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All Journal JAWI : Journal of Ahkam Wa Iqtishad
Yusrialis
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Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Other

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Analysis of Financial Performance Before and After the Implementation of PSAK 73 on Leases in Transportation and Logistics Companies Listed on the Indonesia Stock Exchange from 2017 to 2022 Salamah, Devi; Syafei, Jasmina; Yusrialis
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 3 (2025): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

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Abstract

PSAK 73 is the latest accounting standard related to lease accounting adopted from IFRS 16. The implementation of PSAK 73 will become effective in 2020. The classification of finance leases is a type of lease that is permitted in PSAK 73 where the recognition, measurement, presentation and disclosure of right-of-use assets becomes more detailed in financial position reports. This research aims to analyze the impact of implementing PSAK 73 on rent on financial performance as seen by financial ratios. This research uses transportation and logistics sector companies as the research population. The sample selection method used a purposive sampling method and the companies that met the sample criteria were 15 companies. The analytical method used in this research is ratio analysis and statistical analysis using SPSS 23. The results of this research show that there is no significant difference in solvency ratios and profitability ratios between before and after the implementation of PSAK 73 on rents in listed transportation and logistics sector companies on the Indonesian Stock Exchange in 2017-2022.
Determination Yield Sukuk: Sukuk Risks, Fiscal Policy With The Mediation Role Of Sukuk Value On The Indonesian Stock Exchange Yusrialis
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 4 (2025): JAWI - DESEMBER
Publisher : MUI Kota Pekanbaru

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Abstract

This study analyzes the effect of sukuk risk and fiscal policy on sukuk yield with sukuk value as a mediating variable on the Indonesia Stock Exchange for the 2020–2024 period. The study uses a quantitative approach with a purposive sampling technique on corporate sukuk with mudharabah contracts. The results show that sukuk risk has a significant positive effect on sukuk yield, while fiscal policy has a significant negative effect. Sukuk value is proven to mediate the relationship between risk and fiscal policy on sukuk yield. The Sobel Test shows that both independent variables (X1 and X2) have significant mediation by M (Sukuk Value), thus supporting the research hypothesis that risk/fiscal policy does not directly affect yield, but through sukuk value, for example, high risk reduces the outstanding value, which increases yield to attract investors. This study contributes to the development of Islamic finance literature, particularly in integrating the mediating role of sukuk value in the Indonesian capital market.
Co-Authors Jasmina Syafei Salamah, Devi