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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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Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Perusahaan yang Terdaftar di JII Tahun 2013-2017) Kalbuana, Nawang; Sutadipraja, Marista Winanti; Purwanti, Titik; Santoso, Dwi
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.6037

Abstract

Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to the ethical principles of Islam. The purpose of this study is to analyze the effect of profitability, leverage and environmental performance on ISR disclosures on companies listed in the Jakarta Islamic Index (JII) during 2013-2017. In this study the magnitude of the ISR disclosure score that is filled with a company is obtained through annual reports using the content analysis method. Samples were selected by purposive sampling method. While hypothesis testing uses the method of multiple linear regression analysis. The results of this study indicate that the variable profitability, leverage and environmental performance simultaneously have a significant effect on ISR disclosure. While partially, profitability has no effect on ISR disclosure. Environmental performance and leverage have a positive and significant effect on ISR disclosure. The implications of this study are expected to be able to provide theoretical contributions related to the disclosure of Islamic social responsibility and practically useful to provide input to policy makers and regulators on the Indonesia Stock Exchange
Pengaruh Pengungkapan Islamic Social Reporting (ISR) Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia Tahun 2012-2016 Retnaningsih, Susi; Hariyanti, Widi; Astuti, Titiek Puji
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.5850

Abstract

This study aims to examine the influence of Islamic Social Reporting (ISR) disclosure on financial performance. The dependent variable used in this research is financial performance measured by Return on Asset (ROA) and Return on Equity (ROE). The independent variable in this research is The Islamic Social Reporting (ISR). This study uses firm size as a control variable. The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2016. The sample in this research is 10 Sharia banks chosen by using a purposive sampling method. This study uses a simple linear regression analysis as an analytical tool. The results showed that: (1) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Assets (ROA). (2) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Equity (ROE).
Analisis Kointegrasi Zakat dan Pertumbuhan Ekonomi Indonesia Periode Tahun 2015-2018 Tambunan, Khairina; Harahap, Isnaini; Marliyah, M.
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.6066

Abstract

This study analyzes the existence of short-term and long-term relationships between zakat variables and Indonesia's economic growth in the 2015-2018 period. Zakat as one of Islamic philanthropy is used to prosper Muslims. Zakat is divided into productive zakat and consumptive zakat. This study uses a cointegration test which is one of the tests of the VAR VECM method to determine whether or not there are short-term and long-term effects. The data used uses time-series data from 2015-2018 with data interpolated to monthly period data. The results show that zakat affects Indonesia's economic growth both in the short and long term.
Pengaruh Nilai Tukar, Tingkat Pertumbuhan Ekonomi, Dan Tingkat Inflasi Terhadap Jakarta Islamic Index S, Surepno; Agustina, Aqinatul Munawaroh; Naim, Abdul Haris
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.5932

Abstract

The purpose of this study was to analyze the effect of the rupiah exchange rate, economic growth and inflation on the Jakarta Islamic Index. This type of research is quantitative research with secondary data sources. The sampling method uses purposive sampling method. The data analysis method used in this research is multiple linear regression analysis. The results of this study indicate that partially the rupiah exchange rate has a significant effect on the Jakarta Islamic Index while economic growth and inflation have no significant effect on the Jakarta Islamic Index. Simultaneously variables of the rupiah exchange rate, economic growth, and inflation significantly influence the Jakarta Islamic Index.
Analisis Harga Saham Ditinjau dari Rasio Keuangan Perusahaan yang Listing di Jakarta Islamic Index (JII) Periode 2015-2017 Cahya, Bayu Tri; Vitriani, Eri; Andriani, Asih
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.6270

