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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 6 Documents
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Search results for , issue "Vol. 2 No. 3 (2022): Journal of Accounting and Digital Finance" : 6 Documents clear
Pengaruh capital adequacy ratio, debt to equity ratio, dan ukuran perusahaan terhadap profitabilitas Bank Umum Syariah di Indonesia: Peran islamic social reporting sebagai pemoderasi Yunita Ningtyas; Abdul Aziz Nugraha Pratama
Journal of Accounting and Digital Finance Vol. 2 No. 3 (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.v2i3.125

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Debt To Equity Ratio (DER), and Firm Size on Profitability (ROA) with Islamic Social Reporting (ISR) as a moderating variable. This type of research is quantitative research with secondary data in the form of panels. The population in this study were 14 Islamic Commercial Banks in Indonesia for the 2016-2020 period. Sample selection using purposive sampling method. The analytical technique used is multiple linear regression analysis. The results of this study found that the Capital Adequacy Ratio (CAR) and Debt To Equity Ratio (DER) had a negative and insignificant effect on profitability. However, Firm Size has a negative and significant effect on profitability (ROA). Islamic Social Reporting (ISR) does not moderate the effect of Capital Adequacy Ratio (CAR) and Debt To Equity Ratio (DER) on profitability (ROA). However, it moderates the Firm Size variable on profitability (ROA).
Profitabilitas pada bank umum syariah dan peran biaya intermediasi, capital adequacy ratio, pembiayaan mudharabah, financing to deposit ratio, dan dana pihak ketiga Gabriell Lisna Affandy; Yusvita Nena Arinta
Journal of Accounting and Digital Finance Vol. 2 No. 3 (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.v2i3.214

Abstract

This study aims to determine the effect of bank intermediation costs, capital adequacy ratio, mudharabah financing, financing-to-deposit ratio, and third-party funds on profitability in Islamic commercial banks for the 2016-2020 period. This research type is quantitative, while the analysis method uses multiple linear regression. The results of this study indicate that intermediation costs significantly positively affect profitability (return on assets). In contrast, the capital adequacy ratio, mudharabah financing, financing-to-deposit ratio, and third-party funds do not affect the profitability of Islamic commercial banks.
Peran profitabilitas dalam memediasi leverage dan total asset turnover tehadap beta saham Wahyuningsih Wahyuningsih; Faqih Nabhan
Journal of Accounting and Digital Finance Vol. 2 No. 3 (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.v2i3.261

Abstract

This study aims to determine the effect of leverage and total asset turnover on stock beta with profitability as an intervening variable in companies listed on the Jakarta Islamic Index 70 (JII70) for the 2018–2020 period with a sample of 38 companies taken based on purposive sampling technique. The analysis used includes descriptive tests, classical assumption tests, hypothesis testing, and path analysis. The results of the analysis show that the leverage variable has a significant positive effect on stock beta. while the variables of total asset turnover and profitability have no effect on stock beta. And in the path analysis, it is known that the effect of leverage and total asset turnover on stock beta cannot be mediated by the profitability variable.
Faktor-faktor yang mempengaruhi kinerja pemerintah daerah Erika Triwulandari; Desy Nur Pratiwi; Darmanto Darmanto
Journal of Accounting and Digital Finance Vol. 2 No. 3 (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.v2i3.432

Abstract

Regional financial management is entirely in the hands of the local government so that it will show the resulting performance. This study aims to determine the factors influencing local government performance in the Boyolali District SKPD for 2021. The sampling method was purposive, with a total sample of 80 respondents. This study uses multiple linear regression. The results of this study show that the implementation of the regional financial accounting system does not affect the performance of local governments in the Boyolali Regency. In contrast, regional financial management and organizational commitment significantly positively affect local government performance in the Boyolali Regency.
Environmental performance, Islamic corporate governance, and liquidity's impact on financial performance with sustainability reporting as a mediating factor Artias Rismawati; Anton Bawono
Journal of Accounting and Digital Finance Vol. 2 No. 3 (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.v2i3.456

Abstract

This study aims to determine the effect of environmental performance, Islamic corporate governance, and liquidity on financial performance in companies listed on ISSI and perform a Performance Assessment Program in Environmental Management with sustainability reporting as an intervening variable. This type of research is quantitative and uses secondary data obtained through each company's website and the Ministry of Environment and Forestry of the Republic of Indonesia 2014-2021. The analytical tool used is path analysis. The results of this study show that the environmental performance variable has a significant positive effect on financial performance. Islamic corporate governance and liquidity variables do not affect financial performance. Then the environmental performance variables, Islamic corporate governance, and liquidity do not affect sustainability reporting. Sustainability reporting cannot mediate the relationship between environmental performance, Islamic corporate governance, and liquidity on financial performance. However, the sustainability reporting variable significantly negatively affects financial performance.
Pengaruh corporate social responsibility dan good corporate governance terhadap agresivitas perpajakan Dea Anas Stasya Insani; Ahmad Wahyudin; Laily Nur Aini; Zulviar Anas
Journal of Accounting and Digital Finance Vol. 2 No. 3 (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.v2i3.191

Abstract

This study aims to empirically examine the effect of corporate social responsibility and GCG (good corporate governance) on tax aggressiveness. The dependent variable used in this study is aggressive tax planning, which is measured using ETR (effective tax rates). The independent variables in this study are corporate social responsibility and GCG (managerial ownership, audit committee, and audit quality). This study is based on a sample of 110 manufacturing companies listed on the Indonesia Stock Exchange in 2012–2016. The study sample was selected by purposive sampling and obtained from 22 companies per year that fulfill the criteria. Data were analyzed using multiple linear regression analysis. The results show that CSR, managerial ownership, and audit quality do not affect the action of aggressive tax. Meanwhile, the audit committee shows the existence of influence on the activity of aggressive tax.

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