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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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State Financial Management Model Susi ati; Umi Suswati Risnaeni; Indra Hidayatullah; Chumrotul Aini
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 2 (2022): December
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.v4i2.2105

Abstract

Every government has a financial manager to ensure the implementation of development in his government. The president as the head of government holds the power to manage state finances which are delegated to the minister of finance and ministers or heads of institutions. The Minister of Finance holds the power to manage state finances as part of a government agency, the vital role of the Ministry of Finance is to manage state finances, assist state leaders in the field of finance and state assets based on Law no. 17 of 2003 concerning state finances and Law No. 1 of 2004 regarding the State Treasury and Law no. 15 of 2004 concerning Audit, Management and Financial Responsibility Country.
Capital Structure and Dividend Policy Mei Eka Wardini; Yuli Dwi Yusrani Anugrah; Muhammad Farid; Alfiatul Laili
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 2 (2022): December
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.v4i2.2106

Abstract

The Capital Structure describes the combination of various components on the right side of the balance sheet. In general, it is a combination of debt and equity where the composition of the company's debt and capital will determine the dividend policy of the company's value. The value of the company reflects the present value of the expected income in the future. The financial management function can maximize the value of the company. Optimal capital structure will also affect dividend policy and high dividend payout will be responded by investors as a sign that the company is in good condition. A high dividend policy will also be responded to by an increase in share prices which will increase the value company.
The Influence of Promotion, Price and Religiusity on The Purchasing Decision of Beauty Products Halal Labeled Mila Mila; Noer Aisyah Barlian
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 2 (2022): December
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.v4i2.2168

Abstract

Marketing includes advertising, selling and delivering products to consumers or other companies. In carrying out promotions, they will target people who are in accordance with the products being marketed. Not only that, in marketing, the part that has this task will make attractive packaging or designs in advertisements so that many people will be interested. In addition, marketing is also very helpful for consumers. The research objectives of this study are: to explore the influence between promotions on purchasing decisions for beauty products labeled halal. to explore the influence between prices and purchasing decisions of beauty products labeled halal. to explore the influence between religiosity with the decision to purchase beauty products labeled halal. This research uses quantitative research methods. Data collection techniques using documentation and questionnaires. as for data analysis using multiple Linear Regression. The conclusions from this study are: There is an influence between the promotion variables on the purchasing decision of beauty products labeled halal. This means that the better the promotion can affect the purchasing decision. There is an influence between the price variable on the purchasing decision of beauty products labeled halal. There is no influence between the religiosity variable on the decision to purchase beauty products labeled halal. This means that the high and low religiosity of IAI students has no influence on the decision to purchase beauty products labeled halal.
Analysis of Compensation and Work Environment on Employee Productivity in Regional Water Drinking Companies, Lumajang District. Fauzan Muttaqien; Imam Abrori; Retno Cahyaningati
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 2 (2022): December
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.v4i2.2220

Abstract

Employee work productivity can grow if there is reasonable compensation and a conducive work environment (Muttaqien, 2019) . If desires, wishes and policies are balanced and realistic, they will have a positive impact on work productivity. Therefore the quality of human resources is a very vital factor in its role in supporting the company's productivity to achieve its goals (Muttaqien, 2021) . From the phenomenon of several companies that have not been able to provide compensation and a good work environment, it will have an impact on decreasing work productivity. The regional drinking water company (PDAM) of Lumajang Regency is a public sector company (BUMD) which has quite large assets and has a very large number of customers. the product is in the form of clean water that is suitable for consumption so it is worthy of research. This study describes the relationship between independent and dependent variables ( explanatory research ) . The aim is to determine the significance of the effect of the compensation variable and work environment variables on employee work productivity PDAM Lumajang. The results of the study of 45 respondents show that the effect of compensation and work environment is significant on the work productivity of employees at PDAM Lumajang. The results of the coefficient of determination show that 37% of employee productivity can be explained by compensation and work environment variables , while 63 % of employee productivity is influenced by other variables , such as motivation, leadership, communication and others.
Application of Akad and Sharia Compliance to Online Shop Shopee in an Islamic Economic Perspective munifa; Syarifah Aini
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 2 (2022): December
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.v4i2.2238

Abstract

The goal of this study is to clarify how contract law and shariah compliance are applied to the online store shopee in order to provide an overview and conclusions that can be recognized and understood regarding whether the shopee mechanism complies with Islamic economics. The approach taken is descriptive qualitative, and it entails reading the relevant literature and keeping an eye out on the Shopee platform. According to the study's findings, wakalah and ijarah contracts were used in the online shop shopee's contracting system. While regulations and policies for sharia compliance or sharia compliance from online shops like Shopee are implied and are written in clear, detail, and are in conformity with the terms and conditions in Islamic buying and selling.
The Impact of Zakat Funds' Raising, Distribution, And Use On Mustahiq Welfare (Case Study BAZNAS Lumajang Regency) Syarifah Aini
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 2 (2022): December
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.v4i2.2252

