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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 93 Documents
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Pendapatan neto dan biaya pemasaran terhadap laba bersih pada perusahaan hiburan di Indonesia Suhartati, Suhartati; Ekasari, Juendiny Chrisna; Ray, Ayuvera Rifani
Journal of Accounting and Digital Finance Vol. 5 No. 2 (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.v5i2.1978

Abstract

The entertainment industry in Indonesia is experiencing rapid growth, but tight competition requires companies to manage their finances efficiently. Net profit is a key indicator of a company's financial performance, influenced by various factors, including net income and marketing costs. Net income reflects the company's ability to generate a profit, while marketing costs play a role in driving sales, but can also be a burden. This study aims to examine the impact of net revenue and marketing expenses on net profit in the Indonesian entertainment industry. The sample comprises 10 entertainment companies, utilizing secondary data derived from their annual financial reports over the past three years: 2020, 2021, and 2022. The analytical method employed in this research is multiple linear regression, which is used to examine both the simultaneous and partial effects between the independent variables and the dependent variable. The results indicate that net revenue has a positive and significant impact on net profit, while marketing expenses show varied effects depending on each company’s internal conditions. This study is expected to serve as a reference for strategic decision-making in financial and marketing planning, particularly in efforts to improve profitability in the Indonesian entertainment industry.
Menelusuri hubungan antara kebijakan dividen, rasio keuangan, dan return saham: Studi pada perusahaan penerbit obligasi syariah Agustin, Cindy Wahyu Candra; Rofiuddin, Mohammad
Journal of Accounting and Digital Finance Vol. 5 No. 2 (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.v5i2.661

Abstract

As the era progresses, competition in the business world has become increasingly intense, driving companies to formulate appropriate strategies to ensure sustainable growth and maintain competitiveness. However, during expansion, companies often face various challenges, among them the most critical: funding constraints. These conditions encourage companies to seek alternative capital sources, including through capital market investments, to achieve optimal returns for shareholders. This study aims to analyze the effects of the Dividend Payout Ratio (DPR), Price-Earnings Ratio (PER), and Current Ratio (CR) on stock returns. This research employs a quantitative approach, using secondary data from the Jakarta Islamic Index (JII70), and applies a purposive sampling technique based on specific financial criteria. The results show that the Dividend Payout Ratio has a positive and significant effect on stock returns, the Price-Earnings Ratio has no significant effect, and the Current Ratio has a negative and significant impact on stock returns. These findings indicate that dividend policy and company liquidity levels play an essential role in influencing investor confidence and investment decisions.
Perubahan kinerja keuangan dan operasional PT Link Net Tbk (LINK) pasca diakuisisi oleh EXCL Susanto, Leonardo Christian; Halim, Kevin; Setiawan, Adrianus Bryan; Tandarto, Sefen Timothy; Wongso, Enrico; Linawati, Nanik
Journal of Accounting and Digital Finance Vol. 5 No. 2 (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.v5i2.1821

Abstract

This study aims to evaluate the impact of the acquisition of PT Link Net Tbk by XL Axiata and Axiata Group Berhad on the company’s financial and operational performance in the post-acquisition period. The main issue raised is the significant decline in performance following the acquisition, indicating that the integration strategy has not been effectively implemented. This research adopts a quantitative approach by analyzing financial indicators such as Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Net Income, and Debt to Equity Ratio (DER). The analysis results reveal that all profitability indicators experienced a sharp decline, with Net Income even recording negative figures in several post-acquisition periods. Additionally, the increase in DER reflects a higher dependency on debt-based financing, which was not accompanied by improvements in operational efficiency. These findings suggest that the acquisition has not delivered the expected synergy or added value. The study concludes that a reassessment of the post-acquisition strategy is necessary, especially within the highly competitive and capital-intensive telecommunications industry.
Inovasi ekonomi syariah berbasis digital: Studi kasus penerapan QRIS dan Mobile banking pada BSI KCP Pekalongan Istiqomah, Nur; Tamamudin, Tamamudin; Sadali, Ayatullah
Journal of Accounting and Digital Finance Vol. 5 No. 2 (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.v5i2.1873

