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Jurnal Akuntansi dan Audit Syariah (JAAIS)
Published by Institut Agama Islam Negeri Pekalongan
ISSN : 27756270     EISSN : 27758443     DOI : https://doi.org/10.28918/jaais
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Audit Syariah (JAAiS) is an journal providing authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industries. ISSN Print is 2775-6270 and ISSN Online is 2775-8443. We publish original research papers, review articles and case studies focused on Islamic Accounting and Auditing as well as related topics. All papers are peer-reviewed by at least two reviewers. Jurnal Akuntansi dan Audit Syariah (JAAiS) released on a regular basis (every six months, on June and December). Jurnal Akuntansi dan Audit Syariah (JAAiS) is published and printed by Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2021): June 2021" : 7 Documents clear
Peran Profitabilitas Dalam Memoderasi Tax Avoidance: Dilihat dari Ukuran Perusahaan Pertambangan di Indonesia Melati Oktafiyani; Cahya Bagus Permana
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i1.4069

Abstract

Tax avoidance is an action designed to reduce the amount of tax required by the corporation. However, the agency theory is that opportunistic managers may reduce tax obligations through complex transactions, allowing them to evade or pursue their own interests. Hence, the need to examine the relationship between firm size, profitability, and tax avoidance is evident. This study aims to assess empirical relationships using a sample of mining listed companies in IDX over the period 2014 to 2019, using moderated regression analysis. The findings indicate that firm size affects the tax avoidance, but this relationship is not moderated by profitability.
Faktor Internal dan Ekternal yang Mempengaruhi Underpricing Saham Ketika IPO di DES Lala Amalia; Nur Fani Arisnawati
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i1.4074

Abstract

This empirical research was needed to find out the effect of the Earning Per Share,Underwriter Repuation, Inflation, and the exchange rate (Rupiah to US Dollar) onunderpricing of the stock at the time of initial public offering in Syariah Stock List inthe periode time of 2017-2019. The data analysis technique was a multiple linierregression. The result of this reserch showed that simultaneous Earning Per Share,Underwriter Repuation, Inflation, and the exchange rate have a significant effect onstock underpricing. Partially, Earning Per Share has a significant negative effect tounderpricing, Underwriter Reputation doesn’t have a significant negatife effect tounderpricing, Inflation doesn’t have a significant positive effect to underpricing, andThe Exchange Rate has a significant positive effect to underpricing.
Kinerja Keuangan Bank Sebelum dan Sesudah Konversi ke Bank Syariah (Studi Pada Bank NTB Syariah) Restu Fahdiansyah
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i1.4075

Abstract

This study aims to determine how the impact of the conversion process of BankNTB Syariah which was previously a conventional bank on the financialperformance of Bank NTB Syariah, by comparing the financial performance beforeand after the conversion process is carried out. The approach used in this study isa descriptive qualitative method with financial statement analysis techniques toanswer research questions, by comparing the liquidity ratio (Loan to Deposit Ratio)and the profitability ratio (Return on Assets and Return on Equity) before and afterconversion. The data used in this study is secondary data derived from the annualfinancial statements of Bank NTB Syariah before and after the conversion process.This study shows that the comparison of the financial performance of PT. Bank NTBbefore and after conversion to Bank NTB Syariah several main financial ratios havereached the target that has been set.
Analisis CAPM Dalam Pembentukan Portofolio Optimal Pada Jakarta Islamic Indeks Saat Resesi Di Indonesia M. Arif Kurniawan; Rafita Vani Eka Suci
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i1.4086

