AKTSAR: Jurnal Akuntansi Syariah最新文献

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EVALUASI KEBIJAKAN SPIN OFF PADA INDUSTRI ASURANSI SYARIAH DI INDONESIA 印度尼西亚伊斯兰保险业分拆政策评估
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2023-12-06 DOI: 10.21043/aktsar.v6i1.22384
Ady Cahyadi, Euis Amalia, Amilin Amilin
{"title":"EVALUASI KEBIJAKAN SPIN OFF PADA INDUSTRI ASURANSI SYARIAH DI INDONESIA","authors":"Ady Cahyadi, Euis Amalia, Amilin Amilin","doi":"10.21043/aktsar.v6i1.22384","DOIUrl":"https://doi.org/10.21043/aktsar.v6i1.22384","url":null,"abstract":"The purpose of this paper is to evaluate of spin off on islamic insurance in Indonesia. This research used data participant funds from the financial report from 22 sharia business unit consisting of 14 sharia life insurance and 8 sharia general insurance in 2015-2020 period. Data processed using autoregressive integrated moving average (ARIMA) with R-Studio tools analysis. The result shown no sharia insurance unit has been able to meet the criteria of spin off, the proportion of funds which are not able to achieve as much as 50% headquarter participant funds base on act number 40/2014 about insurance in Indonesia. The main steps that need to be taken by a sharia insurance business unit that wants to spin-off is to ensure that its financial condition is healthy and choose the right spin-off model. Meanwhile, regulators need to evaluate the spin-off criteria. It is hoped that the aim of the spin off to encourage the development of the sharia insurance industry can be achieved and not become a burden.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"18 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138984571","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
Profitabilitas Perusahaan Sektor Consumer Non-cyclical: Pengaruh Leverage, Ukuran Perusahaan, dan Likuiditas 非周期性消费行业公司的盈利能力:杠杆、公司规模和流动性的影响
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2023-09-27 DOI: 10.21043/aktsar.v6i1.20548
Rinaldi Kesara, Nafisatuz Zahro, D. Susanti
{"title":"Profitabilitas Perusahaan Sektor Consumer Non-cyclical: Pengaruh Leverage, Ukuran Perusahaan, dan Likuiditas","authors":"Rinaldi Kesara, Nafisatuz Zahro, D. Susanti","doi":"10.21043/aktsar.v6i1.20548","DOIUrl":"https://doi.org/10.21043/aktsar.v6i1.20548","url":null,"abstract":"Profitability is the most important element in a company because the profit or profits generated can determine the level of investor confidence in investing. The aim of this research is to examine the effect of leverage, company size and liquidity on profitability levels. This research is quantitative research with a population of Consumer Non-cyclical companies listed on the IDX for the 2017-2022 period. Sampling used a purposive sampling technique with a total of nine companies and obtained 514 research data. Data analysis uses multiple linear regression analysis techniques for panel data with Eviews 9. The results of this research show that leverage and liquidity have a negative effect on profitability. Meanwhile, company size has no effect on profitability.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"2013 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139335415","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
Mosque Financial Accountability and Transparency: A Community Perspective in Lamongan 清真寺财务责任与透明度:拉蒙甘社区视角
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2023-08-09 DOI: 10.21043/aktsar.v6i1.20380
Guruh Marhaenis Handoko Putro, M. Fajri
{"title":"Mosque Financial Accountability and Transparency: A Community Perspective in Lamongan","authors":"Guruh Marhaenis Handoko Putro, M. Fajri","doi":"10.21043/aktsar.v6i1.20380","DOIUrl":"https://doi.org/10.21043/aktsar.v6i1.20380","url":null,"abstract":"The mosque is a place of worship that has a source of income that comes from the community. The lack of information regarding the accountability and transparency of mosque financial management is a problem that needs special attention for managers of mosque financial funds. This study discusses the accountability and transparency of mosque financial reports from the perspective of the Muslim community in Lamongan Regency. The subjects of this study include people of productive age, namely 15–64 years old, who are Muslims and active in congregation at the mosque. The data collection technique is to distribute data through a Google Form questionnaire and reinforce it with information from previous literature, journals, and books. The results of the study show that people's views regarding the financial accountability and transparency of mosques in Lamongan is vary. The mosque's accountability and transparency system in Lamongan is considered to be in accordance with ISAK 35. The mosque's financial administrators have carried out their duties honestly and responsibly, but not a few among the public say they still have doubts. Some of them also thought that there was no need to know about the mosque's finances because someone already took care of them.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"72 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139351278","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
Akuntansi yang Bagaimana yang Mampu Meredam Sifat Materialistik? 怎样的会计才能减少唯物主义?
