cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Warno
Contact Email
-
Phone
+6285225895726
Journal Mail Official
jiafr@walisongo.ac.id
Editorial Address
Jl Prof. Dr. Hamka Kampus III Ngaliyan Semarang 50185
Location
Kota semarang,
Jawa tengah
INDONESIA
Journal of Islamic Accounting and Finance Research
Published by Universitas Islam Negeri Walisongo Semarang
ISSN : 27150429     EISSN : 27148122     DOI : -
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 24 Documents
 1   2   3 
Search results for , issue "Vol 2, No 1 (2020)" : 24 Documents clear
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) Alifah Ratna Sari; Ari Kristin Prasetyoningrum; Setyo Budi Hartono
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.5044

Abstract

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.
Backmatter (Author Guidelines, Acknowledgement, and Back Cover) Warno Warno
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies Rikyan Ulil Istifadah; Yayu Putri Senjani
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.4712

Abstract

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.
Ethic and the affecting factors: Insights from sharia accounting students Irma Istiariani
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.5037

Abstract

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.

Page 3 of 3 | Total Record : 24

 1   2   3 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2025) Vol. 7 No. 1 (2025) Vol. 6 No. 2 (2024) Vol. 6 No. 1 (2024) Vol 6, No 1 (2024) Vol 5, No 2 (2023) Vol. 5 No. 2 (2023) Vol 5, No 1 (2023) Vol 4, No 2 (2022) Vol. 4 No. 2 (2022) Vol 4, No 1 (2022) Vol 3, No 2 (2021) Vol 3, No 1 (2021) Vol 2, No 2 (2020) Vol 2, No 1 (2020) Vol 1, No 1 (2019) More Issue