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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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Analisis umur perusahaan, keragaman gender, kesulitan keuangan, tipe industri dan dewan komisaris independen terhadap pengungkapan laporan keberlanjutan Hepata, Indra; Suwasono, Heru
Journal of Accounting and Digital Finance Vol. 4 No. 3 (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.v4i3.1266

Abstract

This study aims to determine the effect of Company Age, Gender Diversity, Financial Distress, type of industry and Independent Board of Commissioners on sustainability reports in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This type of research is quantitative, and the data used is secondary. The population used in this study were BUMN companies listed on the Indonesia Stock Exchange in 2019-2023, with a sample size of 24 companies. The sampling technique used was purposive sampling. The analysis method used was multiple linear regression analysis. The results of this study indicate that company age, gender diversity, financial distress, industry type, and independent board of commissioners simultaneously affect sustainability reports. Partially, financial distress hurts sustainability reports; company age positively affects sustainability reports, and gender diversity, type of industry and independent board of commissioners do not affect sustainability reports.
Green accounting dan kepemilikan saham publik terhadap kinerja keuangan: Peran islamic social reporting pada perusahaan pertambangan di Indeks Saham Syariah Indonesia Rani, Siti Barokah; Arismaya, Anisa Dewi
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.v4i2.1287

Abstract

This study analyses the effect of green accounting, Islamic social reporting and public share ownership on financial performance. This study uses panel data, with a sample of 16 mining sector companies in the 2019-2023 research period. The sampling technique in this study is purposive sampling. The data analysis method uses path analysis. The results of the study show that green accounting does not have a significant effect on financial performance, public share ownership has a positive effect on financial performance, Islamic social reporting does not affect financial performance, green accounting has a significant positive effect on Islamic social reporting, share ownership does not affect Islamic social reporting. The Islamic social reporting variable cannot mediate the effect of green accounting on financial performance. In contrast, the Islamic Social reporting variable can mediate the effect of public share ownership on financial performance.
Keputusan investasi, intellectual capital, struktur modal, dan islamic social reporting terhadap nilai perusahaan: Peran good corporate governance sebagai moderasi Rahayu, Dwi Putri; Saifudin
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.v4i2.1297

Abstract

This study aims to determine the effect of Investment Decisions, Intellectual Capital, Capital Structure and Islamic Social Reporting on Company Value with Good Corporate Governance as a moderating variable. The population in this study were companies listed on JII for the 2019-2022 period. The purposive sampling method was used in this study. From this method, 19 companies were obtained that met the criteria from a total of 19 companies during the four-year observation period. The total sample in the study was 76 companies. The data analysis method used panel data regression analysis. The results showed that Investment Decisions and Capital Structure had a negative effect on Company Value, Intellectual Capital and ISR had a positive effect on Company Value; GCG was unable to moderate the effect of Investment Decisions, Capital Structure, and ISR on Company Value, GCG was able to moderate the effect of Intellectual Capital on Company Value, and GCG hurt Company Value.
Analisis pertanggungjawaban keuangan Pondok Pesantren di Kecamatan Praya Barat Baiq, Krisnina Maharani Putri; Mujahidi, Khairul; Aptasari, Fety Widianti; Hastuti, Ely Windarti
Journal of Accounting and Digital Finance Vol. 4 No. 3 (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.v4i3.1375

Abstract

This research is intended to find out how the financial reporting of boarding schools in West Praya Sub-district and the reasons why each boarding school has not yet conducted financial reporting in accordance with the Islamic Boarding School Accounting Guidelines. The research method used is qualitative research with a descriptive approach. The process of collecting data is done by interviews and documentation. This research was conducted in thirteen (13) boarding school foundations in West Praya Sub-district. The results of this study indicate that the financial reports made by each boarding school foundation in West Praya Sub-district are not in accordance with the Boarding School Accounting Guidelines, and there are several forms of financial responsibility. The reasons why boarding schools in West Praya Sub-district have not made financial reports in accordance with the Islamic Boarding School Accounting Guidelines are boarding schools do not know about the Boarding School Accounting Guidelines, there are no adequate human resources (HR), there are no permanent donors, the funds come from private funds, and the last reason is that there is no demand from donors for the boarding school foundation to make financial reports in accordance with the Islamic Boarding School Accounting Guidelines.
Hubungan antara financial knowledge dan psychological well-being individu : Peran kepuasan finansial sebagai mediasi Gemiartha, Celine Morgan; Yusuf, Keona; Njo, Anastasia; Angelie, Jesshelyn
Journal of Accounting and Digital Finance Vol. 4 No. 3 (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.v4i3.1400

Abstract

This study aims to analyze the effect of financial knowledge on psychological well-being, with financial satisfaction as a mediating variable. This study also uses demographic variables as controls to determine how these characteristics affect the correlations under test. This is an associative study using a purposive sampling technique on residents of Surabaya aged eighteen and above. Data were collected using a questionnaire with 121 respondents, distributed by Google Forms using WhatsApp and Instagram. The data analysis technique used multiple linear regression testing. The results of the study show that financial knowledge has a significant impact on an individual's level of financial satisfaction. Moreover, the relationship between financial satisfaction and psychological well-being is statistically significant. This study provides insights into the importance of financial knowledge in improving financial satisfaction. It discusses the implications of financial satisfaction on individuals' psychological well-being and encourages the enhancement of financial knowledge for better well-being.
Rasio aktivitas dan profitabilitas terhadap pertumbuhan laba pada perusahaan food and beverages Leman, Eduardo Juan; Arisman, Anton
Journal of Accounting and Digital Finance Vol. 4 No. 3 (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.v4i3.1404

