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ERSI SISDIANTO
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almal@radenintan.ac.id
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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 10 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2024): Juni 2024" : 10 Documents clear
Analysis of Sharia Tourism Development on Revenue and Financial Statements Before and After Sharia Tourism Development Nasution, Emmi Suryani; Syamsidar, Syamsidar; Riski, Fajar
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.18739

Abstract

This study aims to determine the growth in income earned by traders and community members in the Ulee Lheu Beach tourism area. The research approach employed was descriptive qualitative research, which aimed to accurately depict the impact of tourism development on community income in Meuraxa District, Banda Aceh City. The study's sample size was 78 respondents, and the data were obtained by questionnaire and processed using descriptive qualitative methodologies. The study's findings show that while the income of business actors at the Ulee Lheu Beach tourist attraction has increased as tourism has grown, employment remains relatively low. 
The Effect of Internal Control System and the Implementation of Accrual-Based Government Accounting Standards on the Reporting Quality of Financial Statements in the Aceh Government Work Units Elviza, Elviza; AR, Mulyadi; Yusuf, Yuslaidar; Quenzalo, Muliadi
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.18741

Abstract

This research aims to examine the effect of the internal control system and the application of accrual-based government accounting standards on the quality of financial statements, both partially and simultaneously, in the Aceh Government Work Units. The population of this research was all  48 SKPAs (Aceh Work Units) in the Aceh Government. This research was conducted in the financial administration section of each SKPA in the Aceh Government work environment. The research selected the Financial Administration Officer (PPK) and Treasurer at each SKPA. The total sample size was 96 respondents. The data was processed using multiple regression analysis. The results showed that the internal control system (X1) and the application of accrual-based government accounting standards (X2) simultaneously affected the quality of financial statements, the internal control system (X1) partially affected the quality of financial statements and the application of accrual-based government accounting standards (X2) affected the quality of financial statements.
Factors Affecting Performance-Based Budgeting as a Tool for Post-Covid-19 Management Control Irmawati, Irmawati; Agustina, Maya; Ariyanda, Ariyanda
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.18742

Abstract

This research aimed to assess the impact of human resources, organizational commitment, and management control systems on performance-based budgeting at the Southwest Aceh Social Service, both simultaneously and partially. Research data was collected through a list of questions/questionnaires and documentation studies. The hypothesis was tested using multiple linear regression analysis, joint test, and partial test to determine jointly and partially the effect of the independent variable on the dependent variable at the 95% confidence level (α = 0.05). The object of this study was the human resources, organizational commitment, and management control systems influencing performance-based budgeting at the Southwest Aceh Regency Social Service. The sample size of this study was 38 employees.  
The Role Of The Production Cost Budget As An Instrument For Planning and Controlling Production Costs In the Islamic Economics Perspective Mayang, Mayang; Rifan, Dinda Fali
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.18993

Abstract

The purpose of this study is to determine the role of planning and controlling the production cost budget in terms of Islamic economics at Respiesusu Bandar Lampung. This study is qualitative and employs both primary and secondary data sources. The data was collected through interviews. The analysis technique employed was descriptive analysis, which is a means of describing or explaining facts connected to the discussion. In this case, the technique describes the analysis of Respiesusu's business planning and controlling production costs. The analysis yielded data on the production cost budget planning of Respiesusu Bandar Lampung from 2020 to 2021. The production cost budget plan was prepared according to the bottom-up theory and procedure, incorporating every line from bottom to top. However, the implementation of production costs did not meet the objective as planned, with a higher realization of 55.5% and 30.2% (unfavorable variance). In 2020, the difference in production cost deviation was greater than 5% in the uncontrolled deviation position, resulting in a suboptimal efficiency level of 155.67%. Furthermore, in 2021, production costs deviated by more than 5%, resulting in an unoptimized efficiency level of 128.56%. Jadi, anggaran biaya produksi pada UMKM Respiesusu belum berperan  secara optimal sebagai alat pengendalian biaya produksi. Thus, the production cost budget at Respiesusu MSMEs has not performed optimally in terms of cost control. Furthermore, Islamic economics advocates operating the economic system in line with Islamic economics' laws and core principles, one of which is honesty. 
The Effect of Governance on Zakat Funds of Indonesian Islamic Commercial Banks with Company Size as a Moderating Variable Finashih, Nizzah
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.19184

Abstract

Zakat collection and distribution in Islamic banking is poor compared to the zakat potential that should exist in Indonesia, even though zakat is regarded as a social performance of Islamic banking and thus demands more attention from companies. This study aims to look at how corporate governance affects Islamic Commercial Banks’ zakat funds in Indonesia. This study's population comprises seven ICBs registered with the OJK between 2011 and 2020. Purposive sampling is used in this study. The research method used was quantitative, with panel data regression analysis performed using Eviews. Corporate governance relies on the size of the board of directors and the Sharia Supervisory Board (SSB). The study's findings reveal that the size of the board of directors and the SSB have little effect on zakat funds. Company size cannot act as a moderating variable for the size of the board of directors or the size of the SSB with zakat funds. Control variables such as profitability and bank size substantially impact zakat funds. The most significant factor influencing zakat funds is bank size.
The Influence of Intellectual Capital, Enterprise Risk Management, and Capital Structure on Firm Value Kholifah, Nining; Eliza, Any; Putri, Rosydalina
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.19690

