financial statement. They experience difficulties and limited time so that the basic financial statement rules have not yet been applied.]]>
<![CDATA[Perlakuan Akuntansi Piutang Air pada PDAM di Jombang (Studi Kasus PDAM Tirta Kencana Kabupaten Jombang) ]]>
<![CDATA[Krisna Anggraini]]>;
<![CDATA[Rachma Agustina]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 2 (2020): Juny ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v2i2.191
<![CDATA[PDAM's income is obtained from the distribution of clean water to customers which is done on credit. Water receivables are the main contribution to PDAM Tirta Kencana of Jombang Regency. The research has a purpose to determine the accounting treatment of water receivables at PDAM Tirta Kencana is it in accordance with SAK ETAP or not. The method used is a qualitative method with a case study approach. The results showed the accounting treatment of water receivables at PDAM Tirta Kencana was in accordance with SAK ETAP. Water receivables are recognized when the List of Billed Water Accounts (DRD-A) is issued. Water receivables are recorded based on water meter readings.Water receivables are recorded based on water meter readings. Water receivables are valued at a number of receivables that can be collected. Water receivables are presented on the balance sheet as current assets. Allowance for water receivables is calculated in Time Series.]]>
<![CDATA[Komparasi Model Prediksi Financial Distress (Studi Kasus Pada Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia periode 2017-2018) ]]>
<![CDATA[Purdana Wahyu Hidayat]]>;
<![CDATA[Dwi Ari Pertiwi]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 2 (2020): Juny ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v2i2.199
<![CDATA[The Consumer goods industry is one of the bigest contributors to the state budget, so the condition of every consumer goods company in Indonesia are of particular concern to the government. This study aims to determine how the extent of financial distress of consumer goods companies IDX 2017 – 2018. The population in this study were every consumer goods company registered in IDX for the period 2017-2018 and 41 samples were obtained. data collection methods namely purposive sampling. The data analysis technique used with Altman method, Springate method, Grover method and Zmijewski method. The results of the calculation with fourth method there are some consumer goods industry companies were classified in financial distress and obtained the result that the Springate method is the most useful methods in predicting financial distress.]]>
<![CDATA[A Faktor Pengaruh Implementasi SAP Berbasis Akrual (Studi Kasus di Satuan Kerja Perangkat Daerah Kabupaten Jombang) : Faktor Pengaruh Implementasi SAP Berbasis Akrual (Studi Kasus di Satuan Kerja Perangkat Daerah Kabupaten Jombang) ]]>
<![CDATA[HELMA MEI LINA NURSAVYRA savyra]]>;
<![CDATA[Rachma Agustina]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 3 (2020): October ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v2i3.122
<![CDATA[Abstract The application of accrual based SAP is stated in the Government Regulation of the Republic of Indonesia Number 71 of 2010. This regulation has been in effect since 2010 but all of them are not yet mandatory. In 2015 new regulations were made mandatory for all government agencies. The study was conducted to determine the effect of: Human Resource Competence, Information Systems, Organizational Commitment to the Implementation of Accrual-Based Government Accounting Standards in the Jombang Regional Work Units. Data collection activities were carried out in Jombang Regency using primary data, namely data from questionnaires and observations. The total population is 66 institutions. The sample used is the entire population. The analytical tool used is the t and f test using the SPSS V25 application in data processing. The results showed that the human resource competency variables and information systems had no effect on the application of accrual based government accounting standards in the Jombang Regional Work Units. While the organizational commitment variable has an influence on the application of accrual-based government accounting standards in the Jombang Regional Work Units.Keywords: Human Resources Competence; Information Systems; Organizational Commitment; Accrual Based Government Accounting standards Implementation. Abstrak Implementasi SAP berbasis akrual terdapat di dalam Peraturan Pemerintah Republik Indonesia Nomor 71 tahun 2010. Peraturan