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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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Pengaruh Volume Perdagangan, Laba Akuntansi, dan Profitabilitas Terhadap Return Saham Syariah Dimoderasi Pengungkapan ISR Ani Murtaza; Alvita Tyas Dwi Aryani
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.v2i2.4493

Abstract

The level of profit obtained by investors on a stock investment that they dois known through stock returns. A stock return can be influenced by severalfactors, one of which is the trading volume of its shares, the level of profit thatcan be known through the company's performance by analyzing accountingprofits and the level of Return on Equity (ROE). In addition to this, the disclosureof Islamic Social Reporting (ISR) activities can have an impact on the company inthe future. The populations in this research are companies listed in JakartaIslamic Index (JII) in period of 2016-2019. The sampling technique was carriedout using purposive sampling method and based on the criteria that had beencarried out, the number of samples obtained was 12 samples of companies.Testing the research hypothesis used multiple linear regression analysistechniques and Moderating Regression Analysis (MRA) with the help of SPSS 21software. The results of this study indicate that the variables (1) trading volumehas an effect and significant on sharia stock returns (2) accounting profit has noand no significant effect on sharia stock returns (3) Profitability proxied byReturn on Equity (ROE) has no and no significant effect on sharia stock returns(4) ISR disclosure is not able to moderate the effect of trading volume, accountingprofit and profitability on sharia stock returns.
Pengaruh Solvabilitas, Likuiditas, dan Profitabilitas terhadap Nilai Perusahaan Yoyok Prasetyo; Nani Ernawati; Ahmad M Ryad S Hakim; Deris Sugianto
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.v2i2.4838

Abstract

Corporate Value Is the investor's perception of the level of success of the company which is reflected in the stock price. The higher the value of the company, the greater the prosperity received by shareholders. This study aims to determine the effect of Solvency, Liquidity and Profitability on the Company Value of the property and real estate sector listed on the Indonesia Stock Exchange in the 2015-2019 Period. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange in the 2015-2019 period, amounting to 75 companies. Based on the sampling technique with purposive sampling obtained a sample of 16 companies. Data collection techniques use the documentation of financial statements published on the official website of the Indonesia Stock Exchange, www.idx.co.id. The analysis technique used is panel regression. The results of this study indicate that: (1) Solvency is not impacted on firm value, with a significance value of 0,1008>0.05 (2) Liquidity is not impacted on Firm Value, with a significance of 0,5810>0.05 (3) Profitability is not impacted on Firm Value, with significance of 0,3354>0.05 (4) Solvency, Liquidity, and Profitability affect the Value of the Company with a probability of 0,000 with an R2 of 85,90%.
Pengaruh Pajak Daerah, Retribusi Daerah, Dan Pendapatan Dari Laba Perusahaan Daerah Terhadap Belanja Modal Pada Kota Pekalongan Periode 2010-2019 Alsya Ika Ameilia; Tsalis Syaifuddin
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 3 No. 1 (2022): June 2022
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.v3i1.4546

Abstract

PAD is generated through local taxes, retribution, revenue of provicially owned corporation, and other legitimate local revenue. PAD revenue is varied, but the local government requires a large allocation of capital expenditures in order to increase the economic growth. The aims of this research are to know about interconnections between Local Taxes, Retribution, and Revenue of Provicially Owned Corporation to the Capital Expenditures in Pekalongan City during the years 2010-2019. This research is a quantitative with the technique of collecting data using documentation method. Data used comes from budget out comes years 2010-2019. The test of prerequisite analysis using classical assumption test. Then the hypothesis test using multiple linear regression analysis. The result showed that Local Taxes, Retribution, and Revenue of Provicially Owned Corporation have negative effect to the Capital Expenditures in Pekalongan City. However, simultaneously have positive effect to the Capital Expenditures in Pekalongan City. Keyword : Local Taxes, Retribution, Revenue of Provicially Owned Corporation, Capital Expenditures
Analisis Laporan Keuangan terhadap Harga Saham dengan Nilai Perusahaan sebagai Variabel Moderasi pada Perusahaan Makanan dan Minuman yang Terdaftar di ISSI Tahun 2017-2020 Isnantiya Sofitriana; Rifda Nabila
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 3 No. 1 (2022): June 2022
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.v3i1.4602

