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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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ANALISIS FINANCIAL DISTRESS MENGGUNAKAN METODE ALTMAN, SPRINGATE, ZMIJEWSKI DAN INTERNAL GROWTH RATE PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Poppy Camenia Jamil; Iffa Vadilla As’ad
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.2022.10332

Abstract

Telecommunications service providers are competing to get clients to utilize their services due to the rapid advancement of technology. If, on the other hand, the company is unable to compete, it will go bankrupt. The Altman Z-score, Springate, Zmijewski, and Internal Growth Rate models were used to determine the probability of bankruptcy in telecommunications businesses listed on the BEI. This research uses descriptive analysis method with quantitative approach. The population in this study were telecommunication companies listed on the Indonesia Stock Exchange by using purposive sampling method to obtain 5 telecommunication companies, namely PT Bakrie Telcom Tbk, PT XL Axiata Tbk, PT Smartfren Tbk, PT Indosat Tbk, and PT Telkomunikasi Indonesia Tbk. Data were analyzed using Altman, Springate, Zmijewski, and Internal Growth Rate methods. The results showed that of the five most consistently good companies overall, PT Telekomunikasi Indonesia, three could still be said to survive, and one company (PT Bakrie Telcom) was declared to be in a state of crisis or financial difficulty.
PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI, UMUR USAHA DAN SKALA USAHA PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DI KECAMATAN SENAPELAN Karin; Abrar
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.2022.10378

Abstract

This study aims to determine the effect of education level, accounting knowledge, business age and business scale of micro, small and medium enterprises (MSMEs) on the use of accounting information in Senapelan District. The method used in this research is simple random sampling. The type of data used is primary data. Data collection carried out in this study is the distribution of questionnaires. The sample of this study consisted of 74 businesses. Data processing was carried out using SPSS version 21 program tools. The research model used by the researcher was multiple linear regression analysis. Based on the results of the tests carried out, it was concluded that the level of education, accounting knowledge, business age and business scale had a significant effect on the use of accounting information on MSMEs in Senapelan District.
ANALISIS VALUE FOR MONEY PADA KINERJA ANGGARAN REALISASI DINAS SOSIAL KABUPATEN BENGKALIS PROVINSI RIAU Ikhsan Abdul Rahman; Efi Susanti
Journal Of Islamic Finance And Accounting Research Vol. 2 No. 1 FEBRUARI (2023): JAFAR 2023
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2023.10385

Abstract

This study aims to analyze the performance accountability of the Bengkalis District Social Servicethrough the principle of value for money. The type of research used is qualitative. Data collectiontechniques used are documentation and interviews. The data obtained are in the form of Performance Reports of Government Agencies of the Bengkalis Regency Social Service in 2020 and 2021. The results of this study indicate that in 2020 the economic calculation with a ratio value of 97.12% is categorized as economic, the efficiency calculation with a ratio value of 102.79% is said to be efficient. , and the calculation of effectiveness with a ratio value of 106.76%is categorized as effectiveness. In 2021 economic calculations with a ratio value of 88.91% are categorized as economical, efficiency calculations with a ratio value of 110.67% are categorizedas efficient, and effectiveness calculations with a ratio value of 99.14% are categorized as ineffective. Thus, the performance of the Bengkalis District Social Service in 2020 and 2021 in terms of economic, efficiency, and effectiveness (3E) elements has not met the value for money principle.
ANALISIS PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (PADA PERUSAHAAN SEKTOR INDUSTRI DAN KIMIA YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2017-2020) Hana Fahira; Yusrawati
Journal Of Islamic Finance And Accounting Research Vol. 2 No. 1 FEBRUARI (2023): JAFAR 2023
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2023.10958

Abstract

This study aims to determine and analyze the effect of environmental performance and environmental costs on profitability with firm size as a moderating variable in industrial and chemical sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research includes quantitative research using secondary data. The population in this study is the industrial and chemical sector companies listed on the Stock Exchange, with sampling using purposive sampling technique, which aims to obtain samples that match the research criteria. The sample used was 11 companies in the period 2017 to 2020. The data analysis techniques used were multiple regression analysis and moderated regression analysis (MRA). Based on the results of the tests that have been carried out, it shows that partially environmental performance has no effect on profitability, while environmental costs have an effect on profitability. Simultaneously, environmental performance variables, environmental costs, and firm size affect profitability. The moderating analysis of the firm size variable cannot moderate the relationship between environmental performance and profitability and the firm size variable cannot moderate the relationship between environmental costs and profitability.
ANALISIS PENERAPAN AKUNTANSI PERKOPERASIAN PADA KOPERASI SIMPAN PINJAM BUDI KARYA LUBUK TERAP SOREK SATU Dian Saputra; Herliana Wahyuningsih
Journal Of Islamic Finance And Accounting Research Vol. 2 No. 1 FEBRUARI (2023): JAFAR 2023
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2023.10982

Abstract

This research was conducted at the Savings and Loans Cooperative Budi Karya Lubuk Terap Sorek Satu with the aim of knowing whether the accounting practices used by the Savings and Loans Cooperative Budi Karya Lubuk Terap Sorek Satu were following generally accepted accounting principles. This study uses a descriptive methodology and a qualitative design. Technical analysis uses descriptive qualitative data analysis or data studies that characterize words or sentences and produce conclusions by taking a theoretical and logical approach to the existing subject. The study findings show that cooperatives have not made financial statements and accounting procedures that are transparent. Therefore, it is important to review the methods used in the preparation of financial statements. Transactions, journals, ledgers, trial balances, adjusting journals, worksheets, and financial statements are the first steps in preparing financial statements. After doing the research, it can be concluded that the Savings and Loans Cooperative Budi Karya Lubuk Terap Sorek Satu does not use accounting by generally accepted accounting standards.
ANALISIS PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020 Anggi Septa Risanty; Alfurkaniati; Burhanuddin
Journal Of Islamic Finance And Accounting Research Vol. 2 No. 1 FEBRUARI (2023): JAFAR 2023
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2023.11001

