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 170 Documents
 8   9   10   11   12 
Backmatter (Author Guidelines, Acknowledgement, and Back Cover) Warno Warno
Journal of Islamic Accounting and Finance Research Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

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

Abstract

Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia Provita Wijayanti; Farikha Amilahaq; Osmad Muthaher; Nurul Syuhada Baharuddin; Nur Raihana Mohd Sallem
Journal of Islamic Accounting and Finance Research Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.1.10888

Abstract

Purpose - This study aims to analyze the differences in compliance and implementation of paying zakat and taxes with zakat regulatory antecedents such as tax deduction.Method - 129 respondents from academicians and managers in Indonesia and Malaysia were taken by convenience sampling method and analyzed using the Mann-Whitney test and linear regression.Result - The result shows that there are differences in zakat payment compliance between Indonesia and Malaysia. The implementation of zakat as tax deduction regulation has a significant effect on zakat and tax compliance behavior in both countries. Meanwhile, zakat as a tax deduction regulation executed in Malaysia makes tax compliance behavior higher than in Indonesia.Implication - Socialization from both the tax officials and zakat officials that zakat can be used to reduce taxable income is needed. It is suggested to apply zakat as a tax deduction for Indonesia as well as Malaysia.Originality - This research contributes to the Indonesian government in exploring the potential of Indonesian Muslims in paying zakat and taxes.
Optimization of solvency margin in family Takaful and Life Insurance Institutions in Malaysia: Application of Data Envelopment Analysis Musliza Musa; Syed Musa Alhabshi; Razali Haron
Journal of Islamic Accounting and Finance Research Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.1.8792

Abstract

Purpose - The purpose of this paper is to present the findings of the study on optimizing solvency margin in family Takaful and life insurance institutions in Malaysia.Method - The population of this study is family Takaful and life Insurance Institutions in Malaysia during the period 2010 - 2019. The selection of samples in this study uses the purposive sampling method and selected 11 family Takaful and 14 life Insurance Institutions. The data were analyzed using Data Envelopment Analysis.  Result - The results showed that for from 2010 to 2019, the family Takaful operators’ efficiencies are improving, whilst the life insurers have become less efficient even though their efficiency score is higher than the family Takaful operators. In terms of the optimum size (i.e., scale), the results are reversed which means that the family Takaful operators are still not at the optimum size but once they reach there, they could improve their efficiency substantially. However, for both family Takaful operators and life insurers, 2019 seems to dip their efficiency in terms of pure technical and also scale.Implication - The results of this research open a new way of measuring the efficiency of family takaful and life insurance not only in Malaysia but can be generalized to measure the efficiency level of family takaful and life insurance in general.Originality - This research is the first study that used the combination of inputs and outputs specifically for the family Takaful and life insurance institutions in Malaysia.
Effectiveness of accrual basis accounting system in state budget and treasury system in TAM 3 framework Ratih Kusumastuti; Derist Touriano; Sry Rosita; Raja Sharah Fatricia
Journal of Islamic Accounting and Finance Research Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.1.10896

Abstract

Purpose - This study establishes a basic theoretical model developed using Technology Acceptance Model (TAM 3) with several critical factors on the effectiveness of accrual basis accounting systems in the State Budget and the Treasury System.Method - This basic research uses a causal model with primary data collected quantitatively and presented descriptively. The study population was users of the State Budget and Treasury System in the Regional Office V of Jambi Province using the convenience sampling method.Result - The results of this study stated that all TAM variables were correlated with each other and TAM 3 variables were correlated with the effectiveness of the accrual-based accounting system in SPAN. It was proven that there was a significant relationship between all variables. However, the accrual-based accounting system in SPAN practically does not provide convenience and tends to have low intensity of use and low effectiveness.Implication - The result of this research states that all variables of TAM are correlated to each other and TAM 3 variables are correlated to the effectiveness of accrual basis accounting system in SPAN.Originality - This study focuses on the effectiveness of accrual basis accounting system in State Budget and Treasury System: migration of the Indonesian Islamic banking system of BSI.
Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia banking Dessy Noor Farida; Ali Imron; Arina Rohmatika
Journal of Islamic Accounting and Finance Research Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.1.10375

Abstract

Purpose - This study aims to analyze further the disclosure of Islamic Social Responsibility (ISR) on board size, board independence, board diversity, and board activity.Method - This study uses quantitative methods and multiple linear regression analysis. This study uses a sample of Islamic Commercial Banks in Indonesia, which consistently reports from 2016 to 2019. The research sample is 13 Islamic Commercial Banks in Indonesia. The data analysis technique used a multiple linear regression test.Result - The results show that only board diversity can affect ISR disclosure, while the variable board size, board independence, and board activity cannot affect ISR disclosure. This study has an adjusted R square of 53.3%.Implication - This study recommends Islamic banking to increase the role of the board of directors to encourage ISR disclosure because the company's concern for social and environmental conditions can increase corporate value.Originality - In Indonesia, there are still not many researchers who have studied the attributes of the board and the disclosure of ISR. This research is expected to provide broader knowledge about the board's attributes in voluntary disclosure in the banking sector.
The role of corporate social responsibility in increasing company growth through micro waqf bank as a solution for economic resilience in the pandemic Puji Harto; Warno Warno; Tarmizi Achmad
Journal of Islamic Accounting and Finance Research Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.1.11139

