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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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Sistem Informasi Akuntansi Penjualan dan Pembelian dalam Meningkatkan Pengendalian Internal
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
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 Artificial Intelligence Terhadap Sistem Informasi Akuntansi: Studi Kasus Virtual Account Bank Syariah Indonesia
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.v7i1.8518

Abstract

This study investigates how Artificial Intelligence impacts accounting information systems. This case study analyzes the use of virtual accounts at Bank Indonesia Syariah. that accounting processes such as automatic reconciliation, transaction identification, and financial reporting The application of artificial intelligence can optimize in the virtual account system, including machine learning and natural learning. This study uses qualitative case studies to collect data from an additional 66 respondents. This study explains how the Islamic banking sector develops an Artificial Intelligence-based accounting information system
Pengaruh Teknologi Informasi Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Informasi Keuangan : Studi Kasus Masyarakat Pengguna myIM3
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.v7i1.8534

Abstract

The purpose of this study is to find out and analyze the partial and simultaneous influence of the use of information technology and human resource competence on the quality of financial reporting information in the Work Unit of the Community and Village Empowerment Office of Tapin Regency. The population and sample of this study are all people in the city of Medan, so a sample of approximately 60 people was obtained. The data analysis technique uses multiple linear regression methods, F-test and T-test
Pengaruh Good Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Syariah Yang Terdaftar Di BEI Periode 2022-2023
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.v7i1.8550

Abstract

The purpose of this study is to determine the effect of the implementation of good corporate governance principles through factors such as independent committees, audit committees, good governance, and sharia supervisory boards on the financial performance of Islamic banks. Using data of Islamic banks listed on the Indonesia Stock Exchange in 2022 to 2023, this study found that there is a significant difference between the independent board, audit committee, good governance, and sharia supervisory board in terms of financial return on assets showing that there is no significant effect on the measurement.
Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Investasi Saham Syariah (Pada Perguruan Tinggi Islam Di Kota Medan)
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.v7i1.8551

Abstract

This study focuses on identifying the influence of financial literacy, risk tolerance, risk perception, and income on Islamic investment decisions of students in the city of Medan. The sample used amounted to 105 respondents. The data for this study were collected using a questionnaire distributed using purposive sampling technique. The statistical method used is the analysis of classical assumptions, multiple linear regression, validity and reliability, and hypothesis using the application in the form of SPSS Statistics 20 software into data processing. Referring to the results obtained from data analysis that financial literacy, risk tolerance, and risk perception have a significant influence on Islamic stock investment decisions. In contrast, income does not have a significant impact on Islamic stock investment decisions.
Pengaruh Akuntabilitas Alokasi Dana Desa Dan Kelembagaan Desa Terhadap Kinerja Keuangan Melalui Digitalisasi Khusna, Lia Safarotul; Adiwijaya, Zainal Alim
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.v6i3.8680

Abstract

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
Determinan Yang Mempengaruhi Profitabilitas Pada Perusahaan Transportasi Yang Listing di BEI Tahun 2020-2022 Pertiwi, Dwi Ari; Agustina, Rachma; Ardiana, Meta; Humaidi; Husna, Lia Safarotul
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.v7i1.8734

Abstract

The purpose of this study is to determine the effect of Institutional Ownership, Company Size and Liquidity on Profitability in Transportation Companies Listed 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 study was 27 companies and the sampling used in this study was purposive sampling so that 12 companies were obtained. Data analysis used the SPSS 20 software method. The results of this study indicate that Institutional ownership does not affect the Profitability of the annual report of transportation companies on the IDX in 2020-2022, this is indicated by a significant value of 0.556 meaning that the significant value is greater than 0.05. Company Size does not affect the Profitability of transportation companies on the IDX in 2020-2022, this is indicated by a significant value of 0.644 meaning that the significant value is greater than 0.05. Liquidity affects the profitability of transportation companies on the IDX in 2020-2022, this is indicated by a significant value of 0.000, meaning the significant value is less than 0.05.
Analisis Kinerja Keuangan Bank BTN dan Bank BNI Menggunakan Metode CAMEL dan RGEC Tahun 2020-2022 Faiza, Azifa Alfa; Agustina, Rachma
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.v7i1.7033

Abstract

PT Bank Tabungan Negara (Persero) Tbk dan Bank Negara Indonesia (Persero) Tbk memiliki dua strategi bisnis yang beda, Bank BTN lebih fokus ke properti sedangkan PT Bank BNI lebih fokus ke UMKM dan koperasi. Penelitian ini bertujuan untuk menganalisis kinerja keuangan menggunakan metode CAMEL dan RGEC pada PT Bank Tabungan Negara (Persero) Tbk dan PT Bank Negara Indonesia (Persero) Tbk Tahun 2020-2022. Teknik pegumpulan data yang digunakan dalam penelitian ini menggunakan data sekunder yang diambil pada website BEI tahun 2020-2022. Hasil penelitian menunjukkan bahwa di PT Bank Tabungan Negara (Persero) rasio CAR, KAP, BOPO, NPL berada pada peringkat “Sangat Sehat”, Sedangkat untuk rasio NPM itu pada peringkat “Sehat”, dan rasio LDR dan ROA berada di Peringkat “Cukup Sehat”. Sedangkan untuk PT Bank Negara Indonesia (Persero) Tbk untuk rasio CAR, KAP, ROA, BOPO, NPL berada pada Peringkat “Sangat Sehat” dan untuk rasio NPL dan LDR berada pada Peringkat “Sehat”.
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

Page 6 of 14 | Total Record : 131

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