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FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Published by Institut Agama Islam Negeri Metro Lampung
ISSN : 26214636     EISSN : 26214644     DOI : https://doi.org/10.32332/finansia
Core Subject : Economy,
Economics, Econometrics & Finance
Finansia: Jurnal Akuntansi dan Perbankan Syariah (JAPS) diterbitkan oleh Fakultas Ekonomi dan Bisnis Islam (FEBI) IAIN Metro. Jurnal Finansia diterbitkan dua kali dalam satu tahun pada bulan Maret dan September.
Arjuna Subject : -
Articles 219 Documents
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PENGUNGKAPAN TANGGUNG JAWAB PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA MASA PANDEMI COVID-19 Nurlaila Nurlaila; Nurwani Nurwani
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 6 No 1 (2023): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v6i1.6885

Abstract

COVID-19 has brought human activities to a halt which has an impact on business continuity, most companies have stopped their operational activities, making companies experience losses. This study aims to examine the effect of CSED and profitability on the company value of pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2015-2019 and the period 2020 to determine the impact of COVID-19. The population of this study was 10 pharmaceutical companies, purposeful sampling technique was applied to select seven companies as samples. Data is obtained from reports of information or material facts about the impact of the COVID-19 pandemic on pharmaceutical companies from www.idx.co.id website. The results showed that CSED had a positive and significant effect on company value, while profitability had a positive but not significant effect on company value.
GO-FOOD DALAM TINJAUAN CENDEKIAWAN MUSLIM akhmad mad syahid
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 1 No 1 (2018): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v1i01.1146

Abstract

Dalam rangka memenuhi kebutuhan hidup, setiap manusia akan melakukan berbagai usaha dan upaya untuk mencapainya. Baik dengan cara bekerja, berdagang atau usaha-usaha lainnya. Disamping itu, untuk memenuhi kebutuhan hidupnya, manusia pasti melakukan rutinitas jual beli dengan pihak lain. Bukan hanya untuk memperoleh keuntungan dari jual beli tersebut, kadang manusia melakukan transaksi jual beli karena ingin mendapatkan sesuatu yang sedang dibutuhkan, seperti makanan, pulsa dan lain sebagainya. Dizaman sekarang ini, model transaksi jual beli mengalami peningkatan dan perkembangan. Jika pada masa lampau, jual beli sering dilakukan dengan cara bertemu antara penjual dan pembeli di sebuah tempat, baik diawali dengan perjanjian terlebih dahulu, ataupun tidak atau tanpa perjanjian, seperti bertemunya antara penjual dan pembeli di sebuah toko, pasar atau super market. Model transaksi yang sedang trend dan mulai diminati diantaranya adalah model transaksi online. Salah satu transaksi online yang sering dimanfaatkan oleh konsumen adalah traksaksi dengan aplikasi Go-jek dengan jenis layanan Go-Food. Yaitu sebuah transaksi layanan jual beli makanan atau minuman, dimana pihak konsumen memesan makanan atau minuman sesuai yang tertera pada daftar menu Go-Food kepada pihak Go-Jek, selanjutnya pihak Go-Jek membelikan pesanan konsumen ke Merchan (Restaurant, rumah makan) dengan perantara Driver/operator. Setelah pesanan didapat, maka pihak driver langsung mengantarkan makanan atau minuman kepada konsumen. Transaksi dengan jasa layanan Go-Food merupakan jenis transaksi yang belum pernah terjadi pada zaman Nabi Muhammad SAW dan juga belum pernah dibahas di kitab-kitab klasik. Sehingga transaksi Go-Food menjadi polemic ditengah-tengah ummat Islam. Dilain sisi ummat Islam membutuhkan kemudahan untuk memperoleh makanan atau minuman dengan tidak bersusah payah memasak atau membeli ke rumah makan, namun disisi lain akad transaksi jual beli Go-Food memperlukan kajian dan penelaahan lebih mendalam. Karena kehalalan dan kebaikan makanan atau minuman tidak bisa terlepas dari proses cara memperolehnya.
Analisis Rasio Keuangan terhadap Kualitas Laba Perusahaan Makanan & Minuman yang Terdaftar di BEI Septiana Putri Hargyanti; Yuli Chomsatu
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 1 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v4i1.2114

