JFAS : Journal of Finance and Accounting Studies
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
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<![CDATA[Harmonisasi Peraturan Perpajakan dalam Pandangan UMKM ]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): Februari ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
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DOI: 10.33752/jfas.v6i1.5951
<![CDATA[The purpose of this study is to analyze more deeply regarding the HPP Law in the eyes of MSME actors in the Jombang region. This type of research is qualitative with primary data sources. The object of this study was at KPP Pratama Jombang and had 30 informants. Data collection techniques using source triangulation consisting of observation, documentation and interviews. The results of the research show that the HPP Law does not reflect justice. Nonetheless, the contribution and compliance of WP OP UMKM according to Jombang KPP Pratama data increased when the HPP Law was enacted. This is due to changes in the turnover limit of the HPP Law, where the tax burden will be less when compared to the previous law, thus having good implications for compliance with WP OP UMKM at KPP Pratama Jombang.]]>
<![CDATA[Implementasi Sistem Informasi Akuntansi Payroll pada PT. Cipta Multi Axindo ]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): Februari ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
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DOI: 10.33752/jfas.v6i1.5952
<![CDATA[This study aims to implement payroll accounting information at PT. Cipta Multi Axindo and this research took place at PT. Cipta Multi Axindo. This research was conducted qualitatively, using interviews, observation, and documentation. The data analysis used is descriptive qualitative analysis, which describes the company's payroll accounting information system. Activities in the system, related functions, documents used, related accounting records, and reports generated are all included in this analysis. Because the payroll system of PT. Cipta Multi Axindo still relies on the manual method, the results of this study indicate that the manual calculation system will encounter problems if they arise.]]>
<![CDATA[Faktor yang Berpengaruh pada Nilai Perusahaan (Emite sektor Farmasi di BEI Tahun 2019-2021) ]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): Februari ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
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DOI: 10.33752/jfas.v6i1.5953
<![CDATA[This study aims to analyze and obtain empirical evidence regarding the influence of slack resources, leverage, company size and corporate social responsibility disclosure. The population of this study is 12 pharmaceutical sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. Based on the criteria, 10 pharmaceutical sector companies that have been obtained to be used as research samples. This study used the SPSS version 26 analysis test. The data analysis techniques used are classical assumption tests, multiple linear regression tests, and hypothesis tests. The results showed that, partially, leverage affects the value of the company, while slack resources, leverage, company size and disclosure of corporate social responsibility do not affect the value of the company.]]>
<![CDATA[Analisis Arus Kas Operasi Dan Laba Terhadap Return Saham pada Perusahaan Manufaktur Cigarette ]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): Februari ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
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DOI: 10.33752/jfas.v6i1.5954
<![CDATA[The purpose of this study is to analyze the effect of operating cash flow and profit on the investment results of cigarette manufacturing companies' shares on the Indonesia Stock Exchange 2019–2022. Secondary data were collected as part of quantitative research methodology. Cigarette manufacturing companies listed on the Indonesia Stock Exchange at the time constituted the study population. Purposive sampling is used to select research samples. The Structural Equation Model (SEM) - Partial Least Square (PLS) analysis approach was used in this study, and SmartPLS 3.0 software was used to handle the data. The findings show that operating cash flow has no noticeable impact on stock performance. This result shows that the value of stock investment returns is not significantly affected by the increase in revenue in cigarette manufacturing companies.Cash Flow]]>
<![CDATA[Sales Growth dan Leverage dalam Firm Value Subsektor Food and Beverage ]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): Februari ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
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DOI: 10.33752/jfas.v6i1.5955
<![CDATA[This study aims to present empirical evidence regarding sales growth and leverage which have an effect on firm value with tax avoidance as a moderating variable. This type of research is quantitative with a purposive sampling method and the object of research is companies listed on the Indonesia Stock Exchange during the 2019-2021 period, namely the food and beverage subsector. Descriptive statistical analysis and data testing using SmartPLS 4.0.9.2 software became a research analysis technique. Hypothesis testing in this study resulted in sales growth variables influencing firm value, leverage having no effect on firm value, and tax avoidance being unable to moderate sales growth and leverage on firm value.]]>
