Journal of Islamic Accounting and Finance Research
Journal of Islamic Accounting and Finance Research (JIAFR) is a peer-reviewed journal published twice a year (April and October) by the Department of Sharia Accounting Faculty of Islamic Economics and Business, Universitas Islam Negeri (UIN) Walisongo Semarang Indonesia. JIAFR aims to publish articles in the field of Islamic Accounting and Finance that provide a significant contribution to the development of accounting practices and professions in Indonesian even the world. JIAFR accepts both quantitative and qualitative approaches by English Language manuscripts relating to Islamic Financial Accounting, Management Accounting, Taxation, Islamic Behavior Accounting, Accounting Information System, Auditing, Public Sector Accounting, and Islamic Financial Performance.
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<![CDATA[THE EFFECT OF INTELLECTUAL CAPITAL AND NETWORKING ON THE ORGANIZATIONAL VALUES OF ISLAMIC BOARDING SCHOOLS (A CASE STUDY ON KHALAF ISLAMIC BOARDING SCHOOLS IN DEMAK) ]]>
<![CDATA[Sari, Alifah Ratna]]>;
<![CDATA[Prasetyoningrum, Ari Kristin]]>;
<![CDATA[Hartono, Setyo Budi]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2020.2.1.5044
<![CDATA[Purpose - This study aims to determine the effect of intellectual capital and networking on the organizational values of Islamic boarding schools seen from the resources they have.Method - The population in this study is the khalaf Islamic boarding schools in Demak Regency. The sampling technique is done by purposive sampling which is a sample selection technique using certain criteria or considerations. Samples taken as many as 40 boarding schools. Data testing is done by SEM-PLS and processed using the WarpPLS 5.0 program.Result - The analysis shows that intellectual capital has a positive and significant effect on the organizational values of Islamic boarding schools as evidenced by a positive path coefficient (0.306) and a significance value <0.05 (P-value 0.017). Likewise, the network has a positive and significant effect on the organizational values of Islamic boarding school as evidenced by a positive path coefficient (0.324) and a significance value <0.05 (P-value 0.012).Implication - It is expected that khalaf Islamic boarding schools will pay attention to the importance of intellectual capital, both from human capital, structural capital and relational capital and networking to improve organizational values but not to erase the classical boarding school tradition.Originality - The originality of this study is the object of the research. If previous researches conducted research on economic and banking organizations, this research used Islamic education organizations (khalaf Islamic boarding schools) as the object of research.]]>
<![CDATA[RELIGIOSITY AS THE MODERATING EFFECT OF DIAMOND FRAUD AND PERSONAL ETHICS ON FRAUD TENDENCIES ]]>
<![CDATA[Istifadah, Rikyan Ulil]]>;
<![CDATA[Senjani, Yayu Putri]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2020.2.1.4712
<![CDATA[Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating variable.Method - The study was conducted by survey method. The samples are amil zakat in Yogyakarta. Data analysis in this study applied multiple linear regression analysis with IBM SPSS version 22. The instruments were adopted from previous research.Result - The results of data analysis in this study show that there are positive influences between elements of diamond fraud (pressure, opportunity, rationalization, capability) on the fraud tendency (assets misappropriation) but personal ethics do not influence the fraud tendency. While the understanding of religiosity is able to moderate elements of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics.Implication - Future research can expand the object of research in several other provinces. In addition, fraud theory used is Fraud Diamond Theory. Whereas now there has been an increase in the cause of fraud, which is arrogance and evolved into Fraud Pentagon Theory, so that the next arrogance variable can be added as an independent variable.Originality - This reseacrh is still using samples in one province, and Amil Zakat sample was chosen as a sample because based on data submitted by BAZNAS.]]>
<![CDATA[ETHIC AND THE AFFECTING FACTORS: INSIGHTS FROM SHARIA ACCOUNTING STUDENTS ]]>
<![CDATA[Istiariani, Irma]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2020.2.1.5037
<![CDATA[Purpose - The purpose of this study was to explore many factors that affect the accounting students? ethics such as intellectual, emotional and spiritual quotients.Method - The data of this study were obtained from questionnaires. The sample consists of 90 Sharia Accounting students who studied at the FEBI UIN Walisongo. The sample was collected by purposive sampling method and it was analysed with SPSS. Result - The result shows that there are three factors affecting the students? ethics. They are intelligence, emotional and spiritual quotients. The emotional and spiritual quotients have the positive effect on students? ethics. The intelligence quotients has a negative effect on the students? ethics.Implication - This study suggests to improve students? emotional and spiritual quotients for better students? ethics quality.Originality - This research is the first study that researched about the ethical students in Sharia Accounting students.]]>
