发布求助
文献互助 智能选刊 最新文献

JAS (Jurnal Akuntansi Syariah)最新文献

筛选
英文 中文
Tinjauan Akuntansi Syariah Dalam Penggunaan Sistem Informasi Akuntansi Multi-Level Marketing Pada E-Commerce Indonesia 伊斯兰会计审查在印尼电子商务中使用多层次营销信息系统的伊斯兰会计审查
JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-06-23 DOI: 10.46367/jas.v6i1.619
Zaini Nur Aini, Lantip Susilowati
{"title":"Tinjauan Akuntansi Syariah Dalam Penggunaan Sistem Informasi Akuntansi Multi-Level Marketing Pada E-Commerce Indonesia","authors":"Zaini Nur Aini, Lantip Susilowati","doi":"10.46367/jas.v6i1.619","DOIUrl":"https://doi.org/10.46367/jas.v6i1.619","url":null,"abstract":"Islamic accounting is a financial recording procedure that generates information from an accounting information system (AIS) and forms a continuous cycle of repeat business policies. This study aims to describe the views of Islamic accounting related to AIS used for e-commerce-based multi-level marketing (MLM) businesses, as well as confirm the MLM law. The method used in this research is an entirely content analysis method. This research understands the flow of written sources, and then it is linked on an ongoing basis. The results showed that using AIS in the MLM business in e-commerce is permissible. It can be considered valid if the process still follows sharia. Fair according to sura An-Nahl (16) verse 90. It can be accounted for following sura Al-Baqarah (2) verse 282. This research can be a reference and consideration in using AIS in MLM business that stays away from the prohibition of muamalah.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"28 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":"125084877","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
Faktor-Faktor Yang Mempengaruhi Perencanaan Keuangan Keluarga 影响家庭财务计划的因素
JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-06-23 DOI: 10.46367/jas.v6i1.580
Yayu Kusdiana, Safrizal Safrizal
{"title":"Faktor-Faktor Yang Mempengaruhi Perencanaan Keuangan Keluarga","authors":"Yayu Kusdiana, Safrizal Safrizal","doi":"10.46367/jas.v6i1.580","DOIUrl":"https://doi.org/10.46367/jas.v6i1.580","url":null,"abstract":"This study aims to show the effect of financial literacy, education level, and income level on family financial planning in Banjar Balam village, Lirik sub-district, Indragiri Hulu regency, and Riau province. The research method was developed quantitatively. The population of this study was all heads of families in the Banjar Balam village, as many as 504 people. The sampling technique used purposive sampling in order to obtain 80 samples. Research shows that financial literacy and income level positively and significantly affect family financial planning. In contrast, the level of education does not affect family financial planning. Simultaneously financial literacy, education level, and income level significantly affect family financial planning by 34 percent. This research can be a reference for local governments in disseminating family financial planning in Indragiri Hulu regency.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"44 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":"134167567","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: 5
Determinan Profitabilitas Perusahaan Pertambangan Pada Indeks Saham Syariah Indonesia 矿业公司在印尼伊斯兰教法股票指数上的盈利能力决定
JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-06-23 DOI: 10.46367/jas.v6i1.599
M. Maulana, Weri Mahendra, L. Purnama
{"title":"Determinan Profitabilitas Perusahaan Pertambangan Pada Indeks Saham Syariah Indonesia","authors":"M. Maulana, Weri Mahendra, L. Purnama","doi":"10.46367/jas.v6i1.599","DOIUrl":"https://doi.org/10.46367/jas.v6i1.599","url":null,"abstract":"This study aims to assess the effect of firm size, liquidity, leverage efficiency, and working capital turnover on firm profitability. The study population is mining companies listed on the Indonesian Islamic Stock Index (ISSI) from 2016 to 2020. The total sample is 12 companies selected through the purposive sampling method. This study uses secondary data by collecting documentation data through the Indonesia Stock Exchange (IDX) website. The technique used is panel data regression. The study results show that the company's efficiency and size have a positive and significant effect on profitability. However, working capital turnover has a negative and significant effect on profitability. Meanwhile, liquidity and leverage have no significant effect on profitability. This study can complement existing studies and become a reference for investors and companies in determining the company size, capital turnover, and company efficiency in making investment decisions.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"6 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":"130469857","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: 2
