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Muhasabatuna: Jurnal Akuntansi Syariah
Published by Institut Agama Islam Syarifuddin Wonorejo Lumajang
ISSN : 27744388     EISSN : 27748855     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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;
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 119 Documents
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Analysis of the Influence of Knowledge Levels and Public Perceptions on the Decision to Choose Murabaha Financing at Islamic Banks Shofiyul Umam
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3108

Abstract

This study aims to analyze the influence of the level of knowledge about murabahah financing (X1) and perception of murabahah financing (X2) on the decision to choose murabahah financing (Y) among the community in Surabaya. The research employs a quantitative approach with descriptive analysis. Sampling technique using the Slovin formula yielded a sample size of 400 individuals from the Surabaya community. Data collection was conducted through questionnaires and analyzed using data quality tests, classical assumption tests, hypothesis testing, and multiple linear regression analysis. The results indicate that both the level of knowledge about murabahah financing and the perception of murabahah financing have a positive and significant effect, both partially and simultaneously, on the decision to choose murabahah financing among the community in Surabaya.
Internal Control System Analysis in The Complete Systematic Land Registration Program (PTSL) in Sukabumi District Sari, Putri Permata; Suherman, Acep
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3115

Abstract

This research aims to analyze the effectiveness of the internal control system in the Complete Systematic Land Registration Program (PTSL) in Sukabumi Regency. PTSL is a government initiative to speed up and simplify the land registration process, provide legal certainty, and increase the efficiency of land administration. In its implementation, this program is expected to overcome various obstacles that often occur in the land registration process. The research method used is descriptive qualitative with a case study approach. Data was collected through observation, interviews and documentation. Analysis was carried out on five components of internal control according to the COSO framework: control environment, risk assessment, control activities, information and communication, and monitoring. The research results show that even though the internal control system at PTSL Sukabumi Regency has been implemented, there are still several weaknesses that hinder the effectiveness of the program. The main obstacle is the lack of coordination between the village and ATR/BPN, as well as incomplete files which often occur during the registration process. This causes a lot of work to be delayed and unfinished. In addition, a weak internal control system causes communication problems and suboptimal supervision. This research concludes that to increase the effectiveness of PTSL, there needs to be improvements in the internal control system, increased coordination between related parties, and more intensive outreach to the public about the importance of complete land registration files. In this way, it is hoped that the PTSL program can run more effectively  and  efficiently, and  achieve  its  goal  of  providing  legal  certainty  and  prosperity  for  the community.
Implementation of Employee Work Ethics (Study on Baitul Maal wa al Tamwil (BMT) Maslahah Cooperation) Syuhri, Saifuddin
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3129

Abstract

Competition from financial institutions such as Baitul Maal Wa Al Tamwil (BMT) cannot be avoided, so employee performance and customer satisfaction are essential in running a business. This research method is descriptive qualitative. The result is that implementing of employee work ethics is influenced by the religious, cultural, socio-political, geographical environment, education and economic structure factors. Meanwhile, the fundamental values as the basis of Islamic work ethics are: monotheism, justice (al Adl), prophethood (a Nubuwah), government (khilafah), results (ma'ad) and carrying out activities based on the principles of siddiq/honesty, tabligh/transparency, Trustworthy/responsible and fathonah/professional as well as avoiding the elements of maysir (gambling), tadlis (fraud), gharar (uncertainty), usury, zulm (persecution), risywah (bribery).
The Influence of Taxpayer Awareness and Tax Sanctions on Individual Taxpayer Compliance Devira Indrasvari Naryana, Putu; Setiawan, Putu Ery
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3195

Abstract

Taxes represent the largest contribution to state revenue, but taxpayer compliance in fulfilling their obligations is still not optimal. Taxpayer awareness and the imposition of tax sanctions can influence taxpayer compliance in fulfilling their tax obligations. This study aims to obtain empirical evidence of the effect of taxpayer awareness and tax sanctions on taxpayer compliance. The population in this study is individual taxpayers registered at KPP Pratama Badung Utara. The sample used consists of 100 individual taxpayers selected through non-probability sampling, specifically purposive sampling, with data analysis using multiple linear regression. The results of this study indicate that taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance at KPP Pratama Badung Utara.
The Effect of Tax Avoidance on Cost Of Debt with Institutional Ownership as Moderating Variable Dhear Sari Artana, Putu; Supadmi, Ni Luh
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3196

Abstract

This study aims to examine the effect of tax avoidance on the cost of debt and also examine the effect of institutional ownership in moderating the relationship between tax avoidance on the cost of debt in mining companies listed on the Indonesia Stock Exchange. The research design is structured as quantitive research. The number of observations was 30 companies using purposive sampling method. The researcher’s analysis technique is multiple linear regression. The result of the study show that the tax avoidance variable has no effect on the cost of debt. Meanwhile, institutional ownership cannot moderate either strengthen or weaken the effect of tax avoidance on the cost of debt. The implications of this study is to assist the Director General of Taxes in identifying tax avoidance practices, provide more in-depth information about tax avoidance for taxpayers, and to offer insights related to tax avoidance on the cost of debt.
The Effect of The Policy on Channeling of Funds and The Monitoring System Significantly on The Economic Welfare of Members at The BMT Maslahah Tiris Branch Nasrifah, Maula
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3468

