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Academica : Journal of Multidisciplinary Studies
ISSN : 25799703     EISSN : 25799711     DOI : -
Core Subject : Education,
Academica : Journal of Multidisciplinary Studies is a multidisciplinary journal published by the State Islamic Institute of Surakarta ( IAIN Surakarta). First published in 2017, Academica is published twice a year (January-June and July - December).
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Articles 15 Documents
Search results for , issue "Vol. 2 No. 2 (2018): July - December 2018" : 15 Documents clear
Pengaruh Ukuran Perusahaan dan Umur Perusahaan terhadap Pengungkapan Sumber Daya Manusia (Studi Empiris pada Perusahaan yang Terdaftar di LQ-45 Tahun 2017) Agus Waloya
Academica : Journal of Multidisciplinary Studies Vol. 2 No. 2 (2018): July - December 2018
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/academica.v2i2.2250

Abstract

AbstractThis study aims to analyze the effect of company size and company age on disclosure of human resources in companies listed on the LQ45 stock index in 2017. By using a quantitative approach, the hypothesis test in this study was tested using multiple linear regression analysis. The total sample in this study were 39 companies. The results of this study indicate that the size and age of the company does not affect the disclosure of human resources. Keywords: frm size, frm age, human resources disclosure
Pengaruh Discount, Brand Image, dan Store Atmosphere terhadap Impulse Buying Andini Kartika Sari
Academica : Journal of Multidisciplinary Studies Vol. 2 No. 2 (2018): July - December 2018
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/academica.v2i2.2251

Abstract

This study aims to determine the effect of discount, brand image, and store atmosphere on impulse buying at Matahari Department Store Singosare. The dependent variable in this research is discount, brand image, and store atmosphere, while the independent variable is impulse buying. With quantitative methods, the hypothesis in this study was tested using linear regression analysis. A total of 100 respondents were chosen by accidental means. The results showed that discount, brand image, and store atmosphere had a positive and significant effect on impulse buying.Keywords: discount, brand image, store atmosphere, impulse buying.
Pengaruh Good Corporate Governance terhadap Internal Fraud pada Unit Usaha Syariah Tahun 2017 Ayu Irmasari Raharjanti
Academica : Journal of Multidisciplinary Studies Vol. 2 No. 2 (2018): July - December 2018
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/academica.v2i2.2252

Abstract

The fraud case has penetrated the world of Sharia banking, both Bank Umum Syariah (BUS) and Unit Usaha Syariah (UUS). Fraud involving banking companies, in the Good Corporate Governance (GCG) report, the bank only published the number of cases released> 100 million. This study uses 10 of the 20 UUS registered with the Financial Services Authority, the sample was obtained based on purposive sampling by looking at the publication of GCG reports on the banking site. Using the GCG self-assessment values processed by the simple SPSS 23 linear regression formula, it was found that Good Corporate Governance was not obtained against the Internal Fraud Unit of the Sharia Business.Keywords: Good Corporate Governance, Internal Fraud, Islamic, Finansial Institution.
Analisis Pengaruh Corporate Governance terhadap Pengungkapan Islamic Social Responsibility Disclosure Della Putri Apriliana
Academica : Journal of Multidisciplinary Studies Vol. 2 No. 2 (2018): July - December 2018
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/academica.v2i2.2253

Abstract

This study aims to analyze the effect of corporate governance on the disclosure of Islamic Social Responsibility (ISR). With a quantitative approach, the hypothesis of this study was tested by linear regression analysis. With a purposive sampling technique, three Islamic commercial banks were selected as the research subjects. The results of this study indicate that the size of the board of commissioners and concurrent positions of the board of commissioners do not affect the disclosure of Islamic Social Responsibility (ISR).Keywords: Islamic Social Responsibility (ISR), commissioner board, corporate governance
Analisis Kinerja Lembaga Zakat Infaq dan Shodaqoh Dengan Metode Balanced Scorecard (Studi Kasus pada Lazis Al-Ihsan Jawa Tengah Cabang Solo Raya) Lulu Syifa Pratama
Academica : Journal of Multidisciplinary Studies Vol. 2 No. 2 (2018): July - December 2018
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/academica.v2i2.2254

