Muhasabatuna: Jurnal Akuntansi Syariah
MUHASABATUNA: Jurnal Akuntansi Syariah is a peer-reviewed and open-access platform that focuses on Accounting and Islamic Financial. The aim of MUHASABATUNA is to be an authoritative source of information on it’s focused. The scope of MUHASABATUNA are but strictly limited to: Syariah Accounting; Syariah Banking; Management Zakat, Infaq, Shodaqoh, and Waqf; Islamic Business Management; Syariah Insurance;
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119 Documents
<![CDATA[Analysis of Tax Revenue From Acquisition of Land and Building Rights at The Regional Revenue Agency in Majene District ]]>
<![CDATA[Haq, Nursyam Arifa]]>;
<![CDATA[Tikollah, M. Ridwan]]>;
<![CDATA[Afiah, Nur]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.2918
<![CDATA[This research aims to determine the contribution of BPHTB revenue to regional income of Majene Regency, the effectiveness of BPHTB revenue to regional income of Majene Regency, and the potential of BPHTB revenue to regional income of Majene Regency. The variable in this research is tax receipts for the acquisition of land and building rights. The population in this research is the Budget Realization Report (LRA), especially the targets and realization of BPHTB taxes, targets and realization of PAD and regional taxes originating from BAPENDA Majene Regency. The sample in this research was taken from the 2020-2022 Regional Revenue Realization Report with a focus on targets and the amount of realized tax revenue from Land and Building Rights Acquisition Tax from Majene Regency BAPENDA staff. The data in this research was collected through interviews and documentation using interactive model data analysis techniques. The results of this research show that the level of contribution of BPHTB tax revenues to PAD revenues is still very less than in 2020-2022 with an average of 1.69%, while the level of contribution of BPHTB tax revenues to regional tax revenues is still less than in 2020-2022 with an average of 15 .79%. The effectiveness of BPHTB tax revenue is still less effective, as evidenced by the average result of 75.29% from 2020-2022. BPHTB's potential tax revenue can be seen from the number of taxpayers paying zero tax in 2020-2022. From the results of the analysis that has been carried out, it appears that the potential amount of BPHTB tax revenue in 2022 is IDR 62,690,500 from 196 taxpayers.]]>
<![CDATA[Determinant Factors of Audit Delay: Evidence on Jakarta Islamic Index (JII) ]]>
<![CDATA[Ponirah, Ade]]>;
<![CDATA[Sinta Nurriyah, Laela]]>;
<![CDATA[Muslih, Amar]]>;
<![CDATA[Yulianti, Lina]]>;
<![CDATA[Sakinah, Gina]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.2929
<![CDATA[This study aims to analyze the factors that influence audit delay. The method used in this research is to use descriptive analysis with a quantitative approach in the sampling technique using purposive sampling and based on predetermined criteria there are 10 companies with a period of 5 years or as much as 50 data. The statistical test tools used in this study are descriptive statistical analysis, classical assumption test, multiple linear test, coefficient of determination analysis (R2) and hypothesis testing using the t test and f test. The results showed that partially company size, audit opinion and profitability using return on assets had no significant effect on audit delay. Simultaneously, it shows that company size, audit opinion and profitability together have no significant effect on audit delay with the results of the coefficient of determination test (R2 ) the R square value is 0.129 or 12.9%, meaning that the three variables are only able to influence audit delay only by 12.9% and 87.1% by other factors.]]>
<![CDATA[Evaluation of Teller Services to Customers and Analysing Customer Satisfaction with Teller Services at BSI KCP Lauser ]]>
<![CDATA[Hayat, Kumala]]>;
<![CDATA[Daim Harahap, Rahmat]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.2958
<![CDATA[This study discusses the effect of service quality on customer satisfaction in Islamic banks. The purpose of this writing is to know what is customer satisfaction and service quality how to measure service quality, and what are the factors that cause customer satisfaction. This writing can also be seen how the relationship between service quality and customer satisfaction. In conducting research the author uses the literature study method, the author gets references from reliable sources. The results showed that all dimensions of service quality have a significant positive effect on customer satisfaction, which means that the better the quality of service ranging from physical evidence, responsive data, reliability, assurance and empathy provided by Islamic banking will be able to increase customer satisfaction and vice versa. Service is not just about providing services to customers, but also understanding customer needs and desires. A good service must start from understanding the needs and desires of customers, providing the right solution, always updating and improving services, listening to customer feedback, and always being balanced with competitive prices and satisfying product quality]]>
<![CDATA[Utilization Of Computer-Based Accounting Systems Through The Siapik Application In Micro, Small and Medium Enterprises (Study Case : Shop Mother Mitha in the Regency Maros) ]]>