Abstract

The advancement of digital technology has encouraged Islamic financial institutions to innovate in delivering services to the public. One of the innovations implemented is the use of Quick Response Code Indonesian Standard (QRIS) and mobile banking as financial transaction tools that are fast, secure, and compliant with Islamic principles. This study aims to analyze the implementation of QRIS and mobile banking at Bank Syariah Indonesia (BSI) KCP Pekalongan and their contribution to supporting digital-based Islamic economic innovation. This research employs a descriptive qualitative approach using a case study method. Data collection techniques include observation, in-depth interviews, and documentation involving customers and bank staff. The results show that the application of QRIS and mobile banking facilitates customer transactions, accelerates service delivery, and enhances efficiency and transparency in financial processes. These digital innovations also promote Islamic financial inclusion, particularly among micro, small, and medium enterprises (MSMEs) and the younger generation. However, challenges remain, such as low digital literacy and limited network access in some areas. Therefore, continuous education and outreach strategies are essential to maximize the benefits of digital Islamic financial services across all segments of society.
Financial distress di sektor property and estate: Tinjauan empiris atas kinerja keuangan perusahaan terbuka di Indonesia Khelle K, Nicky Clara; Budiantoro, Risanda Alirastra
Journal of Accounting and Digital Finance Vol. 5 No. 3 (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.v5i3.1879

Abstract

Financial distress is an important issue that affects business continuity and economic stability. This study examines the effect of liquidity, leverage, profitability, and company size on financial distress in property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Using a quantitative approach with panel data, 22 companies were selected through purposive sampling technique. The analysis was carried out using panel data regression with the best model, namely the Common Effect Model (CEM), through the Eviews 12 application. Financial distress is measured using the Altman Z-Score proxy. The results showed that leverage has a positive and significant effect on financial distress, then profitability and company size have a significant negative effect on financial distress. Meanwhile, liquidity has no significant effect. However, the four variables simultaneously have a significant effect. These findings indicate that it is necessary to strengthen the company's internal policies in managing its financial structure wisely, in order to mitigate the risk of financial distress.
Peran audit internal dan whistleblowing system dalam mendeteksi dan mencegah fraud laporan keuangan Nisa, Seftya Khairun; Kurniawan, Widiar Onny; Fadilla, Sabrina Ricke
Journal of Accounting and Digital Finance Vol. 5 No. 2 (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.v5i2.1929

Abstract

Fraud in financial reports is a serious problem that can harm companies and stakeholders. The impact is not only felt on the economic aspect, but also damages reputation and public trust. Therefore, it is essential to have an effective system in place to detect and prevent fraud, with internal audit and whistleblowing systems as key elements. This research uses a literature review approach to collect data from relevant journals and sources to explore the roles of internal audit and whistleblowing systems in detecting and preventing fraud. The research results show that an effective internal audit can identify risks and weaknesses in internal control, thereby reducing the likelihood of fraud. In addition, companies that implement effective whistleblowing systems provide employees with channels to report fraud, thereby facilitating early detection. This finding confirms that integrating the two systems can significantly reduce fraud. As the information presented in the financial reports is reliable and in accordance with accounting principles, there is no evidence of deliberate manipulation. In conclusion, the effective implementation of internal audit and whistleblowing systems can increase transparency, accountability, and integrity of financial reports.
Evaluasi implementasi standar operasional prosedur dokumen transaksi terhadap keakuratan pencatatan akuntansi: Studi Kasus pada PT BUU Asmawati, Talitha Raissa; Widajantie, Tituk Diah
Journal of Accounting and Digital Finance Vol. 5 No. 3 (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.v5i3.2157

