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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 49 Documents
 1   2   3   4   5 
Pengaruh Profitabilitas, Kepemilikan Institusional, Kebijakan Dividen dan Leverage Terhadap Nilai Nuri Ari Hidayat; Umaimah Umaimah
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i2.2563

Abstract

This study aims to determine how much influence profitability, institutional ownership, dividend policy, and leverage on firm value at LQ 45 companies in 2016-2019. This research uses quantitative methods and uses secondary data as a data source. The sampling technique used was the purposive sampling technique and obtained data of 108 company samples. The data analysis technique used is multiple linear regression analysis. The results showed that profitability, which is proxied by return on equity (ROE), affects firm value. Institutional ownership variable which is proxied by institutional (INST) and dividend policy which is proxied by dividend payout ratio (DPR) does not affect firm value. The leverage variable which is proxied by the debt to asset ratio (DAR) affects firm value in a negative direction.
Hubungan Siklus Hidup Perusahaan dan Manajemen Laba: Good Corporate Governance sebagai Variabel Moderating Suwarno Suwarno
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i2.2340

Abstract

The purpose of this study is to determine the relationship of the corporate life cycles to earnings management and analyze Good Corporate Governance to moderate the relationship between the corporate life cycles with earnings management. This research use as quantitative approach using secondary data. The sampling technique uses purposive sampling method. The total sample used in this study were 75 company samples. The analysis technique used in this study is the Structural Equation Modeling-Partial Leasr Square (SEM-PLS) method using WarpPLS Version 5.0 Software. The results showed that the company’s life cycle variables influence earnings management and GCG can moderate the company’s life cycle relationship with earnings management so as to waked earnings management actions.
Analisis Beberapa Faktor Yang Berpengaruh terhadap Penggunaan Informasi Akuntansi pada Usaha Kecil dan Menengah Seftianita Nirmalasari
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i2.2439

Abstract

Small and medium enterprises are the largest economic community in Indonesia and are one of the factors of economic growth after the economic crisis. In addition, small and medium-sized businesses open up quite large job opportunities. Accounting information is one of the important things for the development of small and medium enterprises. Soo this research, the writer wants to analyze more clearly several factors that influence the use of accounting information in small and medium enterprises in the Pudak city Gresik. The population in this study was the owners/managers of small and medium enterprises in Pudak city Gresik. The number of samples studied was 86 respondents. The sampling method was used a random sampling technique. The data analysis used multiple linear regression analysis with the help of the SPSS program. The results of data analysis show that business scale, business age, accounting knowledge, and accounting training are found to have a positive and significant effect on the use of accounting information in small and medium enterprises in the Pudak city Gresik.
Fobia Wajib Pajak Untuk Mengungkapkan Harta Fellyana Nadia Putri; Umaimah Umaimah
JIATAX (Journal of Islamic Accounting and Tax) Vol 4 No 1 (2021): Maret 2021
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v4i1.2932

Abstract

This study aims to reveal the meaning of phobia that is felt by taxpayers in disclosing their assets. This study used a qualitative method with a transcendental phenomenological approach by Edmund Huserl. The number of informants in this study were 3 people including taxpayers, tax authorities and tax consultants. To form informant awareness, data collection was carried out by conducting in-depth interviews with the three informants. The meaning of the phobia revealed is that the taxpayer's phobia in disclosing assets is a form of calculation of profit and loss and a reflection of the taxpayer's faith.
Penerapan PSAK No. 16 tentang Aset Tetap pada PT. Surya Pertiwi Nusantara Stephanie Swikno
JIATAX (Journal of Islamic Accounting and Tax) Vol 4 No 1 (2021): Maret 2021
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v4i1.2687

