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Reza Mubarak
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+6281334225035
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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 63 Documents
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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.
Pengaruh Quick Ratio, Inventory Turnover, Fixed Assets Turnover, dan Assets Turnover terhadap Profitabilitas Perusahaan Sektor Farmasi di BEI Tahun 2016-2018 Umar Hamdan; Lailatul Maufiroh
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 2 (2022)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i2.5984

Abstract

The current rapid development of the world economy is marked by advances in technology and the growth of innovation that continuously makes business competition more competitive. Business people are starting to realize that the ability to compete does not only lie in the ownership of the company's tangible assets, but also in innovation, information systems, organizational management and organizational resources owned by the company. This study uses a quantitative approach. The data used in this study is secondary data obtained from the annual financial statements, with a sample of 10 companies and the 2016-2018 period, so the data is 30. The analytical methods in this study are data normality test, autocorrelation test, heteroscedasticity test, test multicollinearity, multiple linear regression, hypothesis testing and coefficient of determination test. This study shows that the F Quick Ratio test, Inventory Turnover, Fixed Asset Turnover and Asset Turnover have a significant effect on the ROA of pharmaceutical sector companies listed on the IDX for the 2016-2018 period. While partially Quick Ratio, Inventory Turnover, and Asset Turnover have a significant effect on the ROA of pharmaceutical sector companies listed on the IDX for the 2016-2018 period.
Komparasi Kinerja Keuangan Bank Syariah Indonesia dan Bank Syariah Malaysia Pada Masa Pandemi Covid-19 Yoga Raunaqa; Dea Al Risna Deva; Kharis Fadlullah Hana
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 2 (2022)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i2.6339

Abstract

Abstract: Financial performance is an important factor for maintaining the health of banks, but the Covid-19 has greatly impacted the economic sector, one of which is banking. The purpose of this study was to find out how the financial performance of Bank Syariah Indonesia and Bank Maybank Berhard Malaysia in 2020-2021 during the covid 19 pandemic. The method used in this study was a quantitative method using descriptive analysis and financial ratio analysis tools, namely the independent paired T-test. The data collection technique is to collect secondary data in the form of an annual report (annual hassle) of financial performance during the COVID-19 pandemic published by the Indonesian Islamic bank or the Financial Services Authority (OJK) and the official website of the Islamic bank Maybank Islamic Berhad Kuala Lumpur. The results showed that there was no significant difference in the financial performance of Indonesian Islamic banks and Malaysian banks with maybanks from the financial ratios of CAR, ROA, ROE, FDR, NPF, and BOPO during the COVID-19 pandemic from 2020-2021. The results of this study provide recommendations that the management of Indonesian Islamic banks and Malaysian banks maybank hard to be able to maintain and further improve their already good financial performance. Keywords: Comparison, Financial Performance, Covid 19 Abstrak: Kinerja keuangan merupakan faktor yang penting untuk mejaga kesehatan bank, tetapi dengan adanya covid-19 ini sangat berdampak pada sektor ekonomi salah satunya perbankan . tujuan penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan Bank Syariah Indonesia dan Bank Maybank Berhard Malaysia tahun 2020-2021 pada masa pandemi covid 19. Metode yang digunakan dalam penelitian yaitu metode kuantitatif dengan menggunakan analisis deskriptif dan alat analisis rasio keuangan yaitu uji independent paired T-test. Teknik perolehan data yaitu mengumpulkan data-data sekunder yang berupa laporan tahunan (annual repot) kinerja keuangan selama pandemi covid-19 yang diterbitkan oleh bank syariah Indonesia atau Otoritas Jasa Keuangan (OJK) dan website resmi bank syariah Maybank Islamic Berhad Kuala lumpur. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan kinerja keuangan bank syariah Indonesia dan bank maybank berhard Malaysia dari rasio keuangan CAR, ROA, ROE,FDR, NPF, dan BOPO selama masa pandemi covid 19 dari tahun 2020-2021. Hasil penelitian ini memberikan rekomendasi bahwa manajemen bank syariah Indonesia dan bank maybank berhard Malaysia untuk dapat mempertahankan dan lebih meningkatkan kinerja keuangannya yang sudah baik. Kata Kunci: Perbandingan, Kinerja keuangan, Covid 19
Pengaruh Pembiayaan Mudharabah dan Akuntansi Pembiayaan Musyarakah Terhadap Profitabilitas Bank Syariah Indonesia Alfina Agustin; Uly Mabruroh Halida
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 2 (2022)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i2.6397

Abstract

The financing are to get or providing funds for business improvement. Profitability is the rate of knowing the companies ability to generate profits during a certain period. The purpose of this study is to determine whether there is an effect of Mudharabah Financing and Musyarakah Financing Accounting on Profitability, either simultaneously or partially. This study uses a quantitative approach with the type of secondary data. The sample used is the quarterly financial statements of all bank that are merged into Indonesian Islamic Banks registered with the OJK for the 2016-2020 period as many as 60 financial reports. The results of this study indicate that simultaneously Mudharabah Financing and Musyarakah Financing Accounting has significant effect on Profitability at Indonesian Islamic Bank, because the value of fcount > ftable is 15,632 > 3,16. Based on partial testing, Mudharabah Financing and Musyarakah Financing Accounting have significant effect on Profitabilities at Indonesian Islamic Bank due to the tcount value of each variable > ttable, namely tcount of 5,402 (Mudharabah), dan 4,794 (Musyarakah) with a value of ttable = 2,002.

Page 2 of 7 | Total Record : 63

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