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Results in Journal JAS (Jurnal Akuntansi Syariah): 62

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Negina Kencono Putri, Siti Maghfiroh
JAS (Jurnal Akuntansi Syariah), Volume 6, pp 83-92; https://doi.org/10.46367/jas.v6i1.566

Abstract:
The purpose of this study is to identify a map of the SME sector in the region and the understanding/appreciation of the owner or manager of SMEs towards accounting information systems. Then identify the needs of the SMEs sector in the regions related to the financial information system. Furthermore, identify all activities related to SME financing in each regional sector. This study is a survey research data collection via questionnaires. The sample study was 25 SMEs sector in the regions that are already exporting or potentially exporting in the region of Indonesia. The data were analyzed using the descriptive analysis method. The results of this study indicate that the SME sector in the regions does not yet utilize the accounting information system well; even some SMEs have not done the appropriate financial reporting standards requiring comprehensive financial information system development. With comprehensive financial information systems, SME management can generate financial statements following applicable regulations and standards and disseminate such statements more easily.
Yayu Kusdiana, Safrizal Safrizal
JAS (Jurnal Akuntansi Syariah), Volume 6, pp 127-139; https://doi.org/10.46367/jas.v6i1.580

Abstract:
This study aims to show the effect of financial literacy, education level, and income level on family financial planning in Banjar Balam village, Lirik sub-district, Indragiri Hulu regency, and Riau province. The research method was developed quantitatively. The population of this study was all heads of families in the Banjar Balam village, as many as 504 people. The sampling technique used purposive sampling in order to obtain 80 samples. Research shows that financial literacy and income level positively and significantly affect family financial planning. In contrast, the level of education does not affect family financial planning. Simultaneously financial literacy, education level, and income level significantly affect family financial planning by 34 percent. This research can be a reference for local governments in disseminating family financial planning in Indragiri Hulu regency.
Nurhidayatus Sifki, Ibram Pinondang Dalimunthe
JAS (Jurnal Akuntansi Syariah), Volume 6, pp 28-44; https://doi.org/10.46367/jas.v6i1.505

Abstract:
This study aims to show the effect of profit-sharing, promotion costs, operational efficiency, and company size on the number of mudharabah deposits. This study includes quantitative using secondary data from Islamic commercial banks (ICB). The population of this study is ICB registered with the financial services authority (FSA) in 2015-2020. The sample selection used the purposive sampling technique. The sample was obtained from as many as 8 ICB for six years, so the total data was 48. The data analysis method used multiple linear regression with the help of e-views software. The results showed that profit sharing and company size positively and significantly affected the number of mudharabah deposits. Promotion costs and operational efficiency do not affect the number of mudharabah deposits. Simultaneously profit-sharing, promotion costs, operational efficiency, and company size affect the number of mudharabah deposits. This study can be a reference for ICB management in improving its performance, especially in enlarging ICB. Then increase the profit-sharing customers receive, so customers are more interested in depositing their funds in the ICB.
Alda Amelia Siregar, Kusmilawaty Kusmilawaty
JAS (Jurnal Akuntansi Syariah), Volume 6, pp 57-68; https://doi.org/10.46367/jas.v6i1.553

Abstract:
This research aims to show the effect of parking and restaurant taxes on local revenue in the city of Medan. This research uses a quantitative method with a descriptive approach. The research population is parking tax, restaurant tax, and Medan city original income in 2015-2020. The sampling technique used the purposive sampling technique and obtained 21 samples. The data source uses secondary data in the form of documentation of parking taxes, restaurant taxes, and local revenue for the city of Medan in 2015-2020. Data analysis using multiple linear regression. The results showed that the parking tax did not affect the local revenue of Medan city. Restaurant tax positively and significantly affects local revenue in the city of Medan. Simultaneously parking and restaurant taxes significantly affect local revenue in Medan, with a significant effect of 59.4%. This research can be a reference for the Medan city government in improving strategies for collecting taxes, especially parking taxes so that Medan city's original revenue can increase.
Agwa Daffa Rozzaki, Yuliati Yuliati
JAS (Jurnal Akuntansi Syariah), Volume 6, pp 69-82; https://doi.org/10.46367/jas.v6i1.601

Abstract:
The emergence of covid-19 caused significant changes in the economic field. Domestic life must be more careful in managing household finances during the pandemic to control finances and avoid unwanted things. This study aims to show the application and role of household accounting during the covid-19 pandemic. This study uses a qualitative approach with a phenomenological paradigm. Data collection techniques were carried out through observation, interviews, and documentation. The informants in this study were seven housewives with a minimum educational background of a diploma in economics. The study results show that homemakers carry out financial planning by dividing current needs planned at the beginning of the month. The recording is done through books and written. Financial decisions are made together with the husband. The application of accounting in the household during the covid-19 pandemic is needed. That is because the number of needs is increasing due to the implementation of restrictions on community activities and supporting tools for health protocols. The role of accounting in the household during the pandemic helps informants plan household finances so they can control household finances wisely.
Syaiful Bahri
JAS (Jurnal Akuntansi Syariah), Volume 6, pp 15-27; https://doi.org/10.46367/jas.v6i1.502

Abstract:
This research aimed to show the effect of murabahah, mudharabah, and musyarakah financing on the profitability of Islamic commercial banks. The research is a causal associative with a quantitative approach. The research population is Islamic commercial banks in Indonesia. The sampling technique used non-probability sampling with a purposive sampling method and obtained nine samples. The data analysis technique used descriptive analysis, classical assumption test, multiple linear regressions, coefficient of determination test, and t-test. The results showed that murabahah financing did not affect profitability. However, mudharabah financing has a positive effect on profitability. Meanwhile, musyarakah financing has a significant negative impact on profitability. This research can be a reference for banks to increase murabahah and musyarakah financing so that profitability can increase adequately. Then it can be a reference for the bank to be more selective if there is a suspension of payments on murabahah financing.
Eggita Wahyu Amalia, Justita Dura
JAS (Jurnal Akuntansi Syariah), Volume 6, pp 1-14; https://doi.org/10.46367/jas.v6i1.525

Abstract:
Managerial entrenchment is a crucial activity because it is closely related to the company's operational control. This study aimed to assess the effect of managerial entrenchment, capital structure, profitability, and liquidity on earnings quality. This study uses a quantitative approach. The study population is companies members of the blue-chip index listed on the Indonesia Stock Exchange for the 2019-2020 periods. Sampling uses the purposive sampling technique to obtain a sample of 27 companies. Data was collected using a documentation approach that came from the company's official website and the Indonesia Stock Exchange. Multiple linear regression analysis was used as a test approach. The study results reveal that managerial entrenchment, profitability, and liquidity have no effect on earnings quality, but capital structure affects earnings quality. This study can help the company's internal and external parties to expand information transparency and create good quality profits.
M. Maulana, Weri Mahendra, Lili Purnama
JAS (Jurnal Akuntansi Syariah), Volume 6, pp 93-109; https://doi.org/10.46367/jas.v6i1.599

