AKTSAR: Jurnal Akuntansi Syariah
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.
Articles
175 Documents
<![CDATA[Peranan Sistem Informasi Akuntansi dan Tantangan Profesi Akuntan di Era Revolusi Industri 4.0 (Sebuah Studi Fenomenologi) ]]>
<![CDATA[Cahyadi, Iwan Fahri]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v2i1.5497
<![CDATA[In the last few years appeared a variety of breakthrough technology that generates new values in human life through a form of artificial intelligence, data, internet of things (IoT). Business circles call the third it as the core of the industrial revolution 4.0. These conditions have an impact on the role of the human being, particularly the challenges of the profession of accountants who will be replaced by the role of the robot. The purpose of this research is to provide a solution so that the role of the accountants still exist in the era of the industrial revolution 4.0. As for qualitative research methods via the fenomenalogi approach i.e. we allow qualitative researchers implement and apply subjective abilities and exploratory process in interpersonalnya. Results of the study so that the accountant still exist in the era of the industrial revolution 4.0 then the accountant to start learning programming and algorithms to be able to adapt to change, if you don't use the technology, then the role of the accountant will be replaced by robots.]]>
<![CDATA[Lingkungan Pengendalian Pengelolaan Dana Kapitasi di Puskesmas Tanjung Selor Kalimantan Utara ]]>
<![CDATA[Anisa, Elisa Husnul]]>;
<![CDATA[Tjaraka, Heru]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v1i2.5224
<![CDATA[The number of fraudulent acts on the management of capitation funds in various regions in Indonesia as a background in this study. The system was implemented by the Tanjung Selor health center and the Bulungan District Health Office in North Kalimantan in managing capitation funds without any fraud. This study using the case study method to examine the events faced in the management of capitation funds by research subjects. The findings indicate that there is not yet official regulation regarding the control system that is used as a guideline in the management of capitation funds. Control activities have been carried out, but only based on the obligations that must be carried out so that no fraud will occur.]]>
<![CDATA[Penerapan Akuntansi Persediaan Barang Dagang pada UD Prapatan Motor Kudus ]]>
<![CDATA[Rakhmawati, Ita]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v2i1.5450
<![CDATA[Merchandise inventory is one account that has significant values and functions. The amount of inventory must not be too much because it will affect to liquidity. However, it should not be too small because it will eliminate potential of revenue from customers. This research aim to whether the accounting treatment of good inventory methods on Prapatan Motor Entreprise. This research uses qualitative approach, The types of data collected are primary and secondary data. This study related of recording, assessment, and reporting of finished goods inventory . This study concludes Prapatan Motor Entreprise have execute an accounting inventory process. The company use physical recording methods and average methods on inventory assesment.on the end of accounting period, Inventory present on financial position and cost of production report. But the company don’t have inventory control card so must stock opname periodically. ]]>
<![CDATA[Pengaruh Return on Asset, Net Profit Margin, dan Earning Per Share Terhadap Harga Saham Perusahaan Rokok Go Public ]]>
<![CDATA[Andriyanto, Irsad]]>;
<![CDATA[Khoirunnisa, Silvia]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v1i2.5158
<![CDATA[This study aimed to investigate empirically influence the company characteristics proxied by return on assets, net profit margin, and earning per share on the stock price of cigarette companies listed in IDX. The Investment was the decision taken to allocate assets in order to get benefit in the future. This study was explanatory research using a quantitative approach to analyze the sample of cigarette companies listed in IDX from 2015 to 2017. The data are taken from IDX then analyzed by multiple linear regression analysis supported by SPSS. The results showed that the return on assets and earnings per share did not have a significant influence on the stock price. Moreover, the net profit margin was the most influential variable on stock prices. Net profit margin showed a high level of efficiency, so it became an important factor that the company should consider because of its significant impact on the stock prices.]]>
<![CDATA[Pengaruh Kebijakan Dividen, Kebijakan Hutang dan Good Corporate Governance terhadap Nilai Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2014-2016 ]]>
<![CDATA[Martini, Tina]]>;
<![CDATA[Sunarto, S.]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v1i2.5529
<![CDATA[This study aims to empirically examine the effect of dividend policy, debt policy, and good corporate governance on the value of companies listed in the Jakarta Islamic Index for the 2014-2016 period. This type of research is field research, which is conducting research in the field to obtain data or information directly. Data collection techniques using the documentation method. The data analysis technique used is descriptive analysis, multiple regression analysis, partial t test and coefficient of determination. The results showed that the dividend policy variable had a significant positive effect on firm value, the debt policy variable has a significant positive effect on firm value, the variables of good corporate governance do not affect the value of the company.]]>
<![CDATA[Pengaruh Profitabilitas dan Solvabilitas Terhadap Yield Sukuk dengan Peringkat Sukuk Sebagai Variabel Moderator pada Perusahaan di Indonesia ]]>
