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Muhammad Istan
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muhammadistan@iaincurup.ac.id
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disclosure@iaincurup.ac.id
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Umea' Jurnal IAIN Curup Jl. Dr. Ak. Gani, No. 1, Dusun Curup, Curup Utara, Rejang Lebong, Bengkulu Indonesia
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Kab. rejang lebong,
Bengkulu
INDONESIA
Disclosure: Journal of Accounting and Finance
Published by Institut Agama Islam Negeri Curup
ISSN : 27970531     EISSN : 28077423     DOI : http://dx.doi.org/10.29240/disclosure
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Disclosure: Journal of Accounting and Finance is a peer-reviewed journal published by Institut Agama Islam Negeri (IAIN) Curup, Indonesia twice a year (May and November). Disclosure: Journal of Accounting and Finance aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, Disclosure provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession.Disclosure accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. Disclosure accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2021)" : 5 Documents clear
The Effect Of Corporate Governance And Political Connections On The Application Of Conditional Conservatism (Study On Non-Financial Companies Registered In Indonesian Stock Exchange In 2012-2018) Herawansyah, Herawansyah; Indriani, Rini; Sitorus, Nadine Nathasya
Disclosure: Journal of Accounting and Finance Vol. 1 No. 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.451 KB) | DOI: 10.29240/disclosure.v1i1.3201

Abstract

This study aimed to examine the effect of corporate governance and political connections on the application of conditional conservatism. The sample in this study are non-financial companies listed on Indonesia Stock Exchange period 2012-2018. The number of samples in this study were 82 non-financial companies. Data analysis was performed with multiple regression analysis. The result of study showed that board of commissioner, audit committee size, audit committee independence, and institutional ownership have an effect on conditional conservatism. This study also has a result that political connections have a negatif influence on conditional conservatism. It means more higher the companies have indicated by political connections, the lower the application of conditional conservatism. Variable board of director, independence commissioner, auditor expertise, the quality of the accounting firm which is proxied by BIG4, and managerial ownership have no effect on conditional conservatism.
Implementasi Konsep Bagi Hasil Produk Pembiayaan Ditinjau Dari Fatwa DSN-MUI Nomor 14 DAN 15 Tahun 2000 (Study Kasus Bank Syariah Mandiri KCP Curup) Ranaswijaya, Ranaswijaya
Disclosure: Journal of Accounting and Finance Vol. 1 No. 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (770.965 KB) | DOI: 10.29240/disclosure.v1i1.2932

Abstract

The purpose of this study is to find out how to apply the concept of profit sharing to financing products at Bank Syari'ah Mandiri KCP Curup which includes financial administration records which will be analyzed with DSN fatwa no. 14/DSN-MUI/IX/2000 and the profit-sharing method analyzed by DSN fatwa no. 15/DSN-MUI/IX/2000. This research is a field research with a qualitative descriptive approach. The main data source of this research comes from field data by collecting data from informants. The results showed that the profit sharing at Bank Syari'ah Mandiri KCP Curup was applied to Chanelling financing and Revolving Fund Financing. In terms of recording financial administration, when the transaction is related to bank disbursements the method used is accrual basis while when the transaction is related to bank receipts the method used is cash basis. This is in accordance with DSN fatwa no. 14/DSN-MUI/IX/2000. Chanelling financing method used is revenue sharing and Revolving Fund Financing cannot be classified into profit sharing or revenue sharing, the determination of the amount of bank profit is based on the use of capital by customers each month as seen from customer account mutations so that it is not relevant to DSN fatwa no. 15/DSN-MUI/IX/2000.
Efek Pemilu Presiden Terhadap Volume Perdagangan Saham di Pasar Modal Indonesia Permata, Citra Puspa; Ghoni, Muhammad Abdul
Disclosure: Journal of Accounting and Finance Vol. 1 No. 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (947.548 KB) | DOI: 10.29240/disclosure.v1i1.2938

Abstract

The “reason for this research is to see the average difference of stock trading volume activity after and before the implementation of the Presidential Election. This research uses an event study, where the research is conducted for 7 working days after up to 7 working days before the implementation of the presidential election. This study uses additional information obtained from the Indonesia Stock Exchange. The information used in this test includes a list of LQ45 shares, daily trading volume, and number of shares outstanding. While the samples used are stocks that are included in the LQ45 list on the Indonesia Stock Exchange.”The results showed that from the results of statistical tests on the average difference of stock trading volume activity after and before the implementation of the presidential election, there was a significant difference to the average stock trading volume activity after and before the implementation of the presidential election.
Analisis Penerapan SAK ETAP Pada BUMDes Luhur Sepakat Desa Sido Luhur Kabupaten Bengkulu Utara Ferina, Zahrah Indah; Rozalia, Siti; Anitasari, Merri
Disclosure: Journal of Accounting and Finance Vol. 1 No. 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (841.565 KB) | DOI: 10.29240/disclosure.v1i1.2860

Abstract

The purpose of this study is to examine whether the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in BUMDes Luhur Sepakat financial statements have gone well in accordance with SAK ETAP in which there are balance sheets, income statements, statements of changes in equity, statements of cash flows and records on the financial statements. BUMDes Luhur Sepakat is one of the BUMDes in Padang Jaya District. The initial capital source for the formation of BUMDes comes from the Village Budget (APB desa). To answer the problems regarding the application of financial statements, the data analysis method used in this study is a comparative method by comparing SAK ETAP and BUMDes Luhur Sepakat financial statements. The results of this study showed that the financial report of BUMDes Luhur agreed Sido Luhur Village has not matched the SAK ETAP. Balance sheet and Income statement are made correctly. BUMDes Luhur agreed not to make statements of cash flows, equity changes reports, and records of financial statements. The reporting of financial information continues to be done routinely, and the caretaker BUMDes Luhur agreed already accountable for the financial report with the deliberation to the community at the end of the year.
Analisis Pengaruh Aspek Keperilakuan Terhadap Sistem Informasi Akuntansi Sulastri, Emilda
Disclosure: Journal of Accounting and Finance Vol. 1 No. 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (846.497 KB) | DOI: 10.29240/disclosure.v1i1.2937

Abstract

The purpose of this study was to analyze the behavioral aspects of the accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch is a service company engaged in banking, especially in the automotive financing sector.The purpose of this study was to analyze the behavioral aspects of the accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch is a service company engaged in banking, especially in the automotive financing sector.From hypothesis testing, it is found that behavioral aspects (behavior, motivation, perception) have no significant effect on the accounting information system run by the company.In this study, attitudes have no significant effect on the accounting information system because employees do their work in accordance with applicable rules so that behavior is classified as good. Motivation also has no significant effect on accounting information systems. This shows that the company''s management has motivated employees in the form of rewards or moral support. Perception also has no significant effect on the existing accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch. This is because the way of thinking, tasks and work done by employees is good.

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