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JIFA (Journal of Islamic Finance and Accounting)
Published by Institut Agama Islam Negeri Surakarta
ISSN : 26151774     EISSN : 26151782     DOI : -
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Journal of Islamic Finance and Accounting (JIFA) is an academic journal published by Department of Sharia Accounting, Faculty of Islamic Economics and Business, IAIN Surakarta. JIFA aims to publish articles in the field of Islamic finance and accounting, including but not limited to research results, scientific studies and field cases.
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Articles 43 Documents
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Corporate Governance Dan Karakteristik Perusahaan Sebagai Determinan Kinerja Keuangan Perusahaan Junianto, Setiawan Fathoni
Journal of Islamic Finance and Accounting Vol 1, No 2 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.065 KB) | DOI: 10.22515/jifa.v1i2.1445

Abstract

The objectives of this research is to investigate the relationship between board of commissioners, independent board of commissioners, amount of board commissioners meeting, firm size and firm age in the financial performance of manufacturing industry in Indonesian stock exchange period 2016. Sampel in this study using purposive sampling as many as 94 companies in Indonesia. The results shows that proportion of independent board of commissioners and firm age have significant effect on the companys financial performance. Then board of commissioners, amount of board of commissioners meeting and firm size have no significant effect on financial performanceKeywords: GCG, Firm characteristic, financial performance
Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing Nuradila, Ratna Felix; Wibowo, Raden Arief
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.662 KB) | DOI: 10.22515/jifa.v1i1.1135

Abstract

This research is purposed to determine the effect of tunneling incentive,bonus mechanism and debt covenant to transfer pricing wich ismoderated by tax minimization on multinational firm’s listed atIndonesian Stock Exchange in 2012-2014. The technique of thisanalysis is multiple regression analysis, wich used 33 annual reportfrom secondary data with purposive sampling method. The result ofthis research showed that variabel which are having a significantimpact to transfer pricing are tunneling incentive, debt covenant andmoderation of tax minimization to tunneling incentive.Keywords: Transfer Pricing, Tunneling Incentive, Bonus Mechanism, Debt Covenant, Tax MinimizationJEL Classification: H25, H71, M1
Audit Kepatuhan Syariah Melalui Peran Dewan Pengawas Syariah Pada PT. BPRS Dana Mulia Surakarta Fatmawati, Diah Ayu; Usnan, Usnan
Journal of Islamic Finance and Accounting Vol 1, No 2 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.604 KB) | DOI: 10.22515/jifa.v1i2.1415

Abstract

The aim of this study is  to find out how the shariah compliance audit is carried out through the role of the sharia supervisory board (DPS) at PT. BPRS Dana Mulia Surakarta. This study is using a qualitative approach, where the data in this study were obtained through interview, documentation and observation techniques related to the implementation of sharia compliance audits through the role of DPS in BPRS Dana Mulia Surakarta, which then obtained data analyzed descriptively.The results showed that the shariah compliance audit was implemented through the role of the sharia supervisory board (DPS) at PT. BPRS Dana Mulia Surakarta, it's just that the implementation of the role of DPS in the BPRS under study is still not optimal, among others: (1) The role of DPS as a supervisor is still not optimal considering there are still several products at PT. BPRS Dana Mulia Surakarta which has not fulfilled the sharia principles. (2) The role of DPS as Advisor still needs to be improved because all this time the Sharia Supervisory Board (DPS) is only limited to providing advice from the findings of the work and providing studies to employees without any deeper follow up. Keywords: Shariah Compliance Audit, Sharia Supervisory Board
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Indeks Pembangunan Manusia Rahmayati, Anim; Pertiwi, Imanda Firmantyas
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.029 KB) | DOI: 10.22515/jifa.v1i1.1149

