Al-Mal:Jurnal Akuntansi dan Keuangan Islam
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.
Articles
74 Documents
<![CDATA[Analisis Pengaruh Struktur Modal Dan Profitabilitas Terhadap Cash Flow Shocks ]]>
<![CDATA[Putri, Rosydalina]]>;
<![CDATA[Putri, Rahmah Dianti]]>;
<![CDATA[Ali, Karnila]]>
<![CDATA[ Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan Lampung ]]>
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DOI: 10.24042/al-mal.v4i01.16589
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan profitabilitas terhadap cash flow shocks pada perusahaan subsektor konstruksi bangunan yang terdaftar pada Indeks Saham Syariah Indonesia tahun 2016-2021. Penelitian ini menggunakan pendekatan kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan dari situs web resmi Perseroan, Bursa Efek Indonesia, dan Badan Pusat Statistik. Sampel dalam penelitian ini adalah 5 perusahaan subsektor konstruksi bangunan yang terdaftar pada Indeks Saham Syariah Indonesia tahun 2016-2021. Analisis data yang digunakan adalah analisis regresi linier berganda, uji asumsi klasikal, dan pengujian hipotesis (uji t parsial dan uji koefisien determinan) dengan bantuan Software Statistics 25. Hasil penelitian ini menunjukkan bahwa variabel struktur modal, profitabilitas, dan laba bersih tidak berpengaruh terhadap cash flow shocks.. Hasil penelitian ini bisa dikembangkan untuk meneliti lebih lanjut apakah keberadaan cash flow shocks dalam perusahaan memang dibutuhkan.]]>
<![CDATA[Pengaruh Corporate Governance, Corporate Social Responsibility dan Ukuran Perusahaan Terhadap Kinerja Perusahaan ]]>
<![CDATA[Isnaen, Fauzi]]>;
<![CDATA[Albastiah, Fauzan Akbar]]>;
<![CDATA[Sisdianto, Ersi]]>
<![CDATA[ Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan Lampung ]]>
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DOI: 10.24042/al-mal.v4i01.16617
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh dewan komisaris, dewan direksi, corporate social responsibility, dan ukuran perusahaan terhadap kinerja perusahaan. Sampel dalam penelitian ini adalah 58 perusahaan jasa sektor property, real estate, dan kontruksi yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018 dengan metode purposive sampling. Data yang digunakan dalam penelitian ini diperoleh dari laporan tahunan dan laporan keuangan perusahaan jasa sektor property, real estate, dan kontruksi yang telah dipublikasikan di website resmi Bursa Efek Indonesia (www.idx.co.id) selama periode 2016-2018 dan situs masing-masing perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah analisis Regresi Berganda. Data dalam penelitian ini diolah menggunakan software SPSS (Statistical Product and Service Solution) versi 23. Hasil dari penelitian ini mengungkapkan bahwa dewan direksi dan corporate social responsibility berpengaruh positif dan signifikan terhadap kinerja perusahaan (ROA) sedangkan dewan komisaris dan ukuran perusahaan tidak berpengaruh terhadap kinerja perusahaan (ROA).]]>
<![CDATA[Pemetaan Penelitian Rasio Dividend Per Share (DPS) pada Perbankan Syariah dan Konvensional: Studi Bibliometrik VOSviewer dan Literature Review ]]>
<![CDATA[Budianto, Eka Wahyu Hestya]]>;
<![CDATA[Dewi, Nindi Dwi Tetria]]>
<![CDATA[ Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan Lampung ]]>
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DOI: 10.24042/al-mal.v4i01.16760
<![CDATA[Penelitian ini bertujuan untuk mengetahui pemetaan penelitian seputar rasio Dividend Per Share (DPS) pada Perbankan Syariah dan Konvensional dengan pendekatan mix-method, yaitu studi bibliometrik VOSviewer dan literature review. Teknik analisis data meliputi: (1) memetakan jumlah sebaran publikasi jurnal seputar rasio DPS; (2) memetakan hasil visualisasi bibliometrik VOSviewer seputar rasio DPS berdasarkan jumlah kluster dan itemnya; dan (3) memetakan topik penelitian seputar rasio DPS menggunakan studi literature review. Hasil penelitian menunjukkan bahwa: (1) berdasarkan pemetaan jumlah sebaran publikasi jurnal, terdapat 59 publikasi jurnal seputar rasio DPS; (2) berdasarkan pemetaan studi bibliometrik VOSviewer, hasil visualisasi jaringan seputar rasio DPS terbagi menjadi 6 kluster dan 156 item topik; (3) berdasarkan pemetaan studi literature review, terdapat 5 topik seputar pengaruh rasio DPS dan 11 topik seputar determinan rasio DPS. Implikasi dan kontribusi penelitian ini adalah memetakan topik-topik penelitian seputar rasio DPS pada Perbankan Syariah dan Konvensional yang sering ataupun jarang diteliti oleh peneliti, sehingga dapat menjadi rujukan bagi peneliti setelahnya.]]>
