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Yolanda Pratami
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Journal of Islamic Finance and Accounting Research (JAFAR)
Published by Universitas Islam Riau
ISSN : 29634504     EISSN : -     DOI : https://doi.org/10.25299/jafar.2024.16531
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Journal of Islamic Finance and Accounting Research (JAFAR) professionally managed and published by UIR PRESS in helping academics, researchers, and practitioners to disseminate their research results. UIR PRESS is a consortium in the field of social and applied sciences that plays an active role in developing the field of study following the Dikti guidelines, related to journal management which is one of the authorities of scientific organizations with research. Therefore, this journal exists in order to carry out this task.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 30 Documents
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PENGARUH PROFITABILITAS, INTENSITAS ASET TETAP, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK SAAT PANDEMI COVID-19 Ismayanti Ananda Putri; Siska; Yolanda Pratami
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 1 FEBRUARI (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.8692

Abstract

Tax avoidance is an attempt to reduce the tax burden but does not violate the applicable tax regulations. This study aims to examine and analyze the effect of profitability variables, fixed asset intensity, and sales growth on tax avoidance during the Covid-19 pandemic. This research includes quantitative research with an associative approach that uses secondary data in the form of quarterly financial reports I, II, and III. The population in this study were 47 large trading companies (wholesale: durable and non-durable goods) listed on the IDX in 2020. The research sample was selected using the purposive sampling method so that 18 companies were obtained over a span of 3 quarters in 2020. Data analysis used the technique multiple linear regression analysis. Based on the results of the tests that have been carried out, it shows that partially the profitability and sales growth variables have no significant effect on tax avoidance during the Covid-19 pandemic, while the fixed asset intensity variable has a significant effect on tax avoidance during the Covid-19 pandemic. Simultaneously, profitability variables, fixed asset intensity, and sales growth have a significant effect on tax avoidance during the Covid-19 pandemic.
PENGARUH LABA BERSIH, ARUS KAS OPERASI, DAN ARUS KAS BEBAS TERHADAP PEMBAYARAN DEVIDEN KAS PADA PERUSAHAAN KONTRUKSI BANGUNAN YANG TERDAFTAR DI BEI TAHUN 2016-2019 Raja Ade Fitrasari Mochtar; Siska; Samsu Rizal Putratama
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 1 FEBRUARI (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.8716

Abstract

The purpose of this study was to determine the effect of net income, operating cash flow and free cash flow on cash dividends in building construction companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019 partially or simultaneously. This research uses quantitative methods and uses secondary data sources. The population in this study is the building construction sub-sector companies listed on the IDX in 2016-2019. The method used in sampling is purposive sampling, so that through this method, there are 10 companies as samples from the total population of 16 companies.This study uses data analysis techniques consisting of descriptive statistical tests, classical assumption tests, multiple linear regression analysis and hypothesis testing on SPSS version 26. The results of this study prove that partially there is a significant effect of net income on cash dividends, while operating cash flows and cash flows Free cash each partially has no significant effect on cash dividends. Meanwhile, simultaneously net income, operating cash flow, free cash flow have a significant effect on cash dividends.
PENGARUH KINERJA KEUANGAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2015-2018 Mimelientesa Irman; Sherin Tanili; Haugesti Diana; Linda Hetri Suriyanti
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 1 FEBRUARI (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.8737

Abstract

The purpose of this research is to examine the effect of Financial Performance and Capital Structure to Firm Value in which Firm Size as moderating variable. Population of this research is 46 mining companies listed in Indonesia Stock Exchange period of 2015-2018. While the samples are 29 companies by using the purposive sampling method. The data analysis technique used is partial least square regression. The result of this research indicate that Financial Performance and Capital Structure have a positive effect on Firm Value. Firm Size cannot moderate the influence of Financial Performance and Capital Structure on the Firm Value.
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN SERTA LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Zulhelmy; Sukma
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 1 FEBRUARI (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.8740