Abstract

This study aims to examine the effects of local revenue and balancingfunds consisting of general allocation funds, special allocation funds andrevenue-sharing funds on the human development index of districtgovernments/ city in Central Java. The level of Human DevelopmentIndex in Central Java from year to year has fluctuated changes inthe increase and including the medium category.The research methodused in this is quantitative research using multiple linear regressionanalysis tools. The sample used in this study is the district governmentfinancial statements in Central Java during 2015-2016 whichamounted to 70. The result of the research shows that the originalincome of the region influences the human development index. Whilegeneral allocation funds, special allocation funds and profit-sharingfunds have no effect on the human development index. This indicatesthat the fulfillment of education, health and poverty eradication needsin Central Java can be met from the local revenue in each districtgovernmentKeywords: Local original revenue, general allocation fund, special allocation fund, profit-sharing fund, human development indexJEL Classification: H61, H77
KESIAPAN UMKM TERHADAP IMPLEMENTASI SAK EMKM (STUDI UMKM DI KABUPATEN BLORA) Sholikin, Ahmad; Setiawan, Ade
Journal of Islamic Finance and Accounting Vol 1, No 2 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.48 KB) | DOI: 10.22515/jifa.v1i2.1441

Abstract

SMEs has an important role in economic development in Indonesia. In this development, SMEs has several obstacles. One of them is the preparation of financial statements that are not in accordance with accounting standards in Indonesia. SAK ETAP is a standard for SMEs in preparing financial statements. However, many studies have suggested that the majority of SMEs in Indonesia have not been able to implement SAK ETAP because the standard are too complex. Therefore DSAK IAI publishes new financial accounting standard for SMEs which is SAK EMKM effective on January 01, 2018. The new standard is intended to assist the needs in the preparation of financial statements. The result of this research shows the level the readiness of SMEs in implementing SAK EMKM. In conducting this research, the researcher used descriptive qualitative research. The researcher collects the data of this research from the interview and documentation. The analysis is dine by data reduction, data presentation, and conclusion. The results of this research shows that two SMEs in Blora Regency are not ready in applying SAK EMKM. The absence of SMEs have not done the preparation of financial statements.
Pengaruh Firm Size, Subsidiaries, dan Auditor Size terhadap Audit Fee Nurdjanti, Fisca Adhitya; Pramesti, Wahyu
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.46 KB) | DOI: 10.22515/jifa.v1i1.1170

Abstract

The aims of this study is to determine the effect of firm size, subsidiaries,and auditor size to the audit fee. This study tested the company listedin Indonesia Sharia Stock Index (ISSI) for the year 2013-2016. Thisstudy obtained 37 companies as a sample in four years. Data wereanalyzed using multiple linear regression analysis model. The resultsof this study showed that firm size, subsidiaries, and auditor size havepositive and significant impact on audit fees. In this study the entirehypothesis can be accepted.Keywords: firm size, existence of a subsidiary, size of the Public Accounting Firm and audit feesJEL Classification: G38, M42, M410
Produk Unggulan Sebagai Daya Saing Daerah Studi Pengembangan UKM Di Kabupaten Brebes Anis, Ashwar; Wibowo, Raden Arief
Journal of Islamic Finance and Accounting Vol 1, No 2 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.03 KB) | DOI: 10.22515/jifa.v1i2.1442

Abstract

The purpose of this study is to improve competitiveness in Brebes District. This research uses qualitative research with common keywords. The study was conducted in Brebes District, covering the targeted area of the OVOP program as a manifestation of superior product development, and the Ministry of Industry and Commerce Department of Cooperatives and SMEs as the main data centers. Data analysis using descriptive qualitative by using description based on data available on research object. The results showed that excellent products in Brebes District as an effort to improve the competitiveness of regions have not achieved optimal results. From several excellent products available in Brebes District, only two products are included in the main target, that is implementation of salted eggs and seaweed, while other production centers are still in development stage. However, the activities undertaken show considerable prospective improvements, including increased production volumes and new product variations as a result of fostering and developing creativity and entrepreneurial innovation. As a supporting factor, including the Brebes District Government which has a strong commitment to implement the OVOP program on an ongoing basis, which is a superior resource that can be used as a flagship. Sources of funds, human resources and infrastructure needs, especially for groups that can be used as capital to conduct OVOP activities as a whole. Stages of activities have been carried out appropriately and in accordance with their respective rules, although there are indications of overlap in coaching as there are no clear boundaries in defining individual business categories, and industry groups.
Pengaruh Faktor Makroekonomi terhadap Pembiayaan Bermasalah Hernawati, Herni; Puspasari, Oktaviani Rita
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.008 KB) | DOI: 10.22515/jifa.v1i1.1134