Pengaruh Pajak Parkir Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Medan 停车场税和餐厅税对棉兰县的本土收入的影响
JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-06-23 DOI: 10.46367/jas.v6i1.553
Alda Amelia Siregar, K. Kusmilawaty
{"title":"Pengaruh Pajak Parkir Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Medan","authors":"Alda Amelia Siregar, K. Kusmilawaty","doi":"10.46367/jas.v6i1.553","DOIUrl":"https://doi.org/10.46367/jas.v6i1.553","url":null,"abstract":"This research aims to show the effect of parking and restaurant taxes on local revenue in the city of Medan. This research uses a quantitative method with a descriptive approach. The research population is parking tax, restaurant tax, and Medan city original income in 2015-2020. The sampling technique used the purposive sampling technique and obtained 21 samples. The data source uses secondary data in the form of documentation of parking taxes, restaurant taxes, and local revenue for the city of Medan in 2015-2020. Data analysis using multiple linear regression. The results showed that the parking tax did not affect the local revenue of Medan city. Restaurant tax positively and significantly affects local revenue in the city of Medan. Simultaneously parking and restaurant taxes significantly affect local revenue in Medan, with a significant effect of 59.4%. This research can be a reference for the Medan city government in improving strategies for collecting taxes, especially parking taxes so that Medan city's original revenue can increase.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"30 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":"124267119","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
Pengaruh Pembiayaan Murabahah, Mudharabah, Dan Musyarakah Terhadap Profitabilitas 穆达那巴的穆达那巴以及企业盈利能力的影响
JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-06-23 DOI: 10.46367/jas.v6i1.502
S. Bahri
{"title":"Pengaruh Pembiayaan Murabahah, Mudharabah, Dan Musyarakah Terhadap Profitabilitas","authors":"S. Bahri","doi":"10.46367/jas.v6i1.502","DOIUrl":"https://doi.org/10.46367/jas.v6i1.502","url":null,"abstract":"This research aimed to show the effect of murabahah, mudharabah, and musyarakah financing on the profitability of Islamic commercial banks. The research is a causal associative with a quantitative approach. The research population is Islamic commercial banks in Indonesia. The sampling technique used non-probability sampling with a purposive sampling method and obtained nine samples. The data analysis technique used descriptive analysis, classical assumption test, multiple linear regressions, coefficient of determination test, and t-test. The results showed that murabahah financing did not affect profitability. However, mudharabah financing has a positive effect on profitability. Meanwhile, musyarakah financing has a significant negative impact on profitability. This research can be a reference for banks to increase murabahah and musyarakah financing so that profitability can increase adequately. Then it can be a reference for the bank to be more selective if there is a suspension of payments on murabahah financing.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"4 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":"124672884","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: 4
Determinasi Pemantapan Masyarakat Dalam Penataan Dana Desa 建立社区对农村资金平衡的稳定决心
JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-06-23 DOI: 10.46367/jas.v6i1.555
Sahala Purba, I. Silitonga, Tasya Dearmaria Simbolon
{"title":"Determinasi Pemantapan Masyarakat Dalam Penataan Dana Desa","authors":"Sahala Purba, I. Silitonga, Tasya Dearmaria Simbolon","doi":"10.46367/jas.v6i1.555","DOIUrl":"https://doi.org/10.46367/jas.v6i1.555","url":null,"abstract":"This research was conducted to examine and analyze whether openness, accountability, and community involvement can affect the strengthening of the community in managing village funds in the Rawang Panca Arga sub-district, Asahan district, North Sumatra province. This research uses a quantitative approach. All village representative bodies in the Rawang Panca Arga sub-district are the population of this research. The research sample used a saturated sample so that 30 respondents were obtained. The data source in this research is primary data in the form of a questionnaire. The data analysis technique was carried out with descriptive statistics, data instrument testing, and hypothesis testing. This research shows that only openness has a positively and significantly effect on community stabilization in village fund management. Accountability and community involvement do not affect strengthening the community in managing village funds. This research can be a reference for strengthening village communities in managing village funds so that the use of village funds is right on target.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"78 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":"115480317","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
