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ERSI SISDIANTO
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almal@radenintan.ac.id
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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 6 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2024): Desember 2024" : 6 Documents clear
Predictive Analysis in Islamic Accounting: Understanding Financial Trends Through Advanced Technology Wulan Oktaviani; Dinda Safira; Nailun Naja; Ananda Meilani; Oktaviani, Wulan; Safira, Dinda; Naja, Nailun; Meilani, Ananda
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.21958

Abstract

This research aims to map studies related to technology applied in Islamic accounting using the bibliometric method of VOSviewer and a literature review to examine and analyze the application of advanced technology in understanding and predicting financial trends in the Islamic accounting sector. This study employs a mixed-method research approach, utilizing quantitative methods for the bibliometric study and qualitative methods for the literature review. The results indicate that, based on data collected from 2010 to 2024, there are 601 Scopus journals related to Islamic accounting technology. The visualization results from the VOSviewer software regarding the research map related to big data, blockchain, artificial intelligence, and sharia accounting show the presence of 8 clusters with 141 topic items. This research demonstrates that the development of AI, blockchain, and big data in the Islamic accounting sector plays a significant role. The implications of this study suggest that advanced technology can enhance operational efficiency, identify risks, understand customer preferences in accordance with Islamic values, and emphasize the importance of developing employee skills in the Islamic accounting sector to operate technologies such as AI, blockchain, and big data
Predictors of Auditor Changes: The Combined Effect of Audit Characteristics and Client Governance Cahya, Bayu Tri; Luddin, Jalal; Asyiqin, Nor'; Miranti, Liana; Hanifah, Umi
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.22372

Abstract

This study aims to analyse the effect of audit characteristics and client governance, which include audit tenure, going concern audit opinion, reputation of the Public Accounting Firm, company size, and the existence of an independent audit committee on auditor switching. This research uses a quantitative approach with an associative research type, which is sourced from the annual reports of non-financial companies listed on the Indonesian Sharia Stock Index (ISSI) and publishes its financial statements on the Indonesia Stock Exchange (IDX) for the period 2021 and 2022. The sampling technique used was purposive sampling with certain criteria, so that 46 companies were obtained as samples. The results of the analysis show that the audit tenure variable, the reputation of the Public Accounting Firm, company size, and the existence of an independent audit committee have a significant influence on auditor turnover. In contrast, going concern audit opinion does not show a significant effect on auditor turnover. The limitation of this study lies in the focus on non-financial companies listed on the ISSI, so the results may not be generalisable to other sectors. In addition, this study only considers certain variables and does not include external factors that may also affect the decision to change auditors. Future research is recommended to explore other variables that may affect auditor switching and expand the scope of research to different industry sectors to gain a more comprehensive understanding of this phenomenon.
Analysis Of The Cash Disbursement Accounting System Sari, Maya Rizki; Dwinata, Arif; Pradila, Ifni
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.22806

Abstract

This study aims to analyze the cash disbursement system at PT. ABC located in Subarak Village, Gunung Sahilan District, Kampar Regency. Cash serves as a readily available medium of exchange for financing company operations; however, its inherent characteristics—such as being untraceable in ownership and easily transferable—make it susceptible to misappropriation or embezzlement. The research employs a descriptive analysis approach, focusing on the cash disbursement accounting system at PT. ABC. Data sources include primary data obtained through interviews with relevant personnel and secondary data from company financial records. The analysis reveals that the cash receipt and disbursement system at PT. ABC is not functioning effectively. Key deficiencies identified include the absence of authorization from authorized personnel, lack of segregation of duties, and inadequate internal control systems. These shortcomings pose significant risks to the integrity of cash management and financial reporting within the organization. Furthermore, the study acknowledges limitations, such as the focus on a single company, which may restrict the generalizability of the findings to other contexts. Future research is recommended to explore cash management practices across different industries and to assess the impact of implementing robust internal control systems on the effectiveness of cash disbursement processes. This study contributes to the understanding of cash management practices and highlights the importance of establishing effective internal controls to mitigate risks associated with cash handling in organizations. 
The Effects of Inventory Turnover and Accounts Receivable Turnover on Liquidity Alvario Ridho Umami; Dewi Silvia; Siti Khoirina; Umami, Alvario Ridho; Silvia, Dewi; Khoirina, Siti
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.23348