<![CDATA[Sistem Informasi Akuntansi Penjualan dan Pembelian dalam Meningkatkan Pengendalian Internal ]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): Februari ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
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DOI: 10.33752/jfas.v6i1.5956
<![CDATA[The aim of this research is to find out how the sales and sales accounting information system is implemented in improving internal control. This research uses a qualitative type of research with primary data sources. The object of this research is PT. Mekar Dewatamali Jombang's work. The results of this research show that PT. Mekar Dewatamali Jombang's work in 2022 in improving the internal controls implemented and implemented has been progressing well. This is proven by the organizational structure which has carried out a strict separation of functions and responsibilities, an authorization system and recording procedures which provide sufficient level of protection for property. Healthy practices in carrying out the duties and functions of each organizational unit have been implemented by PT. The work of Miekar Diewatamali Jombang.]]>
<![CDATA[Likuiditas dalam Kinerja Keuangan Subsektor Perbankan ]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): Februari ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
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DOI: 10.33752/jfas.v6i1.5957
<![CDATA[This study aims to examine the effect of liquidity on financial performance with capital adequacy as a moderating variable. This type of research is quantitative with a purposive sampling method and the object of research is companies listed on the Indonesia Stock Exchange during the 2020-2021 period, namely the banking subsector. Data analysis using the SmartPLS 4.0.9.2 method. The results of this study prove that liquidity has no effect on financial performance which is indicated by a value of 0.345, meaning that the significant value is greater than 0.05. The interaction of capital adequacy on the liquidity relationship has no effect on financial performance which is indicated by a value of 0.373, meaning that the significant value is greater than 0.05.]]>
<![CDATA[Harmonisasi Peraturan Perpajakan dalam Pandangan UMKM ]]>
<![CDATA[Mariana, Hana]]>;
<![CDATA[Ervina, Deasy]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): Februari ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
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DOI: 10.33752/jfas.v6i1.5951
<![CDATA[The purpose of this study is to analyze more deeply regarding the HPP Law in the eyes of MSME actors in the Jombang region. This type of research is qualitative with primary data sources. The object of this study was at KPP Pratama Jombang and had 30 informants. Data collection techniques using source triangulation consisting of observation, documentation and interviews. The results of the research show that the HPP Law does not reflect justice. Nonetheless, the contribution and compliance of WP OP UMKM according to Jombang KPP Pratama data increased when the HPP Law was enacted. This is due to changes in the turnover limit of the HPP Law, where the tax burden will be less when compared to the previous law, thus having good implications for compliance with WP OP UMKM at KPP Pratama Jombang.]]>
<![CDATA[Implementasi Sistem Informasi Akuntansi Payroll pada PT. Cipta Multi Axindo ]]>
<![CDATA[Pratiwi, Rina Gagas]]>;
<![CDATA[Pratiwi, Yanna Eka]]>;
<![CDATA[Lastiani, Siwidyah Desi]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): Februari ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
Show Abstract
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Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.33752/jfas.v6i1.5952
<![CDATA[This study aims to implement payroll accounting information at PT. Cipta Multi Axindo and this research took place at PT. Cipta Multi Axindo. This research was conducted qualitatively, using interviews, observation, and documentation. The data analysis used is descriptive qualitative analysis, which describes the company's payroll accounting information system. Activities in the system, related functions, documents used, related accounting records, and reports generated are all included in this analysis. Because the payroll system of PT. Cipta Multi Axindo still relies on the manual method, the results of this study indicate that the manual calculation system will encounter problems if they arise.]]>
<![CDATA[Faktor yang Berpengaruh pada Nilai Perusahaan (Emite sektor Farmasi di BEI Tahun 2019-2021) ]]>
<![CDATA[Khofivah, Lailatul]]>;
<![CDATA[Agustina, Rachma]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): Februari ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33752/jfas.v6i1.5953
<![CDATA[This study aims to analyze and obtain empirical evidence regarding the influence of slack resources, leverage, company size and corporate social responsibility disclosure. The population of this study is 12 pharmaceutical sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. Based on the criteria, 10 pharmaceutical sector companies that have been obtained to be used as research samples. This study used the SPSS version 26 analysis test. The data analysis techniques used are classical assumption tests, multiple linear regression tests, and hypothesis tests. The results showed that, partially, leverage affects the value of the company, while slack resources, leverage, company size and disclosure of corporate social responsibility do not affect the value of the company.]]>
