cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
jaais@iainpekalongan.ac.id
Phone
-
Journal Mail Official
jaais@iainpekalongan.ac.id
Editorial Address
Jurusan Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Pekalongan, Jl. Pahlawan No. 52 Kajen Kabupaten Pekalongan 51161
Location
Kota pekalongan,
Jawa tengah
INDONESIA
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
 2   3   4   5   6 
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
Faktor-Faktor yang Mempengaruhi Auditor Switching dengan Financial Distress sebagai Moderasi Herninda Pitaloka; Agung Guritno
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 2 (2021): December 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.v2i2.4244

Abstract

This study aims to determine the Effect of KAP Reputation, Previous Year's Opinion and Firm Growth with Financial Distress as a Moderating Variable in Companies Listed in the Indonesian Sharia Stock Index (ISSI) 2019. The method of data collection is to collect annual financial reports (annual report) on IDX. and the company's official website. Obtained a sample of 280 companies with purposive sampling technique. The data was processed with IBM Statistics SPSS version 23. The analysis included descriptive statistical tests, model feasibility tests, classification matrix tests, the formation of logistic regression functions, partial parameter significance tests, simultaneous parameter significance tests, coefficients of determination tests and MRA tests. The results showed that the reputation of the KAP and the opinion of the previous year partially gave a positive and significant effect on auditor switching. The MRA test shows that financial distress cannot moderate KAP's reputation, previous year's opinion, and firm growth on auditor switching.
E-Cefit Test (Certification Test) sebagai Penunjang Profesi Akuntan dalam Menghadapi Era Artificial Intelligence Esmawati Esmawati; Fitriyaningsih Fitriyaningsih; Devi Narulitasari
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 2 (2021): December 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.v2i2.4257

Abstract

Technology is increasingly developing into a means to facilitate human work and activities. One of them facilitates the performance of an accountant to be able to complete work precisely, quickly, and accurately. The sophistication of this technology is the main target so that every job can be completed perfectly with the help of the application system. Technological sophistication that can be utilized in the accounting field, especially by an accountant, is in the form of using an application system that utilizes artificial technology. But on the other hand, it is feared that technological developments will eventually be able to shift the accounting profession itself. To become a professional accountant, of course, requires certification that has met the qualification standards in accordance with the main competencies and special competencies in the accounting field. This study seeks to improve the soft skills of accountants to be able to compete in the artificial intelligence era so that the accounting profession cannot be replaced in the future. The implementation of this soft skill improvement is in the form of special training based on application technology, which is able to support the performance and readiness of accountants in facing the Certified Statement of Financial Accounting Standards or often abbreviated as CPSAK. This study uses a descriptive qualitative approach as an effort to understand the various concepts found in the research process, using content analysis techniques. Content analysis technique is a research method used to find out the conclusions of a text or in other words, content analysis is a research method that wants to reveal the author's ideas that want to be implemented. From this research, it is able to produce the application of E-Cefit Test (Certification Test) as a special training effort in order to be able to produce professional accountants. This application is designed to prepare prospective accountants to pass the certification exam through technology-based online learning media.
Economical Order Quantity, Safety Stock, dan Reorder Point pada Raw Inventory Juniaty Ismail
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 2 (2021): December 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.v2i2.4330

Abstract

This research was conducted with the aim to find out how the management ofinventories of raw materials in UKM FM in times of scarcity and rising rawmaterial prices. The difference between this study and previous studies is thatthe focus of the research is on small and medium enterprises that do notunderstand how to properly manage raw materials. In this study the authorswere directly involved in the observation and interview, so that the datacollected is completely accurate according to research needs. The steps of datacollection including observation, interviews and documentation. The dataanalysis technique used is descriptive qualitative method with EOQ analysis.The results showed that UKM FM in producing its products primarily shreddedfish often run into obstacles that the scarcity of raw materials of fish when theweather is bad, so the level of demand for such raw materials as well asproduction processes become inhibited. Moreover, scarcity of raw materials thatcontributed to rising prices of raw materials and consequently also influence theselling prices come down in consumer demand. To overcome this, the UKM FMdo it with EOQ Analysis, Safety Stock and Reorder Point approach.
Link and Match : Sinkronisasi Pembelajaran Akuntansi Vokasi dengan Karir Akuntan Era Society 5.0 Sarah Dewiyanti; Muhammad Abdi Munsyii Julaytenth; Sinar Rohana; Hilda Octavana Siregar
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 2 (2021): December 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.v2i2.4384

Abstract

Vocational accounting education is education that prepares students andstudents to become reliable accountants in the future. By prioritizing the focus ofpractice-based learning rather than theory, vocational accounting graduatesboth at the vocational and diploma level are believed to make a majorcontribution to the progress of the nation. However, in its implementation thereare still many cases of learning in the field of accounting that do not support theneeds of the world of work, especially in the era of society 5.0. This study aimsto analyze the synchronization of vocational accounting learning with the needsof the workforce in the era of society 5.0 and the concept of vocationalaccounting learning that is in accordance with the needs of the workforce in theera of society 5.0. This research is a type of descriptive qualitative research. Thesubjects of this research are students majoring in accounting, while the object ofthis research focuses on the Special Region of Yogyakarta. The results of thisstudy are that there is a lack of synchronization of accounting learning inseveral vocational schools and universities with the needs of the businessworld/industrial world which are increasingly leading to the era of society 5.0.The government is now increasingly concerned with vocational education withthe link and match program initiated by the Director General of VocationalEducation so that there is a need for a learning curriculum that is closely relatedto the needs of the business world/industrial world.
Faktor-Faktor yang Mempengaruhi Kualitas Audit dengan Independensi Auditor sebagai Moderasi Anita Wahyu Alviani; Taufikur Rahman
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 2 (2021): December 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.v2i2.4491

Abstract

This study aims to determine the effect auditors competence, objectivity, religiosity to audit quality with auditors independence as the moderating variable of the auditors of Inspektorat Kabupaten Wonogiri, Semarang, dan Kota Salatiga. The analitycal methods used are the research instrument test, descriptive statistical test, multiple regression test, T test, F test, R2, classical assumption test, and MRA. The data was processed using IBM Statistics SPSS version 23. The results showed that the auditors competence variable had no effect on audit quality. The objectivity variable partially has a positive and significant effect on audit quality. The religiosity variable partially has a positive and significant effect on audit quality.The result of the MRA test indicate that auditor independence can moderate the effect of auditor competence, objectivity, and feligiosity on audit quality.

Page 4 of 6 | Total Record : 56

 2   3   4   5   6 

Filter by Year

2020 2022


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2022): December 2022 Vol. 3 No. 1 (2022): June 2022 Vol 2 No 2 (2021): December 2021 Vol. 2 No. 2 (2021): December 2021 Vol. 2 No. 1 (2021): June 2021 Vol 2 No 1 (2021): June 2021 Vol. 1 No. 1 (2020): December 2020 Vol 1 No 1 (2020): December 2020