Abstract:
This study aims to assess the effect of firm size, liquidity, leverage efficiency, and working capital turnover on firm profitability. The study population is mining companies listed on the Indonesian Islamic Stock Index (ISSI) from 2016 to 2020. The total sample is 12 companies selected through the purposive sampling method. This study uses secondary data by collecting documentation data through the Indonesia Stock Exchange (IDX) website. The technique used is panel data regression. The study results show that the company's efficiency and size have a positive and significant effect on profitability. However, working capital turnover has a negative and significant effect on profitability. Meanwhile, liquidity and leverage have no significant effect on profitability. This study can complement existing studies and become a reference for investors and companies in determining the company size, capital turnover, and company efficiency in making investment decisions.
Zaini Nur Aini, Lantip Susilowati
JAS (Jurnal Akuntansi Syariah), Volume 6, pp 110-126; https://doi.org/10.46367/jas.v6i1.619

Abstract:
Islamic accounting is a financial recording procedure that generates information from an accounting information system (AIS) and forms a continuous cycle of repeat business policies. This study aims to describe the views of Islamic accounting related to AIS used for e-commerce-based multi-level marketing (MLM) businesses, as well as confirm the MLM law. The method used in this research is an entirely content analysis method. This research understands the flow of written sources, and then it is linked on an ongoing basis. The results showed that using AIS in the MLM business in e-commerce is permissible. It can be considered valid if the process still follows sharia. Fair according to sura An-Nahl (16) verse 90. It can be accounted for following sura Al-Baqarah (2) verse 282. This research can be a reference and consideration in using AIS in MLM business that stays away from the prohibition of muamalah.
Sahala Purba, Ivo Maelina Silitonga, Tasya Dearmaria Simbolon
JAS (Jurnal Akuntansi Syariah), Volume 6, pp 45-56; https://doi.org/10.46367/jas.v6i1.555

Abstract:
This research was conducted to examine and analyze whether openness, accountability, and community involvement can affect the strengthening of the community in managing village funds in the Rawang Panca Arga sub-district, Asahan district, North Sumatra province. This research uses a quantitative approach. All village representative bodies in the Rawang Panca Arga sub-district are the population of this research. The research sample used a saturated sample so that 30 respondents were obtained. The data source in this research is primary data in the form of a questionnaire. The data analysis technique was carried out with descriptive statistics, data instrument testing, and hypothesis testing. This research shows that only openness has a positively and significantly effect on community stabilization in village fund management. Accountability and community involvement do not affect strengthening the community in managing village funds. This research can be a reference for strengthening village communities in managing village funds so that the use of village funds is right on target.
Tri Neliana, Rina Destiana
JAS (Jurnal Akuntansi Syariah), Volume 5, pp 173-190; https://doi.org/10.46367/jas.v5i2.430

Abstract:
This study aims to show the effect of institutional ownership, audit committee size, and corporate social responsibility (CSR) on firm value with financial performance as the intervening variable. This study uses quantitative methods with secondary data sources in company annual reports. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling technique used purposive sampling to obtain a sample of 74 companies. The data analysis technique used path analysis. The results showed that financial performance had a positive and significant effect on firm value. Institutional ownership and size of the audit committee do not affect financial performance. Meanwhile, CSR has a positive and significant effect on financial performance. Institutional ownership and the size of the audit committee have a positive and significant effect on firm value. At the same time, CSR does not affect the company's value. Institutional ownership does not affect firm value through financial performance. At the same time, the size of the audit committee and CSR affects the company's value through financial performance. This study can reference company management and investors in developing companies and investing.
Dwi Pujiastuti, Fany Indriyani
JAS (Jurnal Akuntansi Syariah), Volume 5, pp 155-172; https://doi.org/10.46367/jas.v5i2.432

Abstract:
The purpose of this research is to show the effect of fairness of tax collection, subjective norms, taxation system, and tax sanctions on tax evasion, which is moderated by religiosity. This study uses a quantitative approach. The data used are primary data derived from questionnaires. The population used are entrepreneurs registered with the cooperative service, small and medium enterprises in the city of Salatiga. The sampling technique used purposive sampling to obtain as many as 33 samples. Data analysis using multiple linear regression and moderated regression analysis (MRA). The results showed that the fairness of tax collection, taxation system, and tax sanctions could not affect the act of tax evasion. Then religiosity cannot be a moderator in the act of tax evasion. However, subjective norms have been shown to influence tax evasion. Subjective norms are suggestions or invitations to those closest to them to comply with tax regulations not to commit tax evasion. Religiosity cannot reduce tax evasion because it is influenced by external factors so that religiosity as an individual value embedded in the person cannot be a component that reduces tax evasion.
Desy Dwi Ayu Lestari, Mochlasin Mochlasin
JAS (Jurnal Akuntansi Syariah), Volume 5, pp 110-125; https://doi.org/10.46367/jas.v5i2.387

Abstract:
Disclosure of Islamic Social Reporting (ISR) has a role in the company, and the broad ISR will lead the company to a positive impact. This study aims to analyze the effect of profitability, leverage, and institutional ownership on Islamic Social Reporting (ISR) disclosure with firm size as a moderating variable in companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period. Determination of the sample using the purposive sampling method. The data used are 84 company annual reports. The test analysis method uses Moderated Regression Analysis (MRA). The study results partially show that profitability, leverage, and institutional ownership do not affect ISR disclosure. Firm size can moderate the effect of leverage on ISR disclosure. Meanwhile, firm size cannot moderate the effect of profitability and institutional ownership on ISR disclosure. Companies with declining or increasing financial conditions cannot motivate companies to make more comprehensive disclosures. Companies with good intentions, of course, will continue to make broader disclosures in financial conditions up or down.
Melati Eka Putri, Auliffi Ermian Challen
JAS (Jurnal Akuntansi Syariah), Volume 5, pp 126-141; https://doi.org/10.46367/jas.v5i2.425

Abstract:
This study aims to examine the potential for bankruptcy of companies with three analytical models, namely Altman Z-Score, Springate S-Score, and Zmijewski X-Score, and assess the level of accuracy of the three models. Each model uses ratio analysis with the elements of assets, debt, capital, and company profits. This study uses a sample of coal mining companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. The sampling technique in this study used purposive sampling and obtained 24 sample companies. This study uses secondary data, namely the company's financial statements obtained from IDX's official website. This study calculates financial ratios, compares the scores of the three bankruptcy prediction models, and tests the model's accuracy. The results of this study show that of the three models, the Springate S-Score model is the most accurate in predicting bankruptcy, with an accuracy rate of 83.33%, as evidenced by two companies that were delisted from the IDX. This study can be used as a reference and as material for consideration in making investment decisions for companies and investors.
Siti Aminah Anwar, Anik Malikah
JAS (Jurnal Akuntansi Syariah), Volume 5, pp 142-154; https://doi.org/10.46367/jas.v5i2.434