Abstract

This research analyzes the effect of intellectual capital, enterprise risk management, and capital structure on firm value. The population consisted of manufacturing companies listed on the Jakarta Islamic Index (JII) between 2017 and 2021. Purposive sampling was employed to choose the sample, consisting of ten companies. The data was analyzed using multiple linear regression assisted by the SPSS Statistic 25. The findings revealed that partial intellectual capital and capital structure had little effect on firm value. However, enterprise risk management has a considerable beneficial impact on firm value. Intellectual capital, enterprise risk management, and capital structure influence firm value. Implication Research Companies are expected to reassess their resource utilization in the form of physical and non-physical aspects, such as employee training, the use of appropriate technology, and transparency and initiatives regarding risks and how to prevent them from increasing investor confidence in the company's quality. Managers are expected to consider whether to take funds in the form of debt or equity and manage their debt properly. It is hoped that it will be useful as additional reference material for future researchers, allowing them to add or include other variables, use different types of methods, and expand into other company sectors. Future researchers can use other risk management standards, such as ISO 31000, to provide more diverse and accurate results.
What Is Wrong With The Financial Performance Of PT Waskita Karya Tbk? Ramdani, Rahmat Fajar; Pratomo, Dimas
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.21125

Abstract

This research aims to understand the financial performance condition of PT. Waskita Karya, Tbk based on observations over the past 5 years. The financial performance in this study utilizes 3 aspects of financial performance indicators: profitability, liquidity, and leverage. The observation period for this research is from 2018 to 2022, and the data used are secondary data obtained directly from the annual reports of PT. Waskita Karya, Tbk. The research employs Return On Asset (ROA) and Return on Equity (ROE) ratios as indicators of profitability, current ratio and operating cash flow ratio for liquidity measurement, and debt to asset (DTA) and debt to equity (DTE) ratios for leverage measurement. The analysis method used in this study is descriptive. The research results indicate that the financial performance of PT. Waskita Karya, Tbk over the past 5 years, based on the description of profitability, liquidity, and leverage indicators, is in an unfavorable condition.
Impact of Firm Value on Islamic Reporting Analysis of Sharia Firms in Jakarta Index Wahyudi, Tri; Sabrina, Nur; Pratiwi, Camka Ayu; Nawawi, Muhammad; Prasadhita, Chandra
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.22022

Abstract

This study evaluates the firm's performance in Islamic social reporting. In this study, the independent variable is Islamic Social Reporting. The control variable used in this study is the company's nilai, which is derived from Tobin's Q. In this study, Islamic Social Reporting is treated as a dependent variable. The study's population is based on Syariah companies listed in the Jakarta Islamic Index between 2016 and 2020. The study used purposive sampling to identify 13 out of 30 companies, and data collection was done twice a year. Data evaluation is done using Berganda line regression analysis. It is all stated to indicate that a company's value has a negative impact on Islamic Social Reporting.Peningkatan kinerja keuangan sesuai dengan prinsip syariah di Indonesia is recommended by the Bank Umum Syariah. The study's methodology uses the Proxy Variable ISR, which is a buffer for the ISR index of a few researchers with a total of 48 items for Islamic Social Reporting, and the Proxy Variable Nilai Perusahaan, which uses Tobin's Q, a key indicator in historical accounting.
Implementation Analysis of PSAK (Financial Accounting Standard) No. 107 at Meulaboh Branch Pawnshop Syariah Nazri, Cut Kamelia; Vonna, Sari Maulida
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.22191

Abstract

This research examines the application of Sharia Financial Accounting Standards Number 107 at the Meulaboh Branch Pegadaian Syariah. The author employed a qualitative-descriptive research design. Data collecting techniques employed were observation, interviews, and documentation. The analysis reveals that the implemented  PSAK No. 107 at Meulaboh Branch Pegadaian Syariah is not optimum due to a low understanding. Regarding recognition and measurement, the implementation aligns with PSAK No. 107. However, regarding the presentation and disclosure of financial reports, the branch has not fully implemented PSAK No. 107 for not presenting and disclosing financial reports separately.
The Implementation of PSAK (Financial Accounting Standard) 109 to Increase Transparency and Accountability Zakat Governance in BAZNAS Jeneponto Regency Mayasofa, Ira; Razak, Linda Arisanty; Sahib, Muhammad Khaedar
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.22192

Abstract

This research seeks to determine the accounting recording of zakat, infaq, and sadaqah at BAZNAS Jeneponto Regency in line with PSAK (Financial Accounting Standard) 109 when preparing financial statements, as well as to investigate the impact of PSAK 109 implementation to increase transparency and accountability at BAZNAS Jeneponto Regency. This research focuses on the National Amil Zakat Agency (BAZNAS) in Jeneponto Regency. This research employs descriptive qualitative methods. The data was gathered through interviews, observations, and documentation of BAZNAS Jeneponto Regency's financial statements for one semester (January 1 to  June 30, 2023). Based on the findings of this research, BAZNAS in Jeneponto Regency prepares its financial statements in line with the guidelines of the PSAK 109, as evidenced by the financial statements presented separately.Regarding transparency and accountability, BAZNAS Jeneponto Regency has prepared its financial statements in compliance with the guidelines of PSAK 109. However, BAZNAS Jeneponto Regency cannot be considered entirely transparent and accountable because of several factors, like the financial statement that has not been presented, namely the report on changes in managed assets. The financial reports cannot be accessed because they have not been audited for this period. Furthermore, the BAZNAS website was only created two months ago. 

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