Abstract

This study aims to find empirical evidence regarding the Effect of Corporate Governance consisting of the Board of Directors, Board of Commissioners Size, Audit Committee, Company Size and Leverage on Company Financial Performance (Study on Financial Institution Sub-Sector Service Companies Listed on the Indonesia Stock Exchange in 2017 -2019). This study uses purposive sampling method as a sample selection method. The population of this study is a service company sub-sector of financial institutions as many as 19 companies listed on the Indonesia Stock Exchange (IDX). Based on predetermined criteria, 16 companies were sampled in this study. Hypothesis testing in this study using multiple regression analysis techniques.The results show that partially the Board of Directors, the size of the Board of Commissioners and the Audit Committee have no significant effect on financial performance, firm size has a positive effect on financial performance, and leverage has a negative effect on financial performance. and simultaneously the Board of Directors, Board of Commissioners Size, Audit Committee, Company Size, Leverage have a significant effect on the company's financial performance.
ANALISIS PENERAPAN AKUNTANSI PADA TOKO OLEH-OLEH MAKANAN KHAS RIAU DI PEKANBARU Dian Saputra; Dian Tri Ramadhani
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 2 AGUSTUS (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.8786

Abstract

The study was conducted in the city of Pekanbaru. With regard to this research, the object is a souvenir entrepreneur typical of Riau food (oleh-oleh makanan khas Riau). The problem raised in this study is how the application of accounting carried out by riau food souvenirs in Pekanbaru and its conformity with basic concepts and accounting principles. The purpose of this research is to find out the suitability of the application of accounting carried out by riau food souvenirs in Pekanbaru with basic concepts and accounting principles. There are two types of data used in this study, Primary and Secondary data. The methods of data collection in this study are structured interviews, documentation and observations. While the data analysis technique used is Descriptive analysis. Based on the results of research and discussion that has been outlined, the application of accounting in riau food souvenirs in Pekanbaru has not been in accordance with basic concepts and accounting principles.
PENGARUH PELAKSANAAN REMOTE AUDIT TERHADAP KINERJA PEMERIKSA BPK PERWAKILAN PROVINSI RIAU SELAMA MASA PANDEMI Sanusi Ariyanto
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 1 FEBRUARI (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.8827

Abstract

Penelitian ini bertujuan mengetahui Pengaruh Penggunaan Remote Audit terhadap Kinerja Pemeriksa pada Kantor BPK Provinsi Riau. Variabel yang di gunakan dalam penelitian terdiri atas variabel independen yaitu Penggunaan dan variabel dependen yakni kinerja pemeriksa keuangan pada masa Pandemi . Untuk mengetahui pengaruh tersebut digunakan metode deskriptif dalam bentuk studi pengaruh (correlation studies) dengan pendekatan kuantitatif, diharapkan akan didapatkan hasil pengukuran yang lebih akurat tentang respon yang diberikan oleh responden, sehingga data yang berbentuk angka tersebut dapat diolah dengan menggunakan statistik yaitu uji normalitas, uji validitas , reliabilitas serta uji hipotesa T dan F. Populasi dalam penelitian ini di batasi pada pemeriksa keuangan Kantor BPK Provinsi Riau. Sampel penelitian yang digunakan dalam penelitian ini berjumlah sebanyak 30 orang pemeriksa keuangan. Pengambilan sampel dalam menggunakan kuosioner yang mengunakan skala likert. Analisis data dilakukan pada taraf signifikan 95%. Alat analisis yang digunakan dalam penelitian adalah analisis regresi. Hasil analisis dari penelitian ini diketahui bahwa variabel Pelaksanaan Remote Audit berpengaruh positif terhadap Kinerja BPK Perwakilan Provinsi Riau Selama Masa Pandemi.
ANALISIS FAKTOR YANG MEMPENGARUHI TINGKAT SEWA SUKUK IJARAH STUDI KASUS PADA PERUSAHAAN YANG MENERBITKAN SUKUK IJARAH DI BURSA EFEK INDONESIA TAHUN 2015-2020 Eka Nuraini Rachmawati; Randi Saputra
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 1 FEBRUARI (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.8871

