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Mohammad Rofiuddin
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nurscienceinstitute@gmail.com
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+6285727325650
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journal.jadfi@gmail.com
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Nur Science Institute Jl. Abdul Majid Cabean Mangunsari Sidomukti, Salatiga, Jawa Tengah
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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. 2 No. 2 (2022): Journal of Accounting and Digital Finance" : 5 Documents clear
Komparasi metode activity based costing system dan metode penetapan tarif jasa rawat inap Rumah Sakit Umum PKU Muhammadiyah Jatinom Alfiati Nurrokhmini
Journal of Accounting and Digital Finance Vol. 2 No. 2 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v2i2.574

Abstract

This study aims to get an overview of the effect of hospital operating costs on inpatient service rates at RSU PKU Muhammadiyah Jatinom. The results of this study will provide management with information for making decisions about setting rates for inpatient services at PKU Muhammadiyah Jatinom General Hospital in the future. It used a comparative descriptive analysis that compared the activity-based costing system method and the method of determining inpatient service rates used by the hospital. Based on the research and evaluation of the data obtained, operational costs affect the hospital's determination of the inpatient service rate. Hospitals can lose patients if they continuously use conventional methods without considering their activities' costs. Predictions using the activity-based costing system method are used as a reference to determine the rates of inpatient services that will be achieved in the future and to anticipate future losses.
Pengaruh kepercayaan, kepemimpinan transformasional, dan kualitas laporan keuangan terhadap keandalan pencatatan keuangan Pondok Pesantren Agustina Kurniawati; Nur Huri Mustofa
Journal of Accounting and Digital Finance Vol. 2 No. 2 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v2i2.353

Abstract

This study examines the effect of trust, transformational leadership, and the quality of financial reports on the accountability of Islamic boarding schools. This research is a type of quantitative research using a questionnaire as a data collection method. The number of samples used was 29 Kholaf Islamic boarding schools in Temanggung Regency. Data analysis used a multiple linear regression approach. The results showed that the trust variable did not affect the accountability of Islamic boarding schools. In contrast, the variables of transformational leadership and the quality of financial reports harmed the accountability of Islamic boarding schools.
Mengukur risiko pembiayaan terhadap pembiayaan murabahah dengan menggunakan moderated regression analysis Fajar Apriliani; Mohammad Rofiuddin
Journal of Accounting and Digital Finance Vol. 2 No. 2 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v2i2.367

Abstract

This study analyzes the effect of capital adequacy and financing-to-deposit ratio profit margin on Murabaha financing with financing risk as a moderating variable. This study uses secondary data in the form of panel data. The population in this study were all Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the 2016-2020 period, namely BRI Syariah Banks, BNI Syariah Banks, BCA Syariah Banks, Mandiri Syariah Banks, Muamalat Indonesia Banks, Mega Syariah Banks, Victoria Syariah Banks, Bank Panin Dubai Syariah, Bank Jabar Banten Syariah, Bank Syariah Bukopin. The sample of this study amounted to 10 Islamic Commercial Banks. The data analysis method approach used is Moderated Regression Analysis. The results of this study indicate that Capital Adequacy does not affect Murabahah Financing. FDR harms Murabaha Financing. Profit Margin has a positive effect on Murabaha Financing. NPF does not moderate the effect of CAR on Murabahah Financing. NPF moderates the effect of FDR on Murabahah Financing. NPF moderates the effect of Margin on Murabahah Financing.
Pengaruh akuntanbilitas, transparansi dan peran perangkat desa dalam pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Kecamatan Juwiring Rendi Saputra; Darmanto Darmanto; Suhesti Ningsih
Journal of Accounting and Digital Finance Vol. 2 No. 2 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v2i2.438

Abstract

This study aimed to determine the effect of accountability, transparency, and the role of village officials together and individually on the management of village revenue and expenditure budget in Juwiring District, Klaten Regency. The population used in the study was employees who worked in 19 village offices throughout Juwiring District, Klaten Regency. The research samples were 95 respondents. Withdrawal of samples in this study using purposive sampling techniques. The data analysis method used in this study is multiple linear regression. The test results show that accountability, transparency, and the village apparatus's role simultaneously affect the Village Budget's management (APBDes). Accountability and transparency significantly positively affect managing the Village Budget (APBDes). At the same time, the role of the village apparatus has no significant effect on managing the Village Budget and Expenditure Budget (APBDes) in the Juwiring District, Klaten Regency.
Peran penting bank efficiency dalam memediasi pengaruh income diversification dan bank liquidity terhadap bank performance Riska Amalia Utami; Faqih Nabhan
Journal of Accounting and Digital Finance Vol. 2 No. 2 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v2i2.48

Abstract

This study aims to determine the effect of income diversification and bank liquidity on bank performance with bank efficiency as an intervening variable in Islamic Commercial Banks in Indonesia in 2010-2019. The results show that income diversification has a positive and insignificant effect on bank performance, bank liquidity has a positive and insignificant effect on bank performance, income diversification has a positive and significant effect on bank efficiency, bank liquidity has a positive and insignificant effect on bank efficiency, bank efficiency has a negative and significant effect on bank efficiency.

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