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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 40 Documents

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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 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 struktur modal pada bank umum syariah Rofi’atun Rofi’atun; Rifda Nabila
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 analyze the effect of institutional ownership, tangibility, profitability, and liquidity on a capital structure with company size as a moderating variable. The type of this study is descriptive quantitative research using secondary data. The population in this study amounted to 14 sharia commercial banks, 10 sharia commercial banks were used as research samples obtained by using a purposive sampling technique. The results of this study indicate that profitability has a significant effect on capital structure. While the institutional ownership, tangibility, and liquidity has no effect on capital structure. Company size is able to moderate the relationship between institutional ownership and profitability on capital structure. However, company size is unable to moderate the relationship between tangibility and liquidity on capital structure.

Overview Faktor Penentu Nilai Perusahaan Isni Agustin; Arna Asna Annisa
Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

This research aims to analyze the effect of debt-to-equity ratio, return on asset, and current ratio on firm value as measured by economic value added. This research is quantitative research with use regression analysis. This research used secondary data sourced from the annual report of Islamic commercial banks for 2015–2020. The population in this research was 14 Islamic commercial banks in Indonesia for 2015-2020. The sample selection in this study uses purposive sampling to ensure 11 Islamic commercial banks. The results found that the debt-to-equity ratio has a negative and insignificant effect on firm value, return on assets has a positive and significant effect on firm value. The current ratio has a positive and significant effect on firm value. Meanwhile, Islamic social reporting can moderate the relationship between debt-to-equity ratio and return on assets to firm value but cannot moderate the current ratio and firm value.

Pengaruh size company, profitabilitas, dan likuiditas terhadap tax avoidance dengan struktur modal sebagai variabel intervening pada Bank Umum Syariah di Indonesia Novita Shinta Devi; Yusvita Nena Arinta
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 company size, profitability, and liquidity on tax avoidance with capital structure as an intervening variable. The data used in this research are quantitative data and path analysis as data analysis. This study uses panel data. The population in the study were all Islamic Commercial Banks registered with the OJK (Financial Services Authority) for the 2016–2020 period, namely 14 Islamic Commercial Banks. The samples taken in the study were 10 Islamic Commercial Banks using a purposive sampling technique. This study shows that company size and capital structure are insignificant, while profitability and liquidity positively affect tax avoidance. The capital structure cannot mediate the effect of company size, profitability, and liquidity on tax avoidance. However, simultaneously, the size of the company’s profitability, liquidity, and capital structure affects tax avoidance.

Pengaruh dewan pengawas syariah, ukuran perusahaan dan investment account holder terhadap pengungkapan Islamic social reporting dengan profitabilitas sebagai variabel moderating Anik Hariyanti; Arna Asna Annisa
Journal of Accounting and Digital Finance Vol. 1 No. 3 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

The study examined the effect of DPS (sharia supervisory board), size, and investment account holder on Islamic social reporting with profitability as moderating variable (a case study of sharia commercial banks registered at OJK 2015-2020). The type of research is quantitative by using moderated regression analysis (MRA) as data analysis and using secondary data in the form panel. Based on the study results, it is shown that partially the DPS (sharia supervisory board), size, investment account holder have positive and significant on Islamic social reporting. Profitability can moderate the effect of size on Islamic social reporting but negatively moderate the DPS (sharia supervisory board) and investment account holder on Islamic social reporting.

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.

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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

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Abstract

Abstract

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Abstract

Abstract

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