Abstract

Purpose of this Research the formulation of the problem in this study is as follows, Does the policy on channeling funds and the supervisory system affect the economic welfare of members partially and simultaneously. To find out the effect of the policy on channeling of funds and the monitoring system significantly on the economic welfare of members partially and simultaneously at the BMT Maslahah Tiris branch. The type of research used in this study is a quantitative method with a descriptive approach. The samples and respondents in this study were members of the BMT Maslahah Tiris Branch with 96 respondents. Data collection techniques using questionnaires and documentation. Data analysis techniques used validity test, reliability test, multiple linear regression test, classical assumption test, hypothesis test and simultaneous test. The data processing uses SPSS 25. The results of the analysis show that the policy on channeling funds has a significant effect on the economic welfare of members. This is proven by the T test, a significant value of 0.000 <0.05 and a t- count value of 8,985 > t-table 1.986 so that it can be concluded that H1 is accepted, which means that there is an effect of X1 on Y. And the results of the analysis for the surveillance system show that there is a significant influence to the economic well-being of members. This is proven by the T test, the significant value for the effect of X2 on Y is 0.023 <0.05 and t count 2,315 > ttable 1.986 so it can be concluded that H2 is accepted, which means there is an effect of X2 on Y. The results of the analysis show that the distribution policy funds and supervisory systems, both of which simultaneously influence the economic welfare of member.
The Influence of Job Opportunities, Religiosity and Understanding of Syariah Accounting on Students' Interest in A Career in Syariah Financial Institutions Mutammimah, Mamik; Juliana Makrufa, Putri
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3576

Abstract

Career opportunities are the availability of jobs. Career opportunities in Islamic financial institutions can provide opportunities for candidates to develop their skills and abilities. This religiosity includes their understanding of the sharia principles applied in Islamic financial institutions as well as their choice of future employment locations. Students gain knowledge of sharia accounting before they start their careers in Islamic financial institutions. This shows that students' interest in getting jobs in Islamic financial institutions continues to increase. So, if students want to work in Islamic financial institutions and want to have a career there, they must understand sharia accounting and religiosity. The purpose of this study was to determine the effect of job opportunities, religiosity and understanding of sharia accounting in sharia financial institutions. The method used in this study is a quantitative approach. The data collection method used is by collecting the population using sampling techniques due to limited time, energy, and costs. The analysis method used is quantitative analysis, namely an analysis tool that uses calculations to determine the extent of the influence between variables and other variables. The results of this study indicate that there is a positive and significant influence of the job opportunity variable (X1) on the interest (Y) of FEBI students in working in sharia financial institutions. There is a positive and significant influence of the religiosity variable (X2) on the interest (Y) of FEBI students in working in sharia financial institutions. There is a positive and significant influence of the understanding of sharia accounting variable (X3) on the interest (Y) of FEBI students in pursuing a career in sharia financial institutions.
Systematic Literature Review of Market Efficiency in Developing Countries Anita; Arsyam, Ulfanita; Indrijawati, Aini; Ferdiansah, Muhammad Irdam
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3577

Abstract

This study aims to examine market efficiency in developing countries through the Systematic Literature Review (SLR) approach by reviewing 30 scientific articles based on Scopus data and published in the last ten years (2015–2025). Market efficiency is an important concept in modern finance that reflects the extent to which asset prices reflect available information. The results of the study indicate that developing country markets generally have not achieved overall efficiency, either in weak-form or semi-strong form, and are still colored by various market anomalies such as price predictability, seasonal effects, and information asymmetry. This study identifies five main groups of determinants that influence market efficiency, namely market microstructure factors, institutions and regulations, company financial characteristics, macroeconomic dynamics and crises, and investor behavior. These findings emphasize that market efficiency in developing countries is partial, dynamic, and highly influenced by local structural and institutional conditions. The practical implications of these results can be the basis for formulating policies to improve transparency, information quality, and market governance in order to achieve more optimal and sustainable efficiency.
Adaptive Markets Hypothesis: A Systematic Review of Its Testing and Application in Financial Market Efficiensy Studies Muhdsan, Mudhia'ah; Maharani, Dewi Shintya; Indrijawati, Aini; Ferdiansah, Muhammad Irdam
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3578

Abstract

This study is a Systematic Literature Review (SLR) that aims to examine how the Adaptive Markets Hypothesis (AMH) has been tested and applied in studies on financial market efficiency. Through a systematic selection process, 30 scientific articles from reputable Scopus journals (Q1 and Q2) have been analyzed to answer five main research questions, including the AMH testing approach, the methodology used, the type of market or instrument studied, the results of empirical studies, and the limitations and directions of further research. The review results show that most studies provide support for the AMH, with the finding that market efficiency is dynamic (time-varying) and can change depending on crises, economic conditions, and investor behavior. The AMH has been tested on various markets such as stocks, foreign exchange, commodities, and crypto, both in developed and developing countries. The methodological approaches used are also diverse, ranging from rolling window analysis, variance ratio test, Hurst exponent, to machine learning-based methods and Bayesian inference. This SLR concludes that the AMH offers a more realistic framework than the Efficient Market Hypothesis (EMH), especially in understanding the efficiency of modern complex and adaptive markets. This study makes theoretical and practical contributions, and recommends that further research develop the AMH approach in under-researched market contexts and with more innovative analytical methods.

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