Abstract

Business is experiencing a very rapid development in the era of globalization. A growing business will always provide demands for the reliability and relevance of the company's financial statements. Therefore, it takes appropriate standards to compare how financial statements should be presented based on applicable and generally accepted standards. In Indonesia, the standard is regulated by a professional organization that houses all Indonesian Accountants commonly referred to as the Indonesian Accounting Association (IAI) which has the authority to set guidelines in the making of accounting financial statements, namely the Statement of Financial Accounting Standards (PSAK). Each company is required to always comply with all regulations listed in the PSAK because the fairness of all company transactions refers to this standard. Pt. Surya Pertiwi Nusantara is a manufacturing company engaged in sanitary with total use of fixed assets based on its acquisition in 2020 is Rp. 688,925,058,291 of the company's total assets Of Rp. 817,588,326,530 or more than 50% of the company's total assets. Based on research, it can be concluded that overall PT. Surya Pertiwi Nusantara has implemented the guidelines well. However, there are some things that are still not fully in accordance with psak guideline number 16. Keywords : Fixed Assets, PSAK number 16
Dari Jama'ah untuk Jama'ah: Makna Akuntabilitas Masjid aufa, muhammad
JIATAX (Journal of Islamic Accounting and Tax) Vol 5 No 2 (2022): September 2022
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v5i2.4939

Abstract

As a public organization, the role of the mosque is required to be more than just a place of worship, but to be part of efforts to improve the welfare of the ummah. So then there needs to be accountability as a form of good mosque governance. This study aims to gain an understanding of the meaning of accountability for the presentation of mosque financial reports in Gresik district. This research method uses a qualitative research approach by presenting an interpretive paradigm. The study used in this research is transcendental phenomenology. Two informants have provided explanations of their experience in managing mosques. The results of this study reveal that the meaning of accountability for mosque managers is a form of responsibility received from the congregation for the prosperity of the congregation.
Pengaruh Struktur Audit, Konflik Peran, Ketidakjelasan Peran, dan Komitmen Organisasi terhadap Kinerja Auditor Nanda Elfianita Ramadhani
JIATAX (Journal of Islamic Accounting and Tax) Vol 4 No 1 (2021): Maret 2021
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v4i1.4318

Abstract

This study aims to obtain empirical evidence of the effect of audit structure, role conflict, role ambiguity, and organizational commitment on auditor performance. The subjects in this study are auditors who work at KAP in Java and Bali and are registered with IAPI. The method used is purposive sampling. The number of questionnaire data used in this study was 40 data. The analysis used in this study is multiple linear regression analysis. The results obtained in this study are audit structure has no effect on auditor performance, role conflict and organizational commitment have a positive effect on auditor performance, and role ambiguity has a negative effect on auditor performance.
Menggali Makna Penerapan Akuntansi Lingkungan dalam Pengelolaan Limbah Rumah Sakit Novrida Qudsi Lutfillah; Yustin Nur Fauziah; Jaswadi Jaswadi
JIATAX (Journal of Islamic Accounting and Tax) Vol 4 No 1 (2021): Maret 2021
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v4i1.3484

Abstract

The purpose of this study is to reveal the value in the application of environmental accounting for hospital waste management. This type of qualitative research with the object under study is Muhammadiyah Hospital Lamongan. The results show that the hospital has managed hospital waste according to the rules, it's just that the waste management transaction has not been made a separate report. The application of environmental accounting at Lamongan Muhammadiyah Hospital is a form of hospital responsibility towards the environment based on the values of Istiqomah and Amanah.
Nilai-Nilai Budaya “Taneyan Lanjang” Menjadi Ruh Pengelolaan Keuangan Usaha Keluarga di Madura: Sebuah Studi Etnografi Lukman Hakim; Achdiar Redy Setiawan; Robiatul Auliyah
JIATAX (Journal of Islamic Accounting and Tax) Vol 4 No 1 (2021): Maret 2021
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v4i1.5454

Abstract

This study seeks to uncover the practices of financial management of family business activities carried out by UD. Avien.The purpose of this study is to determine the pattern of financial management and the meaning of the perpetrators about all of their business activities. This research is a qualitative research through ethnographic approach. The main spirit values of Taneyan Lanjang has given colour at all stages of business financial management. The results of the study illustrate how the values of the Taneyan Lanjang culture are able to be in harmony with the business of financial management, which can create the value of awareness, religiosity, and profit sharing within the framework of kinship.

Page 5 of 5 | Total Record : 49

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