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KITABAH: Jurnal Akuntansi dan Keuangan Syariah
Published by Universitas Islam Negeri Sumatera Utara
ISSN : 24077127     EISSN : 26215969     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
KITABAH: Journal of Accounting and Islamic Financing, a journal is a peer-reviewed journal on Research articles dealing with Accounting, Financing, and Islamic Financing., etc. are particularly welcome. This journal is published by the Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara, Editors welcome scholars, researchers and practitioners of education around the world to submit scholarly articles to be published through this journal. The journal encompasses research articles, original research report, reviews, short communications and scientific commentaries in Islamic economics, banking, and finance.
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Articles 8 Documents
 1 
Search results for , issue "KITABAH | VOL. 2 | NO. 1 | 2018" : 8 Documents clear
Pengaruh Corporate Governance Dan Profitabilitas Terhadap Audit Report Lag Pada Perusahaan Real Estate Dan Property Debbi Chyntia Ovami; Reza Hanafi Lubis
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 1 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This study aims to examine and analyze the effects of corporate governance (measured through managerial ownership, institutional ownership, independent commissioners and audit committees) and profitability to audit report lag on real estate and property companies in Indonesia. This type of research is causal research. Population in this research is Real Estate and Property firms listed on Indonesia Stock Exchange in period 2012-2016 number 61 company. The sampling technique used is purposive sampling obtained the number of observations of 170 units of analysis. The results showed that institutional ownership and independent commissioners had a negative and significant impact on audit report lag while managerial ownership, audit committee and profitability had no significant effect. Simultaneously, corporate governance as measured by managerial ownership, institutional ownership, independent commissioners, audit committees and profitability has significant and significant impact on audit report lag on real estate and property companies in Indonesia
Pelaporan Ziswaf Pada Laz al Hijrah Kota Medan Berdasarkan PSAK 109 Ismi Affandi; R Riswanto
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 1 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This research is about Ziswaf Reporting on Laz Al Hijrah in Medan based on statement of financial accounting standards 109. This research was conducted to find out about the suitability of the application statement of financial accounting standards 109 on the reporting of Ziswaf  OPZ institution Laz Al Hijrah Fund in Medan 2015. The data used in this study is secondary data and primary. Secondary data was obtained from the Laz AL Hijrah Financial report and the primary data was obtained through the results of interviews with the Director of Laz AL Hijrah, Medan. The research method used is a method with a type of qualitative research that the results of the research are delivered by means of exposure. The results of the study show that: Laz Al Hijrah, Medan City, North Sumatra, has not implemented the preparation of financial statements in accordance with the format of the zakat, infaq/ alms financial accounting report contained in the Statement of Financial Accounting Standards number 109, because for the compilation of Laz Al Hijrah only refers according to the direction and needs of Laz Al Hijrah whose form is still a report on the receipt and distribution of zakat, all cash funds that go to Laz Al Hijrah in Medan, North Sumatra have not been separated by zakat funds, infaq funds / sedakah, and amil, and non-halal funds, although they do not follow the financial report format set by the Indonesian Institute of Accountants, but in general the purpose of preparing financial statements for the Medan City of North Sumatra has been achieved, provided there are certain information not clear.
Pengaruh Persepsi Yang Baik Tentang Sistem Perpajakan, Motivasi Dan Sanksi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Pada KPP Pratama Medan Belawan Mohd Idris Dalimunthe
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 1 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Tax is a state income that is highly anticipated in recent years in financing state expenditure every year. The importance of taxes for development is not accompanied by compliance with paying taxes. The low compliance with paying taxes also occurred in the KPP Pratama Medan Belawan. Tax payment also occurred at the KPP Pratama Medan Belawan. This reserach aims to analyze the effect of good perception about the taxation system, motivation, sanctions on taxpayer compliance. Compliance research includes associative types. The sampling technique uses convenience sampling and accidental sampling with a total of 100 respondents. The test equipment used is the product when the correlation for validity and Cronbach's alpha for reliability testing. Assumptions used are normality, multicollinearity and heteroscedasticity. Data analysis uses multiple linear regression. The results show that a good perception of the taxation system affects taxpayer compliance, motivation influences taxpayer compliance, and sanctions also affect taxpayer compliance. Simultaneously a good perception of the taxation system, motivation and sanctions affect taxpayer compliance. The better the tax system that is built will increase taxpayer compliance. The motivation of taxpayers continues to be built by conducting socialization and workshops by inviting taxpayers to the Pratama Medan tax service office. The application of sanctions will give a tax effect to taxpayers in increasing individual taxpayer compliance
Pengaruh Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Indeks Pembangunan Manusia Pada Kab/ Kota Propinsi Sumatera Utara Riva Ubar Harahap
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 1 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The purpose of this study is to test and analyze the influence of special allocation fund, and general allocation fund both simultaneously and partially on the human development index. This study uses secondary data in the form of panel data (pooled data) from 33 districts / cities. The data analysis model used to test the hypothesis in this study is multiple linear regression (Multiple Regression Analysis). The results of statistical testing can be concluded that general allocation fund and special allocation fund affect human development index (HDI) simultaneously. Likewise, the test results prove that general allocation fund partially affects the human development index (HDI). The results of the special allocation fund testing also partially influence the human development index (HDI). This study does not separate the allocation of special allocation fund in fields such as education, health, roads, irrigation, clean water, maritime affairs and fisheries and agriculture. In addition, the allocation of special allocation fund per sector in each region varies depending on the national development priorities determined by the central government and the Regional Government.
