{"title":"ANALISIS PENERAPAN PSAK NO. 109 TENTANG AKUNTANSI ZAKAT, INFAK, DAN SEDEKAH PADA LAZISMU KOTA MEDAN","authors":"Raslina Solin","doi":"10.26418/jaakfe.v12i2.54459","DOIUrl":"https://doi.org/10.26418/jaakfe.v12i2.54459","url":null,"abstract":"ABSTRAKRaslina Solin. 0502193190. Analisis Penerapan PSAK No 109 Terkait Akuntansi Zakat, Infaq dan Sedekah Pada Lazismu Kota Medan. Program Sarjana (S1) Akuntansi Syariah. Universitas Islam Negeri Sumatera Utara, Medan. Pembimbing Yenni Samri Juliaty Nasution. riset ini bertujuam untuk mengetahui dan menganalisis pemakaian PSAK No. 109 Terkait Zakat, Infak dan Sedekah di Lazismu Kota Medan. Penggunaan data kualitatif dalam sumber data primer dan sekunder. Teknik perolehan data yang dipakai ialah wawancara, observasi, dan dokumentasi. Survey menampilkan gambaran tentang Dana Zakat infaq/sedekah yang diberikan, oleh Lazismu Kota Medan hanya berupa bentuk pencatatan pemasukan/penerimaan dan daftar pengeluaran/pembagian berdasarkan pemasukan yang tercatat. Tidak sesuai dengan pernyataan Zakat, Infaq/Sedekah LAZISMU Kota Medan PSAK No.109. Raslina Solin. 0502193190. Analysis of the Application of PSAK No. 109 Regarding Accounting for Zakat, Infaq and Alms at Lazismu Medan City. Sharia Accounting Bachelor (S1) Program. North Sumatra State Islamic University, Medan. Yenni Samri's advisor Juliaty Nasution. This study aims to determine and analyze the use of PSAK No. 109 About Zakat, Infaq and Alms in Lazismu, Medan City. The use of qualitative data in primary and secondary data sources. Data acquisition techniques used include interviews, observation, and documentation. The survey displays an overview of the Zakat Funds infaq/alms given, by Lazismu Medan City only in the form of income/receipts and a list of expenses/profit sharing based on the recording of income. Not in accordance with the statement of Zakat, Infaq/Alms LAZISMU Medan City PSAK No.109.Kata kunci : Zakat, Infak, Sedekah, PSAK 109 ","PeriodicalId":196545,"journal":{"name":"JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127237506","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}
{"title":"ANALISIS CAPM DALAM PENGAMBILAN KEPUTUSAN INVESTASI PERBANKAN (STUDI KASUS PT. BANK RAKYAT INDONESIA Tbk)","authors":"Arief Maulana","doi":"10.26418/jaakfe.v12i2.67103","DOIUrl":"https://doi.org/10.26418/jaakfe.v12i2.67103","url":null,"abstract":"Penelitian ini bertujuan untuk mencari hasil tingkat dari return dan resiko menggunakan metorde Capital Asset Pricing Method (CAPM) pada PT. Bank Rakyat Indonesia yang memiliki kode emiten saham BBRI. Metode CAPM adalah suatu cara yang digunakan untuk pemilihan saham dengan cara memilih saham yang efisien dengan tingkat nilai return individual lebih dari return yang telah di investasikan pada awal investasi. Dengan menganalisis resiko yang ada pada perusahaan yang akan di investasikan, investor berharap dapat memprediksi investasi selanjutnya di masa yang akan dating agar return atau tingkat pengembalian dapat lebih baik dan resiko yang di hadapi akan semakin kecil. Data yang digunakan adalah harga saham, indeks harga saham gabungan, suku bunga bank Indonesia, dan resiko sostematik saham individual dari tahun 2019-2021. data yang diperlukan diperoleh dengan cara dokumentasi melalui Yahoo finance dan bursa efek Indonesia. Hasil penelitian ini E(Ri) menunjukkan bahwa saham yang telah di analisis yaitu saham Bank Rakyat Indonesia tersebut efisien, maka saham Bank Rakyat Indonesia (BBRI), dapat dibeli dan dijadikan pilihan investasi portofolio karena memiliki nilai return individual lebih dari return yang diharapkan.","PeriodicalId":196545,"journal":{"name":"JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)","volume":"687 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122976131","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}
{"title":"THE EFFECT OF STANDARD UNDERSTANDING OF GOVERNMENT ACCOUNTING, EXPERIENCE, AND ACCOUNTABILITY ON THE PERFORMANCE OF INSPECTORATE OFFICE STAFF IN RIAU PROVINCE","authors":"Sanusi Ariyanto","doi":"10.26418/jaakfe.v12i2.60364","DOIUrl":"https://doi.org/10.26418/jaakfe.v12i2.60364","url":null,"abstract":"The purpose of this study was to determine the effect of understanding government accounting standards, experience, and accountability on the performance of financial auditors at the Riau Province Inspectorate. The variables in this study are the independent and dependent variables. The independent variables consist of understanding of accounting standards, experience, and accountability, while the dependent variable of this study is the performance of financial examiners. A descriptive method in the form of correlation studies with a quantitative approach is applied in this study to determine the effect between variables. The use of this method is expected to produce more accurate measurement results related to the responses given by respondents. The data in the form of numbers are then processed statistically by using validity, reliability tests, and hypothesis testing T and F. The population in this study was limited to only the financial examiners of the Riau Province Inspectorate. The research sample consisted of 34 financial examiners where they were given a questionnaire with a Likert scale. Data analysis was carried out at a significant level of 95% using regression analysis. The results of the analysis of this study found that the variables of experience, competence, and independence had a positive effect on performance. The t-test also revealed that experience, competence, and independence partially have a significant effect on performance. In the F test, the results show that experience, competence, and independence have a simultaneous effect on performance.","PeriodicalId":196545,"journal":{"name":"JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134629444","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}
