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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.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "KITABAH | Vol. 1 | No. 1 | 2017" : 7 Documents clear
PEMANFAATAN APLIKASI PENGGAMBAR DIAGRAM ALIR (FLOWCHART) SEBAGAI BAHANAJAR UNTUK MATA KULIAH SISTEM AKUNTANSI DI FAKULTAS EKONOMI PADA PERGURUAN TINGGI SWASTA DI KOTA MEDAN Seprida Hanum
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | Vol. 1 | No. 1 | 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Learning method use information technology tools in the subject of Accounting System can improve learning and student understanding of the material flow chart. Utilization draftsman flowchart applications for courses in Accounting Systems is forms of media use of information technology based learning. This research aims to apply information technology based instructional media at the time of learning for courses on subjects Accounting System to the flow chart in terms of enhancing the ability and understanding of students. so expected to provide a new concept of learning by applying information technology to subjects Accounting System. This research was used in an attempt to implement innovative concepts in learning to increase the interest of students to study the flow chart in a different way through the use of the application as a medium of learning
ANALISIS AKUNTANSI ZAKAT BERDASARKAN PSAK NO. 109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) SUMATERA UTARA Pandapotan Ritonga
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | Vol. 1 | No. 1 | 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The purpose of this study is determine whether the accounting treatment of zakat in BAZNAS North Sumatra accordance with PSAK No. 109. This research is conducted to examine the financial statements prepared BAZNAS North Sumatra and to determine the application zakah, sadaqah and infaq accordance with PSAK No. 109 on Accounting for Zakat. The method used is descriptive approach and this type of data is qualitative. the results of this research concluded that BAZNAS North Sumatra have not fully implemented use PSAK No.109. in presenting the financial statements. because in PSAK No. 109, zakah accounting aims to regulate the recognition, measurement, presentation and disclosure of transactions zakah, infaq/ Sadaqah.
ANALISIS PENGGUNAAN ASET DALAM MENGUKUR PROFITABILITAS PT PERUSAHAAN GAS NEGARA (PERSERO) TBK MEDAN Rizanul Akbar Assofi; Syafrida Hani
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | Vol. 1 | No. 1 | 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This study aims to analyze and observe the linkage of asset use and profitability of PT. Perusahaan Gas Negara (Persero) Tbk Medan abbreviated as PGN. The research was done by descriptive analysis approach. From 2011 to 2013 data, it was found that in addition to the turn over inventory ratio, the downward trend occurred in account receivable turnover ratio, fixed asset turnover, total asset turn over, and cash turnover, resulting in less stable profitability of firms, Continue to decline. Although the ratio of GPM, operating margin and NPM increased in 2012, but in 2013 all profitability ratios decreased. The decrease in activity ratios is likely to be due to an increase in company assets such as accounts receivable, fixed assets, total assets and substantial corporate cash each year, but is not accompanied by maximum revenues annually, although the company can keep its earnings stability increasing every year
ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN LABUHAN BATU TAHUN ANGGARAN 2011–2013 Putri Kemala Dewi; Nurlia Hafni
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | Vol. 1 | No. 1 | 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Implementation regional autonomy through fiscal decentralization scheme Labuhan Batu regency was not fully able to explore local revenue sources that the future will support the success of each region in implementing regional autonomy. Meanwhile, the data Of APBD that The absolute nature is not enough to provide adequate information on the financial performance of the region.The purpose of this research is measure the financial performance of Labuhan Batu regency measured by calculating the ratio of the independence, effectiveness ratio, efficiency ratio, the ratio of activity / harmony, growth rate and DSCR.  The results of data analysis showed local financial independence Labuhan Batu regency Fiscal Year 2011-2013 in the category of low. Effectiveness of regional finance in the category very effective in the year 2011 - 2012 and are not effective in 2013. While the financial efficiency of the region are in the category of very efficient. When viewed from the ratio of activity / compatibility expenditures in the period 2011-2012, Labuhan Batu regency still prioritizing routine expenditure than capital expenditure. As well as the growth of local revenues tend to decline and negative in 2013, Labuhan Batu regency have a chance to do a loan because it has DSCR above 250% each year.
PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP INDEKS PEMBANGUNAN MANUSIA PADA KAB./KOTA PROPINSI SUMATERA UTARA Riva Ubar Harahap
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | Vol. 1 | No. 1 | 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The purpose of this study is to identify and analyze whether General Allocation Fund (DAU), Special Allocation Fund (DAK) and Profit Sharing Fund (DBH) influence simultaneously and partially to Human Development Index (IPM). The analytical method used is multiple regressions by doing classic assumption test method prior to gather the best model research.  These variabel research such as the General Allocation Fund, Special Allocation Fund and Profit Sharing Fund are independent variables and Human Development Index is dependent variable. Research sample is 25 district/city in North Sumatera Province. DAU, DAK and DBH obtained from www.djpkd.depkeu.go.id. The data of Human Development Index obtained from Indonesia Statistics Centre Institution.The results of this study concluded that the General Allocation Fund, Special Allocation Fund and Profit Sharing Fund influence simultaneously to the Human Development Index. The result consistent with research hypothesis. General Allocation Fund, Special Allocation Fund and Profit Sharing Fund have no effect partially to the Human Development Index. The result consistent with research hypothesis.
ANALISIS PENGARUH RASIO – RASIO RISK BASED BANK RATING TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Yani Suryani; Azwansyah Habibie
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | Vol. 1 | No. 1 | 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The purpose of this research is to analyze the influence of the Non Performing Loan, Good Corporate Governance, Return On Asset and Capital Adequacy Ratio of Earnings Growth Banking firm listed on Indonesia Stock Exchange during 2012 - 2015. The Using of analyzing method is by multiple regression analysis. For examine of the independent variable to dependent variable partially and simultaneously with significant alpha 5%. The Result of this study show that Non Performing Loan, Good Corporate Governance, Return On Asset and Capital Adequacy Ratio influence Earnings Growth simultaneously. But Only Return On Asset that influence profitability partially significant. Non Performing Loan, Good Corporate Governance and  Capital Adequacy Ratio do not influence profitability significantly.
PENGARUH ISLAMIC SOCIAL REPORTING (ISR), UMUR PERUSAHAAN DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PROFITABILITAS (ROA) PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2010-2014 Nurlaila Harahap; Hendra Harmain; Saparuddin Siregar; Nova Maharani
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | Vol. 1 | No. 1 | 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This research is aimed to observe and analyse factors which influence Profitability (ROA) in companies which are administered in the Jakarta Islamic Index (JII) from 2010 to 2014. The factors which are tested in this research are the Islamic Social Reporting (ISR), Company’s age and the public shareholding as the independent variable, and Profitability (ROA) as the depedent variable. The sample of this consist of twenty companies, which are listed in the Jakarta Islamic Index (JII) and have sent their financial reports to Bapepam in the period of 2010-2014. The data used in this research is the secondary data and the sampling technique used is the purposive sampling method. The data analysis used is the multiple linear regression analysis. This research used F-test to find out simultaneous influences among ISR,  company’s age and public shareholding on ROA. This research also used T-test to test partial correlation of each independent variable to the dependent variable. According to the analysis results of  T-test, it shows that all variables have sifnificant influences on Profitability (ROA).

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