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FINANSIA : Jurnal Akuntansi dan Perbankan Syariah

FINANSIA
Website

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 211 Documents

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Faktor - faktor yang Mempengaruhi Manajemen Laba Perusahaan Nanda Ayu Cahyaning Thyas
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

Abstract : This study aims to determine and analyze the effect of leverage, firm size, free cash flow, and operating cash flow on the earnings management of the food and beverage subsector companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The population in this study were 26 companies. The technique of determining the sample using purposive sampling technique, so that the final sample obtained was 12 companies. The data used are secondary data obtained from the financial statements of the food and beverage sub-sector companies listed on the Stock Exchange in the 2015-2018 period. The data analysis technique used is the classic assumption test and multiple linear regression analysis with the help of the application SPS version 21. Based on the results of the study showed that leverage, free cash flow, and operating cash flow have no effect on earnings management, while firm size affects earnings management.

Effect of Frequency of Interim Financial Reporting on Information Asymmetry and Cost of Equity in Companies Listed in Jakarta Islamic Index 2012-2018 Ahmad Rosyid; Alvita Tyas Dwi Aryani
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

The purpose of this research is to find out the relationship between the frequency of interim financial reporting with information asymmetry and cost of equity for issuers in the Jakarta Islamic Index for the period 2012 to 2018. Research findings on 84 companies, namely (1) there is no relationship between the frequency of interim financial reporting with information asymmetry (2 ) there is no relationship between the frequency of interim financial reporting with the cost of equity. The absence of this relationship is caused by (1) interim financial reporting frequency data that are not different between issuers (2) research settings.

Analisis SWOT Digital Banking di BRI Syariah KCP Tulang Bawang Barat Putri Lestari; Liberty Liberty; Aisyah Sunarwan
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

Penelitian ini dilakukan untuk mengetahui pengimplementasian analisis SWOT Digital Banking di BRI Syariah KCP Tulang Bawang Barat. Masalah dalam penelitian ini ialah untuk melihat apakah pengimplementasian digital banking sudah diterapkan dengan baik dengan melihat kekuatan, kelemahan, peluang serta ancaman yang dimiliki bank dengan menggunakan analisis SWOT. Metode penelitian yang digunakan ialah penelitian kualitatif dengan analisis deskriptif. Teknik pengumpulan data yang digunakan ialah wawancara dan kuesioner yang disebarkan ke 98 responden yang kemudian dimasukan ke dalam tabel Matriks SWOT kemudian data diolah kemudian diperoleh besaran sumbu X dan sumbu Y maka dilanjutkan ke dalam gambar diagram cartesius. Hasil penelitian ini menunjukan bahwa analisis SWOT sumbu X sebesar 3,7 dan sumbu Y sebesar 2,2. Dimana setelah di gambarkan kedalam diagram cartesius bahwa bank berada padakuadran I (Growth) dimana bank BRI Syariah KCP Tulang Bawang Barat perlu menerapkan strategi OS (Oriented Strategy).

Analisis Rasio Keuangan terhadap Struktur Modal (Perusahaan Makanan dan Minuman di BEI 2015-2018) Melia Sari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Capital structure is a picture of a company's finances that is a source of discussion within the company. This study discusses to analyze and analyze the financial ratio analysis of the Capital Structure of the food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) in 2015-2018. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (BEI) in 2015-2018 using purposive sampling techniques, obtained 12 companies that meet the sample criteria. The method used is multiple linear regression. The results of this study indicate that profitability, liquidity, and asset structure affect the capital structure. While company size, company growth, and business risk did not increase on capital structure.

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

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.

Penentu Struktur Modal: Bukti dari Perusahaan Syariah di Indonesia Habibur Rachman Nur
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Abstract: Capital structure decisions are one of the most important issues in financial management that can contribute to maximizing corporate value. Likewise, capital structure decisions affect capital costs and capital budgeting decisions. The purpose of this study is to examine the effect of selected variables on leverage in accordance with the empirical investigation of Özde Öztekin, most determinants of companies, industries, and macroeconomics are company size, tangibility, industrial leverage, profit, and inflation that connect structure theory capital based on corporate financing in sharia companies in Indonesia using multiple regression analysis. Samples used from companies that consistently registered in the Jakarta Islamic Index (JII) during the period 2016 to 2018 were 18 companies. The results show that industrial leverage variable has a significant positive relationship with leverage in accordance with the trade off theory, the greater the industry leverage, the higher the debt financing. And there is a significant inverse relationship between earnings and leverage based on the pecking order theory, the more profits a company gets the less debt it uses Keywords: Capital structure, Sharia Companies, Jakarta Islamic Index, Indonesia.

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 : 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 ".

