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AKTSAR: Jurnal Akuntansi Syariah最新文献

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Pengaruh Moralitas Individu, Asimetri Informasi, Efektivitas Pengendalian Internal, dan Keadilan Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi (Studi Empiris pada Badan Usaha Milik Daerah Kota Surakarta) 个人道德、信息不对称、内部控制和组织正义对会计欺诈倾向(日惹实证研究)的影响
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-12-14 DOI: 10.21043/AKTSAR.V1I2.5166
Eskasari Putri, W. Wahyono
{"title":"Pengaruh Moralitas Individu, Asimetri Informasi, Efektivitas Pengendalian Internal, dan Keadilan Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi (Studi Empiris pada Badan Usaha Milik Daerah Kota Surakarta)","authors":"Eskasari Putri, W. Wahyono","doi":"10.21043/AKTSAR.V1I2.5166","DOIUrl":"https://doi.org/10.21043/AKTSAR.V1I2.5166","url":null,"abstract":"This study aims to determine the effect of individual morality, information asymmetry, the effectiveness of internal control, and organizational justice on the tendency of accounting fraud on BUMD in Surakarta. The theories used in this study are the Triangle Fraud Theory, Agency Theory, and Moral Reasoning Theory. The population of this study is employees who work in the Regional Owned Enterprises in the Surakarta City area. This study sampled administrative staff at the BUMD Surakarta region. The sampling method in this study using purposive sampling method. The tests carried out include testing validity, reliability, classical assumptions, and multiple linear regression analysis. The results showed that information asymmetry, the effectiveness of internal controls, and organizational justice had a positive effect on fraudulent tendencies. While the variabels of individual morality negatively affect the tendency of fraud.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132777559","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
Realitas Pengelolaan Keuangan Desa: Dominasi dalam Pelaksanaan APB Desa di Kabupaten Mojokerto 农村财务管理现实:在Mojokerto区对被控的村庄实行APB
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-12-14 DOI: 10.21043/AKTSAR.V1I2.5168
Ardi Tri Handono, Z. Fanani
{"title":"Realitas Pengelolaan Keuangan Desa: Dominasi dalam Pelaksanaan APB Desa di Kabupaten Mojokerto","authors":"Ardi Tri Handono, Z. Fanani","doi":"10.21043/AKTSAR.V1I2.5168","DOIUrl":"https://doi.org/10.21043/AKTSAR.V1I2.5168","url":null,"abstract":"This research seeks to examine the experience and understanding of the financial managers of Waduk Gede Village in Mojokerto Regency. This is motivated by the implementation of the Village Law (UU No. 6 Tahun 2014) which has implications for increasing funds managed by the village, but in its management, various irregularities have been found. Case studies are used to understand the reality and the understanding of the informant. The findings indicate that the role of the Village Head is very dominant. Implementation of the APB Desa in Waduk Gede Village when compared to Permendagri No. 113 Tahun 2014 there are certainly some discrepancies. The implementation of Village APB Desa should be delegated to Implementation Team (TPK) or Village Financial Management Technical Officer (PTPKD)","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121591339","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 Return on Asset, Net Profit Margin, dan Earning Per Share Terhadap Harga Saham Perusahaan Rokok Go Public Pengaruh的资产回报率、净利润率、每股收益
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-12-14 DOI: 10.21043/aktsar.v1i2.5158
Irsad Andriyanto, S. Khoirunnisa
{"title":"Pengaruh Return on Asset, Net Profit Margin, dan Earning Per Share Terhadap Harga Saham Perusahaan Rokok Go Public","authors":"Irsad Andriyanto, S. Khoirunnisa","doi":"10.21043/aktsar.v1i2.5158","DOIUrl":"https://doi.org/10.21043/aktsar.v1i2.5158","url":null,"abstract":"This study aimed to investigate empirically influence the company characteristics proxied by return on assets, net profit margin, and earning per share on the stock price of cigarette companies listed in IDX. The Investment was the decision taken to allocate assets in order to get benefit in the future. This study was explanatory research using a quantitative approach to analyze the sample of cigarette companies listed in IDX from 2015 to 2017. The data are taken from IDX then analyzed by multiple linear regression analysis supported by SPSS. The results showed that the return on assets and earnings per share did not have a significant influence on the stock price. Moreover, the net profit margin was the most influential variable on stock prices. Net profit margin showed a high level of efficiency, so it became an important factor that the company should consider because of its significant impact on the stock prices.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115887323","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
Brand Switching Produk Kosmetik Halal: Ditinjau dari Aspek Daya Tarik Iklan dan Variety Seeking
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-12-14 DOI: 10.21043/aktsar.v1i2.5098
Uswatun Khasanah, Bayu Tri Cahya