Abstract

This study aims to evaluate the implementation of Standard Operating Procedures (SOPs) for purchase invoices, sales invoices, and delivery orders to ensure the accuracy of accounting records at PT BUU. A qualitative approach with a case study method was employed through in-depth interviews, direct observation, and document analysis. The results reveal that the implementation of SOPs has not been consistently applied across departments, particularly in the submission and validation of physical documents. Delays and document loss have affected the timeliness and reliability of accounting records. These findings reinforce the COSO Internal Control Framework, emphasizing the importance of control and monitoring activities, and the Policy Theory, which highlights that SOP effectiveness depends on employee compliance and managerial support. The study recommends strengthening internal supervision through a digital document tracking system and regular training to enhance procedural adherence and the accuracy of financial reporting.
What drives students’ investment interest in the sharia capital market? Ikhfani, Femas Khairul; Fuadi, Fauzan; Agustina, Fitria Fertha; Mulyono, Andi
Journal of Accounting and Digital Finance Vol. 5 No. 3 (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.v5i3.2224

Abstract

This study examines the effects of Sharia financial literacy, minimum capital, social media influencers, and technological advancement on university students’ investment interest in the Sharia capital market in Lampung Province. Using a quantitative approach, primary data were collected through an online questionnaire administered to 100 students from various universities in Lampung Province. The data were analyzed using multiple linear regression. The results show that Sharia financial literacy has a significant effect on students’ investment interest, indicating that greater understanding of Sharia principles and financial instruments increases students’ willingness to invest. Social media influencers also have a significant effect, suggesting that information exposure and persuasion from digital figures help shape investment interest. In contrast, minimum capital and technological advancement do not have a significant effect on students’ investment interest in the Sharia capital market. Overall, these findings highlight the importance of strengthening Sharia financial literacy and leveraging social media–based education to encourage greater student participation in the Sharia capital market.
Analisis faktor-faktor yang mempengaruhi Pendapatan Asli Daerah (PAD) pada kabupaten/ kota Provinsi Jawa Tengah Hidayanti, Rina; Whetyningtyas, Aprilia; Mirah Delima, Zamrud
Journal of Accounting and Digital Finance Vol. 5 No. 3 (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.v5i3.2253

Abstract

This study aims to examine the effect of Regional Taxes, Regional Levies, Results of Separated Regional Asset Management, Other Legitimate Regional Income, and Population on Regional Original Income in Regencies/Cities of Central Java Province for the 2018-2023 Period. This study uses quantitative methods and secondary data. The sampling technique uses the census method based on data from the 2018-2023 Budget Realization Report and Information obtained from the Central Statistics Agency (BPS), with a sample size of 210 after analyzing 155 samples for outliers. This research method is multiple linear regression analysis. The results of this study indicate that regional taxes, regional levies, results of separate regional asset management, and other legitimate regional income have a positive effect on regional original income (PAD). In contrast, population negatively affects regional original income (PAD).
Kepatuhan wajib pajak PBB di Desa Tawengan: Dampak pemahaman pajak, sanksi dan kepercayaan pada pemerintah Anggawati, Melvi Indy; Susilowati, Heni
Journal of Accounting and Digital Finance Vol. 5 No. 3 (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.v5i3.2262

Abstract

Taxpayer compliance is a key indicator of tax collection effectiveness, including Land and Building Tax (PBB), an important source of local revenue. This study examines the effects of tax knowledge, tax sanctions, and trust in government on PBB taxpayer compliance. The study population consisted of registered taxpayers in Tawengan Village, Boyolali. A quantitative survey design was employed, with questionnaires distributed to 100 respondents, and the data were analyzed using multiple linear regression. The findings indicate that, in part, understanding of tax regulation and tax sanctions does not have a significant effect on taxpayer compliance. However, trust in government has a positive and significant impact on taxpayer compliance. Simultaneously, understanding of tax regulations, tax sanctions, and trust in government significantly influence PBB taxpayer compliance. These results imply that village governments and tax officers should prioritize building public trust through educational approaches and policy transparency, rather than relying primarily on deterrence through administrative sanctions.

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