JFAS: Journal of Finance and Accounting Studies
JFAS fokus pada masalah utama dalam pengembangan ilmu Akuntasni dan keuangan dalam bentuk pemikiran/ide konseptual dan hasil penelitian meliputi: Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika dan Profesionalisme akuntan, Pendidikan Akuntansi, Perpajakan, Pasar Modal, Perbankan, Sistem Informasi Akuntansi, Sustainability Reporting Green Accounting.
Articles
73 Documents
<![CDATA[Pengaruh Perputaran Kas dan Perputaran Persediaan terhadap Profitabilitas Perusahaan Sub Sektor Advertising Printing Media yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Ainia Rahmawati]]>;
<![CDATA[Susanti Susanti]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 1 (2019): February ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v1i1.167
<![CDATA[The purpose of this research was to know the influence of cash turnover and inventory turnover on the profitability of the advertising printing media sub-sector companies registered in Indonesia Stock Exchange. This study used quantitative methods. There were two independent variables: cash turnover (X1) and inventory turnover (X2) in this research, and the dependent variable is profitability (Y). The instrument used in this research is secondary data with engineering data retrieval form of documentation of the financial statements. The result showed that cash turnover had an impact on profitability. However, the effect of this variable was negative. This negative effect could be interpreted that an increase in cash turnover would precisely be followed by the profitability decrease. On the other hand, inventory turnover had no influence on profitability. But, both cash turnover and inventory turnover simultaneously influenced the profitability.]]>
<![CDATA[Pengaruh Penerapan E-Filling dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pare Kediri ]]>
<![CDATA[Azhimatul Fikri Izzati]]>;
<![CDATA[Dwi Ari Pertiwi]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 1 (2019): February ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v1i1.168
<![CDATA[The purpose of this study is to determine the effect of the application of E-filling and awareness of taxpayers on the compliance of individual taxpayers in KPP Pratam Pare Kediri This study uses quantitative methods with a population of 48,114 taxpayers and 397 samples of taxpayers using the formula slovin. The result of this research is partial influence on the application of e-filling on compliance of individual taxpayer. This negative influence shows that the higher the cash turnover, the value of profitability will decrease. Inventory turnover has no effect on profitability. Then simultaneously the cash turnover and inventory turnover have an effect onprofitabiliti.]]>
<![CDATA[Pengaruh Sanksi Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Usaha (Studi Kasus KPP Pratama Pare) ]]>
<![CDATA[Faizatul Azizah]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 1 (2019): February ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v1i1.169
<![CDATA[This research aimed to know how big the influence of tax sanction and tax socialization on taxpayer compliance of individuals who conducted business in KPP Pratama Pare. The population in this study are taxpayers of individuals who conduct business activities registered on KPP Pratama Pare. Based on data until the end of 2016 there are 43,769 individual taxpayers conducting business activities. Sampling method is simple random sampling with sample number 397 taxpayer. The results of simultaneous research Tax Sanctions and Socialization Taxation provide a significant effect on Personal taxpayer Compliance. Partially the tax sanction does not give a significant influence on Personal Taxpayer Compliance while Taxation Socialization gives negative and significant influence to Personal taxpayer Compliance. For the future efforts in implementing socialization should be increased with target and more intensive by KPP Pratama Pare and is expected to implement the enforcement of tax sanctions in accordance with applicable tax rules.]]>
<![CDATA[Pengaruh Tingkat Pengetahuan Pajak dan Penerapan E-Billing Terhadap Kepatuhan Wajib Pajak Orang Pribadi dan Badan di Kantor Pelayanan Pajak Pratama Pare ]]>
<![CDATA[Mutiara Rosyidah]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 1 (2019): February ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v1i1.170
<![CDATA[This research is to know: (1) the effect of tax knowledge on taxpayer compliance of individual and corporate. (2) the effect of the application of E-Billing on taxpayer compliance of individuals and corporate. (3) the effect of tax knowledge and the application of E-Billing on taxpayer compliance of individuals and corporate. Population in this research is individual taxpayer and taxable income corporate (PKP) at Tax Office Pratama Pare. Sampling technique is by random sampling with a sample size of 110 respondents. This study uses primary data that is questionnaire. This research uses quantitative descriptive method with multiple regression analysis model. The results of this study indicate that: (1) The level of tax knowledge has a positive and significant impact on taxpayer compliance of individuals and corporate. (2) The application of E-Billing has a positive and significant impact on taxpayer compliance of individuals and corporate.(3) The level of tax knowledge and application of E-Billing has a positive and significant effect on taxpayer compliance of individuals and corporate.]]>
<![CDATA[Pengaruh Net Profit Margin dan Current Ratio Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Manufaktur Sub Sektor Plastik dan Logam ]]>
<![CDATA[Maf’ul Nadhifah]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 1 (2019): February ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v1i1.171
<![CDATA[This study aims to examine the effect of Net Profit Margin (NPM) and Current Ratio on disclosure of corporate social responsibility (CSR). Net Profit Margin (NPM) is used by companies to determine the company's ability to achieve profits by comparing net income with sales volume. Current Ratio is used to measure a company's ability to pay its obligations. This study used 95 populations and samples from the manufacturing companies of the plastic and packaging sub-sectors listed on the Indonesia Stock Exchange as many as 75 for the period 2012-2016, with a purposive sampling method. The results of the study show that: (1) Net Profit Margin has no effect on CSR disclosure, not all companies that get high profit rates will allocate funds for corporate social responsibility programs because the profits generated will be reprocessed through asset development. (2) Current Ratio does not affect CSR disclosure.]]>
