Disclosure: Journal of Accounting and Finance
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.
Articles
58 Documents
<![CDATA[Pengaruh Profitabilitas (ROA) dan Leverage (DER) Terhadap Nilai Perusahaan (Tobin’s Q) dengan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening ]]>
<![CDATA[Fadli, Achmad Agus Yasin]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
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DOI: 10.29240/disclosure.v2i1.4531
<![CDATA[The aims of this research is to examine (1) the inluence of profitability to the CSR (2) the inluence of leverage to the CSR (3) the inluence of profitability to the firm value (4) the inluence of leverage to the firm value (5) the inluence of CSR to the firm value (6) the inluence of profitabiluty to the firm value through CSR (7) the inluence of leverage to the firm value through CSR the manufacturing companies listed on the Indonesia Stock Exchange 2014-2018. The number of samples in the study were 18 compenies obtained using the purposive sampling method based on predetermined criteria. The data used is secondary data in the form of annual report in the periode 2014-2019 taken from the site www.idx.co.id. The data analysis technique used is descriptive statistic, classic assumption tests, multiple regression analysis tests and path analysis. The result of research showed that (1) profitability have a positive and significant impact on CSR (2) leverage have a positive and significant impact on CSR (3) profitability have a positive and significant impact on firm value (4) leverage have a positive and significant impact on firm value (5) CSR have a positive and significant impact on firm value (6) profitability have not effect on firm value through CSR (7) leverage have not effect on firm value through CSR]]>
<![CDATA[Financing to Deposit Ratio (FDR) Sebagai Intervening Variabel Terhadap Profitabilitas: Evidance Dari Bank Umum Syariah Tahun 2016-2019 ]]>
<![CDATA[Hendrianto, Hendrianto]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
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DOI: 10.29240/disclosure.v2i1.4568
<![CDATA[This study aims to prove empirically the effect of Net Performance Loan, Revenue Sharing on Return on Assets (ROA). The population in this study are 13 Islamic commercial banks that have been registered at IDX in 2016-2019. The sample was determined by using the porposive sampling method so that 54 samples were obtained. The data used is secondary data obtained from the IDX gallery. The hypothesis in this study was tested using path analysis to determine the direct and indirect effects of the independent variables used on the dependent variable. The results of this study indicate that partially BOPO has a significant effect on FDR, while ROA proxied by ROA has an insignificant effect on income. CAR has a significant effect on FDR, while CAR proxied by ROA has an insignificant effect on Revenue. FDR proxied by ROA has no significant effect on Revenue. NPF has no effect on FDR, while NPF as proxied by ROA has a significant effect on Revenue.]]>
<![CDATA[Problematika Alokasi Dana Zakat di Baitul Mal wa Tamwil untuk Mengatasi Non Performing Financing ]]>
<![CDATA[Suryati, Suryati]]>;
<![CDATA[Rahmayanti, Dini]]>;
<![CDATA[Suryana, Yana]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
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DOI: 10.29240/disclosure.v2i1.4551
<![CDATA[This paper emerged with the circulation of news and controversy regarding the cases of BMTs trying to solve the problem of non-performing financing (NPL) by utilizing the distribution of zakat funds. This research aims to analyzing nonperforming loan mambers at BMT who is categorize as a gharimin. This research is a type of descriptive research with qualitative methods. The data analysis technique used inductive technique. Data analysis is used to examine and find views of sharia law regarding the use of zakat funds for financing problem financing for BMT customers. The principle of permissibility or permissible is used as an analytical knife to study and find answers to the formulation of the problem. Based on the results of the analysis, both classical and contemporary fiqh views allow the distribution of zakat funds to cover non-performing financing provided that the customer meets the requirements to be considered as gharimin and does not oppress those who have entrusted their zakat funds to BMT. However, in reality the financing experienced by many BMTs is mostly due to the bad behavior of the customers themselves and poor business management. This is what often causes the unwillingness of people who have entrusted their zakat funds to BMT on the grounds that BMT is not trustworthy in distributing zakat.]]>
<![CDATA[Pengaruh Penerapan Sistem E-Filling Terhadap Kepatuhan Pelaporan SPT Tahunan Tenaga Kependidikan Orang Pribadi di Universitas Islam Indonesia ]]>
<![CDATA[Khairunnisa, Inas]]>;
<![CDATA[Mukhsin, Muhamad]]>;
