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Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di Indonesia 印尼Zakat管理机构的财务健康水平
JAS (Jurnal Akuntansi Syariah) Pub Date : 2021-12-21 DOI: 10.46367/jas.v5i2.434
Siti Aminah Anwar, Anik Malikah
{"title":"Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di Indonesia","authors":"Siti Aminah Anwar, Anik Malikah","doi":"10.46367/jas.v5i2.434","DOIUrl":"https://doi.org/10.46367/jas.v5i2.434","url":null,"abstract":"As the largest Muslim country in the world, Indonesia has great potential in collecting zakat, infaq, alms, and waqf funds (ZISWAF) to alleviate poverty and social inequality. This study aims to demonstrate the financial health or performance of the zakat management organization (ZMO) by analyzing the ratio of activity, efficiency, amil, liquidity, and growth based on the provisions of the strategic study centre the national amil zakat agency (Puskasbaznas). This study uses a sample of twenty financial statements from five ZMO published from 2015-2018. This study uses an explanatory research method with a quantitative descriptive approach. The results show that the financial statements of the ZMO have implemented PSAK 45 and PSAK 109. The financial health or performance of the ZMO is categorized as quite reasonable. Then the efficiency ratio affects the financial health or performance of ZMO. In contrast, the ratio of activity, amil, liquidity, and growth do not affect the financial health or performance of ZMO. The results of this study are able to detect ZMO who do not aim to make a profit. Then it is used as a reference for ZMO in improving financial health or organizational performance.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"1 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":"129704674","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 Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening 以财务表现为转换变量的公司价值保证
JAS (Jurnal Akuntansi Syariah) Pub Date : 2021-12-21 DOI: 10.46367/jas.v5i2.430
Tri Neliana, Rina Destiana
{"title":"Determinan Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening","authors":"Tri Neliana, Rina Destiana","doi":"10.46367/jas.v5i2.430","DOIUrl":"https://doi.org/10.46367/jas.v5i2.430","url":null,"abstract":"This study aims to show the effect of institutional ownership, audit committee size, and corporate social responsibility (CSR) on firm value with financial performance as the intervening variable. This study uses quantitative methods with secondary data sources in company annual reports. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling technique used purposive sampling to obtain a sample of 74 companies. The data analysis technique used path analysis. The results showed that financial performance had a positive and significant effect on firm value. Institutional ownership and size of the audit committee do not affect financial performance. Meanwhile, CSR has a positive and significant effect on financial performance. Institutional ownership and the size of the audit committee have a positive and significant effect on firm value. At the same time, CSR does not affect the company's value. Institutional ownership does not affect firm value through financial performance. At the same time, the size of the audit committee and CSR affects the company's value through financial performance. This study can reference company management and investors in developing companies and investing.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"31 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":"114763404","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
Peran Moderasi Non Performing Financing Terhadap Pembiayaan Mudharabah, Musyarakah, Dan Profit Sharing Ratio Pada Profitabilitas Bank Umum Syariah 伊斯兰一般银行盈利能力与金融表现、穆斯林和营利性方面的适度作用
JAS (Jurnal Akuntansi Syariah) Pub Date : 2021-12-21 DOI: 10.46367/jas.v5i2.374
Rekno Sawiji Lestari, S. Anwar
{"title":"Peran Moderasi Non Performing Financing Terhadap Pembiayaan Mudharabah, Musyarakah, Dan Profit Sharing Ratio Pada Profitabilitas Bank Umum Syariah","authors":"Rekno Sawiji Lestari, S. Anwar","doi":"10.46367/jas.v5i2.374","DOIUrl":"https://doi.org/10.46367/jas.v5i2.374","url":null,"abstract":"The purpose of this study was to show the effect of mudharabah, musyarakah, and profit-sharing ratios on profitability with non-performing financing as moderating variables in Islamic commercial banks. This research method was designed using a quantitative approach. The sample used in this study was nine banks with a sampling technique using purposive sampling. The analytical method used is multiple linear regression. The results showed that mudharabah financing had a positive and significant effect on profitability, musyarakah financing and profit-sharing ratio did not affect profitability. Non-performing financing can moderate the effect of mudharabah financing and profit-sharing ratio but cannot moderate the effect of musyarakah financing on profitability. This research practically develops financing that can increase profitability and reduce non-performing financing to reduce losses for Islamic Commercial Banks.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"144 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":"128617143","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
Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting 企业规模对影响伊斯兰社会报道的因素的适度作用
JAS (Jurnal Akuntansi Syariah) Pub Date : 2021-12-21 DOI: 10.46367/jas.v5i2.387
D. Lestari, Mochlasin Mochlasin