Abstract

This study aims to analyze the performance of LAZIS Al-Ihsan, Central Java, Solo Raya Branch. With a qualitative approach, the data in this study were obtained by distributing questionnaires to public relations and volunteers of LAZIS Al-Ihsan, the Solo Raya branch. The results of this study indicate that from a financial perspective, LAZIS Al-Ihsan has sufficient growth, which is 44% from the previous year. Then in LAZIS Al-Ihsan’s internal business perspective, it has been running operational activities in accordance with sharia principles, and finally in the perspective of growth and learning, LAZIS Al-Ihsan already has a training program to improve the skills of volunteers so they can work professionally in their fields.Keywords: balanced socrecard, LAZIS, performance
Pengaruh Ukuran Perusahaan dan Reputasi Kantor Akuntan Publik (KAP) terhadap Biaya Auditor Eksternal (Studi pada Perusahaan yang Terdaftar pada Indeks LQ-45 Tahun 2017) Yuliana Duwi Cahyaningsih
Academica : Journal of Multidisciplinary Studies Vol. 2 No. 2 (2018): July - December 2018
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/academica.v2i2.2255

Abstract

This research aims to determine the influence of company size and the reputation of the Public Accountant Office (KAP) on the cost of external auditors. The independent variables in this study were the company size and reputation of the KAP while the dependent variables in this study were the costs of external auditors. With a quantitative approach, hypotheses in the study were tested using linear regression analyses. Using the purposive sampling, 30 companies became samples in this study. Results of this study showed that the company size and reputation of KAP did not affect the costs of external auditors of the company.Keywords: firm size, auditor reputation, audit fee.
Pengaruh Environmental Performance terhadap Economic Performance (Studi Empiris pada Perusahaan Manufaktur Tahun 2016-2017) Riska Nur Aisiyah
Academica : Journal of Multidisciplinary Studies Vol. 2 No. 2 (2018): July - December 2018
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/academica.v2i2.2256

Abstract

This research aims to determine the impact of the company’s environmental performance on the company’s economic performance. Independent variables in this study are environmental performance measured by PROPER scores, while the dependencies of the variables are economic performance measured using ROA. With a quantitative approach, hypotheses in the study were tested using regression analysis. The samples in this study were 41 manufacturing companies selected using purposive-sampling techniques. The results of this study show that environmental performance has no effect on the company’s economic performance.Keywords: environmental, economic, performance 
Analisis Portofolio Optimal Perusahaan Terdaftar di IHSG dengan Metode CAPM dan Markowitz Rahma Suci Hidayati
Academica : Journal of Multidisciplinary Studies Vol. 2 No. 2 (2018): July - December 2018
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/academica.v2i2.2257

Abstract

The research aims to analyse the most optimal portfolio models from the various companies listed on the IDX with CAPM and Markowitz methods. With a descriptive quantitative approach, the study described the optimal portfolio models calculated using CAPM and Markowitz methods. A total of 9 companies were selected as samples with purposive technique. The results of this study show that 9 companies can form an optimal portfolio either by CAPM method or by Markowitz method.Keywords: Markowitz, Capital Asset Pricing Model, optimal portofolio
Analisis Pengelolaan dan Pencatatan Akuntansi pada Lembaga Amil Zakat Solopeduli Qonita Nur Baiti
Academica : Journal of Multidisciplinary Studies Vol. 2 No. 2 (2018): July - December 2018
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/academica.v2i2.2258

Abstract

This research aims to analyze the management and recording system of accounting for the Amil zakat Solopeduli institution. With a qualitative descriptive approach, the data in this study was obtained by interview methods and documentation. The literature study of PSAK 109 is also conducted as reference for accounting records of Amil Zakat institution. The results of this research show that Infak funds, Zakat, and charity have been well managed and have been in accordance with sharia principles. The institution of Amil Zakat Solopeduli has also been doing good accounting records and published through the website, Hadila magazine, and Solopos newspaper.Keywords: accounting, governance, LAZ
Akuntabilitas dan Transparansi Pengelolaan ZIS FEBI IAIN Surakarta Latifah Nur Baiti
Academica : Journal of Multidisciplinary Studies Vol. 2 No. 2 (2018): July - December 2018
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/academica.v2i2.2259

Abstract

This research aims to know the ZIS effort in realizing the accountability and transparency of management of zakat funds. With a qualitative descriptive approach, the data in this study was obtained by the interview method of the Chairman and the ZIS member of the Faculty of Economics and Business of Islam (FEBI). Literature studies are also conducted to enrich the discussion of research results. The results showed that ZIS manager at FEBI has sought to realize accountability and transparency of fund management in the form of publication of receipts and distribution reports and Zakat, Infak, and charity. In addition, ZIS in FEBI has also channeled zakat, Infak, and charity funds to various social organisations.Keywords: accountability, transparancy, zakat

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