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Journal of Accounting and Digital Finance

jadfi
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Published by Nur Science Institute

ISSN : - EISSN : 2776639X DOI : https://doi.org/10.53088/jadfi

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Journal of Accounting and Digital Finance (JADFi) [ ISSN 2776-639X] embraces a range of methodological approaches in identifying and solving significant prioritized accounting issues. Submissions are encouraged across all areas on accounting, finance, and cognate disciplines. It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect. Priority areas Descriptive data and commentary that addresses the accounting standard-setting agenda. Descriptive data and commentary that addresses changes to laws and regulations that affect business, Dealing with regulators, Reporting for the future - climate change, sustainability, natural environment, Accounting and finance research that addresses UN Sustainable development goals, Auditing for the future, Accounting education - needs and trends, The future of the profession, including the academic profession and professional practitioners, Taxation policy and outcomes, Forensic Accounting, Fraud - identification & detection, Corporate and behavioral governance, Technology affecting accounting, Alternative reporting formats, Integrated reporting, Accounting and e-business, Non-financial reporting, Non-financial performance measurement and reporting, Corporate Governance, Business Ethics and Corporate Culture, Financial reporting quality, financial technology, cryptocurrency

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 37 Documents

1 2 3 4

Pengaruh NPF, FDR, dan BOPO terhadap tingkat bagi hasil deposito mudharabah: ROA sebagai variabel moderating Aninda Eva Riri Indah Damayanti; Arna Asna Annisa
Journal of Accounting and Digital Finance Vol. 1 No. 1 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

This study aims to analyze the effect of non-performing financing, financing to deposit ratio, and operational costs and operational income on the profit-sharing rate of mudharabah deposits with return on asset as a moderating variable. This research is quantitative research with data panels. The population in this study was 14 Islamic Commercial Bank in Indonesia for the period 2015-2019. The sample selection used the purposive sampling method. The analysis technique used is multiple linear regression analysis. The results found that non-performing financing and operational costs and operational income have a negative effect on the profit-sharing rate of mudharabah deposits. However, the financing to deposit ratio has a positive effect on the profit-sharing rate of mudharabah deposits. Return on assets does not moderate the non-performing financing and financing to deposit ratio variable but does moderate operational costs and operational income variable on the profit-sharing rate of mudharabah deposits.

Faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility Inge Savitri; Desy Nur Pratiwi; Sumadi Sumadi
Journal of Accounting and Digital Finance Vol. 1 No. 1 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

The company makes an economic and social contribution to society in the form of corporate social responsibility (CSR). This study aims to examine the factors that influence CSR disclosure in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The sampling method was purposive sampling, with a sample size of 27 companies. This study uses multiple linear regression. The results showed that profitability, company growth (growth), and company size (Size) were partially related to CSR disclosure.

Determinan profitabilitas perbankan syariah di Indonesia: peran moderasi non performing financing Muhammad Abdul Malik; Saiful Anwar
Journal of Accounting and Digital Finance Vol. 1 No. 1 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

This study aims to examine the effect of profit sharing, BOPO and financing on profitability with non-performing financing (NPF) as a moderating variable. This study uses linear regression analysis of panel data on 11 Islamic Commercial Banks (BUS) for the 2015-2019 period in Indonesia. The results of this study indicate that profit sharing and financing have a positive effect, BOPO has a negative effect on the profitability of Islamic banking in Indonesia. The relationship between profit sharing and financing in Islamic banking is moderated by non-performing financing, but not with the relationship for financing and operating income (BOPO) which is not able to moderate by non-performing financing. This research contributes to Islamic banking in Indonesia in order to make effective financing with results sharing and operational cost efficiency in operating income (BOPO) so that performance can improve financial performance.

Faktor-faktor yang mempengaruhi profitabilitas pada Bank Umum Syariah Rina Rina; Mohammad Rofiuddin
Journal of Accounting and Digital Finance Vol. 1 No. 1 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

The purpose of this study was to determine the effect of Financing To Deposit Ratio, Net Interest Margin, Corporate Social Responsibility, and Non-Performing Financing on Profitability in Islamic Commercial Bank. The sample used in this study was 12 banks with the sampling technique using purposive sampling. The analytical method used is multiple linear regression. The results show that the variable Financing To Deposit Ratio, Net Interest Margin has a positive effect on profitability. While Corporate Social Responsibility has no effect on profitability. Non-Performing Financing has a negative effect on profitability.

Analisis pengaruh pengetahuan awal, efikasi diri, kecerdasan emosional, perilaku belajar, dan budaya terhadap tingkat pemahaman akuntansi mahasiswa perbankan syariah Fany Indriyani
Journal of Accounting and Digital Finance Vol. 1 No. 1 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

The study aimed to examine the effect of prior knowledge, self-efficacy, emotional intelligence, learning behavior, and culture on the level of significance accounting understanding of Islamic banking students in Salatiga. This study uses primary data by providing questions in the form of questionnaires distributed to respondents who are students of the Islamic Banking Study Program, Faculty of Economics and Islamic Business, IAIN Salatiga. The sample was selected using the purposive sampling method. A total number of 180 questionnaires were sent out and 160 questionnaires can be processed. The data is processed by multiple linear regression analysis to prove the hypothesis. The results showed that partially the effect of prior knowledge has a significant effect on accounting understanding, although the four other variables, namely self-efficacy, emotional intelligence, learning behavior, and culture have no effect on the level of accounting understanding of Islamic banking students in other cities.