{"title":"Pengaruh CSR, Profitabilitas, dan Leverage Terhadap Manajemen Laba dengan Kualitas Audit sebagai Variabel Moderasi","authors":"R. Rusliyawati","doi":"10.26418/jaakfe.v12i1.62072","DOIUrl":"https://doi.org/10.26418/jaakfe.v12i1.62072","url":null,"abstract":"The purpose of this study is to examine the relationship of corporate social responsibility (CSR) on earnings management and the impact of and audit firm size on the association between corporate social responsibility (CSR) and earnings management, the association between Profitability and Earning Management and the association between Leverage and Eaning Management. The dependent variable that used in this study is earnings management. Corporate social responsibility (CSR), Profitability, and Leverage used as independent variable. Furthermore, this study used audit firm size as a moderating variable. The sample in this study consists of 117 mining companies that listed on Indonesia Stock Exchange in the period 2016-2020. The data that used in this study was secondary data and selected by using purposive sampling method. The technique of analysis used for examining the hypothesis was multiple regression analysis Based on the empirical results of this study show that corporate social responsibility (CSR) has positive significant influence on earnings managements but not significant in profitability and leverage with earning management. This study did not find the association of audit firm size between profitability and earnings management, but this study found the association of audit firm size between corporate social responsibility (CSR) and earnings management and also found the association of audit firm size between leverage and earning management.","PeriodicalId":196545,"journal":{"name":"JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125497353","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}
{"title":"PENGARUH INVESTMENT OPPORTUNITY SET (IOS) TERHADAP RETURN SAHAM DENGAN PARTIAL LEAST SQUARE (PLS) (Studi Perusahaan Industri Barang Konsumsi)","authors":"Citra Puspa Permata, Rafles Ginting","doi":"10.26418/jaakfe.v12i1.63452","DOIUrl":"https://doi.org/10.26418/jaakfe.v12i1.63452","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui analisis investment opportunity set (IOS) terhadap perusahaan industri barang konsumsi di Bursa Efek Indonesia selama periode tahun 2019-2022. Populasi penelitian ini terdiri dari 86 perusahaan sektor industri barang konsumsi. Penelitian ini menggunakan sampel 18 perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia dengan menggunakan teknik purposive sampling. Data penelitian merupakan data sekunder diperoleh dari Indonesia Capital Market Directory selama periode tahun analisis dan www.idx.co.id. Pengujian hipotesis penelitian digunakan teknik Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa IOS berpengaruh secara positif signifikan terhadap return saham","PeriodicalId":196545,"journal":{"name":"JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125978026","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}
{"title":"DETERMINAN AUDIT JUDGMENT PADA AUDITOR PEMERINTAH","authors":"Hernawan Harsono, Syarif M. Helmi, Leonardus Acon","doi":"10.26418/jaakfe.v12i1.62696","DOIUrl":"https://doi.org/10.26418/jaakfe.v12i1.62696","url":null,"abstract":"This study aims to determine the effect of audit experience, audit expertise, and task complexity on audit judgment. The research was conducted at Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Kalimantan Barat. The data yang used in this study is the primary data in the form of questionnaire data. Audit experience, expertise, task complexity, and judgment are measured on a Likert score scale of 1-5. This research uses quantitative analysis methods, including descriptive statistical analysis, validity and reliability tests, classical assumption tests, multiple linear regression, T-tests, F tests, and coefficient of determination tests (R2). The results of this study show that audit experience and expertise do not affect audit judgment. Meanwhile, the complexity of the task affects the audit judgment.","PeriodicalId":196545,"journal":{"name":"JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)","volume":"51 7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125836330","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}