Abstract

Islam is a true religion in which all facets of daily life are governed by it. Islam rules its people in many ways, and sharia is one of its main tenets. Islam therefore pays attention to economic issues because they can either make people more rich or more wretched. In order to attain the necessary sustainability, Islamic economics also needs respect for each person's rights as well as the rights of society at large. Zakat management, which is governed in Indonesia by Law Number 23 of 2011 concerning the management of zakat, is one of the methods currently used in Islamic economics to achieve the desired sustainability. According to this law, zakat management is the planning, implementation, and coordination of the collection, distribution, and use of zakat. The Amil Zakat Agency (BAZ) and the Amil Zakat Institution are the two different types of zakat administration entities in Indonesia, according to Law No. 23 of 2011. (LAZ). By examining meaningful or unmeaningful statics, this quantitative study seeks to determine if the theory that has been in force up to this point is true or untrue. Explanatory research, also known as research that explains relationships between variables in a study and tests hypotheses developed in light of theoretical studies. From the results of the analysis it was found thatvariableX_1there is a significant effect of collecting zakat funds on mustahiq welfare, namely with a significant value of 0.00 <0.05,variable X_2 there is a significant influence between the distribution of zakat funds on the welfare of mustahiq with a value of 0.03 <0.05,variableX_3 there is a significant influence between the utilization of zakat funds on the welfare of mustahiq with a significant value of 0.00 <0.05. Mean while simultaneously variable collection (fundraising), distribution, and utilization of zakat funds have a simultaneous effect on the welfare of mustahiq with a significant value of 0.00<0.05 And〖 F〗_(hitung )(18.8480)> F_tabel(2.69) so〖 H〗_aaccepted.
The The Existence of Sharia Financial Institutions in The Muslim Minority in Yala Province, Thailand: english sinurat, Nuriyani Devi; Rahmayati
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 1 (2023): 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.v5i1.2288

Abstract

The sharia financial system is a system that adheres to the Al-Quran and Hadith. Statistical data show that Southeast Asia has become one of the centers for the development of the global Islamic finance industry including Indonesia, Malaysia, Brunei Darussalam, Singapore, Thailand and the Philippines. Therefore the purpose of this study is to find out in depth about the existence of Islamic financial institutions in the Yala province of Thailand. Utilizing a qualitative approach, or research to identify aspects or characteristics of social impacts that cannot be measured, explained, or defined using a qualitative approach, is the strategy used, with data collection techniques using observation and questionnaire techniques. The conclusion is that there is an influence of the Muslim minority on the development of Islamic financial institutions in the Yala province of Thailand, even though people are starting to become aware of using Islamic financial institutions in banking transactions.
Relationship of Third Party Funds and Financing on The Profitability of Islamic Banks in Indonesia For The 2017-2021 Period: English Kaban, Putri Rona Wulandari Br; Pohan, Selamat
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 1 (2023): 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.v5i1.2293

Abstract

The purpose of this research is to find out and analyze the relationship between third party funds (DPK) and financing on the profitability of Islamic banks in Indonesia. The type of research in this paper is quantitative research and the data used is a type of secondary data. The population used in this study is the financial statements of Islamic commercial banks in Indonesia published by the Financial Services Authority (OJK). Data analysis techniques with descriptive tests, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, correlation coefficient tests and coefficient of determination tests (R2). Processing of data using the SPSS program version 22.0. The results of this study are third party funds (DPK) have a negative relationship to the profitability of Islamic banks in Indonesia, which is -0.737 or -73.7%, while financing has a strong positive relationship to the profitability of Islamic banks in Indonesia, which is equal to 0.750 or 75%. , as well as third party funds (DPK) and financing have a strong positive relationship to the profitability of Islamic banks in Indonesia, which is equal to 0.761 or 76.1%.
Literature Study of Halal UMKM Industry Development Model in Trang, Southern Thailand: English Sohibul Wafa Fadlan Zamil; Rahmayati
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 1 (2023): 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.v5i1.2295

Abstract

The development of the halal industry sector will continue to compete again with the involvement of the Islamic banking and Islamic finance sectors. This study aims to examine the roles of the Islamic banking and Islamic finance sectors in developing halal food and SMEs in Trang, southern Thailand. This study uses a descriptive qualitative approach to literature studies. Based on the results of the research, it can be seen that Islamic banking has a role not only in financing that is free from usury or interest, gambling and uncertainty, but also in all stages of the halal value chain or stages of the production process. Islamic banking has an important role in developing and improving the halal food industry sector which goes through three stages of halal integrity. The first stage is the halal process, the second is logistics and the third is halal verification.
The Effect of Financial Literacy and Self-Control on Students' Consumptive Behavior: English Sri Darmawati, Lusi Endang; Ruski, Ruski; Jannah, Raudatul; Jailani, Ahmad
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 1 (2023): 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.v5i1.2344

Abstract

Consumptive behavior is a negative thing that needs to be avoided, especially in students or students. Therefore, good financial literacy and self-control are needed. In this study, the author aims to determine the effect of financial literacy and self-control on students' consumptive behavior. The research method used is quantitative method. Data collection techniques are carried out by distributing questionnaires, observations and documentation. Data analysis techniques are carried out by testing the validity and reliability of instruments, classical assumption tests and hypothesis tests with t tests and f tests. The results of this study show that financial literacy has a partial effect on students' consumptive behavior. Furthermore, self-control has a partial effect on students' consumptive behavior. And at the same time, financial literacy and self-control have a significant effect on students' consumptive behavior. Thus, students who have good financial literacy and self-control will be better able to control consumptive behavior that has a negative impact.

Page 6 of 12 | Total Record : 119

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