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Journal of Accounting and Digital Finance最新文献

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Pengaruh kepercayaan, kepemimpinan transformasional, dan kualitas laporan keuangan terhadap keandalan pencatatan keuangan Pondok Pesantren 信托、变革领导和财务报表的质量影响了寄宿学校财务记录的可靠性
Journal of Accounting and Digital Finance Pub Date : 2022-08-29 DOI: 10.53088/jadfi.v2i2.353
Agustina Kurniawati, Nur Huri Mustofa
{"title":"Pengaruh kepercayaan, kepemimpinan transformasional, dan kualitas laporan keuangan terhadap keandalan pencatatan keuangan Pondok Pesantren","authors":"Agustina Kurniawati, Nur Huri Mustofa","doi":"10.53088/jadfi.v2i2.353","DOIUrl":"https://doi.org/10.53088/jadfi.v2i2.353","url":null,"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.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122186007","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Bagaimana net profit margin, total assets turnover, dan debt to equity ratio mempengaruhi earning per share pada perusahaan jakarta islamic indeks 70
Journal of Accounting and Digital Finance Pub Date : 2022-04-30 DOI: 10.53088/jadfi.v2i1.99
Gita Vegi Marcelina, A. Setiawan
{"title":"Bagaimana net profit margin, total assets turnover, dan debt to equity ratio mempengaruhi earning per share pada perusahaan jakarta islamic indeks 70","authors":"Gita Vegi Marcelina, A. Setiawan","doi":"10.53088/jadfi.v2i1.99","DOIUrl":"https://doi.org/10.53088/jadfi.v2i1.99","url":null,"abstract":"This study aims to determine the effect of NPM, TATO, and DER on Earning Per Share both partially and simultaneously in Jakarta Islamic Index 70 (JII70) companies for the 2018-2020 period. The data used in this study is secondary data, namely the company's financial reports published by OJK. The number of samples used in this study was 41 samples of companies registered with the Jakarta Islamic Index 70 in the 2018-2020 period, which were taken using the purposive sampling method. The analytical method of this study uses panel data regression analysis. The results of this study indicate that the NPM and TATO variables significantly affect Earning Persahre. The DER variable has no significant effect on Earning Pershare, but simultaneously the independent variable has a significant effect on Earning Pershare.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127124350","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis Islamic corporate governance dan pengungkapan islamic social reporting terhadap kinerja keuangan bank umum syariah dengan pendekatan moderated regression analysis
Journal of Accounting and Digital Finance Pub Date : 2022-04-30 DOI: 10.53088/jadfi.v2i1.161
Devangesty Enggar Wibisana, Nila Saadati
{"title":"Analisis Islamic corporate governance dan pengungkapan islamic social reporting terhadap kinerja keuangan bank umum syariah dengan pendekatan moderated regression analysis","authors":"Devangesty Enggar Wibisana, Nila Saadati","doi":"10.53088/jadfi.v2i1.161","DOIUrl":"https://doi.org/10.53088/jadfi.v2i1.161","url":null,"abstract":"This study aims to determine the effect of Islamic Corporate Governance and Islamic Social Reporting on the performance of the quantity with the company's size as a moderation variable on the 2014-2019 bus. This quantitative research uses secondary data in the form of panel data. The sample of this study was 11 buses in 2014-2019 with annual data, so the number of samples used was 66. The method used was moderated regression analysis. The results of this study show that Islamic Corporate Governance has a significant negative effect on financial performance. The Islamic Social Reporting variable has no effect. The company's size as a variable moderation of Islamic Corporate Governance on financial performance has a positive effect, while the size of the company does not moderate Islamic Social Reporting on financial performance.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133348797","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Peran Islamic Social Reporting sebagai pemodaerasi profitabilitas, kebijakan dividen, dan leverage terhadap nilai perusahaan 伊斯兰社会的作用报告为企业价值的利润率、股息政策和杠杆作用负责
Journal of Accounting and Digital Finance Pub Date : 2022-04-30 DOI: 10.53088/jadfi.v2i1.69
Heni Widayanti, A. Pratama
{"title":"Peran Islamic Social Reporting sebagai pemodaerasi profitabilitas, kebijakan dividen, dan leverage terhadap nilai perusahaan","authors":"Heni Widayanti, A. Pratama","doi":"10.53088/jadfi.v2i1.69","DOIUrl":"https://doi.org/10.53088/jadfi.v2i1.69","url":null,"abstract":"This study aimed to determine the effect of profitability, dividend policy, and leverage on firm value with Islamic Social Reporting as a moderator for companies on JII (Jakarta Islamic Indexes) in 2015-2019. The type of research used is quantitative, using secondary data. The sampling method is purposive sampling, with a total of 13 companies. The data analysis tool uses Moderated Regression Analysis. The results showed that profitability and dividend policy significantly positively affected firm value. Leverage does not affect firm value. The results of the moderation test show that the disclosure of Islamic Social Reporting can moderate the relationship between profitability and firm value. Disclosure of Islamic Social Reporting cannot moderate the relationship between dividend policy and leverage on firm value.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"201 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115545841","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis faktor-faktor yang mempengaruhi kinerja keuangan Bank Umum Syariah 分析影响伊斯兰一般银行财务运作的因素