{"title":"Brand Switching Produk Kosmetik Halal: Ditinjau dari Aspek Daya Tarik Iklan dan Variety Seeking","authors":"Uswatun Khasanah, Bayu Tri Cahya","doi":"10.21043/aktsar.v1i2.5098","DOIUrl":"https://doi.org/10.21043/aktsar.v1i2.5098","url":null,"abstract":"This study aims to determine the influence of advertising and variations that seek the appeal of Wardah brand cosmetic switching products. This study uses a field research approach using questionnaire, interview, and documentation methods. The sampling technique uses purposive samples which are distributed to 100 female students of IAIN Kudus who have transformed the brand into Wardah cosmetic products. The method of data analysis uses multiple regression analysis with SPSS version 16. The results of this study indicate that the variable attractiveness of advertising and varieties seeking have a positive and significant influence on brand diversion. Variable search variables are variables that have a dominant influence on the switching variables of halal cosmetic products.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"5 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114116103","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
Evaluasi Sistem Informasi Pengupahan PT. Tempu Rejo Menggunakan COBIT 5 Domain DSS 使用DSS 5域域计算系统Tempu Rejo
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-12-12 DOI: 10.21043/AKTSAR.V1I2.5096
Yohana Teresa Sianipar, N. Widiyanti, A. Agustini
{"title":"Evaluasi Sistem Informasi Pengupahan PT. Tempu Rejo Menggunakan COBIT 5 Domain DSS","authors":"Yohana Teresa Sianipar, N. Widiyanti, A. Agustini","doi":"10.21043/AKTSAR.V1I2.5096","DOIUrl":"https://doi.org/10.21043/AKTSAR.V1I2.5096","url":null,"abstract":"PT. Tempu Rejo is one of the companies in Jember which is engaged in tobacco processing to produce cigarette. PT. Tempu Rejo applying information technology in the daily operation included in its payment information system, such as biometric identifier as a tool of absence and using applications that support payment in the company. In a company that has applied IT in its operation including payment information system should be evaluated. Evaluation is needed in order to make improvements to the company's payment information system. In this research, the information technology governance standard used is COBIT 5 domain Deliver, Service, and Support (DSS), especially DSS01, DSS03, and DSS05. This research used a qualitative approach by using the method of interviewing and observation as data collection techniques. The result of this research shows that Capability Level of DSS01, DSS03, and DSS05 process are at level 3 (established process). Recommendations are to conduct periodic evaluations to improve performance and create a complete Standard Operational Procedure (SOP) related to the company's payment information system.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115030416","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 Pengembalian (Return), Risiko, dan Koefisien Variasi pada Saham Syariah dan Saham Nonsyariah
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-12-12 DOI: 10.21043/AKTSAR.V1I2.5089
Sofyan Hadinata
{"title":"Tingkat Pengembalian (Return), Risiko, dan Koefisien Variasi pada Saham Syariah dan Saham Nonsyariah","authors":"Sofyan Hadinata","doi":"10.21043/AKTSAR.V1I2.5089","DOIUrl":"https://doi.org/10.21043/AKTSAR.V1I2.5089","url":null,"abstract":"The purpose of this study is to analyze the differences in the rate of return, risk, and coefficient of variation between sharia shares and non-sharia shares. This study uses a quantitative approach with the Mann-Whitney U Test. The population of this study is companies listed on the Indonesia Stock Exchange in 2017. Sharia shares refer to companies that listed in the Jakarta Islamic Index (JII) in the period 2017. The selection of samples uses purposive sampling. There are 24 sharia shares issuers, while non-Islamic shares are 8 issuers. The results of the study show that there is no difference in the level of weekly returns between sharia and non-sharia shares. As for the risks and the coefficient of variation statistically there is a difference between sharia shares and non-sharia shares","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"457 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132173190","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
Pengaruh Profitabilitas dan Firm Size Terhadap Firm Value dengan Capital Structure Sebagai Variabel Mediasi
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-12-12 DOI: 10.21043/AKTSAR.V1I2.5084
Andri Veno, Muslim Marpaung
