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AKTSAR: Jurnal Akuntansi Syariah
Published by Sekolah Tinggi Agama Islam Negeri Kudus
ISSN : 26222345     EISSN : 26225255     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 5, No 2 (2022)" : 8 Documents clear
Analysis of Accounting Treatments for Non-Halal Funds at BAZNAS Bandung Regency Dina Indriantika; Iwan Setiawan; Lina Yulianti
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.16244

Abstract

The purpose of this study was to determine and analyze : 1) The growth of non halal funds at BAZNAS Kabupaten Bandung. 2) Management of non halal funds at BAZNAS Kabupaten Bandung. 3) Accounting treatment of non halal funds at BAZNAS Kabupaten Bandung and its compatibility with Financial Accounting Standards 109 (PSAK 109). This study used a descriptive qualitative method. The data of this study are primary and secondary data. Primary data results from interview and observation and secondary data results from documentation. The results of this study indicate that : 1) The growth of non-halal funds at BAZNAS Kabupaten Bandung always reaches a high number. 2) Management of non-halal funds in terms of sources and receipts is in accordance with PSAK 109. However, in terms of the distribution of non-halal funds, it is not in accordance with sharia principles because the funds have never been distributed. The accounting treatment of non-halal funds at BAZNAS Kabupaten Bandung is in accordance with PSAK 109. BAZNAS Kabupaten Bandung has recognized, measured and presented non halal funds separately from other funds. The non halal funds have been disclosed in the notes to the financial statements regarding the policy of receipt, source, reason, amount and distribution.
Analisis Penyebab Laporan Keuangan Masjid Tidak Sesuai Dengan Standar Akuntansi Galuh Widagdo; Noven Suprayogi
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.16401

Abstract

This study aimed to analyze the factors that caused the Takmir of Cheng Ho Mosque and Al Irsyad Mosque in Surabaya not to apply ISAK 35 in preparing financial reports. This study uses a qualitative method with a case study approach. The study's results revealed that the factors causing the Takmir not to apply ISAK 35 to the mosque's financial reports were that the mosque Takmir did not have sufficient knowledge about ISAK 35. The mosque's financial reports were presented following the financial information needs of Takmir and donors who were not complex. The presentation of mosque financial reports based on ISAK 35 is too complicated, so the cost of presenting information is high, but the relevance (benefit) for users of mosque financial reports is low. The results of this study imply that simpler mosque financial accounting guidelines or standards are needed to balance the relevance and cost of presenting mosque financial information. There needs to be the socialization of mosque financial accounting guidelines or standards for mosque Takmir.
Implementasi Green Accounting dan Profitabilitas pada Perusahaan Consumer Goods Industry yang Tergabung dalam Indeks Saham Syariah Indonesia Umi Kamilia; Tina Martini
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.16753

Abstract

This study aims to determine the impact of green accounting on the profitability of consumer goods industry companies included in the Indonesian Sharia Stock Index from 2017-2021. Green accounting is represented by environmental performance, costs, and disclosure. The annual reports of ISSI-member corporations in the consumer goods industry sector and the PROPER report from the Ministry of Environment and Forestry for 2017–2021 served as data sources. This research is a quantitative study with panel data regression analysis techniques. Sampling was conducted using a systematic sampling method. During the five-year observation period, the research sample consisted of eight companies that met predetermined requirements. Eviews 12 was used to process data. According to this study’s findings, environmental performance positively affects profitability. Meanwhile, environmental costs and disclosures have no appreciable impact on profitability.
Reputasi KAP dalam Memoderasi Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas Terhadap Audit Report Lag Lulu’il Ma’sumah; Wilda Yulia Rusyida
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.16765

Abstract

This research was conducted to determine the effect of company size, profitability, solvency, and liquidity on audit report lag with the reputation of public accounting firms as a moderating variable in state-owned companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is quantitative research. The data used secondary data using purposive sampling. This study conducted descriptive analysis tests, classical assumption tests, and hypothesis tests consisting of the coefficient of determination, t-test, and Moderated Regression Analysis (MRA). The results of this study show that company size, profitability, and liquidity affect the audit report lag companies. In contrast, solvency has no effect. The reputation of the public accounting firm cannot moderate the relationship between firm size, profitability, solvency, and liquidity in the audit report.
Profitability, Leverage, dan Tax Avoidance Perusahaan Tambang di Indonesia Ita Rakhmawati; Dwi Putri Restuti
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.17146

Abstract

This study investigates the effects profitability and leverage on tax avoidance. This study used a quantitative approach supported by secondary data. The population of this study comprises all mining companies listed on the Indonesian Sharia Stock Index (ISSI). The sample was 11 companies according to the specified criteria selected by the purposive sampling method. Based on a panel data regression analysis, the results of this study indicate that profitability and leverage negatively affects tax avoidance. Overall, the model supported that profitability and leverage significantly affect tax avoidance. According to the analysis, where the tendency of tax avoidance is more influenced by profitability, the implications for a government policy related to tax avoidance practices are concentrated on the profitability aspect. 
Ama:nati as a Non-Material Value of Accounting Practices Mohamad Anwar Thalib
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.17816

Abstract

This study aims to find the value of local wisdom behind how students majoring in Islamic accounting from the Gorontalo tribe practice accounting. This study uses the Islamic paradigm. The approach chosen is Islamic ethnomethodology. The study results indicate that trust (Amanah) is a non-material value that is the leading spirit of Gorontalo ethnic students practicing accounting. The value of this mandate is reflected in the decisions of students who use educational assistance funds from the government to meet all needs related to supporting their education, such as buying books, paying for boarding houses, and laptops. In the culture of the Gorontalo people, this Amanah value is often advised by the elders through lumadu "openu de moputi tulalo, bo dila moputi baya". It means to be ashamed. The feeling of shame is one of them if the local community cannot maintain their mandate. In Islamic religious law, the value of trust is found in Surah an-Nisa verse 58.
Persepsi Mahasiswa Akuntansi Non-Muslim Terhadap Mata Kuliah Akuntansi Syariah di Universitas Tadulako Yulianti Yulianti; Muliati Muliati; Jurana Jurana; Muhammad Darma Halwi; Nina Yusnita Yamin; Mustamin Mustamin
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.17449

Abstract

The research aims to determine non-Muslim accounting students' perception of Sharia accounting courses. This study examines four dimensions: knowledge, experience, methods, and motivation. The data were analyzed using a qualitative descriptive method, and the data source was obtained from interviews. This study had six informants: five non-Muslim accounting students and one accounting lecturer. The research finding shows that from the knowledge dimensions, namely knowing the transparency of sellers and buyers (murabahah contracts), a different source of income, differences in PSAK. The second dimension of experience is that non-muslim accounting students are comfortable teaching lecturers, get benefits, and positively respond to Sharia accounting. The third dimension is the learning method provided, which accounting students like the discussion method during learning. The fourth dimension is motivation to work in Islamic banks and motivated by non-Muslim lecturers who research Islamic accounting.
Faktor-Faktor yang Mempengaruhi Kebijakan Dividen pada Perusahaan LQ45 Siti Asiam; Ririn Rahmawati
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.18156

Abstract

This research aimed to examine the effect of Leverage, Profitability, Liquidity and Company Size on the dividend policy of LQ-45 companies during 2018-2021. Based on the purposive sampling technique, 18 companies were used as research objects and 72 observations. The data was analyzed by panel data regression analysis in the form of a Random Effect Model (REM). The results identified that only profitability variables affect dividend policy, while leverage, liquidity, and company size do not affect dividend policy.

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