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Mohammad Rofiuddin
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Nur Science Institute Jl. Abdul Majid Cabean Mangunsari Sidomukti, Salatiga, Jawa Tengah
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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,
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
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Analisis faktor-faktor yang mempengaruhi kinerja keuangan Bank Umum Syariah Kurniawan, Heri
Journal of Accounting and Digital Finance Vol. 2 No. 1 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.585 KB) | DOI: 10.53088/jadfi.v2i1.320

Abstract

This study aims to examine how much Intellectual Capital, Islamic Corporate Governance, Islamic Social Responsibility, Islamic Ethical Identity, and Zakat can affect Islamic commercial banks' financial performance. The population in this study is Islamic Commercial Banks in Indonesia. The method of determining the sample using the purposive sampling method. The data used is secondary data. Hypothesis testing is done by using multiple regression analysis techniques. The study results indicate that Intellectual Capital and Islamic Ethical Identity affect financial performance. Islamic Corporate Governance does not affect Financial Performance, Islamic Social Responsibility, Islamic Corporate Governance, Islamic Social Responsibility, and Zakat does not affect Financial Performance of Islamic Commercial Banks. Simultaneously, these independent variables have a positive and significant influence on the Financial Performance of Islamic Commercial Banks.
Pengaruh: PAD, DAK, DBH, ,SiLPA dan flypaper effect terhadap perilaku oportunistik penyusun anggaran Febrianti, Yolinda Lisa; Suparwati, Yohana Kus
Journal of Accounting and Digital Finance Vol. 1 No. 3 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.198 KB) | DOI: 10.53088/jadfi.v1i3.327

Abstract

The implementation of the regional autonomy policy has brought changes to the regional government system, which has implications for the increasing role of the executive in making public policies, especially those related to regional budgeting. The regional autonomy policy is a gap for budget makers to act opportunistically. Opportunistic behavior is an act of seeking self-interest by using deception. This study aims to determine the effect of regional original revenue, special allocation funds, revenue sharing funds, SiLPA, and flypaper effects on opportunistic behavior in budgeting. The sample was taken from the provincial government in Indonesia by purposive sampling method. The test tool uses multiple linear regression. The study results found that the special allocation fund, SiLPA, and flypaper effect affected opportunistic behavior in budgeting. In contrast, regional original revenue and revenue sharing funds did not affect opportunistic behavior in budgeting.
Non performing loan: analisis kredit bermasalah di masa pandemi Covid 19 Musta'da, Nisfi; Pramono, Nugroho Heri
Journal of Accounting and Digital Finance Vol. 2 No. 1 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.723 KB) | DOI: 10.53088/jadfi.v2i1.335

Abstract

This study aims to determine the effect of LAR, NIM, Inflation, and BI Rate on NPLs during the Covid-19 pandemic. The study population included all conventional commercial banks listed on the Indonesia Stock Exchange in 2020. The sample selection technique used was the purposive sampling method and obtained a sample of 102 observational data. The data used are secondary in the form of financial statements of conventional commercial banks of 2020. The analysis method used is the multiple linear regression method, which is processed using Eviews. The results showed that LAR and NIM had a positive effect on NPLs. In addition, inflation and the BI Rate have no effect on NPLs during the Covid-19 pandemic. Future research can also compare non-performing loans (NPLs) before and after the COVID-19 pandemic.
Komparasi metode activity based costing system dan metode penetapan tarif jasa rawat inap Rumah Sakit Umum PKU Muhammadiyah Jatinom Nurrokhmini, Alfiati
Journal of Accounting and Digital Finance Vol. 2 No. 2 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v2i2.574

Abstract

This study aims to get an overview of the effect of hospital operating costs on inpatient service rates at RSU PKU Muhammadiyah Jatinom. The results of this study will provide management with information for making decisions about setting rates for inpatient services at PKU Muhammadiyah Jatinom General Hospital in the future. It used a comparative descriptive analysis that compared the activity-based costing system method and the method of determining inpatient service rates used by the hospital. Based on the research and evaluation of the data obtained, operational costs affect the hospital's determination of the inpatient service rate. Hospitals can lose patients if they continuously use conventional methods without considering their activities' costs. Predictions using the activity-based costing system method are used as a reference to determine the rates of inpatient services that will be achieved in the future and to anticipate future losses.
Peran Islamic Social Reporting sebagai pemodaerasi profitabilitas, kebijakan dividen, dan leverage terhadap nilai perusahaan Widayanti, Heni; Pratama, Abdul Aziz Nugraha
Journal of Accounting and Digital Finance Vol. 2 No. 1 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v2i1.69