<![CDATA[Nurzalsabilah]]>;
<![CDATA[Azis, Muhammad]]>;
<![CDATA[Idris, Hariany]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.3083
<![CDATA[This research aims to identify and understand the role and impact of a computer-based accounting system through the SIAPIK application on Bunda Mitha Stores, more specifically to explain how this technology can help Mother Mitha Stores in preparing financial reports. The variable in this research is a single variable, namely focusing on the SIAPIK application. The subject of this research is the owner of the Bunda Mitha Shop, while the focus of this research is the bookkeeping of the Bunda Mitha Shop. The data sources used are primary data and secondary data whose collection was obtained through interviews and documentation. Data analysis is carried out by collecting data, inputting data, presenting data and drawing conclusions. The result of using the SIAPIK application is that it has a positive impact on the shop mother Mitha because it can measure the financial performance of its business whether it is profit or loss and produce financial reports such as financial position reports, profit and loss reports and cash flow reports. The SIAPIK application also helps you Mitha Store to check inventory so that there are no excesses or shortages of goods because the inventory is already systemized in the SIAPIK Application.]]>
<![CDATA[The Effect of Pick Up Delivery and Cash On Delivery Through Customer Satisfaction on Company Revenue (Case Study of Goods Delivery Services in Sukabumi City) ]]>
<![CDATA[Nursaadawiyah, Siti Halifah Nursaadawiyah]]>;
<![CDATA[Suherman, Acep]]>;
<![CDATA[Martaseli, Evi]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.3086
<![CDATA[The rapid growth of e-commerce in Indonesia today has a big role to play in the sustainability of various industries. One of them is the industry in the field of freight forwarding services. Goods-sending services are a practical solution and a supporting service industry needed by people who often use e-commerce as a means of electronic media to carry out buying and selling activities online. this makes the company faced with the threat of increasingly tight competition. This research uses the Descriptive Quantitative Method by collecting data by distributing questionnaires. The number of respondents in this study were 80 employees of goods delivery services in Sukabumi City with an incidental sampling technique. Data analysis techniques in this study using descriptive statistics. The results of this study indicate that Pick Up Delivery does not have a direct and significant effect on Company Revenue but Pick Up Delivery has an indirect and significant effect on company revenue through Customer Satisfaction as a mediating variable and Cash On Delivery has a direct effect on the revenue of goods delivery companies in Sukabumi City without any mediating role from the Customer Satisfaction variable.]]>
<![CDATA[System Payment Mu’nah in Gold Pawn Financing Indonesian Syariah Bank, Lumajang S. Parman Branch Office ]]>
<![CDATA[Nasrifah, Maula]]>;
<![CDATA[Darma Oktaviana, Shinta]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.3371
<![CDATA[Maintenance fee (mu'nah) is a gold pawn maintenance fee that is calculated based on a certain proportion of the estimated collateral pawned by the customer. The purpose of this study was to determine the gold pawn financing mechanism of Bank Syariah Indonesia, Lumajang S. Parman Branch Office and to describe the implementation of the mu'nah payment system of Bank Syariah Indonesia, Lumajang S. Parman Branch Office. The type of research used in this study is a qualitative method with a descriptive approach. Data collection techniques use interviews, observation and documentation, then the data is analyzed by reducing data, presenting data, drawing conclusions. Data validity uses source triangulation techniques. This study concluded: 1) The gold pawn financing mechanism at BSI KCP Lumajang S. Parman has a very easy process with simple terms and conditions, no interest is charged, financing does not contain gharar and is based on sharia law. 2) Implementation of the mu'nah payment system in gold pawn financing, there is collateral in the form of jewelry or gold bars held by BSI and its security and safety are maintained by imposing mu'nah fees (maintenance fees) which are borne by the customer. Customers who take financing below the predetermined estimated value get a mu'nah discount. The determination of the mu'nah fee discount has been automatically systematized when the officer inputs the nominal financing taken by the customer.]]>
<![CDATA[The Effect of Restaurant Atmosphere, Product Quality, and Price on Consumer Satisfaction at Mie Samyu Restaurant, Sumberkemba Village, Pakuniran District ]]>
<![CDATA[Hayatul Millah]]>;
<![CDATA[Ferry Vijaylani]]>;
<![CDATA[Abdul Komar]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.3374
