cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Meta Ardiana
Contact Email
jfasfeunhasy@gmail.com
Phone
+6282142219336
Journal Mail Official
jfasfeunhasy@gmail.com
Editorial Address
Fakultas Ekonomi Universitas Hasyim Asy'ari Tebuireng Jombang Jl.Irian Jaya No.55 Tebuireng, Cukir, Kec. Diwek, Kab.Jombang, 61471
Location
Kab. jombang,
Jawa timur
INDONESIA
JFAS : Journal of Finance and Accounting Studies
Published by Universitas Hasyim Asy'ari
ISSN : -     EISSN : 27237761     DOI : https://doi.org/10.33752/jfas
Core Subject : Economy,
Economics, Econometrics & Finance
JFAS : Journal of Finance and Accounting Studies menerima naskah dengan topik utama yang diterbitkan adalah : Akuntansi Keuangan, Akuntansi manajemen, Akuntansi Sektor Publik, Akuntansi Syariah, Audit, Akuntansi Forensik, Akuntansi Perilaku (Termasuk Etika dan Profesionalisme), Pendidikan Akuntansi, Perpajakan, Pasar Modal dan Investasi, Akuntansi Perbankan dan Asuransi, Akuntansi untuk UKM, Sistem Informasi Akuntansi, Akuntansi Lingkungan,Akuntansi Lembaga Perkreditan Pedesaan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 131 Documents
 1   2   3   4   5 
Faktor-Faktor Yang Berpengaruh Terhadap Pengungkapan CSR Pada Emiten Industri Barang Konsumsi Helis Safitri Purwanti Ningsih; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 3 (2023): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i3.4635

Abstract

The company definitely wants to build a good image for the surrounding environment by giving it responsibility or what is called CSR. This study aims to determine the Effect of Government Share Ownership, Foreign Share Ownership, and Company Size on CSR disclosure in Consumer Goods Industry Issuers Listed on the Indonesia Stock Exchange in 2019-2021. The sample technique used in this study uses purposive sampling and the number of samples are 66 companies listed in the consumer goods industry that are listed on the IDX in 2019-2021. Data analysis using multiple linear regression analysis method. The results of this study indicate that government share ownership has no effect on CSR disclosur.. Foreign share ownership has no effect on CSR disclosure. Firm size has no effect on CSR disclosure
Peranan Teknologi Informasi Dalam Efektivitas Sistem Pengendalian Intern Koperasi Bina Citra Wanita Shinta Majidah; Yana Pratiwi; Siwidyah Lastiani
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 3 (2023): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i3.4760

Abstract

This study aims to analyze the effect of the use of information technology on the effectiveness of the internal control system in the Bina Citra Women's Cooperative in Menganti Gresik. The research method used is qualitative, involving cooperative heads, cooperative treasurers, and cooperative members as informants. Data collection techniques were carried out through interviews with cooperative members and management, direct observation of activities in cooperatives, and study of documents such as cooperative SOPs, financial reports, and information technology usage policies. The results of the study show that cooperative members have a positive perception of the influence of the use of information technology in increasing the effectiveness of the cooperative's internal control system. Information technology helps in prioritizing customer service, preventing fraud, and reducing the risk of fraud
Pengaruh Kinerja Keuangan Terhadap Social Responsibility Perusahaan pada PT. Unilever Indonesia Tbk Widiar Onny Kurniawan; Soffia Pudji Estiasih; Gintan Regita Maharani
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 3 (2023): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i3.5031

Abstract

This study has the aims of detecting the impact of ROA and ROE on CSR, the population of the financial statemenst of PT. Unilever Indonesia Tbk, sample of financial statements starting from 2018-2020 obtained 36 samples, the sampling mechanism is purposive sampling. As well as information collection techniques using documentation. Material testing using classical assumption test, multiple linear regression data analysis, hypothesis t test and F test. Based on simultaneous testing, the ROA impact on CSR is 0,000<0,05, ROE has an impact  on CSR 0,033<0,05. The implementation of better corporate social responbility can practice good things for the sustainability of the company in the long term. CSR disclosure can also show that a company is carring out its obligations properly according to existing regulations and the surrounding population and environment of the company. With the activities carried out by CSR, the company can give people confidence in the company’s products after which the good name of the company becomes excellent in the eyes of the population, and can grow financial capacity which can be shown from the ROA and ROE ratio.
Pengaruh Inflasi, Suku Bunga dan Pertumbuhan PDB Terhadap IHSG Moh Fathulloh; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 3 (2023): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i3.5247

