Jurnal Akuntansi dan Audit Syariah (JAAiS)最新文献

{"title":"Implementasi Sistem Just In Time (JIT) dalam Meningkatkan Produktivitas Perusahaan pada PT. Langgeng Makmur Utama Bangsalsari Jember","authors":"Nurul Qomariyah, Nurika Mauliyah","doi":"10.28918/jaais.v4i1.7112","DOIUrl":"https://doi.org/10.28918/jaais.v4i1.7112","url":null,"abstract":"Just In Time is a model where companies only produce on demand without taking advantage of available inventory and without bearing inventory costs. Production will not occur until there is a signal from the next process that indicates a production request.  Productivity is the ability of every individual, system or company to produce what they want by using resources effectively and efficiently and producing the highest possible goods and services. The purpose of this study was to determine the application of the just in time method at PT. Langgeng Makmur Utama and to find out the impact of applying the just in time method on the productivity of PT. Langgeng Makmur Utama. This research uses a qualitative approach, and the type of research is descriptive. By using data collection techniques, namely observation, interviews, and documentation. The selection of subjects used a purposive technique, the validity of the data used a triangulation technique. The research results show that: 1) the management of PT. Langgeng Makmur Utama has implemented the just in time method proven by eliminating some activities that do not add value which are considered waste such as over production, waiting time, transportation, processing, inventory levels, work movements and defective goods. 2) application of the just in time method at PT. Langgeng Makmur Utama, although not yet maximized, has been able to increase the productivity of the company, as evidenced by cost savings, cost control, increased profits, price competition, good delivery performance and improved quality. So that by implementing this just in time system, the company can increase its productivity which will make the company able to survive and be competitive in this globalization era.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127638868","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":"Penerapan Prinsip Good Governance Dalam Pengelolaan Dana Desa Menurut Perspektif Islam (Studi Kasus Pada Desa Sungai Langka Kecamatan Gedong Tataan Kabupaten Pesawaran)","authors":"R. Putri, Nadia Cahya Oktavia","doi":"10.28918/jaais.v4i1.7099","DOIUrl":"https://doi.org/10.28918/jaais.v4i1.7099","url":null,"abstract":"With the high potential for cases and losses that occur in the village fund program, it raises demands from the community and the government itself to the village apparatus in carrying out village fund management activities in accordance with good governance. The purpose of this study is to determine the transparency and accountability of planning, implementation, accountability, and supervision of ADD financial management in Gedong Tataan District, Pesawaran Regency in achieving good governance. This research is qualitative research. Research that produces descriptive data in the form of written or spoken words of people and observable behavior. The results of this study show that the application of transparency and accountability in the management of village funds in Sungai Langka Village has been successful in accordance with the established principles and rules and has been quite good by involving the village community in planning the allocation of village funds, as well as the responsibility in managing village funds in accordance with Permendagri regulation 113 of 2014. Supervision of ADD financial management carried out by DPMD as a supervisor serves to determine village regulations together with the village head who has carried out his duties properly. The implementation of good governance from an Islamic perspective has been applied quite well, this is based on paying attention to the verses of the Qur'an and the Sunnah of the Prophet SAW can be found some basic values that can be translated into the principles of good governance.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129081291","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":"Implementasi Laporan Keuangan Organisasi Nonlaba Berdasarkan ISAK 35 (Studi Kasus pada Pondok Pesantren Az-Zabur Kajen Kabupaten Pekalongan)","authors":"Baitus Salamah, M. Nasrullah","doi":"10.28918/jaais.v4i1.7031","DOIUrl":"https://doi.org/10.28918/jaais.v4i1.7031","url":null,"abstract":"Non-profit organizations are organizations with the goal of not seeking profit. Although non-profit organizations are not profit-oriented but the organization has the responsibility to make financial statements as a form of financial responsibility for a period of 1 period. The preparation of financial statements must be in accordance with the recording guidelines that have been used as a reference, namely PSAK no.45, but replaced with ISAK 35.  