{"title":"Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting","authors":"D. Lestari, Mochlasin Mochlasin","doi":"10.46367/jas.v5i2.387","DOIUrl":"https://doi.org/10.46367/jas.v5i2.387","url":null,"abstract":"Disclosure of Islamic Social Reporting (ISR) has a role in the company, and the broad ISR will lead the company to a positive impact. This study aims to analyze the effect of profitability, leverage, and institutional ownership on Islamic Social Reporting (ISR) disclosure with firm size as a moderating variable in companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period. Determination of the sample using the purposive sampling method. The data used are 84 company annual reports. The test analysis method uses Moderated Regression Analysis (MRA). The study results partially show that profitability, leverage, and institutional ownership do not affect ISR disclosure. Firm size can moderate the effect of leverage on ISR disclosure. Meanwhile, firm size cannot moderate the effect of profitability and institutional ownership on ISR disclosure. Companies with declining or increasing financial conditions cannot motivate companies to make more comprehensive disclosures. Companies with good intentions, of course, will continue to make broader disclosures in financial conditions up or down.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"4 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":"127595787","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
Perlakuan Akuntansi Agrikultur Berbasis Maqashid Al-Syariah 以Maqashid al -伊斯兰教为基础的农业会计处理
JAS (Jurnal Akuntansi Syariah) Pub Date : 2021-06-28 DOI: 10.46367/jas.v5i1.335
Saiful Muchlis, Suhartono Suhartono, Husnul Khotimah
{"title":"Perlakuan Akuntansi Agrikultur Berbasis Maqashid Al-Syariah","authors":"Saiful Muchlis, Suhartono Suhartono, Husnul Khotimah","doi":"10.46367/jas.v5i1.335","DOIUrl":"https://doi.org/10.46367/jas.v5i1.335","url":null,"abstract":"The purpose of this study was to determine how the quality of financial statement information on PT. Perkebunan Nusantara XIV is seen from biological assets recognition, measurement, and disclosure in terms of concept maqashid al-sharia and PSAK 69. This type of research is qualitative research with an interpretive paradigm approach. The results showed that PT. Perkebunan Nusantara XIV, in terms of recognition, measurement, and disclosure of biological assets, was by the applicable standards, namely the statement of PSAK 69: Agriculture. With the accounting treatment of biological assets following the applicable PSAK, the quality of financial statement information becomes relevant and reliable so that it makes it easy for users to understand financial statements. Especially for management, it can be used as the basis for making the right decisions. Judging from the concept of maqashid al-sharia, researchers have not been able to reveal the overall implementation of this concept in the work environment of PT. Perkebunan Nusantara XIV. Nevertheless, in applying the maqashid al-shariah concept, the head of the accounting and reporting division has implemented managing biological assets and preparing financial reports so that the financial reports are relevant and reliable.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128999858","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
Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi Audit 家庭企业的天狗审计质量和审计旋转水平
JAS (Jurnal Akuntansi Syariah) Pub Date : 2021-06-28 DOI: 10.46367/jas.v5i1.315
Anan Prabowo, Desy Ria Wibawa
{"title":"Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi Audit","authors":"Anan Prabowo, Desy Ria Wibawa","doi":"10.46367/jas.v5i1.315","DOIUrl":"https://doi.org/10.46367/jas.v5i1.315","url":null,"abstract":"The purpose of the research is to determine the influence of audit tenure and rotation on audit quality at the family businesses listed in the Indonesian Stock Exchange from 2009 to 2017, with the financial sector as the exemption. The reason for research is that the quality of the financial report is essential for decision-making purposes both internally and externally. This research is quantitative by utilizing secondary data. The analysis uses multiple regressions. The research showed that public accountants’ tenure and rotation have a positive impact but not significant on audit quality, where tenure and rotation on accounting firms have a negative impact but do not significantly influence audit quality.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"225 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130783022","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
Determinan Shopping Opinion: Perspektif Klien Dan Kantor Akuntan Publik 购买意见:客户视角和公共会计办公室
JAS (Jurnal Akuntansi Syariah) Pub Date : 2021-06-28 DOI: 10.46367/jas.v5i1.328
Alfina Dhia Ulfa, Sulhani Sulhani
{"title":"Determinan Shopping Opinion: Perspektif Klien Dan Kantor Akuntan Publik","authors":"Alfina Dhia Ulfa, Sulhani Sulhani","doi":"10.46367/jas.v5i1.328","DOIUrl":"https://doi.org/10.46367/jas.v5i1.328","url":null,"abstract":"This study analyzes the effect of audit market competition, client size, and financial distress on shopping opinions. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for 2016 to 2017. The data used in the study were 76 data from the company's annual reports. The data analysis method used was binary logistic regression. This study indicates that audit market competition and client size do not affect shopping opinion practices. However, financial distress has a significant positive effect on the tendency to practice shopping opinion. This indicates that a company with an excellent financial condition chooses to change its auditor compared to the same auditor; this is done because financially, the company can change public accounting.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"8 8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130488114","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
