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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 93 Documents
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Pengaruh kepercayaan, kepemimpinan transformasional, dan kualitas laporan keuangan terhadap keandalan pencatatan keuangan Pondok Pesantren Kurniawati, Agustina; Mustofa, Nur Huri
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.v2i2.353

Abstract

This study examines the effect of trust, transformational leadership, and the quality of financial reports on the accountability of Islamic boarding schools. This research is a type of quantitative research using a questionnaire as a data collection method. The number of samples used was 29 Kholaf Islamic boarding schools in Temanggung Regency. Data analysis used a multiple linear regression approach. The results showed that the trust variable did not affect the accountability of Islamic boarding schools. In contrast, the variables of transformational leadership and the quality of financial reports harmed the accountability of Islamic boarding schools.
Mengukur risiko pembiayaan terhadap pembiayaan murabahah dengan menggunakan moderated regression analysis Apriliani, Fajar; Rofiuddin, Mohammad
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.v2i2.367

Abstract

This study analyzes the effect of capital adequacy and financing-to-deposit ratio profit margin on Murabaha financing with financing risk as a moderating variable. This study uses secondary data in the form of panel data. The population in this study were all Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the 2016-2020 period, namely BRI Syariah Banks, BNI Syariah Banks, BCA Syariah Banks, Mandiri Syariah Banks, Muamalat Indonesia Banks, Mega Syariah Banks, Victoria Syariah Banks, Bank Panin Dubai Syariah, Bank Jabar Banten Syariah, Bank Syariah Bukopin. The sample of this study amounted to 10 Islamic Commercial Banks. The data analysis method approach used is Moderated Regression Analysis. The results of this study indicate that Capital Adequacy does not affect Murabahah Financing. FDR harms Murabaha Financing. Profit Margin has a positive effect on Murabaha Financing. NPF does not moderate the effect of CAR on Murabahah Financing. NPF moderates the effect of FDR on Murabahah Financing. NPF moderates the effect of Margin on Murabahah Financing.
Faktor-faktor yang mempengaruhi kinerja pemerintah daerah Triwulandari, Erika; Pratiwi, Desy Nur; Darmanto, Darmanto
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.v2i3.432

Abstract

Regional financial management is entirely in the hands of the local government so that it will show the resulting performance. This study aims to determine the factors influencing local government performance in the Boyolali District SKPD for 2021. The sampling method was purposive, with a total sample of 80 respondents. This study uses multiple linear regression. The results of this study show that the implementation of the regional financial accounting system does not affect the performance of local governments in the Boyolali Regency. In contrast, regional financial management and organizational commitment significantly positively affect local government performance in the Boyolali Regency.
Pengaruh akuntanbilitas, transparansi dan peran perangkat desa dalam pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Kecamatan Juwiring Saputra, Rendi; Darmanto, Darmanto; Ningsih, Suhesti
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.v2i2.438

Abstract

This study aimed to determine the effect of accountability, transparency, and the role of village officials together and individually on the management of village revenue and expenditure budget in Juwiring District, Klaten Regency. The population used in the study was employees who worked in 19 village offices throughout Juwiring District, Klaten Regency. The research samples were 95 respondents. Withdrawal of samples in this study using purposive sampling techniques. The data analysis method used in this study is multiple linear regression. The test results show that accountability, transparency, and the village apparatus's role simultaneously affect the Village Budget's management (APBDes). Accountability and transparency significantly positively affect managing the Village Budget (APBDes). At the same time, the role of the village apparatus has no significant effect on managing the Village Budget and Expenditure Budget (APBDes) in the Juwiring District, Klaten Regency.
Environmental performance, Islamic corporate governance, and liquidity's impact on financial performance with sustainability reporting as a mediating factor Rismawati, Artias; Bawono, Anton
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.v2i3.456

Abstract

This study aims to determine the effect of environmental performance, Islamic corporate governance, and liquidity on financial performance in companies listed on ISSI and perform a Performance Assessment Program in Environmental Management with sustainability reporting as an intervening variable. This type of research is quantitative and uses secondary data obtained through each company's website and the Ministry of Environment and Forestry of the Republic of Indonesia 2014-2021. The analytical tool used is path analysis. The results of this study show that the environmental performance variable has a significant positive effect on financial performance. Islamic corporate governance and liquidity variables do not affect financial performance. Then the environmental performance variables, Islamic corporate governance, and liquidity do not affect sustainability reporting. Sustainability reporting cannot mediate the relationship between environmental performance, Islamic corporate governance, and liquidity on financial performance. However, the sustainability reporting variable significantly negatively affects financial performance.
Peran penting bank efficiency dalam memediasi pengaruh income diversification dan bank liquidity terhadap bank performance Utami, Riska Amalia; Nabhan, Faqih
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.v2i2.48