ISAK 35 was ratified by the Financial Accounting Standards Board (DSAK) on April 11, 2019 and can be used from January 1, 2020. There is a phenomenon in the field that shows that the financial manager of the cottage is not from a person with an accounting education background, but a student who is appointed voluntarily to become a cottage administrator. Then, in financial management, there is no detailed and detailed clarity regarding the form of accountability of the cottage management in managing cottage finances.The type of research used is a type of a case study. using approach qualitative research. The data collection method uses observation, interview and documentation techniques. Method the validity of the data by using the Data source triangulation technique. The results of this study show that the az-zabur kajen islamic boarding school has not implemented financial statements based on ISAK 35 due to limited human resources and the direction of the islamic boarding school caregivers to use financial statements simply in the form of income and expenses to be easily understood. \u0000 ","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134347464","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 Tingkat Pendapatan dan Pengetahuan Zakat terhadap Ketaatan Membayar Zakat: BAZNAS Kota Tasikmalaya","authors":"Suhendri Suhendri, Gista Rismayani, Y. Somantri","doi":"10.28918/jaais.v4i1.6933","DOIUrl":"https://doi.org/10.28918/jaais.v4i1.6933","url":null,"abstract":"Based on a survey of researchers to the National Amil Zakat Agency (BAZNAS) Tasikmalaya City. That the ability to report zakat in Tasikmalaya City is very large annually but in reality the total zakat that BAZNAS is able to collect is less than 50%. The data shows that the amount of zakat fund collection has not reached what is expected from this potential. This study aims to determine the effect of income levels and zakat knowledge on obedience in paying zakat. This research is a field research using a quantitative approach. The type of this research is in the form of associative descriptive research. The data analysis technique in this study is multiple regression analysis. The results showed that income levels had a significant effect on citizen compliance in paying zakat at BAZNAS Tasikmalaya City and knowledge of zakat had no significant effect on citizen compliance in distributing zakat at BAZNAS Tasikmalaya City, while simultaneously the level of reporting and knowledge of zakat had a significant effect on citizen obedience in distributing zakat to BAZNAS Tasikmalaya City.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"218 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124307284","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":"Rasio Keuangan, Laba Akuntansi dan Arus Kas Operasi dalam Pengaruhnya terhadap Return Saham","authors":"Happy Sista Devy, Muhammad Ali Ma'sum, Muhammad Aris Syafii","doi":"10.28918/jaais.v4i1.6950","DOIUrl":"https://doi.org/10.28918/jaais.v4i1.6950","url":null,"abstract":"The purpose of this study was to examine the effect of financial ratios, accounting profit and operating cash flow on stock returns. This study uses a population of food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Purposive sampling method was used and 11 companies were found as samples. The results showed that return on assets (ROA), current ratios, and accounting profit have an effect on stock returns. In accordance with the signal theory, that the existence of information regarding ROA, current ratio and accounting profit becomes a significant signal to investors so that there is an influence on stock returns. However, the different effects on the variable debt to equity ratio and operating cash flow have an insignificant effect, so that it can be interpreted that these two pieces of information are not used as meaningful information for investors so that there is no reaction.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125923752","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":"Pengembangan Aplikasi Note Non Performing Financing: Monitoring Pembiayaan Bermasalah di KSPPS BTM Pekalongan","authors":"MUCH MABRUR HADI, Sapta Oktiadi, Hamzah Shodik","doi":"10.28918/jaais.v4i1.6164","DOIUrl":"https://doi.org/10.28918/jaais.v4i1.6164","url":null,"abstract":"  \u0000ABSTRACT \u0000The Sharia Savings and Loans and Financing Cooperative (KSPPS) BTM Pekalongan as a sharia microfinance institution faces the risk of non-performing financing (NPF) which can have a negative impact on its business continuity. This study aims to examine how the development of the Note Non-Performing Financing application as a monitoring of non-performing financing in KSPPS BTM Pekalongan. This research is an exploratory descriptive study using a qualitative research approach. This research is also a research and development research with ADDIE approach model. This research is a combination of field research supported by library research. Sources of data used in the study consisted of primary data sources and secondary data sources. The analysis technique used in this study uses content analysis which will be studied further in a group discussion forum. The results showed that the Non-Performing Financing Note Application