ini sudah berlaku pada tahun 2010 tapi semua belum diwajibkan. Tahun 2015 peraturan baru diwajibkan untuk semua instansi pemerintah. Penelitian dilakukan untuk mengetahui pengaruh: Kompetensi SDM, Sistem Informasi, Komitmen Organisasi terhadap Implementasi SAP Berbasis Akrual di SKPD Jombang. Kegiatan pengumpulan data dilakukan di Kabupaten Jombang dengan memakai data primer yaitu data dari kuisioner dan observasi. Jumlah populasi 66 instansi. Sampel yang digunakan adalah keseluruhan populasi. Alat analisis yang dipakai adalah uji t dan f dengan menggunakan bantuan aplikasi SPSS V25 dalam mengolah data. Hasil penelitian memberitahukan bahwa variabel kompetensi SDM dan sistem informasi tidak terdapat pengaruh terhadap implementasi standar akuntansi pemerintah berbasis akrual di SKPD Jombang. Sedangkan variabel komitmen organisasi memiliki pengaruh terhadap implementasi Standar Akuntansi Pemerintah berbasis akrual di SKPD Jombang. Kata kunci: Kompetensi SDM; Sistem Informasi; Komitmen Organisasi; Implementasi SAP Berbasis Akrual.]]>
<![CDATA[Analisis Sistem Akuntansi Gaji dan Upah Perum BULOG Cabang Surabaya Selatan ]]>
<![CDATA[Farihatus Sholihah Farihatus Sholihah]]>;
<![CDATA[Rachma Agustina]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 3 (2020): October ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v2i3.225
<![CDATA[Salary and wages are importan elements that must be considered by the company because it deals with employees. Companies can use salary and wage systems to assist in calculating, recording, and distributing salaries and wages to employees. Object of this research is Perum BULOG Cabang Surabaya Selatan. The aim of this research is to analyze the salary and wage system at the Perum BULOG Cabang Surabaya Selatan. This research is a qualitative descriptive study with a case study approach. Data analysis technique used are collecting and reducing data regarding, then drawing conclusions. The result of the study, the salary and wage system flow chart that are used by the Perum BULOG Cabang Surabaya Selatan includes the system in the human resources section and the payroll system in the financial office headquarters. The system already quite effective, but the salary and wage system used by Perum BULOG Cabang Surabaya Selatan has no the time attendance function is present or the attendance function.]]>
<![CDATA[Deteksi Financial Statement Fraud dengan Metode Beneish Ratio Index (Studi Kasus Perusahaan yang Melakukan Penawaran Saham Perdana (IPO) di Bursa Efek Indonesia Tahun 2018) ]]>
<![CDATA[Nur Latifatussolikhah]]>;
<![CDATA[Dwi Ari Pertiwi]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 3 (2020): October ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v2i3.229
<![CDATA[This study aims to determine the detection financial statement fraud using beneish ratio index method on companies which do Initial Public Offering (IPO) listed on the Indonesian Stock Exchange in 2018. Type of this study was qualitative with descriptive approach. Sampling technique of this study was purposive sampling with the number of samples are 26 companies which do Initial Public Offering (IPO) listed on the Indonesian Stock Exchange in 2018. Data analysis technique used by calculated the ratio index, compared the ratio index with the parameter index, determined companies classified as manipulator, nonmanipulator, and grey company, calculated and percentage of companies classified. The results of this study that: (1) Companies classified as manipulator amounted to 9 companies or 34,6%. (2) Companies classified as nonmanipulator amounted to 16 companies or 61,5%. (3) Company classified as grey amounted to 1 company or 3,9%.]]>
<![CDATA[Perbandingan Tax Planning Metode Depresiasi Fix Asset dengan Kebijakan Perusahaan dalam Meminimalkan Beban Pajak Penghasilan Badan (Studi Kasus pada PT XYZ) ]]>
<![CDATA[Zulvia Aofa]]>;
<![CDATA[Deasy Ervina]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 3 (2020): October ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v2i3.233
<![CDATA[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.]]>
<![CDATA[Faktor-Faktor yang Berpengaruh pada Kualitas Laba (Studi pada Sektor Perdagangan Besar/Grosir dan Kecil/Eceran dalam Bursa Efek Indonesia 2016-2018) ]]>
<![CDATA[Heni Nurlailia]]>;
<![CDATA[Deasy Ervina]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 3 (2020): October ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v2i3.242
<![CDATA[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.]]>
