AKTSAR: Jurnal Akuntansi Syariah
AKTSAR particularly focuses on the main topics in the development of the sciences of Islamic accounting, management, and business areas. It covers Islamic accounting, public sector accounting, management and business in Islamic perspective, Islamic financial institution, Islamic microfinance, Zakah and Waqf accounting, Good corporate governance, Intellectual capital, Corporate social responsibility, Islamic capital market, Islamic accounting engineering.
Articles
175 Documents
<![CDATA[Implementasi Akuntansi Berbasis Akrual: Ketika Pelaporan Keuangan Pemerintah Daerah Berbenah ]]>
<![CDATA[Savitri, Rizky Ayu]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v1i1.3828
<![CDATA[The aim of this research is yo understand the impact of the implementation of accrual-based accounting at Hastinapura Provincial Government. This research is a qualitative research with interpretive paradigm and using case study approach. Data collection is done through interviews, document review and observation. The results of this research show that accrual-based accounting implementation at Hastinapura Provincial Government involves the integration of accrual-based accounting practices in the scope of policy setting, human resources development of financial management, information technology system, and also evaluation and control system. The impact of the implementation of accrual-based accounting at Hastinapura Provincial Government was not merely a technical accounting change, but also requires change in work patterns and ways of thinking of financial managers.]]>
<![CDATA[Realitas Bansos Hibah: Lika Liku Pilu Auditor Internal (Studi Kasus Provinsi Indraprasta) ]]>
<![CDATA[Sari, Anggun Anita]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v1i1.3829
<![CDATA[This study aims to describe how the role of the government internal auditors carries out examination tasks, especially in the implementation of social assistance and grants. This study finds that the informant's efforts are actually quite persistent in conducting the audit. However, there are many factors that influence the process of inspection such as the limited human resources, the existence of legislative interest and the character of the receiver itself. Based on understanding of informant roles, there are three audit acts, the first, avoidance if audit was very high risk. Second, justification that emphasizes a neat accountability report rather than audit implementation. Third, safekeeping that give solution and ensure that the missused funds re-deposited to the treasury funds.]]>
<![CDATA[Menyingkap Fenomena Tax Amnesty Di Indonesia: Sebuah Analisis Dengan Pendekatan Luder’s Contingency Model ]]>
<![CDATA[Novitasari, Susan]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v1i1.3830
<![CDATA[Tax amnesty is one of Indonesia’s Government policy to increase the state revenues, especially in the taxation sector. The main purpose of tax amnesty is repatriation and increase the tax database. The objectives of the research are (1) to know the stimulus of tax amnesty policy in Indonesia, the provider and user of tax amnesty policy information, and implementation barriers; (2) To know the strategy that still must be implemented by DJP after tax amnesty. This research is qualitative with critical thinking analysis using Luder's Contingency Model. In depth interviews with the officials of DJP is used as an instrument of data collection, complemented by secondary data and literature studies. The results show that there are three stimulus that led to the implementation of tax amnesty, the parties associated with tax amnesty, and implementation barriers. The study also highlighted the condition after tax amnesty, especially those applied to tax evaders who did not participate in tax amnesty. From the barriers that have been analyzed, the Government can provide stimulus by innovating the improvements or making policy on the strategy after the tax amnesty, so that it can provide benefits to improve and continue the struggle of tax amnesty which actually has not ended.]]>
<![CDATA[Strategic Assets Management: Fokus Pemanfaatan Aset Negara Dengan Pendekatan Resource Based View (RBV) ]]>
<![CDATA[Hariyanto, Eko Budi]]>;
<![CDATA[Narsa, I Made]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v1i1.3831
<![CDATA[This research aims to be forming the right framework to optimize the management of public assets utilization by DJKN (Direktorat Jenderal Kekayaan Negara) using Resourced Based View (RBV). The method used is a case study. The results show that there are many idle assets that haven’t been used, asset that haven’t use optimally for serving (under used), and many assets haven’t been used corresponding with highest and best uses. It means that there are potencial resources and capacities that haven’t maximally used because of many limitations. This condition can cause the losses of opportunity to optimizing the asset utilization either for the job and function of the government or the opportunity loss in getting state revenue from those optimally asset utilization through corporation with the third party. So, public assets management should be done by optimizing resources and capacity which are owned. Here, empowerment of all of resources and capacity that belong to the organization, can be done to support the achievement of the core value which is optimally public assets utilization. That’s why the right framework of the publics asset utilization with RBV approach is hoped to give a solution for the problem that came from management and utilization of capacity and resources that haven’t been run well.]]>
<![CDATA[Studi Fenomenologis Kepatuhan Terhadap Standar Akuntansi Pemerintahan Dalam Pelaporan Aset Biologis (Studi Kasus: Organisasi “Xâ€) ]]>
<![CDATA[Zulkarnain, Arlin]]>;
<![CDATA[Fanani, Zaenal]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v1i1.3818
<![CDATA[Implementation of SAP related biological assets generate a polemic against the compliance Financial Statements preparation of public sector organizations in Indonesia. The objectives of this study were to: (i) investigate the phenomenon of understanding/interpretation of public sector management SAP in the preparation of financial statements related to the treatment of biological assets; (ii) reveal the meaning of phenomena gained during the study; (iii) provide inputs based on summarized meanings, in an effort to improve SAP, government accounting policies, or related rules. This research used qualitative approach with the type of phenomenology study. Selected research sites in "X" organizations that have large quantities of biological assets with a focus on research sites at two production centers and vertical agencies (Directorate General and Secretariat General c.q. Financial Bureau). The results show that management applies as if obedient according to their understanding and interpretation of SAP. Management makes decisions regarding accounting policies with the justification of a problem that does not yet have a guideline. One example of measuring the inventory value of biological assets derived from its own production is by using the non-tax rate. In addition, the use of fair value today and in the future, is still an obstacle in the implementation of government organizations.]]>
