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All Journal JFAS: Journal of Finance and Accounting Studies
Rachma Agustina
Universitas Hasyim Asy'ari
Economics, Econometrics & Finance

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Analisis Implementasi Kebijakan SAP Berbasis Akrual Dinas Pendapatan, Pengelolaan Keuangan dan Aset (DPPKA) Pemerintah Kota Mojokerto Ahmad Nasihuddin; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 1 (2020): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i1.187

Abstract

Implementation of Accrual-Based Government Accounting Standards (SAP) can increase accountability and transparency and can produce comprehensive financial reports that can be measured properly. The purpose of this study was to find out and analyze how the implementation of the Akrul- based Government Accounting Standards policy in the Revenue, Financial Management and Regional Assets Office of Mojokerto City was measured using Edward theory, 4 factors of successful implementation, namely communication, resources, disposition / attitude of implementers and bureaucratic structure. The methode used in this research is descriptive qualitative research methode. The results showed that the implementation of the Accrual-based Government Accounting Standards policy in the Department of Revenue, Financial Management and Regional Assets of Mojokerto City was already good, but still needed a slight improvement in the area of appointment and selection of employees.
Perlakuan Akuntansi Piutang Air pada PDAM di Jombang (Studi Kasus PDAM Tirta Kencana Kabupaten Jombang) Krisna Anggraini; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 2 (2020): Juny
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i2.191

Abstract

PDAM's income is obtained from the distribution of clean water to customers which is done on credit. Water receivables are the main contribution to PDAM Tirta Kencana of Jombang Regency. The research has a purpose to determine the accounting treatment of water receivables at PDAM Tirta Kencana is it in accordance with SAK ETAP or not. The method used is a qualitative method with a case study approach. The results showed the accounting treatment of water receivables at PDAM Tirta Kencana was in accordance with SAK ETAP. Water receivables are recognized when the List of Billed Water Accounts (DRD-A) is issued. Water receivables are recorded based on water meter readings.Water receivables are recorded based on water meter readings. Water receivables are valued at a number of receivables that can be collected. Water receivables are presented on the balance sheet as current assets. Allowance for water receivables is calculated in Time Series.
Faktor – Faktor Penyebab Underpricing Saham Saat Initial Public Offering di BEI Periode 2016 – 2018 Rizal Asrifin; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 3 No. 1 (2021): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v3i1.248

Abstract

Initial Public Offering (IPO) is a company activity in order to sale its shares to public with the purpose to increasing company capital, and aimed to have an impact on company’s prospect improvement that occur due to expansion with those added capitals. Underpricing is a phenomenon where the price of shares offered in the primary market has a lower price then the price of shares in the secondary market. The aim of this study is to investigate whether there is an impact on auditor's reputation, underwriter's reputation, and Return on assets (ROA) on the underpricing of shares in companies performing IPO on the Indonesian Stock Exchange from 2016-2018. The result of this research shows that auditor's reputation, underwriter's reputation, and the return on assets has a significant impact on the underpricing level.
Implementasi Sistem Bagi Hasil dan Perlakuan Akuntansi pada Pembiayaan Mudharabah Di KSPPS BMT An-Nuur Jombang Miftakhul Rohman Rohman; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 3 No. 1 (2021): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v3i1.271

Abstract

Revenue sharing system is a system that includes the procedure of distribution of business results between the fund owner (shohibul maal) and fund managers (mudharib). The main firmness of this investigating is to knowing the implementation of the share instrumentality in KSPPS BMT An-Nuur Jombang and Assess the conformity of Mudharabah financing accounting treatment with the nutrient of PSAK 105 Mudharabah Accounting. This type of investigating is a quality with a descriptive motion, time the object of this investigating is KSPPS BMT An-Nuur Jombang. The data grouping techniques in this study are observations and interviews and methods of analysis using data reduction.From the results of this study shoed that the procedure system for Mudharabah financing in KSPPS BMT An-Nuur Jombang Implement Revenue Sharing method. In PSAK 105 It is mall that this method makes gross profit as the basis for distributing business results, Accounting attention on Mudharabah financing in KSPPS BMT An-Nuur has not been phase amenable with PSAK 105. Acknowledgement of profit, acknowledgement of loss, acknowledgement of receivables and claim of loss in accordance with PSAK 105.
Co-Authors Ahmad Nasihuddin Krisna Anggraini Miftakhul Rohman Rohman Rizal Asrifin