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ERSI SISDIANTO
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UNIVERSITAS ISLAM NEGERI RADEN INTAN LAMPUNG Jl. Endro Suratmin No.1 Sukarame Bandar Lampung Telp. (0721) 703260, Kode pos: 35131
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Al-Mal:Jurnal Akuntansi dan Keuangan Islam
Published by Universitas Islam Negeri Raden Intan Lampung
ISSN : 2715954X     EISSN : 27159477     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AL-MAL= Is Journal Accounting and Islamic Finance, The journal focused on primary studies at , Islamic finance, Islamic accounting, halal markets,tax, capital market, corporate social responsibility,accounting zakat, and islamic capital market has initiated the development of global economic advantages. Islamic based economics could not be seen as independent variable standing on side-by-side with conventional economic system. Al-Mal Journal Accounting and Islamic Finance is dedicated to provide an intellectual space of scholarly discussion how the Islamic economics able to create the new global formation of Islamic economics, business and similar issues.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol. 4 No. 2 (2023): Desember 2023" : 7 Documents clear
Analisis Transparansi Pengelolaan Koin NU Terhadap Minat Infak Ulum, Makrifatul; Purwanto, Purwanto; Pudail, Muhammad
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v4i02.17119

Abstract

This research is a descriptive qualitative research. In this study using primary and secondary data sources. Data collection techniques in this study used observation techniques, interviews and 15 documentation from MWC Secang. The object of this research is the Nahdliyin MWC Secang community. Respondents who were questioned in this study were the Chairperson of the MWC and Secang people. The purpose of this research is to complete the literature on transparency in the management of interest in investing through NU coins. Data analysis was carried out using interactive analysis, as we know that transparency is a factor in creating public trust in spending. The results of this study indicate that transparency with the mechanism of openness, the mechanism of public facilities has so far been running well and influencing people's interest in making donations through NU coins at MWC Secang. The public reporting mechanism in detail so far has not run well but matters related to policy in general have been running. So that is the reason why people are interested in making donations through NU coins, especially with the benefits they can experience directly. In this study, management transparency is relevant to influencing interest in making donations through NU coins.
Construct Loss Accounting Practices By Pangsit Traders Based On Faith In God Thalib, Mohamad Anwar; Budianto, Rahman; Mabunga, Vitriyani Dg; Kiayi, Siti Sarah; Miftah, Seyan Nur
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v4i2.17951

Abstract

This study aims to construct loss accounting practices based on non-material values. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The study results show that dumpling traders apply a strategy by not changing the selling price, raising the selling price when the price of essential commodities rises, looking for a crowded place to trade, and implementing a flexible selling price. This practice of accounting for losses requires the values of patience, gratitude, and compassion. This value lives based on faith that God is in control of sustenance. The implication of this finding is to present a holistic concept of accounting for losses, which does not only consist of material but also emotional and spiritual values.
Pengaruh Moralitas Individu Dan Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Dengan Komitmen Organisasi Sebagai Intervening Risviani, Eman; Animah, Animah; Jumaidi, Lalu Takdir
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v4i2.18027

Abstract

This research was conducted to examine the determinants of financial management fraudulent tendencies with organizational commitment as intervening. testing was carried out on the chairman of the mosque management and the mosque treasurer in the City of Mataram which are listed on the website database simas.kemenag.go.id totaling 274 mosques. The research sample consisted of 68 mosques, which were selected based on 2 criteria on the simas.kemenag.go.id website, namely: 1) mosques with 200 worshipers or more, 2) mosques with 20 or more administrators. Data analysis was performed using the Smart PLS application. The research findings reveal that individual morality has no effect on organizational commitment, unethical behavior has no effect on fraudulent tendencies, Individual morality has no influence on the fraud tendency and organizational commitment is not an intervening variable between individual morality and the fraudulent tendencies. While unethical behavior has an influence on organizational commitment, organizational commitment and individual morality have an influence on the fraud tendency, unethical behavior has an influence on the fraud tendency and organizational commitment is an intervening variable between unethical behavior and a fraud tendency.  
Pengaruh Pembiayaan Mudharabah, Musyarakah, Murabahah, Ijarah Dan Qardh Terhadap Tingkat Profitabilitas Bank Syariah Indonesia Ariyanti, Okta Nuria; Sawitri, Riska Agi
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v4i2.18261

