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Mohammad Rofiuddin
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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 92 Documents
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Peran islamic corporate social responsibility dalam memediasi pengaruh ukuran perusahaan, leverage, likuiditas, dan kecukupan modal terhadap kinerja keuangan Pratiwi, Efa Mega; Yudiana, Fetria Eka
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.v3i2.825

Abstract

This research aimed to determine the effect of company size, leverage, liquidity, and capital adequacy on financial performance as intervening variables in Islamic commercial banks for 2015-2019. The data used is quantitative data, which is measured on a numerical scale. The data type used is secondary data obtained from financial reports of Islamic commercial banks in Indonesia from 2015 to 2019. The method for testing hypotheses uses a path analysis approach. This research shows that the DER, CAR, and ICSR variables significantly affect ROA, but the SIZE and FDR variables have no effect on ROA. The SIZE, DER, and FDR variables significantly affect ICSR, but the CAR variable has no effect on ICSR. The ICSR variable can mediate only the DER variable, while the SIZE, FDR, and CAR variables do not.
Pengaruh pembiayaan syariah terhadap profitabilitas bank dengan BOPO sebagai pemoderasi Trisila, Juwanto; Nabila, Rifda
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.v3i3.826

Abstract

This research aims to determine the effect of mudharabah financing, musyarakah financing, and murabahah financing on profitability with BOPO as a moderating variable in Sharia commercial banks in 2016-2020. This type of research is quantitative research using secondary data in the form of panel data. The population in this study was 14 Sharia Commercial Banks, and 12 banks were selected as samples using the purposive sampling method. The data analysis method uses a moderated regression analysis approach. This research shows that mudharabah financing has a positive and significant effect on ROA, musyarakah financing, and murabahah financing has no effect on ROA. BOPO is able to moderate mudharabah financing against ROA, BOPO cannot moderate musyarakah financing and murabahah financing.
Peran kebijakan deviden dalam hubungan antara ROE, CR, PBV terhadap harga saham Febriany, Khamidatul; Rahman, Taufikur
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.v3i2.828

Abstract

This research aims to determine the effect of return on equity, current ratio, and price to book value on sharia stock prices in the Jakarta Islamic Index with dividend policy as an intervening variable (Case Study on JII for the 2016-2020 Period). The research used is quantitative, secondary data in the form of financial reports of Sharia companies at JII in 2016-2020. The sample used was ten sharia shares registered with JII for 2016-2020. The analytical method used in this research is path analysis. This research shows that the PBV and Dividend Policy variables influence stock prices in a positive and significant direction. The variables ROE and CR hurt share prices. The Sobel test shows that the Dividend Policy does not mediate the influence of ROE and CR on Share Prices, but the Dividend Policy can mediate the influence of PBV on Share Prices.
Financing to deposit ratio, dana pihak ketiga, modal sendiri, dan tingkat bagi hasil terhadap profitabilitas Bank Umum Syariah di Indonesia: Peran jumlah pembiayaan sebagai variabel moderasi Larasati, Yustika Febi; Irkhami, Nafis
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.v3i3.829

Abstract

This study aims to analyze the effect of Financing to Deposit Ratio (FDR), Third Party Funds (TPF), Equity, and Profit-Sharing Rate on profitability (ROA) with the amount of financing as a moderating variable at Islamic Commercial Bank in Indonesia for the period 2017-2021. The data used are secondary panel data from the annual reports of banks registered with the OJK, with data analysis using moderated regression analysis (MRA) and samples taken by purposive sampling. The study results indicate that FDR and TPF have a negative but insignificant effect on ROA, equity is not significant, and the profit-sharing rate has a significant positive effect on ROA. The amount of financing cannot moderate the relationship between FDR, TPF, and equity on ROA; instead, it negatively affects the relationship between the profit-sharing rate and ROA.
Analisis pengaruh fraud pentagon terhadap kecurangan laporan keuangan: Studi empiris pada perusahaan LQ45 tahun 2018-2022 Pradana, Eduardus Henriko Putra; Suwasono, Heru
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.v4i1.916

Abstract

This research aims to determine the influence of external pressure, managerial ownership, the ineffectiveness of supervision, the nature of the industry, change of auditor, change of board of directors, and frequent number of CEO's pictures on financial statement fraud. The population in this research is all companies listed as the LQ-45 index on the Indonesia Stock Exchange (BEI) for the 2018-2022 period respectively. The sampling technique uses purposive sampling with a sample size of 105 companies. The analysis method uses multiple linear regression analysis. The research results found that managerial ownership and the nature of the industry have a positive effect on financial report fraud. Meanwhile, changing auditors hurts financial reporting fraud. Apart from that, external pressure, ineffective supervision, change of auditor, and frequent number of CEO's pictures do not affect financial statement fraud. In general, the independent variables in this research can explain fraudulent financial reports in companies listed as the LQ-45 index on the Indonesia Stock Exchange for the 2018-2022 period of 15.6 percent.
Analysis of factors that cause financial distress in Islamic commercial banks Lestari, Anisa; Rahmayanti, Dini
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.v3i3.971