Abstract

This study aims to determine the effect of inflation on the JCI, the effect of interest rates on the JCI, and the effect of GDP growth on the JCI. This research uses SPSS analysis test. In this study, the approach used is a quantitative approach. The sample selection method uses a non-probability sampling method. In this study, the data used are secondary data registered and published in the Central Statistics Agency, Bank Indonesia and the Indonesia Stock Exchange. The sample used in this study was saturated sampling where all the population was sampled as many as 32 data samples during the 2014-2021 period. The results showed that inflation and interest rates had no effect on the Composite Stock Price Index (JCI), while the Gross Domestic Product (GDP) had an effect on the Composite Stock Price Index (JCI).
Berbagai Faktor yang Berpengaruh Terhadap Struktur Modal dengan Ukuran Perusahaan Sebagai Moderasi (Perusahaan Plastik dan Kemasan) Mareta Umi Anisak; Meta Ardiana
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 3 (2023): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i3.5248

Abstract

This study proves the effect of business risk, sales growth, asset structure on capital structure which is moderated by company size. This type of research method is quantitative research with purposive sampling. The object of this research is the plastic and packaging sector companies listed on the Indonesia Stock Exchange in 2019-2021. Data analysis uses SPSS version 26 and Moderated Regression Analysis (MRA). The results of this study indicate that the business risk and sales growth variables have no effect on the capital structure. While the asset structure variable affects the capital structure. In addition, company size cannot moderate business risk, sales growth and asset structure to capital structure
Analisis Penentuan Harga Jual dengan Metode Cost Plus Pricing Devi Mega Octavia; Deasy Ervina
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 3 (2023): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i3.5249

Abstract

The purpose of this study was to determine the calculation of the cost of production and the process of determine the selling price of fry at Jaya Samudra. This study calculates the cost of production using the full costing method and variable costing as well as determining the selling price using cost plus pricing. The type of research used is descriptive qualitative research. The data used in this study are primary data from interviews and information on Jaya Samudra’s production costs during 2021. The results of the analysis of research data show that the calculation of the company’s cost of goods manufactured is lower than the calculation using the full costing method, but when calculated by variable costing have in common. The determination of Jaya Samudra’s selling price is only carried out according to the market price. The selling price using the cost plus pricing method results in higher and lower resuluts, this happens when the price of the fry soars.
Pengaruh Net Interest Margin, Loan to Deposit Ratio, dan Non-Performing Loan Terhadap Return On Asset (Studi pada Perbankan yang Listing di BEI) Adi Bagus Prakoso; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 3 (2023): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i3.5250

Abstract

A healthy bank or not can be measured from the level of profit. If the bank has a profit every year, the bank is still able to maintain its viability. Bank profits can be measured from the Return on assets. This study aims to determine the effect of Net interest margin, Loan to deposit ratio and Non-performing loan on Return on assets in banking companies listed on the IDX in 2019-2021. The sample technique used in this study uses purposive sampling and the number of samples is 54 banking companies listed on the IDX in 2019-2021. The data analysis technique used is the classical assumption test (autocorrelation test), multiple linear regression test, and hypothesis testing. The results of this study indicate that the net interest margin has an effect on return on assets. Loan to deposit ratio has no effect on return on assets. Non-performing loans have no effect on return on assets.
Pengaruh Pengumuman Akuisisi terhadap Abnormal Return Saham (pada Perusahaan yang Terdaftar di BEI Tahun 2019) Elka Hakika; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 1 (2023): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i1.5405

