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AKTSAR: Jurnal Akuntansi Syariah最新文献

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Reputasi KAP dalam Memoderasi Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas Terhadap Audit Report Lag 引擎盖的声誉在衡量公司规模、盈利能力、偿偿性和流动性对审计滞后报告的影响方面发挥了作用
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2022-12-28 DOI: 10.21043/aktsar.v5i2.16765
Lulu’il Ma’sumah, Wilda Yulia Rusyida
{"title":"Reputasi KAP dalam Memoderasi Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas Terhadap Audit Report Lag","authors":"Lulu’il Ma’sumah, Wilda Yulia Rusyida","doi":"10.21043/aktsar.v5i2.16765","DOIUrl":"https://doi.org/10.21043/aktsar.v5i2.16765","url":null,"abstract":"This research was conducted to determine the effect of company size, profitability, solvency, and liquidity on audit report lag with the reputation of public accounting firms as a moderating variable in state-owned companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is quantitative research. The data used secondary data using purposive sampling. This study conducted descriptive analysis tests, classical assumption tests, and hypothesis tests consisting of the coefficient of determination, t-test, and Moderated Regression Analysis (MRA). The results of this study show that company size, profitability, and liquidity affect the audit report lag companies. In contrast, solvency has no effect. The reputation of the public accounting firm cannot moderate the relationship between firm size, profitability, solvency, and liquidity in the audit report.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114483565","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
Profitability, Leverage, dan Tax Avoidance Perusahaan Tambang di Indonesia
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2022-12-22 DOI: 10.21043/aktsar.v5i2.17146
Ita Rakhmawati, Dwi Putri Restuti
{"title":"Profitability, Leverage, dan Tax Avoidance Perusahaan Tambang di Indonesia","authors":"Ita Rakhmawati, Dwi Putri Restuti","doi":"10.21043/aktsar.v5i2.17146","DOIUrl":"https://doi.org/10.21043/aktsar.v5i2.17146","url":null,"abstract":"This study investigates the effects profitability and leverage on tax avoidance. This study used a quantitative approach supported by secondary data. The population of this study comprises all mining companies listed on the Indonesian Sharia Stock Index (ISSI). The sample was 11 companies according to the specified criteria selected by the purposive sampling method. Based on a panel data regression analysis, the results of this study indicate that profitability and leverage negatively affects tax avoidance. Overall, the model supported that profitability and leverage significantly affect tax avoidance. According to the analysis, where the tendency of tax avoidance is more influenced by profitability, the implications for a government policy related to tax avoidance practices are concentrated on the profitability aspect. ","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122759093","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
Persepsi Mahasiswa Akuntansi Non-Muslim Terhadap Mata Kuliah Akuntansi Syariah di Universitas Tadulako 在塔杜拉科大学，非穆斯林会计学生对伊斯兰会计课程的看法
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2022-12-21 DOI: 10.21043/aktsar.v5i2.17449
Yulianti Yulianti, Muliati Muliati, Jurana Jurana, Muhammad Darma Halwi, Nina Yusnita Yamin, M. Mustamin
{"title":"Persepsi Mahasiswa Akuntansi Non-Muslim Terhadap Mata Kuliah Akuntansi Syariah di Universitas Tadulako","authors":"Yulianti Yulianti, Muliati Muliati, Jurana Jurana, Muhammad Darma Halwi, Nina Yusnita Yamin, M. Mustamin","doi":"10.21043/aktsar.v5i2.17449","DOIUrl":"https://doi.org/10.21043/aktsar.v5i2.17449","url":null,"abstract":"The research aims to determine non-Muslim accounting students' perception of Sharia accounting courses. This study examines four dimensions: knowledge, experience, methods, and motivation. The data were analyzed using a qualitative descriptive method, and the data source was obtained from interviews. This study had six informants: five non-Muslim accounting students and one accounting lecturer. The research finding shows that from the knowledge dimensions, namely knowing the transparency of sellers and buyers (murabahah contracts), a different source of income, differences in PSAK. The second dimension of experience is that non-muslim accounting students are comfortable teaching lecturers, get benefits, and positively respond to Sharia accounting. The third dimension is the learning method provided, which accounting students like the discussion method during learning. The fourth dimension is motivation to work in Islamic banks and motivated by non-Muslim lecturers who research Islamic accounting.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133297489","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
Akuntabilitas Pengelolaan Keuangan Masjid Sabilillah Kota Malang Berdasarkan ISAK 35 以萨克拉市萨比利亚清真寺财务管理的责任
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2022-08-12 DOI: 10.21043/aktsar.v5i1.15273
Karyn Tri Juniaswati, Isnan Murdiansyah