Abstract

The purpose of this study is to determine the optimal portfolio formation usingcapital asset pricing model analysis, besides that this study also calculates theproportion of funds in each company's stock and calculates the amount of realizedreturn and expected return as well as portfolio risk. The research design usedquantitative descriptive analysis. The population of this research is stocks that areincluded in the Jakarta Islamic Index (JII) during the recession in Indonesia,namely November 20, 2020 to May 31, 2021. By using the purposive samplingmethod in determining the sample criteria and obtained a number of 29 companiesas research samples. The method in forming the optimal portfolio uses the capitalasset pricing model. The results of the research are 29 companies that fall into theoptimal stock category, there are 12 companies including MDKA, JPFA, ANTM,TKIM, SCMA, EXCL, UNTR, AKRA, MNCN, CPIN, TLKM, PTPP and other sharesthere are 17 stocks that are not included in optimal stock category. Calculationsusing the CAPM method obtained a CAPM value of 0.01708 which means that thevalue of the rate of return on an asset in a company incorporated in the JakartaIslamic Index for the research period is 0.01708 with a market variance of 0.00062and a portfolio variance of 1.13500.
Financial Distress Dan Audit Report Lag Pada Masa Pendemi Covid-19 Rizki Fani Sabella; Nanda Alfizahri; Fahilla Izfahany
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i1.4093

Abstract

This research intends to analyze the impact of financial distress on audit report lagof the main board stock companies on the Indonesia Stock Exchange (IDX) duringthe Covid-19 pandemic. This research is about all entities listed in IDX are includedin the main stock listing board. Observations were made using secondary data inthe form of annual financial reports for 2020 on mainboard stock companiescollected from the official website of the Indonesia Stock Exchange (IDX)www.idx.com. The sample consists of 8 mainboard stock companies appointedthrough random sampling techniques. The classic assumption test is used inanalyzing the data and simple regression analysis was used through the IBM SPSS26 application to analyze the hypothesis. The results of statistical tests arefinancial distress has a positive impact on audit report lag during the covid-19pandemic. The Covid-19 pandemic has an impact on the decline in companyfinancial stability and makes the company experience financial difficulties whichmake the company's audit risk high so that it has an impact on the duration offinancial statement examination required by auditors.
Analisis Penggunaan Teknologi Informasi dan Komunikasi Untuk Pelaporan Informasi Lembaga Amil Zakat (Studi Kasus LAZ di Pekalongan) Pratomo Cahyo Kurniawan; Tri Nurhidayah; Devi Nur Azizah
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i1.4097

Abstract

The Amil Zakat Institution (LAZ) in its development of digital technology is expectedto provide accountability and transparency which includes presenting non-financialand financial information through information technology, namely using internetmedia. This study aims to describe the use of the internet in the form of websitesand social media in reporting information by LAZ in Pekalongan. Method researchapproach used in this research is descriptive qualitative research. The object of theresearch is the LAZ website and social media in Pekalongan. The way of collectingdata is collected by the method of documentation and observation. Then, the datawas analyzed by content analysis. The results of the research analysis show thatthe LAZs include LAZ Alummah, LAZIS MU Pekalongan, LAZIS NU Pekalongan andLAZ Central Java have used websites and social media well, websites and socialmedia are used for internet reporting, namely non-financial information. Thewebsite is used to convey organizational profiles, product information and otherimportant information that can be useful for donors or muzakki. Social media hasnot been used actively on twitter, facebook but on social media instagram andyoutube it has been used actively. In short, interaction with muzakki through socialmedia needs to be done as much as possible or enhanced by LAZ.
Corporate Social Responsibility, Profitabilitas dan Ukuran Perusahaan: Sebuah Hubungan Dependensi Hayu Wikan Kinasih; Wikan Isthika; Tita Fi’lia Amartiwi
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i1.4098

Abstract

This study aims to examine the influence of profitability and company size onCorporate social Responsibility (CSR). CSR measurements are carried out using theCSR costs incurred by the company. The object of research is manufacturingcompanies listed on the IDX in 2016-2019. By using purposive sampling, weobtained 140 observations. To prove whether there is an influence betweenprofitability and company size on CSR, multiple linear regression analysis is used.The test results show that profitability and company size have an effect on CSR

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