JAS (Jurnal Akuntansi Syariah)最新文献_第2页

Moderation Effect Of Debt Policy On Factors Affecting Company Value In The Jakarta Islamic Index 债务政策对雅加达伊斯兰指数中影响公司价值因素的调节作用

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-06-23 DOI: 10.46367/jas.v7i1.1120

Puji Purwani, E. Fitriyani

引用次数: 1

Kinerja Keuangan Koperasi Sebelum Dan Saat Pandemi Covid-19 Terhadap Sisa Hasil Usaha 在Covid-19大流行之前和之后的合作合作财务表现与其余努力的成果

JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-12-16 DOI: 10.46367/jas.v6i2.806

Nur Rahmanti Ratih, Dwi Oktaviana, Miladiah Kusumaningarti

引用次数: 0

Dampak Current Ratio Dan Debt To Equity Ratio Pada Return Saham Dimoderasi Return On Assets 丹帕克流动比率、负债权益比率、回报、资产回报

JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-12-16 DOI: 10.46367/jas.v6i2.780

Martinus Robert Hutauruk, Siti Rohmah, Sandi Dharmawan

引用次数: 0

The Financial Signaling And Internal Factor Company Against To Earning Per Share 公司每股收益的财务信号和内部因素

JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-12-16 DOI: 10.46367/jas.v6i2.836

Yudhi Prasetiyo

引用次数: 1

Pengaruh Intellectual Capital Terhadap Profitabilitas Dalam Perspektif Syariah 情报资本对伊斯兰教法视角盈利能力的影响

JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-12-16 DOI: 10.46367/jas.v6i2.849

Sandi Andika, Dewi Astini

{"title":"Pengaruh Intellectual Capital Terhadap Profitabilitas Dalam Perspektif Syariah","authors":"Sandi Andika, Dewi Astini","doi":"10.46367/jas.v6i2.849","DOIUrl":"https://doi.org/10.46367/jas.v6i2.849","url":null,"abstract":"The stability of the company's operating system is an essential assessment of excellence in maintaining the company's economy. The success of a company can be seen from the profitability ratio. This research aims to show the effect of intellectual capital factors on profitability from a sharia perspective. This type of research is descriptive quantitative using panel data regression. The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique used purposive sampling in order to obtain 50 observational data. The results showed that value-added capital employed (VACA) negatively and significantly affected profitability. Value-added human capital (VAHU) and structural capital value added (STVA) positively and significantly affect profitability. Simultaneously intellectual capital has a significant effect on profitability. Activities and ways of managing companies related to intellectual capital and profitability follow sharia principles. This research can be used as a reference in evaluating aspects of intellectual capital in order to be able to make an optimal contribution to company performance following sharia principles.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126375715","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

Pencegahan Fraud Pengadaan Barang Dan Jasa Melalui Whistleblowing System Dan Kesadaran Anti-Fraud 通过口哨吹口哨系统和反欺诈意识防止欺诈商品和服务的欺诈

JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-12-16 DOI: 10.46367/jas.v6i2.738

Siti Destiah Fitriani, Evada Dewata, Desi Indriasari

{"title":"Pencegahan Fraud Pengadaan Barang Dan Jasa Melalui Whistleblowing System Dan Kesadaran Anti-Fraud","authors":"Siti Destiah Fitriani, Evada Dewata, Desi Indriasari","doi":"10.46367/jas.v6i2.738","DOIUrl":"https://doi.org/10.46367/jas.v6i2.738","url":null,"abstract":"This study aimed to see the effect of the whistleblowing system and anti-fraud awareness on fraud prevention. This research is quantitative research that uses primary data as its data source. The method used in this study was a survey method by distributing questionnaires to 87 respondents who were members of the goods and services procurement committee at the regional apparatus organization (RAO) of Palembang city. Data were analyzed using multiple linear regression with the SPSS 25 tool. The results showed that the whistleblowing system and anti-fraud awareness partially and simultaneously positively and significantly affect preventing fraud in procuring goods and services. The research has implications for RAO Palembang city to improve the implementation of the whistleblowing system. Providing a suggestion box in each RAO Palembang city office so that every party in the organization can report if they see fraud, especially in procuring goods and services. Then the Palembang city RAO can also provide training to all employees to raise awareness and knowledge about the dangers of fraudulent procurement of goods and services.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"50 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132478869","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

Determinan Laporan Pelaksanaan Anggaran Pendapatan Belanja Daerah

JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-12-16 DOI: 10.46367/jas.v6i2.789

Khodijah Ishak, Kurniatul Fil Khoirin, Brilianza Indra Pratama, Muhammad Isa Selamat, Muhammad Fadhil Junery

引用次数: 0

Determination Of Profitability With Non-Performing Financing As Moderation 以不良融资为调节因素的盈利能力确定

JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-12-16 DOI: 10.46367/jas.v6i2.628

Faiz Nasokha, Fetria Eka Yudiana

{"title":"Determination Of Profitability With Non-Performing Financing As Moderation","authors":"Faiz Nasokha, Fetria Eka Yudiana","doi":"10.46367/jas.v6i2.628","DOIUrl":"https://doi.org/10.46367/jas.v6i2.628","url":null,"abstract":"This study aims to determine the effect of Capital Adequacy Ratio (CAR), Third Party Funds (TPF), and Islamicity Performance Index, which includes Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Equitable Distribution Ratio (EDR) on profitability with Non-Performing Financing (NPF) as a moderating variable at Islamic commercial banks in Indonesia for the 2015-2020 periods. This type of research is quantitative research using Moderate Regression Analysis (MRA) as data analysis and using secondary data in the form of panel data. The sample used was several banks with a purposive sampling method and processed using the E-Views application tool. The results showed that the Islamicity Performance Index, namely ZPR, partially positively and significantly affects profitability. In contrast, CAR, TPF, NPF, and other Islamicity Performance Index variables, namely PSR, and EDR, do not affect profitability. NPF can moderate the effect of TPF on profitability, while NPF cannot moderate the effect of profitability and the three Islamicity Performance Index variables on profitability. This research is practically to find out the determinant variables that increase profitability and reduce non-performing financing to maximize the profits of Islamic commercial banks.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124132993","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 Bagi Hasil, Biaya Promosi, Efisiensi Operasional Dan Ukuran Perusahaan Terhadap Jumlah Deposito Mudharabah 对结果的影响、促销成本、运营效率和公司衡量穆达阿巴存款数量的影响

JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-06-23 DOI: 10.46367/jas.v6i1.505

Nurhidayatus Sifki, Ibram Pinondang Dalimunthe

{"title":"Pengaruh Bagi Hasil, Biaya Promosi, Efisiensi Operasional Dan Ukuran Perusahaan Terhadap Jumlah Deposito Mudharabah","authors":"Nurhidayatus Sifki, Ibram Pinondang Dalimunthe","doi":"10.46367/jas.v6i1.505","DOIUrl":"https://doi.org/10.46367/jas.v6i1.505","url":null,"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.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"35 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":"132827378","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

Implementation Of Accounting Information Systems By Small And Medium Enterprises In Banyumas Banyumas中小企业会计信息系统的实施

JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-06-23 DOI: 10.46367/jas.v6i1.566

N. K. Putri, S. Maghfiroh

引用次数: 4