Jurnal Akuntansi dan Audit Syariah (JAAiS)最新文献_第2页

Analisis Persepsi Tentang Tax Education Dan Peran Sikap Religiusitas Terhadap Perilaku Kepatuhan Kewajiban Perpajakan 对税收责任行为行为的宗教态度和宗教立场的分析

Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2022-12-07 DOI: 10.28918/jaais.v3i2.5949

Bahtiar Effendi, W. Nabila, Fina Ummiyatul Izza

引用次数: 0

Analisa Green Accounting pada Aplikasi GaloninAja dalam Upaya Mewujudkan SDGs 分析加隆尼亚应用程序中的绿色账户，以实现可持续发展目标

Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2022-12-06 DOI: 10.28918/jaais.v3i2.5960

Beni Suci Tapaningsih, Esmawati, Fatimah Azzahra

{"title":"Analisa Green Accounting pada Aplikasi GaloninAja dalam Upaya Mewujudkan SDGs","authors":"Beni Suci Tapaningsih, Esmawati, Fatimah Azzahra","doi":"10.28918/jaais.v3i2.5960","DOIUrl":"https://doi.org/10.28918/jaais.v3i2.5960","url":null,"abstract":"Currently, Indonesia is the third largest producer of waste in the world. Plastic waste is the second largest waste produced after food waste, which is 15.1℅. Problems regarding plastic waste cannot be separated from human life, especially in terms of consumption of mineral water because a lot of the packaging uses plastic. Moreover, with the emergence of single-use gallons, the problem of plastic waste is increasing. In addition, as much as 46.21% of waste in Indonesia is not managed. If this is allowed to continue, it can cause environmental damage and even natural disasters such as floods, resulting in hunger and poverty. Viewed from the other side, the waste-producing company should be responsible for managing the waste by implementing green accounting. However, in Indonesia, not many companies have implemented green accounting. To solve this problem, the author makes an innovative GaloninAja application. GaloninAja is one of the technological innovations that can make it easy for users to transact and get benefits and will aggregately have an impact on reducing plastic waste that has the potential to pollute the environment. With this application, companies can implement green economics as one of the Sustainable Development Goals without having to lose costs for the environment (green accounting). This study uses a qualitative descriptive method with primary data sources in the form of interviews and secondary.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123485927","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Whistleblowing System dan Lingkungan Pengendalian Dalam Pencegahan Korupsi Dana Desa dimoderasi Perilaku Etis 口哨制度和控制环境，以防止农村资金的腐败，适度的道德行为

Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2022-12-06 DOI: 10.28918/jaais.v3i2.5987

Kuraini Nur Dinia, Ahmad Rosyid

引用次数: 1

Deteksi Pengaruh Financial Stabilty, External Pressure, dan Financial Targets terhadap Financial Statement Fraud 财务稳定、外部压力、财务目标与财务报表舞弊

Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2022-12-06 DOI: 10.28918/jaais.v3i2.5645

Nisa Riski Rahmalia, Elit Eriyanti, Najunda Dewa Yani, Nur Kabib

引用次数: 1

Pengaruh Pajak Daerah, Retribusi Daerah, Dan Pendapatan Dari Laba Perusahaan Daerah Terhadap Belanja Modal Pada Kota Pekalongan Periode 2010-2019 区税、区税和营业额对2000 -2019年期间贝加隆市资本支出的影响

Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2022-06-30 DOI: 10.28918/jaais.v3i1.4546

Alsya Ika Ameilia, Tsalis Syaifuddin

{"title":"Pengaruh Pajak Daerah, Retribusi Daerah, Dan Pendapatan Dari Laba Perusahaan Daerah Terhadap Belanja Modal Pada Kota Pekalongan Periode 2010-2019","authors":"Alsya Ika Ameilia, Tsalis Syaifuddin","doi":"10.28918/jaais.v3i1.4546","DOIUrl":"https://doi.org/10.28918/jaais.v3i1.4546","url":null,"abstract":"PAD is generated through local taxes, retribution, revenue of provicially owned corporation, and other legitimate local revenue. PAD revenue is varied, but the local government requires a large allocation of capital expenditures in order to increase the economic growth. The aims of this research are to know about interconnections between Local Taxes, Retribution, and Revenue of Provicially Owned Corporation to the Capital Expenditures in Pekalongan City during the years 2010-2019. This research is a quantitative with the technique of collecting data using documentation method. Data used comes from budget out comes years 2010-2019. The test of prerequisite analysis using classical assumption test. Then the hypothesis test using multiple linear regression analysis. The result showed that Local Taxes, Retribution, and Revenue of Provicially Owned Corporation have negative effect to the Capital Expenditures in Pekalongan City. However, simultaneously have positive effect to the Capital Expenditures in Pekalongan City. \u0000Keyword : Local Taxes, Retribution, Revenue of Provicially Owned Corporation, Capital Expenditures","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115334779","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Intellectual Capital dan Kinerja Keuangan Bank Pembiayaan Rakyat Syariah 情报资本和伊斯兰人民融资银行的财务表现

Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2022-06-29 DOI: 10.28918/jaais.v3i1.5307

Jadzil Baihaqi, Uswatun Muawanah

引用次数: 0

Paradigma Tauhid dalam Pengelolaan Keuangan Publik: Studi pada Ceramah Gus Baha di Kementerian Keuangan dan Badan Pengawas Keuangan 陶希德公共财务管理范例:财政部和财务监督机构格斯·巴哈的一项研究

Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2022-06-26 DOI: 10.28918/jaais.v3i1.5371

Ibnu Fajri

引用次数: 0

Implementasi SAK ETAP Pada Sistem Pencatatan Pengelolaan Air Bersih Di Desa Dawung Kelurahan Kedungpane Kecamatan Mijen Kota Semarang

Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2022-06-26 DOI: 10.28918/jaais.v3i1.4844

Ratih Diyah Ramadani, Faris Shalahuddin Zakiy

{"title":"Implementasi SAK ETAP Pada Sistem Pencatatan Pengelolaan Air Bersih Di Desa Dawung Kelurahan Kedungpane Kecamatan Mijen Kota Semarang","authors":"Ratih Diyah Ramadani, Faris Shalahuddin Zakiy","doi":"10.28918/jaais.v3i1.4844","DOIUrl":"https://doi.org/10.28918/jaais.v3i1.4844","url":null,"abstract":"Dawung Village, the underestimated district is one of the villages in Mijen, Semarang City is one of the villages that manages clean water independently. Clean water is obtained from wells located near mosques and prayer rooms. Meanwhile, financial records are still done manually by writing each resident's monthly bill on a piece of paper. In this digitalization era, the use of physical data is more at risk of being damaged. So the need for renewal by replacing the data that was previously manual to automatic based on digital data and the application of SAK ETAP standards. This study aims to assist the Dawung Village community in recording clean water management. The method used is interviews with PAM administrators in Dawung Village. From the explanation, it was found that Dawung Village had to update the data by changing it from manual to automatic based on digital data. In addition, training is needed for administrators to be able to understand and implement SAK ETAP in the financial management of PAM in Dawung Village. Empowerment of village youth can also be carried out to support the improvement of financial management at PAM Dawung Village","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132120900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Analisis Perbedaan Sebelum Dan Sesudah Dilakukan Merger Dan Akuisisi Terhadap Harga Saham Pada Perusahaan Perbankan Go Public 对上市银行股价的合并和收购进行分析之前和之后的差异

Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2022-06-24 DOI: 10.28918/jaais.v3i1.4728

Umi Fadilah Fatoni

{"title":"Analisis Perbedaan Sebelum Dan Sesudah Dilakukan Merger Dan Akuisisi Terhadap Harga Saham Pada Perusahaan Perbankan Go Public","authors":"Umi Fadilah Fatoni","doi":"10.28918/jaais.v3i1.4728","DOIUrl":"https://doi.org/10.28918/jaais.v3i1.4728","url":null,"abstract":"The purpose of this study was to determine the effect of mergers and acquisitions on stock prices carried out by publicly traded banking companies in 2015-2021. The research method used includes the type of event study research. Data obtained by conducting secondary data search. The analytical method used is a quantitative method, with the data analysis technique used is the paired sample t-test. \u0000The results showed a decrease in the average change in stock prices after the announcement of mergers and acquisitions was made. From these results, it has not shown any positive influence from mergers and acquisitions. It can be seen that between 10 days before and 10 days after the announcement of the merger, the results are 0,0000611 and â€“ 0,00129. By using a significant level of 5%, the t-count value in the merger and acquisition is 0,561<2,110 or by looking at the probability shows that 0,562 > 0,05. Thus, there is no Significant Different between 10 days before and 10 days after the announcement of the merger ang acquisition. \u0000Suggestions that can be given are to add a longer period of research so that a larger sample allows for better results and it is necessary to consider other variables that affect stock prices, such as interest rates, inflation rates, and other macro influences, and in the end will affect research results. \u0000 \u0000 ","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130095776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengaruh Pengendalian Internal, Penerapan Akuntansi Zakat, Transparansi, dan Kompetensi SDM terhadap Akuntabilitas Keuangan 内部控制、会计管理、透明度和财务问力的影响

Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2022-06-23 DOI: 10.28918/jaais.v3i1.5180

Dwi Vera Usmadyani, Gunawan Aji

{"title":"Pengaruh Pengendalian Internal, Penerapan Akuntansi Zakat, Transparansi, dan Kompetensi SDM terhadap Akuntabilitas Keuangan","authors":"Dwi Vera Usmadyani, Gunawan Aji","doi":"10.28918/jaais.v3i1.5180","DOIUrl":"https://doi.org/10.28918/jaais.v3i1.5180","url":null,"abstract":"This study aims to determine the effect of internal control, application of zakat accounting, transparency and competence of human resources on financial accountability. The population in this research are administrators of zakat management organizations in Pekalongan, namely BAZNAS Pekalongan regency, LAZISMU Pekalongan regency, LAZISMU Pekalongan city, LAZIS Jateng Pekalongan, LAZISNU Pekalongan city, and LAZNAS Yatim Mandiri Pekalongan. The sampling technique in this study used the judgment sampling method with a sample of 37 respondents. The type of data used is primary data whose data collection uses a questionnaire. The data analysis technique in this study used multiple linear regression test assisted by SPSS 26.0 program. The results showed that the internal control variable had no effect on financial accountability. The application of zakat accounting variable had no effect on financial accountability. The transparency variable has a positive and significant effect on financial accountability. The human resource competence variable has a positive and significant effect on financial accountability. The results of the F test show that the variables of internal control, application of zakat accounting, transparency and competence of human resources simultaneously have a positive and significant effect on financial accountability with the magnitude of the influence being 88.5%.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127672376","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0