{"title":"Akuntabilitas Pengelolaan Keuangan Masjid Sabilillah Kota Malang Berdasarkan ISAK 35","authors":"Karyn Tri Juniaswati, Isnan Murdiansyah","doi":"10.21043/aktsar.v5i1.15273","DOIUrl":"https://doi.org/10.21043/aktsar.v5i1.15273","url":null,"abstract":"<p><em><span lang=\"IN\">This study aims to determine </span><span lang=\"EN-US\">the </span><span lang=\"IN\">accountability, transparency, and implementation of ISAK 35 in the financial management of the Sabilillah Mosque in Malang in the 2021 observation year. This research use</span><span lang=\"EN-US\">d</span><span lang=\"IN\"> a qualitative method. </span><span lang=\"EN-US\">P</span><span lang=\"IN\">rimary and secondary data</span><span lang=\"EN-US\"> were collected</span><span lang=\"IN\"> from observations, interviews, and documentation. The collected data will be compared with Law No. 28 of 2004 and ISAK 35. The results show that the Sabilillah Mosque Malang has implemented accountability indicators but is not yet accountable because the financial statements of the Sabilillah Mosque Malang have not implemented ISAK 35. Meanwhile, transparency has not been fully implemented because it has not complied with Law No. 28 of 2004.</span></em></p>","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125781852","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
Dampak Implementasi CSR dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Sektor Infrastruktur CSR的实施和企业规模对基础设施部门的财务绩效的影响
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2022-08-01 DOI: 10.21043/aktsar.v5i1.15682
Ahmad Ikliluddien Noor, Ceacilia Srimindarti
{"title":"Dampak Implementasi CSR dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Sektor Infrastruktur","authors":"Ahmad Ikliluddien Noor, Ceacilia Srimindarti","doi":"10.21043/aktsar.v5i1.15682","DOIUrl":"https://doi.org/10.21043/aktsar.v5i1.15682","url":null,"abstract":"This study aims to analyze how the influence of the implementation of corporate social responsibility (CSR) and firm size on the company's financial performance. This study's populations are infrastructure companies listed on the Indonesia stock exchange during 2017-2020, and 20 companies were used as a sample. The sample selection in this study uses a purposive sampling method. The data were analyzed using panel data regression analysis. This research found that implementing corporate social responsibility does not affect the company's financial performance. At the same time, the firm size has a negative effect on the company's financial performance.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131118278","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
Leverage, Investment Account Holder (IAH), Frekuensi Rapat Dewan Pengawas Syariah, Frekuensi Rapat Dewan Komisaris, Frekuensi Rapat Komite Audit Dan Pengaruhnya Terhadap Pengungkapan Akuntabilitas 杠杆会计股本，伊斯兰监督委员会会议的频率，委员会会议的频率，审计委员会会议的频率以及它对责任披露的影响
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2022-07-05 DOI: 10.21043/aktsar.v5i1.14826
H. Najah, H. Mukhibad
{"title":"Leverage, Investment Account Holder (IAH), Frekuensi Rapat Dewan Pengawas Syariah, Frekuensi Rapat Dewan Komisaris, Frekuensi Rapat Komite Audit Dan Pengaruhnya Terhadap Pengungkapan Akuntabilitas","authors":"H. Najah, H. Mukhibad","doi":"10.21043/aktsar.v5i1.14826","DOIUrl":"https://doi.org/10.21043/aktsar.v5i1.14826","url":null,"abstract":"This study aimed to determine the effect of Leverage, investment account holders, the frequency of sharia supervisory board meetings, the frequency of board of commissioners meetings, and the frequency of audit committee meetings on accountability disclosure (financial, social, sharia). The object of this research is 14 Islamic commercial banks in Indonesia. The sampling technique was purposive sampling, so 108 units of analysis were obtained. The data was analyzed by panel data regression analysis in the form of a fixed effect model (FEM). The results of this study indicate that investment account holders, the frequency of sharia supervisory board meetings, and the frequency of audit committee meetings have a positive effect on accountability disclosure. However, Leverage and the frequency of board of commissioners' meetings have no impact on accountability disclosure.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115446993","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
Analisis Proses Dan Perlakuan Akuntansi Pembiayaan Akad Rahn Tasjily (Studi Kasus PT. XYZ) 分析进程和财务处理(PT. XYZ案例研究)
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2022-06-30 DOI: 10.21043/aktsar.v5i1.13029
Muadz Abdul Hakim, Grandis Imama Hendra
{"title":"Analisis Proses Dan Perlakuan Akuntansi Pembiayaan Akad Rahn Tasjily (Studi Kasus PT. XYZ)","authors":"Muadz Abdul Hakim, Grandis Imama Hendra","doi":"10.21043/aktsar.v5i1.13029","DOIUrl":"https://doi.org/10.21043/aktsar.v5i1.13029","url":null,"abstract":"The research aims to determine the process and accounting treatment of the financing by Rahn Tasjily Contract. The method used is a Descriptive Case Study on PT XYZ. The analysis used theoretical propositions as a general strategy and pattern matching as a specific analysis. It consists of primary data (interviews and observations) and secondary data (contracts, accounting treatment in the system, PT XYZ annual reports, DSN-MUI fatwa, and PSAK). The study results indicate that the process of financing the Rahn Tasjily contract is under the fatwa by DSN-MUI. The financing contract begins with the Qardh contract and then continues with the Rahn Tasjily Contract to collect maintenance services fee / Mu’nah, accounting treatment of the financing by Rahn Tasjily contract is related to financial accounting standards by IAI. Still, it is not following PSAK Ijarah/Sharia Rent because the characteristics of the Rahn Tasjily are fee-based services. This study impacts the institution’s compliance in carrying out rahn tasjily financing of PSAK 107 (Effective 1 January 2017) and Fatwa DSN MUI DSN No.92/DSN-MUI/III/2014 for financing by Rahn Tasjily Contract.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"38 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":"114321736","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