<![CDATA[Studi Persepsi Yang Mempengaruhi Kualitas Sistem Informasi Akuntasi Pada SKPD di Lumajang ]]>
<![CDATA[Hisamuddin, Nur]]>;
<![CDATA[Prastyo, Andhi Dwi]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v1i1.3836
<![CDATA[This study aims to determine the factors that affect the quality of information systems at the SKPD Lumajang. The Factors are Human Resource Competence, Internal Control System, Information Technology, Financial Supervision. Data collected by giving quesioner as much as 61 that given to subfinance section in SKPD Randomly. Data analyzed by SPSS Version 24. The results showed that human resources, internal control system, information technology and financial control significantly influence the quality of accounting information system.]]>
<![CDATA[Peran Good Corporate Governance Terhadap Profitabilitas Perbankan Syariah ]]>
<![CDATA[Surepno, Surepno]]>;
<![CDATA[Minoto, Minoto]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v1i1.4079
<![CDATA[This study aims to analyze and obtain empirical evidence of the contribution of Good Corporate Governance on return on assets (ROA) as a proxy of sharia banking profitability in the period of 2010-2016. Populations of this research are sharia commercial bank registered in Bank Indonesia in the period of 2010 to 2016. By using purposive sampling technique, there are 7 sharia banks from 13 sharia banks in Indonesia during the period of 2010-2016. Furthermore, research data is obtained from GCG reports that have been published by sharia banking in the period of 2010-2016. The data is analyzed by descriptive analysis and regression analysis. Results show that GCG not contribution for profitability proxied by ROA. Based on the results, it can be concluded that Good Corporate Governance does not affect the profitability of sharia banking. Good Corporate Governance in sharia banking is still not effective and efficient as described by high remuneration and special facilities received by the board in sharia banking.]]>
<![CDATA[Diskursus Akuntansi Zakat: Evaluasi Praktis Laporan Keuangan Lazisnu Kabupaten Kudus ]]>
<![CDATA[Baihaqi, Jadzil]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v1i1.3721
<![CDATA[This research aims to identify and explain application about the implementation of PSAK 109 Zakat Accounting to financial reports of Zakat Management. The method used is a case study of LAZISNU Kudus by analyzing the 2017 financial statements and by interviewing the manager. This study finds that, in general, financial reports of LAZISNU Kudus are not in accordance with PSAK 109 because there are two incompatibilities. First, there are only two elements of the five elements in the financial statements, that are the Statement of Changes in Fund and the Statement of Cash Flow. Secondly, Amil funds are not properly recognized and presented, because they were not separated from zakat funds and infaq/shadaqah funds.]]>
<![CDATA[Pengaruh Sistem Akuntansi dan Kompetensi Akuntansi Terhadap Potensi Penyalahgunaan Dana Desa (Studi Kasus Di Kabupaten Demak) ]]>
<![CDATA[Husnurrosyidah, Husnurrosyidah]]>;
<![CDATA[Suendro, Ginanjar]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v1i1.4077
<![CDATA[The potential for misuse of the funds of the village in Indonesia has increased due to misconstrued one side, basic education is the head of the village and its officials not derived from competencies of accounting. The village chief has the desire and the hope that created a computerized accounting system to simplify financial reporting the village Fund. Thus, a good Accounting System in conducting employee administration finance village Fund will be able to reduce the potential for abuse of the village Fund.This research aims to know the influence of the accounting system and accounting competency against the potential misuse of funds. This research is the research field (field research) with a quantitative approach. The data used are the primary data with survey methods through the dissemination of the questionnaire. There are two independent variables in this study i.e. (X 1) accounting systems and accounting competency (x 2). The dependent variable (Y) village Fund abuse. The technique of sampling using random sampling so that the retrieved samples of the 101 people who represent their respective villages in Kabupaten Demak.The results showed that 1) influential accounting systems against misuse of funds i.e. village of 0762 with p-value < 0.01; 2) influential accounting competency against the misappropriation of funds of the village i.e. of 0461 with p-value = 0.07.]]>
<![CDATA[Pengaruh Akuntabilitas Dan Transparansi Terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Dengan Partisipasi Stakeholder Sebagai Variabel Moderasi ]]>
<![CDATA[Rakhmawati, Ita]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v1i1.4078
<![CDATA[This study analyzes the effect of accountability and transparency on the effectiveness of BOS fund management with stakeholder participation as a moderating variable. The method used is moderation regression analysis with interaction test. The results showed that accountability has a positive and significant effect on the effectiveness of BOS fund management which is shown by t count equal to 2,701 significance level of 0,01 <0,05. While Transparency have negative and insignificant effect with t arithmetic equal to 1,642 and significance level 0,112> 0,05. Participation has positive and insignificant effect with t count 0,809 and significance level 0,423> 0,05. Participation has a negative and significant influence in moderating the relationship between accountability to the effectiveness of the management of BOS funds as indicated by the t count of 2.032 and the significance level of 0.048 <0.05. The participation of positive and significant influence in moderating the transparency relationship on the effectiveness of BOS fund management is shown by the t count for the transparency and participation interaction of 2.045 and the significance level of 0.047 <0.05.]]>
