Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Journal of Accounting and Digital Finance

jadfi
Website

Published by Nur Science Institute

ISSN : - EISSN : 2776639X DOI : https://doi.org/10.53088/jadfi

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

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

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 87 Documents

1 2 3 4 5

Pengaruh leverage, likuiditas, dan capital intensity terhadap tax avoidance dengan komite audit sebagai variabel moderating Khasanah, Fitriyatul; Indriyani, Fany
Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

The purpose of this study was to determine the effect of Leverage, Liquidity, and Capital Intensity on Tax Avoidance with Audit Committee as a Moderating Variable in Companies Listed in the Jakarta Islamic Index (JII) 2015-2020. This research is included in the category of quantitative research with a sample selection model using purposive sampling. The selected sample is eight companies. The research data was analyzed using the moderated regression analysis method. The results showed that partially the leverage variable had a negative and significant effect on tax avoidance. The liquidity variable had a negative and insignificant effect on tax avoidance. The capital intensity variable had a positive and insignificant effect on tax avoidance. Meanwhile, simultaneously the variables of leverage, liquidity, and capital intensity cannot affect tax avoidance (ETR). Based on the Moderated Regression Analysis (MRA) test results, the moderating variable is that the audit committee can moderate the effect of leverage on tax avoidance, and the audit committee cannot moderate the effect of liquidity and capital intensity on tax avoidance.

Pengungkapan islamic social reporting yang dimoderasi komisaris independen dengan teknik moderated regression analysis Safitri, Febrianti; Rofiuddin, Mohammad
Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

The purpose of this study is to obtain empirical evidence regarding the effect of firm size, profitability, and leverage on the disclosure of Islamic social reporting (ISR) with independent commissioners as moderating variables. This study applies secondary data in the form of panel data from the annual financial statements of 11 Islamic commercial banks in 2016-2020 through the purposive sampling technique. The analytical technique used is multiple linear analysis and moderated regression analysis (MRA). The research proves that firm size and leverage variables have a positive effect on ISR; profitability harms ISR. Meanwhile, analysis through independent commissioners shows that independent commissioners are unable to moderate firm size and profitability on ISR. Meanwhile, independent commissioners can moderate leverage on ISR.

Peran ukuran perusahaan dalam hubungan antara dewan direksi, komite audit dan likuiditas dengan profitabilitas Fatimah, Dewi; Rahman, Taufikur
Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

This study aims to determine the effect of the Board of Directors, Audit Committee, and Liquidity on Profitability with Company Size as Moderating Variable in Islamic Banking in Indonesia for the 2016-2020 period. This type of research is quantitative research with secondary data in panels. The number of samples in this study is 11 Islamic Commercial Bank using the purposive sampling method with criteria determined by researchers. The analytical method used is the Moderated Regression Analysis (MRA) test. The results show that the board of directors and audit committee harm profitability; the current ratio positively affects profitability. The Moderated Regression Analysis (MRA) test shows that company size can moderate the effect of the audit committee on profitability. However, company size cannot moderate the influence of the board of directors and current ratio on profitability.

Pengaruh growth opportunity, likuiditas, dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening Pratiwi, Adillah; Muthohar, Ahmad Mifdlol
Journal of Accounting and Digital Finance Vol. 1 No. 3 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

The purpose of this study is to explain the effect of growth opportunity, liquidity, and leverage on firm value with profitability as an intervening variable (study at PT Bank Panin Dubai Syariah for the period 2016-2020). This research uses quantitative research by using path analysis. This study uses secondary data in the form of time series monthly financial data of Bank Panin Dubai Syariah from January 2016 to December 2020. This study indicates that the growth opportunity variable is insignificant to firm value, liquidity harms firm value, leverage harms firm value, and profitability harms firm value. In addition, the growth opportunity is not significant to profitability, liquidity harms profitability, and leverage harms profitability. After path analysis, profitability cannot mediate the effect of growth opportunity on firm value, profitability is not able to mediate the effect of liquidity on firm value, but profitability can mediate the effect of leverage on firm value.

Determinan pembiayaan murabahah dengan non-performing financing sebagai variabel moderating Nauval, Amiratun; Rahman, Taufikur
Journal of Accounting and Digital Finance Vol. 1 No. 3 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

This study aims to determine the effect of third-party funds, capital adequacy ratio, and return on assets on murabahah financing with non-performing financing as moderating variables. This type of research is a quantitative research using secondary data. The population in this study amounted to 14 Islamic commercial banks. The sample of this study was determined by the purposive sampling method with the criteria determined by the researcher to obtain 60 samples from 12 Islamic commercial banks in the 2016-2020 period. The results showed that the third-party funds and capital adequacy ratio variables positively and significantly affected murabahah financing. In contrast, the return on assets variable had a positive but not significant effect. The moderated regression analysis (MRA) test shows that the non-performing financing interaction can moderate the effect of third-party funds, capital adequacy ratio, and return on assets on murabahah financing.

Pengaruh tingkat likuiditas, Islamic corporate governance dan efisiensi operasional terhadap kinerja keuangan dengan risiko pembiayaan sebagai variabel moderating Yastutik, Indri; Yudiana, Fetria Eka
Journal of Accounting and Digital Finance Vol. 1 No. 3 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

This study aims to determine the effect of liquidity level, Islamic corporate governance (ICG), and operational efficiency on financial performance with financing risk as a moderating variable. The type of research used is quantitative, and the type of data used is secondary data with the population used is Islamic Commercial Banks that meet the criteria. The sampling technique in this study used a purposive sampling technique. So the sample used as the object of research is 11 Islamic Sharia Commercial Banks in Indonesia for the 2015-2019 period. The data analysis technique used is the MRA test. The results of this study indicate that the FDR, ICG, and NPF variables have a significant adverse effect on ROA, while BOPO has a significant positive effect on ROA. Moreover, the NPF variable can moderate the effect of FDR and BOPO on ROA, while the NPF variable cannot moderate the effect of ICG on ROA.