<![CDATA[Matalatta, Andy]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
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DOI: 10.29240/disclosure.v2i1.4629
<![CDATA[This study aims to determine the effect of implementing the e-filling system on individual taxpayer compliance at the Islamic University of Indonesia. This study uses primary data by distributing questionnaires to Universitas Islam Indonesia (UII) education staff employees who have a TIN and have used e-filling. The research sample is 78 individual taxpayers. The results showed that the implementation of the e-filing system had a significant effect on taxpayer compliance. This study suggests to the Directorate General of Taxes to simplify the e-filing system because many taxpayers find it difficult to use the system and are expected to further socialize the procedures for using e-filing]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII) ]]>
<![CDATA[Mukhsin, Muhamad]]>;
<![CDATA[Herawati, Mesi]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
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DOI: 10.29240/disclosure.v2i1.4530
<![CDATA[The realization of the tax amnesty in 2016 made Indonesia ranked first in the practice of implementing tax amnesty in the world, but on the other hand there are still many companies that have not complied with tax payments. Good corporate governance should take an important role in minimizing tax avoidance practices. This study aims to examine the effect of Good Corporate Governance on tax avoidance. Good Corporate Governance is proxied by Institutional Ownership, Independent Board of Commissioners, Audit Committee and Company Size, while Tax Avoidace is proxied by Current Effective Tax Rate with the object of research being companies listed in the Jakarta Islamic Index (JII). This research is a quantitative research using regression analysis method. The regression results explain that; Institutional ownership has a significant positive effect on tax avoidance (0.0212 < 0.05), the Board of Independent Commissioners has no significant effect on tax avoidance (0.8451 > 0.05), the Audit Committee has a significant negative effect on tax avoidance (0.0498 < 0.05), Company Size has a significant positive effect on tax avoidance (0.0011 < 0.05).]]>
<![CDATA[Penggunaan dan Pengungkapan Pendapatan Non Halal Pada Perbankan Syariah di Indonesia ]]>
<![CDATA[Soleha, Soleha]]>;
<![CDATA[Silvia, Sineba Arli]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol. 2 No. 2 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
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DOI: 10.29240/disclosure.v2i2.5565
<![CDATA[Use and disclosure of non-halal income in Islamic banking in Indonesia to analyze the use and disclosure of non-halal income in the financial statements of Islamic banking in Indonesia. The purpose of this study is to find out whether Islamic banking in Indonesia has explained the use and disclosure of non-halal income. The research method used is a qualitative method with a descriptive approach. The data used is a type of secondary data. The secondary data referred to in this study was taken from the annual reports of Islamic Commercial Banks (BUS) in Indonesia for the 2020-2021 period which have been published on the official website of each bank that is a member of Islamic Commercial Banks (BUS). Meanwhile, the reports referred to in this study include non-halal income financial reports, both those that are an integral part of a report and those that stand alone. The population in this study is all Islamic Commercial Banks (BUS) in Indonesia for the 2020-2021 period. The results of the research show that in 2021 only Bank Aladin Syariah does not have non-halal sources of income. Meanwhile, for other banks, namely Bank Panin Dubai Syariah in 2020 and 2021, it does not explain the use and acquisition of non-halal income. Other banks such as Bank Bukopin Syariah, Bank Aceh Syariah, BTPN Syariah, BCA Syariah, BJB Syariah, and BSI have explained the source and use of benevolent funds in their financial reports.]]>
<![CDATA[The Effect of Murabahah and Mudharabah Financing on Non Performing Financing (NPF) at Bank Syariah Indonesia ]]>
<![CDATA[Qodari, Amimah]]>;
<![CDATA[Silvia, Sineba Arli]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
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DOI: 10.29240/disclosure.v2i1.4999