Abstract:
As the largest Muslim country in the world, Indonesia has great potential in collecting zakat, infaq, alms, and waqf funds (ZISWAF) to alleviate poverty and social inequality. This study aims to demonstrate the financial health or performance of the zakat management organization (ZMO) by analyzing the ratio of activity, efficiency, amil, liquidity, and growth based on the provisions of the strategic study centre the national amil zakat agency (Puskasbaznas). This study uses a sample of twenty financial statements from five ZMO published from 2015-2018. This study uses an explanatory research method with a quantitative descriptive approach. The results show that the financial statements of the ZMO have implemented PSAK 45 and PSAK 109. The financial health or performance of the ZMO is categorized as quite reasonable. Then the efficiency ratio affects the financial health or performance of ZMO. In contrast, the ratio of activity, amil, liquidity, and growth do not affect the financial health or performance of ZMO. The results of this study are able to detect ZMO who do not aim to make a profit. Then it is used as a reference for ZMO in improving financial health or organizational performance.
Rekno Sawiji Lestari,
JAS (Jurnal Akuntansi Syariah), Volume 5, pp 95-109; https://doi.org/10.46367/jas.v5i2.374

Abstract:
The purpose of this study was to show the effect of mudharabah, musyarakah, and profit-sharing ratios on profitability with non-performing financing as moderating variables in Islamic commercial banks. This research method was designed using a quantitative approach. The sample used in this study was nine banks with a sampling technique using purposive sampling. The analytical method used is multiple linear regression. The results showed that mudharabah financing had a positive and significant effect on profitability, musyarakah financing and profit-sharing ratio did not affect profitability. Non-performing financing can moderate the effect of mudharabah financing and profit-sharing ratio but cannot moderate the effect of musyarakah financing on profitability. This research practically develops financing that can increase profitability and reduce non-performing financing to reduce losses for Islamic Commercial Banks.
Hendra Tanjung
JAS (Jurnal Akuntansi Syariah), Volume 5, pp 1-10; https://doi.org/10.46367/jas.v5i1.283

Abstract:
Various countries globally have widely used eXtensible Business Reporting Language (XBRL) technology for the financial reporting of public companies. However, studies on the sophistication of XBRL technology and its potential for improving the quality of disclosure have not been widely reviewed. This paper examines this matter with the literature review method, and conclusions are prepared based on qualitative analysis. The XBRL-based reporting system has many advantages compared to the previous reporting system, including faster data transfer, efficiency, and others. In addition, the tag system in XBRL allows users to know more details about the information conveyed. The tag system allows users to search for relevant information and easily compare with different companies. Therefore, the management practice of disclosing financial statements and financial statements is presented explicitly to users of financial statements. Thus, the sophistication of a reporting system based on information technology XBRL can increase transparency and better disclosure.
Ananto Prabowo, Desy Ria Wibawa
JAS (Jurnal Akuntansi Syariah), Volume 5, pp 11-30; https://doi.org/10.46367/jas.v5i1.315

Abstract:
The purpose of the research is to determine the influence of audit tenure and rotation on audit quality at the family businesses listed in the Indonesian Stock Exchange from 2009 to 2017, with the financial sector as the exemption. The reason for research is that the quality of the financial report is essential for decision-making purposes both internally and externally. This research is quantitative by utilizing secondary data. The analysis uses multiple regressions. The research showed that public accountants’ tenure and rotation have a positive impact but not significant on audit quality, where tenure and rotation on accounting firms have a negative impact but do not significantly influence audit quality.
Indria Puspitasari Lenap, Nina Karina Karim, Elin Erlina Sasanti
JAS (Jurnal Akuntansi Syariah), Volume 5, pp 31-43; https://doi.org/10.46367/jas.v5i1.312

Abstract:
This study examines the influence of non-halal funds, zakat, and the number of Sharia Supervisory Board (SSB) on the reputation of Islamic banking in Indonesia. The sample is determined by the purposive sampling method and resulted in 7 banks or 35 observations from 2014 to 2018. The results showed that non-halal funds did not affect the reputation of Islamic banking. However, non-halal funds in the company's financial report notes show that Islamic banks, especially in Indonesia, have not fulfilled sharia regulations. The results also showed that zakat affects the reputation of Islamic banking. Zakat in Indonesia is greatly influenced by company size in terms of its assets. Zakat paid by Islamic banks in Indonesia is still low, and the gap for the welfare of the directors and employees of Islamic banks is a huge difference. Furthermore, this study indicated that the number of SSB affects the reputation of Islamic banking. Therefore, SSB has a significant role in compiling reports about sharia compliance. The ideal number of SSB is between 3 and 6 people.
Alfina Dhia Ulfa, Sulhani Sulhani
JAS (Jurnal Akuntansi Syariah), Volume 5, pp 44-57; https://doi.org/10.46367/jas.v5i1.328

Abstract:
This study analyzes the effect of audit market competition, client size, and financial distress on shopping opinions. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for 2016 to 2017. The data used in the study were 76 data from the company's annual reports. The data analysis method used was binary logistic regression. This study indicates that audit market competition and client size do not affect shopping opinion practices. However, financial distress has a significant positive effect on the tendency to practice shopping opinion. This indicates that a company with an excellent financial condition chooses to change its auditor compared to the same auditor; this is done because financially, the company can change public accounting.
Ali Tafriji Biswan, Defian Panji Ponco Kusumo
JAS (Jurnal Akuntansi Syariah), Volume 5, pp 58-77; https://doi.org/10.46367/jas.v5i1.341

Abstract:
This study aims to examine the non-tax state revenue (NTSR) budgeting process at the Pesi Resort Police (object name be camouflaged). This study is a qualitative one with a comparative approach comparing the Resort Police's Budget Realization Report with the budgeting regulations. To meet the research objectives, conducted and processed data through literature studies and interviews. The study results found that most of the 96 percent NTSR came from services to the community in accordance with the duties and functions of the Resort Police. In general, the research object has fulfilled the budgeting process. However, it has not been carried out more carefully in terms of planning for NTSR revenue budget items. The realization of the NTSR target reaches 2,000 percent, considering that many revenue accounts are not budgeted. The study suggests that the study object should make a more detailed budget planning for each NTSR revenue budget item so that each item is more realistic so that it supports the use of NTSR funds to improve services according to budget as a planning controlling tool.
Saiful Muchlis, Suhartono Suhartono, Husnul Khotimah
JAS (Jurnal Akuntansi Syariah), Volume 5, pp 78-94; https://doi.org/10.46367/jas.v5i1.335