Analisis faktor-faktor yang mempengaruhi tingkat pembiayaan murabahah pada Bank Umum Syariah di Indonesia Listiyaniningsih, Listiyaniningsih; Bawono, Anton
Journal of Accounting and Digital Finance Vol. 1 No. 3 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

This study aims to determine the effect of CAR, NPF, Equity, and Bank Indonesia Syariah Certificates (SBIS) on Murabahah Financing moderated by TPF at Islamic Commercial Banks in 2016-2020. This research is a type of quantitative research. The population in this study was 14 Indonesian Islamic Commercial Banks, with the sampling technique being purposive sampling. The sample used as the object of research is 11 Islamic banks. The method used in this research is Moderated Regression Analysis (MRA). The results of this study indicate that the CAR, NPF, and Equity variables do not affect Murabahah Financing, and SBIS affects Murabahah Financing. Then based on the results of the MRA test, it was found that TPF was unable to moderate the effect of CAR, NPF, Equity on Murabahah Financing. However, DPK was able to moderate the influence of SBIS on Murabahah Financing.

Mengukur profitabilitas dengan non performing financing sebagai variabel intervening pada pada Bank Umum Syariah Damayanti, Rima; Rofiuddin, Mohammad
Journal of Accounting and Digital Finance Vol. 1 No. 3 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

This study aims to analyze the effect of Islamic social reporting, independent commissioners, and audit committees on profitability, with non-performing financing as an intervening variable. This study uses panel data, with a sample of 10 Islamic commercial banks in the 2016-2020 research period. The sampling technique in this research is purposive sampling. The results showed that Islamic social reporting was significantly adverse on profitability. The independent board of commissioners is significantly positive on profitability. The audit committee is significantly negative on profitability. Meanwhile, non-performing financing harms profitability. Islamic social reporting harms non-performing financing, the independent board of commissioners harms non-performing financing, and the audit committee harms non-performing financing. Non-performing financing variables cannot mediate Islamic social reporting, independent board of commissioners, audit committee on profitability.

Pengaruh good corporate governance terhadap kinerja keuangan perusahaan perbankan periode 2017-2020 Maridkha, Antin; Himmati, Risdiana
Journal of Accounting and Digital Finance Vol. 1 No. 3 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Good Corporate Governance is the foundation that can make business conditions healthier to grow competence in the business sector and eliminate bribery and corruption cases. The objective-based of this research is to determine the effect of Good Corporate Governance (GCG) on the financial performance of banking companies. The population of this study was 12 companies for four periods, a sample of 44 observational data and data obtained from the IDX official website. The analytical method used is panel data regression. The results of this study indicate that institutional ownership, the board of directors, and the audit board have no significant effect on ROA. Meanwhile, institutional ownership has a significant effect on ROE. The board of directors and the audit committee do not significantly affect ROE. The application of Good Corporate Governance (GCG) in companies to generate profits using ROA and ROE profitability measures does not always affect the company's capacity to generate profits.

Analisis pengaruh dana pihak ketiga dan pembiayaan perbankan syariah terhadap pertumbuhan ekonomi Indonesia tahun 2011-2021 Arum, Yasmine Sekar; Himmati, Risdiana
Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

As a financial institution, banks have a crucial role in the Indonesian economy to improve people's living standards through the intermediation function in raising funds from the community and channeling funds to the community. This function in Islamic banking is carried out with third-party funds and financing. The purpose of this study is to find out the influence of third-party funds and Islamic banking financing on Indonesia's economic growth. This research uses a quantitative approach using secondary data (time series), namely third-party fund data and financing, namely mudharabah financing, musyarakah, murabahah, istishna', and qard from Islamic Banking Statistics by OJK and Gross Domestic Product data by BPS from the first quarter of 2011 to the second quarter of 2021. Researchers used the Error Correction Model (ECM) analysis technique in the analysis. The results of this study are variables that affect economic growth in the long term: mudharabah financing and musyarakah, while in the short term is mudharabah financing. Variable third-party funds, murabahah, istishna' and qard do not affect economic growth in the short and long term.

Page 2 of 9 | Total Record : 87

1 2 3 4 5

Filter by Year

2021 2025

Filter By Issues

All Issue Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance Vol. 5 No. 2 (2025): Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance Vol. 4 No. 3 (2024): Journal of Accounting and Digital Finance Vol. 4 No. 2 (2024): Journal of Accounting and Digital Finance Vol. 4 No. 1 (2024): Journal of Accounting and Digital Finance Vol. 3 No. 3 (2023): Journal of Accounting and Digital Finance Vol. 3 No. 2 (2023): Journal of Accounting and Digital Finance Vol. 3 No. 1 (2023): Journal of Accounting and Digital Finance Vol. 2 No. 3 (2022): Journal of Accounting and Digital Finance Vol. 2 No. 2 (2022): Journal of Accounting and Digital Finance Vol. 2 No. 1 (2022): Journal of Accounting and Digital Finance Vol. 1 No. 3 (2021): Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance Vol. 1 No. 1 (2021): Journal of Accounting and Digital Finance More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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