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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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Peran return on asset dalam hubungan antara ukuran perusahaan dan tingkat bagi hasil terhadap jumlah deposito mudharabah pada bank umum syariah Widianti, Anisa Nur; Rahman, Taufikur
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.v3i1.60

Abstract

This research aims to determine the effect of company size and level of profit sharing on the amount of mudharabah deposits with return on assets as a moderating variable in Islamic commercial banks in Indonesia. This type of research is quantitative and involves a population of Islamic commercial banks registered with the Financial Services Authority (OJK). The sample for this research was determined using a purposive sampling method with criteria determined by the researcher, so 48 samples were obtained from 3 Islamic commercial banks in 2015-2020. The analysis method used is moderated regression analysis (MRA). The research results show that partially, the company size variable has a positive and significant effect on the amount of mudharabah deposits, and the profit sharing level variable has no effect on the amount of mudharabah deposits. The MRA test results show that the interaction of return on assets cannot moderate the influence of company size and the level of profit sharing on the number of mudharabah deposits.
Evaluasi faktor-faktor penentu profitabilitas bank umum syariah di indonesia dengan net operating margin sebagai variabel moderating Novitasari, Aditya Ayuk; Annisa, Arna Asna
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.v3i1.174

Abstract

This research analyzes the effect of capital adequacy ratio, operational costs on operational income, and financing-to-deposit ratio on profitability (ROA) with net operating margin as a moderating variable. This type of research is quantitative research with secondary data in panel form. The population in this research is 14 Sharia Commercial Banks in Indonesia for the 2016-2020 period. Sample selection used the purposive sampling method. The analysis technique used is moderated regression analysis. This study found that the capital adequacy and financing-to-deposit ratios did not affect the return on assets. Meanwhile, operational costs on operating income (BOPO) hurt asset return. Net Operating Margin can moderate the variables Capital Adequacy Ratio, Operational Costs to Operating Income (BOPO), and financing to deposit ratio to return on assets of Sharia commercial banks
Peran DPK dalam memoderasi pembiayaan murabahah pada bank umum syariah Sari, Deny Kurnia; Annisa, Arna Asna
Journal of Accounting and Digital Finance Vol. 3 No. 2 (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.v3i2.281

Abstract

This research aims to determine the effect of non-performing financing, net operating margin and financing-to-deposit ratio on murabahah financing with third-party funds as a moderating variable in Islamic commercial banks in Indonesia. This type of research is quantitative and involves a population of Islamic commercial banks registered with the Financial Services Authority (OJK). Meanwhile, the sample for this research was determined using a purposive sampling method with criteria determined by the researcher so that 60 samples were obtained from 12 Islamic commercial banks in 2016–2020. The type of data used is panel data. The analysis method used is moderated regression analysis (MRA). The research results show that the NPF and NOM variables hurt murabahah financing. Meanwhile, FDR hurts murabahah financing. DPK, as a moderating variable, is able to moderate the relationship between NPF, NOM and FDR variables on murabahah financing with varying results.
Mengukur kinerja keuangan perbankan syariah pada masa pandemi pasca turun SK/Edaran POJK No.18/POJK.03/2020 Dewi, Nurmalisa Ismaya; Rofiuddin, Mohammad
Journal of Accounting and Digital Finance Vol. 3 No. 2 (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.v3i2.368

Abstract

This research aims to determine the influence of mudharabah financing variables, productive asset quality and bank operational efficiency on financial performance (ROA), as well as the influence of financing risk as a moderating variable. This type of research is quantitative research with a population at seven Islamic commercial banks registered with the Financial Services Authority (OJK), namely Bank BCA Syariah, Bank Syariah Bukopin, Bank Bank Muamalat Indonesia, Bank Panin Dubai Syariah, Bank Victoria Syariah, Bank Mega Syariah and Bank Jabar Banten Syariah in the pandemic era of 2020 and 2021 using quarterly data starting from the second quarter of 2020 to the third quarter of 2021. The method used in this research is Moderated Regression Analysis (MRA). This analysis shows that the mudharabah financing variable hurts return on assets. The quality of productive assets has a positive effect on return on assets. The operational efficiency ratio hurts return on assets. Non-performing finance can moderate mudharabah financing, productive asset quality, and the operational efficiency ratio of return on assets.
Determinan profitabilitas dengan inflasi sebagai variabel pemoderasi Triana, Nita; Rofiuddin, Mohammad
Journal of Accounting and Digital Finance Vol. 3 No. 3 (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.v3i3.394

Abstract

This research aims to analyze the effect of the MSME financing, capital adequacy ratio, non-performing financing, and net operating margin on profitability with inflation as moderating variable in islamic banking in indonesian. The population used is the monthly financial statements of Islamic commercial banks for the period 2017-2021. With the saturated sampling technique, the number of samples was determined to be 60 months. The data is managed using moderated regression analysis (MRA). The findings show that MSME financing has no effect on profitability and capital has no effect on profitability. However, financing risk has a positive effect on profitability and net operating margin has a positive effect on profitability. Meanwhile, on the moderating variable, inflation can moderate MSME financing towards profitability. However, inflation cannot moderate capital, financing risk, and net operating margin on profitability.
Faktor-faktor yang mempengaruhi pengungkapan islamic social reporting pada Bank Umum Syariah Arsyad, Wahidah; Rofiuddin, Mohammad
Journal of Accounting and Digital Finance Vol. 4 No. 1 (2024): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v4i1.406

