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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 7 Documents
 1 
Search results for , issue "Vol 6, No 2 (2023)" : 7 Documents clear
Construction of Household Accounting Practices: an Islamic Ethnomethodological Study Thalib, Mohamad Anwar
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.21152

Abstract

This research departs from the problem of modern accounting knowledge, which is limited to material and ignores non-material values, and studies of household accounting based on non-material values, which are rarely disclosed in accounting studies. This study aims to construct household cost accounting based on non-material values. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. The results of the study found that household expenses were recorded by the wives, both recorded on paper and in memory. The income earned by the husband is sufficient to finance household needs, saved to finance unexpected needs, and finance business capital. There are expenses for alms, but alms are not considered a burden but a means of purifying wealth and charitable savings in the afterlife. The three household cost accounting practices are based on the values of responsibility, cooperation, and faith in the Creator.
Menakar Tingkat Skeptisme Wajib Pajak Usaha Mikro Kecil dan Menengah Rochman, Muhammad Fuyudlur; Surepno, Surepno
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.25266

Abstract

This study aims to identify the skepticism behavior of taxpayers that indicate tax compliance. This study uses the qualitative method of field research with interview as a research instrument. The case study is the taxpayers in Jepangpakis, with KPP Pratama Kudus, Jepang Pakis Government, and the taxpayers as research subject. The analysis research identifies that skepticism behavior of the taxpayers has different doses. The identify tells at least three different skepticism types, that is not-skeptic, medium skeptic, and quite serious skepticism. The abundance of the skepticism shows the connection with Tax compliance Theory by Alligham and Sandmo. Even though there is a lot of skepticism, there is no indication of low taxpayers’ compliance because of taxpayer’s intentions. That case shows the connection with Theory Planned Behavior (TPB) by Ajzen.
Pengungkapan Laporan Keberlanjutan pada Efek Syariah Di Indonesia dan Malaysia, Implikasi dari peningkatan Profitabilitas, Leverage, dan Pengungkapan Emisi Karbon Nurfai'jah, Firda Andini; Rahmawati, Teti; Supriatna, Yayat
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.23954

Abstract

This study aims to empirically examine the implication of increased profitability, leverage, and carbon emission disclosure on sustainability report disclosure.  The research method used is a quantitative method using secondary data. Through observations on manufacturing companies in the Sharia Securities List of Indonesia and Malaysia for the 2020-2022 period with purposive sampling techniques, 105 samples were obtained. The data analysis techniques used are descriptive statistical analysis and verification analysis using panel data regression with a fixed effect model. The analysis tool used is Eviews 13.  The results of empirical research prove that profitability and carbon emission disclosure significantly impact sustainability report disclosure. Meanwhile, leverage has a negative effect that is not significant on sustainability report disclosure.
Manifestasi Carbon Emission Disclosure Ditinjau Melalui Karakteristik Perusahaan dan Trading Carbon Wahyuningsih, Rita; Hanifah, Umi; Meikhati, Ety
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.22171

Abstract

Climate change has evolved into a pressing global concern, prompting a concerted effort towards achieving net zero emissions as outlined in the Kyoto Protocol and Paris Agreement. In line with this urgency, this research focused on carbon emissions disclosure. This study aims to explore the determinants of carbon emissions disclosure among energy sector companies listed on the IDX between 2018 and 2022. Using a purposive sampling technique, we selected a sample of 17 companies based on predetermined criteria. Employing a quantitative approach, specifically panel data regression analysis, we investigated the influence of various factors including company size, profitability, company growth, media exposure, board gender diversity, and carbon trading on carbon emissions disclosure. The results show that the company growth and board diversity gender variables influence carbon emission disclosure, while the carbon trading variables and company characteristics which are proxied by company size, profitability, and media exposure do not affect carbon emission disclosure.
Tinjauan Literatur Penerapan Akuntansi Pesantren Pada Pesantren Di Indonesia Febriyanti, Safira; Mardian, Sepky
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.22858

Abstract

This study aims to look at productivity and distribution, the most prolific authors, methodologies that are often used, trends in research topics, constraints in applying Islamic boarding school accounting standards and future research directions published on Google Scholar in 2013-2022. The type of data used is secondary data in the form of research on the application of Islamic boarding schools accounting. The method used is descriptive quantitative with bibliometric analysis and Systematic Literature Review (SLR). The results of the research show that 2021 is the most productive year, scientific articles and theses are the most types of publications with the same level of productivity, and the most productive publisher and affiliation is UIN Maulana Malik Ibrahim. Lestari, Tri Utami became the most productive writer by publishing 2 scientific articles publications. The methodology that is often used is the qualitative method. Meanwhile, the research topic that has been researched the most is regarding the observation of financial reports based on Islamic boarding school accounting guidelines which state that the majority of Islamic boarding schools have not implemented Islamic boarding school accounting presentation standards. The obstacle faced is the lack of understanding and training. 
Fastabiq al-khairat: Wujud Etika Profesi Berkeadilan Aripratiwi, Ratna Anggraini
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.22335

Abstract

This study aims to cultivate the spirit of Fastabiq al-khairat, a competition in goodness, as the foundation for professional ethics in public accounting. The Public Accountant Professional Code of Ethics (KEPAP in Indonesia), issued by IAPI, serves as the basis for the implementation of accounting work. The principles outlined in the code of ethics still tend to be world-centric, highlighting the importance of incorporating Divine values into professional practices. To explore this, the study employs Islamic ethnographic methods, conducting interviews with participants and analyzing their values through the lens of Fastabiq al-khairat. The study proposes instilling the spirit of Fastabiq al-khairat into the fundamental principles of professional ethics, with intention as the cornerstone. The implication of this research is to offer an alternative perspective distinct from the Western benchmark used to gauge ethical behavior success. By integrating the values of Fastabiq al-khairat into the core principles of accounting professional ethics, a just and fair ethical framework can be established for fulfilling mandates and responsibilities. The anticipated outcome of this research is to introduce the concept of Islamic values, specifically Fastabiq al-khairat, as a guiding force in the development of professional ethics within the field of public accounting. 
Ketepatan Waktu Penyampaian Laporan Keuangan Ditinjau dari Opini Auditor dan Struktur Kepemilikan Khotrunida, Alisa; Suhadi, Suhadi; Hardiningsih, Pancawati; Natalina, Sri Anugrah
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.25488

Abstract

The aim of this research is to examine the influence of auditor opinion, managerial ownership, and Institutional Ownership on the timeliness of submitting financial reports. This research uses a quantitative approach supported by secondary data. The population of this research is all manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2021 period. A sample of 57 manufacturing companies registered with ISSI were selected using a purposive sampling method. Based on panel data regression analysis, the results of this study show that the auditor's opinion has a significant effect on the timeliness of submitting financial reports. Managerial ownership and institutional ownership have no effect on the timeliness of submitting financial reports.

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