Penerapan Pembiayaan Murabahah pada Kantor Kas BMT Dana Barokah Muntilan Kabupaten Magelang Dian Junitasari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Penelitian ini bertujuan untuk mengetahui procedure pembiayaan murabahah dan penerapan pembiayaan murabahah pada BMT Dana Barokah. Dalam melakukan penelitian ini penulis memilih subyek pada kantor kas BMT Dana Barokah Muntilan. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan melakukan wawancara langsung dengan nasabah dan karyawan BMT. Hasil studi yang penulis dapatkan dari penelitian ini adalah procedure dalam pengajuan pembiayaan murabahah melalui tiga tahap yaitu memenuhi persyaratan sebagai pemohon, selanjutnya coordinator pembiayaan mengumpulkan berkas yang diajukan oleh pemohon berfungsi untuk melakukan survey, kemudian koordinator pembiayaan melakukan analisa dari hasil survey terhadap calon nasabah jika layak kemudian dilakukan pencairan dana. Penerapan pembiayaan murabahah pada BMT Dana Barokah yaitu Dalam penerapan pembiayaan murabahah didasarkan pada dua elemen pokok yaitu harga beli serta tambahan biaya keuntungan sesuai dengan kesepakatan. Beberapa karakteristik pembiayaan murabahah yaitu nasabah harus mengetahui tentang biaya-biaya yang terkait seperti biaya administrasi dan harga pokok barang beserta tambahan keuntungan yang ditetapkan dengan presentase dari total harga. Barang yang dijual adalah barang yang halal dan barang kebutuhan nasabah yang dibayar dengan uang, barang yang diperjualbelikan sesuai kebutuhan nasabah harus dimiliki penjual dan mampu menyerahkan kepada pembeli. Pembayaran dapat dilakukan dengan angsuran atau tunai dengan jatuh tempo sesuai dengan kesepakatan yang telak dibuat antara pihak BMT dan Nasabah.

Pengaruh Kompleksitas Pajak terhadap Kepatuhan Wajib Pajak: Apakah Kultur Nasional Memiliki Peran? Viliona Viliona; Ari Budi Kristanto
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

This study examines the effect of tax complexity on tac compliance, and examines the effect of national culture as moderating variables between the relationship of tax complexity and tax compliance. Moreover, the national culture itself consist of 6 dimensions, namely masculinity, individualism, uncertainty avoidance, power distance, short-term normative orientation, and indulgences. The population in this study are all countries around the world. The sample consist of countries that were included in the studies of Tax Effort 2015 and National Culture 2015. After sorting the data based on the variables, the sample were 45 countries. The analysis technique is using Moderated Regression Analysis (MRA). Before conducting the test, the data was tested using the classical assumption test. The result showed that tax complexity had no effect on tax compliance (beta -0,307; significance 0,426). This study also proves that national culture with the dimensions of masculinity, individualism, uncertainty avoidance, power distance and indulgence as moderating variables can strengthen the negative relationship between tax complexity and tax compliance. In addition, the dimension of short-term normative orientation cannot moderate the relationship between tax complexity and tax compliance. This research can be used as an evaluation material for the government in considering the role of national culture in solving problems related to non-compliance with taxpayers in a country. Keywords: Tax Complexity, Tax Compliance, and National Culture

Perbedaan Pemahaman Mahasiswa Akuntansi Syariah Dan Manajemen Haji dan Umrah terhadap Mata Kuliah Kewirausahaan Muhammad Ryan Fahlevi
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Abstrak : Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan pemahaman antara mahasiswa Akuntansi Syariah dan Manajemen Haji dan Umrah terhadap mata kuliah Kewirausahan di Fakultas Ekonomi dan Bisnis Islam (FEBI) IAIN Metro. Data ipada ipenelitian iini imenggunakan ikuisioner iyang idisebarkan ilangsung ikepada i158 imahasiswa iAkuntansi idan iManajemen iHaji idan iUmrah isemester i4 iyang imasih iaktif isampai idengan itahun iajaran i2019/2020 idan itelah imenyelesaikan imata ikuliah iKewirusahaan. iMetode ianalisis idata idalam ipengujian ipenelitian iini imenggunakan iuji iMann-Whitney. iPendekatan iyang idigunakan idalam ipenelitian iini iadalah ipendekatan ikuantitatif. iHipotesis idalam ipenelitian iini imenyimpulkan ibahwa ipemahaman imenunjukan ibahwa inilai iAsymp.Sig i0.394 i> i0.05 yang berarti tidak terdapat perbedaan pemahaman mata kuliah Kewirausahaan antara Mahasiswa Akuntansi Syariah dan Manajemen Haji dan Umrah.Kata Kunci : Kewirausahaan, Pemahaman, Perencanaan, Produksi, Manajemn pemasaran

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Contact Name
Agus Alimuddin

Contact Email
agusalimuddin13@gmail.ac.id

Phone
+6281369463449

Journal Mail Official
finansia@metrouniv.ac.id

Editorial Address
Rumah Jurnal, Lecturer's Building, 2nd Floor. Jl. Ki Hajar Dewantara Kampus 15 A Iringmulyo Metro Timur Kota Metro Lampung 34111

Location
Kota metro,

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INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Agus Alimuddin

Contact Email agusalimuddin13@gmail.ac.id

Phone +6281369463449

Journal Mail Official finansia@metrouniv.ac.id

Editorial Address Rumah Jurnal, Lecturer's Building, 2nd Floor. Jl. Ki Hajar Dewantara Kampus 15 A Iringmulyo Metro Timur Kota Metro Lampung 34111

Location Kota metro, Lampung INDONESIA

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Abstract

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Abstract

Contact Name
Agus Alimuddin

Contact Email
agusalimuddin13@gmail.ac.id

Phone
+6281369463449

Journal Mail Official
finansia@metrouniv.ac.id

Editorial Address
Rumah Jurnal, Lecturer's Building, 2nd Floor. Jl. Ki Hajar Dewantara Kampus 15 A Iringmulyo Metro Timur Kota Metro Lampung 34111

Location
Kota metro,

Lampung

INDONESIA