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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 154 Documents
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Implementasi Pengendalian Internal Berbasis Teknologi Informasi untuk Meningkatkan Integritas Data dan Memperkuat Mekanisme Fraud Detection Lastianti, Siwidyah Desi
JFAS : Journal of Finance and Accounting Studies Vol. 8 No. 2 (2026): 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.v8i2.10931

Abstract

This study examines how the implementation of information technology within internal control systems enhances accounting information quality and strengthens fraud detection mechanisms. Using a qualitative literature review approach covering publications from 2015–2025, the study synthesises empirical findings on the role of digital accounting information systems in improving auditability, data reliability, and the mitigation of misstatement risk. The analysis indicates that IT integration reinforces the effectiveness of internal controls by increasing accuracy, timeliness, and transparency, while also providing more comprehensive audit trails for both internal and external auditors. However, digitalisation does not automatically guarantee stronger controls, as system design, user competence, and organisational readiness remain critical determinants of success. Overall, the study highlights that digital transformation in internal control represents a strategic pathway to improving data integrity and strengthening fraud mitigation in modern organisations.
SisKeuDes dan Tata Kelola Keuangan Desa: Kajian Literatur mengenai Transparansi dan Akuntabilitas Pratiwi, Yanna Eka
JFAS : Journal of Finance and Accounting Studies Vol. 8 No. 2 (2026): 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.v8i2.10940

Abstract

This study examines the role of village financial management systems in strengthening transparency and accountability in the administration of Dana Desa. Using a systematic literature review, the article synthesizes findings from academic journals, government regulations, and institutional reports to analyze how village governance practices, accounting standards, and digital systems interact in shaping the quality of financial accountability. The results show that although regulatory frameworks such as Permendagri No. 20/2018, SAPDesa, and the SiskeuDes application have been widely implemented, their effectiveness remains limited due to varying levels of technical capacity among village officials, inadequate documentation practices, and infrastructure disparities. Transparency tends to be symbolic, while accountability is often administrative rather than substantive. Community participation is also constrained by limited access to information and low literacy in public budgeting. The study concludes that improving village financial governance requires capacity building, simplified administrative procedures, sustained technical assistance, and broader public engagement to support responsive and accountable local governance.
DETERMINASI ROE DAN PERTUMBUHAN PERUSAHAAN TERHADAP IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY DIPASAR MODAL Amali, Lanto Miriatin; Selvi, Selvi
JFAS : Journal of Finance and Accounting Studies Vol. 8 No. 2 (2026): 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.v8i2.11286

Abstract

This research seeks to examine how Return on Equity (ROE) and Company Growth affect the adoption of Corporate Social Responsibility (CSR) practices among financial firms on the Indonesia Stock Exchange (IDX). Data from secondary sources, such as annual reports and financial statements from the years 2021 to 2024, were utilized. The dependent variable refers to the extent of CSR practices, whereas the independent variables consist of ROE representing financial health and company growth evaluated through variations in annual assets and income. The approach employed for analysis was multiple linear regression to assess the impact of ROE and Company Growth on CSR activities. The findings revealed that ROE does not influence CSR, suggesting management may not consider CSR investments as a direct way to enhance shareholder wealth. Additionally, Company Growth showed a negative but not significant impact. These outcomes indicate that as the growth of company assets rises, there is a corresponding tendency for CSR levels to decline, while ROE and company growth do play a role in influencing CSR activities. This implies that companies pursue CSR to earn legitimacy from their communities and stakeholders.
Akuntabilitas Dan Transparansi Keuangan Pemerintah Desa: Studi Kasus Di Desa Telukan, Kabupaten Sukoharjo Isa Ali Ghufron As Sidiq; Susilaningtyas Budiana Kurniawati; Istinganah Eni Maryanti
JFAS : Journal of Finance and Accounting Studies Vol. 8 No. 2 (2026): 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.v8i2.11421

Abstract

Pengelolaan Dana Desa memerlukan penerapan prinsip akuntabilitas dan transparansi untuk mewujudkan tata kelola pemerintahan desa yang baik, namun tantangan administratif dan keterbatasan keterlibatan masyarakat masih menjadi kendala. Penelitian ini bertujuan untuk menganalisis implementasi akuntabilitas dan transparansi dalam pengelolaan keuangan Desa Telukan, Kecamatan Grogol, Kabupaten Sukoharjo, serta mengkaji peran Sistem Keuangan Desa (Siskeudes) dalam mendukung tata kelola keuangan desa. Penelitian ini menggunakan pendekatan kualitatif deskriptif, dengan pengumpulan data melalui wawancara semi-terstruktur dan dokumentasi yang melibatkan Kepala Desa, Kaur Keuangan Desa, serta perwakilan masyarakat. Data dianalisis menggunakan perangkat lunak NVivo melalui proses coding dan analisis tematik. Kebaruan penelitian ini terletak pada analisis mendalam terhadap praktik akuntabilitas dan transparansi di desa berbasis industri, dengan menitikberatkan pada Siskeudes sebagai instrumen tata kelola digital. Hasil penelitian menunjukkan bahwa Pemerintah Desa Telukan telah menerapkan prinsip akuntabilitas dan transparansi sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018, khususnya dalam aspek pelaporan dan pertanggungjawaban keuangan. Namun demikian, implementasi tersebut masih cenderung bersifat administratif dan formal, terutama dalam hal pemahaman masyarakat terhadap informasi keuangan.

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