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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
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Kota salatiga,
Jawa tengah
INDONESIA
Journal of Accounting and Digital Finance
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 5 Documents
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Search results for , issue "Vol. 1 No. 1 (2021): Journal of Accounting and Digital Finance" : 5 Documents clear
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.703 KB) | DOI: 10.53088/jadfi.v1i1.7

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.909 KB) | DOI: 10.53088/jadfi.v1i1.8

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.514 KB) | DOI: 10.53088/jadfi.v1i1.17

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.625 KB) | DOI: 10.53088/jadfi.v1i1.18

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.616 KB) | DOI: 10.53088/jadfi.v1i1.19

Abstract

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.

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