Analisis Biaya Satuan Pendidikan Pada Pondok Pesantren Al-Islam Yogyakarta
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2022-06-30 DOI: 10.21043/aktsar.v5i1.13478
Haris Darussalam, Diska Arliena Hafni
{"title":"Analisis Biaya Satuan Pendidikan Pada Pondok Pesantren Al-Islam Yogyakarta","authors":"Haris Darussalam, Diska Arliena Hafni","doi":"10.21043/aktsar.v5i1.13478","DOIUrl":"https://doi.org/10.21043/aktsar.v5i1.13478","url":null,"abstract":"This study aims to determine the cost of education units using the Activity Based Costing method at the Al-Islam Islamic Boarding School in Yogyakarta. This research was descriptive research with a quantitative approach. Interviews, documentation, and observation were used to collect research data. The data were analyzed using a comparative descriptive analysis method. The study’s results showed that the determination of unit costs using the ABC system was higher than the cost of education set by Islamic boarding schools. These results indicate an under-cost position. Under-cost means that the actual cost is lower than the cost according to the calculation of Activity Based Costing because several costs are not detailed/identified and not charged to the students by the Islamic Boarding School.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"11 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":"127532479","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
Penerapan Standar Akuntansi Keuangan Pada Organisasi Nirlaba: Literatur Review 非营利组织财务会计标准的应用:文献综述
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2022-06-29 DOI: 10.21043/aktsar.v5i1.14500
Yeni Melia
{"title":"Penerapan Standar Akuntansi Keuangan Pada Organisasi Nirlaba: Literatur Review","authors":"Yeni Melia","doi":"10.21043/aktsar.v5i1.14500","DOIUrl":"https://doi.org/10.21043/aktsar.v5i1.14500","url":null,"abstract":"<p><span lang=\"IN\">This research examines the extent to which the application of Financial Accounting Standards in non-profit organizations. This research uses a literature study analyzed from a review of 102 articles with three methods, namely planning, implementation, and reporting, by producing 28 articles. Then the 28 articles were reviewed using a comparison technique, looking for similarities between several works of literature and concluding<strong>.</strong> The results of the 28 articles</span><span lang=\"EN-US\">’ review show that</span><span lang=\"IN\"> non-profit organizations have not yet applied the applicable Financial Accounting Standards in Indonesia</span><span lang=\"EN-US\">. </span><span lang=\"EN-US\">They</span><span lang=\"IN\"> are still using the cash basis and single entry method of recording due to several constraints, such as limited human resources and knowledge of financial statement preparation. This research is different from previous research because this research is the first to review how the implementation of SAK in non-profit organizations in Indonesia, most of the previous research focused on only one entity, while this research examines how all non-profit organizations (mosques and churches, foundations, Islamic boarding schools, social institutions, orphanages)</span><span lang=\"EN-US\">.</span></p>","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128701992","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
Menggali Makna Akuntansi Perspektif Fresh Graduate Program Studi Akuntansi 挖掘会计专业培训课程的意义
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2022-06-28 DOI: 10.21043/aktsar.v5i1.12675
Imro’atul Azizah, Binti Shofiatul Jannah, Tsalis Cahyani Putri, Arini Arfiani, Mohammad Salman Alfarizi
{"title":"Menggali Makna Akuntansi Perspektif Fresh Graduate Program Studi Akuntansi","authors":"Imro’atul Azizah, Binti Shofiatul Jannah, Tsalis Cahyani Putri, Arini Arfiani, Mohammad Salman Alfarizi","doi":"10.21043/aktsar.v5i1.12675","DOIUrl":"https://doi.org/10.21043/aktsar.v5i1.12675","url":null,"abstract":"This article explores the meaning of accounting from a fresh graduate perspective. Through an interpretive approach with a transcendental phenomenological method, forms of social experience from the point of view of the informant who experienced it directly were explored more deeply through in-depth interviews. Three informants, namely accounting alumni, have just graduated and already have work experience. The phenomenological method emphasizes the meaning that arises from the individual conscious experience. The stages of the data analysis technique begin with identifying the noema or textual analysis. Next, the researcher did bracketing or structural analysis based on noema identification. This stage is carried out as a level of deep meaning (noesis). The relationship between noema and noesis provides an understanding of how noesis forms noema, which is called intentional analysis. Finally, the researcher will get to the idea that underlies all pure consciousness called eidetic reduction. This study concludes that there are three different understandings of accounting. Namely, accounting is magic, accounting is complicated, and accounting is balanced.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116645691","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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