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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 7 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2024)" : 7 Documents clear
The Company Share Prices in Indonesia During the Covid-19 Pandemic Haryanto, Rudy; Alvi Nur Hidayati; Azlin Alisa Ahmad
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i1.12144

Abstract

The Covid-19 pandemic in 2019 to 2021 affected world economic conditions, including inflation, currency exchange rates and world gold prices. This situation changed the direction of investment from the real sector to investing in gold and stocks. This study analyzed the variables of inflation, the rupiah exchange rates, the price of gold on the share prices of PT ANTM, Tbk. The approach used causalistic quantitative by processing secondary data in the form of monthly report data that had been published on the official website. The population and sample were 36 samples of monthly reports obtained by total sampling technique. To test and analyze the hypothesis SPSS version 20 was used. The results of the study: first, inflation has a significant effect on share prices, with a significance value of 0.030.; second, the price of gold has no effect and is not significant on stock prices, with a significance value of 0.422; third, the exchange rate has no effect and is not significant on stock prices, with a significance value of 0.093; fourth, inflation, gold price and exchange rate variables simultaneously have a significant effect on share prices, with a significance value of 0.002. 0.05). Investors were interested in investing in Mining Company shares during the Covid-19 pandemic. This investment decision was regardless of Indonesia's economic situation at the time of Covid-19 which was completely uncertain, especially in investment.
Akuntansi Pendapatan berbasis Nilai Kearifan Lokal “Mopo’o Tanggalo Duhelo” Thalib, Mohamad Anwar
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i1.12261

Abstract

Penelitian ini bertujuan untuk mengungkap nilai-nilai kearifan lokal di balik praktik akuntansi pendapatan. Paradigma yang digunakan dalam riset ini adalah Islam. Etnometodologi dipilih sebagai pendekatan penelitian. Terdapat lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil penelitian menunjukkan bahwa saat ini pendapatan per harinya dari para kusir bendi lebih sedikit dibandingkan tahun-tahun sebelumnya. Hal ini disebabkan saat ini telah banyak jenis transportasi yang bisa menjadi pilihan dari masyarakat. Sementara itu, para kusir bendi bisa memperoleh pendapatan yang banyak saat mereka menjual kuda. Pendapatan yang diperoleh oleh para kusir bendi berbasis nilai kesabaran. Nilai ini tercermin melalui keputusan para kusir bendi untuk tetap bertahan dengan profesi ini meskipun pendapatan harian yang mereka peroleh lebih sedikit dibandingkan tahun-tahun sebelumnya. Nilai tersebut tercipta atas dasar keyakinan bahwa dibutuhkan rasa sabar dalam memperoleh rezeki dari Tuhan. Dalam kebudayaan masyarakat Gorontalo, para orang tua (tua-tua) sering memberikan nasihat tentang pentingnya rasa sabar dalam menjalani permasalahan kehidupan melalui ungkapan (lumadu) mopo’o tanggalo duhelo maknanya adalah penuh kesabaran.
The Role of Internal Audit in The Merger and Acquisition Process to Provide Added Value: A Critical Review Yuwono, Matias Andika; Ellitan, Lena
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i1.12541

Abstract

Purpose – This research focuses on how internal audit influences added value in the merger and acquisition (M&A) process. One of the internal audits provides value added by doing due process diligence For M&A transactions. The failure rate in creating value for companies and shareholders through M&A is still relatively high. Factors contributing to such failures include cultural differences between organizations, overly optimistic decisions based on market assessments, overestimating synergies, and inappropriate technology assessments. In overcoming these risks, the role of internal audit becomes crucial. This research underscores how internal audits can aid in recognizing and addressing the risks linked to M&A, particularly during the strategy, feasibility assessment, and results integration implementation phases. Methodology – This research uses descriptive qualitative analysis methods Findings – Research demonstrates that internal audit plays a vital role in guaranteeing the seamless operation of the M&A process. Internal audits help identify the various risks involved in the M&A process, from market and financial risks to legal and cultural risks. In addition, internal audits also provide recommendations for improvements needed to ensure that the M&A process runs according to the company's plans and goals. Thus, the contribution of internal audit is significant in ensuring the success of every M&A transaction carried out by the company. Originality – This article comprehensively discusses internal audit activities in the M&A process so the internal audit activity can add value to the company.
Effect of Auditor Ethics, Audit Experience, and Auditor Motivation on Internal Audit Quality Mahmud, Muhammad Daud Bin; Quilim, Cici Aryansi; Hasan, Lisa
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i1.12772

