Articles
<![CDATA[PENGARUH PERSEPSI WAJIB PAJAK MUSLIM TERHADAP POTONGAN PAJAK ATAS ZAKAT PENGHASILAN DI INDONESIA (Studi Empiris Wajib Pajak Muslim di Kabupaten Kendal) ]]>
<![CDATA[Barda Rajaza Musaif]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research are to identify Muslim taxpayers’ perception towards tax rabate over income zakat payments in Indonesia and explain the factors that affect it. This research uses data collection methods with a closed questionnaire and a total number of 100 respondents into the research sample. The answer of closed questions that represent the observed variables were then being analyzed by value of Structural Equation Modeling which is run by AMOS 22 programme. From the results of the questionnaire, this research found that important to know the halal status of the tax rabate on zakat paid, the legal consciousness of a person, and the religiosity of a person plays a role in giving positive perceptions toward tax rabate over zakat payments. However, if seen from the results of the model formed by SEM analysis, it’s found that halal-haram aspects and religiosity of taxpayers are positive significant factor for growing perceptions toward tax rabate over zakat payments, but legal consciousness are not significant factor for growing perceptions toward tax rabate over zakat payments. This research was conducted in the context of proposed tax policy. This research will definitely play an important role for the countries or tax policy makers related to zakat, and academics in understanding the perception of Muslim taxpayers towards tax rabate over income zakat payments in Indonesia.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PELAPORAN PERUSAHAAN MELALUI INTERET (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013) ]]>
<![CDATA[Ega Dastentya Oktavia]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to analyze the factors that affect the reporting of the company via the Internet on companies listed in Indonesia Stock Exchange in 2013. The company which increase voluntary information disclosure on the company's website can reduce information asymmetry. The information disclosed by the company is a signal which indicates that the company is better than other companies. Such disclosure is made to create transparency in the company and increase public confidence. The results showed that the status of the listing companies in the Corporate Governance Index, types of non-financial industries and the size of the company may increase voluntary information disclosure in the company's web site significantly, while the profitability does not affect the level of voluntary disclosure in the company's web site.]]>
<![CDATA[PENGARUH DEWAN KOMISARIS DAN INVESTMENT ACCOUNT HOLDERS TERHADAP KINERJA BANK SYARIAH DI INDONESIA ]]>
<![CDATA[Chandra Dwi Setyawan]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study was to examine the level of performance of Islamic Banks in Indonesia based board direcotrs attributes and Investment Account Holders. Then, this research ensures determinants on the disclosure. Hypothesis testing is based on level bank performance in the Annual Report of Islamic Banks. Using the legitimacy theory, the research examined level bank performance in Islamic Banks based on Islamic principles. Samples were taken from 7 Islamic Banks in Indonesia for 7 years. The study design using multiple regression analysis. The test results showed IAH (Investment Account Holders) significantly with bank performance of Islamic Bank. While that BS as number of board members and the board composition does not significantly with Bank Performance.]]>
<![CDATA[PENGELOLAAN DAN PELAPORAN ASET WAKAF PADA LEMBAGA WAKAF DI INDONESIA: STUDI KASUS PADA YAYASAN BADAN WAKAF SULTAN AGUNG ]]>
<![CDATA[Intan Wijaya]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study in regard to research recording of accounting and reporting waqf assetto the Indonesian waqf institution. The main purpose of this study is to investigate the process of recording and reporting the waqf asset to the Indonesian institution. This research give qualified information to the stakeholder as well as interested parties to explore waqf accounting system. This study was conducted using the qualitative methods through a case study in the Yayasan Badan Wakaf Sultan Agung by interview, analized financial report and related documents obtained directly from the organization.The result showed the unavalaible of accounting system which specific to organize waqf. this thing has been evidenced by the informants explanation who are worked in financial sector. However, this thing would not be an obstacle to the waqf institution as this institution applied accounting system based on PSAK 45 regarding Financial Reporting of Non-Profit Entities approaching accounting system for WAQF.]]>
<![CDATA[ANALISIS PENGARUH RESIKO DAN EFFISIENSI TERHADAP KINERJA BANK SYARIAH (Studi Kasus pada Bank Syariah di Indonesia pada periode 2013-2017) ]]>
<![CDATA[Syahidan Afda]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019 ]]>
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<![CDATA[This study aims to examine whether risk and efficiency affect the performance of Islamic banks in Indonesia. Risk is measured using the ratio of Reserve Requirement (RR), Financing to Deposit Ratio (FDR), Non Performing Finance (NPF), Capital Adequacy Ratio (CAR). Efficiency is measured using the ratio of Operational Expenses to Operating Income (BOPO). Islamic bank performance is measured using the Return on Assets (ROA) ratio. The population in this study consists of all Islamic banks that are and operate in Indonesia in the period 2013-2017. A total of 55 samples were used in this study with sample selection using the purposive sampling method. Analysis of the data used is descriptive statistics, classic assumption tests and hypothesis testing with multiple regression analysis methods tested using SPSS software. The results of this study indicate that Non Performing Finance (NPF) and Operational Expenses to Operating Income (BOPO) have a significant effect on the performance of Islamic banks, in contrast to Reserve Requirement (RR), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR ), and Company Size that does not have a significant influence on the performance of Islamic banks.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU KEPATUHAN (COMPLIANCE BEHAVIOR) PEMBAYARAN ZAKAT PERDAGANGAN (Studi Kasus Pengusaha Muslim Batik di Kota Pekalongan Tahun 2017) ]]>