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2023-07-01 DOI: 10.21043/aktsar.v6i1.19341
Melati Indah Lestari, Krisno Septyan
{"title":"Akuntansi yang Bagaimana yang Mampu Meredam Sifat Materialistik?","authors":"Melati Indah Lestari, Krisno Septyan","doi":"10.21043/aktsar.v6i1.19341","DOIUrl":"https://doi.org/10.21043/aktsar.v6i1.19341","url":null,"abstract":"The discovery of materialistic phenomena among accounting students is a form of the bad reality of conventional accounting education. This study aims to find out how accounting can reduce these characteristics in accounting students. Research using qualitative methods using grounded theory Methods of data collection through interviews, observation, and literature study to produce a theory. The results of the study show that sharia accounting, which is oriented towards immaterial aspects such as love and spirituality, is finally able to bring selfawareness and reduce the materialistic nature that has been embedded previously. In order to make it happen, non-mainstream sharia accounting topics are needed, which address the developing field of sharia accounting but have not yet been accommodated by a professional association. Through the appointment of this topic, it is also proven that science is not selfish because it does not stop at students but also talks back to the surrounding environment.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"49 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139365166","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
Peran Transparansi Dalam Memoderasi Pengaruh Tax Avoidance, IOS dan Profitabilitas Terhadap Nilai Perusahaan 透明度在调节避税、内部监督办公室和盈利能力对企业价值的影响中的作用
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2023-06-30 DOI: 10.21043/aktsar.v6i1.19810
Nailis Safaah, A. Pratama
{"title":"Peran Transparansi Dalam Memoderasi Pengaruh Tax Avoidance, IOS dan Profitabilitas Terhadap Nilai Perusahaan","authors":"Nailis Safaah, A. Pratama","doi":"10.21043/aktsar.v6i1.19810","DOIUrl":"https://doi.org/10.21043/aktsar.v6i1.19810","url":null,"abstract":"This research aims to analyze and determine the effect of tax avoidance, investment opportunity set (IOS), and profitability on company value by using company transparency as a moderating variable. This type of research is quantitative with panel data obtained from secondary data from financial reports that have been published on the website www.idx.co.id. The research sample was filtered using a purposive sampling technique with several predetermined criteria, and then 35 manufacturing companies registered with ISSI for the 2019-2021 period were produced that met the criteria so the total sample used was 105 samples. After testing with the Eviews 9 tool, the results showed that the tax avoidance variable had no effect on company value, IOS had a positive and significant effect while profitability had a positive but not significant effect. Meanwhile, company transparency is only able to moderate the relationship between IOS and company value, tax avoidance and profitability variables cannot be moderated by transparency in influencing company value. Keywords: Tax Avoidance; IOS; Profitability; Firm Value; Firm Transparency","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"75 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139366629","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
Konstruksi Aswaja An-Nahdliyah dalam Penguatan Kode Etik Akuntan Aswaja An-Nahdliyah 在加强会计师职业道德准则方面的作用
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2023-06-30 DOI: 10.21043/aktsar.v6i1.19864
Muhammad Aras Prabowo, F. Umam, Hidayani Hidayani, Alviansyah Sugama, Rochmatul Ummah, Rahmatullah Rahmat