<![CDATA[In the current era of globalization, competition in the business world is getting fiercer, this requires every organization to be able to expand its organizational performance in order to compete in the competition. Organizations must be able to understand the needs and desires of their consumers. In this way, organizations must plan serious areas of strength in a procedure to meet their customer satisfaction and survive in business competition. The culinary industry or known as the food industry is one of the rapidly growing business fields and is currently facing very tight competition. The restaurant atmosphere variable does not have a partial effect on consumer satisfaction with a value of t count (0.576) < t table (1.684). The product quality variable has a partial effect on consumer satisfaction with a value of t count (3.184) > t table (1.684). The price variable has a partial effect on consumer satisfaction with a value of t count (3.704) > t table (1.684).]]>
<![CDATA[Capital Structure and Their Influence on Firm Value in Indonesia’s Consumer Cyclicals Sector ]]>
<![CDATA[Anggraeni, Dhea Puspita]]>;
<![CDATA[Rohmawati Kusumaningtias]]>;
<![CDATA[Muthohhari, Abdullah Hanif]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v7i1.3377
<![CDATA[This study aims to analyze the effect of capital structure on the firm value of consumer cyclicals sector companies in Indonesia for 2018-2023. Capital structure is measured using Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Long-term Debt to Equity Ratio (LDER), and Long-term Debt to Asset Ratio (LDAR), while firm value is measured by Tobin's Q. The results showed that DER has a significant negative effect on firm value, where an increase in DER reduces Tobin's Q due to high debt that exceeds the optimal limit. In contrast, LDER has a significant positive effect, reflecting the success of long-term debt management to support firm value. However, DAR and LDAR have no significant effect, indicating that investors pay less attention to asset financing through debt. This study supports the trade-off theory that explains the optimal relationship between the use of debt and firm value. The research results are expected to be a reference for companies in managing capital structure to increase their firm value]]>
<![CDATA[Effect of Third Party Funding, Financing to Deposit Ratio and Return on Asset for Financing at Bank Muamalat KCP Probolinggo ]]>
<![CDATA[Millah, Hayatul]]>;
<![CDATA[Elok Bashiroh]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v7i1.2676
<![CDATA[The purpose of this research is to determine the influence of third party funds, financing deposit ratio and return on assets on financing in the 2018 period. - 2022 at Bank Muamalat KCP Probolinggo. The type of research used in this study is a quantitative method with a descriptive approach. The sample in this study is the Quarterly financial reports for 2018 to 2022 as many as 20. The data in this study is secondary data. Observation collection method by collecting data on the Annual Financial Report of Bank Muamalat KCP Probolinggo in 2018 - 2022. Banks provide community services and public financial intermediaries. Therefore, banks must always be in the midst of society so that the flow of money from people who have excess can be accommodated and distributed to people who are lacking. One of the bank distribution products is financing provided by one party to another party to support a planned business project, either carried out individually or by an institution. The formulation of the problem in this study is whether there is an influence of third party funds, financing deposit ratio and return on assets on financing for the 2018 to 2022 period. The results of the study show that partially DPK have a significant positive effect and FDR have a Significant negative effect on financing at Bank Muamalat KCP Probolinggo for the 2018-2022 period. Meanwhile, ROA has no significant effect on financing at Bank Muamalat KCP Probolinggo for the 2018-2022 period. Meanwhile, DPK, FDR and ROA simultaneously have a positive effect on financing at Bank Muamalat KCP Probolinggo for the 2018-2022 period. DPK, FDR and ROA contributed 34.1% to financing, the remaining 65.9% was influenced by other variables outside those studied.]]>
<![CDATA[Systematic Literature Review: Governance Performance of Amil Zakat Institutions by Measuring the Indonesian Magnificence of Zakat (IMZ) ]]>
<![CDATA[Nurwahyuni, Hanifah]]>;
<![CDATA[Fatikah, Nurul Izza]]>;
<![CDATA[Simorangkir, Melisa Ratu Annastasya]]>;
<![CDATA[Syahida, Syarifah]]>;
<![CDATA[Febriani, Dewi]]>;
<![CDATA[Sulhani]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v7i1.3046
<![CDATA[Zakat is a manifestation of faith in Allah and a form of concern for others. Zakat can be a solution in solving social and economic problems. Indonesia is the largest Muslim country in the world with 236 million Muslims or 84.35 percent of Indonesia's total population. Thus, the potential for zakat in Indonesia is very large. Fadillah (2011) stated that the large potential for zakat in Indonesia cannot yet be managed well. This research was conducted to examine and identify factors and forms of good governance of zakat amil institutions in Indonesia, using special measurements. Indonesia Magnificence of Zakat (IMZ). This research uses the Systematic Literature Review (SLR) research method. This research emphasizes how important it is to foster public trust through transparency and accountability, as well as how important it is to apply a creative approach to zakat collection and distribution so that the impact of zakat is optimal for society.]]>
