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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 7, No 1 (2024)" : 8 Documents clear
Peningkatan Daya Saing Pesantren; Kontribusi Good Corporate Governance dan Informasi Akuntansi Melalui Kinerja Organisasi Pesantren di Kota Jambi Faturahman, Faturahman; Fikri, Atar Satria; Tanjung, Ferry Saputra
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.24991

Abstract

Testing the contribution of good corporate governance and accounting information to the competitiveness of Islamic boarding schools through the organizational performance of Islamic boarding schools in Jambi City is the focus of the objective. The associative descriptive type was used in this research. The population and sample are modern Islamic boarding schools in Jambi City using non-probability sampling techniques, namely Islamic boarding schools that have been operating for more than 5 years. Meanwhile, respondents were selected using a purposive technique which included Islamic boarding school administrators, Islamic boarding school students, Islamic boarding school parents, and the general public. The samples obtained were 9 Islamic boarding schools from the 12 currently existing Islamic boarding schools. Linear regression was used to evaluate the data. Based on research findings, good corporate governance and financial information both contribute significantly to the competitiveness of Islamic boarding schools. Meanwhile, good corporate governance really helps the competitiveness of Islamic boarding schools, but accounting information does not. good corporate governance and financial information make a significant contribution to the competitiveness of Islamic boarding schools through organizational performance.
Analisis Kinerja Keuangan Ditinjau dari Environmental Accounting, Environmental Performance, dan Environmental Disclosure Gunawan, Novita Dhanty; Martini, Tina
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.26804

Abstract

Dunia perekonomian saat ini mengalami kemajuan teknologi yang semakin kompleks yang dapat menimbulkan permasalahan, salah satunya adalah pertumbuhan laba. Salah satu faktor yang mempengaruhi pertumbuhan laba adalah biaya-biaya yang berkaitan dengan kerusakan lingkungan yang diakibatkan oleh kegiatan perusahaan. Kerusakan lingkungan hidup saat ini semakin parah seiring dengan berkembangnya dunia usaha dan teknologi, yang pada akhirnya memberikan dampak negatif terhadap kehidupan masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi lingkungan, kinerja lingkungan, dan pengungkapan lingkungan. Metode penelitian yang digunakan adalah regresi linear berganda dengan populasi Jakarta Islamic Index 70 (JII70). Perolehan sampel menggunakan metode purposive sampling dengan beberapa kriteria sehingga diperoleh 16 perusahaan dalam waktu 4 tahun. Hasil penelitian ini adalah akuntansi lingkungan berpengaruh signifikan terhadap kinerja keuangan, sedangkan kinerja lingkungan dan pengungkapan lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan.
An Opportunity to Increase the Level of Zakat Funds Receipt in the Inisiatif Zakat Indonesia (IZI) Riau from the Quality of Accounting Information, Accountability, Financial Technology, and Credibility Urniyanti, Rika; Nasrah, Hidayati; Suryadi, Nanda
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.27614

Abstract

Zakat is an important aspect that influences human economic behavior and overall economic development. The potential of zakat can be used as a means to obtain large amounts of funds which can be used to overcome community economic problems. In line with this urgency, this research aims to determine the influence of the quality of accounting information, accountability, financial technology (fintech), and credibility on the level of receipt of zakat funds at Laznas IZI Riau. Using quantitative methods, the sample was 312 muzakki. Samples were taken using the formula by Isaac and Michael. The research results showed that accountability, financial technology (fintech), and credibility have a positive and significant influence on the level of receipt of zakat funds at Laznas IZI Riau. However, the quality of accounting information did not have a positive and significant effect.
Eksplorasi Sistem Pengendalian Internal Baitul Maal Wat Tamwil di Daerah Istimewa Yogyakarta Prakosa, Khairul Yoga; Suandi, Aprilia Beta
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.26846

Abstract

Baitul Maal Wat Tamwil (BMT) is a microfinance institution (LKM) that plays an important role in economic development. BMT faces several operational problems, including weak management, collateral requirements that can be burdensome for the poor, an extreme operational environment because it does not have strict regulations, and the risk of default because it serves MSMEs that have limited regulations. This research aims to understand how BMT management develops an internal control system (SPI) framework and then analyzes supporting and inhibiting aspects in its implementation. This research uses a qualitative method with a case study approach. Primary data is in the form of semi-structured interviews while secondary data is in the form of documents related to SPI. All BMTs have developed the SPI training framework through and encountered operational experience. The four control activities found were cash control, operations, financing, and sharia compliance. The supporting aspect in implementing SPI comes from the encouragement of normative isomorphism. The inhibiting aspect comes from the lack of competency of BMT resources to implement SPI.Keywords: Baitul Maal Wat Tamwil; Microfinance Institution Internal Control System; Institutional Theory
Ta’uwa dan Tuwalanga antara Filosofi, Sains, dan Akuntansi Syariah Abdullah, Mei K.
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.24609

