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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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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 7 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2022)" : 7 Documents clear
Pengaruh Economic Value Added, Market Value Added, Dan Price Earning Ratio Terhadap Return Saham Pada PT. Telkom Indonesia Tbk Ahsanul Hadi Amin; Lukmanul Hakim
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 1 (2022)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i1.5287

Abstract

The purpose of this study is to test whether there is an effect of Economic Value Added, Market Value Added, and Price Earning Ratio on stock returns at PT. Telkom Indonesia Tbk either partially or simultaneously. In the results of the classical assumption test, there are symptoms of autocorrelation and heteroscedasticity, so the researcher decided to transform the data using the Cochrane Orcutt method. This study uses a quantitative approach with the type of associative research. The sample used is the quarterly financial statements of PT. Telkom Indonesia Tbk for the 2009-2020 period as many as 48 financial reports. The results of this study indicate that the Economic Value Added, Market Value Added, and Price Earning Ratio have no significant effect on stock returns at PT. Telkom Indonesia, because the value of fcount < ftable is 0.476 < 2.82 with a significance value of > 0.05. Economic Value Added has no significant effect on stock returns at PT. Telkom Indonesia, because the value of tcount < ttable is -0.014 < 2.014 with a significance value of > 0.05. Market Value Added has no significant effect on stock returns at PT. Telkom Indonesia, because the value of tcount < ttable is 1.129 < 2.014 with a significance value of > 0.05. Price Earning Ratio has no significant effect on stock returns at PT. Telkom Indonesia because the value of tcount < ttable is -0.798 < 2.014 with a significance value of > 0.05.
Pengaruh Transparansi Laporan Keuangan, Akuntabilitas, dan Responsibilitas Pemerintah Desa terhadap Partisipasi Masyarakat dalam Pembangunan Desa di Bandung Tulungagung Dwi Wulan Fitriani Suyono; Dyah Pravitasari
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 1 (2022)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i1.5671

Abstract

Abstract : The focus of the research is to find out how the effect of financial statement transparency, accountability, and responsibility of the village government on community participation in village development in Bandung Tulungagung. The approach used by researchers is quantitative. The data uses the primary type by distributing questionnaires to the Bandung Tulungagung village community and referring to the Likert Scale. The sample was taken by purposive sampling technique and obtained from the calculation of the Slovin formula so as to obtain 97 respondents. The data obtained were analyzed using SPSS 16.0 and tested the output of the validity test, reliability test, data normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression test, partial t test, simultaneous F test, coefficient of determination (R2). Obtaining the SPSS 16.0 test and the analysis that has been carried out shows that the transparency of financial reports, accountability, and responsibility of the village government significantly affect community participation in village development.
Implementasi Pengelolaan Keuangan Masjid Agung Asy Syuhada Pamekasan Berdasarkan PSAK No.45 Tentang Pelaporan Keuangan Organisasi Nirlaba Moh. Nurul Hidayat; Ira Hasti Priyadi
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 1 (2022)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i1.5780

Abstract

Masjid merupakan organisasi nirlaba yang harus dan berhak untuk membuat laporan dan melaporkannya kepada para pemakai pihak-pihak yang berkepentingan. Laporan keuangan organisasi nirlaba berbeda dengan laporan keuangan organisasi bisnispada umumnya, salah satu perbedaan utamanya terletak pada bentuk laporan keuangan. Laporan keuangan organisasi nirlaba yang berisi tentang dana atau sumbangan dari berbagai pihak yang harus dipertanggungjawabkan oleh manajemen kepada pihak internal dan pihak eksternal. Penyajian laporan keuangan yang memadai dan sesuai dengan standart yang berlaku umum di Indonesia, yaitu PSAK No. 45 tentang Pelaporan Keuangan Organisasi Nirlaba. Standart yang dibuat untuk memberikan kesetaraan penyajian laporan keuangan organisasi nirlaba dengan tujuan agar mudah dipahami, memiliki relevansi, dapat dipertanggungjawabkan dan memiliki daya banding yang tinggi dalam jangka panjang. Pendekatan yang digunakan adalah metode kualitatif yaitu pengamatan, wawancara atau penelaahan dokumen. Dalam penelitian ini peneliti terjun langsung ke lapangan untuk mendapatkan data-data yang dibutuhkan sesuai dengan tujuan yang diinginkan serta menjalin hubungan baik antara peneliti dan informan yakni Pengurus Masjid Agung Asy-Syuhada Pamekasan untuk mengetahui perihal akuntabilitas pengelolaan keuangan Yayasan Panti Asuhan Bina Umat Al-Mu’thi. Hasil dari penelitian ini yaitu dengan tersedianya laporan keuangan yang sesuai dengan PSAK No. 45 Masjid Agung Asy-Syuhada memiliki informasi keuangan yang akuntabel untuk disajikan pada masyarakat.
Analisis Profitabilitas Bank Syariah Swasta di Indonesia sebelum dan Sesudah Covid -19 (Dengan Menggunakan Metode Horizontal) Ummi Khoiriyah; Andi Hunafah Balqis Syam; Larasati Larasati; Moh. David Maulana; Rafika Rahmawati
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 1 (2022)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i1.5812