<![CDATA[Analisis Sistem Penyusunan Laporan Keuangan Konsolidasi di Yayasan Hasyim Asy’ari ]]>
<![CDATA[Humaidi Humaidi]]>;
<![CDATA[Susanti Susanti]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 2 (2019): Juny ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v1i2.172
<![CDATA[The purpose of this study is to analyze the arrangement of financial report system in the institution unit and the report as a whole (consolidation) made by the foundation, and to reconstruct the consolidation financial report based on the (PSAK) Number 4. This study is qualitative research. The primary and secondary data are taken from the interview, observation and documentation. To analyze the data this study used Miles data stages and Huberman, there are collecting the data, data reduction, presenting and concluding the data. The result of this study shows that the financial report used by the institution in each unit is still using single entry. The financial report used by Hasyim Asy’ari Foundation does not appropriate with PSAK 4 about the consolidation report.]]>
<![CDATA[Pengaruh Penyajian dan Aksesibilitas Laporan Realisasi Dana Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Desa Pulosari, Kecamatan Bareng, Kabupaten Jombang) ]]>
<![CDATA[Siti Mureni]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 2 (2019): Juny ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v1i2.173
<![CDATA[This type of research is quantitative research. Data collection technique used is questionnaires. The purpose of the study was to determine the effect of the presentation and accessibility of the report on the realization of village funds on the accountability of village fund management in Pulosari, Bareng , Jombang. The data analysis technique used is multiple linear regression analysis. The results of this study indicate a positive and significant influence from the presentation and accessibility of the realization report on the accountability of village fund management. This shows that if the Pulosari government presents a report on the realization of village funds well and the accessibility of reports is easy to obtain, it will increase the accountability of the Pulosari government. The Accountability is needed as an illustration that the organization of the organization is going well.]]>
<![CDATA[Analisis Sistem Informasi Akuntansi Penjualan dalam Upaya Meningkatkan Efektivitas Pengendalian Intern (Studi Pada Perum BULOG Sub Divre Kediri) ]]>
<![CDATA[Nurlailatul Fitriyah]]>;
<![CDATA[Dwi Ari Pertiwi]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 2 (2019): Juny ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v1i2.174
<![CDATA[This research aims to acknowladge how the application of accounting information system sales and the implementation of accounting information system sales in effort to improve internal control effektiveness at Perum Bulog Sub Divre Kediri. The research is a case study. The analyzed method were using the methods of analysis deskriptif. The result of this reasearch ishow that the application of accounting information system sales and the implementation of accounting information system sales in effort to improve internal control effektiveness at Perum Bulog Sub Divre Kediri most have been applicated and implemented in accordance with the theory formulate, then it can be concluded that the application of accounting information system sales and the implementation of accounting information system sales in effort to improve internal control effektiveness at Perum Bulog Sub Divre Kediri is running well.]]>
<![CDATA[Pengaruh Rasio Likuiditas, Solvabilitas dan Profitabilitas Terhadap Kinerja Keuangan pada Sub Sektor Perbankan Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 ]]>
<![CDATA[Fuji Harianto]]>;
<![CDATA[Ika Zutiasari]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 2 (2019): Juny ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v1i2.175
<![CDATA[This research has purpose to test the influence of liquidity ratio with formula Loan to Deposit Ratio (LDR), solvency ratio with formula Capital Adequacy Ratio (CAR) and profitability ratio with operating expense operating income (BOPO) toward financial performance with formula Return on Asset (ROA). This research using time series data from financial report and annual reports banking firms wich listed on BEI. After passed the purposive sampling phase, then the sample that are worth using are 32 banking companies firms wich listed on BEI. The analysis technique used is multiple regression analysis. From the F test shows that of liquidity, solvency and profitability variable simultaneously affect significantly to financial performance Return On Asset (ROA). The result of t test shows that liquidity ratio (LDR) and solvency (CAR) variables has not significant effect to the financial performance (ROA). Profitability (BOPO) variable has a negative and significant effect to the financial performance (ROA).]]>
<![CDATA[Pengaruh Working Capital Turnover dan Leverage Terhadap Financial Distress (Study Empiris pada Perusahaan Jasa SubSektor Property, Real Estate dan Kontruksi Bangunan yang Tercatat di Bursa Efek Indonesia) ]]>
<![CDATA[Rahayu Lestari]]>;
<![CDATA[Meta Ardiana]]>
<![CDATA[ JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 2 (2019): Juny ]]>
Publisher : <![CDATA[Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari ]]>
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DOI: 10.33752/jfas.v1i2.176
<![CDATA[This study aims to determine whether or not the influence of Working Capital Turnover and Leverage to Financial Distress (Empirical Study on Service Company Sub Sector Property, Real Estate and Building Construction Listed on Indonesia Stock Exchange) during the period 2012-2017. Independent variable Working Capital Turnover using Net Working Capital Turnover and leverage using debt to assets ratio (DAR). The dependent variable of financial distress uses Z-Score Altman Modification. The research method used is quantitative method. The type of data is secondary data obtained from the official website of BEI namely www.idx.co.id. Data analysis used is multiple linear regression analysis. The results showed that the Working Capital Turnover variable had a positive effect on financial distress, meaning that if the faster or higher the working capital turnover, the financial condition would be fine and vice versa. Leverage variables have a negative effect on financial means that if the level of debt that finances assets is not too high, then the financial condition will be fine and vice versa.]]>