Abstract:
The purpose of this study was to determine how the quality of financial statement information on PT. Perkebunan Nusantara XIV is seen from biological assets recognition, measurement, and disclosure in terms of concept maqashid al-sharia and PSAK 69. This type of research is qualitative research with an interpretive paradigm approach. The results showed that PT. Perkebunan Nusantara XIV, in terms of recognition, measurement, and disclosure of biological assets, was by the applicable standards, namely the statement of PSAK 69: Agriculture. With the accounting treatment of biological assets following the applicable PSAK, the quality of financial statement information becomes relevant and reliable so that it makes it easy for users to understand financial statements. Especially for management, it can be used as the basis for making the right decisions. Judging from the concept of maqashid al-sharia, researchers have not been able to reveal the overall implementation of this concept in the work environment of PT. Perkebunan Nusantara XIV. Nevertheless, in applying the maqashid al-shariah concept, the head of the accounting and reporting division has implemented managing biological assets and preparing financial reports so that the financial reports are relevant and reliable.
Dariana Dariana
JAS (Jurnal Akuntansi Syariah), Volume 4, pp 258-270; https://doi.org/10.46367/jas.v4i2.247

Abstract:
Songket Melayu weaving craftsmen in determining the cost of production as the basis for determining the selling price are still inaccurate because they are based on estimates and have not classified costs in the calculation of the cost of production. This study aims to assist in determining the cost of goods manufactured as a basis for determining the selling price using the full costing method. This research is descriptive qualitative research. The results of this study indicate the difference in the cost of production between the weaving craftsmen's calculations with the full costing method. The result of the calculation of the cost of production according to the weaving craftsman is IDR 483,333.33 per piece, while the full costing method is IDR 528,833.00 per piece. The difference in production costs is IDR 45,500.00 lower than using the full costing method. The determination of the selling price of the product is based on the cost of goods sold per piece of woven fabric plus the desired profit of the company of 35% in order to cover the production costs that have been incurred. The result of the calculation of the selling price according to the weaving craftsman is IDR 113,925.00 per piece lower than using the full costing method.
Wahid Wachyu Adi Winarto, Farah Annisa
JAS (Jurnal Akuntansi Syariah), Volume 4, pp 140-153; https://doi.org/10.46367/jas.v4i2.235

Abstract:
This research discusses the zakat, infaq and alms Accounting Information System at LAZISNU Pekalongan City. This research aims to analyze how the implementation of the Accounting Information System at LAZISNU Pekalongan City. This research is the result of field research using data collection methods through interviews, observation and documentation. The results of this study are to show the flowchart accounting system for revenue and distribution at LAZISNU Pekalongan City that has never been made by the management. Having a flowchart can help the management's performance more effectively and efficiently. There are still many people who have not put their trust in zakat management institutions as zakat distribution institutions.
Zezi Nanda Oktafiya, Chaidir Iswanaji
JAS (Jurnal Akuntansi Syariah), Volume 4, pp 154-161; https://doi.org/10.46367/jas.v4i2.229

Abstract:
This study aims to determine how the procedure or implementation of the murabahah financing contract at KSPPS BMT ARMA is it in accordance with PSAK 102 concerning murabahah or not. This research explains how the murabahah financing contract in KSPPS BMT ARMA. This study also discusses PSAK 102 regarding murabahah. The method used in this research is descriptive qualitative. This research was conducted at KSPPS BMT ARMA Magelang. In collecting data, the author uses several methods including observation is a method of direct observation carried out by researchers and interview methods. The results of the study can be seen that the accounting treatment of murabahah financing carried out at BMT ARMA is in accordance with accounting principles, namely PSAK 102.
Lantip Susilowati, Fatimatul Khofifa
JAS (Jurnal Akuntansi Syariah), Volume 4, pp 162-180; https://doi.org/10.46367/jas.v4i2.246

Abstract:
The potential for receiving zakat, infaq and alms funds in Tulungagung is growing rapidly. This shows that the level of trust in the management of zakat, infaq and alms funds is quite high. This study aims to examine the suitability of the application of PSAK 109 in the National Zakat Agency Tulungagung Regency. The method used in this research is a descriptive qualitative approach. Sources of data used are interviews, observation and documentation. The results showed that the accounting treatment at National Zakat Agency Tulungagung Regency included the receipt and expenditure of zakat, infaq and alms which was recognized as the amount of cash received and disbursed, presented and disclosed on the financial statements. Recognition and measurement of accounting treatment at National Zakat Agency Tulungagung Regency are in accordance with PSAK 109, while its presentation and disclosure are not fully in accordance with PSAK 109. The main obstacle faced is the limited qualified human resources and still uses a manual system in making financial reports.
Shinta Amelia Kurniasari, Risma Wira Bharata
JAS (Jurnal Akuntansi Syariah), Volume 4, pp 181-195; https://doi.org/10.46367/jas.v4i2.240

Abstract:
This study aims to determine the implementation of profit sharing based musyarakah contracts, financing products and financing mechanisms at the Baitul Maal wa Tamwil (BMT) Dana Barokah. This study uses a qualitative method with a case study approach. The data used in the study used primary data and viewed from the data collection sources, the data used came from direct interviews with tellers and managers at BMT. The results of this study explain that BMT provides several savings products and financing products. To apply for financing, customers must first fill out a form and then complete the required files. In the implementation of musyarakah financing at BMT Dana Barokah Muntilan it is in accordance with Islamic sharia principles and the division of business with profit sharing, but the bank only as a provider of capital does not participate in conducting business activities. The profit-sharing determined by BMT Dana Barokah Muntilan is 2.5%, but negotiations are still possible.
Chilma Zufriya, Negina Kencono Putri, Yusriati Nur Farida
JAS (Jurnal Akuntansi Syariah), Volume 4, pp 271-282; https://doi.org/10.46367/jas.v4i2.252

Abstract:
Agricultural companies need to disclose biological assets because biological assets are the main assets owned by the company. Some factors that influence the disclosure of biological assets include biological asset intensity, ownership concentration, company size, type of public accounting firm, and profitability. The purpose of this study is to examine and analyze the effect of Biological Asset Intensity, Ownership Concentration, and Profitability on Biological Asset Disclosure. This research is a type of quantitative research and the data source used is secondary data in the form of annual financial statements of agricultural companies for the period of 2016 to 2018. The data analysis technique used is descriptive statistics and regression analysis. Based on the results of research and data analysis shows that biological asset intensity does not affect disclosure of biological assets; concentration of ownership does not affect disclosure of biological asset; profitability does not affect disclosure of biological asset.
Hasna Rosyida, Amrie Firmansyah, Setyo Baskoro Wicaksono
JAS (Jurnal Akuntansi Syariah), Volume 4, pp 196-208; https://doi.org/10.46367/jas.v4i2.256

