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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 134 Documents
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Analysis of Zakat Distribution Accountability at BAZNAS Sukabumi City Based on the “Hadd Kifayah” Perspective Khoirunisa; Sulaeman; Idang Nurodin
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3984

Abstract

Zakat plays a strategic role in poverty alleviation, yet national zakat collection realization has only reached 5.6% of its potential. Strong administrative accountability does not necessarily reflect substantive effectiveness in improving mustahik welfare. This study aims to analyze the implementation of zakat distribution accountability at BAZNAS Kota Sukabumi, the welfare level of mustahik based on the Had Kifayah perspective, and the contribution of accountability to that welfare. The study employs a qualitative descriptive method with a case study design. Data were collected through in-depth interviews with six informants (two BAZNAS staff and four mustahik), observation, and documentation, then analyzed using Ellwood's (1993) four accountability dimensions and the seven Had Kifayah dimensions from Puskas BAZNAS (2024). The results show that zakat distribution accountability at BAZNAS Kota Sukabumi has been adequately implemented, marked by an unqualified (WTP) audit opinion for ten consecutive years, a seven-stage distribution SOP, and the integration of Had Kifayah into mustahik assessment. However, program and policy evaluation remains output-oriented rather than outcome-oriented. In terms of welfare, the housing and transportation dimensions were fulfilled for nearly all informants, while the food dimension showed the largest gap. Program accountability provided the most direct contribution to mustahik fulfillment of Had Kifayah. This study recommends the systematic development of an outcome evaluation system based on Had Kifayah.
The Effect of Financial Reporting Quality, Corporate Governance, and Asset Management on Financial Distress in The Syariah Savings, Loans and Financing Cooperative Syirkah Fastabiqul Khoirot Lumajang Saadatu Mukarromatil Arifah; Adynda Cindy Savinah
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3985

Abstract

This study aims to empirically examine the influence of financial reporting quality, corporate governance, and asset management on financial distress at the Syirkah Fastabiqul Khoirot Lumajang Sharia Savings and Loans Cooperative (KSPPS). Using a quantitative method with a causality approach, the research data were sourced from monthly financial reports and annual sharia supervision reports. Data analysis was performed using multiple linear regression techniques after meeting the classical assumption test. The results indicate that transparent financial reporting quality and sharia-based corporate governance have a significant negative effect on reducing the risk of financial distress. Similarly, diligent asset management through controlling the non-performing financing ratio significantly maintains the cooperative's liquidity stability from the threat of financial distress. The implementation of trustworthy governance and the preparation of accountable financial reporting are key to maintaining the operational sustainability of sharia microfinance institutions.
The Influence of Accountability and Sharia Principles on the Management of Village Revenue and Expenditure Budgets (APBDes) in Puger District, Jember Regency Mamik Mutammima; Wafiq Nadia Ulfa
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3986

Abstract

Accountability in APBDes management is an important factor that determines transparency and public trust in village fund management. Sharia principles, which include justice, honesty, and responsibility, also play a role in ensuring village financial management runs in accordance with religious values and ethics. This research is a type of primary data quantitative research with purposive sampling technique. The sample used was 6 villages in Puger District, Jember Regency with 60 respondents. The data analysis method was processed using SPSS 25. The results of this study indicate that: (1) Accountability has a positive and significant effect on the management of APBDes in Puger District, Jember Regency. (2) Sharia principles have a positive and significant effect on the management of APBDes in Puger District, Jember Regency. Together, accountability and sharia principles influence the management of APBDes by 37.8%.
The Role of Capital Structure in Mediating the Effects of Profitability and Firm Size on Firm Value Dwi Yusrani Anugrah; Taufiqur Rohman
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3989

Abstract

This study is designed to examine the extent to which profitability and firm size exert influence on firm value, with capital structure positioned as an intervening variable. The research was conducted on companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) over the period of 2021 to 2023. A quantitative approach was employed, utilizing path analysis as the primary analytical technique. Sampling was carried out through purposive sampling, wherein the main criterion was companies that published annual financial reports in rupiah currency during the study period. Empirical findings reveal that profitability exerts a negative effect on capital structure, whereas firm size positively influences it. Meanwhile, profitability has been found to positively affect firm value, while both firm size and capital structure do not demonstrate statistically meaningful effects on firm value. Capital structure successfully proves its mediating role in the relationship between firm size and firm value, yet it fails to do so for the relationship between profitability and firm value. This study is expected to make a meaningful contribution to financial literature, particularly in relation to capital structure decision-making within the food and beverage industry

Page 14 of 14 | Total Record : 134

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