Abstract

Purpose - The purpose of this study was to determine the effect of corporate social responsibility (CSR) on increasing company growth through Micro Waqf Banks (a case study of Micro Waqf Bank customers during the covid 19 pandemic).Method - The data were analyzed through the stages of reduction, display, and heuristic data, that is concluding from various data and findings obtained by researchers both from secondary data and primary data.Result - Micro Waqf Banks provide loans with small margins so that cheap funding is needed, namely from government grants and CSR from companies, even from personal sources. But in practice, the institution has difficulty in the process of increasing the funding so that, in general, it still comes from government grants. From the results of the study, 50% of business customers increased so Micro Waqf Banks could affect the economic improvement of community members, especially Micro Waqf Bank customers.Implication - MSMEs have increased from 10-40% so that it directly affects the economy of Micro Waqf Bank customers. This also indirectly affects the community's economy because of the associated economic cycle even during the COVID-19 pandemic.Originality - This research is the first research using CSR and Micro Waqf Banks to increase company growth directly and to the country's economic growth indirectly.
The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banks Maya Novitasari; Richo Diana Aviyanti; Wan Adiba Wan Ismail
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.11890

Abstract

Purpose - This study aimed to examine the effect of intellectual capital and zakat performing ratio on the firm performance of Islamic Banks with third-party funds as the moderating variable.Method - This study included all Islamic Banks registered with the Financial Services Authority (OJK) from 2014 to 2020 which were selected using a purposive sampling method that included financial and annual reports, yielding 77 companies as samples. Data were obtained from the Indonesia Stock Exchange and tested using SPSS.Result - The results showed that intellectual capital has a positive effect on ROA and ROE, while the zakat performing ratio has no effect on ROA and ROE. The results showed that third-party funds cannot moderate the effect of intellectual capital on firm performance, and third-party funds cannot moderate the effect of the zakat performing ratio on firm performance.Implication - In order to improve firm performance, Islamic Banks in Indonesia must focus on factors that can increase customer and prospective customer trust in Islamic Banks.Originality - This study used third-party funds as a moderating variable to complete the research gap on the effect of intellectual capital and the zakat performing ratio on firm performance.
Taxation policy and regulation efficiency on increasing zakat collection: countries comparison analysis Fauzul Hanif Noor Athief; Mohammad Aulia Rachman; Darlin Rizki; Lukmanul Hakim; Mohd Shahid Bin Mohd Noh
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.14168

Abstract

Purpose - This study investigated the policies over countries, specifically concerning the taxation in its regard with the zakat collection. The aim is to see whether making zakat compulsory helps solving zakat collection problem or not.Method - The study used a descriptive analysis model with a qualitative approach.  The range of data collected in 2006-2017 came from nine countries, namely Saudi Arabia, Kuwait, Sudan, Jordan, Brunei Darussalam, Malaysia, Indonesia, Singapore, Pakistan.Result - The results of this study indicate that Sudan, Brunei Darussalam, Singapore and Pakistan follow a mandatory approach while Malaysia, Kuwait, Indonesia, Jordan and Saudi Arabia follow a voluntary approach.  It was also found that a mandatory approach attracted more zakat collection as indicated by the zakat collection ratio.Implication - Pointing out that mandating zakat by imposing it through regulations helps collect more zakat payments.Originality - This research specifically contributes to studying the tax system in various countries to stimulate the collection of zakat by using a comparative study.
Does altruistic impact investment decision? evidence from Indonesia Farah Amalia; Adellia Putriani; Liana Mangifera; Yohanes Suhardjo
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.12581

Abstract

Purpose - The purpose of this study was to examine the effect of altruistic and egoistic as behavioral variables on socially responsible investment decision. This paper also investigates the aspects that investors consider the most in making decisions.Method - A total of 108 sample respondents were selected using a purposive sampling technique. The criteria used are capital market study group students who have at least one ethical stock in their portfolio. Conjoint and regression analysis were involved to conduct the research.Result - The results showed that the investment attributes that investors prioritize are industry focus followed by return and risk. Furthermore, the most preferred industry focus is ‘sustainable asset’ followed by ‘no focus’ and ‘arms and defense’. Investment preferences in sustainable assets are based on the altruistic value of investors. Altruism has been shown to have a significant positive effect on investors' decisions to invest their funds in stock which belong to socially responsible investment. On the other hand, the egoistic value has a significant negative effect on the decision to invest in socially responsible investment.Implication - By looking at the research result, companies as stock issuers may consider to create or make their stock sustainable. This research would be beneficial for investment analysts or consultants in providing advice for their clients.Originality - This research uses altruistic and egoistic variables as psychological variables in investment decisions. In addition to using behavioral finance, it also involves value-belief-norm theory to explain the phenomena and discuss altruistic value in Islam perspective.
Islamic household accounting: romance discussion in accounting curriculum Krisno Septyan; Iwan Triyuwono; Rosidi Rosidi; Aji Dedi Mulawarman; Achdiar Redy Setiawan
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.12633

Abstract

Purpose - This study aims to formulate an Islamic household accounting model that should be part of the accounting curriculum.Method - The method used is grounded theory in constructivism. The first step is self-consciousness, then consideration of participants, followed by data collection, coding, and theory building. Data were collected from 22 informants, 19 of whom were already married whose educational background is in accounting and who were employed in accounting-related positions.Result - The results show that households consider that household accounting needs to be included in the formal accounting curriculum, while most of the heads of the household see it as not mandatory. Discussion revolves around household life, how love springs in the household all the way through, as well as an argument that household accounting must be put as a subject (of curriculum). It is also noted that communication in households must cover both material and spiritual aspects in order to pursue true happiness (a serenity state of a household or sakinah).Implication - Practically, household discussion in classrooms is mandatory for accounting students; this discussion serves as a foothold on how to lead a household life all the way through. Theoretically, for accountants, a household is a life priority in order to shape a better civilization.Originality - This topic of romance in the accounting curriculum has never been specifically addressed in classrooms of undergraduate accounting programs.

Page 10 of 17 | Total Record : 170

 8   9   10   11   12 

Filter by Year

2019 2025


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