Abstract

Penelitian ini bertujuan untuk menguji perbedaan Abnormal return saham sebelum dan sesudah pengumuman akuisisi pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2019. Metode yang digunakan dalam penelitian ini yaitu kuantitatif dengan jenis penelitian komperatif (membandingkan). Populasi dalam penelitian ini adalah perusahaan yang menyajikan laporan keuangan di BEI tahun 2019. Teknik pengambilan sampel menggunakan metode porpusive sampling, sehingga didapatkan sampel sebanyak 35 perusahaan yang melakukan akuisisi tahun 2019. Teknik analisis data yang digunakan penelitian ini adalah uji T Parsial dengan hasil penelitian nilai sig sebesar 0,000 < 0,005, yang artinya menunjukkan bahwa terdapat pengaruh yang signifikan sebelum dan sesudah pengumuman akuisisi terhadap abnormal return saham. pengujian R Square sebesar 0,951 sehingga nilai akuisisi dapat menjelaskan abnormal return sebanyak 95,1% dan sisanya senilai 4,9% disebabkan variabel yang tidak terdapat pada penelitian ini
Pengaruh Ukuran Perusahaan dan Struktur Kepemilikan terhadap Pengungkapan CSR dengan Ukuran Dewan Komisaris sebagai Pemoderasi Indah Uswatun Hasanah; Binar Arum Nurmawati
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 2 (2023): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i2.5507

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris bahwa ukuran perusahaan dan struktur kepemilikan perusahaan yang dimoderasi oleh ukuran dewan komisaris berpengaruh terhadap pengungkapan corporate social responsibility. Penelitian ini merupakan penelitian kuantitatif. Objek penelitian ini adalah perusahaan sektor pertambangan yang terdatar di Bursa Efek Indonesia tahun 2019 – 2021. Pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 20 perusahaan yang memenuhi kriteria dengan 3 tahun pengamatan. Data yang digunakan berupa data sekunder yang berasal dari laporan tahunan perusahaan, sedangkan teknik analisis data yang digunakan adalah analisis statistik deskriptif dan uji data menggunakan SmartPLS 3.00. Berdasarkan hasil uji hipotesis, penelitian ini menunjukkan bahwa variabel ukuran perusahaan, kepemilikan institusional, kepemilikan manajerial dan kepemilikan asing tidak berpengaruh terhadap pengungkapan corporate social responsibility. Selain itu ukuran dewan komisaris tidak mampu memoderasi ukuran perusahaan, kepemilikan institusional, kepemilikan manajerial dan kepemilikan asing terhadap pengungkapan corporate social responsibility.
Analisis Efektivitas Break Even Point dan Margin of Safety pada PT. Sumber Mesthi Abadi Aqiel Khalisun Nada Imron; Meta Ardiana
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 2 (2023): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i2.5508

Abstract

Perencanaan laba adalah rencana kerja yang telah dipertimbangkan dengan cermat dan dijelaskan secara real dalam bentuk angka dalam laporan keuangan untuk jangka pendek dan panjang. Perencanaan laba berguna untuk mengetahui seberapa banyak pengembalian modal yang akan diperoleh. Sehingga dalam memprediksi kinerja keuangan, perusahaan akan mempertimbangkan pendapatan dan beban-beban dalam produksi yang dihasilkan perusahaan. Penelitian ini bertujuan untuk mengetahui analisis efektivitas metode break even point dan margin of safety dalam perencanaan laba pada PT Sumber Mesthi Abadi Kabupaten Ngawi. Jenis penelitian ini merupakan penelitian kualitatif, sumber data yang digunakan adalah sumber data primer. Teknik pengumpulan data menggunakan metode dokumentasi, wawancara, dan observasi. Hasil dari penelitian menunjukkan bahwa analisis break even point dan margin of safety efektif digunakan perusahaan untuk perencanaan laba periode mendatang, dengan nilai break even point sejumlah Rp. 771.297.300 dan margin of safety sebesar 84%. Dengan menetapkan nilai break even point, perusahaan dapat mengetahui batas aman dalam kegiatan produksi

Page 1 of 14 | Total Record : 131

 1   2   3   4   5 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2025): Juni Vol. 7 No. 1 (2025): Februari Vol. 6 No. 3 (2024): Oktober Vol. 6 No. 2 (2024): Juni Vol. 6 No. 1 (2024): Februari Vol. 5 No. 3 (2023): Oktober Vol. 5 No. 2 (2023): Juni Vol. 5 No. 1 (2023): Februari Vol. 4 No. 3 (2022): Oktober Vol. 4 No. 2 (2022): Juni