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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
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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.
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.

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