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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 6, No 1 (2023)" : 8 Documents clear
Akuntansi yang Bagaimana yang Mampu Meredam Sifat Materialistik? Lestari, Melati Indah; Septyan, Krisno
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.19341

Abstract

The discovery of materialistic phenomena among accounting students is a form of the bad reality of conventional accounting education. This study aims to find out how accounting can reduce these characteristics in accounting students. Research using qualitative methods using grounded theory Methods of data collection through interviews, observation, and literature study to produce a theory. The results of the study show that sharia accounting, which is oriented towards immaterial aspects such as love and spirituality, is finally able to bring selfawareness and reduce the materialistic nature that has been embedded previously. In order to make it happen, non-mainstream sharia accounting topics are needed, which address the developing field of sharia accounting but have not yet been accommodated by a professional association. Through the appointment of this topic, it is also proven that science is not selfish because it does not stop at students but also talks back to the surrounding environment.
Konstruksi Aswaja An-Nahdliyah dalam Penguatan Kode Etik Akuntan Prabowo, Muhammad Aras; Umam, Fuadul; Hidayani, Hidayani; Sugama, Alviansyah; Ummah, Rochmatul; Rahmat, Rahmat
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.19864

Abstract

The research aims to construct Aswaja An-Nahdliyah in the accountant's code of ethics to strengthen the ethics of the accounting profession. Using a literature review method, the analysis is enriched by sharing review literature sources according to the research topic. Researchers constructed an accountant's code of ethics that builds on the three pillars of Aswaja An-Nahdliyah: religious understanding, Manhajul fikr and Manhajul harakah. The results of the construction of the Aswaja An-Nahdliyah code of ethics are: as-shidqu, al-amanah wal wafa bil'ahd, al'ada, at-ta'awun and istiqomah and have characteristics based on spiritualism, nationalism and culture. The implementation of the Aswaja An-Nahdliyah accountant's code of ethics will give birth to Aswaja accountants, namely accountants who carry out their professional responsibilities on Islamic, Indonesian, cultural values and the accountant's code of ethics along with the rules that apply in the profession.
Tax Avoidance: Peran Karakter Auditor Menekan Munculnya Tax Avoidance (Kasus Pada Perusahaan yang Tergabung dalam JII70 Tahun 2021) Rosalina, Lisa; Hadi, Nor
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.20383

Abstract

The research is intended to test the effect of auditor characteristics (audit specialization, audit tenure, audit opinion and audit fees) on tax avoidance empirically. Testing this research has a fundamental essence, namely testing agency theory in the form of economic rational content in taxation so that it creates motivation to carry out tax avoidance. This research was conducted at companies that are members of the Jakarta Islamic Index (JII70) in 2021. The data is in the form of secondary data collected by documentation procedures. The total population of the study was 81 companies, the number of samples was 44 companies, and the sampling technique used was purposive sampling. To analyze the data using ordinary least squares. The results showed that two of the four hypotheses were accepted: audit specialization and audit fees significantly affected tax avoidance. However, audit tenure and audit opinion have no significant effect on tax avoidance. Observing the results of this hypothesis implies that in accordance with the rules of agency theory, economic rational strength creates tax avoidance motivation to defend the company's interests.
Peran Transparansi Dalam Memoderasi Pengaruh Tax Avoidance, IOS dan Profitabilitas Terhadap Nilai Perusahaan Safaah, Nailis; Pratama, Abdul Aziz Nugraha
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.19810

Abstract

This research aims to analyze and determine the effect of tax avoidance, investment opportunity set (IOS), and profitability on company value by using company transparency as a moderating variable. This type of research is quantitative with panel data obtained from secondary data from financial reports that have been published on the website www.idx.co.id. The research sample was filtered using a purposive sampling technique with several predetermined criteria, and then 35 manufacturing companies registered with ISSI for the 2019-2021 period were produced that met the criteria so the total sample used was 105 samples. After testing with the Eviews 9 tool, the results showed that the tax avoidance variable had no effect on company value, IOS had a positive and significant effect while profitability had a positive but not significant effect. Meanwhile, company transparency is only able to moderate the relationship between IOS and company value, tax avoidance and profitability variables cannot be moderated by transparency in influencing company value. Keywords: Tax Avoidance; IOS; Profitability; Firm Value; Firm Transparency
Laba Asuransi Jiwa Syariah Ditinjau dari Beban Klaim, Hasil Investasi, Underwriting, dan Inflasi Cahya, Bayu Tri; Habibah, Muzayyidatul; Restuti, Dwi Putri; Hanifah, Umi; Jannah, Ulfiyatul
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.21222