Abstract:
This study examines the effect of leverage, company size, and asset growth on stock price volatility. This study uses data from all companies listed on the LQ45 index (BEI) from 2017 to 2019. Based on purposive sampling, this study obtained 31 financial statement data so that the final sample in this study amounted to 93 firm-year observations. Data analysis was analyzed using multiple regression analysis with Eviews 10 software. The study results concluded that leverage has a positive effect on stock price volatility, company size has a negative effect on stock price volatility, and asset growth has no effect on stock price volatility. This study's results can be used as material for management evaluation in increasing share prices so that this condition can attract investors' interest in investing in the company.
Rahmat Ilyas
JAS (Jurnal Akuntansi Syariah), Volume 4, pp 209-221; https://doi.org/10.46367/jas.v4i2.254

Abstract:
Accounting as an information system identifies collecting and communicating economic information about a business entity to various people. Accounting is at the forefront and plays an important role in running our economy and social system. Decisions taken by individuals, governments, other business entities are determined in terms of their use of the resources owned by a nation. One of the most important aspects of an entity is the financial aspect and financial reporting records that have a major impact on the sustainability of the entity. This research is entirely library research. The purpose of this study is to determine how Islamic accounting is an information system. The analytical method used is the content analysis method. The results of this study indicate that Islamic accounting is an effort to deconstruct modern accounting in a humanist and value-laden form. Islamic accounting information systems highlight Islamic values ​​both in the object of accounting and information systems, Islamic accounting information systems have a great responsibility in moral matters.
Aulia Putri Oktaviani Jusri, Erina Maulidha
JAS (Jurnal Akuntansi Syariah), Volume 4, pp 222-241; https://doi.org/10.46367/jas.v4i2.255

Abstract:
The increase in the growth of Islamic banking needs to be supported by the performance of sharia auditors. This study aims to discuss the role and competence of Islamic auditors in supporting the performance of Islamic banking. This type of research uses qualitative methods with a descriptive approach using literature study data. The results of this study indicate that the competencies that must be possessed by sharia auditors include knowledge of Islamic law, fiqh muamalah, skills in accounting and auditing, and special characteristics as sharia auditors. This competence is the key to maximizing the role and competence of sharia auditors to support the performance of Islamic banking. The roles of sharia auditors include as independent auditors, internal auditors, and sharia supervisory board. Sharia compliance tests on Islamic financial institutions are part of the role of the sharia auditor.
Puji Rahayu, Hariana Septian
JAS (Jurnal Akuntansi Syariah), Volume 4, pp 242-257; https://doi.org/10.46367/jas.v4i2.253

Abstract:
The purpose of this study is to analyze the recognition of intangible assets and to compare the straights line method with the declining balance method in determining income tax. The method in this research is evaluation and qualitative research type. From the results of the research, it was identified that the company has intangible assets in the form of a personnel information system worth IDR 35,000,000, all costs used to obtain the system are recognized as intangible assets according to the criteria for intangible assets according to PSAK 19. Amortization calculation results in 2019 using the straight-line method amounted to IDR 8,750,000. So that the commercial comprehensive income generated is IDR 27,425,574,392. Meanwhile, the declining balance method resulted in amortization of IDR 17,500,000 and the resulting comprehensive commercial profit of IDR 27,416,824,392. After the fiscal reconciliation was carried out, the Income Tax amounted to IDR 6,285,027,465 using a straight line as the amortization calculation. Meanwhile, Income Tax with amortization costs uses the declining balance method of IDR 6,282,964,965. There is a tax savings of IDR 2,062,500 if you use the Decreasing Balance Method. So that the declining balance method is very suitable to use when economic conditions are sluggish like today due to the impact of Covid-19. The tax savings can be used to increase the company's capital to run business operations.
M. Khairul Amri,
JAS (Jurnal Akuntansi Syariah), Volume 1, pp 187-206; https://doi.org/10.46367/jas.v1i1.105

Abstract:
Penelitian ini menggunakan metode kualitatif yang merupakan penelitian yang bersifat deskriptif dan cenderung menggunakan pendekatan analisis dengan pendekatan induktif.Koperasi adalah salah satu lembaga keuangan yang melayani masyarakat dalam bidang simpan pinjam.Namun setiap pemberian pinjaman tentu mempunyai risiko, salah satu risiko yang terjadi adalah kredit macet atau piutang tak tertagih. Penelitian ini bertujuan untuk mengetahui penilaian Koperasi Swamitra Wahana Putra Bengkalis dalam menganalisis nasabah agar tidak terjadi kredit macet, untuk mengetahui kolektibilitas kredit yang sering terjadi di Koperasi Swamitra Wahana Putra Bengkalis, untuk mengetahui faktor-faktor yang mempengaruhi terjadinya kredit macet pada Koperasi Swamitra Wahana Putra Bengkalis, untuk mengetahui sistem penanganan kredit macet atau piutang tak tertagih pada Koperasi Swamitra Wahana Putra Bengkalis, dan untuk mengetahui kendala-kendala yang dihadapi atau ditemui Koperasi Swamitra Wahana Putra Bengkalis dalam menangani kredit macet. Dan juga untuk mengatahui sistem pencatatan akuntasinya.Jenis penelitian adalah penilitian Deskriptif.Data dikumpulkan melalui wawancara dan dokumentasi kemudian dianalisis kembali. Hasil penelitian ini menunjukkan bahwa Koperasi Swamitra Wahana Putra Bengkalis menganalisis nasabah agar tidak terjadi kredit macet adalah dengan cara menganalisis persyaratan permohonan pinjaman, menganalisis atau melakukan survey usaha nasabah, menganalisis atau mensurvey jaminan, menganalisis kondisi rumah nasabah, Bank Indonesia Checking, dan melakukan tahap pencairan dana. Kolektibilitas kredit di Koperasi Swamitra Wahana Putra Bengkalis adalah Coll 1, yaitu nasabah dikategorikan pada kualitas lancar, Coll 2 nasabah di ketegorikan kurang lancar, Coll 3 nasabah dikategorikan dalam perhatian khusus, Coll 4 nasabah dikategorikan dalam diragukan dan W/O nasabah di kategorikan macet.
Sandi Andika
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 1-19; https://doi.org/10.46367/jas.v3i1.159