Abstract

This study aimed to determine the effect of profitability, dividend policy, and leverage on firm value with Islamic Social Reporting as a moderator for companies on JII (Jakarta Islamic Indexes) in 2015-2019. The type of research used is quantitative, using secondary data. The sampling method is purposive sampling, with a total of 13 companies. The data analysis tool uses Moderated Regression Analysis. The results showed that profitability and dividend policy significantly positively affected firm value. Leverage does not affect firm value. The results of the moderation test show that the disclosure of Islamic Social Reporting can moderate the relationship between profitability and firm value. Disclosure of Islamic Social Reporting cannot moderate the relationship between dividend policy and leverage on firm value.
Bagaimana net profit margin, total assets turnover, dan debt to equity ratio mempengaruhi earning per share pada perusahaan jakarta islamic indeks 70 Marcelina, Gita Vegi; Setiawan, Ari
Journal of Accounting and Digital Finance Vol. 2 No. 1 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v2i1.99

Abstract

This study aims to determine the effect of NPM, TATO, and DER on Earning Per Share both partially and simultaneously in Jakarta Islamic Index 70 (JII70) companies for the 2018-2020 period. The data used in this study is secondary data, namely the company's financial reports published by OJK. The number of samples used in this study was 41 samples of companies registered with the Jakarta Islamic Index 70 in the 2018-2020 period, which were taken using the purposive sampling method. The analytical method of this study uses panel data regression analysis. The results of this study indicate that the NPM and TATO variables significantly affect Earning Persahre. The DER variable has no significant effect on Earning Pershare, but simultaneously the independent variable has a significant effect on Earning Pershare.
Pengaruh capital adequacy ratio, debt to equity ratio, dan ukuran perusahaan terhadap profitabilitas Bank Umum Syariah di Indonesia: Peran islamic social reporting sebagai pemoderasi Ningtyas, Yunita; Pratama, Abdul Aziz Nugraha
Journal of Accounting and Digital Finance Vol. 2 No. 3 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v2i3.125

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Debt To Equity Ratio (DER), and Firm Size on Profitability (ROA) with Islamic Social Reporting (ISR) as a moderating variable. This type of research is quantitative research with secondary data in the form of panels. The population in this study were 14 Islamic Commercial Banks in Indonesia for the 2016-2020 period. Sample selection using purposive sampling method. The analytical technique used is multiple linear regression analysis. The results of this study found that the Capital Adequacy Ratio (CAR) and Debt To Equity Ratio (DER) had a negative and insignificant effect on profitability. However, Firm Size has a negative and significant effect on profitability (ROA). Islamic Social Reporting (ISR) does not moderate the effect of Capital Adequacy Ratio (CAR) and Debt To Equity Ratio (DER) on profitability (ROA). However, it moderates the Firm Size variable on profitability (ROA).
Analisis Islamic corporate governance dan pengungkapan islamic social reporting terhadap kinerja keuangan bank umum syariah dengan pendekatan moderated regression analysis Wibisana, Devangesty Enggar; Nila Saadati
Journal of Accounting and Digital Finance Vol. 2 No. 1 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v2i1.161

Abstract

This study aims to determine the effect of Islamic Corporate Governance and Islamic Social Reporting on the performance of the quantity with the company's size as a moderation variable on the 2014-2019 bus. This quantitative research uses secondary data in the form of panel data. The sample of this study was 11 buses in 2014-2019 with annual data, so the number of samples used was 66. The method used was moderated regression analysis. The results of this study show that Islamic Corporate Governance has a significant negative effect on financial performance. The Islamic Social Reporting variable has no effect. The company's size as a variable moderation of Islamic Corporate Governance on financial performance has a positive effect, while the size of the company does not moderate Islamic Social Reporting on financial performance.
Profitabilitas pada bank umum syariah dan peran biaya intermediasi, capital adequacy ratio, pembiayaan mudharabah, financing to deposit ratio, dan dana pihak ketiga Affandy, Gabriell Lisna; Arinta, Yusvita Nena
Journal of Accounting and Digital Finance Vol. 2 No. 3 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v2i3.214

Abstract

This study aims to determine the effect of bank intermediation costs, capital adequacy ratio, mudharabah financing, financing-to-deposit ratio, and third-party funds on profitability in Islamic commercial banks for the 2016-2020 period. This research type is quantitative, while the analysis method uses multiple linear regression. The results of this study indicate that intermediation costs significantly positively affect profitability (return on assets). In contrast, the capital adequacy ratio, mudharabah financing, financing-to-deposit ratio, and third-party funds do not affect the profitability of Islamic commercial banks.
Peran profitabilitas dalam memediasi leverage dan total asset turnover tehadap beta saham Wahyuningsih, Wahyuningsih; Nabhan, Faqih
Journal of Accounting and Digital Finance Vol. 2 No. 3 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v2i3.261

Abstract

This study aims to determine the effect of leverage and total asset turnover on stock beta with profitability as an intervening variable in companies listed on the Jakarta Islamic Index 70 (JII70) for the 2018–2020 period with a sample of 38 companies taken based on purposive sampling technique. The analysis used includes descriptive tests, classical assumption tests, hypothesis testing, and path analysis. The results of the analysis show that the leverage variable has a significant positive effect on stock beta. while the variables of total asset turnover and profitability have no effect on stock beta. And in the path analysis, it is known that the effect of leverage and total asset turnover on stock beta cannot be mediated by the profitability variable.

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