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Reza Mubarak
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shafin@iainmadura.ac.id
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+6281334225035
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shafin@iainmadura.ac.id
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Jalan Raya Panglegur KM 4, Pamekasan, Jawa Timur, Indonesia
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Kab. pamekasan,
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INDONESIA
Shafin: Sharia Finance and Accounting Journal
Published by Institut Agama Islam Negeri Madura
ISSN : 27975320     EISSN : 27973484     DOI : https://doi.org/10.19105/shafin
Core Subject : Economy,
Economics, Econometrics & Finance
The articles of Journal Shafin publishes mainly focuses on the major problems in the development of sharia finance and accounting areas, such as sharia accounting intitution, Small Micro Entities (SMEs) sharia accounting, capital market Islamic, auditing and corporate governance for Islamic intitution, Islamic behavior accounting, Islamic accounting profession ethics.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2021)" : 5 Documents clear
Efisiensi Emiten Properti dan Real estate yang Terdaftar di Indeks Saham Syariah Indonesia Tahun 2016-2020 Indah Fresma Sari; Jaenal Effendi
Shafin: Sharia Finance and Accounting Journal Vol. 1 No. 2 (2021)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (587.106 KB) | DOI: 10.19105/sfj.v1i2.4747

Abstract

This study aims to analyze the efficiency of property and real estate issuers listed in the Indonesia Sharia Stock Index (ISSI) during 2016-2020 period and the factors that influence it. In the first stage, the researcher analyzes the efficiency value of property and real estate issuers using Data Envelopment Analysis (DEA) method. In the second stage, the researcher analyzes the factors that influence the efficiency value of property and real estate issuers by using tobit regression. There are 16 issuers used in this study. The results showed that none of the issuers consistently achieved the perfect technical efficiency score (the efficiency score is equal to 1) during the study period. The same thing happened to the pure technical efficiency analysis and the efficiency scale results. The results of the tobit model regression showed that the Return on Assets (ROA) has significant positive effect and the exchange rate (LNKURS) has significant negative effect on the efficiency value of property and real estate issuers. Meanwhile, the Debt to Asset Ratio (DAR), company size (LNSIZE), and interest rate (BIRATE) do not have significant effect on the efficiency of property and real estate issuers.
Pengaruh Employee Stock Ownership Program, Total Asset Turnover dan Leverage Terhadap Return On Asset pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Rosalina Yessyca; Wadhan
Shafin: Sharia Finance and Accounting Journal Vol. 1 No. 2 (2021)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.808 KB) | DOI: 10.19105/sfj.v1i2.4791

Abstract

This research uses a quantitative approach with associative type and uses multiple linear regression analysis method. The data source is obtained from secondary data in the form of annual financial reports obtained through the official website of the Indonesia Stock Exchange with a sample of 10 companies and using four reporting periods. The results of this study indicate that the results of calculations and statistical tests with linear regression method using SPSS produce an R square value of 0.504 or 50.4%, this indicates that simultaneously the independent variables (ESOP, TATO, Leverage) have an effect of 50.4% on dependent variable (ROA) and the rest is influenced by other factors not examined. And based on partial testing, each independent variable (ESOP, TATO, Leverage) has a significant effect on the dependent variable (ROA) seen from the t-count value (3.321; 3.874; 2.813) which is greater than the t table (2.030).
Analisis Determinan Rating Sukuk Korporasi Di Indonesia Umarul Faruq
Shafin: Sharia Finance and Accounting Journal Vol. 1 No. 2 (2021)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.843 KB) | DOI: 10.19105/sfj.v1i2.4872

Abstract

This research is aimed to collect empirical evidences and knowing the significance of the influence of maturity, firm size, growth, profitability, liquidity, and leverage on corporate sukuk ratings in Indonesia, and testing theories about the determinants of sukuk ratings. The population of this research is all corporate sukuk in Indonesia which have been rated by Pefindo. The sampling technique in this study uses a purposive sampling method so that the research sample was 124 sukuk issued by 26 companies and rated by Pefindo in the 2014-2018 period. The method of data collection uses the library research approach. The data analysis technique uses Structural Equetion Modeling with Partial Least Square using SmartPLS 3.0 software. The results of this study indicate that the variables of firm size, growth, and liquidity each have a significant positive effect on the sukuk rating, while the leverage variable has a significant negative effect on the sukuk rating. The profitability and maturity variables have no significant effect on sukuk rating.
PENERAPAN METODE ACTIVITY BASED COSTING (ABC) DALAM PERHITUNGAN HARGA POKOK PRODUKSI (HPP) PADA GRIYA BATIK PODHEK DI KECAMATAN PROPPO KABUPATEN PAMEKASAN Desy Dwi Amitha; Farid Firmansyah
Shafin: Sharia Finance and Accounting Journal Vol. 1 No. 2 (2021)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (674.389 KB) | DOI: 10.19105/sfj.v1i2.5133