Pengaruh net profit margin, current ratio, total assets turn over terhadap harga saham dengan laba sebagai variabel mediasi pada perusahaan di JII70 Putri Ade Stya; Nur Kabib
Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

This study aims to determine the effect of net profit margin, current ratio, total assets turnover on stock prices with profit as a mediating variable in companies listed on the Jakarta Islamics Index70 (JII70) for the 2018-2020 period. This study uses quantitative data in financial statements with path analysis as data analysis. The population used is 70 companies in JII70 with a sample of 150 for three years. The results showed that the variables of net profit margin and return on assets affected stock prices, while the current ratio and total assets turnover did not affect stock prices. The variable net profit margin and total assets turnover affect the return on assets, while the current ratio variable does not affect the asset return. Furthermore, the return on assets variable can mediate the current ratio variable to the stock price but cannot mediate the net profit margin and total assets turnover variable on the stock price.

Pengaruh leverage, likuiditas, dan capital intensity terhadap tax avoidance dengan komite audit sebagai variabel moderating Fitriyatul Khasanah; Fany Indriyani
Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

The purpose of this study was to determine the effect of Leverage, Liquidity, and Capital Intensity on Tax Avoidance with Audit Committee as a Moderating Variable in Companies Listed in the Jakarta Islamic Index (JII) 2015-2020. This research is included in the category of quantitative research with a sample selection model using purposive sampling. The selected sample is eight companies. The research data was analyzed using the moderated regression analysis method. The results showed that partially the leverage variable had a negative and significant effect on tax avoidance. The liquidity variable had a negative and insignificant effect on tax avoidance. The capital intensity variable had a positive and insignificant effect on tax avoidance. Meanwhile, simultaneously the variables of leverage, liquidity, and capital intensity cannot affect tax avoidance (ETR). Based on the Moderated Regression Analysis (MRA) test results, the moderating variable is that the audit committee can moderate the effect of leverage on tax avoidance, and the audit committee cannot moderate the effect of liquidity and capital intensity on tax avoidance.

Pengungkapan islamic social reporting yang dimoderasi komisaris independen dengan teknik moderated regression analysis Febrianti Safitri; Mohammad Rofiuddin
Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

The purpose of this study is to obtain empirical evidence regarding the effect of firm size, profitability, and leverage on the disclosure of Islamic social reporting (ISR) with independent commissioners as moderating variables. This study applies secondary data in the form of panel data from the annual financial statements of 11 Islamic commercial banks in 2016-2020 through the purposive sampling technique. The analytical technique used is multiple linear analysis and moderated regression analysis (MRA). The research proves that firm size and leverage variables have a positive effect on ISR; profitability harms ISR. Meanwhile, analysis through independent commissioners shows that independent commissioners are unable to moderate firm size and profitability on ISR. Meanwhile, independent commissioners can moderate leverage on ISR.

Peran ukuran perusahaan dalam hubungan antara dewan direksi, komite audit dan likuiditas dengan profitabilitas Dewi Fatimah; Taufikur Rahman
Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

This study aims to determine the effect of the Board of Directors, Audit Committee, and Liquidity on Profitability with Company Size as Moderating Variable in Islamic Banking in Indonesia for the 2016-2020 period. This type of research is quantitative research with secondary data in panels. The number of samples in this study is 11 Islamic Commercial Bank using the purposive sampling method with criteria determined by researchers. The analytical method used is the Moderated Regression Analysis (MRA) test. The results show that the board of directors and audit committee harm profitability; the current ratio positively affects profitability. The Moderated Regression Analysis (MRA) test shows that company size can moderate the effect of the audit committee on profitability. However, company size cannot moderate the influence of the board of directors and current ratio on profitability.

Analisis pengaruh dana pihak ketiga dan pembiayaan perbankan syariah terhadap pertumbuhan ekonomi Indonesia tahun 2011-2021 Yasmine Sekar Arum; Risdiana Himmati
Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

As a financial institution, banks have a crucial role in the Indonesian economy to improve people's living standards through the intermediation function in raising funds from the community and channeling funds to the community. This function in Islamic banking is carried out with third-party funds and financing. The purpose of this study is to find out the influence of third-party funds and Islamic banking financing on Indonesia's economic growth. This research uses a quantitative approach using secondary data (time series), namely third-party fund data and financing, namely mudharabah financing, musyarakah, murabahah, istishna', and qard from Islamic Banking Statistics by OJK and Gross Domestic Product data by BPS from the first quarter of 2011 to the second quarter of 2021. Researchers used the Error Correction Model (ECM) analysis technique in the analysis. The results of this study are variables that affect economic growth in the long term: mudharabah financing and musyarakah, while in the short term is mudharabah financing. Variable third-party funds, murabahah, istishna' and qard do not affect economic growth in the short and long term.

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Contact Name
Mohammad Rofiuddin

Contact Email
nurscienceinstitute@gmail.com

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+6285727325650

Journal Mail Official
journal.jadfi@gmail.com

Editorial Address
Nur Science Institute Jl. Abdul Majid Cabean Mangunsari Sidomukti, Salatiga, Jawa Tengah

Location
Kota salatiga,

Jawa tengah

INDONESIA

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Mohammad Rofiuddin

Contact Email nurscienceinstitute@gmail.com

Phone +6285727325650

Journal Mail Official journal.jadfi@gmail.com

Editorial Address Nur Science Institute Jl. Abdul Majid Cabean Mangunsari Sidomukti, Salatiga, Jawa Tengah

Location Kota salatiga, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Mohammad Rofiuddin

Contact Email
nurscienceinstitute@gmail.com

Phone
+6285727325650

Journal Mail Official
journal.jadfi@gmail.com

Editorial Address
Nur Science Institute Jl. Abdul Majid Cabean Mangunsari Sidomukti, Salatiga, Jawa Tengah

Location
Kota salatiga,

Jawa tengah

INDONESIA