Abstract

The purpose of this research was conducted to determine and test the influence of macroeconomic factors in the form of inflation, BI Rate and exchange Rate (kurs) toward non performing financing. Population in this research is the Islamic Banking industry in Indonesia among 2010-2016. The sampling technique used is purposive sampling where the sample is selected based on the criteria determined by the writer.The data used is secondary data sourced from the official website of each Islamic Banking.To know the influence of  inflation, BI Rate and exchange Rate (kurs) toward non performing financing this research used eviews as statistical research tool. The research method used descriptive method with quantitative approach. This research used panel regression analyst model performance by using the four classical assumption which are normality, multicollinearity, autocorrelation and heteroscedasticity.The results show inflation has a positive impact and not significant on non performing financing (NPF), BI Rate and exchange Rate (kurs) have positive and significant effect on non performing financing (NPF).Key words: Inflation, BI Rate, Exchange Rate, Non Performing Financing (NPF)JELclassificationis : E44, G01, G21, G28, G32
Faktor-Faktor yang Mempengaruhi Kemauan Wajib Pajak Orang Pribadi dalam Membayar Pajak pada Pasca Kebijakan Tax Amnesty Sungkono, Sungkono; Sugiyanti, Slamet
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.725 KB) | DOI: 10.22515/jifa.v1i1.1252

Abstract

Many factors affect the willingness to pay taxes for taxpayers. Severalprevious studies have presented different results on these factors. Thisstudy aims to obtain empirical evidence about the factors that affect thewillingness to pay taxes on the taxpayers of individuals who performfree work in DJP Kanwil DIY. Samples taken in the research as manyas 100 taxpayers in the scope of 5 KPP in DIY. Data were collectedthrough questionnaires and analyzed using multiple regression. Theresults showed that the variable awareness of paying taxes, knowledgeand understanding of tax laws, perceptions of the effectiveness of thetax system, the quality of service tax officers and tax sanctions have apositive effect on the willingness to pay taxes.Keywords: tax awareness, tax knowledge, perception of the tax system, the quality of tax services, the willingness to pay taxesJEL Classification: E17, E62, H25, K34
Pengaruh Faktor Makro Ekonomi Terhadap Pembiayaan Bermasalah (Penelitian Pada Bank Umum Syariah di Indonesia Tahun 2010-2017) Hamzah, Amir
Journal of Islamic Finance and Accounting Vol 1, No 2 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.956 KB) | DOI: 10.22515/jifa.v1i2.1416

Abstract

The purpose of this research was conducted to determine and test the influence of macroeconomic factors in the form of inflation, BI rate and exchange rate (kurs) toward non performing financing. Population in this research is the Islamic Banking industry in Indonesia among 2010-2016. The sampling technique used is purposive sampling where the sample is selected based on the criteria determined by the writer. The data used is secondary data sourced from the official website of each Islamic Banking. To know the influence of  inflation, BI rate and exchange rate (kurs) toward non performing financing this research used eviews as statistical research tool. The research method used descriptive method with quantitative approach. This research used panel regression analyst model performance by using the four classical assumption which are normality, multicollinearity, autocorrelation and heteroscedasticity. The results show that,  simultaneously Inflation, BI Rate and Exchange Rate (kurs) have significantly and positive impact on non performing financing (NPF). Then in partialy, inflation has a positive impact and not significant on non performing financing (NPF), BI rate and exchange rate (kurs) have positive and significant effect on non performing financing (NPF). Keywords : Inflation, BI Rate, Exchange Rate, Non Performing Financing (NPF).

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