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Reza Mubarak
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+6281334225035
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Shafin: Sharia Finance and Accounting Journal
Published by Universitas 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 75 Documents
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Pengaruh Sistem Akuntansi Keuangan Daerah Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Pamekasan Istifara Suci Pangestuning Ajeng; Wadhan Wadhan
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 2 (2023)
Publisher : Universitas Islam Negeri (UIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i2.8889

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem akuntansi keuangan daerah dan sistem pengendalian internal terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Pamekasan secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan jenis penelitian asosiatif kausal. Penelitian ini dilakukan pada 35 SKPD yang berada di Kabupaten Pamekasan. Populasi dan sampel yaitu Kepala SKPD dan Kepala Bagian Keuangan SKPD dengan responden sebanyak 2 orang pada tiap instansi. Data yang digunakan pada penelitian ini data primer dengan penyebaran kuesioner. Teknik pengambilan sampel menggunakan purposive sampling dengan teknik analisis data menggunakan analisis regresi linier berganda, uji kualitas data, uji asumsi klasik, dan uji hipotesis dengan bantuan aplikasi SPSS 24. Hasil penelitian menunjukkan bahwa variabel sistem akuntansi keuangan daerah memperoleh nilai thitung > ttabel yaitu sebesar 4,914 > 1,670 dengan nilai signifikansi sebesar 0,000 < 0,05 yang artinya sistem akuntansi keuangan daerah secara parsial berpengaruh positif dan signifikan. Pada variabel sistem pengendalian internal memperoleh nilai thitung > ttabel yaitu sebesar 6,019 > 1,670 dengan nilai signifikansi sebesar 0,000 < 0,05, yang artinya sistem pengendalian internal secara parsial berpengaruh positif dan signifikan. Berdasarkan penelitian pada uji F memperoleh nilai Fhitung > Ftabel yaitu sebesar 114,849 > 3,15 dan nilai signifikan yaitu sebesar 0,000 < 0,05. Hasil dari penelitian ini menunjukkan bahwa H1, H2, H3, diterima yang artinya sistem akuntansi keuangan daerah dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Pamekasan.
Tanggung Jawab sebagai Nilai dari Praktik Akuntansi Zakat: Studi Etnometodologi Islam Mohamad Anwar Thalib
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 2 (2023)
Publisher : Universitas Islam Negeri (UIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i2.9596

Abstract

This study aims to reveal the local cultural values of zakat fitra accounting practices. This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results of the study indicate that there is a value of responsibility behind the accounting practice of distributing zakat fitra. This value is reflected through the actions of the amil zakat, who use data from the government, data and advice from residents about citizens who are entitled to receive zakat fitra, amil zakat coordinators who distribute zakat not only to less fortunate citizens but amil officers who are by the Shari'a Islam. As well as the decision of the amil to distribute zakat funds three days before Eid al-Fitr. It is intended that zakat recipients can use these funds to meet their needs. In the Islamic culture of Gorontalo, the value of responsibility is often advised through the expression (lumadu) "eya dila pito-pito'o" meaning God does not close his eyes. This phrase means that whatever we do, Allah is always watching.
Dinamika Harga Saham: Dampak dari Asset Growth, Net Profit Margin, ROI dan Islamic Social Reporting Meyra Rachmania Sabilla; Agus Arwani
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 2 (2023)
Publisher : Universitas Islam Negeri (UIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i2.10191

Abstract

The stock price is the price of a stock in the form of evidence of capital participation in a company and has data that tends to fluctuate or always change. This study aims to determine how the effect of asset growth, net profit margin, return on investment and Islamic social reporting on stock prices. This research is included in the type of causal associative research with a quantitative approach. The population in this study is all property and real estate sector companies listed in the Sharia Securities List for the period 2018 – 2022 which amounted to 98 companies. The sampling technique in this study used purposive sampling techniques, with a total sample of 14 companies. The data analysis used in this study is descriptive statistical analysis, classical assumption test, multiple linear regression test, t-test, F test, and coefficient of determination. Based on the results of the t-test (partial), shows that the asset growth variable has no effect on stock prices, the net profit margin variable has a negative and significant effect on stock prices, while the return on investment and Islamic social reporting variables have a positive and significant effect on stock prices. The results of the F test (simultaneous) show that the variables asset growth, net profit margin, return on investment, and Islamic social reporting simultaneously affect stock prices.
Predicting Potential Bankruptcy PT. Wismilak Inti Makmur, Tbk Using The Altman Z-Score Method Wahyu Maulana; Very Andrianingsih
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 2 (2023)
Publisher : Universitas Islam Negeri (UIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i2.10196

Abstract

Indonesia is one of the countries that are still pro and contra towards cigarettes. Cigarettes are considered one of the dangerous products for public health and safety, but on the other hand the cigarette industry is the largest contributor to tax revenue in Indonesia. This study aims to determine the company's financial performance and to determine the potential for bankruptcy using the Altman z-score method at PT. Wismilak Inti Makmur Tbk. The type of research is descriptive quantitative while the population is all financial reports published by companies and the sample is financial statements for 2017-2021. Data collection techniques using the method of documentation. The data analysis technique used the modified Altman z-score method. Based on the results of the analysis and discussion of the modified altman z-score, it can be concluded that the company's financial condition for the 2017-2021 period is in good or healthy condition because the Z-score value is > 2.6. Even though in 2021 the z-score will decrease slightly, it is not at risk of going bankrupt. Suggestions for companies, in order to maintain financial performance every year in order to stay in good health
Mental Accounting dan Perilaku Keputusan Investasi: Analisis Perbedaan Berbasis Sosial Kultural Astia Putriana; M. Riduan Abdillah; Gati Anjaswari
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 2 (2023)
Publisher : Universitas Islam Negeri (UIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i2.10357

Abstract

The purpose of this study was to analyze the effect of mental accounting on investment decision behavior and to analyze whether are differences in investment decision behavior in socio-cultural as measured by gender and domicile. The population in this study were college students of accounting program class at Politeknik Negeri Tanah Laut. Politeknik Negeri Banjarmasin and Universitas Islam Negeri Antasari Banjarmasin. The samples in this study are 171 college students, using the purposive sampling technique. Data collected by online and offline questionnaires. The gathered data were analyzed using regression analysis and independent sample t-test. The results of this study indicate that mental accounting has a significant effect on investment decision behavior. Meanwhile, there is no difference between men and women in terms of investment decision behavior. Also, there is no difference between urban and rural respondents in terms of investment decision behavior. This research provides insight to pay attention in case of mental accounting for young investors.

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