cover
Contact Name
Mohammad Rofiuddin
Contact Email
nurscienceinstitute@gmail.com
Phone
+6285727325650
Journal Mail Official
journal.jadfi@gmail.com
Editorial Address
Nur Science Institute Jl. Abdul Majid Cabean Mangunsari Sidomukti, Salatiga, Jawa Tengah
Location
Kota salatiga,
Jawa tengah
INDONESIA
Journal of Accounting and Digital Finance
Published by Nur Science Institute
ISSN : -     EISSN : 2776639X     DOI : https://doi.org/10.53088/jadfi
Core Subject : Economy, Social,
Journal of Accounting and Digital Finance (JADFi) [ ISSN 2776-639X] embraces a range of methodological approaches in identifying and solving significant prioritized accounting issues. Submissions are encouraged across all areas on accounting, finance, and cognate disciplines. It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect. Priority areas Descriptive data and commentary that addresses the accounting standard-setting agenda. Descriptive data and commentary that addresses changes to laws and regulations that affect business, Dealing with regulators, Reporting for the future - climate change, sustainability, natural environment, Accounting and finance research that addresses UN Sustainable development goals, Auditing for the future, Accounting education - needs and trends, The future of the profession, including the academic profession and professional practitioners, Taxation policy and outcomes, Forensic Accounting, Fraud - identification & detection, Corporate and behavioral governance, Technology affecting accounting, Alternative reporting formats, Integrated reporting, Accounting and e-business, Non-financial reporting, Non-financial performance measurement and reporting, Corporate Governance, Business Ethics and Corporate Culture, Financial reporting quality, financial technology, cryptocurrency
Articles 93 Documents
Literasi keuangan dan kepercayaan sebagai determinan adopsi dompet digital: Studi pada pengguna Shopeepay di kalangan mahasiswa pendidikan ekonomi Susilowati, Nenden; Febriyanti, Sabrina Alisa; Avrielliandiny, Axelina Dava; Shabrina, Puspita Tyas; Revaldo, Angga
Journal of Accounting and Digital Finance Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i3.2326

Abstract

The development of digital financial services has changed people's transaction patterns, including among university students. ShopeePay, a popular digital wallet, offers convenience, speed, and secure transactions. However, students' decisions to use it are influenced not only by technical aspects but also by financial literacy and trust levels. This study aims to analyze the influence of financial literacy and trust on the decision to use ShopeePay among Economics Education students using a quantitative approach through a questionnaire survey. The sample for this study consisted of students selected using a proportional random sampling technique. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple regression. The results showed that all variables were valid and reliable, that the regression model met the classical assumption tests, and that financial literacy and trust had a positive and significant effect on the decision to use ShopeePay. Thus, the higher the students' financial literacy and the stronger their trust in ShopeePay, the greater their tendency to use the service. This study suggests that improving financial literacy and strengthening security and trust are important factors in encouraging university students to use digital wallets.
Analisis penerapan standar akuntansi pemerintah dalam penyusunan laporan keuangan Ndate , Benediktus Mbake L; Herdi, Henrikus; Patty, Thadeus Fransesco Quelmo; Ice, Magdalena Nona
Journal of Accounting and Digital Finance Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i3.2435

Abstract

This study aims to discuss the preparation and implementation of accounting standards, as well as the characteristics of financial reports, at the Population Control and Family Planning, Women's Empowerment, and Child Protection Office of Sikka Regency. Data were obtained through interviews with the Head of the Office, the Treasurer, the Central and Regional Financial Analysts, and the Planners. The results indicate that the accounting process has been carried out systematically, from transaction recording to reporting, involving coordination among various units within the Regional Government Organisation. However, several obstacles, such as technical issues with the Regional Government Information System application and a lack of training for human resources in managing accrual-based Government Accounting Systems, affect the quality of financial reports. Nevertheless, with training and system updates, government accounting standards provide significant benefits, such as supporting the integration of financial processes, reducing repetitive work, expediting fund disbursement, and improving the quality of reports. This system also enables real-time monitoring, accelerates audits, and supports data-driven decision-making. However, design improvements and enhanced user capacity are still needed.
Islamic green accounting concept: Integrasi green accounting dan maqashid syariah untuk keberlanjutan keuangan islam Purwaningsih, Septi; Wardani, Nur Indah; Efendi, Alfarisi Akbar; Maharani, Destin Alfianika
Journal of Accounting and Digital Finance Vol. 6 No. 1 (2026): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v6i1.2794

Abstract

Climate change and environmental degradation require the financial sector to play an active role in supporting sustainability. Islamic finance has significant potential due to its foundational values that align with the principles of sustainable development. Contemporary Islamic accounting practices remain largely focused on formal compliance and have not yet comprehensively integrated environmental aspects. This study aims to analyze the integration of Green Accounting with the principles of Maqashid Syariah and Islamic environmental ethics, and to develop a conceptual framework for Islamic Green Accounting. This research adopts a qualitative approach through a systematic literature review of 32 selected articles sourced from Google Scholar (2015-2025) with the keywords Green Accounting, Maqashid Syariah, Islamic Finance, and ESG. The analysis employs content analysis and concept mapping, grounded in the Maqashid Syariah framework. The findings indicate strong alignment between Green Accounting and Maqashid Syariah, particularly in protecting life, progeny, and wealth. This study proposes a conceptual framework of Islamic Green Accounting that positions Maqashid Syariah as the value foundation, Green Accounting as the technical instrument, and sustainability as the ultimate objective.

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