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Accounting and Finance Studies
Published by Profesional Muda Cendekia
ISSN : -     EISSN : 27744256     DOI : 10.47153/afs
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting and Finance Studies is an academic journal published by Profesional Muda Cendekia. Accounting and Finance Studies aims to publish articles in the field of accounting and finance, including but not limited to research results, scientific studies and field cases. It has a purpose to provide a media for academics, researchers, experts and observers to communicate in the framework of scientific development in the field of accounting and finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2021): Issue: April" : 6 Documents clear
Audit Tenure In Islamic Perspective: Analysis of Verses of the Qur'an and Al-Hadith Amanda Serena; Karimulloh Karimulloh
Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.661 KB) | DOI: 10.47153/afs12.912021

Abstract

Audit laporan keuangan menjadi sangat penting di era keterbukaan. Islam selalu mengajarkan umatnya untuk bersikap jujur dan benar. Namun banyak kasus di Indonesia yang mayoritas muslim tentang penyelewengan audit. Penelitian ini bertujuan untuk mengetahui perspektif Islam terhadap audit tenure. Metode yang digunakan adalah studi pustaka. Hasil penelitian menunjukkan bahwa audit tenure dipebolehkan dalam Islam selama tidak menghalalkan yang haram dan mengharamkan yang halal serta melanggar janji-janji yang telah disepakati.
The Effect Of Market Orientation To Firms Performance With The Management Accounting System As A Mediating Margareta Alda Amanda Devi; Khairina Nur Izzaty
Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.732 KB) | DOI: 10.47153/afs12.1182021

Abstract

Market orientation is a strategy consisting of three components, namely customer orientation, participant orientation, and coordination between functions. The management accounting system is a system that can produce information, both in the form of financial information and non-financial information. The purpose of this study was to analyze the effect of market orientation on company performance variables with the mediation management accounting system. This research was conducted at MSMEs in the fisheries sub-sector at TPI Tasikagung II, Rembang Regency. The samples taken were 56 people. The data obtained were then processed using the SmartPLS3 test tool. The results showed that market orientation had an effect on company performance. Market orientation and management accounting systems can influence decision making. The management accounting system has an effect on company performance. Market orientation affects company performance through the management accounting system.
The Effect of Participation in Budgeting, Utilization of Information Technology, and Budget Revision on the Effectiveness of Surabaya Government OPD Budget Management Dinda Fitriandini; Tituk Diah Widajantie
Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.813 KB) | DOI: 10.47153/afs12.1252021

Abstract

This study aims to examine (1) the effect of budgetary participation on budget effectiveness, (2) the effect of the use of information technology on the effectiveness of budget management, (3) the effect of budget revisions on the effectiveness of budget management. The endogenous variable used is the effectiveness of budget management. This study used a sample of Surabaya City Regional Apparatus Organizations, namely 21 Surabaya City Offices. The method used to collect data was purposive sampling method, by distributing questionnaires. Data analysis techniques used Partial Least Square (PLS) with SmartPLS 3.0 software. The results of this study indicate that (1) budget participation has an effect on the effectiveness of budget management, (2) the use of information technology has no effect on the effectiveness of budget management, (3) budget revision has an effect on the effectiveness of budget management.
The Influence of Budget Accuracy, Clarity of Budget Targets, and Managerial Control on Performance Accountability Krisna Vita Rosalinda; Tituk Diah Widajantie
Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.927 KB) | DOI: 10.47153/afs12.1262021

Abstract

This study aims to examine and analyze the effect of budget accuracy, clarity of budget targets and managerial control on performance accountability in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya.. The endogenous variable used is performance accountability. The sample of this research is all employees who work in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya the field of budget and treasury accounting. The selection of the sample technique uses purposive sampling with the data collection method used is the survey method and distributes questionnaires with a total of 52 respondents. The collected data were analyzed using Partial Least Square (PLS) analysis technique with SmartPLS 3.0 software. The results of this study indicate that (1) budget accuracy has an effect on performance accountability in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya. (2) Clarity of budget targets has no effect on performance accountability in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya. (3) managerial control effect on performance accountability in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya.
The Effect of NPL, GCG Self Assessment, ROA, and CAR on Firm Value (Empirical Study on Commercial Banks listed on the Indonesia Stock Exchange) Hilda Vina Anisa; Dhini Suryandari
Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.16 KB) | DOI: 10.47153/afs12.1352021

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh NPL, Self Assessment, ROA, dan CAR terhadap Nilai Perusahaan. Populasi penelitian ini adalah bank umum yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 32 bank umum, sehingga jumlah observasi dengan periode penelitian 3 tahun sebanyak 96 observasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan IBM SPSS 26. Hasil penelitian menunjukkan bahwa variabel non performing loan (NPL) berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan variabel self assessment good corporate governance dan return on asset (ROA) tidak berpengaruh terhadap nilai perusahaan. Variabel rasio kecukupan modal (CAR) berpengaruh positif dan signifikan terhadap nilai perusahaan. This study aims to examine and analyze the effect of NPL, GCG Self Assessment, ROA, and CAR on Firm Value. The population of this study are commercial banks listed on the Indonesia Stock Exchange for the period 2017-2019. The sampling technique used purposive sampling and obtained a sample of 32 commercial banks, so that the number of observations with a study period of 3 years was 96 observations. The data analysis technique used is multiple linear regression analysis using IBM SPSS 26. The results showed that the non-performing loan (NPL) variable had a positive and significant effect on firm value. Meanwhile, the variable self-assessment of good corporate governance and return on assets (ROA) has no effect on firm value. The variable capital adequacy ratio (CAR) has a positive and significant effect on firm value.
The Effect of Financial Performance and Corporate Governance on Sustainability Report Disclosure with Company Size as a Moderation Difa Putra Purnama; Bestari Dwi Handayani
Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.038 KB) | DOI: 10.47153/afs12.1362021

Abstract

The purpose of this study is to test and analyze the influence of profitability, liquidity, leverage, board of directors, independent commissioners, and audit committees on the disclosure of sustainability reports with the size of the company as moderating variables.The population in this study is state-owned companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2019.Purposive sampling technique is used as a sample selection technique and obtained samples as many as 14 companies with 56 analytical units.The analysis techniques applied are descriptive analysis and classical assumption test as well as moderation regression analysis model using interaction test.The results of the study showed that the company's activity variables had a positive and significant effect on the disclosure of sustainability report.Independent commissioners negatively and significantly influence the disclosure of sustainability reports.While profitability, liquidity, leverage, board of directors, and audit committee have no effect on the disclosure of sustainability report.The size of the company moderates and strengthens the influence of independent commissioners on the disclosure of sustainability reports.The size of the company moderates and weakens the influence of the company's activities on the disclosure of sustainability reports.The company's size cannot moderate the impact of profitability, liquidity, leverage, board of directors, and audit committees on sustainability report disclosures.

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