Abstract

Abstract : This study aims to determine the effect of company size, profitability, liquidity, leverage, and company values ​​on earnings quality. The population in this study is the Food and Beverage company on the Indonesia Stock Exchange (IDX) in 2015-2018. The sample was selected from the purposive sampling method and obtained a sample of 12 companies from several criteria. The data source is secondary data from the website (www.idx.co.id). This research uses multiple linear regression analysis with the help of SPSS version 20. The results of this research show that company size has an influence on earnings quality. While profitability, liquidity, leverage, and firm value do not have an influence on earnings quality. The results of this research are expected to be an additional consideration for company management in the process of deciding taxation policies. And can be additional information for users of financial statements for consideration of investment decisions ".
PENGARUH DOW JONES ISLAMIC WORLD MALAYSIA INDEX DAN DOW JONES ISLAMIC MARKET JAPAN INDEX TERHADAP INDEKS SAHAMSYARIAH INDONESIA: Periode Januari 2013- Desember 2017 Agus Kurniawan
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 1 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v2i01.1543

Abstract

Integrasi pada saat ini sudah terjadi diberbagai belahan dunia. Keterkaitan Negara satu dengan Negara yang lain berpengaruh terhadap perekonomian suatu Negara. Saat ini kerjasama antar Negara dapat memajukan segala aspek yang ada didalamnya.Pasar modal memiliki peran penting dalam perekonomian suatu Negara karena pasar modal menjalankan dua fungsi utama yaitu sarana untuk pendanaan usaha bagi perusahaan yang dapat mendorong perusahaan melakukan ekspansi pasar dan dapat untuk penambahan modal, sedangkan fungsi kedua sebagai wadah atau sarana yang dapat digunakan oleh investor untuk menginvestasikan uangnya. Permasalahan dalam penelitian ini adalah Adakah Integrasi Dow JonesIslamic World Malaysia Index (DJMY25D) terhadap Indeks Saham SyariahIndonesia(ISSI), Adakah Integrasi Dow Jones Islamic Market Japan Index (DJIJP) teradap Indeks Saham Syariah Indonesia (ISSI), dan Bagaimana Integrasi Dow JonesIslamic World Malaysia Index (DJMY25D) dan Dow Jones Islamic Market Japan Index (DJIJP) terhadap Indeks Saham Syariah Indonesia(ISSI). Metode penelitian ini menggunakan data kuantitatif yaitu data yang diukur dalam suatu skala numerik (angka). Data yang digunakan dalam penelitian ini adalah data sekunder, yaitu indeks harga closing price diakhir bulan. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan terlebih dahulu melakukan uji asumsi klasik. Untuk mengetahui pengaruh secara simultan digunakan uji F dan untuk mengatuhi pengaruh secara parsial digunakan uji t. Hasil penelitian menunjukkan bahwa Dow Jones Islamic World Malaysia Index(DJMY25D) memiliki pengaruh yang signifikan dengan Indeks saham syariah Indonesia (ISSI) dan hubungan yang positif. Dow Jones Islamic Market Jepang Index (DJIJP) memiliki pengaruh yang signifikan dengan Indeks saham syariah Indonesia (ISSI) dan hubungan yang positif.Berdasarkan hasil uji determinasi besarnya nilaiAdjustedRSquareadalah 0.537, halini berarti 53,7% variasi ISSI.JK dapat dijelaskan oleh variasi dari dua variabel yang berpengaruh terhadap ISSI.JK. sedangkan sisanya (100% - 53,7% = 46,3%) dijelaskan oleh variabel lain yang tidak dimasukkan dalam model persamaan regresi.Terintegrasinya indekssaham syariah pada Indonesia dan Malaysia karena adanya perjanjian bilateral antara BEI dan Bursa Malaysia. Terintegrasinya Indonesia dengan Jepang diakibatkan meningkatnya modal asing ke dalam Indonesia, perluasan teknologi di Indonesia, kemajuan ilmu pengetahuan dalam Negeri. Penelitian ini berkesimpulan bahwa adanya hubungan positif dalam pasar modal syariah antara Malaysia dan Jepang terhadap Indonesia. Hubungan ini menimbulkan keuntungan dan kesejahteraan bagi Negara masing-masing
Pengaruh Likuiditas dan Profitabilitas Perbankan Syariah dengan Moderasi Efisiensi Operasional Febrista, Rizqa Ratna; Rita, Maria Rio
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 1 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v3i1.1982

Abstract

Sharia Commercial Banks will have high asset growth rates if they are balanced with a healthy bank performance. The distribution of financing illustrates the ability of bank liquidity that results in increased profitability. It turns out there are other factors that are suspected to affect the relationship between liquidity and profitability. This study is to examine the moderating effect of operational efficiency (BOPO) on the causal relationship between liquidity and profitability in Islamic banking. The results showed that banking efficiency was able to moderate the effect of liquidity on profitability. Banking efficiency is proven to strengthen the effect of liquidity on profitability in Islamic banking.
DETERMINANTS OF CUSTOMER DECISIONS: STUDY ON ISLAMIC BANKING SERVICES USERS Dina Yustisi Yurista; Ulfa Zahiyatul Muna; Maskudi Maskudi
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 2 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i2.5507