Abstract

This research analyses the influence of liquidity, profitability, leverage, company size, and board of commissioners on Islamic social reporting disclosures. This research uses panel data, with a sample size of 10 Sharia Commercial Banks in the 2016-2020 research period. The sampling technique in this research is purposive sampling. The data analysis method uses path analysis. The research results show that liquidity significantly influences the disclosure of Islamic social reporting. Profitability does not have a significant influence on Islamic social reporting disclosure. Leverage does not have a significant effect on Islamic social reporting disclosure. Company size is significantly positive on Islamic social reporting disclosure. Meanwhile, the size of the board of commissioners is not significant to the disclosure of Islamic social reporting.
Pengaruh likuiditas, profitabilitas, dan manajemen laba terhadap nilai perusahaan: Peran moderasi kepemilikan manajerial pada perusahaan sektor infrastruktur Saputri, Eko Dewi; Pratiwi, Desy Nur; Rukmini, Rukmini
Journal of Accounting and Digital Finance Vol. 3 No. 2 (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.v3i2.652

Abstract

The main objective of these findings is to assess how Liquidity, Profitability Ratios and Profit Management influence the value of infrastructure sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. Also, the role of managerial ownership as a moderating factor in this relationship should be examined. This research focuses on a sample of 10 infrastructure group companies selected using purposive sampling, resulting in a sample size of 50. Data collection resulted in extracting information from financial reports available on the official website of the Indonesia Stock Exchange. The analysis uses multiple linear regression. The research results found that liquidity hurts company value. Apart from that, profitability has a substantial positive effect on company value. However, earnings management does not have a significant impact on company value. Other results show that managerial ownership cannot moderate the relationship between liquidity and company value, profitability and company value, as well as profit management and company value.
Tinjauan kebijakan hutang, profitabilitas, dan likuiditas terhadap nilai perusahaan: Studi empiris pada perusahaan properti dan real estate indonesia Janah, Nada Nur; Mahadianto, Moh. Yudi; Muna, Arinal
Journal of Accounting and Digital Finance Vol. 3 No. 3 (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.v3i3.670

Abstract

Investment is significant for the company's financial sustainability. Debt policy, profitability, and liquidity are components used as a reference for investors when making investments. This research aims to determine the influence of company policy, profitability and liquidity on company value. This research uses a quantitative approach, with a total sample of 75 Property and Real Estate Sub-Sector companies listed on the Indonesia Stock Exchange for 2018-2022. The data analysis method uses a multiple linear regression approach. The research results show that debt policy and profitability influence company value. Meanwhile, liquidity does not affect company value.
Pengaruh modernisasi sistem administrasi, sosialisasi dan pemeriksaan pajak terhadap kepatuhan WPOP Yulkhaq , Muhammad Yoga Fatahillah; Africa, Laely Aghe
Journal of Accounting and Digital Finance Vol. 4 No. 1 (2024): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v4i1.767

Abstract

Taxes are the result of levies that must be paid by the community, especially taxpayers, for the common welfare and are the main source for the state in preparing the State Revenue and Expenditure Budget (APBN). It is hoped that state revenues through tax revenues will be able to improve state infrastructure and society's welfare. This research aims to examine the influence of modernization of the tax administration system, tax socialization, and tax audits on taxpayer compliance. The data collection method in this research was a questionnaire distributed via a Google Form link. The number of respondents from this research was 96 who had an NPWP and were domiciled in Sidoarjo. The data analysis technique uses multiple linear regression analysis. This research indicates that modernization of the tax administration system affects individual taxpayer compliance. Tax socialization does not affect individual taxpayer compliance. Tax audits affect individual taxpayer compliance.
Analisis pemetaan media tentang transaksi pembiayaan akad sharf di Indonesia dengan NVivo: Studi literatur review Rohmadi; Doni Yusuf Bagaskara
Journal of Accounting and Digital Finance Vol. 4 No. 1 (2024): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v4i1.812

Abstract

This research aims to determine the media mapping analysis of Sharf Contract Financing Transactions in Indonesia using the NVivo tool. This research uses qualitative methodology with the help of NVivo and a literature review. "Data analysis techniques include: (1) mapping the number of news article codes based on qualitative analysis such as meaning, mechanisms, and laws, around "Sharf" using NVivo 14 software; (2) mapping the visualization results with a hierarchical diagram and test the correlation between media articles using qualitative analysis; (3) mapping research topics with Worldcloud or a collection of words that are often discussed in media articles; and (4) Testing the significance value between media articles to determine the size of the correlation around the topic "Sharf." This research shows that the topics often discussed in media articles about Sharf are understanding and law. Meanwhile, topics that are rarely discussed by media articles about Sharf are mechanisms and law. The implications of this research show that analysis using NVivo and Literature Review tools can be a recommendation for increasing public literacy regarding rahn financing through media articles.

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