Abstract

This study aims to determine whether Gross Domestic Product, Company Size, Bond Maturity, Debt to Equity Ratio (DER) affect the Sukuk Ijarah Rental Rate (Case Study on Companies Issuing Sukuk Ijarah In Indonesia Stock Exchange 2015-2020). The sample used in this study were 5 companies with the analytical method used, namely Quantitative Analysis. The results showed partially the variables Gross Domestic Product, Company Size, and Debt to Equity Ratio (DER) had no significant effect on the rental rate of Sukuk Ijarah and simultaneously Bond Maturity has a significant effect on the Rental Rate of Sukuk Ijarah.
PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT NAGARI KECAMATAN LINTAU BUO SUMATERA BARAT Ollavia Edri; Yusrawati; Siska
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 2 AGUSTUS (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.10281

Abstract

This study aims to determine the effect of accountability for village fund financial management and community empowerment on the welfare of the Nagari community, Lintau Buo District. This research is a descriptive study with a quantitative approach, using multiple linear regression analysis using SPSS version 16. The population in this study were all Nagari Devices and Community Leaders in Lintau Buo District and sampling using purposive sampling technique with 44 respondents. The results of the test are that the accountability of village fund financial management has a positive and significant effect on the welfare of the Nagari community and community empowerment positively and significantly on the welfare of the Nagari community.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA PADA NAGARI PANYALAIAN KECAMATAN X KOTO SUMATERA BARAT Nina Nursida; Shierly Tiara Princessa; Zulhelmy
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 2 AGUSTUS (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.10292

Abstract

Penelitian ini bertujuan untuk mendeskripsikan dan menjelaskan akuntabilitas dan transparansi pengelolaan dana desa yang ada di Nagari Panyalaian. Jenis penelitian yang digunakan bersifat deskriptif kualitatif. Data dikumpulkan dengan melakukan observasi, wawancara mendalam dengan beberapa informan terkait, dan dokumentasi. Selanjutnya data di analisis melalui tiga tahapan, yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa Pengelolaan Dana Desa di Nagari Panyalaian sudah akuntabel, tetapi belum optimal pada tahap pertanggungjawaan, pemerintah nagari menyampaikan laporan pertanggungjawaban realisasi pelaksanaan APBNagarinya pada bulan maret, yang mana seharusnya dalam penyampaian laporan pertanggungjawaban tersebut paling lambat satu bulan setelah akhir tahun anggaran. Kemudian untuk Transparansi Pengelolaan Dana Desa di Nagari Panyalaian belum transparan, karena tidak terdapat papan informasi yang menjelaskan tentang kas masuk serta kas keluar dalam menyelenggarakan kegiatan pengelolaan keuangan desa.
PENGARUH KOMPETENSI SDM DAN PENERAPAN SIA TERHADAP KUALITAS LAPORAN KEUANGAN Emkhad Arif; Zelnita Aulia Fitri
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 2 AGUSTUS (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.10329

Abstract

The purpose of this study was to determine the effect of human resource competence and the application of accounting information systems on the quality of financial reports for small and medium enterprises. This research was conducted in Siak and Kandis Districts. The types of data used in this study are primary data and secondary data. Primary data is data obtained by quesioners with business employees or business owners who handle the preparation of financial statements. Secondary data is data obtained from documents and reports related to research. Data collection techniques used are interviews, questionnaires and documentation. While the data analysis technique is multiple linear regression analysis. The results showed that the variable of human resource competence had a significant effect on the quality of the financial statement of small and medium enterprises, while the application of an accounting information system had a significant effect on the quality of financial reports and the competence of human resources and the application of an accounting information system had a significant on the quality of business financial statement small and medium.

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