Journal of Accounting and Digital Finance Pub Date : 2022-03-17 DOI: 10.53088/jadfi.v2i1.320
Heri Kurniawan
{"title":"Analisis faktor-faktor yang mempengaruhi kinerja keuangan Bank Umum Syariah","authors":"Heri Kurniawan","doi":"10.53088/jadfi.v2i1.320","DOIUrl":"https://doi.org/10.53088/jadfi.v2i1.320","url":null,"abstract":"This study aims to examine how much Intellectual Capital, Islamic Corporate Governance, Islamic Social Responsibility, Islamic Ethical Identity, and Zakat can affect Islamic commercial banks' financial performance. The population in this study is Islamic Commercial Banks in Indonesia. The method of determining the sample using the purposive sampling method. The data used is secondary data. Hypothesis testing is done by using multiple regression analysis techniques. The study results indicate that Intellectual Capital and Islamic Ethical Identity affect financial performance. Islamic Corporate Governance does not affect Financial Performance, Islamic Social Responsibility, Islamic Corporate Governance, Islamic Social Responsibility, and Zakat does not affect Financial Performance of Islamic Commercial Banks. Simultaneously, these independent variables have a positive and significant influence on the Financial Performance of Islamic Commercial Banks.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130504070","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Non performing loan: analisis kredit bermasalah di masa pandemi Covid 19
Journal of Accounting and Digital Finance Pub Date : 2022-03-17 DOI: 10.53088/jadfi.v2i1.335
Nisfi Musta'da, Nugroho Heri Pramono
{"title":"Non performing loan: analisis kredit bermasalah di masa pandemi Covid 19","authors":"Nisfi Musta'da, Nugroho Heri Pramono","doi":"10.53088/jadfi.v2i1.335","DOIUrl":"https://doi.org/10.53088/jadfi.v2i1.335","url":null,"abstract":"This study aims to determine the effect of LAR, NIM, Inflation, and BI Rate on NPLs during the Covid-19 pandemic. The study population included all conventional commercial banks listed on the Indonesia Stock Exchange in 2020. The sample selection technique used was the purposive sampling method and obtained a sample of 102 observational data. The data used are secondary in the form of financial statements of conventional commercial banks of 2020. The analysis method used is the multiple linear regression method, which is processed using Eviews. The results showed that LAR and NIM had a positive effect on NPLs. In addition, inflation and the BI Rate have no effect on NPLs during the Covid-19 pandemic. Future research can also compare non-performing loans (NPLs) before and after the COVID-19 pandemic.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124768865","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengaruh good corporate governance terhadap kinerja keuangan perusahaan perbankan periode 2017-2020 良好的公司治理对银行在2018年至2020年期间的财务业绩的影响
Journal of Accounting and Digital Finance Pub Date : 2021-12-30 DOI: 10.53088/jadfi.v1i3.208
Antin Maridkha, Risdiana Himmati
{"title":"Pengaruh good corporate governance terhadap kinerja keuangan perusahaan perbankan periode 2017-2020","authors":"Antin Maridkha, Risdiana Himmati","doi":"10.53088/jadfi.v1i3.208","DOIUrl":"https://doi.org/10.53088/jadfi.v1i3.208","url":null,"abstract":"Good Corporate Governance is the foundation that can make business conditions healthier to grow competence in the business sector and eliminate bribery and corruption cases. The objective-based of this research is to determine the effect of Good Corporate Governance (GCG) on the financial performance of banking companies. The population of this study was 12 companies for four periods, a sample of 44 observational data and data obtained from the IDX official website. The analytical method used is panel data regression. The results of this study indicate that institutional ownership, the board of directors, and the audit board have no significant effect on ROA. Meanwhile, institutional ownership has a significant effect on ROE. The board of directors and the audit committee do not significantly affect ROE. The application of Good Corporate Governance (GCG) in companies to generate profits using ROA and ROE profitability measures does not always affect the company's capacity to generate profits.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128754086","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Mengukur profitabilitas dengan non performing financing sebagai variabel intervening pada pada Bank Umum Syariah 以不进行财务表现为伊斯兰公共银行干预变量的非盈利能力衡量盈利能力
