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All Journal Jurnal ASET (Akuntansi Riset) AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah
Tyas, Luluk Ayuning
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Economics, Econometrics & Finance

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Sharia and Non-Sharia Firms: Analysis on the Dividend Policy of Indonesian Companies Tyas, Luluk Ayuning; Bandi, Bandi
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.32975

Abstract

The development of the capital market in Indonesia has prompted companies to issue sharia stocks which have an impact on the company's fundamental policies, one of which is the dividend policy. This study aims to determine the effect of sharia compliance, managerial ownership, institutional ownership, and gender diversity on dividend policies in manufacturing companies listed on the Indonesia Stock Exchange and included in the Indonesia Sharia Stock Index during the 2014-2019 period. The population in this study was 217 companies. The sampling method used a purposive sampling method, based on certain criteria and the final sample was 190 companies, so there were 1140 observational data in this study. The data used in this research was secondary data from the Indonesia Stock Exchange website (www.idx.co.id). The data analysis technique in this study used logistic regression model. The results of this study indicated that sharia compliance and managerial ownership had a significant negative effect on dividend policy, while institutional ownership and gender diversity had no significant effect on dividend policy
PERLAKUAN AKUNTANSI PEMBIAYAAN AKAD MURABAHAH PADA BMT DANA SYARIAH BERDASARKAN PSAK 102 Tyas, Luluk Ayuning; Azizah, Rina Resiti Nur; Utami, Rida Dian; Dwijayanti, Nindy; Puspitasari, Maya Dwi
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 4 No. 1 (2024): Jurnal AKASYAH: Akuntansi, Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/akasyah.v4i1.823

Abstract

Murabahah is one type of contract in Islam which is currently the most widely used by Islamic Financial Institutions with Islamic financing schemes. The purpose of this research is to find out how the implementation of murabahah financing is applied to BMT Dana Syariah Pedan, Klaten, Central Java and the accounting treatment of murabahah contracts based on PSAK 102. This research was conducted in Keden Village, Pedan District, Klaten Regency, Central Java. The research method used in this study is empirical juridical, which is an approach by examining primary data in the field. Then the source of the material used by collecting data through observation, interviews, and literature studies. The data analysis technique uses descriptive qualitative analysis. The results of this study indicate that the implementation of murabahah financing at BMT Dana Sayraih Pedan, Klaten must be flexible and prudent with the 5C (character, capital, capacity, collateral, and economic condition) assessment of members who apply for financing, in addition to the accounting treatment of murabahah contracts in BMT Dana Syariah it complies with PSAK 102, because the parties bound by the contract have stated the profit margin and cost of goods at the time the contract took place. Suggestions for further research are to carry out a comparative analysis using several research objects, so that it is expected to obtain balanced results regarding the treatment of murabahah accounting in several Islamic Financial Institutions.
Co-Authors Azizah, Rina Resiti Nur Bandi Bandi, Bandi Dwijayanti, Nindy Puspitasari, Maya Dwi Utami, Rida Dian