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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 148 Documents
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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.
Analisis Sistem Pengendalian Internal Piutang pada KSP KPRI Bahagia Depag Jombang Tahun 2021 Malikha, Putri Laili Nur; 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.v6i2.7487

Abstract

The purpose of this study was to analyze the internal control system of accounts receivable at the KSP KPRI Bahagia, Jombang Ministry of Religion in 2021. The method used in this study was a qualitative descriptive method. The data processed is the internal control system for accounts receivable at the KSP KPRI Bahagia Jombang in 2021. The data collection techniques used are observation, interviews and documentation. The results of this study indicate that the internal control system for the receivables of KPRI Bahagia Mora Jombang runs well and every year KPRI Bahagia MoRA Jombang has held a management meeting called RAT (Annual Member Meeting) in order to avoid fraud,, theft from parties. inside and outside the company.
Pengaruh Tangible Asset Terhadap Struktur Modal Dengan Nilai Perusahaan Sebagai Variabel Moderating Pada Subsektor Otomotif Yang Terdaftar di BEI Sahya, Aqilla Fadia; Ardiana, Meta
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.v6i2.7505

Abstract

This research aims to determine the effect of tangible assets on capital structure with company value as a moderating variable in the automotive subsector listed on the BEI in 2019-2022. Sample selection was carried out using a purposive sampling method, so that 12 companies were obtained that met the criteria with 4 years of observation. The data used is secondary data originating from the company's annual report, while data analysis uses the SmartPLS software method. The results of this research show that tangible assets have no effect on capital structure. Apart from that, company value is unable to moderate the influence of tangible assets on capital structure.Keywords: Analysis; Internal Control System of Accounts Receivable
Analisis Efektifitas Sistem Informasi Akuntansi Biaya Operasional Sebagai Bentuk Pengendalian Internal PT. Solusi Bangun Karya Azra, Azzuhairi; Pratiwi, Yanna Eka; Lastiani, Siwidyah Desi
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.v6i2.7506

Abstract

Control is an important element in supporting the performance and sustainability of the company, especially in managing operational costs related to daily activities. An effective accounting information system can help identify, record, classify, and track operational costs precisely and accurately. This study aims to analyze the effectiveness of the operational cost accounting information system as a form of internal control at PT. Bangun Karya solution. Data collection methods include documentation, interviews, and observation sheets. Research data were analyzed through the stages of triangulation, reduction, and presentation of data. This study found that the accounting information system used by PT. Bangun Karya Solution is not utilised effectively as a means of financial internal control. Cash distributions and receipts are not clearly separated, increasing the risk of errors and fraud
Perencanaan Sistem Akuntansi Penerimaan Kas pada Perusahaan Jasa AC “Maulana Tehnik” Hartanto, Boby; Pratiwi, Yanna Eka; Lastiani, Siwidyah Desi
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.v6i2.7507

Abstract

This study aims to examine the existing cash accounting information system at Maulana Teknik, and then design an appropriate cash accounting information system for its application. This study used observation, interviews, and analysis of records as information gathering techniques. The information gathered is then juxtaposed with theoretical concepts to identify gaps between theory and real-world practice. Research tools include questionnaires and documentation of cash receipts. The development process includes analysis, planning, and implementation phases. The investigation yielded the following insights: First, Maulana Teknik's current accounting system consists of several functions related to cash receipts, including order placement, service provision, cash handling, and savings tracking. Records are maintained through daily AC service reports, supported by invoices. Procedures include placing orders, delivering services, handling cash, recording sales, and plotting cash receipts flow charts. However, the available internal control systems were limited and deviated from theoretical norms. Second, the accounting system designed for Maulana Teknik includes an analysis phase, uncovering the deficiencies of the old system and the potential of the new system. The design phase includes procedures, accounting records, documents, flow charts, and internal control systems. Finally, the implementation phase involves employee training, testing of the new system, analysis of test results and finally system conversion.
Harmonisasi Peraturan Perpajakan dalam Pandangan UMKM
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.v6i1.5951

Abstract

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.
Implementasi Sistem Informasi Akuntansi Payroll pada PT. Cipta Multi Axindo
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.v6i1.5952

Abstract

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.
Faktor yang Berpengaruh pada Nilai Perusahaan (Emite sektor Farmasi di BEI Tahun 2019-2021)
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
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
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.

Page 5 of 15 | Total Record : 148

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