<![CDATA[Analisis Transparansi Pengelolaan Koin NU Terhadap Minat Infak ]]>
<![CDATA[Ulum, Makrifatul]]>;
<![CDATA[Purwanto, Purwanto]]>;
<![CDATA[Pudail, Muhammad]]>
<![CDATA[ Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 2 (2023): Desember 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan Lampung ]]>
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DOI: 10.24042/al-mal.v4i02.17119
<![CDATA[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.]]>
<![CDATA[Construct Loss Accounting Practices By Pangsit Traders Based On Faith In God ]]>
<![CDATA[Thalib, Mohamad Anwar]]>;
<![CDATA[Budianto, Rahman]]>;
<![CDATA[Mabunga, Vitriyani Dg]]>;
<![CDATA[Kiayi, Siti Sarah]]>;
<![CDATA[Miftah, Seyan Nur]]>
<![CDATA[ Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 2 (2023): Desember 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan Lampung ]]>
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DOI: 10.24042/al-mal.v4i2.17951
<![CDATA[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.]]>
<![CDATA[Pengaruh Moralitas Individu Dan Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Dengan Komitmen Organisasi Sebagai Intervening ]]>
<![CDATA[Risviani, Eman]]>;
<![CDATA[Animah, Animah]]>;
<![CDATA[Jumaidi, Lalu Takdir]]>
<![CDATA[ Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 2 (2023): Desember 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan Lampung ]]>
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DOI: 10.24042/al-mal.v4i2.18027
<![CDATA[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. ]]>
<![CDATA[Pengaruh Pembiayaan Mudharabah, Musyarakah, Murabahah, Ijarah Dan Qardh Terhadap Tingkat Profitabilitas Bank Syariah Indonesia ]]>
<![CDATA[Ariyanti, Okta Nuria]]>;
<![CDATA[Sawitri, Riska Agi]]>
<![CDATA[ Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 2 (2023): Desember 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan Lampung ]]>
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DOI: 10.24042/al-mal.v4i2.18261
<![CDATA[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%. ]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar di LQ45 Tahun 2017-2022 ]]>
<![CDATA[Etika, Citra]]>;
<![CDATA[Taufiqurohman, Taufiqurohman]]>
<![CDATA[ Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 2 (2023): Desember 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan Lampung ]]>
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DOI: 10.24042/al-mal.v4i2.18549
<![CDATA[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. ]]>
<![CDATA[Analysis of Sharia Tourism Development on Revenue and Financial Statements Before and After Sharia Tourism Development ]]>
<![CDATA[Nasution, Emmi Suryani]]>;
<![CDATA[Syamsidar, Syamsidar]]>;
<![CDATA[Riski, Fajar]]>
<![CDATA[ Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan Lampung ]]>
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DOI: 10.24042/al-mal.v5i1.18739
<![CDATA[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. ]]>
<![CDATA[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 ]]>
<![CDATA[Elviza, Elviza]]>;
<![CDATA[AR, Mulyadi]]>;
<![CDATA[Yusuf, Yuslaidar]]>;
<![CDATA[Quenzalo, Muliadi]]>
<![CDATA[ Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan Lampung ]]>
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DOI: 10.24042/al-mal.v5i1.18741
<![CDATA[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.]]>
