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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 56 Documents
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Analisis Penerapan Pencatatan Laporan Keuangan Pada UMKM Maularumi Safitri, Eka
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 1 No 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.454 KB) | DOI: 10.28918/jaais.v1i1.3306

Abstract

The purpose of this study is to measure the performance of the National Zakat Agency (BAZNAS) by using financial ratio analysis in this case cost efficiency in the Islamic accountability review. This research uses a combination of qualitative and quantitative methods. Data collection was carried out by means of documentation. The data analysis method used is an inductive and deductive frame of mind. Secondary data obtained through the baznas.go.id website regarding BAZNAS financial reports for the years 2012-2019. The results showed that the efficiency level of BAZNAS using the Operational Cost Ratio to Total Amil Rights obtained efficient results, then the efficiency level of BAZNAS using the Operational Cost to Total Collection ratio obtained efficient results, but the efficiency level of BAZNAS using the Ratio of Human Resources Costs to Total Collections resulted in inefficient. Suggestions for BAZNAS should pay more attention to the problem of cost efficiency in terms of Islamic accountability, namely accountability to Allah SWT, accountability to fellow humans, and accountability to nature.
The Effect of Financial Performance, Fraudulent Statement and Company Size on Costs of Equity Ina Mutmainah
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 1 No. 1 (2020): December 2020
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.v1i1.3165

Abstract

The Company will determine the capital to be spent to make their investment. Capital needed costs called cost of capital as a consequence of the company's capital gains that can come from both internal and external . The capital costs incurred by the company is closely linked with the risk of errors in financial reporting information. This study tries to analyze the influence of the profitability, leverage, fraudulent statement, company size, on the cost of equity. The research was conducted during the period 2016-2018 in the manufacturing companies listed in Indonesia Stock Exchange. Researchers collected data by technical documentation which is currently processing using SPSS 23. By purposive sampling, researchers have collected 45 samples from 15 manufacturing companies that fit the criteria of research. The analytical method used is multiple linear regression with classical assumption including normality test, multicollinearity, heterokedasitas, and autocorrelation. The dependent variable is the cost of equity, and the independent variable is profitability, leverage, fraud, company size. From these results, profitability, leverage, fraud, company size, effect simultaneous to the cost of equity in manufacturing companies in the period 2016-2018. Partially, company size and profitability of a significant effect on the cost of equity, while fraud and leverage do not significantly affect the cost of equity in the companies listed in Indonesia Stock Exchange 2016-2018
The Formulation of Islamic Accounting Views In Syekh Siti Jenar Nusantara Sufism Agus Arwani
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 1 No. 1 (2020): December 2020
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.v1i1.3241

Abstract

This study aims to analyze islamic accounting evolved through two approaches believed to exist items, namely theoretical philosophical and pragmatic / practical schools. Especially for theoretical philosophical flow there is a unique perspective in the effort to design the character of the financial statements of Islamic accounting in the view of Siti jenar in the framework of Nusantara Sufism . This article is a focus literature method, although initially rarely noticed in qualitative research methodologies. .It is Necessary aspects of ethics in the accounting value Refers to the philosophy of manunggaling kawulo gusti meaningful value based accounting in Islamic studies and the Lord be the ultimate goal and Become the ultimate goal of human life. With Siti jenar concept based manunggaling kawulo gusti, then accounting capitalists will not exist, otherwise the concept of accounting profit According to the teachings of Islam would be more readily accepted by the Muslim community.Accounting growing niche to be dominated by the capitalists, this accounting value is no longer free. As modern accounting concepts currently very thick with the feel EGOMAU (egoistic, materialistic, and utility) that emphasizes consideration and achievement of the company's profit figures that can not be denied again, capitalist accounting help Prevent the crisis.
Analisis Crowdfunding Untuk Anak Perspektif Akuntansi Syariah (Studi Pada Nucare.id) Novendi Arkham Mubtadi; Ade Gunawan
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 1 No. 1 (2020): December 2020
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.v1i1.3292

Abstract

The purpose of this study is to analyze crowdfunding programs for children in the perspective of sharia accounting. This research uses qualitative research with a case study approach. The sampling technique in this study used purposive sampling by taking existing programs on the NUcare.id site with 21 populations and 6 samples obtained. The results of this study are the crowdfunding program for children on NUcare.id which is campaigned by Nahdlatul Ulama is in accordance with the perspective of sharia accounting, which meets all aspects of Sharia Enterprise Theory. While the effectiveness of each program has not been effective because the percentage is less than one percent compared to the total donation target. Suggestions for the next researcher are the need for more in-depth analysis related to crowdfunding for children by adding data collection techniques in the form of in-depth interviews to stakeholders who are more technical in implementing the program so that the data produced is more accurate.
EFisiensi Biaya pada Badan Amil Zakat Nasional (BAZNAS) dalam Tinjauan Akuntabilitas Islam Sandra Sukma Embuningtiyas; Mashudi Mashudi
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 1 No. 1 (2020): December 2020
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.v1i1.3305