Abstract

Financial ratios are decisions for entities to help companies see whether their operational activities can continue to run. This analysis aims to determine the effect of Inventory Turnover, Net Profit Margin, and Return on Working Capital on the Profit Growth of Food and Beverage companies listed on the IDX in 2020-2023. The research method used in this study is a quantitative method with data in the form of secondary data, and the type of sample used is purposive sampling, which can produce the previous 33 samples multiplied by 4 years, namely 132 samples to become 44 samples. The analysis method used is multiple linear regression analysis, which has three independent and one dependent variable. The results of the hypothesis illustrate that Inventory Turnover has no effect on Profit Growth, Net Profit Margin has no impact on Profit Growth, and return on Working Capital has no effect on Profit Growth. The influence of the variables in this study on profit growth is 98.8 percent, and the rest is influenced by other variables outside of this hypothesis testing.
Rasio keuangan dan variasi harga saham: Bukti empiris dari perusahaan perbankan di bursa efek Indonesia Gunawan, Daniel Vincent; Sugara, Kathryn
Journal of Accounting and Digital Finance Vol. 4 No. 3 (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.v4i3.1413

Abstract

The stock price volatility of banking companies listed on the Indonesia Stock Exchange (IDX) is the subject of this study, which examines the possible influence of various factors on the level of volatility. Values such as Return on Assets (ROA), Dividend Payout Ratio (DPR), debt-to-equity ratio (DER), and loan-to-deposit ratio (LDR) are some of the criteria considered in this analysis. Various linear regression approaches collect and evaluate data methodically over time. The study's findings indicate that ROA and DPR significantly impact company prices; however, there is no definite relationship between LDR and DER and stock price performance. The regression model shows a strong correlation between the independent variables and stock prices, as evidenced by the R-squared value of 36%, indicating that including additional factors can improve the model's accuracy. This study aims to provide insight into managerial decision-making and underscores the need for further investigation into other factors influencing stock share prices.
Eksplorasi kinerja keuangan dan ukuran perusahaan terhadap corporate social responsibility di sektor energi Indonesia Venansius, Vincent; Wenny, Cherrya Dhia
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1424

Abstract

The study aims to determine the effect of financial performance and company size on corporate social responsibility in energy sector companies listed on the Indonesia Stock Exchange for 2021-2023. Data collection method by collecting annual financial reports on the IDX website. The number of samples used in this study was 38 from 83 energy companies listed on the Indonesia Stock Exchange; therefore, the number of research data analyzed was 114. The data analysis method used is Multiple Linear Regression. The study's findings indicate that the financial performance variable does not affect corporate social responsibility. At the same time, company size affects corporate social responsibility, and financial performance and company size do not simultaneously affect corporate social responsibility.
Risk tolerance dan niat investasi berisiko di kalangan mahasiswa: Peran literasi keuangan sebagai variabel moderasi Juwono, Angela; Tan, Felice Carmelite Aprilie; Sudarsono, Jethson Edbert; Anastasia, Njo
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1466

Abstract

Various factors influence the decision-making process in investment. This study examines the effect of risk tolerance on risky investment intention among university students, with financial literacy as a moderating variable. A quantitative causal approach was employed, using questionnaires distributed via Google Forms. The research sample consisted of 100 university students selected through purposive sampling. Data analysis was conducted using SmartPLS 4.0. The results indicate that risk tolerance significantly influences risky investment intention, whereas financial literacy does not significantly affect risky investment intention. Financial literacy does not moderate the relationship between risk tolerance and risky investment intention. A high level of financial literacy does not necessarily ensure a person's willingness to engage in risky investments. Other factors, such as prior investment experience and psychological factors influence investment decisions. Individuals must understand and manage their emotions and evaluate risk tolerance levels to make wiser investment decisions.
Peran kebijakan dividen terhadap enterprise value perusahaan sektor consumer staples di Indonesia Melinda, Graceline; Wijaya, Feysya Sandrina; Widjaja, Audrey Cerelia; Linawati, Nanik
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1470

Abstract

This study aims to analyze the effect of dividend policy on the enterprise value of consumer staples sector companies in Indonesia. This sector was chosen because of its important role in the economy and market stability. The main objective of this study is to identify the extent to which dividend policy can affect enterprise value in this sector. This study uses secondary data from Revinitif. Sample selection was carried out by purposive sampling. The control variables involved are return on assets, business size, and degree of financial leverage. The research method used is panel data regression with a fixed effect model approach. The results of the study show that the amount of dividends distributed does not have a significant effect on enterprise value. However, investors consider the level of return on assets, business size, and degree of financial leverage of the company more when making investment decisions.

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