JAS (Jurnal Akuntansi Syariah)

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ISSN / EISSN : 2549-3086 / 2657-1676
Total articles ≅ 52
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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.
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.
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.
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.
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.
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.
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.
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.
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.
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