Abstract

This research was conducted to find the application of the Planting Season Calendar of traditional farmers in Gorontalo to predict the income and costs of farmers. This research contributes to the exploration of intangible assets in agriculture (Planting Season Calendar) that can be used by farmers as a whole or can even be used as a reference for generations. Data collection was carried out by semi-structured interviews. The data analysis method used is the descriptive analysis method with interpretive paradigm approach. The results showed that the Planting Season Calendar used by farmers consisted of 3 seasons and only 2 seasons were used by farmers, namely Ta'uwa and Tuwalanga. This planting season calendar for farmers is an intangible asset, prediction, budgeting, and cost management tool. In addition, even though farmers have knowledge about this calendar, they still do their best efforts by carrying out agricultural activities effectively and efficiently. The farmers were self-taught (knowledge), carried out cost management well and effectively (endeavor) but did not make them forget God. They realized that no matter how clever they were at calculating the movement of stars (Poliyama), estimating rainfall, estimating pest-free time, they were still inseparable from the control and power of God (Postmodernism).
Fraud Hexagon Theory dalam Memprediksi Financial Statement Manipulation: Bukti dari Perusahaan Properti dan Real Estate yang Terdaftar di ISSI Mustafa, Zulhikmah Putri; Hadinata, Sofyan
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.27504

Abstract

This study investigates the effect of fraud hexagon theory on financial statement manipulation. The six variables of the fraud hexagon theory consist of stimulus, capability, collusion, opportunity, rationalization, and ego. Property and real estate companies included in the calculation of the Indonesian Sharia Stock Index (ISSI) for the 2016-2022 period are the objects of this study. The data sources were taken from the company's annual report and financial statement. The sampling technique uses purposive sampling or by determining certain criteria. From this sampling, 126 company-year observations were obtained. A logistic regression analysis technique was used to analyze the data. The results of the data testing showed that rationalization had a positive effect on the manipulation of financial statements. Meanwhile, the other five variables, namely stimulus, capability, collusion, opportunity, and ego, failed to predict financial statement manipulation.
Sejauh Manakah Penelitian Akuntabilitas Pengelolaan Zakat? Sebuah Analisis Bibliometrik Holipah, Siti; Baehaqi, Ahmad; Handoko, Luqman Hakim
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.25836

Abstract

This study aimed to analyze the literature on zakat management accountability. The data used is secondary data from 91 articles obtained from Google Scholar. The research method used is bibliometric analysis and systematic literature review (SLR). The study shows that research on accountability of zakat management began to increase since 2013. The peak of publications occurred in 2022-2023 with 18 publications. The most productive authors are Harahap R.D., Januarti I., and Susilawati S., each with 2 articles. The city of Medan is the most productive city with 8 articles, while South Jakarta is the most popular city with 143 citations. The most popular author is Endahwati Y.D. with 140 citations. The most popular article which received 140 citations discusses accountability in zakat management and was written by Endahwati Y.D. UIN Sultan Syarif Kasim Riau is the most productive university with 5 writers. Then, Brawijaya University is the most popular institution with 140 citations. Finally, there are more than 20 research themes related to zakat management accountability that can be studied more deeply by future researchers.
Flypaper Effect Pada Pendapatan Asli Desa, Dana Desa, dan Alokasi Dana Desa Terhadap Belanja Desa di Kabupaten Kudus Ulya, Fatikhatuddirosatin Nuril; Rakhmawati, Ita
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.26603

Abstract

Village expenditures are all from the village's general cash account which reduces the excess budget balance in the period of the relevant fiscal year for which the village government will not receive repayment. This research aims to empirically prove the influence of PADes, village funds, and village fund allocation on village spending and to prove whether the phenomenon exists or not. flypaper effect from transfer funds. This research is descriptive research with a quantitative approach. The research sample consisted of 121 villages obtained through the purposive sampling technique during the 2019–2022 period. The research data is secondary data obtained from the realization report of the Kudus Regency village income and expenditure budget. The variables in this research consist of independent variables including PADes, DD, and ADD, while the dependent variable is village expenditure. This research uses panel data regression analysis tools with the selected random effect model, which was processed with the help of Eviews 12. The research results show that village original income, village funds, and village fund allocation have a significant positive effect on village expenditure. As many as 46% of villages were proven to experience the phenomenon of the flypaper effect because the original income obtained was smaller than village funds and village fund allocations. This shows the high dependence of the village on external funding.

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