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[Pengaruh Intellectual Capital, Profitabilitas, dan Harga Saham Terhadap Nilai Perusahaan Transportasi dan Logistik yang Terdaftar di BEI Tahun 2020-2022 ]]>
<![CDATA[Jannah, Miftaqul]]>;
<![CDATA[Ardiana, Meta]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
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DOI: 10.33752/jfas.v6i3.6930
<![CDATA[This study intends to insvestige the impact on Intellectual Capital Profitability, and Stock Price about the benefit of the firm in the transportation and logistics sector. It employs a quantitative utilize secondary data sources. The study focuses regarding campanies traded the Indonesia Stock Exchange (IDX) starting 2020 up to 2022. Gathering information uses this targeted sampling technique, yielding 48 data points. Secondary data is sourced from company annual reports, and data analisys is conducted using SPSS 29 software. Results indicate Intellectual Capital contributes positively to company value in the transportation and logistics sector, Profitability positively influences firm value, and Stock Price also shows a beneficial impact on company value in this sector.]]>
<![CDATA[Pengaruh Perputaran Piutang Terhadap Arus Kas Dan Profitabilitas Perusahaan Sawit Pada Tahun 2021-2022 ]]>
<![CDATA[Sari, Ajeng Kartika]]>;
<![CDATA[Agustina, Rachma]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
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DOI: 10.33752/jfas.v6i3.7012
<![CDATA[This research aims to determine whether there is an influence of receivables turnover on the cash flow and profitability of palm oil companies listed on the IDX for the 2021-2022 period. The data collection technique used in this research was purposeful sampling and a sample size of 42 palm oil companies registered on the IDX for 2021-2022 was obtained. Data analysis used the SPSS version 25 software method. The results of this research show that: (1) Receivables turnover has no effect on cash flow. (2) Receivables turnover has no effect on profitability.]]>
<![CDATA[Pengaruh Good Corporate Governance dan Kualitas Audit Terhadap Pengungkapan Sukarela Laporan Tahunan Perusahaan Transportasi di BEI Tahun 2020-2022 ]]>
<![CDATA[Putri, Dhea Amelya]]>;
<![CDATA[Pertiwi, Dwi Ari]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
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DOI: 10.33752/jfas.v6i3.7017
<![CDATA[This study aims to determine the effect of Good Corporate Governance and Audit Quality on the Voluntary Disclosure of Annual Reports of Transportation Companies on the IDX in 2020-2022. The type of research used in this study is quantitative research. The data collection technique used in this study is using secondary data. The population of this studi is 27 companies and the sampling used in this study is purposive sampling so that 13 companies are obtained. Data analysis using the SPSS 20 software method. The results of this study show that Good Corporate Governance represented by managerial ownership does not effect voluntary disclosure of annual reports of transportation companies on the IDX in 202-2022, this is shown by a significant value of 0.142, meaning a significant value greater than 0.05. Audit quality affects voluntary disclosure of annual reports of transportation companies on the IDX in 2020-2022, this is shown by a significant value of 0.002, meaning a significant value is less than 0.05]]>
<![CDATA[Reaksi Pasar Modal Sebelum dan Sesudah Peristiwa Pengumuman Presiden dan Wakil Presiden Terpilih Oleh Komisi Pemilihan Umum Tahun 2024: Indonesia ]]>
<![CDATA[Anugrah, Audito Aji]]>;
<![CDATA[Wibowo, Reza Septiana]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
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DOI: 10.33752/jfas.v6i3.7363
<![CDATA[Political events such as the 2024 Indonesian Presidential and Vice Presidential election are closely linked to the capital market, drawing significant public attention. This study aims to examine the reaction of the Indonesian capital market to the announcement of the elected President and Vice President by the General Election Commission (KPU) in 2024, measured using abnormal return and Trading Volume Activity (TVA). This research adopts a quantitative approach, utilizing a sample of state-owned enterprises (BUMN) selected based on specific criteria to ensure a more focused sample. The data used include daily closing stock prices of the companies and the Composite Stock Price Index (IHSG), with a 10-day event window period chosen to analyze the impact of the event, as a longer window period could be influenced by other events. The results of this study indicate differences in average abnormal return before and after the announcement of the elected President and Vice President by the General Election Commission in 2024, as well as differences in average Trading Volume Activity (TVA) before and after the announcement.]]>
<![CDATA[Pengaruh Akuntabilitas Alokasi Dana Desa Dan Kelembagaan Desa Terhadap Kinerja Keuangan Melalui Digitalisasi ]]>
<![CDATA[Khusna, Lia Safarotul]]>;
<![CDATA[Adiwijaya, Zainal Alim]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
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DOI: 10.33752/jfas.v6i3.8680
<![CDATA[Good ADD management shows the success of an institution's financial performance. Accountability is a guideline needed to manage public affairs including Village Funds. Village officials who are not in their field manage the financial management of village fund allocation, which can impact financial performance. With the quantitative method, the sample used was a total sampling from BPD in the Wonosalam District of 200 respondents. Data collection techniques in this research include interviews, questionnaires, question grids, and library research with multiple linear regression analysis and moderated regression analysis (MRA). The research results show that accountability in village fund allocation hurts Kinerja Keuangan. Meanwhile, Village Institutions have a positive effect on Kinerja Keuangan. Moderated by Digitalisasi, accountability in village fund allocation positively affects Kinerja Keuangan. Meanwhile, Village Institutions harmed financial performance, moderated by Digitalization. Accountability for village fund allocation and Village institutions is one factor that influences the Kinerja Keuangan of villages in Wonosalam District. These two factors can be strengthened by Digitalisasi. With the Digitalization of the Accountability of Village Fund Allocation and Village Institutions, Financial Performance in Wonosalam District villages has experienced better improvement]]>
