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Journal of Islamic Accounting and Tax (JIATAX)

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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 49 Documents

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Faktor-Faktor yang Berpengaruh terhadap Penentuan Materialitas dalam Audit Laporan Keuangan Galuh Artika Febriyanti
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 2 (2018): September 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

The aim of this research to examine empirically whether independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk partially dan simultaneously influence towards materiality determination on audit financial statements. Research method used to examine hypotheses uses simple regression analysis to partially examine the effect of independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk towards materiality determination on audit financial statements. Multiple regression analysis also used to examine simultaneously the effect of independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk towards materiality determination on audit financial statements. The results showed partially independence auditor, professionalism, auditor’s experience has not effect towards materiality determination on audit financial statements. The results also showed partially auditor’s experience, audit structure, audit quality, and audit risk effect towards materiality determination on audit financial statements. Simultaneously examination showed independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk affect towards materiality determination on audit financial statements.

Mengungkap Realitas Kepatuhan Wajib Pajak Pasca Tax Amnesty Sulistiowati Sulistiowati; Syaiful Syaiful
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 2 (2018): September 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Penelitian ini bertujuan untuk mengungkap serta memaknai tentang kepatuhan wajib pajak pasca tax amnesty dari sudut pandang wajib pajak orang pribadi dan konsultan pajak. Penelitian dilakukan dengan menggunakan metode penelitian kualitatif, dengan paradigma interpretif. Sumber data yaitu data primer yang diperoleh dari hasil wawancara mendalam dengan beberapa informan yang memenuhi kriteria dalam penelitian ini. Hasil penelitian ini yaitu wajib pajak memaknai kepatuhan pasca tax amnesty sebagai suatu tarif matematis untuk menebus kesalahan dalam pelaporan pajak. Tax amnesty sebagai kesempatan emas untuk menghindari pengawasan dan pemeriksaan pajak. Konsultan pajak memaknai kepatuhan pasca tax amnesty sebagai suatu dilema yang dialami oleh wajib pajak karena unsur keterpaksaan dan ketakutan terhadap ancaman peraturan. Tax amnesty tidak secara otomatis meningkatkan kepatuhan wajib pajak. Indonesia dapat menciptakan kepatuhan sukarela apabila pemerintah mengubah definisi pajak menjadi kontraprestasi secara langsung dan bersentuhan dengan aktivitas kehidupan sehari-hari masyarakat.

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

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.

Good Corporate Governance dan Kinerja Non Keuangan Retno Wulandari; Tumirin Tumirin; Suwandi Suwandi
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 2 (2018): September 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

The purpose of the research is to know the relationship between corporate governance and non financial corporate performance. The rating of corporate governance perception index (CGPI) is used by the Indonesian Intitute for Corporate Governance to meansure the corporate governance implementation, employee productivity as a business internal prespective measurement, and employee development corverage as a learning and growth perspective measurement. This research also uses control variable that are activa composition and growth opportunities. Using a multiple regression to test the hypothesis that corporate governance and non financial corporate performance are positively related. The analysis shows that there is a significant positive relationship between corporate governance index and employee productivity, but there is no significant positive between corporate governance and employee development coverage.

Structural Equation Modeling (SEM): Bergunakah bagi Penelitian Akuntansi? Maria Assumpta Evi Marlin
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 2 (2018): September 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Perkembangan penelitian dalam bidang akuntansi memberikan ruang yang semakin luas bagi para peneliti dalam melakukan penelitian. Penelitian dapat dilakukan dengan metode kualitatif ataupun kuantitatif. Penelitian kuantitatif merupakan penelitian yang sistematis dan bebas nilai. Structural equation modeling (SEM) merupakan salah satu model statistik yang menjelaskan hubungan antar banyak variabel (Hair et al., 2010: 609). Penelitian ini bertujuan untuk mengetahui kemungkinan penggunaan SEM dalam penelitian dibidang akuntansi. Beberapa peneliti (Nachtigall et al., 2003; Shah dan Goldstein, 2005; Golob, 2001; Azim, 2012) menyatakan bahwa SEM merupakan teknik untuk menspesifikasi, mengestimasi, dan megevaluasi model regresi silmutaneous equation modeling yang dikembangkan dalam ekonometrika dan measurement model yang dikembangkan dalam variabel yang tidak dapat diobservasi secara langsung. SEM sering juga disebut dengan model LISREL (linear structural relations) dimana structural relation mengacu pada konsep utama dari SEM yaitu memfasilitasi hubungan antar variabel laten (Nachtigall et al., 2003; Lybaert, 1998; Golob, 2001). Penelitian ini menggunakan metode studi pustaka. Hasil penelitian ini menunjukkan bahwa bahwa SEM dapat digunakan untuk menganalsis hubungan variabel-variabel yang tidak dapat diamati, walaupun dalam bidang akuntansi tidak semua variabelnya merupakan variabel yang dapat diamati secara langsung. Sebagai contoh, dalam bidang auditing, akuntansi manajemen, akuntansi perilaku, dan pendidikan akuntansi terdapat banyak variabel yang tidak dapat diamati, seperti dalam penelitian yang dilakukan oleh Azim (2010), Sánchez et al., (2010), Massaro et al. (2015), dan Öhman et al., 2011. Oleh karena itu dapat dikatakan bahwa SEM merupakan alat yang berguna dalam penelitian akuntansi.

Penganggaran Daerah: Dinamika Politik Menuju Konsensus Muhammad Aufa
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 2 (2018): September 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

This study aims to find out how the political process in preparing the budget carried out by local government institutions in reaching consensus. Budget politics is interpreted as an effort made by the actors (legislative and executive) to fight for the interests of the community. However, the implementation of budget discussions that produce budget legitimacy is still of a formal legal nature. The study was conducted using a critical paradigm approach with the analysis tool of Habermas the theory of communicative action. This theory emphasizes the realization of mutual communication over each other's consciousness without any pressure from any party. So that the communication model that is built is dialogic to achieve mutual understanding. To achieve effective communication, it must fulfill claims of validity consisting of comprehensibility, truth, sincerity, and rightness. Data collection techniques using the method of observation, in-depth interviews, and documentation. In the view of Habermas the theory of communicative action, the rationality that guides the actions of the actors is instrumental rationality and target (strategic) rationality. Weaknesses in the validity of honesty claims have implications for the quality of consensus that is not good so it does not show a budget based on communicative rationality

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

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

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

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

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.

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