{"title":"BAGAIMANA PENGOPTIMALAN MANAJEMEN ASET DAPAT MENINGKATKAN LABA PERUSAHAAN","authors":"Ibnu Aswat, Amanah Hijriah","doi":"10.26418/jaakfe.v12i1.63356","DOIUrl":"https://doi.org/10.26418/jaakfe.v12i1.63356","url":null,"abstract":" Increasing corporate profits is one of the company's priorities in business operations. Many companies make large sales to increase profits, but the increase in profits does not correspond to forecasts made previously. One of the causes of these charges and expenses is the improper accumulation of depreciation of assets. Many corporate assets have high functional value when asset management is not optimized, but profits are lost due to poor asset management because management cannot control the assets. This has been felt by local businesses in Pontianak City, where efforts have been made to increase profits, starting with service improvements and ending with higher fees, but at the end of the reporting period, the company's earnings report did not meet the expected projections. One of the causes was the high depreciation expense and many assets that were not properly managed, resulting in unnecessary expenses and resulting loss of profits for the company decrease.","PeriodicalId":196545,"journal":{"name":"JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)","volume":"35 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113980999","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}
{"title":"Pengaruh Pengungkapan Islamic Social Reporting, Karakteristik dan Kebijakan Perusahaan terhadap Nilai Perusahaan yang Terdaftar di Jakarta Islamic Index 70","authors":"Rosmiasih Rosmiasih, Ilham Ramadhan Ersyafdi","doi":"10.26418/jaakfe.v12i1.62070","DOIUrl":"https://doi.org/10.26418/jaakfe.v12i1.62070","url":null,"abstract":"Company value is the assumption that investors are at the level of the company's success in managing resources at the end of the current year which is reflected in the company's stock price. If the share price is higher, it means that the welfare of the shareholders is also getting bigger. This study aims to determine whether company value can be affected by ISR disclosure, company size, sales growth, company age, asset growth, funding policy, dividend policy, debt policy in companies listed in JII 70 for the period 2018-2020. By using purposive sampling technique method, 41 out of 101 companies were selected. The results of the study reveal that firm value can be influenced by company age, funding policy and debt policy. While other variables, namely ISR disclosure, company size, sales growth, asset growth and dividend policy have no effect. This study is expected to increase knowledge and references regarding the value and performance of the company, thereby helping investors to make investment decisions.","PeriodicalId":196545,"journal":{"name":"JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116860469","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}
{"title":"MENGUAK SISI MENTAL ACCOUNTING DALAM KEPUTUSAN INVESTASI FIXED ASSET: STUDI FENOMENOLOGI PADA PETANI SAWIT","authors":"Rahadatul Aishy, Riki Angkawijaya, Karlina Feby Anastasia Astuti, Rafles Ginting, Khristina Yunita","doi":"10.26418/jaakfe.v12i1.63357","DOIUrl":"https://doi.org/10.26418/jaakfe.v12i1.63357","url":null,"abstract":"Penelitian ini berupaya memahami fenomena mental accounting dalam keputusan investasi fixed assets pada petani sawit. Penelitian ini menggunakan metode fenomenologi untuk memahami fenomena keputusan investasi yang sesuai dengan pengalaman masing-masing responden. Partisipan terdiri dari lima petani sawit. Petani sawit perlu melakukan penganggaran dan pencatatan pada kegiatan usahanya merupakan suatu kewajiban pada saat ingin melakukan investasi. Investasi yang dilakukan petani sawit berupa aset tetap. Ketika melakukan pengambilan keputusan investasi dengan teori mental accounting didapatkan bahwa petani sawit melakukan penganggaran untuk membeli aset tetap. Penelitian ini mengungkap fenomena menguak sisi mental accounting dalam keputusan investasi fixed asset.","PeriodicalId":196545,"journal":{"name":"JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122012239","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}
{"title":"ANALISIS LAPORAN KEUANGAN DAN PROYEKSI ARUS KAS PDAM KOTA PONTIANAK TAHUN 2020-2023","authors":"Syahbandi Syahbandi, Djunita Permata Indah","doi":"10.26418/jaakfe.v12i1.62962","DOIUrl":"https://doi.org/10.26418/jaakfe.v12i1.62962","url":null,"abstract":"Cash flow can be a very useful tool for companies in repairing and managing company assets, so it is necessary to calculate cash flow projections to ensure cash availability for the company. This study aims to calculate cash flow predictions at PDAM Pontianak City for 2020-2023 based on the 2017-2019 financial reports and compared with the actual profit (loss) reports for 2020-2021. The results of the study show that in predicting cash flows, there will be a very significant decrease if efforts to improve and manage assets are not carried out at this time. However, from 2020 to 2021, PDAM Tirta Khatulistiwa has succeeded in improving and managing assets so that they can increase company profits by keeping the value of operating expenses at a fairly stable number.","PeriodicalId":196545,"journal":{"name":"JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122262774","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}