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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 175 Documents
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Analisis Proses Dan Perlakuan Akuntansi Pembiayaan Akad Rahn Tasjily (Studi Kasus PT. XYZ) Muadz Abdul Hakim; Grandis Imama Hendra
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.13029

Abstract

The research aims to determine the process and accounting treatment of the financing by Rahn Tasjily Contract. The method used is a Descriptive Case Study on PT XYZ. The analysis used theoretical propositions as a general strategy and pattern matching as a specific analysis. It consists of primary data (interviews and observations) and secondary data (contracts, accounting treatment in the system, PT XYZ annual reports, DSN-MUI fatwa, and PSAK). The study results indicate that the process of financing the Rahn Tasjily contract is under the fatwa by DSN-MUI. The financing contract begins with the Qardh contract and then continues with the Rahn Tasjily Contract to collect maintenance services fee / Mu’nah, accounting treatment of the financing by Rahn Tasjily contract is related to financial accounting standards by IAI. Still, it is not following PSAK Ijarah/Sharia Rent because the characteristics of the Rahn Tasjily are fee-based services. This study impacts the institution’s compliance in carrying out rahn tasjily financing of PSAK 107 (Effective 1 January 2017) and Fatwa DSN MUI DSN No.92/DSN-MUI/III/2014 for financing by Rahn Tasjily Contract.
Penerapan Standar Akuntansi Keuangan Pada Organisasi Nirlaba: Literatur Review Yeni Melia
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.14500

Abstract

This research examines the extent to which the application of Financial Accounting Standards in non-profit organizations. This research uses a literature study analyzed from a review of 102 articles with three methods, namely planning, implementation, and reporting, by producing 28 articles. Then the 28 articles were reviewed using a comparison technique, looking for similarities between several works of literature and concluding. The results of the 28 articles’ review show that non-profit organizations have not yet applied the applicable Financial Accounting Standards in Indonesia. They are still using the cash basis and single entry method of recording due to several constraints, such as limited human resources and knowledge of financial statement preparation. This research is different from previous research because this research is the first to review how the implementation of SAK in non-profit organizations in Indonesia, most of the previous research focused on only one entity, while this research examines how all non-profit organizations (mosques and churches, foundations, Islamic boarding schools, social institutions, orphanages).
Dampak Implementasi CSR dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Sektor Infrastruktur Ahmad Ikliluddien Noor; Ceacilia Srimindarti
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.15682

Abstract

This study aims to analyze how the influence of the implementation of corporate social responsibility (CSR) and firm size on the company's financial performance. This study's populations are infrastructure companies listed on the Indonesia stock exchange during 2017-2020, and 20 companies were used as a sample. The sample selection in this study uses a purposive sampling method. The data were analyzed using panel data regression analysis. This research found that implementing corporate social responsibility does not affect the company's financial performance. At the same time, the firm size has a negative effect on the company's financial performance.
Akuntabilitas Pengelolaan Keuangan Masjid Sabilillah Kota Malang Berdasarkan ISAK 35 Karyn Tri Juniaswati; Isnan Murdiansyah
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.15273

Abstract

This study aims to determine the accountability, transparency, and implementation of ISAK 35 in the financial management of the Sabilillah Mosque in Malang in the 2021 observation year. This research used a qualitative method. Primary and secondary data were collected from observations, interviews, and documentation. The collected data will be compared with Law No. 28 of 2004 and ISAK 35. The results show that the Sabilillah Mosque Malang has implemented accountability indicators but is not yet accountable because the financial statements of the Sabilillah Mosque Malang have not implemented ISAK 35. Meanwhile, transparency has not been fully implemented because it has not complied with Law No. 28 of 2004.
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.

Page 15 of 18 | Total Record : 175

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