{"title":"Konstruksi Aswaja An-Nahdliyah dalam Penguatan Kode Etik Akuntan","authors":"Muhammad Aras Prabowo, F. Umam, Hidayani Hidayani, Alviansyah Sugama, Rochmatul Ummah, Rahmatullah Rahmat","doi":"10.21043/aktsar.v6i1.19864","DOIUrl":"https://doi.org/10.21043/aktsar.v6i1.19864","url":null,"abstract":"<em><span lang=\"EN-US\">The research aims to construct Aswaja An-Nahdliyah in the accountant's code of ethics to strengthen the ethics of the accounting profession. Using a literature review method, the analysis is enriched by sharing review literature sources according to the research topic. Researchers constructed an accountant's code of ethics that builds on the three pillars of Aswaja An-Nahdliyah: religious understanding, </span></em><span lang=\"EN-US\">Manhajul fikr</span><em><span lang=\"EN-US\"> and </span></em><span lang=\"EN-US\">Manhajul harakah</span><em><span lang=\"EN-US\">. The results of the construction of the Aswaja An-Nahdliyah code of ethics are: </span></em><span lang=\"EN-US\">as-shidqu</span><em><span lang=\"EN-US\">, </span></em><span lang=\"EN-US\">al-amanah wal wafa bil'ahd</span><em><span lang=\"EN-US\">, </span></em><span lang=\"EN-US\">al'ada</span><em><span lang=\"EN-US\">, </span></em><span lang=\"EN-US\">at-ta'awun</span><em><span lang=\"EN-US\"> and </span></em><span lang=\"EN-US\">istiqomah</span><em><span lang=\"EN-US\"> and have characteristics based on spiritualism, nationalism and culture. The implementation of the Aswaja An-Nahdliyah accountant's code of ethics will give birth to Aswaja accountants, namely accountants who carry out their professional responsibilities on Islamic, Indonesian, cultural values and the accountant's code of ethics along with the rules that apply in the profession.</span></em>","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139367793","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
Tax Avoidance: Peran Karakter Auditor Menekan Munculnya Tax Avoidance (Kasus Pada Perusahaan yang Tergabung dalam JII70 Tahun 2021) 避税:审计师品格在抑制避税行为中的作用(2021 年纳入 JII70 的公司案例)
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2023-06-29 DOI: 10.21043/aktsar.v6i1.20383
Lisa Rosalina, N. Hadi
{"title":"Tax Avoidance: Peran Karakter Auditor Menekan Munculnya Tax Avoidance (Kasus Pada Perusahaan yang Tergabung dalam JII70 Tahun 2021)","authors":"Lisa Rosalina, N. Hadi","doi":"10.21043/aktsar.v6i1.20383","DOIUrl":"https://doi.org/10.21043/aktsar.v6i1.20383","url":null,"abstract":"The research is intended to test the effect of auditor characteristics (audit specialization, audit tenure, audit opinion and audit fees) on tax avoidance empirically. Testing this research has a fundamental essence, namely testing agency theory in the form of economic rational content in taxation so that it creates motivation to carry out tax avoidance. This research was conducted at companies that are members of the Jakarta Islamic Index (JII70) in 2021. The data is in the form of secondary data collected by documentation procedures. The total population of the study was 81 companies, the number of samples was 44 companies, and the sampling technique used was purposive sampling. To analyze the data using ordinary least squares. The results showed that two of the four hypotheses were accepted: audit specialization and audit fees significantly affected tax avoidance. However, audit tenure and audit opinion have no significant effect on tax avoidance. Observing the results of this hypothesis implies that in accordance with the rules of agency theory, economic rational strength creates tax avoidance motivation to defend the company's interests.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139367975","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
Laba Asuransi Jiwa Syariah Ditinjau dari Beban Klaim, Hasil Investasi, Underwriting, dan Inflasi 从理赔支出、投资回报、承保和通货膨胀看伊斯兰教人寿保险利润
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2023-06-26 DOI: 10.21043/aktsar.v6i1.21222
Bayu Tri Cahya, Muzayyidatul Habibah, Dwi Putri Restuti, U. Hanifah, U. Jannah