Pengaruh Managerial Entrenchment, Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Kualitas Laba 管理吸引、资本结构、盈利能力和流动性对利润质量的影响
JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-06-23 DOI: 10.46367/jas.v6i1.525
Eggita Wahyu Amalia, Justita Dura
{"title":"Pengaruh Managerial Entrenchment, Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Kualitas Laba","authors":"Eggita Wahyu Amalia, Justita Dura","doi":"10.46367/jas.v6i1.525","DOIUrl":"https://doi.org/10.46367/jas.v6i1.525","url":null,"abstract":"Managerial entrenchment is a crucial activity because it is closely related to the company's operational control. This study aimed to assess the effect of managerial entrenchment, capital structure, profitability, and liquidity on earnings quality. This study uses a quantitative approach. The study population is companies members of the blue-chip index listed on the Indonesia Stock Exchange for the 2019-2020 periods. Sampling uses the purposive sampling technique to obtain a sample of 27 companies. Data was collected using a documentation approach that came from the company's official website and the Indonesia Stock Exchange. Multiple linear regression analysis was used as a test approach. The study results reveal that managerial entrenchment, profitability, and liquidity have no effect on earnings quality, but capital structure affects earnings quality. This study can help the company's internal and external parties to expand information transparency and create good quality profits.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"79 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":"115537171","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
Urgensi Penerapan Akuntansi Rumah Tangga Masa Pandemi Covid-19 Covid-19大流行家庭会计的紧迫性
JAS (Jurnal Akuntansi Syariah) Pub Date : 2022-06-23 DOI: 10.46367/jas.v6i1.601
Agwa Daffa Rozzaki, Y. Yuliati
{"title":"Urgensi Penerapan Akuntansi Rumah Tangga Masa Pandemi Covid-19","authors":"Agwa Daffa Rozzaki, Y. Yuliati","doi":"10.46367/jas.v6i1.601","DOIUrl":"https://doi.org/10.46367/jas.v6i1.601","url":null,"abstract":"The emergence of covid-19 caused significant changes in the economic field. Domestic life must be more careful in managing household finances during the pandemic to control finances and avoid unwanted things. This study aims to show the application and role of household accounting during the covid-19 pandemic. This study uses a qualitative approach with a phenomenological paradigm. Data collection techniques were carried out through observation, interviews, and documentation. The informants in this study were seven housewives with a minimum educational background of a diploma in economics. The study results show that homemakers carry out financial planning by dividing current needs planned at the beginning of the month. The recording is done through books and written. Financial decisions are made together with the husband. The application of accounting in the household during the covid-19 pandemic is needed. That is because the number of needs is increasing due to the implementation of restrictions on community activities and supporting tools for health protocols. The role of accounting in the household during the pandemic helps informants plan household finances so they can control household finances wisely.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"75 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":"121793246","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: 5
Peran Religiusitas Sebagai Moderasi Determinan Tindakan Penggelapan Pajak 宗教信仰在缓和逃税行为方面的作用
JAS (Jurnal Akuntansi Syariah) Pub Date : 2021-12-21 DOI: 10.46367/jas.v5i2.432
D. Pujiastuti, Fany Indriyani
{"title":"Peran Religiusitas Sebagai Moderasi Determinan Tindakan Penggelapan Pajak","authors":"D. Pujiastuti, Fany Indriyani","doi":"10.46367/jas.v5i2.432","DOIUrl":"https://doi.org/10.46367/jas.v5i2.432","url":null,"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.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114382603","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: 3
Prediksi Kebangkrutan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia 预计破产的公司注册在印尼证券交易所
JAS (Jurnal Akuntansi Syariah) Pub Date : 2021-12-21 DOI: 10.46367/jas.v5i2.425
Melati Eka Putri, Auliffi Ermian Challen
{"title":"Prediksi Kebangkrutan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia","authors":"Melati Eka Putri, Auliffi Ermian Challen","doi":"10.46367/jas.v5i2.425","DOIUrl":"https://doi.org/10.46367/jas.v5i2.425","url":null,"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.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131557149","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信