cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. gresik,
Jawa timur
INDONESIA
Journal of Islamic Accounting and Tax (JIATAX)
Published by Universitas Muhammadiyah Gresik
ISSN : 26215063     EISSN : 26209144     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Islamic Accounting and Tax Journal (JIATAX) is a journal with peer-reviewed systems in the field of accounting and tax. This journal publishes research on Islamic accounting and taxation. JIATAX is open to all readers and academics who are looking for accounting research. JIATAX was published by the Accounting Study Program of the University of Muhammadiyah Gresik. This journal covers the following research topics: capital market financial accounting, sharia accounting, taxation, accounting information systems, behavioral accounting, and good corporate governance.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 2 No 1 (2019): Maret 2019" : 7 Documents clear
Analisis Faktor–Faktor yang Mempengaruhi Alokasi Anggaran Belanja Modal Agus Sukarno; Hadioetomo Hadioetomo; Agus Haryadi
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 1 (2019): Maret 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.352 KB) | DOI: 10.30587/jiatax.v2i1.1044

Abstract

Regional Autonomy intended that each region can be independent in conducting regional development in the form of capital cost in order to increase the area of fixed assets. The purpose of this study is to determine whether there is the influence of the Economic Growth, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Original Income Area, SiLPA, and Total Area against Capital Expenditure of the District/City in Indonesia. This study used secondary data obtained from the Supreme Audit Agency in 2017. The sample used in the study were 180 District/City located in Indonesia. The way to analyze the data by using multiple linier regression analysis. Based on the analysis stated that the variable Revenue Sharing Fund, Original Income Area, Total Area effect on Capital Expenditure. While Economic Growth, General Allocation Fund, Special Allocation Fund, SiLPA does not effect on Captital Expenditure.
Reaksi Pasar atas Manajemen Laba Fery Friyo Handoko; Mu'minatus Sholichah
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 1 (2019): Maret 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.427 KB) | DOI: 10.30587/jiatax.v1i2.987

Abstract

Abstract This research examine the capital market reaction on earnings management. Agency conflict represented by information asymetry caused earnings management. Managers have incentive to play accounting method and estimate to gain certain amount of earnings. Hereafter, investor have interest regarding their invesment decision. They rely on accounting information that represented in financial statement.Based on premise in Signalling Theory, we then hypothesized that investor would response any information addressed to them.Sample and population that used to test hypothesis taken from listed manufacturing company during 2015-2017. We documenting data from financial statement items. We obtain 40 manufacturing company that comply to purposive sampling requirement. We use simple regression to do data analysis. We found the empirical evidence that market reac the earnings management indication. There is empirical fact that cummulative abnormal return decreas when determinate by discretionarry accruals. This research conclude that market reacting the earnings management indication generally.
Pala “Kearifan yang Menyelamatkan” Kajian Kritis Pengakuan Biological Asset: PSAK 69 M. Dhanutirto F Tuwow
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 1 (2019): Maret 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v2i1.1100

Abstract

The aim of this research is to criticize the accounting treatment of biological assets regulated in PSAK 69. The research uses a critical paradigm, by lowering social theory and then formulated with a qualitative approach to ethnometodology studies, to see the meaning of daily activities which are agreed by the indigenous people of Moloku Kie Raha ( North Maluku). The majority of the population here are Nutmeg farmers, nutmeg is an economic and social symbol here. Interestingly, when the harvest arrives and the nutmeg that has fallen to the ground is entitled to be taken by anyone, except the owner of these assets. Here the author wants to criticize the recognition of biological asset objects in PSAK 69, where this kind of local wisdom is not heeded and stated in the rules that recognize it from the accounting side itself.
Perlakuan Akuntansi Aset Tetap Pompa Air pada Perusahaan Daerah Air Minum (Pdam) Giri Tirta Kabupaten Gresik Luchki Ary Triska Baskara
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 1 (2019): Maret 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v2i1.1151

Abstract

Air merupakan kunci utama kehidupan dan menjadi elemen penting dalam kegiatan ekonomi. Pemerintah melalui Pemerintah Daerah mempunyai tanggung jawab untuk menyelenggarakan penyediaan air bersih bagi masyarakat melalui Perusahaan Daerah Air Minum. Dalam kegiatan operasional nya, PDAM menggunakan pompa untuk mengalirkan air dari pengolahan hingga sampai ke pelanggan. Tujuan penelitian ini adalah untuk mengetahui bagaimanakah PDAM memperoleh pompa, metode apakah yang dipergunakan untuk mencatat penyusutan pompa tersebut serta apakah metode dan prosedur yang dipergunakan sudah sesuai dengan PSAK 16 tentang Aset & Penyusutan serta edaran PERPAMSI yang berisi gambaran umum, penjelasan detail, dan prosedur yang harus dilakukan dalam membuat laporan keuangan PDAM.
Konsep Profit and Loss Sharing (PLS) Berbasis Surah Al-Mulk Namira Amalia Assagaf
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 1 (2019): Maret 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v2i1.1279

Abstract

This study aims to restore human consciousness related to the concept of Profit and Loss Sharing (PLS) on the order of justice and welfare distribution based on Surah Al-Mulk. This research is a qualitative research with a descriptive-qualitative approach. The data collected in this study are secondary data obtained from literature studies of the literature related to problems in the study. The data obtained were then analyzed using descriptive analysis methods. The result of this research is that Al-Mulk surah is able to make people aware of always presenting Allah in all their activities, so that they can avoid the actions that He forbids. Therefore, this researcher uses surah al-Mulk as the basis for the application of the PLS concept.
Pengungkapan CSR Tentang Kinerja Keuangan dan Lingkungan Intan Novitasari; Darti Djuharni
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 1 (2019): Maret 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v2i1.1086

Abstract

This research was conducted to test the effect of CSR on financial performance and add environmental variables as intervening. This type of research is Explonatory research using financial data published on the Indonesia Stock Exchange (IDX). The study was conducted on manufacturing companies in the consumer goods industry sector for three years, namely 2015, 2016, and 2017. From the number listed, they were selected according to the criteria determined to be used as research samples. The number of companies that met the criteria for further analysis was thirteen companies with observations over three years. The results of this study indicate that CSR significantly influences the company's financial performance, and environmental performance as an intervening variable significantly influences the company's financial performance.
Pengaruh Sanksi Pajak, Tax Amnesty, dan Pengetahuan Pajak terhadap Kepatuhan Pajak Rizal Nasrullah Al Abbas; Tumirin Tumirin
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 1 (2019): Maret 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v2i1.1321

Abstract

This study aims to determine the effect of tax sanctions, tax amnesty, tax knowledge on the level of personal taxpayer compliance. This study uses a quantitative approach. The sample in this study was 80 WPOP registered in North Gresik Small Taxpayer Office using a purposive sampling technique. The data analysis technique uses multiple linear regression. The results of this study indicate that there is a significant effect of tax sanctions on WPOP taxpayer compliance which is registered at North Gresik KPP. There is no effect of tax amnesty on WPOP taxpayer compliance registered at North Gresik Small Tax Office. Tax knowledge has a significant effect on WPOP taxpayer compliance that is registered at North Gresik KPP.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol 5 No 2 (2022): September 2022 Vol 4 No 1 (2021): Maret 2021 Vol 3 No 2 (2020): September 2020 Vol 3 No 1 (2020): March 2020 Vol 2 No 2 (2019): September 2019 Vol 2 No 1 (2019): Maret 2019 Vol 1 No 2 (2018): September 2018 Vol 1 No 1 (2018): Maret 2018