<![CDATA[DETERMINANTS IN DETECTING FRAUD TRIANGLE OF FINANCIAL STATEMENTS ON COMPANIES REGISTERED IN JAKARTA ISLAMIC INDEX (JII) PERIOD 2012-2018 ]]>
<![CDATA[Budiyono, Iwan]]>;
<![CDATA[Arum, Melati Sari Dewi]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2020.2.1.4818
<![CDATA[Purpose - The purpose of study was to examine the effect financial statement fraud based on the fraud triangle with a number of variables such as financial stability, external pressure, financial target, personal financial needs, opportunity and rasionalization in companies listed in Jakarta Islamic Index (JII) period 2012-2018.Method - The population are all companies listed in JII period 2012-2018. The sample is 6 companies that were feasible to analyze. The data used in this research is secondary data obtained from the annual report. The data analysis model applied multiple linier regression data panel using SPSS 25.Result - The results showed that the fraud triangle in the categories of financial stability, external pressure, financial targets, personal financial needs, opportunity and rationalization simultaneously affect the fraudulent financial statements. Furthermore financial stability, personal financial needs and opportunity partially negatively related and had no significant effect on financial statement fraud; while external pressures, financial targets and rationalization have positive and significant effects on financial statement fraud on companies listed in JII period 2012-2018.Implication - Companies Registered in JII are suggested to improve the financial performance in accordance with sharia principles.Originality - This research is the first study using multiple linier regression data panel.]]>
<![CDATA[COSO-BASED INTERNAL CONTROL: EFFORTS TOWARDS GOOD UNIVERSITY GOVERNANCE ]]>
<![CDATA[Junusi, Rahman El]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2020.2.1.4773
<![CDATA[Purpose - The purposes of this study are to determine the implementation of internal control, to determine the application of good university governance, and to determine the effect of internal control on good university governance.Method - The research design is a survey with a quantitative approach. The object of research is UIN Walisongo that has carried out an institutional transformation. The population in this study is all structural officials at UIN Walisongo with 184 people in total. From the distribution of questionnaires, 106 questionnaires were obtained. The analysis technique used is descriptive analysis and Structural Equation Modeling (SEM) analysis with the AMOS program.Result - The results showed that the application of internal control was carried out in the good category, the application of university governance was in the very good category, and internal control had a significant effect on good university governance.Implication - The result of the study provide further confirmation of internal control with good university governance. This study, carried out in one educational institutions, therefore more educational institutions are needed to be examined so that the result can be generalized.Originality - The research focuses on educational institutions that specialize in teaching, research and community service. Especially the dimensions of risk analysis are generally discussed in profit organizations.]]>
<![CDATA[DESIGN OF FINANCIAL STATEMENT PREPARATION BASED ON SAK EMKM USING MICROSOFT EXCEL ]]>
<![CDATA[Afif, Ifa Rosania]]>;
<![CDATA[Nawirah, Nawirah]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2020.2.1.5156
<![CDATA[Purpose - Micro, Small and Medium-sized Enterprises (MSMEs) are a pillar of the Indonesian economy, as evidenced by the ability of MSMEs to save the economy in Indonesia during the monetary crisis in 1998. There was a significant increase in the number of MSMEs in Indonesia, inseparable from the problems that caused the failure of MSME actors. Among the affecting factors are the simple management, lack of supervision of the production process and the quality caused by the system on the entity, the simple recording of financial statements, and limited market access. The purpose of this study is to facilitate the MSMEs XXX in preparing financial statements based on SAK EMKM using Microsoft Excel software.Method - This research uses a qualitative approach. The location of this research is MSMEs XXX which is located on Sunan Muria II Street No. 16 Malang. The data collection uses observation and interview techniques directly to researchers, the analytical method used is hermeneutics which means an approach to analyze and interpret data centered on the meaning of qualitative data.Result - The design of financial report preparation based on SAK EMKM using Microsoft Excel in MSMEs XXX includes income statement, financial position report, and notes on financial statements. The MSMEs found problems in preparing the financial statements because of the lack of adequate resources and supporting software.Implication - UMKM xxx is expected to be able compile financial statements based on SAK EMKM with microsoft excel software.Originality - This research is the first study at UMKM xxx by making financial reports based on SAK EMKM with microsoft excel software .]]>
