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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 74 Documents
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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. 
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
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.
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.
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.
Comparison of Earnings Management Before and After PSAK 69 in Agricultural Companies: A Review Islamic Perspective Adelya, Nurrizqiani; Badru, Anang; Kurniawan, Agus
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.v5i2.21750

Abstract

The objective of this study is to compare the average earnings management of agricultural companies listed on the Indonesia Stock Exchange before and after the implementation of PSAK 69. This research employs a quantitative comparative approach, utilizing secondary data in the form of annual reports from 2014 to 2021. The sampling technique applied is purposive sampling, resulting in a sample of 13 agricultural companies. Hypothesis testing begins with a normality test (One Sample Kolmogorov-Smirnov), followed by the Wilcoxon Signed Rank Test, with data analyzed using IBM SPSS Statistics 25 software. The findings indicate that there is no significant difference in the average earnings management of agricultural companies listed on the Indonesia Stock Exchange before and after the adoption of PSAK 69. The implementation of PSAK 69 does not have a direct impact on earnings quality. However, it is important to note that sound accounting standards influence the quality of financial reports produced, ensuring that these reports meet essential quality criteria such as relevance, reliability, comparability, and consistency. This study contributes to the understanding of the effects of accounting standards on earnings management practices within the agricultural sector, highlighting the need for continuous evaluation of accounting regulations to enhance financial reporting quality. Limitations of this research include the restricted sample size and the focus on a specific sector, suggesting avenues for future research to explore broader implications across different industries.
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
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.

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