at KSPPS BTM Pekalongan is an application in the form of a website-based information system that provides accurate and integrated NPF data at KSPSS BTM Pekalongan. This application has many functions, the main of which is to monitor (supervision) non-performing financing in KSPPS BTM Pekalongan. Later, the monitoring results can be followed up in accordance with the risk management SOP that has been set by KSPPS BTM Pekalongan. This application is expected to minimize the risk caused by non-performing financing at KSPPS BTM Pekalongan. \u0000can have a negative impact on its business continuity. This study aims to examine how the development of the Note Non-Performing Financing application as a monitoring of non-performing financing in KSPPS BTM Pekalongan. This research is an exploratory descriptive study using a qualitative research approach. This research is also a research and development research with ADDIE approach model. This research is a combination of field research supported by library research. Sources of data used in the study consisted of primary data sources and secondary data sources. The analysis technique used in this study uses content analysis which will be studied further in a group discussion forum. The results showed that the Non-Performing Financing Note Application at KSPPS BTM Pekalongan is an application in the form of a website-based information system that provides accurate and integrated NPF data at KSPSS BTM Pekalongan. This application has many functions, the main of which is to monitor (supervision) non-performing financing in KSPPS BTM Pekalongan. Later, the monitoring results can be followed up in accordance with the risk management SOP that has been set by KSPPS BTM Pekalongan. This application is expected to minimize the risk caused by non-performing financing at KSPPS BTM Pekalongan.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129723524","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":"Revealing Accounting Practices of Scholarship Recipient Students: A Study of Islamic Ethnomethodology","authors":"M. Thalib","doi":"10.28918/jaais.v4i1.6202","DOIUrl":"https://doi.org/10.28918/jaais.v4i1.6202","url":null,"abstract":"ABSTRACT \u0000This study aims to reveal how students receive the Smart Indonesia Card (KIP) scholarship practice accounting based on the value of local wisdom. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity (amal), knowledge (ilmu), faith (iman), information revelation (informasi wahyu), and good deeds (ihsan). The results of the study indicate that the amount of fees provided by the government is insufficient to cover all students' educational needs for one semester. Therefore, parents and families of students regularly send pocket money and foodstuff to cover the shortfall in costs. The practice of accounting in the form of financing needs and covering the lack of funds cannot be separated from students' gratitude. Financial assistance has dramatically eased the burden on parents and their families. In the culture of the Gorontalo people, being grateful for favors is one of the pieces of advice that the elders often convey through the expression (lumadu) \"diila o'onto, bo wolu-woluwo\" which means it is invisible but exists. The meaning is that this expression teaches that in life, do not only pursue the visible but also look for something that is not visible but exists. \u0000  \u0000Keywords: local culture, smart Indonesia card, students, Gorontalo \u0000  \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk mengungkap cara mahasiswa penerima beasiswa Kartu Indonesia Pintar (KIP) mempraktikkan akuntansi berbasis pada nilai kearifan lokal. Penelitian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil penelitian menunjukkan bahwa jumlah biaya yang diberikan oleh pemerintah belum cukup untuk menutupi seluruh kebutuhan pendidikan mahasiswa selama satu semester. Oleh sebab itu, orang tua dan keluarga dari mahasiswa rutin mengirimkan uang jajan dan bahan pokok untuk menutupi kekurangan biaya tersebut. Praktik akuntansi berupa membiayai kebutuhan dan menutupi kekurangan dana tidak terlepas dari rasa syukur dari mahasiswa. Hal ini disebabkan bantuan dana tersebut dirasa sangat meringankan beban orang tua dan keluarga mereka. Dalam kebudayaan masyarakat Gorontalo, mensyukuri nikmat merupakan salah satu nasihat yang sering disampaikan oleh para tua-tua melalui ungkapan (lumadu) “diila o’onto, bo wolu-woluwo” artinya tidak kelihatan tetapi ada. Maknanya adalah ungkapan ini mengajarkan bahwa dalam kehidupan, jangan hanya mengejar yang kelihatan, tetapi juga mencari sesuatu yang tidak kelihatan tetapi sebenarnya ada.” \u0000  \u0000Kata kunci: budaya lokal, kartu Indonesia pintar, mahasiswa, Gorontalo","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127838898","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":"Green Accounting: Analisis Penerapan Green Innovation Pada Pengelolaan Limbah Pabrik Tahu di Kartasura","authors":"Afra Hana Annisa, Putri dkk, J. Akuntansi, dan Audit Syariah, Pengelolaan Limbah Pabrik, Tahu di Kartasura, N. Afra, Hana Annisa Putri, Afra Hana Annisa Putri","doi":"10.28918/jaais.v3i2.5964","DOIUrl":"https://doi.org/10.28918/jaais.v3i2.5964","url":null,"abstract":"The tofu industry is currently expanding in Indonesia, especially in Purwogondo Village, Kartasura District.  