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All Journal ILTIZAM Journal of Sharia Economic Research Nusantara Hasana Journal Journal of Student Research Jurnal Kendali Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Kajian Dan Penalaran Ilmu Manajemen Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi
Laily Ifazah
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Nursing Public Health Social Sciences

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Analisis Penerapan Akuntansi Zakat (PSAK 109) Pada Lembaga Amil Zakat Badan Amil Zakat Nasional (Baznas) Azyumardi Azra; Arsa Arsa; Laily Ifazah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i5.1664

Abstract

This study aims to understand the application of zakat accounting at LAZ BAZNAS Jambi City, to identify the obstacles in implementing zakat accounting at LAZ BAZNAS Jambi City, and to determine the suitability of the zakat accounting application at LAZ BAZNAS based on PSAK No. 109. This research uses a qualitative descriptive method, with data collected through interviews. The results of the study indicate that, first, the application of zakat accounting at BAZNAS Jambi City—based on the elements of recognition, measurement, and disclosure—has been implemented in accordance with PSAK No. 109. In terms of presentation, BAZNAS Jambi City provides cash flow financial reports, and the amil section is also included in the fund change report. Second, the obstacles faced by BAZNAS Jambi City include inefficiency in the distribution process in terms of time and energy, and the inability to use banking accounts. Other challenges are related to the lack of understanding and skills among human resources, the complexity of transactions, and insufficient government support to enable cooperation with banks, which would facilitate the distribution of zakat funds. Third, the conformity of zakat accounting application at BAZNAS Jambi City has been generally appropriate. However, in the presentation of financial statements, there are no changes in managed assets and no notes to the financial statements. Therefore, in terms of conformity, the financial statements of BAZNAS Jambi City are not yet fully in accordance with PSAK No. 109.
Pengaruh Leverage, Kualitas Audit, dan Ukuran Perusahaan Terhadap Kualitas Laporan Keuangan: Studi pada Perusahaan Sektor Industri yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2020-2024 Nurul Umiah; Mohammad Orinaldi; Laily Ifazah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5725

Abstract

This study aims to examine the simultaneous and partial effects of Leverage, Audit Quality, and Firm Size on the Quality of Financial Statements in industrial sector companies listed in the Indonesia Sharia Stock Index (ISSI) for the 2020–2024 period. This research uses secondary data. The sample consists of 15 companies out of 42, selected using the Purposive Sampling technique. The method applied in this study is descriptive quantitative. The data analysis techniques include descriptive statistics, panel data regression analysis, classical assumption tests, and hypothesis testing. The results show that partially, the t-test results indicate that Leverage, Audit Quality, and Firm Size have a significant effect on the Quality of Financial Statements. This is evidenced by the probability value of each variable being <0.05, indicating that all three independent variables significantly influence financial statement quality. The F-test results also reveal that Leverage, Audit Quality, and Firm Size collectively have a significant effect on the Quality of Financial Statements. This is supported by the calculated F-value being greater than the F-table, with a significance value of 0.0000 < 0.05, and a coefficient of determination (R²) of 69.8835%. The findings further indicate that Audit Quality has the strongest influence on the quality of financial statements. This implies that companies need to select competent and independent auditors to ensure transparency and accountability in financial reporting
Pengaruh Quick Ratio, Return On Assets, Net Profit Margin, Dan Earning Per Share Terhadap Harga Saham Pada Perusahaan Sektor Industri Baining, Mellya Embun; Laily Ifazah; Trianawati, Trianawati
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5734

Abstract

This study aims to determine the effect of Quick ratio, Return on assets, Net profit margin, and Earning per share on stock prices in the Industrial Sector listed on the Indonesian Sharia Stock Index (ISSI) in 2020-2024 simultaneously and partially. The approach used is quantitative. The data for this study are secondary data obtained from the official website of the Indonesia Stock Exchange. Sampling was carried out by purposive sampling and obtained 15 Industries listed on the ISSI for the period 2020 - 2024. Data analysis used Panel Data Regression Analysis using the Eviews Application. The results of the study show: 1) Quick Ratio has no effect on stock prices; 2) Return On Assets has a significant positive effect on stock prices; 3) Net Profit Margin has no effect on stock prices; 4) Earning Per Share has a significant positive effect on stock prices; and 5) Quick Ratio, Return On Assets, Net Profit Margin and Earning Per Share simultaneously have a significant effect on stock prices in Industrial Sector Companies with a determination coefficient value of 71.7078%.
ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 402 PADA PEMBIAYAAN MURABAHAH DI KOPERASI SYARIAH SERBA USAHA SALIMAH JAMBI Jamiah, Jamiah; Mellya Embun Baining; Laily Ifazah
Nusantara Hasana Journal Vol. 5 No. 9 (2026): Nusantara Hasana Journal, February 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i9.1917

Abstract

The background of this research focuses on the importance of implementing sharia accounting based on the provisions of PSAK 402. This study aims to analyze the application of sharia accounting based on PSAK 402 in murabahah financing and identify obstacles that often occur in murabahah financing at the Salimah Multipurpose Sharia Cooperative. This study uses a qualitative method with a descriptive approach. Data collection techniques are carried out through observation, interviews, and documentation. The results of the study indicate that the application of murabahah financing accounting at the Salimah Multipurpose Sharia Cooperative is not fully in accordance with the provisions of PSAK 402. The inconsistency is found in the aspects of recognition and measurement, as well as presentation. Where the Salimah Multipurpose Sharia Cooperative does not apply fines, down payments, realization of receivables, and presentation of murabahah expenses. However, in the disclosure aspect, the application of murabahah financing accounting is in accordance with the provisions of PSAK 402. The obstacle that often occurs in murabahah financing at the Salimah Multipurpose Sharia Cooperative is the existence of problematic financing. Problematic financing occurs because, of all customers or members served, some members fail to fulfill their monthly mandatory savings obligations. This study concludes that sharia accounting practices in cooperatives are quite good, but not yet fully compliant with PSAK 402 standards and therefore require improvement.
Co-Authors Ahmad Wahyudi Amelia Putri Zalika Anzu Elvia Zahara Arsa Arsa Azra Elindra Azyumardi Azra Desi Pratiwi Elvi Yanita Elyanti Rosmanidar Elyanti Rosmanidar Habriyanto Habriyanto Habriyanto Jamiah Jamiah, Jamiah Mellya Embun Baining Meysi Anggraini Mohammad Orinaldi Nadia Sulistiawati Novelia Aliyah Pitri Nurul Umiah Sissah Sissah Sriyani Sriyani Tia Risandini Trianawati, Trianawati Youdhi Prayogo