Abstract

This study aims to determine the effect of income diversification and bank liquidity on bank performance with bank efficiency as an intervening variable in Islamic Commercial Banks in Indonesia in 2010-2019. The results show that income diversification has a positive and insignificant effect on bank performance, bank liquidity has a positive and insignificant effect on bank performance, income diversification has a positive and significant effect on bank efficiency, bank liquidity has a positive and insignificant effect on bank efficiency, bank efficiency has a negative and significant effect on bank efficiency.
Pengaruh corporate social responsibility dan good corporate governance terhadap agresivitas perpajakan Insani, Dea Anas Stasya; Wahyudin, Ahmad; Aini, Laily Nur; Anas, Zulviar
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.v2i3.191

Abstract

This study aims to empirically examine the effect of corporate social responsibility and GCG (good corporate governance) on tax aggressiveness. The dependent variable used in this study is aggressive tax planning, which is measured using ETR (effective tax rates). The independent variables in this study are corporate social responsibility and GCG (managerial ownership, audit committee, and audit quality). This study is based on a sample of 110 manufacturing companies listed on the Indonesia Stock Exchange in 2012–2016. The study sample was selected by purposive sampling and obtained from 22 companies per year that fulfill the criteria. Data were analyzed using multiple linear regression analysis. The results show that CSR, managerial ownership, and audit quality do not affect the action of aggressive tax. Meanwhile, the audit committee shows the existence of influence on the activity of aggressive tax.
Pengaruh profitabilitas, ukuran Perusahaan dan leverage terhadap nilai perusahaan PT. Kalbe Farma Tbk. Nabila, Farah; Hapsari, Mega Tunjung
Journal of Accounting and Digital Finance Vol. 3 No. 1 (2023): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v3i1.603

Abstract

This study examines the effect of profitability, firm size, and leverage on firm value. Profitability is proxied by return on equity, company size, and leverage is proxied by the debt-to-equity ratio. This study used a type of quantitative research. The technique used in sampling this research used a purposive sampling method; namely, the selection of samples was carried out according to predetermined criteria. There were 28 samples in the study whose data were taken from pharmaceutical companies, namely PT. Kalbe Farma Tbk is listed on the Jakarta Islamic Index (JII) for the 2015–2021 period. The data analysis method used is multiple linear regression analysis. Based on the study's results, profitability appears to have no positive effect on firm value. Firm size has a positive effect on firm value. Leverage has no positive effect on firm value.
Pengaruh rasio profitabilitas dan likuiditas dengan struktur modal sebagai variabel intervening terhadap nilai perusahaan Erikawati, Civi; Saputra, Riyan Abdurrahman
Journal of Accounting and Digital Finance Vol. 3 No. 1 (2023): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v3i1.608

Abstract

The purpose of this study is to analyze and obtain empirical evidence of the effect of profitability ratios, liquidity on firm value, the effect of capital structure on firm value, effect of profitability on capital structure, the effect liquidity on capital structure, and capital structure can mediate the influence of profitability and liquidity on value company. The data collection technique is through literature study and non-participant observation, namely by collecting, recording, and reviewing secondary data in the form of financial statements of manufacturing companies on the Indonesia stock exchange. The population in this study are companies listed on the Indonesia Stock Exchange during 2017-2019. Determination of the sample using a purposive sampling method. The data analysis method used multiple linear regression. The results of this study are that variable ROI has no significant effect on capital structure, while variable current ratio does not affect capital structure. Variable ROI has a significant effect on firm value. Meanwhile, a variable capital structure can significantly affect firm value.
Pengaruh tata kelola perusahaan pada kinerja keuangan selama masa pandemi covid-19: Studi kasus pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Rizkyana, Fitrarena Widhi; Jannah, Richatul; Budiantoro, Risanda Alirastra; Meliana, Rini
Journal of Accounting and Digital Finance Vol. 3 No. 1 (2023): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v3i1.627

Abstract

The Covid-19 pandemic that hit almost the entire world, including Indonesia, poses a threat to economic growth, which has a multiplier effect on the company's financial condition. So this study aims to determine the impact of corporate governance on company financial performance during the Covid-19 pandemic in Indonesia. This study examines the relationship between the board of directors, the board of commissioners, the audit committee, and the company's financial performance. This research was conducted in 2020-2021 during the Covid-19 pandemic, and the research sample consisted of 26 companies that were selected purposively. The study results show that the size of the board of directors and independent commissioners significantly influences the company's financial performance. However, gender diversity of the board of directors, the qualifications of the board of directors, board of directors meetings and audit committee meetings do not significantly affect the company's financial performance. The novelty of this research is to consider secondary data in exploring corporate governance's effect on manufacturing companies' financial performance during the Covid-19 pandemic.

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