<![CDATA[Qurotu Uyun Alpriyamah]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analize factors that influencing zakah compliance behavior. According to the Theory of Reasoned Action (TRA) difined by Ajzen and Fisbein there are three factors likes attitude, subjective norm and intension that influencing compliance behavior. Using primary data from the questionnaires that was distributed to muslim Batik bussinessman in Pekalongan to examine their zakat compliance behavior. The data analized by multiple regression analysis using SPSS 20 for windows. The result of this study show that : (1) attitude toward behavioral intension to pay zakah is positively significant, (2) subjective norm toward intention to pay zakah is positively significant, (3) intension to pay zakah is positively significant toward zakah compliance behavior. And then (4) intension to pay zakah is significant as a mediator between the attitude and subjective norm toward zakah compliance behavior.]]>
<![CDATA[PENGARUH PERSEPSI WAJIB PAJAK MUSLIM TERHADAP POTONGAN PAJAK ATAS ZAKAT PENGHASILAN DI INDONESIA (Studi Empiris Wajib Pajak Muslim di Kabupaten Kendal) ]]>
<![CDATA[Barda Rajaza Musaif]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research are to identify Muslim taxpayers’ perception towards tax rabate over income zakat payments in Indonesia and explain the factors that affect it. This research uses data collection methods with a closed questionnaire and a total number of 100 respondents into the research sample. The answer of closed questions that represent the observed variables were then being analyzed by value of Structural Equation Modeling which is run by AMOS 22 programme. From the results of the questionnaire, this research found that important to know the halal status of the tax rabate on zakat paid, the legal consciousness of a person, and the religiosity of a person plays a role in giving positive perceptions toward tax rabate over zakat payments. However, if seen from the results of the model formed by SEM analysis, it’s found that halal-haram aspects and religiosity of taxpayers are positive significant factor for growing perceptions toward tax rabate over zakat payments, but legal consciousness are not significant factor for growing perceptions toward tax rabate over zakat payments. This research was conducted in the context of proposed tax policy. This research will definitely play an important role for the countries or tax policy makers related to zakat, and academics in understanding the perception of Muslim taxpayers towards tax rabate over income zakat payments in Indonesia.]]>
<![CDATA[PENGARUH NILAI-NILAI ISLAM TERHADAP PENGUNGKAPAN SUKARELA TATA KELOLA PERUSAHAAN (Studi kasus pada perusahaan yang tercatat di JII 2016-2017) ]]>
<![CDATA[Muhamad Wildan Nur Hidayat]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Corporate governance is an important for every company. There are many factor that influence voluntary corporate governance disclosure. This research examines the effect Islam values disclosure on voluntary corporate governance disclosure. In particular, this study examines whether companies that incorporate and disclose Islamic values in their business operations can explain the different levels of voluntary corporate governance disclosure.The data used as objects in this study are companies that have been registered at the Jakarta Islamic Index (JII) in 2016-2017 consisting of 76 data that were used as objects in this study, namely companies that have registered at the Jakarta Islamic Index (JII) in 2016-2017 which consists of 38 companies. This study uses a simple linear regression analysis method because it only has one dependent variable measured using the Corporate Governance Index (CGI) and one independent variable measured using the Islamic Values Disclosure Index (IVDI).From the results of this study it was found that disclosure of Islamic values had a positive effect on voluntary corporate governance disclosure. The higher the disclosure of Islamic values index score engage in higher the voluntary corporate governance disclosure index score.]]>
<![CDATA[PENGARUH RISIKO PEMBIAYAAN, PRIMARY RATIO, BOPO, OPPORTUNITY COST DAN RISIKO LIKUIDITAS TERHADAP MARGIN BANK UMUM SYARIAH DI INDONESIA ]]>
<![CDATA[Windu Tri Prasetio]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the effect of bank margin’s components on bank margin. Those components consist of financing risk, primary ratio, BOPO, opportunity cost, and liquidity risk The population in this study consists of islamic banking Indonesia. Sampling method used is purposive sampling. By using the triwulan report of islamic banking consist of 11 banks during 2012-2014, total population of this study is 132. Linear reggression used to be analysis technique. The empirical result of this study show that financing risk has a possitive and significant effect to bank margin. While BOPO and primary ratio have a negative and significant effect on bank margin. Opportunity cost and liqudity risk have a positive but not significant effect to bank margin..]]>
<![CDATA[HUBUNGAN ANTARA STRUKTUR MODAL DAN KINERJA PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Ryan Bayukresna]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Capital Structure is an important component for finance company such as bank corporation. Because capital structure composition have an effect on company performance. This study aim to examine relationship between capital structure and performance islamic bank in Indonesia. Capital Structure was measured using capital ratio, short them funding, productive asset, overhead, asset size and risk. While performance of islamic bank variable measured using Return On Equity ratio.This study using secondary data of annual report and financial report that comes from entire population of listed islamic bank on Indonesia. Which has completed annual and financial report during 2010 until 2013. Sample Consist of 36 company listed during time observation. Method used for determine sample is purposive sampling method. Moreover, analytical method used is ordinary least square regression with SPSS.The result of this study showed that capital ratio, short term funding, overhead and size of asset have significant relationship with performance of islamic banks. Meanwhile, productive asset and risk doesn’t have significant relationship with performance of islamic banks.]]>