<![CDATA[THE IMPLEMENTATION OF SHARIA AUDIT PROCESS, IMPLICATION OF SHARIA REGULATORY AND HUMAN RESOURCE ASPECTS ]]>
<![CDATA[Rizqiani, Dian]]>;
<![CDATA[Yulianto, Agung]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2020.2.1.5220
<![CDATA[Purpose - Audit in Islamic Finance Institute (IFI) is important factor to ensure sharia compliance. This study aims to analyze the factors influencing the process of sharia audit in the IFI.Method - The population of this research is all of the intern auditor board Sharia Business Unit in Bank Jateng as many as 22 auditors. Sampling technique in this research is census sampling. The method of data collection used is questionnaire. The data analysis used are regression square linear and percentage descriptive analysis. There are three variables in this research which are regulation aspect, sharia resource development, and sharia audit.Result - The square linear regression analysis used SPSS for Windows Version 20 obtained the equation. The conclusion of this research is regulation toward the influence to the sharia audit, but sharia resource aspect is not. regulation and sharia resourch development toward the influence to the sharia audit.Implication - The suggestions for the next reseacher is multiply the sample and refference of research and choose Sharia Supervisory Board (SSB) as the respondent for get the relevant result.Originality - This research empirically examines the factors that influence the implementation of sharia audits at the Central Java Islamic bank. The type of research used is quantitative, because from a number of references found, the topic of sharia auditing that is widely studied is the level of concept with qualitative research type.]]>
<![CDATA[Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies ]]>
<![CDATA[Istifadah, Rikyan Ulil]]>;
<![CDATA[Senjani, Yayu Putri]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
Show Abstract
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DOI: 10.21580/jiafr.2020.2.1.4712
<![CDATA[Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating variable.Method - The study was conducted by survey method. The samples are amil zakat in Yogyakarta. Data analysis in this study applied multiple linear regression analysis with IBM SPSS version 22. The instruments were adopted from previous research.Result - The results of data analysis in this study show that there are positive influences between elements of diamond fraud (pressure, opportunity, rationalization, capability) on the fraud tendency (assets misappropriation) but personal ethics do not influence the fraud tendency. While the understanding of religiosity is able to moderate elements of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics.Implication - Future research can expand the object of research in several other provinces. In addition, fraud theory used is Fraud Diamond Theory. Whereas now there has been an increase in the cause of fraud, which is arrogance and evolved into Fraud Pentagon Theory, so that the next arrogance variable can be added as an independent variable.Originality - This reseacrh is still using samples in one province, and Amil Zakat sample was chosen as a sample because based on data submitted by BAZNAS.]]>
<![CDATA[Ethic and the affecting factors: Insights from sharia accounting students ]]>
<![CDATA[Istiariani, Irma]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.21580/jiafr.2020.2.1.5037
<![CDATA[Purpose - The purpose of this study was to explore many factors that affect the accounting students’ ethics such as intellectual, emotional and spiritual quotients.Method - The data of this study were obtained from questionnaires. The sample consists of 90 Sharia Accounting students who studied at the FEBI UIN Walisongo. The sample was collected by purposive sampling method and it was analysed with SPSS.  Result - The result shows that there are three factors affecting the students’ ethics. They are intelligence, emotional and spiritual quotients. The emotional and spiritual quotients have the positive effect on students’ ethics. The intelligence quotients has a negative effect on the students’ ethics.Implication - This study suggests to improve students’ emotional and spiritual quotients for better students’ ethics quality.Originality - This research is the first study that researched about the ethical students in Sharia Accounting students.]]>