Abstract

Profitability is used to measure effectiveness in utilizing owned assets. The greater the profitability, the better the company's performance, because the rate of return is greater. This study aims to examine and analyze the effect of mudharabah, musyarakah, murabahah, ijarah and qardh financing on the profitability of Indonesian Islamic Banks. The research method used is a quantitative type. The data used is secondary data in the form of financial reports and the sample in this study is quarterly financial reports for the 2021-2022 period obtained through the official website of Bank Syariah Indonesia. The data analysis technique used is multiple linear regression analysis. The results of this study are that mudharabah financing has a significant effect on profitability, musyarakah has no effect, murabahah has no effect, ijarah has no effect and qardh has no effect. Simultaneously it is concluded that the independent variables simultaneously have a significant effect on the dependent variable at Bank Syariah Indonesia. The results of the analysis of the coefficient of determination is 0.887. This means that the ability of the independent variable to explain the dependent variable is 88.7%, the remaining 11.3%. 
Pengaruh Good Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar di LQ45 Tahun 2017-2022 Etika, Citra; Taufiqurohman, Taufiqurohman
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v4i2.18549

Abstract

Indonesia menggunakan system pengutan pajak self assessment system yaitu system pemungutan pajak yang diberlakukan dengan cara wajib pajak menghitung, membayar dan melaporkan jumlah pajaknya yang telah disesuaikan dengan peraturan perundang-undangan secara mandiri. Sangat disayangkan, hal ini justru menjadi peluang bagi para wajib pajak dalam hal ini badan untuk melakukan tindakan tax avoidance karena kebebasan yang diberikan oleh undang-undang perpajakan. Tax avoidance diartikan sebagai suatu cara untuk menghemat pajak melalui pemanfaatan peraturan perpajakan yang dilakukan secara legalPenelitian ini bertujuan untuk menguji seberapa besar pengaruh dari Good Corporate Covernance (GCG) yang diukur dari Dewan Komisaris Independen, Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Tax Avoidance pada perusahaan yang terdaftar di lq45 tahun 2017-2021. Penelitian ini  menggunakan metode kuantitaif dengan teknik purposive sampling.  Model analisis regresi yang digunakan yaitu regresi linear berganda dengan bantuan SPSS 26. Hasil penelitian menunjukkan bahwa Dewan Komisaris Independen dan Kepemilikan Manajerial tidak berpengaruh signifikan terhadap Tax Avoidance, sedangkan Kepemilikan Institusional berpengaruh positif signifikan terhadap Tax Avoidance. 
Analysis Of Influence Factors Msme Taxpayer Compliance With Implementation Of Tax Obligations Chudri, Intan Rizkia; Purnamasari, Desy; Umar, Zulkifli; Syavira, Dinar
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v4i2.19022

Abstract

The purpose of this research is to determine factors that affect taxpayer compliance on micro, small, and medium enterprises (UMKMs) in the city of Sabang. The factors consist of taxation, awareness of taxpayers, modern tax administration systems, and tax examination. The method used is a quantitative research design. The data used in this study are primary data. Primary data were obtained through the distribution of questionnaires to owners of UMKMs in the city of Sabang who are registered with the Aceh Besar Primary Tax Office and operate within the Aceh Besar District, Aceh Pidie District, and Sabang City. The sample in this study consists of 90 randomly selected respondents using random sampling technique. The data analysis technique used is multiple linear regression analysis. The data testing conducted in this study includes instrument testing (validity test and reliability test) and classical assumption testing (normality test, multicollinearity test, and heteroskedasticity test). For hypothesis testing, the researcher used the F-test and t-test. The results of this study partially indicate that each variable such as taxation knowledge, taxpayer awareness, modern tax administration system, and tax examination have a significant influence on taxpayer compliance. Meanwhile, the simultaneous testing results show that all variables have a significant influence on taxpayer compliance
Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Bank Umum Swasta Nasional Devisa Di Inonesia Albatsiah, Fauzan Akbar; Isnaen, Fauzi
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v4i2.19613

Abstract

Penelitian ini bertujuan untuk menguji pengaruh CAR, NPL, BOPO yang menjadi factor mempengaruhi profitabilitas. Permasalahan dalam penelitian ini yaitu adanya ketidakjelasan terhadap faktor-faktor yang menyebabkan perubahan ROA. Metode analisis yang digunakan dalam penelitian ini metode kuantitatif. Adapun ala tolah data yaitu eviews, dan jenis data pada penelitian ini yaitu data panel, dimana Metode pengumpulan data dalam menggunakan strategi arsip penelitian ini berupa data sekunder yang diambil pada website resmi BUSN devisa. Data tersebut merupakan laporan keuangan tahunan masing-masing bank penelitian Hasil penelitian menunjukan CAR berpengaruh negative dan tidak signifikan terhadap profitabilitas, BOPO berpengaruh negative dan tidak signifikan terhadap profitabilitas. Sedangkan NPL tidak mempunyai pengaruh terhadap profitabilitas.

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