JAS (Jurnal Akuntansi Syariah)最新文献

Firm Size In Moderate Factors Affecting Islamic Social Reporting 影响伊斯兰社会报告的适度因素中的公司规模

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-12-18 DOI: 10.46367/jas.v7i2.1249

Norma Setiyani, Adelina Citradewi

{"title":"Firm Size In Moderate Factors Affecting Islamic Social Reporting","authors":"Norma Setiyani, Adelina Citradewi","doi":"10.46367/jas.v7i2.1249","DOIUrl":"https://doi.org/10.46367/jas.v7i2.1249","url":null,"abstract":"This research aims to show the influence of profitability, leverage, and size of the board of commissioners on Islamic social reporting (ISR) disclosure with company size as a moderating variable in Jakarta Islamic Index (JII) companies for 2019-2021. The population of this research was 30 companies, and the selected sample was 13 companies using purposive sampling, so the total sample data is 39. The source used secondary data from company annual reports obtained through each website. Data analysis uses moderated regression analysis (MRA). This research confirms that profitability has a positive and significant effect on ISR disclosure. The leverage and size of the board of commissioners do not affect ISR disclosure. Company size can moderate the effect of profitability on ISR disclosure. Company size cannot moderate the influence of leverage and board size on ISR disclosure. This research shows that effective asset management can increase ISR disclosure for businesses that achieve high profitability, so the research results can be a reference for business management when making ISR policies, especially those related to Islamic business. This research can also be used as evaluation material for company management in determining policies related to ISR, especially in Islamic-motivated companies.","PeriodicalId":479335,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":" 39","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138963698","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

Accessibility And Competence Toward Zakat Financial Accountability Moderate By Internal Control 通过内部控制调节天课财务问责的可及性和能力

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-12-18 DOI: 10.46367/jas.v7i2.1566

Aqilla Rahmah, Dwi Astarani Aslindar, Arum Pujiastuti

{"title":"Accessibility And Competence Toward Zakat Financial Accountability Moderate By Internal Control","authors":"Aqilla Rahmah, Dwi Astarani Aslindar, Arum Pujiastuti","doi":"10.46367/jas.v7i2.1566","DOIUrl":"https://doi.org/10.46367/jas.v7i2.1566","url":null,"abstract":"This research examines the influence of financial report accessibility and human resource competency on zakat financial accountability with internal control as a moderating variable. This research is quantitative research by processing primary data using a questionnaire. The population of this research is all 268 executive and supervisory agency employees from 35 Lazismu regional offices in Central Java. Sample selection was carried out using a purposive sampling method so that 120 research samples were obtained. The data analysis technique used in this research is the quantitative structural equation modeling-partial least squares (SEM-PLS) analysis method using SmartPLS version 4.0 software. The research results show that the accessibility of financial reports and human resource competency positively affect Zakat's financial accountability. Internal control can strengthen the influence of financial report accessibility on Zakat's financial accountability. However, internal control weakens the influence of human resource competency on Zakat's financial accountability. The results of this research can be used as reference and comparison material for further research. Then, the research results can be used for consideration, input, and thought contribution, especially regarding increasing accountability in zakat financial management.","PeriodicalId":479335,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":" 45","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138964382","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

Determinants Of Financial Performance In Islamic Insurance Companies Moderated By Good Corporate Governance 受良好公司治理调节的伊斯兰保险公司财务绩效的决定因素

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-12-18 DOI: 10.46367/jas.v7i2.1561