In the village, the majority of the population produces tofu.  Tofu production is still carried out using traditional and simple technology.  This causes the level of efficiency in the use of water and raw materials is still low but the level of waste production is also relatively high.  Based on the research that has been done, the human resources involved or the workers in the tofu factory in the village generally have a relatively low level of education, so that not many workers and the tofu industry themselves do waste treatment properly.  This research was conducted at the Tofu Factory of Mr. Parji which is one of the tofu factories in Purwogondo Village, Kartasura District, the study aims to analyze how the application of green accounting through the concept of green innovation in the waste management of Mr. Parji's tofu factory.  The research method used is descriptive qualitative, namely by means of observation, direct interviews with relevant informants and documentation studies in the form of pictures.  The results obtained from the research that have been carried out show that the application of green innovation to the waste of Mr. Parji's tofu factory has been carried out but has not been maximized.  Applications that have been made in the form of solid waste tofu dregs are resold for animal feed or used alone, so that this will have a positive impact on the factory in the form of additional income and the impact on the surrounding environment will not be polluted.  As for the liquid waste from the tofu factory, it is left in a shelter so that it just flows into the river.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126402369","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":"MR.AGAIN (Monitoring, Report and Accumulate of Green AccountINg): Sistem Pengolahan Informasi Masyarakat Berbasis Responsive Web Design di Kabupaten Pasuruan","authors":"Warga Baroka Sugiarto, Muhammad Korib Hamdani, Triyoga Budi Prasetyo","doi":"10.28918/jaais.v3i2.5961","DOIUrl":"https://doi.org/10.28918/jaais.v3i2.5961","url":null,"abstract":"Every company must be interacted with Enviroment both the case on usage of nature resource and also the location to do activities operationally. More the intense of the company's industry activities 'caused the possibilities to Enviroment damage uprising either. The company's awareness act toward the Enviroment could be shown by green accounting. The background of this essay concern for enviromental pollution of the companies in Pasuruan district. The writer's solutions that offer in the case to resolved it is MR. AGAIN (Monitoring, Report and Accumulate of Green Accounting) as a bridge to social's complain about the enviromental pollution such a waste disposal of companies.it later to be analyzed in report of green accounting. Some features become operation system's website to push the advance of the company.   MR. AGAIN as a role on this essay using the Analitical descriptive method by study of information and experience by collecting data. The result of the essay in 2020 concern of society complaint about Enviroment pollution in certain district uprised. So that, the exist of MR.AGAIN that based of Responsive Web design as real act of adjustment from rapid development of technology hope able to be solutions of problems above.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124675723","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 Profitabilitas Terhadap Kinerja Keuangan PT Adaro Energy.Tbk Sebelum dan Sesudah Pandemi","authors":"Nurul Hidayah, Muhammad Aqdam Baihaqi, Nofita Rahmawati, A. Citradewi","doi":"10.28918/jaais.v3i2.5847","DOIUrl":"https://doi.org/10.28918/jaais.v3i2.5847","url":null,"abstract":"The profitability ratio is used to measure the effectiveness of management of the output of returns obtained by sales and investment to know the company's ability to generate profits during a certain period and carry out the duties of its operations. This study aims to determine the value of Net Profit Margin (NPM), Gross Profit Margin (GPM), Return On Assets (ROA), and Return On Equity (ROE) during the pandemic and after the covid-19 pandemic. This study uses a descriptive method and the data collection technique in this research is a sampling technique. Net Profit Margin (NPM) tends to increase, this is because the components of net profit and income also increase. Gross Profit Margin (GPM) tends to increase. This is because the components of gross profit and income have also increased. Return on Assets (ROA) tends to increase, this is because the components of net income and total assets also increase. Return On Equity (ROE) in 2015 to 2016 has increased, this is because the components of net income and equity also increased","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115974719","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}