<![CDATA[Setiyani, Eprisa Risky]]>;
<![CDATA[Baihaqi, Jadzil]]>;
<![CDATA[Supriyadi, S.]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v2i1.5443
<![CDATA[This study aims to determine the effect of profitability and solvency on sukuk yields with Sukuk ratings as moderator variables. The population of this study is the company that issued Sukuk on the IDX in 2014-2017. By using a purposive sampling technique, there are 9 companies with 34 Sukuk as the final sample. This study uses a quantitative approach with secondary data types. The analysis technique uses multiple linear regression and Moderated Regression Analysis supported by IBM SPSS 24. The results are (1) Profitability does not have a significant effect on sukuk yield. This is because regardless of the company's profits, the investor still receives a refund and the fee specified. (2) Solvability has a significant positive effect on sukuk yield. (3) The sukuk rating is not able to moderate the relationship between profitability and sukuk yield. (4) Sukuk rating can moderate the solvency relationship with sukuk yield.]]>
<![CDATA[Pengaruh Kualitas Aparatur Daerah, Sistem Akuntansi Keuangan Daerah, Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Satuan Kerja Perangkat Daerah Kabupaten Sukoharjo) ]]>
<![CDATA[Pravasanti, Yuwita Ariessa]]>;
<![CDATA[Ningsih, Suhesti]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v2i2.6054
<![CDATA[This study aims to determine the effect of the Quality Government Apparatus, Regional Government Accounting System, Utilization of Information Technology on the Quality of Financial Reporting of the Regional Government. Respondents in this study were 72 employees of the Regional Finance Agency of Sukoharjo Regency. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t-test has known that variables of the Quality Government Apparatus, Regional Government Accounting System, utilization of information technology simultaneously have a significant effect on the Quality of Financial Reporting in the Regional Government. Partially the Quality Government Apparatus does not have a significant effect on the Quality of Financial Reporting of the Regional Government, but the Regional Government Accounting System and Utilization of Information Technology has a significant effect on the Quality of Financial Reporting in the Regional Government.]]>
<![CDATA[Akuntansi Manajemen Syariah dan Konstruksi Sosial (Sebuah Studi Literatur) ]]>
<![CDATA[Aziz, Fathul Aminudin]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v2i1.5748
<![CDATA[In the reality of life, management accounting has many variables related to social aspects through the basic assumptions of behavior by looking at the Islamic world. The purpose of this study is to make a construction of Islamic management accounting with the social aspects of Muslim behavior. This research is literature research. The principle used in this discussion is to "fix old things that are good and make new things that are better". Management accounting should ideally be built and practiced based on social values so that the information transmitted is also social. In the end, economic decisions are taken by top management and middle management based on social assessments that encourage the creation of economic and business realities that lead to prosperity in justice and prosperity.]]>
<![CDATA[Analisis Pengaruh Pembiayaan Murabahah, Tingkat Bagi Hasil Dan Suku Bunga Acuan BI Terhadap Volume Pembiayaan Mudharabah Perbankan Syariah Di Indonesia (Periode 2016-2018) ]]>
<![CDATA[Widyastuti, Emy]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v2i2.6071
<![CDATA[The purpose of this study is to analyze the influence of murabahah financing, profit-sharing rate and BI rate on the volume of Islamic banking mudharabah financing in Indonesia during the period of 2016-2018. The sample used in this study is all Islamic Commercial Banks in Indonesia in 2016-2018. The data analysis method used in this study is multiple linear regression to find the effect of each variable on the volume of mudharabah financing of Islamic banking in Indonesia. The results showed that simultaneously murabahah financing variables, profit-sharing rates, and BI reference interest rates influenced mudharabah financing. While partially murabahah financing variable and BI reference interest rate have a significant negative effect on mudharabah financing, while the interest rate variable has a significant positive effect on mudharabah financing. The limitation of this study is that it uses a few variables so that it has not been able to show the full variables that affect mudharabah financing volume.]]>
<![CDATA[Analisis Faktor-Faktor Yang Memengaruhi Skeptisisme Profesional Auditor Internal Pada PTKIN Badan Layanan Umum ]]>
<![CDATA[Cahyadi, Ady]]>;
<![CDATA[Rikawati, R.]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v2i2.5851
<![CDATA[This study aims to examine competence, independence, experience, ethics, and religiosity to the professional skepticism of internal auditors. This research is causal-comparative research. The data used are primary data in the form of questionnaires conducted at tertiary institutions under the Ministry of Religion and with the status of Public Service Agency (BLU). Questionnaires are sent online to internal auditors. The population of this research is 55 universities. The Determination of the sample is done using the convenience sampling method. Samples obtained amounted to 16 universities. Data analysis tools for hypothesis testing are performed using multiple regression analysis. The results of the analysis can be concluded that experience and ethics have a significant positive effect on the professional skepticism of internal auditors, while competence, independence, and religiosity have no effect on the professional skepticism of internal auditors.]]>