Abstract

Abstract: This study aims to analyze the profitability of private Islamic banks in Indonesia before and after Covid-19 (using the Horizontal method). This research is a type of quantitative research. Quantitative data used in this study is the calculation of total assets, net income and total capital in BCA Syariah banking, Victoria Syariah bank, Maybank Syariah bank, and CIMB Niaga Syariah bank. The data sources are obtained from the financial statements of BCA Syariah banks, Victoria Syariah banks, Maybank Syariah banks, and CIMB Niaga Syariah banks which are available on the official website of the Financial Services Authority (OJK) for 2018, 2020, and 2021 in the form of report data on Total Assets, Total Capital and Net profit. Using the calculation of ROA and ROE profitability ratios to be able to analyze with horizontal analysis, comparing from 2018 to 2021, where the base year used is 2018. The results showed that the profitability ratios of BCA Syariah banks and Maybank Syariah banks experienced a decrease in profitability while Victoria Syariah banks and CIMB Niaga Syariah banks experienced increased profitability during the covid-19 pandemic.
Pengaruh Arus Kas Operasi Dan Laba Akuntansi Terhadap Return Saham Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020 Muhammad Rivandi; Nur Hikmah Lestari
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 1 (2022)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i1.5956

Abstract

Stock return is the profit obtained from the investor's share ownership on the investment made. The purpose of this study is to determine the effect of operating cash flow on stock returns of LQ45 companies listed on the Indonesia Stock Exchange in 2018-2020. The research population is all LQ45 companies listed on the IDX. The sample in this study were 23 companies selected by purposive sampling method. The analytical method used is the panel regression method. Based on the hypothesis the research result indicate that operating cash flowh has no effect on stock returns and accounting profit has a positive and significant effect on stock returns
Pandangan Islam terhadap Akuntansi Syariah Wasilul Chair
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 1 (2022)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i1.5967

Abstract

This study aims to explain accounting thinking in a sharia perspective. This research is a library research, namely the study explains the concepts, theories and accounting principles in Islamic views. Data collection techniques are carried out by reading, reviewing and recording various literature or reading material that is in accordance with the subject. The results in this study are that the Shari'ah Accounting Paradigm is accounting that emphasizes the legal aspects and ethics of Islamic business. Shari'ah accounting leaned on the source of Islamic law, namely the Qur'an, Hadith, Fiqh (Qiyas, Ijtihad and IJMA). In the Islamic Shari'at Accountants, the presentation of its report is not just a means of determining the capital and measuring profits through the discharge of capital, but also presents a report that adheres to the rules contained in the Qur'an and Hadith, And can not violate forever, in other words reporting information according to the principles of Muamalah. A very important point to be introduced is that the application of shari'ah accounting based on the shari'ah paradigm is a part related to monotheism al-ibadah.
Kode Etik Profesi Akuntan Publik Ditinjau dari Perspektif Islam Febi Annuri Jayasi
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 1 (2022)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i1.5980

Abstract

This study aims to analyze the Code of Ethics of the Public Accountant Profession from an Islamic Perspective. This research is a qualitative research with library research. This type of library research uses the texts of the Qur'an and Hadith or more often called the study of revelational texts. For the method of analysis using the Content Analysis Method. Understanding the five principles of professional ethics for Public Accountants From an Islamic perspective based on the Qur'an and hadith, a Public Accountant with integrity built from spiritual and emotional intelligence is objective in making decisions or judgments about a matter by being fair and careful with full consideration , encourage to be careful about work, have a trustworthy nature and maintain the confidentiality of information. Therefore, Islamic teachings provide instructions for public accountants to always understand and obey orders and stay away from Allah's prohibitions.

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