Abstract

This study aims to analyze the effect of Company Size, Financial Distress, and Audit Opinion on the Timeliness of Financial Reporting. The population used in this study was a Consumer Goods Industry company listed on the Indonesia Stock Exchange for the period 2018 to 2020 which amounted to 64 companies. Based on the sampling method using the Purposive Sampling method, a sample of 47 companies was obtained for 3 (three) years of observation from 2018 to 2020 with 141 observations (observations). The data analysis techniques used in this study are descriptive statistical analysis, logistic regression analysis and hypothesis testing using the SPSS 25 program. The results of this study show that Company Size and Financial Distress do not have a significant effect on the timeliness of financial reporting, while Audit Opinion has a significant effect on the Timeliness of Financial Reporting and the variables of Company Size, Financial Distress and Udit Opinion have a simultaneous effect on the timeliness of financial reporting.
DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA DI KABUPATEN KAMPAR Burhanuddin; Alfurkaniati; Rahmat Ismael yunef
Journal Of Islamic Finance And Accounting Research Vol. 2 No. 1 FEBRUARI (2023): JAFAR 2023
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2023.12294

Abstract

This research was conducted in villages in Gunung Sahilan District, Kampar Regency, with the aim of research to determine the Effect of Transparency, Accountability, Role of Village Apparatus, Community Participation and Effectiveness of Village Financial Management Performance, (Empirical Study on Villages in Gunung Sahilan District, Kampar Regency). This research is part of a quantitative research that is correlational. The data used are primary data with data collection techniques used are questionnaires and data analysis techniques using multiple regression methods. The results obtained indicate that partially and simultaneously the variables of Transparency, Accountability, Role of Village Apparatus, Community Participation and Effectiveness have a positive and significant effect on Village Financia lmanajement Performent.
PENGARUH FINANCIAL DISTRESS, INTENSITAS MODAL, LEVERAGE, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI Welni Rafida; Yolanda Pratami
Journal Of Islamic Finance And Accounting Research Vol. 2 No. 1 FEBRUARI (2023): JAFAR 2023
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2023.12328

Abstract

This study is entitled The Effect of Financial Distress, Capital Intensity. Leverage, and Profitability On The Accounting Conservatism (Empirical Study of Property and Real Estate Companies Listed on The Indonesian Stock Exchange For The 2019-2021 Period). This study aims to determine the effect of financial distress, capital intensity, leverage, and profitability on the accounting conservatism. This research is quantitative research with a descriptive approach. The population in this study amounted to 20 property and real estate companies listed on The Indonesian Stock Exchange for the 2019-2021 period. The research sample was selected using a purposive sampling technique in order to obtain 20 companies that met the criteria during the 2019-2021 time span. Data analysis using multiple linear regression analysis technique. Based on the results of the data analysis carried out, it show that the financial distress, capital intensity, and leverage significantly effect on accounting conservatism. The variable profitability has no significant effect on accounting conservatism. Simultaneously, the variable of financial distress, capital intensity, leverage, and profitability significantly effect on accounting conservatism.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, KEPUTUSAN HEDGING DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Eka Nuraini Rachmawati; Randi Saputra; Hasiholan Serasi Sinamo
Journal Of Islamic Finance And Accounting Research Vol. 2 No. 2 AGUSTUS (2023): JAFAR 2023
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2023.13147

Abstract

This study aims to analyze the effect between capital structure, profitability, hedging decisions and managerial ownership of firm value. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2016-2021 period. By using purposive sampling technique, the final sample used was 41 companies. The type of data used is secondary data obtained from the company's annual report on the Indonesia Stock Exchange. The data analysis technique in this study used multiple regression analysis with the EVIEWS 10 application tool. The results showed that all independent variables simultaneously affected firm value. Partially the variables of capital structure, hedging decisions and managerial ownership do not have a significant effect on firm value while profitability has a significant effect on firm value.
PENGARUH KUALITAS SDM, SISTEM PENGENDALIAN INTERN, DAN PENGAWASAN KEUANGAN DAERAH TERHADAP NILAI INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH PADA ORGANISASI PERANGKAT DAERAH KOTA PEKANBARU Heru Sumardi; Haugesti Diana
Journal Of Islamic Finance And Accounting Research Vol. 2 No. 2 AGUSTUS (2023): JAFAR 2023
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2023.14054

Abstract

The purpose of this study was to examine the effect of the quality of human resources, internal control systems and regional financial supervision on the information value of local government financial reports at the Pekanbaru City OPD. This type of research is descriptive quantitative research with the object of research being the Pekanbaru City OPD. The research sample totaled 59 OPD employees in Pekanbaru using a purposive sampling technique for sampling. The data used is primary data in the form of a research questionnaire. The data analysis technique used is multiple linear regression with the help of SPSS Version 26. The results of the research partially and simultaneously show that the quality of human resources, internal control systems and regional financial supervision have a significant effect on the information value of local government financial reports at the Pekanbaru City Regional Apparatus Organization.

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