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All Journal Al-Kharaj: Journal of Islamic Economic and Business Intellectual Capital, Jurnal Akuntansi Kontemporer
Soemaryono
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Economics, Econometrics & Finance Education

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Intensitas Modal, Risiko Litigasi, Kepemilikan Manajerial Dan Konservatisme Akuntansi Adelia Mega Jayanti; Soemaryono
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 1 (2024): May
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

The purpose of the written research is to find out the effect of capital intensity, risk of lawsuits, and management ownership on accounting conservatism in chemical and basic manufacturing companies listed on the Indonesia Stock Exchange in 2019–2021. The written research sample consists of 96 annual reports and is based on quantitative data with sampling criteria using a research approach involving 32 basic and chemical manufacturing companies listed on the Indonesia Stock Exchange in 2019–2021. Written research covers basic chemical and industrial manufacturing businesses listed on the Indonesia Stock Exchange from 2019 to 2021. Descriptive statistical analysis, classical assumption tests (normality test, multicorrelation test, autocorrelation test, and heteroscedasticity test), multiple linear regression analysis, F test, analysis of the coefficient of determination (R2), and hypothesis testing (t), namely analysis techniques in written research. These techniques are used in conjunction with IBM SPSS Statistics Version 21 software. Conservatism in accounting is a preventative approach to future corporate financial reporting. It takes a lot of fixed assets for a business to generate sales, and that requires capital. Inaccuracies in financial reporting that harm creditors and investors are considered a source of risk of lawsuits. The number of shares owned by the manager represents managerial ownership. Therefore, the results regarding capital intensity, risk of lawsuits, and managerial ownership of accounting conservatism have little effect.
Accounting Analysis of Sharia Based Financing in the Selin Karya Murni MSME (Descriptive Qualitative Study) Soemaryono; Pratono, Rudi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8583

Abstract

This research aims to understand the meaning of accounting for installment sales financing under the sharia system in micro, small, and medium enterprises (MSMEs) at Selin Karya Murni. Using a qualitative approach with an ethnomethodological framework, through analysis of indexicality, reflexivity, and shared understanding. This research collects data through interviews, observations, and company documents, then compares it with the Al-Qur'an and Hadith to assess its conformity with sharia principles. The research results show that the implementation of sharia financing at Selin Karya Murni emphasizes contract transparency, no interest, and fairness for both parties, thereby providing convenience for consumers without late fees and aligning with Islamic economic values. This research enriches the discourse on sharia accounting practices at the MSME level, provides practical guidance for business actors who wish to implement sharia-based financing, and theoretically develops Islamic accounting by connecting ethnomethodological findings with Islamic law. The limitation of the research lies in its focus on a single case study of MSMEs, which limits generalizability. It is recommended that further research involve more MSMEs to make the results more representative.
Co-Authors Adelia Mega Jayanti Pratono, Rudi