Pengaruh Faktor-Faktor Kinerja Keuangan, Size, Leverage, dan Pendapatan Asli Daerah Terhadap Pertumbuhan Ekonomi Dengan Alokasi Belanja Modal Sebagai Variabel Moderating Pada Kabupaten/ Kota di Provinsi Sumatera Utara Harahap, Junita Putri Rajana
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 1 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This research aimed to identify and analyze the effect of the independence ratio, effectiveness ratio , efficiency ratio , size , leverage , and the local revenue (PAD) simultaneously and partial on economic growth in the regencies and cities in North Sumatra and also to identify and analyze capital expenditures variable as moderator variable which could moderated the relationship between independence ratio, effectiveness ratio, efficiency ratio, size, leverage, and PAD in the regencies and cities in North Sumatra. This research was classified as descriptive quantitative and the objects of this research were all regencies and cities in the province of North Sumatra. The data used was a secondary data obtained from the report of the regencies and cities’ APBD in North Sumatra2011-2-15 By using a quantitative approach and the data were analyzed by using multiple linear regression analysis. The result showed independence ratio, effectiveness ratio, efficiency ratio, size, leverage, and PAD had significant effect on economic growth simultaneously. Partially, independence ratio, effectiveness ratio, efficiency ratio, size, and PAD had positive and significant effect on economic growth while leverage had no significant effect on economic growth of regencies and cities in north Sumatra. Moderator variable was able to moderate independence ratio, effectiveness ratio, efficiency ratio, size, leverage, PAD on economic growth in all regencies and cities in North Sumatra
Analisis Pendapatan Berdasarkan PSAK No. 23 Pada PDAM Tirta Wampu Stabat Putri Kemala Dewi Lubis
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 1 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This study aims to analyze the accounting behavior of income based on statement of financial accounting standards number 23 and to find out whether the accounting treatment of income of PDAM Tirta Wampu Stabat is in accordance with statement of financial accounting standards number 23. The research approach used in this study is a descriptive case study by describing the actual circumstances and properties of the object of research. The results of the research conducted, it is known that PDAM Tirta Wampu Stabat has implemented adequate accounting procedures in terms of participation and has implemented a policy of recognizing, recording, measuring, disclosing and reporting income in accordance with the statement of financial accounting standards number 23 (statement of financial accounting standards number 23) concerning income. However, for recognition of fines and recognition of new connections not in accordance with statement of financial accounting standards number 23. This occurs because revenue from new fines is recognized when cash is received while new connection revenues at the end of the year are recognized as income in the current period, even though new connection services are provided in the future period. Penal income should be recognized when one day after the due date. New connection revenues should be recognized as revenue in the future period because based on statement of financial accounting standards number 23, income must be recognized in the accounting period when the service is rendered.
Pengaruh Alokasi Dana Desa Terhadap Belanja Desa Dan Kemiskinan Ratna Sari Dewi; Ova Novi Irama
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 1 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The purpose of this study was to find out and analyze the direct and indirect effects of village fund allocation on village expenditure and poverty. The population in the study of 81 village governments in North Sumatra Province began, data was taken from 2014 to 2016. Determination of the number of samples using purposive sampling method that is with the criteria that is owned by the existence of village income and expenditure budget report data and the poverty level of the village government in North Sumatra Province. The results showed that the allocation of village funds had a direct effect on poverty, but the allocation of village funds did not have an indirect effect on poverty, thus village expenditure was not an intervening variable between village fund allocation and poverty.The purpose of this study was to find out and analyze the direct and indirect effects of village fund allocation on village expenditure and poverty. The population in the study of 81 village governments in North Sumatra Province began, data was taken from 2014 to 2016.Determination of the number of samples using purposive sampling method that is with the criteria that is owned by the existence of village income and expenditure budget report data and the poverty level of the village government in North Sumatra Province. The results showed that the allocation of village funds had a direct effect on poverty, but the allocation of village funds did not have an indirect effect on poverty, thus village expenditure was not an intervening variable between village fund allocation and poverty.
Pengaruh Faktor-Faktor Kinerja Keuangan, Size, Leverage, dan Pendapatan Asli Daerah Terhadap Pertumbuhan Ekonomi Dengan Alokasi Belanja Modal Sebagai Variabel Moderating Pada Kabupaten/ Kota di Provinsi Sumatera Utara Junita Putri Rajana Harahap; Murni Daulay; Zainul Bahri Torong
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 1 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.904 KB)

Abstract

This research aimed to identify and analyze the effect of the independence ratio, effectiveness ratio , efficiency ratio , size , leverage , and the local revenue (PAD) simultaneously and partial on economic growth in the regencies and cities in North Sumatra and also to identify and analyze capital expenditures variable as moderator variable which could moderated the relationship between independence ratio, effectiveness ratio, efficiency ratio, size, leverage, and PAD in the regencies and cities in North Sumatra. This research was classified as descriptive quantitative and the objects of this research were all regencies and cities in the province of North Sumatra. The data used was a secondary data obtained from the report of the regencies and cities’ APBD in North Sumatra2011-2-15 By using a quantitative approach and the data were analyzed by using multiple linear regression analysis. The result showed independence ratio, effectiveness ratio, efficiency ratio, size, leverage, and PAD had significant effect on economic growth simultaneously. Partially, independence ratio, effectiveness ratio, efficiency ratio, size, and PAD had positive and significant effect on economic growth while leverage had no significant effect on economic growth of regencies and cities in north Sumatra. Moderator variable was able to moderate independence ratio, effectiveness ratio, efficiency ratio, size, leverage, PAD on economic growth in all regencies and cities in North Sumatra.

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