Abstract:
Pertumbuhan perbankan syariah pasca diterbitkannya Undang-undang Nomor 10 tahun 1998 sangat signifikan, yang sebelumnya hanya ada satu bank syariah yaitu BMI pada tahun 1992. Menjamurnya bank-bank syariah di tengah-tengah masyarakat muslim di Indonesia diharapkan mampu memberikan perubahan yang signifikan terhadap permasalahan yang melanda masyarakat Indonesia yaitu kemiskinan dan berbagai macam kesenjangan sosial lainnya. Dengan demikian, sebagai perbankan yang berbasis Islam, tentu seharusnya bank syariah memberikan keseimbangan antara prestasi bank syariah dalam hal ini diketahui melalui tingkat kesehatan bank syariah dengan kontribusi sosial. Tujuan dari penelitian ini adalah untuk mengetahui kondisi kesehatan keuangan bank syariah, kondisi kontribusi sosial bank syariah dan menganalisis keterpengaruhan antara kesehatan keuangan bank syariah dengan kontribusi sosial bank syariah. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif. Objek penelitian ini adalah 3 (tiga) bank umum syariah yaitu Bank Muamalat Indonesia (BMI), Bank Syariah Mandiri (BSM) dan Bank Mega Syariah Indonesia (BMSI). Periode penelitian ini selama 7 (tujuh) tahun dari tahun 2004 sampai 2010. Melalui analisis deskriptif diketahui bahwa secara umum kesehatan bank syariah dalam kondisi sehat dengan BMI mendapat nilai kredit tertinggi sebesar 97,14 selanjutnya BMSI dan BSM mendapat nilai kredit 89,31 dan 85,48. Sedangkan kontribusi sosial bank syariah secara umum dalam kondisi cukup baik, BSM mendapat nilai kredit tertinggi sebesar 71,85 selanjutnya BMSI dan BMI dengan masing-masing nilai kredit sebesar 68,35 dan 68,07. Analisis data yang digunakan adalah analisis regresi data panel dengan 3 (tiga) metode pendekatan yaitu Pooled Ordinary Least Squares (PLS), Fixed Effect Methode (FEM) dan Random Effect Methode (REM). Melalui pemilihan model dengan Chow Test dan Hausman Test dihasilkan model yang paling efektif adalah metode PLS. Berdasarkan metode PLS dilakukan uji t, diketahui bahwa variabel independen (kesehatan keuangan bank syariah) tidak berpengaruh signifikan terhadap variabel dependen (kontribusi sosial bank syariah) berdasarkan t-statistik 1,80 < t-tabel 2.09 pada tingkat signifikansi = 5%. Koefesien determinasi R2 menunjukkan bahwa variabel independen kesehatan keuangan bank syariah mampu menjelaskan variasi kontribusi sosial bank syariah sebesar 14% sisanya sebesar 86% dijelaskan oleh variabel lain (error term) yang tidak dimasukkan didalam persamaan model ini.
Dewi Angraini,
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 20-36; https://doi.org/10.46367/jas.v3i1.160

Abstract:
This study was conducted to determine the effect of Accounting Information Systems (Computerization of Land Activities) on the Registration of Records of Non-Tax State Revenues according to Government Regulation Number 128 of 2015. This research was conducted at the Land Office of Bengkalis Regency. Data collection was done by giving questionnaires as much as 30 copies, which were distributed to respondents who are civil servants and non-permanent employees at the Bengkalis land office using Purposive Sampling. The data obtained were then analyzed using SPSS version 23.0. The test results show that the Accounting Information System (computerization of land activities) has a positive and significant effect on the recording of non-tax state revenue at the Bengkalis Regency land office. The contribution of the independent variable to the dependent variable is 25.3% while the rest 74.7% is influenced by other variables.
Lukman Hakim, Trima Putra
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 37-47; https://doi.org/10.46367/jas.v3i1.161

Abstract:
Tujuan Penelitian untuk menganalisis Pengaruh Pertumbuhan Perusahaan, Saldo Laba, Dan Aliran Kas Operasi Terhadap Peringkat ObigasipadaPerusahaan Real Estate yang Terdaftar di Bursa Efek Indonesia periode 2009-2013. Populasi dari penelitian ini adalah seluruh perusahaan Real Estate yang terdaftar di bursa efek Indonesia. Sampel diambil dari perusahaan yang terdaftar di bursa efek Indonesia untuk periode 2009-2013. Perusahaan yang memenuhi Kreteria dan dijadikan sampel sebanyak 8 Perusahaan. Analisis penelitian yangdigunakan adalah menggunakan persamaan Regresi Logistik dengan Bantuan Software SPSS (statistical Produt and Service Solution). Berdasarkan Hasil Penelitian dengan Uji Regresi Logistik secara Parsial terdapat Pengaruh yang signifikan antara Aliran Kas Operasi Terhadap Peringkat Obligasi pada perusahaan Real Estate. Berdasarkan Hasil pengolahan data diperoleh nilai koefisien determinasi (R2) sebesar 0,508. Hal ini menunjukan bahwa pertumbuhan perusahaan, Saldo Laba, dan Aliran Kas Operasi secara Simultan memberikan Pengaruh sebesar 50,8% terhadap Pertubuhan Perusahaan.
Susilawati Susilawati
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 48-65; https://doi.org/10.46367/jas.v3i1.162

Abstract:
PT. Bank Mega Syariah Cabang Pekanbaru merupakan salah satu lembaga keuangaan syariah yang ada di kota Pekanbaru, yang berfungsi membantu masyarakat dalam meningkatkan perekonomian, dalam hal penelitian ini bertujuan untuk mengetahui bagaimana penerapan metode equivalent rate yang digunakan dalam menghitung bagi hasil pada akad mudharabah, pada PT. Bank Mega Syariah Cabang Pekanbaru dalam menghitung bagi hasil menggunakan akad mudharabah ialah metode equivalent rate yaitu dengan cara mengkonversi bagi hasil untuk seluruh nasabah pada masing-masing produk DPK kedalam bentuk persentase yang dihitung dari total saldo rata-rata tiap jenis produk dan menghitung besar pendapatan yang akan di bagi hasilkan untuk masing-masing jenis produk. Maka kemungkinan yang akan terjadi ialah tingkat bagi hasil yang diterima oleh oleh pemilik dana akan mengalami perubahan setiap bulannya tergantung besar pendapatan yang diperoleh oleh bank atas hasil penyaluran. Kondisi ini akan mempengaruhi para pemilik dana untuk melakukan investasi kepada bank syariah yang nyatanya justru memberikan hasil yang benar-benar dari pendapatan yang diperoleh oleh bank secara optimal sehingga layak dan mampu memberikan keuntungan yang maksimal bagi pemilik dana. Dari penelitian yang penulis lakukan tersebut maka dapat diketahui bahwa metode equivalent rate tabungan mudharabah pada PT. Bank Mega Syariah Cabang Pekanbaru, telah sesuai dengan Fatwa MUI tentang tabungan mudharabah, dimana contoh kasus yang penulis ilustrasikan dengan metode equivalent rate baik bank maupun nasabah sama-sama mendapatkan keuntungan sesuai perolehan pendapatan dengan nisbah yang telah disepakati pada perjanjian awal.
Zakaria Batubara
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 66-77; https://doi.org/10.46367/jas.v3i1.163