Abstract

Islamic banks are emerging as an alternative for people who need a banking system that provides sound banking/financial services and complies with sharia principles. This study used primary data by providing questionnaires to Sharia Bank customers with a sample of 40 respondents. In this sample determination method, the author uses convenience sampling techniques. To analyze the subsequent research the authors used factor analysis tools with the help of the analysis of the SPSS Version 16 program. This study aims to determine the factors that influence customer decisions in using Islamic banking services. The results of this study are an analysis of factors that influence customer decisions in using Islamic banking services, namely diverse and attractive product factors, innovative product quality, profit sharing in accordance with sharia and religious principles greatly affects customer decisions in using Islamic banking services.
Analisis Pengaruh Kualitas Laba Terhadap Nilai Perusahaan esty apridasari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 1 No 1 (2018): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v1i01.1144

Abstract

The information of earnings contained in the financial statement is expected to minimize the interest conflicts occuring within agency theory. This study aims to obtain empirical evidence related to the influence of earnings quality on firm value. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with 66 manufacturing companies and 175 observations as sample. Determination of the sample in this study is carried out by purposive sampling method. Earnings quality is measured by Earnings Response Coefficient (ERC) and the firm value is measured with Price Book Value (PBV). Testing hypotheses using regression analysis. The results show that earnings quality has been proven to have positive influence on firm value with significant value 0,000. This show that in order to increase the firm value, it could increase its earnings quality
Growth dan Media Exposure terhadap Pengungkapan Islamic Social Reporting Nur Wahyu Ningsih; Ruslan Abdul Ghofur; Ranny Aprilia Pratiwi
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 1 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v4i1.2265

Abstract

This study is aims to examine the impact of growth and media exposure on Islamic Social Reporting disclosure. To measure the extent of Islamic social reporting, used a checklist that has been developed based on related rules and previous research. The research method used is this research is quantitative research methods, this method is called quantitative method because the research data in the form of numbers and analysis employed statistics. While for the type of data used in this study is secondary data, secondary data in this study in the form of annual report, sustainability report and financial statement companies listed on the Indonesian sharia stock index in 2016-2018. The method used in this research is quota sampling, There were 13 companies which fulfilled criterion as the research samples. The data collection method in this study is the documentation method, is collecting data from ISSI official website based on criteria and collecting data from the company’s official website. The results of this study showed that growth and media exposure no significant impact on Islamic Social Reporting.
GENDER AND FINANCIAL REWARDS: ACCOUNTING STUDENTS' INTEREST IN A CAREER AS A PUBLIC ACCOUNTANT Hasibuan, Abdul Nasser; Azim, Nik Mohd; Hardana, Ali; Nasution, Ananda Anugrah
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 1 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i1.8044

Abstract

The choice of operators that can be taken as someone who has an accounting education background, namely public accountants, government accountants, corporate accountants, and educator accountants. The difference in career choices is where accountants work. Public Accountants are independent accountants who work for the public interest. This research is empirical research with a quantitative approach that involves the use of statistical analysis. The study used primary data, the research sample consisted of 160 accounting students from 1 PTN and 3 PTS. The tool used in the research was logistic regression with SPSS software version 16. Research explains gender influences the intention of accounting students in for a career as a Public Accountant. However, consideration of financial rewards and the job market has not been able to provide empirical evidence of interest in accounting students for a career as a Public Accountant.
Analisis Sistem Informasi Akuntansi Siklus Pendapatan pada Industri Pertelevisian: Studi Kasus di LPP TVRI Stasiun Sumsel BABEL Muhammad Ryan Fahlevi
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 1 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v2i01.1501

Abstract

This study has two main objectives. The first aims to determine the application of the accounting information system procedures on the revenue cycle. Second, to determine the factors that constrain revenue cycle in thecompany. Data analysis method use disdescriptive qualitative analysis with case study approach. The analysisis done by describing the circumstances objectsordescribe real researchto identify and analyze problems faced by the Research object, and then be able to provide alternatives and suggestions of solving the problems faced. The analysisshowed that the accounting information system on there venue cycle LPP TVRI Sumsel Babel has someweaknesses, particularly in the sales procedure, billing to the customer receivables, and cashreceipts. The author provides recommendations that can be used to strengthen the control over these flaws.

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