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Meta Ardiana
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Fakultas Ekonomi Universitas Hasyim Asy'ari Tebuireng Jombang Jl.Irian Jaya No.55 Tebuireng, Cukir, Kec. Diwek, Kab.Jombang, 61471
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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
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Faktor yang Berpengaruh pada Nilai Perusahaan (Emite sektor Farmasi di BEI Tahun 2019-2021) Khofivah, Lailatul; Agustina, Rachma
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): 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.v6i1.5953

Abstract

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.
Analisis Arus Kas Operasi Dan Laba Terhadap Return Saham pada Perusahaan Manufaktur Cigarette Ulfa, Dewi Maria; Pratiwi, Yanna Eka; Lastianti, Siwidyah Desi
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): 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.v6i1.5954

Abstract

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
Sales Growth dan Leverage dalam Firm Value Subsektor Food and Beverage Adyaksyah, Delima Ami; Ervina, Deasy
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): 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.v6i1.5955

Abstract

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.
Sistem Informasi Akuntansi Penjualan dan Pembelian dalam Meningkatkan Pengendalian Internal Suailo, Ama Selvianti; Pertiwi, Dwi Ari
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): 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.v6i1.5956

Abstract

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.
Likuiditas dalam Kinerja Keuangan Subsektor Perbankan Lailia, Zana Fitri Nur; Ardiana, Meta
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): 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.v6i1.5957

Abstract

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.
Pengaruh Intellectual Capital, Profitabilitas, dan Harga Saham Terhadap Nilai Perusahaan Transportasi dan Logistik yang Terdaftar di BEI Tahun 2020-2022 Jannah, Miftaqul; Ardiana, Meta
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): 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.v6i3.6930

Abstract

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.
Pengaruh Good Corporate Governance dan Kualitas Audit Terhadap Pengungkapan Sukarela Laporan Tahunan Perusahaan Transportasi di BEI Tahun 2020-2022 Putri, Dhea Amelya; Pertiwi, Dwi Ari
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): 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.v6i3.7017

Abstract

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
Reaksi Pasar Modal Sebelum dan Sesudah Peristiwa Pengumuman Presiden dan Wakil Presiden Terpilih Oleh Komisi Pemilihan Umum Tahun 2024: Indonesia Anugrah, Audito Aji; Wibowo, Reza Septiana
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): 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.v6i3.7363

Abstract

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.
Profitabilitas Sebagai Pemediasi Faktor Yang Mempengaruhi Nilai Perusahaan (Studi Kasus Perusahaan Sub Sektor Perdagangan Yang Listing di BEI Tahun 2020-2022) Fanani, Malik Arif; Ardiana, Meta
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 1 (2025): 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.v7i1.7434

Abstract

Riset ini dilakukan guna melihat kemampuan profitabilitas sebagai pemediasi faktor yang memberikan dampak atas nilai perusahaan di perusahaan subsektor dagang yang listing diBEI 2020-2022. Riset ini berjenis kuantitatif yang memakai sumber data sekunder dan pengambilan sampling yang dipakai untuk riset ini yakni purposive sampling. Populasi pada riset ini terdiri atas 12 perusahaan serta dudapatkan sampel berjumlah 36 perusahaan sub sektor dagang selama 3 tahun periode. Analisis data menggunakan SmartPLS 4.0.0. Riset ini medapatkan hasil yakni likuiditas berdampak pada nilai perusahaan, leverage tidak memberikan dampak atas nilai perusahaan dan profitabilitas tidak memberikan dampak atas nilai perusahaan. Likuiditas tidak memberikan dampak atas profitabilitas, leverage tidak memberikan dampak atas profitabilitas. Riset ini juga menunjukkan jikalau profitabilitas tidak bisa menjadi faktor penghubung dari likuiditas dan leverage pada nilaiperusahaan
Analisis Pengalokasian Dana Desa Sebelum dan Selama Covid-19 di Desa Pakamban Daya Kec. Pragaan Kab. Sumenep Tahun 2019-2021 Aprilia, Firda Alfaini; Ervina, Deasy
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 2 (2024): 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.v6i2.7486

Abstract

The allocation of village funds is the determination of the amount of money or costs or funds sourced from the APBN which is intended to create village independence by carrying out development, coaching and community empowerment. In this right, the financial management cycle is also important, starting from planning, implementation, administration, reporting and accountability. This study aims to analyze the financial management cycle of village funds and analyze the budget and realization of village fund allocations before and during covid-19 in Pakamban Daya village, Pragaan sub-district, Sumenep district. This type of research method uses descriptive qualitative. The information used in this research is documentation and interviews after which it will be described to make it easier for readers to understand the research. The results of this study indicate that Pakamban Daya village has implemented the village fund financial management cycle correctly, starting from planning, implementation, administration, reporting and accountability. The budget and realization of village fund allocations have been inconsistent which has led to the detection of Covid-19 cases since 2020.

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