Abstract

The profit-earning activity of an insurance company is important. Moreover, choosing a better variable can accurately assess the quality of the insurance company’s performance as illustrated by its profit. This study aims to empirically prove and interpret the effect of claim expenses, investment returns, underwriting, and inflation on profits. The population is a full Sharia life insurance company registered with the OJK for the 2016-2021 period, which was selected through purposive sampling and obtained from a sample of 30 annual financial reports. This research is quantitative research with a causality approach through hypothesis testing. The analysis was carried out through panel data regression analysis using EViews. The result of this study accepted one of the four hypotheses that investment returns affect sharia life insurance earnings. Conversely, claim expense, underwriting, and inflation do not affect sharia life insurance profits. Profit is a positive signal to influence outsiders’ assessment of the company’s performance. Proper management of funds can optimize sharia life insurance profits.   
Profitabilitas Perusahaan Sektor Consumer Non-cyclical: Pengaruh Leverage, Ukuran Perusahaan, dan Likuiditas Kesara, Rinaldi; Zahro, Nafi’ Inayati; Susanti, Diah Ayu
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.20548

Abstract

Profitability is the most important element in a company because the profit or profits generated can determine the level of investor confidence in investing. The aim of this research is to examine the effect of leverage, company size and liquidity on profitability levels. This research is quantitative research with a population of Consumer Non-cyclical companies listed on the IDX for the 2017-2022 period. Sampling used a purposive sampling technique with a total of nine companies and obtained 514 research data. Data analysis uses multiple linear regression analysis techniques for panel data with Eviews 9. The results of this research show that leverage and liquidity have a negative effect on profitability. Meanwhile, company size has no effect on profitability.
Mosque Financial Accountability and Transparency: A Community Perspective in Lamongan Putro, Guruh Marhaenis Handoko; Fajri, Mega Barokatul
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.20380

Abstract

The mosque is a place of worship that has a source of income that comes from the community. The lack of information regarding the accountability and transparency of mosque financial management is a problem that needs special attention for managers of mosque financial funds. This study discusses the accountability and transparency of mosque financial reports from the perspective of the Muslim community in Lamongan Regency. The subjects of this study include people of productive age, namely 15–64 years old, who are Muslims and active in congregation at the mosque. The data collection technique is to distribute data through a Google Form questionnaire and reinforce it with information from previous literature, journals, and books. The results of the study show that people's views regarding the financial accountability and transparency of mosques in Lamongan is vary. The mosque's accountability and transparency system in Lamongan is considered to be in accordance with ISAK 35. The mosque's financial administrators have carried out their duties honestly and responsibly, but not a few among the public say they still have doubts. Some of them also thought that there was no need to know about the mosque's finances because someone already took care of them.
EVALUASI KEBIJAKAN SPIN OFF PADA INDUSTRI ASURANSI SYARIAH DI INDONESIA Cahyadi, Ady; Amalia, Euis; Amilin, Amilin
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.22384

Abstract

The purpose of this paper is to evaluate of spin off on islamic insurance in Indonesia. This research used data participant funds from the financial report from 22 sharia business unit consisting of 14 sharia life insurance and 8 sharia general insurance in 2015-2020 period. Data processed using autoregressive integrated moving average (ARIMA) with R-Studio tools analysis. The result shown no sharia insurance unit has been able to meet the criteria of spin off, the proportion of funds which are not able to achieve as much as 50% headquarter participant funds base on act number 40/2014 about insurance in Indonesia. The main steps that need to be taken by a sharia insurance business unit that wants to spin-off is to ensure that its financial condition is healthy and choose the right spin-off model. Meanwhile, regulators need to evaluate the spin-off criteria. It is hoped that the aim of the spin off to encourage the development of the sharia insurance industry can be achieved and not become a burden.

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