Abstract:
Tulisan ini membincangkan akuntansi (Al-Muhasabah) dalam pandangan Islam yang terdiri dari pendahuluan, akuntansi dalam sejarah Islam, akuntansi dalam Islam, permasalahan yang dihadapi dalam penerapan akuntansi Islam dan kesimpulan. Fenomena kegagalan akuntansi konvensional dalam memenuhi tuntunan masyarakat akan informasi keuangan yang benar, jujur dan adil, meningkatkan kesadaran dikalangan intelektual muslim akan perlunya pengetahuan akuntansi yang Islami yang berdasarkan pada prinsip kebenaran, keadilan, dan transparansi sangat mendesak untuk dilakukan. Ternyata Islam melalui Alquran telah menggariskan bahwa konsep akuntansi yang harus diikuti oleh para pelaku transaksi dan pembuat laporan keuangan adalah menekankan pada konsep pertanggungjawaban atau accountability, sebagaimana ditegaskan dalam surat al-Baqarah ayat 282. Standar akuntansi tersebut menjadi kunci sukses bank Islam dalam melayani masyarakat disekitarnya, sehingga, seperti lazimnya, harus dapat menyajikan informasi yang cukup, dapat dipercaya dan relavan bagi para penggunanya, namun tetap dalam konteks syariah Islam.
Muhammad Fadhil Junery
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 78-86; https://doi.org/10.46367/jas.v3i1.164

Abstract:
The limitations of the human mind and also the various interests which always refers to the mundane aspects, then all rules in the order of economic and business cannot be released granted to man to design these rules without any ropes of restraint as a means to restrict people from doing arbitrary and more likely just as homo economicus, which is why Islam was present to bring the values ​​of truth and justice which serve as guidance for not only humans as homo economicus but also as homo and homo religious ethicus. Seeing some of the weaknesses and limitations of today's accounting in its development, Require Muslims to dissolve creasing these problems, by making the sharia as a paradigm in building a conceptual framework of accounting that can be used as a foothold in the development of accounting format is more appropriate. And foster the values ​​of the essence in the accounting value of responsible, fair and true.
Dariana Dariana
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 87-101; https://doi.org/10.46367/jas.v3i1.165

Abstract:
Penelitian ini dilakukan untuk melihat Rasio Profitabilitas pada Usaha Ekonomi Desa Simpan Pinjam (UED-SP) Desa Kembung Luar. Tujuan penelitian ini adalah untuk mengetahui Rasio Profitabilitas pada Usaha Ekonomi Desa Simpan Pinjam (UED-SP) Desa Kembung Luar. Dan Rasio Profitabilitas pada Usaha Ekonomi Desa Simpan Pinjam (UED-SP) Desa Kembung Luar menurut perspektif Syariah. Penelitian ini dilaksanakan pada Usaha Ekonomi Desa Simpan Pinjam (UED-SP) Desa Kembung Luar. Subjek dari penelitian ini adalah Usaha Ekonomi Desa Simpan Pinjam (UED-SP) Desa Kembung Luar dan objek penelitian Rasio Profitabilitas. Analisis data yang digunakan dalam penelitian ini analisis deskriptif kualitatif yaitu menggambarkan hasil penelitian dengan menelaah data yang diperoleh dari perusahaan kemudian dibandingkan dengan berbagai teori yang mendukung masalah penelitian. Hasil penelitian menunjukkan bahwa perhitungan Return On Invesment tahun 2016-2018 ROI mengalami penurunan karena perputaran aset dan laba bersih dalam satu tahun menurun. Hal ini menunjukkan kemampuan UED-SP dalam menghasilkan laba bersih dari aset belum maksimal. Tahun 2016-2018 mengalami peningkatan karena laba yang dihasilkan pada tahun 2016-2018 meningkat. Begitu juga dari hasil perhitungan Return On Equity, bahwa pada UED ini dalam mengelola modal dalam menghasilkan keuntungan netto mengalami penurunan pada tahun 2016-2017 dan mengalami peningkatan di tahun 2017-2018. Rasio profitabilitas pada UED-SP Desa Kembung Luar tidak sesuai dengan prinsip syariah karena terdapat bunga. Ketidaksesuaian tersebut disesuaikan firman Allah dalam QS. Ali-‘Imran ayat 130 dan Al-Baqarah ayat 276. Ayat tersebut menjelaskan dalam syariah, imbalan dari modal tidak boleh berbentuk bunga karena bunga dianggap riba, sedangkan riba hukumnya haram.
Zul Hendri, Desi Nurhazana
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 102-117; https://doi.org/10.46367/jas.v3i1.166

Abstract:
Penelitian ini bertujuan untuk mengetahui apakah manajemen laba berpengaruh terhadap perencanaan biaya modal ekuitas pada Perusahaan Manufaktur periode 2013-2017 dan untuk mengetahui apakah Return On Assets (ROA) mampu memoderasi hubungan antara manajemen laba terhadap biaya modal ekuitas pada Perusahaan Manufaktur periode 2013-2017. Penelitian ini baru pertama dilakukan karena menggunakan pendekatan kuantitatif dengan menggunakan data laporan keuangan yang terdaftar di Bursa Efek Indonesia sebagai data sekunder. Pengolahan data menggunakan program SMART PLS Versi 3.0. Data laporan keuangan yang digunakan adalah laporan keuangan perusahaan manufaktur dari tahun 2013-2017. Teknik sampel yang digunakan adalah purposive sampling sehingg sampel yang digunakan sebanyak 18 perusahaan. Hasil penelitian menunjukkan bahwa manajemen laba berpengaruh terhadap perencaanaan biaya modal ekuitas dan Return On Assets (ROA) tidak mampu untuk memoderasi hubungan antara manajemen laba terhadap perencanaan biaya modal ekuitas.
Nana Sepdiana
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 118-132; https://doi.org/10.46367/jas.v3i1.167

Abstract:
Tujuan dari penelitian ini adalah untuk menganalisis kinerja reksadana syariah yang meliputi saham, pendapatan tetap, campuran, dan pasar uang. Jenis penelitian yang dilakukan adalah penelitian deskriptif kuantitatif. Metode pengumpulan data dalam penelitian ini adalah teknik dokumentasi dengan data sekunder yaitu melalui situs resmi bareksa.com. Pengukuran kinerja reksadana syariah dalam penelitan ini menggunakan satu metode saja yaitu metode sharpe. Berdasarkan perhitungan Sharpe dapat disimpulkan bahwa kinerja tertinggi di antara reksa dana syariah yang meliputi saham, pendapatan tetap, campuran dan pasar uang pada tahun 2015, 2016, dan 2017 adalah reksa dana saham syariah.
Heru Maruta
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 133-146; https://doi.org/10.46367/jas.v3i2.168