{"title":"Laba Asuransi Jiwa Syariah Ditinjau dari Beban Klaim, Hasil Investasi, Underwriting, dan Inflasi","authors":"Bayu Tri Cahya, Muzayyidatul Habibah, Dwi Putri Restuti, U. Hanifah, U. Jannah","doi":"10.21043/aktsar.v6i1.21222","DOIUrl":"https://doi.org/10.21043/aktsar.v6i1.21222","url":null,"abstract":"The profit-earning activity of an insurance company is important. Moreover, choosing a better variable can accurately assess the quality of the insurance company’s performance as illustrated by its profit. This study aims to empirically prove and interpret the effect of claim expenses, investment returns, underwriting, and inflation on profits. The population is a full Sharia life insurance company registered with the OJK for the 2016-2021 period, which was selected through purposive sampling and obtained from a sample of 30 annual financial reports. This research is quantitative research with a causality approach through hypothesis testing. The analysis was carried out through panel data regression analysis using EViews. The result of this study accepted one of the four hypotheses that investment returns affect sharia life insurance earnings. Conversely, claim expense, underwriting, and inflation do not affect sharia life insurance profits. Profit is a positive signal to influence outsiders’ assessment of the company’s performance. Proper management of funds can optimize sharia life insurance profits.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139368518","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
Ama:nati as a Non-Material Value of Accounting Practices 作为非物质价值的会计实务
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2023-01-25 DOI: 10.21043/aktsar.v5i2.17816
M. Thalib
{"title":"Ama:nati as a Non-Material Value of Accounting Practices","authors":"M. Thalib","doi":"10.21043/aktsar.v5i2.17816","DOIUrl":"https://doi.org/10.21043/aktsar.v5i2.17816","url":null,"abstract":"This study aims to find the value of local wisdom behind how students majoring in Islamic accounting from the Gorontalo tribe practice accounting. This study uses the Islamic paradigm. The approach chosen is Islamic ethnomethodology. The study results indicate that trust (Amanah) is a non-material value that is the leading spirit of Gorontalo ethnic students practicing accounting. The value of this mandate is reflected in the decisions of students who use educational assistance funds from the government to meet all needs related to supporting their education, such as buying books, paying for boarding houses, and laptops. In the culture of the Gorontalo people, this Amanah value is often advised by the elders through lumadu \"openu de moputi tulalo, bo dila moputi baya\". It means to be ashamed. The feeling of shame is one of them if the local community cannot maintain their mandate. In Islamic religious law, the value of trust is found in Surah an-Nisa verse 58.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"156 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132980244","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
Implementasi Green Accounting dan Profitabilitas pada Perusahaan Consumer Goods Industry yang Tergabung dalam Indeks Saham Syariah Indonesia
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2023-01-07 DOI: 10.21043/aktsar.v5i2.16753
Umi Kamilia, Tina Martini
{"title":"Implementasi Green Accounting dan Profitabilitas pada Perusahaan Consumer Goods Industry yang Tergabung dalam Indeks Saham Syariah Indonesia","authors":"Umi Kamilia, Tina Martini","doi":"10.21043/aktsar.v5i2.16753","DOIUrl":"https://doi.org/10.21043/aktsar.v5i2.16753","url":null,"abstract":"This study aims to determine the impact of green accounting on the profitability of consumer goods industry companies included in the Indonesian Sharia Stock Index from 2017-2021. Green accounting is represented by environmental performance, costs, and disclosure. The annual reports of ISSI-member corporations in the consumer goods industry sector and the PROPER report from the Ministry of Environment and Forestry for 2017–2021 served as data sources. This research is a quantitative study with panel data regression analysis techniques. Sampling was conducted using a systematic sampling method. During the five-year observation period, the research sample consisted of eight companies that met predetermined requirements. Eviews 12 was used to process data. According to this study’s findings, environmental performance positively affects profitability. Meanwhile, environmental costs and disclosures have no appreciable impact on profitability.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122448177","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
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