Abstract

The purpose of this study is to measure the performance of the National Zakat Agency (BAZNAS) by using financial ratio analysis in this case cost efficiency in the Islamic accountability review. This research uses a combination of qualitative and quantitative methods. Data collection was carried out by means of documentation. The data analysis method used is an inductive and deductive frame of mind. Secondary data obtained through the baznas.go.id website regarding BAZNAS financial reports for the years 2012-2019. The results showed that the efficiency level of BAZNAS using the Operational Cost Ratio to Total Amil Rights obtained efficient results, then the efficiency level of BAZNAS using the Operational Cost to Total Collection ratio obtained efficient results, but the efficiency level of BAZNAS using the Ratio of Human Resources Costs to Total Collections resulted in inefficient. Suggestions for BAZNAS should pay more attention to the problem of cost efficiency in terms of Islamic accountability, namely accountability to Allah SWT, accountability to fellow humans, and accountability to nature.
Analisis Penerapan Pencatatan Laporan Keuangan Pada UMKM: (Studi pada Warung Makan di Desa Buaran, Pekalongan Selatan) Eka Maularumi Safitri
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 1 No. 1 (2020): December 2020
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.v1i1.3306

Abstract

The purpose of this study is to measure the performance of the National Zakat Agency (BAZNAS) by using financial ratio analysis in this case cost efficiency in the Islamic accountability review. This research uses a combination of qualitative and quantitative methods. Data collection was carried out by means of documentation. The data analysis method used is an inductive and deductive frame of mind. Secondary data obtained through the baznas.go.id website regarding BAZNAS financial reports for the years 2012-2019. The results showed that the efficiency level of BAZNAS using the Operational Cost Ratio to Total Amil Rights obtained efficient results, then the efficiency level of BAZNAS using the Operational Cost to Total Collection ratio obtained efficient results, but the efficiency level of BAZNAS using the Ratio of Human Resources Costs to Total Collections resulted in inefficient. Suggestions for BAZNAS should pay more attention to the problem of cost efficiency in terms of Islamic accountability, namely accountability to Allah SWT, accountability to fellow humans, and accountability to nature.
The Effect of Islamic Social Reporting (ISR), Leverage and Institutional Ownership on Firm Value and Profitability Syamsul Arifin; Abdullah Yaqin; Kur’aini Nur Dinia
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 1 No. 1 (2020): December 2020
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.v1i1.3484

Abstract

This study focuses on knowing the effect of Islamic social reporting (ISR), leverage and institutional ownership on firm value and profitability with the following issues: 1) whether there is an effect of Islamic social reporting on corporate profitability. 2) is there an effect of Islamic social reporting on firm value. 3) whether there is an effect of leverage on corporate profitability. 4) whether there is an effect of leverage on firm value. 5) whether there is an effect of institutional ownership on corporate profitability. 6) whether there is an effect of institutional ownership on firm value. The research is a quantitative study using a population of Sharia commercial banks in Indonesia. This study uses purposive sampling technique which then gets five Sharia commercial banks. The results showed that Islamic social reporting (ISR) has a positive effect on both profitability and firm value. Meanwhile, both institutional ownership and leverage only affect profitability
Analisis Volatilitas Return Saham Terhadap Risiko Sistematis Dimasa Pandemik Covid-19 pada Saham LQ 45 Yasmin Afnan Solekha; Wahid Wachyu Adi Winarto
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 1 No. 1 (2020): December 2020
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.v1i1.3485

Abstract

The Covid-19 pandemic has had a very big impact. All parts of the world are making efforts to prevent the spread of this virus, decisions to lockdown, quarantine areas, or PSBB. Which resulted in delays in the economy and financial markets. Domestic and foreign investors dispose of their funds in order to prevent risks. JCI recorded that in February the price index fell to a level of 3938. Stock prices that tend to be unstable will affect the volatility of returns (fluctuations in the level of returns that will be obtained by investors) and systematic risk (deviations from the outcome of their expected returns). Therefore, a research was conducted to examine the stocks that had been randomly selected on LQ45, namely LPPF, ASII, ANTM, TLKM, and BBRI for the period November 2019-October 2020 through quantitative methods using e views 10, where all data was obtained by secondary literature study. From the stock price, there is a very sharp stock return volatility. The lowest average stock return volatility is in ASII shares valued at -0.006264. Meanwhile, the highest average volatility is ANTM stocks 0.053972. The sharp volatility shows that all five stocks have risks. LPPF, ASII, ANTM, and BBRI stocks have a beta value (risk)> 1 which means the stock is risky. The expected return is higher than the market return. This is also in line with the standard deviation of the LPPF which scores the highest. Meanwhile, TLKM shares have a beta value <1 or the volatility of stock returns is below the market return. This means that stocks have little risk, the expected return is lower than the market return.
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.

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