Abstract

This study aims to determine the Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), Inventory Turn Over (ITO) on stock price in companies registered in the Jakarta Islamic Index in 2015-2017. The approach used in this study is a quantitative approach. The data in this study are secondary data. The data obtained from the site www.idx.go.id and the website of each company. The sample determination technique uses purposive sampling technique and data analysis using multiple regression analysis. The findings show that Return on Asset (ROA) affect stock price while Current Ratio (CR), Debt to Equity Ratio (DER), dan Inventory Turn Over (ITO) have no effect on the stock price.
Pengaruh Corporate Governance Terhadap Nilai Perusahaan dan Manajemen Laba Sebagai Variabel Intervening Wulanda, Monika; Aziza, Nurna
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i1.5518

Abstract

This study was aimed to examine the influence of corporate governance on firm value, corporate governance on earnings management, earnings management on firm value, and whether earnings management as a mediating variable between corporate governance and firm value. Corporate governance consisted of institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2015-2017. The data used in this study were the secondary data and followed by the use of purposive sampling method. There were 33 samples with 99 observations which fulfilled the criteria to be the research sample. Data analysis was done by the partial least square approach with SmartPLS software. This study showed that institutional ownership and managerial ownership had a negative influence on earnings management. Board of commissioner frequency meeting and audit committee frequency meeting had no influence on earnings management. Institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting had a positive influence on firm value. Earning management had no influence on firm value and also found that earnings management was not a mediating variable between corporate governance and firm value.
Pengaruh Struktur Kepemilikan dan Struktur Dana Pihak Ketiga Terhadap Pengungkapan Tata Kelola pada Bank Syariah di Indonesia Puspitasari, Farah Dwi; Sukmadilaga, Citra; Yuliafitri, Indri
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.6806

Abstract

This study aims to examine the influence of ownership structure and third party funds on corporate governance disclosure. The dependent variable used in this research is corporate governance disclosure measured by Islamic Corporate Governance (ICG). The independent variable in this research is ownership structure measured by blockholders ownership and third party funds measured by Restricted Profit Sharing Investment Account (RPSIA). The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2018. The sample in this research is 11 Sharia Bank. The data analysis method used in this study is the multiple linear regression. The results showed that the ownership structure and third party funds have a significant positive effect on corporate governance disclosure.
Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta Prabowo, Ananto; Ameliyah, Lia
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.7117

Abstract

This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of this research suggest a difference in perception between accounting student, accountant educator, and public accountant toward competence required by accounting graduates in the era of the ASEAN Economic Community (AEC). Business strategy and management, interpersonal and communication skills, and audit and assurance are important competencies of each group of respondents.
Analisis Spesialisasi Industri Auditor dan Penerapan IFRS Terhadap Audit Report Lag pada Perusahaan Manufaktur di Indonesia Kusuma, Lachella Angga Dewi Bintang; Astuti, Titiek Puji; Harjito, Yunus
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.6939

Abstract

This study aims to determine the effect of Auditor Industry Specialization and Adoption of IFRS on Audit Report Lag which the Company size, and Loss as control variables. Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 as sample population. This research used a purposive sampling technique as the sampling method. The number of samples was 103 companies for 5 years. The results show that the adoption of IFRS has a positive effect on Audit report lag. Whereas Auditor industry specialization has no effect on Audit report lag.
Analisis Manajemen Laba Perbankan Konvensional dan Perbankan Syariah di Bursa Efek Indonesia Apridasari, Esty
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.7116

Abstract

Earnings management in financial statements can be caused by accrual accounting policies applied and conflicts of interest in agency theory. This study aims to analyze and compare earnings management in financial statements of conventional banks and Islamic banks. This research is a descriptive study of banks listed on the Indonesia Stock Exchange in 2017-2018. Earnings management is measured by accrual earnings management proxied by discretionary accruals using the modified-Jones model. The samples are 10 Islamic banks and 32 conventional banks. The results show that the comparison of the average absolute value of discretionary accruals for conventional banks is 0.0659 and for Islamic banks is 0.0478. It shows that discretionary accruals for Islamic banks are generally smaller compared to conventional banks. This indicates that the level of earnings management in Islamic bank financial statements is lower than conventional banks.

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