Abstract:
This paper aims to provide information to the public about the understanding, uses, objectives, limitations and methods of calculating changes in gross profit analysis. Management requires information that can be used as a basis for evaluating the causes of the increase or decrease in the company's gross profit. By knowing the causes of the increase or decrease in the company's gross profit, management can determine the actions to be taken, if the gross profit shows an increase, then the factors causing it are worth defending. Conversely, if gross profit decreases, the factors that cause it are carried out as necessary so as not to be repeated in the next period. Analysis of changes in gross profit provides information that can be used by management as a basis for evaluation and actions needed in the next period, while to calculate the required data on sales and Cost of Goods Sold also in units and rupiah. The basis for calculating changes in gross profit is twofold, the first comparing the achievements of the current period with the previous and the second by comparing the target with the realization.
Dariana Dariana, Ruzita Ruzita
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 147-157; https://doi.org/10.46367/jas.v3i2.174

Abstract:
The purpose of this study was to determine how the application of Financial Accounting Standards Statement 109 and the implementation of Good Governance in the National Zakat Board of Bengkalis Regency and the influence of the application of the Financial Accounting Standard Statement 109 on the implementation of Good Governance in the national zakat board of Bengkalis Regency. This research was conducted using quantitative descriptive methods. These data were obtained from questionnaire data, interviews and documentation that were distributed to all employees of the Bengkalis Regency National Amil Zakat Agency and several Zakat Collection Units in Bengkalis Regency. The analytical method used in this study is to use a simple linear regression. The results of this study indicate that the effect of the adoption of the Statement of Financial Accounting Standards 109 has a positive and significant effect on the implementation of Good Governance by 90.9%.
Karmila Karmila,
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 158-173; https://doi.org/10.46367/jas.v3i2.180

Abstract:
Accounting information systems are needed in supporting the effectiveness of internal control. The purpose of this study was to determine how the influence of existing accounting information systems in the company on the implementation of internal control. Researchers used descriptive and quantitative methods by distributing questionnaires. From the research results, it turns out that PT. Pelabuhan Indonesia I (Persero) Dumai Branch has implemented an Accounting Information System of port boarding pass fees and an adequate Internal Control System. The Accounting Information System of port boarding pass fees applied to affect the Internal Control System but the effect is not strong. Then the application of the Accounting Information System of port boarding pass fees and the Internal Control System is in accordance with the Islamic perspective.
Nurmahadi Nurmahadi, Christina Tri Setyorini
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 174-184; https://doi.org/10.46367/jas.v3i2.181

Abstract:
The emergence of sharia accounting and the prohibition of transactions that contain elements of usury is an order from Allah contained in the Qur'an and Hadith. These commands and prohibitions certainly contain benefits for mankind on earth, especially in muamalah activities. This study discusses the role of Baitul Maal wa Tamwil and how to grow and develop Baitul Maal wa Tamwil on Bengkalis Island through qualitative studies. The majority Muslim community and upholds Islamic spiritual values become the main capital to develop Baitul Maal wa Tamwil on Bengkalis Island. This condition, of course, is driven by the existence of Islamic economic colleges which produce qualified human resources in the field of accounting and Islamic economics. So that the benefits of Islamiyah can preserve human life on earth, namely preserving religion, preserving souls, preserving reason, preserving offspring and protecting property.
Zul Hendri, Deni Agusrianti
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 185-200; https://doi.org/10.46367/jas.v3i2.183

Abstract:
This research aims to determine partially the effect of company size on capital structure, the effect of profitability on capital structure, the effect of company growth on capital structure, the effect of asset structure on capital structure, and the simultaneous influence of company size, profitability, company growth and asset structure on structure capital. This research uses quantitative methods with multiple regression analysis. The tool for analyzing research data is using SMART PLS. The results of the study stated that company size (X1) had no effect on capital structure (Y), profitability (X2) had no effect on capital structure (Y), company growth (X3) had no effect on capital structure (Y), and asset structure (X4 ) affect the capital structure (Y).
Muhammad Fadhil Junery, Dedi Setiawan
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 201-211; https://doi.org/10.46367/jas.v3i2.184

Abstract:
This research was conducted to determine the effect of the use of Corporate Social Responsibility funds in the environmental sector on the distribution of funds and environmental protection in Bengkalis Regency. In this study, researchers used Corporate Social Responsibility fund report data recorded in the Department of Environment of Bengkalis Regency in the period of 2016 to 2018. The test results show that Corporate Social Responsibility funds in the environmental field have a significant positive effect on efforts to protect and manage the environment in Bengkalis Regency with an R Square value of 0.804. This shows that the percentage of the influence of the use of CSR funds in the environmental sector has a significant positive effect on environmental protection and management efforts in Bengkalis Regency by 80.4%, while the remaining 19.6% is influenced by other variables outside this research.
Anshor Wibowo, Monalisa Monalisa
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 212-225; https://doi.org/10.46367/jas.v3i2.185

Abstract:
This research aims to determine the effect of Capital Expenditure on Economic Growth with Regional Original Income as an Intervening Variable in Bengkalis Regency. The population in this study is the report of realization of the revenue and expenditure budget of Bengkalis Regency in 2013 to 2017, Sampling is done using the purposive sampling method and the number of samples is 12 items from regional original income in 2013 to 2017, 12 items of capital expenditure in 2013 to 2017 and economic growth 2013 to 2017. This research data is in the form of secondary data in the form of 2013 to 2017 Budget Realization Report in the Regional Government Financial Statements that have been examined by the Indonesian Financial Audit Board in 2013 to 2017. The results of this study are that capital expenditure has an effect on growing the economy, whereas capital expenditure indirectly influences regional economic growth through regional original income as an intervening variable.
Mira Misissaifi, Erlindawati Erlindawati
JAS (Jurnal Akuntansi Syariah), Volume 3, pp 226-237; https://doi.org/10.46367/jas.v3i2.186

Abstract:
Investment is something that aims to develop the assets owned by expecting high returns. Basically investment in a sharia perspective is an active form of Sharia Economy. Although many investment products have the opportunity to provide high returns, it must be borne in mind that they are solely in the form of worldly benefits but also ukhrawi profits. One form of sharia investment is Sukuk issued by the state in 2008 to expand alternative sources of funding for the State Budget and Expenditure, as well as developing the Islamic Finance market. From the results of the issuance of the State Sukuk, the construction of various infrastructure projects in all corners of the country has now been realized, such as railroad tracks, roads and bridges, revitalization of the hajj hostel, and universities.
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