Teknologi Informasi Berbasis XBRL Dan Potensi Peningkatan Kualitas Pengungkapan 基于XBRL的信息技术和改进披露质量的潜力
JAS (Jurnal Akuntansi Syariah) Pub Date : 2021-06-28 DOI: 10.46367/jas.v5i1.283
Hendra Tanjung
{"title":"Teknologi Informasi Berbasis XBRL Dan Potensi Peningkatan Kualitas Pengungkapan","authors":"Hendra Tanjung","doi":"10.46367/jas.v5i1.283","DOIUrl":"https://doi.org/10.46367/jas.v5i1.283","url":null,"abstract":"Various countries globally have widely used eXtensible Business Reporting Language (XBRL) technology for the financial reporting of public companies. However, studies on the sophistication of XBRL technology and its potential for improving the quality of disclosure have not been widely reviewed. This paper examines this matter with the literature review method, and conclusions are prepared based on qualitative analysis. The XBRL-based reporting system has many advantages compared to the previous reporting system, including faster data transfer, efficiency, and others. In addition, the tag system in XBRL allows users to know more details about the information conveyed. The tag system allows users to search for relevant information and easily compare with different companies. Therefore, the management practice of disclosing financial statements and financial statements is presented explicitly to users of financial statements. Thus, the sophistication of a reporting system based on information technology XBRL can increase transparency and better disclosure.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"29 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131839329","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
Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan Pengendalian 公共部门部门在规划和控制方面的作用被取消
JAS (Jurnal Akuntansi Syariah) Pub Date : 2021-06-28 DOI: 10.46367/jas.v5i1.341
Ali Tafriji Biswan, Defian Panji Ponco Kusumo
{"title":"Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan Pengendalian","authors":"Ali Tafriji Biswan, Defian Panji Ponco Kusumo","doi":"10.46367/jas.v5i1.341","DOIUrl":"https://doi.org/10.46367/jas.v5i1.341","url":null,"abstract":"This study aims to examine the non-tax state revenue (NTSR) budgeting process at the Pesi Resort Police (object name be camouflaged). This study is a qualitative one with a comparative approach comparing the Resort Police's Budget Realization Report with the budgeting regulations. To meet the research objectives, conducted and processed data through literature studies and interviews. The study results found that most of the 96 percent NTSR came from services to the community in accordance with the duties and functions of the Resort Police. In general, the research object has fulfilled the budgeting process. However, it has not been carried out more carefully in terms of planning for NTSR revenue budget items. The realization of the NTSR target reaches 2,000 percent, considering that many revenue accounts are not budgeted. The study suggests that the study object should make a more detailed budget planning for each NTSR revenue budget item so that each item is more realistic so that it supports the use of NTSR funds to improve services according to budget as a planning controlling tool.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133189256","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
Pendapatan Non-Halal, Zakat, Dewan Pengawas Syariah dan Reputasi Perbankan Syariah di Indonesia
JAS (Jurnal Akuntansi Syariah) Pub Date : 2021-06-28 DOI: 10.46367/jas.v5i1.312
I. Lenap, Nina Karina Karim, Elin Erlina Sasanti
{"title":"Pendapatan Non-Halal, Zakat, Dewan Pengawas Syariah dan Reputasi Perbankan Syariah di Indonesia","authors":"I. Lenap, Nina Karina Karim, Elin Erlina Sasanti","doi":"10.46367/jas.v5i1.312","DOIUrl":"https://doi.org/10.46367/jas.v5i1.312","url":null,"abstract":"This study examines the influence of non-halal funds, zakat, and the number of Sharia Supervisory Board (SSB) on the reputation of Islamic banking in Indonesia. The sample is determined by the purposive sampling method and resulted in 7 banks or 35 observations from 2014 to 2018. The results showed that non-halal funds did not affect the reputation of Islamic banking. However, non-halal funds in the company's financial report notes show that Islamic banks, especially in Indonesia, have not fulfilled sharia regulations. The results also showed that zakat affects the reputation of Islamic banking. Zakat in Indonesia is greatly influenced by company size in terms of its assets. Zakat paid by Islamic banks in Indonesia is still low, and the gap for the welfare of the directors and employees of Islamic banks is a huge difference. Furthermore, this study indicated that the number of SSB affects the reputation of Islamic banking. Therefore, SSB has a significant role in compiling reports about sharia compliance. The ideal number of SSB is between 3 and 6 people.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126083348","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
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