<![CDATA[Pengaruh Perputaran Piutang Terhadap Arus Kas Dan Profitabilitas Perusahaan Sawit Pada Tahun 2021-2022 ]]>
<![CDATA[Sari, Ajeng Kartika]]>;
<![CDATA[Agustina, Rachma]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.33752/jfas.v6i3.7012
<![CDATA[This research aims to determine whether there is an influence of receivables turnover on the cash flow and profitability of palm oil companies listed on the IDX for the 2021-2022 period. The data collection technique used in this research was purposeful sampling and a sample size of 42 palm oil companies registered on the IDX for 2021-2022 was obtained. Data analysis used the SPSS version 25 software method. The results of this research show that: (1) Receivables turnover has no effect on cash flow. (2) Receivables turnover has no effect on profitability.]]>
<![CDATA[Pengaruh Intellectual Capital, Profitabilitas, dan Harga Saham Terhadap Nilai Perusahaan Transportasi dan Logistik yang Terdaftar di BEI Tahun 2020-2022 ]]>
<![CDATA[Jannah, Miftaqul]]>;
<![CDATA[Ardiana, Meta]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober ]]>
Publisher : <![CDATA[Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.33752/jfas.v6i3.6930
<![CDATA[This study intends to insvestige the impact on Intellectual Capital Profitability, and Stock Price about the benefit of the firm in the transportation and logistics sector. It employs a quantitative utilize secondary data sources. The study focuses regarding campanies traded the Indonesia Stock Exchange (IDX) starting 2020 up to 2022. Gathering information uses this targeted sampling technique, yielding 48 data points. Secondary data is sourced from company annual reports, and data analisys is conducted using SPSS 29 software. Results indicate Intellectual Capital contributes positively to company value in the transportation and logistics sector, Profitability positively influences firm value, and Stock Price also shows a beneficial impact on company value in this sector.]]>
<![CDATA[Pengaruh Good Corporate Governance dan Kualitas Audit Terhadap Pengungkapan Sukarela Laporan Tahunan Perusahaan Transportasi di BEI Tahun 2020-2022 ]]>
<![CDATA[Putri, Dhea Amelya]]>;
<![CDATA[Pertiwi, Dwi Ari]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober ]]>
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.v6i3.7017
<![CDATA[This study aims to determine the effect of Good Corporate Governance and Audit Quality on the Voluntary Disclosure of Annual Reports of Transportation Companies on the IDX in 2020-2022. The type of research used in this study is quantitative research. The data collection technique used in this study is using secondary data. The population of this studi is 27 companies and the sampling used in this study is purposive sampling so that 13 companies are obtained. Data analysis using the SPSS 20 software method. The results of this study show that Good Corporate Governance represented by managerial ownership does not effect voluntary disclosure of annual reports of transportation companies on the IDX in 202-2022, this is shown by a significant value of 0.142, meaning a significant value greater than 0.05. Audit quality affects voluntary disclosure of annual reports of transportation companies on the IDX in 2020-2022, this is shown by a significant value of 0.002, meaning a significant value is less than 0.05]]>
<![CDATA[Reaksi Pasar Modal Sebelum dan Sesudah Peristiwa Pengumuman Presiden dan Wakil Presiden Terpilih Oleh Komisi Pemilihan Umum Tahun 2024: Indonesia ]]>
<![CDATA[Anugrah, Audito Aji]]>;
<![CDATA[Wibowo, Reza Septiana]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober ]]>
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.v6i3.7363
<![CDATA[Political events such as the 2024 Indonesian Presidential and Vice Presidential election are closely linked to the capital market, drawing significant public attention. This study aims to examine the reaction of the Indonesian capital market to the announcement of the elected President and Vice President by the General Election Commission (KPU) in 2024, measured using abnormal return and Trading Volume Activity (TVA). This research adopts a quantitative approach, utilizing a sample of state-owned enterprises (BUMN) selected based on specific criteria to ensure a more focused sample. The data used include daily closing stock prices of the companies and the Composite Stock Price Index (IHSG), with a 10-day event window period chosen to analyze the impact of the event, as a longer window period could be influenced by other events. The results of this study indicate differences in average abnormal return before and after the announcement of the elected President and Vice President by the General Election Commission in 2024, as well as differences in average Trading Volume Activity (TVA) before and after the announcement.]]>
<![CDATA[Pengaruh Akuntabilitas Alokasi Dana Desa Dan Kelembagaan Desa Terhadap Kinerja Keuangan Melalui Digitalisasi ]]>
<![CDATA[Khusna, Lia Safarotul]]>;
<![CDATA[Adiwijaya, Zainal Alim]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober ]]>
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.v6i3.8680
<![CDATA[Good ADD management shows the success of an institution's financial performance. Accountability is a guideline needed to manage public affairs including Village Funds. Village officials who are not in their field manage the financial management of village fund allocation, which can impact financial performance. With the quantitative method, the sample used was a total sampling from BPD in the Wonosalam District of 200 respondents. Data collection techniques in this research include interviews, questionnaires, question grids, and library research with multiple linear regression analysis and moderated regression analysis (MRA). The research results show that accountability in village fund allocation hurts Kinerja Keuangan. Meanwhile, Village Institutions have a positive effect on Kinerja Keuangan. Moderated by Digitalisasi, accountability in village fund allocation positively affects Kinerja Keuangan. Meanwhile, Village Institutions harmed financial performance, moderated by Digitalization. Accountability for village fund allocation and Village institutions is one factor that influences the Kinerja Keuangan of villages in Wonosalam District. These two factors can be strengthened by Digitalisasi. With the Digitalization of the Accountability of Village Fund Allocation and Village Institutions, Financial Performance in Wonosalam District villages has experienced better improvement]]>