Journal of Accounting and Digital Finance Pub Date : 2021-12-30 DOI: 10.53088/jadfi.v1i3.188
Rima Damayanti, Moh Rofiuddin
{"title":"Mengukur profitabilitas dengan non performing financing sebagai variabel intervening pada pada Bank Umum Syariah","authors":"Rima Damayanti, Moh Rofiuddin","doi":"10.53088/jadfi.v1i3.188","DOIUrl":"https://doi.org/10.53088/jadfi.v1i3.188","url":null,"abstract":"This study aims to analyze the effect of Islamic social reporting, independent commissioners, and audit committees on profitability, with non-performing financing as an intervening variable. This study uses panel data, with a sample of 10 Islamic commercial banks in the 2016-2020 research period. The sampling technique in this research is purposive sampling. The results showed that Islamic social reporting was significantly adverse on profitability. The independent board of commissioners is significantly positive on profitability. The audit committee is significantly negative on profitability. Meanwhile, non-performing financing harms profitability. Islamic social reporting harms non-performing financing, the independent board of commissioners harms non-performing financing, and the audit committee harms non-performing financing. Non-performing financing variables cannot mediate Islamic social reporting, independent board of commissioners, audit committee on profitability.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"136 10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125815921","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis faktor-faktor yang mempengaruhi tingkat pembiayaan murabahah pada Bank Umum Syariah di Indonesia
Journal of Accounting and Digital Finance Pub Date : 2021-12-30 DOI: 10.53088/jadfi.v1i3.187
Listiyaniningsih Listiyaniningsih, A. Bawono
{"title":"Analisis faktor-faktor yang mempengaruhi tingkat pembiayaan murabahah pada Bank Umum Syariah di Indonesia","authors":"Listiyaniningsih Listiyaniningsih, A. Bawono","doi":"10.53088/jadfi.v1i3.187","DOIUrl":"https://doi.org/10.53088/jadfi.v1i3.187","url":null,"abstract":"This study aims to determine the effect of CAR, NPF, Equity, and Bank Indonesia Syariah Certificates (SBIS) on Murabahah Financing moderated by TPF at Islamic Commercial Banks in 2016-2020. This research is a type of quantitative research. The population in this study was 14 Indonesian Islamic Commercial Banks, with the sampling technique being purposive sampling. The sample used as the object of research is 11 Islamic banks. The method used in this research is Moderated Regression Analysis (MRA). The results of this study indicate that the CAR, NPF, and Equity variables do not affect Murabahah Financing, and SBIS affects Murabahah Financing. Then based on the results of the MRA test, it was found that TPF was unable to moderate the effect of CAR, NPF, Equity on Murabahah Financing. However, DPK was able to moderate the influence of SBIS on Murabahah Financing.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"24 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133205184","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh growth opportunity, likuiditas, dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening 增长机会、流动性和杠杆对企业的价值的影响，以及企业作为变量的盈利能力
Journal of Accounting and Digital Finance Pub Date : 2021-12-30 DOI: 10.53088/jadfi.v1i3.175
Adillah Pratiwi, Ahmad Mifdlol Muthohar
{"title":"Pengaruh growth opportunity, likuiditas, dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening","authors":"Adillah Pratiwi, Ahmad Mifdlol Muthohar","doi":"10.53088/jadfi.v1i3.175","DOIUrl":"https://doi.org/10.53088/jadfi.v1i3.175","url":null,"abstract":"The purpose of this study is to explain the effect of growth opportunity, liquidity, and leverage on firm value with profitability as an intervening variable (study at PT Bank Panin Dubai Syariah for the period 2016-2020). This research uses quantitative research by using path analysis. This study uses secondary data in the form of time series monthly financial data of Bank Panin Dubai Syariah from January 2016 to December 2020. This study indicates that the growth opportunity variable is insignificant to firm value, liquidity harms firm value, leverage harms firm value, and profitability harms firm value. In addition, the growth opportunity is not significant to profitability, liquidity harms profitability, and leverage harms profitability. After path analysis, profitability cannot mediate the effect of growth opportunity on firm value, profitability is not able to mediate the effect of liquidity on firm value, but profitability can mediate the effect of leverage on firm value.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129678334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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