<![CDATA[This study aims to analyze the effect of murabahah and mudharabah financing on non-performing financing (NPF) of Bank Syariah Indonesia before and after the merger. This study examines the effect of murabahah and mudharabah financing variables on non-performing financing (NPF). The population used in this study are Islamic banks that have merged, namely BNI Syariah, BRI Syariah, and Bank Syariah Mandiri for the period 2017-2021. The sample used in this study is BSI which publishes an annual report in the 2017-2021 period. This research data is secondary data, which was obtained from the website of Bank Syariah Indonesia which became the research sample. While the data analysis method used is multiple linear regression analysis. The results of this study indicate that the murabahah and mudharabah financing variables have an influence on the NPF of 5.4% with a significance level of 0.532. Partially, the murabahah financing variable has an effect and is significant on the NPF of Indonesian Islamic Banks (0.915 > 0.050) and the mudharabah financing variable has a significant effect on the NPF of Indonesian Islamic Banks (0.304 > 0.050).]]>
<![CDATA[Tata Kelola Keuangan Masjid Al-Jihad Kabupaten Rejang Lebong ]]>
<![CDATA[Khudhori, Khairul Umam]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol. 2 No. 2 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
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DOI: 10.29240/disclosure.v2i2.5156
<![CDATA[The mosque is an important pillar for the progress of Muslims. Therefore, good mosque management is the key to the progress of Islam itself. One management that deserves strategic attention is the mosque's financial management. So that funding for the finances in the mosque can be useful and have an impact on changing lives for the better for the community. This research was conducted at the Al-Jihad Mosque in Rejang Lebong Regency, Bengkulu Province. The focus is to find out the financial management of the mosque carried out by the mosque administrator. The approach used is qualitative research. This study shows that 1) the financial management of the mosque is carried out in an accountable and transparent manner, 2) the distribution or use of finance is still on the designation of the physical construction of the mosque and is used specifically for the needs of (Autonomous Organizations) in Muhammadiyah.]]>
<![CDATA[Perkembangan Akuntansi dalam Menghadapi Pesatnya Kemajuan Teknologi ]]>
<![CDATA[Puspa, Citra]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol. 2 No. 2 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
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DOI: 10.29240/disclosure.v2i2.5548
<![CDATA[This research aims to see whether the rapid advancement of technology has a positive impact on accounting science, especially the accounting profession, or vice versa, this technological development has a negative impact on accounting science, especially the accounting profession. This type of research is qualitative research with a descriptive approach. The source of data in this research is a literature study of the thoughts and opinions of experts and practitioners in the field. The results of this study indicate that the development of the world of technology must be applied in the world of accounting in order to improve the quality of accounting itself, but it is concluded that accounting cannot be replaced by technology. Technology only simplifies and accelerates the process of accounting but cannot replace the role of accounting science and the accounting profession or an accountant.]]>
<![CDATA[Komparasi Rasio Profitabilitas: PT. Telkom Indonesia Sebelum dan Selama Pandemi Covid-19 ]]>
<![CDATA[Fitriyani, Diah]]>;
<![CDATA[Nisa', Zulfatin]]>;
<![CDATA[Zamzami, Mohammad Dimyati]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol. 2 No. 2 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
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DOI: 10.29240/disclosure.v2i2.4941
<![CDATA[The key in assessing the success of a country is to look at the conditions in maintaining its economy, especially during the coronavirus disease (covid-19) pandemic which makes the world economy weaken. One of the negative impacts is that many large companies go bankrupt, requiring companies to lay off their employees. On the other hand, there are also companies that are able to survive and even experience an increase during the COVID-19 pandemic. Some telecommunication companies were able to survive during the pandemic due to the increasing demand for internet services, one of which is PT. Telkom Indonesia. In general, to determine the success of PT. Telkom Indonesia can see this from the analysis of the performance of its financial statements, one of which uses the profitability ratio. Profitability ratio is a ratio that measures the company's strength to earn profits. The purpose of this study was to compare the profitability ratios of PT. Telkom Indonesia (Persero) Tbk before and during the covid-19 pandemic. The type of research used is descriptive quantitative research by utilizing the financial report data of PT. Telkom Indonesia. The analysis was carried out by comparing the profitability ratios of PT. Telkom Indonesia before and during the covid-19 pandemic. The product of the research shows that before and during the onset of COVID-19 the company was still able to survive and make a profit on asset management, equity, and sales.]]>