Abstract

This study aims to determine the influence of inventory turnover and accounts receivable turnover variables (X) on the liquidity of cigarette industry companies listed on the IDX in 2020 – 2022 (Y). This study employed quantitative research methods. The data collecting technique used was purposive sampling, which obtained four samples. The analysis model used was regression analysis using SPSS 2019 data processing tools. The analysis shows that inventory turnover has a positive effect on liquidity, accounts receivable turnover has a positive effect on company liquidity, and inventory turnover and accounts receivable turnover simultaneously influence company liquidity
Accounting Knowledge Behavior, Recording Behavior, and Revenue: The Moderating Role of Cultural Behavior Situmorang, Dokman Marulitua; Freitas, Jorge Ribeiro; Gumbo, Lilian; Simon, Chosani; Parashakti, Ryani Dhyan
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.23955

Abstract

The primary aim of this study is to investigate the influence of accounting knowledge and recording practices on the revenue of micro, small, and medium-sized enterprises (MSMEs), while considering cultural behavior as a moderating factor. Employing a quantitative research approach, the study utilizes Partial Least Squares (PLS) analysis to explore the relationships between the variables of interest. The population consists of various MSMEs, from which a representative sample is selected to ensure the findings are generalizable. PLS software is used for data analysis, facilitating accurate assessments of the validity and reliability of the constructs involved. The results reveal that all indicators related to the latent variables have P values less than 0.05, confirming their reliability and validity, with each indicator demonstrating a significant direct impact on revenue. Importantly, the study finds that cultural behavior moderates the relationship between accounting knowledge and revenue, highlighting the critical role of cultural factors in influencing financial outcomes. However, the research acknowledges certain limitations, such as potential biases in self-reported data and challenges in generalizing results across different cultural contexts. Future research could build on these findings by exploring additional moderating factors and employing longitudinal designs to gain deeper insights into the dynamics at play.
Impact of Green Accounting and the Global Reporting Initiative (GRI) on Firm Value Reza, Fahry; Juliansyah, Ari; Aliyah, Fatimah; Wulandari, Yulia
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.24871

Abstract

The primary objective of this study is to investigate the partial and simultaneous effects of green accounting and the Global Reporting Initiative (GRI) on firm value, specifically focusing on companies listed on the Jakarta Islamic Index (JII) during the period from 2019 to 2022. This research employs a quantitative approach, utilizing statistical methods to analyze the relationships between the variables of interest, thereby providing empirical evidence regarding their impact on firm value. Data for this study is sourced from annual financial reports, sustainability reports, and other relevant documents published by the companies on the JII, along with secondary data from reputable financial databases and publications to support the analysis. The data analysis techniques employed include regression analysis, which assesses the relationships between green accounting, GRI, and firm value, while also examining the moderating effect of media exposure on these relationships. The findings indicate that the green accounting variable does not have a significant effect on firm value, whereas the GRI variable demonstrates a positive impact on firm value. Furthermore, the study reveals that media exposure does not moderate the relationship between green accounting and GRI on firm value. Additionally, the combined effects of green accounting, GRI, and media exposure do not significantly influence firm value. This research acknowledges certain limitations, including the restricted sample size of companies listed on the JII and the specific time frame of the study, which may limit the generalizability of the findings. Future research could expand the sample size and consider additional variables to provide a more comprehensive understanding of the relationship between sustainability practices and firm value, ultimately contributing to the broader discourse on corporate sustainability and its implications for business performance.

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