Abstract

This research aims to analyze the factors that cause financial distress in Islamic commercial banks in Indonesia so that Islamic banking companies avoid financial difficulties and reduce the possibility of bankruptcy. The population used in this research were 13 Islamic commercial banks registered with the Otoritas Jasa Keuangan (OJK), and sampling used a purposive sampling technique where samples were taken with certain conditions until 9 Islamic commercial banks were selected with a research period of eight years (2015-2022). Data analysis using multiple linear regression and the results obtained showed that the leverage ratio has a negative and significant effect on the occurrence of financial distress, where leverage measurement uses Debt to Equity Ratio (DER) and financial distress measurement uses Z-Score. At the same time, the liquidity ratio has a positive but insignificant effect on financial distress, where liquidity is measured using the Current Ratio (CR).
Audit dynamics of tenure and client pressure: An auditor independence study Anwar, Puspita Hardianti
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.v4i1.1151

Abstract

This study aims to analyze the effect of audit tenure and client pressure on auditor independence. It seeks to evaluate the role of auditor commitment as a moderating variable in seeing this relationship. This study uses quantitative methods with a descriptive approach; the population studied is the Public Accounting Firm located in Gowa and Makassar Regencies, Indonesia. The sample used in this study were auditors who worked at the KAP. The data analysis technique applied is moderation regression analysis with an interaction approach. This study found that professional commitment acts as a moderating variable, where professional commitment strengthens the relationship between audit tenure and auditor independence and between client pressure and auditor independence. The study implies that auditors and audit firms should balance long-term relationships with clients and independence through solid professional commitment, supported by continuous training and stricter ethical standards from regulators and policymakers.
Kepemilikan manajerial, kepemilikan institusional, dan kebijakan dividen terhadap ukuran perusahaan: Peran mediasi struktur modal Pradani, Yolanda Sryta; Rofiuddin, Mohammad
Journal of Accounting and Digital Finance Vol. 4 No. 2 (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.v4i2.418

Abstract

This study aims to determine the effect of managerial ownership, institutional ownership, and dividend policy on company size with capital structure mediation for 2016-2020. The data collection method is collecting annual financial reports on the IDX website. A sample of 26 companies was obtained with a purposive sampling technique. The analysis technique used is path analysis. The study results reveal that managerial and institutional ownership has been shown to increase company size and dividend policy, which plays a positive role in this case. Capital structure also contributes to increasing company size. However, managerial ownership, institutional ownership, and dividend policy, mediated by capital structure, do not significantly affect increasing company size.
Free cash flow, profitabilitas dan dividend payout ratio terhadap nilai perusahaan pada 50 biggest market capitalization Damayanti, Elsa; Yulianto, Agung; Muna, Arinal
Journal of Accounting and Digital Finance Vol. 4 No. 2 (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.v4i2.1005

Abstract

Companies with the biggest market capitalization in Indonesia have seen a price decline in book value. This study aims to examine the impact of free cash flow, profitability, and dividend payout ratio on a firm. Value in terms of free cash flow is calculated using the free cash flow ratio. Profitability uses the return on assets ratio and dividend payout ratio using the dividend payout ratio, whilst business value is calculated using the price to book value. The study’s data population comprises the 50 biggest market capitalization businesses listed on the Indonesian Stock Exchange in 2020-2022. Employing purposive sampling as a sample method, as many as 66 samples are available that match the requirements. The analytical technique employed is multiple linear regression analysis, and the secondary data used is obtained from the website www.idx.co.id. According to the study’s findings, free cash flow does not affect a firm value. Firm value is influenced by profitability and dividend payout ratio.
Analisis implementasi sistem pengendalian intern pemerintahan (SPIP), disiplin kerja dan lingkungan kerja terhadap kinerja pegawai: Studi pada Dinas Perhubungan Provinsi Lampung Salma, Isyfa Yulia; Devi, Yulistia
Journal of Accounting and Digital Finance Vol. 4 No. 2 (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.v4i2.1110

Abstract

This study examines the influence of the government’s internal control system, work discipline, and work environment on employee performance at the Lampung Provincial Transportation Office. This type of research is tentative primary data. The population of all employees at the Lampung Provincial Transportation Office and 60 samples used the purposive sampling method. The data collection method used was a Likert scale questionnaire. The data analysis method is multiple regression analysis. This study’s findings were that the government’s internal control system and the work environment had a significant effect on employee performance, and work discipline had no effect on employee performance. While employee performance from an Islamic perspective, Islam views work as part of worship and jihad if work is consistent with Allah’s regulations and must be accompanied by good work management as well.

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