Abstract

The purpose of this study is to investigate how auditor motivation, audit experience, and ethics relate to the quality of audit result as evaluated by internal supervisors in local government. This study is driven by the perception that the government's internal oversight system lacks professionalism due to its poor performance in identifying state financial management fraud. Using Partial Least Square - Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to assess the research model following the distribution of a questionnaire to thirty auditors designated to examine state financial management within the Central Halmahera Regency Government's jurisdiction. The study's findings demonstrate the significance of auditor ethics, audit experience, and motivation in completing audit duties in producing high-quality audit outcomes
The Determinant of Corporate Social Responsibility (CSR): The Role of Green Accounting as Moderating Variable in Indonesia Rahman, Taufikur
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i1.12977

Abstract

This study aims to determine the role of Green Accounting in the relationship between environmental performance and Disclosure of Corporate Social Responsibility (CSR) in JII 70 Companies for the 2018-2020 period. This research is a type of quantitative research and the data in this research is secondary data in the form of panel data sampling technique with purposive sampling technique. The samples used were 24 companies registered on JII 70 for the 2018-2020 period. The data collection method is carried out by accessing financial reports and annual reports which can be accessed through the website www.idx.co.id. The data is processed using the Eviews10 analytical tool. The analytical method used is a descriptive test, stationarity test, regression model test, classical assumption test, t-test, F test, and MRA test. The results showed that the environmental performance variable has a positive and significant effect on the disclosure of Corporate Social Responsibility. The green accounting variable has a positive and insignificant effect on the disclosure of Corporate Social Responsibility. After conducting the MRA test it shows that the green accounting variable cannot moderate the effect of Environmental Performance on Disclosure of Corporate Social Responsibility.
Penerapan PSAK No. 102 di BMT UGT Nusantara Cabang Pamekasan Ira Farlizanty Tri Rahadi; Fadllan
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i1.13324

Abstract

PSAK No. 102 covers recognition and measurement, presentation and disclosure in murabahah financing in Sharia Cooperatives and Sharia Financial Institutions to sell or buy, as well as the implementation of murabahah transactions for cooperatives or Sharia financial institutions. Until now, many people are interested in murabaha financing. The number of enthusiasts who use murabaha financing, then automatically in murabaha financing will often be recorded transactions. The purpose of this study is to determine how the application of PSAK 102 at BMT UGT Nusantara Pamekasan Branch. By using qualitative methods with a case study approach and type of field research. Sources of data obtained through primary data and secondary data, which primary data to the deputy branch head, AOAP and teller, as well as secondary data in the form of financial reports from BMT UGT Nusantara Pamekasan Regency Branch. Based on the results of his research, in BMT UGT Nusantara Pamekasan Branch is in accordance with PSAK 102, but there are some points that are not yet appropriate and still need to be refined by BMT. Such as BMT does not provide murabahah without orders, BMT does not provide collateral other than motorcycle BPKB, BMT does not measure inventory at cost, BMT does not have significant risks associated with inventory ownership and BMT does not provide penalties.
Implikasi Keberadaan Goodwill Pada Laporan Keuangan (Manfaat dan Distorsi) Illahi, Ilham; Sumarni, Nini; Harfandi
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i1.13354

Abstract

Artikel ini membahas implikasi goodwill terhadap laporan keuangan, dengan fokus pada manfaat dan distorsi. Goodwill, aset tidak berwujud yang timbul dari akuisisi di mana harga belinya melebihi nilai wajar aset yang dapat diidentifikasi, dapat memberikan dampak positif terhadap laporan keuangan perusahaan dengan meningkatkan kekayaan bersih atau ekuitas pemegang saham. Namun, di samping manfaatnya, goodwill juga menimbulkan kekhawatiran, terutama terkait keakuratan nilai yang dicatat. Penilaian goodwill sering kali bergantung pada estimasi dan asumsi, sehingga meningkatkan risiko ketidakakuratan dalam pengukurannya. Melalui tinjauan literatur kualitatif, penelitian ini mengungkapkan bahwa meskipun penyusutan goodwill dapat mendorong investor dan pemangku kepentingan untuk merevisi ekspektasi mereka terkait pendapatan dan arus kas di masa depan, namun hal ini juga dapat menyebabkan oportunisme manajerial, sehingga mengurangi keandalannya. Untuk memitigasi risiko tersebut, perusahaan dapat meningkatkan kualitas audit dan menerapkan praktik tata kelola perusahaan yang efektif. Pada akhirnya, penelitian ini memberikan wawasan yang berharga mengenai implikasi goodwill pada praktik pelaporan keuangan.

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