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan metode Activity Based Costing (ABC) dalam perhitungan harga pokok produksi (HPP) di Griya Batik Podhek Kecamatan Proppo Kabupaten Pamekasan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Jenis data yang digunakan yaitu data kualitatif dan kuantitatif. Untuk sumber data yang digunakan yaitu data primer dan data sekunder. Sedangkan metode pengumpulan data diperoleh dengan tiga metode yaitu metode wawancara semi struktur, metode dokumentasi dari proses produksi batik dan menggunakan metode observasi di griya batik podhek. Metode analisis diawali dengan menghitung harga pokok produksi menggunakan metode tradisional dan dilanjutkan dengan menggunakan metode Activity Based Costing (ABC). Hasil penelitian dihasilkan bahwa harga pokok produksi per lembar kain batik dengan metode tradisional sebesar Rp Rp1.819.598,- sedangkan apabila menggunakan metode Activity Based Costing (ABC) diperoleh HPP sebesar Rp Rp1.498.783,798,-. Dari kedua perhitungan tersebut, antara metode tradisional dan metode Activity Based Costing (ABC) memiliki selisih beda harga pokok produksi yang dihasilkan yaitu sebesar Rp320.814,202,-. Hasil harga pokok yang diperoleh dengan menggunakan dua perhitungan tersebut diketahui bahwa perhitungan HPP dengan metode Activity Based Costing (ABC) lebih murah dari pada menggunakan metode tradisional. Dengan diketahuinya perbedaan harga pokok produksi yang dihasilkan, maka diketahui pula laba sebenarnya yang diperoleh. Dengan harga pokok produksi dari hasil perhitungan metode ABC, maka hal ini akan berpengaruh pula terhadap harga jual yang ditawarkan dari satu lembar batik jenis premium produk dari Griya Batik Podhek Kecamatan Proppo Kabupaten Pamekasan.
Pengaruh Profesionalisme, Indepensi, dan Kompetensi Auditor Terhadap Kualitas Audit di Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Khoirun Nisa Imami; Farahdilla Kutsiyah; Ira Hasti Priyadi
Shafin: Sharia Finance and Accounting Journal Vol. 1 No. 2 (2021)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1343.125 KB) | DOI: 10.19105/sfj.v1i2.5134

Abstract

Penelitian ini menggunakan pendekatan kuantitatif dengan tiga variabel independen yakni profesionalisme, independensi dan kompetensi serta satu variabel dependen yakni kualitas audit. Sampel dalam penelitan ini yaitu 30 responden yang berada di Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kabupaten Sumenep dan menggunakan analisis linier berganda. Jenis data yang digunakan adalah data primer yaitu penyebaran kuesioner. Analisis data dalam penelitian ini menggunakan software IBM SPSS Statistic 20. Hasil penelitian ini menunjukkan bahwa: Pertama, profesionalisme secara parsial tidak berpengaruh terhadap kualitas audit dengan thitung -0,573 < ttabel 2,056 dan signifikansi 0,572 > 0,05. Indepedensi secara parsial berpengaruh terhadap kualitas audit dengan thitung 2,088 > ttabel 2,056 dan signifikan 0,047 < 0,05. Kompetensi secara parsial berpengaruh terhadap kualitas audit dengan thitung 2,116 > ttabel 2,056 dan signifikan 0, 044 < 0,05. Kedua, profesionalisme, indepedensi dan kompetensi secara simultan berpengaruh terhadap kualitas audit dengan fhitung 10,341 > ftabel 2,96. Ketiga, kualitas audit dipengaruhi oleh profesionalisme, indepedensi dan kompetensi hanya sebesar 54,4% sedangkan sisanya 45,6% dipengaruhi oleh variabel lain yang belum diteliti dalam penelitian ini.

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