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ERSI SISDIANTO
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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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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. 
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.
Analysis of the Effect Good Corporate Governance on Financial Performance Islamic Banking Amelia, Merry; Ridwansyah, Ridwansyah; Fortuna, Salsabila Mutia
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.v5i2.24745

Abstract

This study aims to investigate the impact of Good Corporate Governance (GCG) on the financial performance of Islamic banking, specifically measured by Return on Equity (ROE) and Return on Assets (ROA). To achieve this objective, a quantitative research approach is employed, utilizing multiple linear regression analysis to assess the relationship between GCG and the financial performance indicators. The GCG variables examined in this study include the size of the board of directors, the Sharia supervisory board, and the board of commissioners. The population for this research consists of Indonesian Islamic commercial banks, with Bank Muamalat Indonesia serving as the primary case study. The data collected spans the years 2018 to 2022, providing a comprehensive view of the bank's performance over this period. The findings of the study indicate that there is no significant evidence to support a strong relationship between sound GCG practices and financial success in terms of ROE and ROA. This suggests that while GCG is essential for overall governance, its direct impact on financial performance may not be as pronounced as anticipated. Additionally, the study acknowledges several limitations, including the focus on a single bank, which may not fully represent the broader Islamic banking sector in Indonesia. The analysis is also constrained by the availability of data and the specific time frame considered, which may affect the generalizability of the results. Future research could expand the sample size and explore additional factors influencing financial performance in Islamic banking, thereby providing a more comprehensive understanding of 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.
Analysis Implementation of the Article 25 Income Tax Reduction Policy Fauzi Isnaen; Fauzan Akbar Albastiah
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 6 No. 1 (2025): Juni 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/1qpwzy66

Abstract

This study analyzes the implementation of the Income Tax Article 25 reduction policy at PT. Sinar Alami Cemerlang. Using a qualitative approach, the research investigates the processes, challenges, and impacts of this tax reduction policy on the company. The findings reveal that PT. Sinar Alami Cemerlang experienced a significant decline in revenue, prompting the need to apply for a tax reduction. Key challenges included issues related to document completeness and understanding the application procedures. Despite these obstacles, the company successfully fulfilled the necessary requirements, resulting in the approval of their tax reduction application. This approval had a positive effect on the company's cash flow, allowing for improved financial management during a challenging economic period. The study emphasizes the importance of understanding tax policies and the benefits they can provide to businesses facing financial difficulties. Furthermore, the research highlights the need for broader outreach and education regarding tax policies to ensure that companies are well-informed about their rights and obligations. Simplifying the application procedures for tax reductions could facilitate compliance and encourage more businesses to take advantage of available tax relief options. Overall, this study underscores the significance of effective communication and support for taxpayers in managing their tax obligations.
Financial Statement Accountability of BAZNAS Bukittinggi City According to PSAK 45 Khalila Husnasari; Rizky Arvi Yunita; Ervina Rosarina Hasibuan
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 6 No. 1 (2025): Juni 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/pnbqdk71

Abstract

This study examines the accountability of the financial statements of BAZNAS Bukittinggi City, as accountability is a crucial aspect of financial reporting in organizations and institutions. Using a mixed-method approach, the research collected data through questionnaires and interviews with 100 randomly selected muzakki (donors). The findings indicate that the accountability of BAZNAS Bukittinggi City's financial reports is categorized as good based on the six selected indicators. Interviews with BAZNAS employees revealed that financial reports are prepared periodically in written form and disseminated through mass media and social media. However, for elderly donors, reports are distributed in hardcopy format, which is less efficient and affects the timeliness of reporting, thereby influencing accountability. Additionally, the public's limited understanding of financial reports further hinders transparency. Due to research limitations, this study focused on six accountability indicators. Future research is recommended to explore financial report accountability and management information systems more comprehensively, incorporating additional relevant factors.

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