Selamat Muliadi, Sri Sulasmi, Santi Susanti, Aprih Santoso, Evi Maulida Yanti

{"title":"Determinants Of Financial Performance In Islamic Insurance Companies Moderated By Good Corporate Governance","authors":"Selamat Muliadi, Sri Sulasmi, Santi Susanti, Aprih Santoso, Evi Maulida Yanti","doi":"10.46367/jas.v7i2.1561","DOIUrl":"https://doi.org/10.46367/jas.v7i2.1561","url":null,"abstract":"Business competition is very tight, but the development of Islamic insurance is increasingly showing a positive trend. In business entities, the company's financial performance is an important issue. This research analyzes the influence of leverage, liquidity, and company size on financial performance moderated by good corporate governance in Islamic insurance companies. This research uses a quantitative approach. The sample used in this research is the Islamic insurance industry, which regularly provides financial reports for the 2019-2021 period issued by the Indonesian Stock Exchange (IDX), totalling 15 companies. Sample collection in this research used purposive sampling. Data were analyzed using partial least squares-structural equation modelling (PLS-SEM). The results of this research show that leverage, liquidity, and company size positively affect the financial performance of Islamic insurance companies. Good corporate governance can moderate the influence of leverage, liquidity, and company size on financial performance in Islamic insurance companies. This research can be used as a reference for investors to evaluate company performance to obtain certainty in investment and for companies to increase and improve their performance.","PeriodicalId":479335,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":" 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138963579","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

The Role Of Women Chief Executive Officers On Tax Avoidance Decisions In Islamic Stock Index 女性首席执行官在伊斯兰股票指数避税决策中的作用

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-12-18 DOI: 10.46367/jas.v7i2.1365

Wahid Wachyu Adi Winarto, Amalia Fakhru Nisa

引用次数: 0

Internal Control System On Fraud Prevention Moderate By Bugis Cultural Values 以布吉文化价值观为基础的适度防欺诈内部控制系统

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-12-18 DOI: 10.46367/jas.v7i2.1549

Rahayu Wiliana, Febby Rachmadani, Syamsuddin Syamsuddin, Nadhirah Nagu, Achmad Fadel Farid

{"title":"Internal Control System On Fraud Prevention Moderate By Bugis Cultural Values","authors":"Rahayu Wiliana, Febby Rachmadani, Syamsuddin Syamsuddin, Nadhirah Nagu, Achmad Fadel Farid","doi":"10.46367/jas.v7i2.1549","DOIUrl":"https://doi.org/10.46367/jas.v7i2.1549","url":null,"abstract":"This research aims to analyze the influence of the internal control system on fraud prevention with Bugis cultural values as a moderator in the Sidenreng Rappang district government. The research population is the total number of ASNs in the Sidenreng Rappang district who manage special allocation funds for 13 agencies. Sampling was carried out through a non-probability sampling design by applying purposive sampling techniques; the sample obtained was 172 respondents. This research uses primary data, and data collection techniques are carried out by distributing questionnaires. Structural equation modelling (SEM), with Smart-PLS 3.0 software, is the statistical analysis used to test this research hypothesis. The research results show that implementing the internal control system positively and significantly affects the prevention of fraud, and Bugis' cultural values can strengthen the influence of the internal control system on fraud prevention efforts. The findings from this research can play a role in developing existing theories and provide references for institutions to reduce the risk of fraud.","PeriodicalId":479335,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"43 S206","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138965294","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

Financial Performance Of Islamic Insurance Companies Before And During The Covid-19 Pandemic 伊斯兰保险公司在 Covid-19 大流行之前和期间的财务业绩

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-12-18 DOI: 10.46367/jas.v7i2.1246

Aulia Dika Zahra, Ahmad Baehaqi, P. P. Harto

{"title":"Financial Performance Of Islamic Insurance Companies Before And During The Covid-19 Pandemic","authors":"Aulia Dika Zahra, Ahmad Baehaqi, P. P. Harto","doi":"10.46367/jas.v7i2.1246","DOIUrl":"https://doi.org/10.46367/jas.v7i2.1246","url":null,"abstract":"This research aims to analyze the comparative financial performance of Islamic insurance companies before and during the Covid-19 pandemic. The financial performance measured refers to the early warning system ratios, which consist of the underwriting, liquidity, own retention, premium stability, and loss ratios. This research is a descriptive quantitative research using the Wilcoxon test. The research population is all Islamic insurance companies registered with the Financial Services Authority (FSA) for 2018-2021. The sample was selected based on purposive sampling so that 48 observation data were obtained. Data comes from financial reports obtained through the official FSA and Company websites. The research results show significant differences in financial performance before and during the pandemic in the liquidity and loss ratio variables. However, there is no significant difference in financial performance before and during the pandemic in the underwriting ratio, own retention ratio, and premium stability ratio variables. This research can complement existing theories and become a reference for companies to evaluate and improve their financial performance, especially after the Covid-19 pandemic.","PeriodicalId":479335,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138994602","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