{"title":"Pengaruh Profitabilitas dan Firm Size Terhadap Firm Value dengan Capital Structure Sebagai Variabel Mediasi","authors":"Andri Veno, Muslim Marpaung","doi":"10.21043/AKTSAR.V1I2.5084","DOIUrl":"https://doi.org/10.21043/AKTSAR.V1I2.5084","url":null,"abstract":"This study aims to analyze the effect of profitability and firm size on firm value mediated by capital structure. The research design was a comparative causal approach (ex post facto) by testing the hypothesis analysis carried out using the component-based Structural Equation Modeling (SEM) method or non-parametric variance (Component Based SEM), Generalized Structured Component Analysis (GSCA). The data was collected from companies listed on the Indonesia Stock Exchange which are included in the LQ-45 index from 2014 until August 2018. In analyzing the data, the writers used multiple linear regression using the assistance of the GSCA program. The result showed that capital structure is proved as an intervening variable for the influence of profitability on firm value. It means that capital structure mediates the effect of profitability on firm value in full mediation.  Meanwhile, capital structure is not an intervening variable for the influence of firm size on firm value. The Capital structure does not mediate the effect of firm size on firm value in full mediation.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115424725","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
Implementasi Akuntansi Berbasis Akrual: Ketika Pelaporan Keuangan Pemerintah Daerah Berbenah 基于Akrual的会计执行:当地政府报告财务状况时
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-11-27 DOI: 10.21043/AKTSAR.V1I1.3828
R. Savitri
{"title":"Implementasi Akuntansi Berbasis Akrual: Ketika Pelaporan Keuangan Pemerintah Daerah Berbenah","authors":"R. Savitri","doi":"10.21043/AKTSAR.V1I1.3828","DOIUrl":"https://doi.org/10.21043/AKTSAR.V1I1.3828","url":null,"abstract":"The aim of this research is yo understand the impact of the implementation of accrual-based accounting at Hastinapura Provincial Government. This research is a qualitative research with interpretive paradigm and using case study approach. Data collection is done through interviews, document review and observation. The results of this research show that accrual-based accounting implementation at Hastinapura Provincial Government involves the integration of accrual-based accounting practices in the scope of policy setting, human resources development of financial management, information technology system, and also evaluation and control system. The impact of the implementation of accrual-based accounting at Hastinapura Provincial Government was not merely a technical accounting change, but also requires change in work patterns and ways of thinking of financial managers.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122606687","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 Good Corporate Governance Terhadap Profitabilitas Perbankan Syariah 好公司治理伊斯兰银行盈利能力的作用
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-11-27 DOI: 10.21043/aktsar.v1i1.4079
S. Surepno, Minoto Minoto
{"title":"Peran Good Corporate Governance Terhadap Profitabilitas Perbankan Syariah","authors":"S. Surepno, Minoto Minoto","doi":"10.21043/aktsar.v1i1.4079","DOIUrl":"https://doi.org/10.21043/aktsar.v1i1.4079","url":null,"abstract":"This study aims to analyze and obtain empirical evidence of the contribution of Good Corporate Governance on return on assets (ROA) as a proxy of sharia banking profitability in the period of 2010-2016. Populations of this research are sharia commercial bank registered in Bank Indonesia in the period of 2010 to 2016. By using purposive sampling technique, there are 7 sharia banks from 13 sharia banks in Indonesia during the period of 2010-2016. Furthermore, research data is obtained from GCG reports that have been published by sharia banking in the period of 2010-2016. The data is analyzed by descriptive analysis and regression analysis. Results show that GCG not contribution for profitability proxied by ROA. Based on the results, it can be concluded that Good Corporate Governance does not affect the profitability of sharia banking. Good Corporate Governance in sharia banking is still not effective and efficient as described by high remuneration and special facilities received by the board in sharia banking.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127136044","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
Realitas Bansos Hibah: Lika Liku Pilu Auditor Internal (Studi Kasus Provinsi Indraprasta) Bansos助学金现实:Lika thypilu内部审计员(Indraprasta省案例研究)
AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-11-27 DOI: 10.21043/AKTSAR.V1I1.3829
Anggun Anita Sari
{"title":"Realitas Bansos Hibah: Lika Liku Pilu Auditor Internal (Studi Kasus Provinsi Indraprasta)","authors":"Anggun Anita Sari","doi":"10.21043/AKTSAR.V1I1.3829","DOIUrl":"https://doi.org/10.21043/AKTSAR.V1I1.3829","url":null,"abstract":"This study aims to describe how the role of the government internal auditors carries out examination tasks, especially in the implementation of social assistance and grants. This study finds that the informant's efforts are actually quite persistent in conducting the audit. However, there are many factors that influence the process of inspection such as the limited human resources, the existence of legislative interest and the character of the receiver itself. Based on understanding of informant roles, there are three audit acts, the first, avoidance if audit was very high risk. Second, justification that emphasizes a neat accountability report rather than audit implementation. Third, safekeeping that give solution and ensure that the missused funds re-deposited to the treasury funds.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127202701","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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