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor dari rasio keuangan (rasio likuiditas, rasio leverage, rasio aktivitas dan rasio profitabilitas) apa saja yang mempengaruhi harga saham dengan nilai perusahaan sebagai variabel moderasi pada perusahaan makanan dan minuman yang terdaftar di ISSI tahun 2017-2020. Data yang digunakan dalam penelitian ini merupakan data sekunder. Metode pengumpulan data dengan mengumpulkan laporan keuangan tahunan (annual report) pada situs www.idx.co.id, yahoo finance dan website resmi perusahaan. Diperoleh sampel sebanyak 25 perusahaan dengan teknik pengambilan sampel purposive sampling. Data diolah dengan SmartPLS versi 3.3.3. Analisis meliputi uji stasioneritas, path model, uji measurement (outer) model, uji structural (inner) model, uji kesesuaian model dan interpretasi model. Hasil penelitian menunjukkan bahwa nilai perusahaan secara parsial memberikan pengaruh positif dan signifikan terhadap harga saham. Uji Interpretasi model memperlihatkan bahwa nilai perusahaan tidak dapat memoderasi rasio likuiditas, rasio aktivitas, rasio leverage dan rasio profitabilitas terhadap harga saham. Kata Kunci: Rasio keuangan, harga saham, nilai perusahaan
Analisis Perbedaan Sebelum Dan Sesudah Dilakukan Merger Dan Akuisisi Terhadap Harga Saham Pada Perusahaan Perbankan Go Public Umi Fadilah Fatoni
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 3 No. 1 (2022): June 2022
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.v3i1.4728

Abstract

The purpose of this study was to determine the effect of mergers and acquisitions on stock prices carried out by publicly traded banking companies in 2015-2021. The research method used includes the type of event study research. Data obtained by conducting secondary data search. The analytical method used is a quantitative method, with the data analysis technique used is the paired sample t-test. The results showed a decrease in the average change in stock prices after the announcement of mergers and acquisitions was made. From these results, it has not shown any positive influence from mergers and acquisitions. It can be seen that between 10 days before and 10 days after the announcement of the merger, the results are 0,0000611 and – 0,00129. By using a significant level of 5%, the t-count value in the merger and acquisition is 0,561<2,110 or by looking at the probability shows that 0,562 > 0,05. Thus, there is no Significant Different between 10 days before and 10 days after the announcement of the merger ang acquisition. Suggestions that can be given are to add a longer period of research so that a larger sample allows for better results and it is necessary to consider other variables that affect stock prices, such as interest rates, inflation rates, and other macro influences, and in the end will affect research results.
Implementasi SAK ETAP Pada Sistem Pencatatan Pengelolaan Air Bersih Di Desa Dawung Kelurahan Kedungpane Kecamatan Mijen Kota Semarang Ratih Diyah Ramadani; Faris Shalahuddin Zakiy
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 3 No. 1 (2022): June 2022
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.v3i1.4844

Abstract

Dawung Village, the underestimated district is one of the villages in Mijen, Semarang City is one of the villages that manages clean water independently. Clean water is obtained from wells located near mosques and prayer rooms. Meanwhile, financial records are still done manually by writing each resident's monthly bill on a piece of paper. In this digitalization era, the use of physical data is more at risk of being damaged. So the need for renewal by replacing the data that was previously manual to automatic based on digital data and the application of SAK ETAP standards. This study aims to assist the Dawung Village community in recording clean water management. The method used is interviews with PAM administrators in Dawung Village. From the explanation, it was found that Dawung Village had to update the data by changing it from manual to automatic based on digital data. In addition, training is needed for administrators to be able to understand and implement SAK ETAP in the financial management of PAM in Dawung Village. Empowerment of village youth can also be carried out to support the improvement of financial management at PAM Dawung Village
Pengaruh Pengendalian Internal, Penerapan Akuntansi Zakat, Transparansi, dan Kompetensi SDM terhadap Akuntabilitas Keuangan Dwi Vera Usmadyani; Gunawan Aji
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 3 No. 1 (2022): June 2022
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.v3i1.5180

Abstract

This study aims to determine the effect of internal control, application of zakat accounting, transparency and competence of human resources on financial accountability. The population in this research are administrators of zakat management organizations in Pekalongan, namely BAZNAS Pekalongan regency, LAZISMU Pekalongan regency, LAZISMU Pekalongan city, LAZIS Jateng Pekalongan, LAZISNU Pekalongan city, and LAZNAS Yatim Mandiri Pekalongan. The sampling technique in this study used the judgment sampling method with a sample of 37 respondents. The type of data used is primary data whose data collection uses a questionnaire. The data analysis technique in this study used multiple linear regression test assisted by SPSS 26.0 program. The results showed that the internal control variable had no effect on financial accountability. The application of zakat accounting variable had no effect on financial accountability. The transparency variable has a positive and significant effect on financial accountability. The human resource competence variable has a positive and significant effect on financial accountability. The results of the F test show that the variables of internal control, application of zakat accounting, transparency and competence of human resources simultaneously have a positive and significant effect on financial accountability with the magnitude of the influence being 88.5%.
Intellectual Capital dan Kinerja Keuangan Bank Pembiayaan Rakyat Syariah Jadzil Baihaqi; Uswatun Muawanah
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 3 No. 1 (2022): June 2022
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.v3i1.5307

Abstract

This study aims to examine the effect of intellectual capital on the financial performance, consist of capital, asset quality, earning, liquidity, of Islamic Rural Banks. The data of the research is in the form of secondary data on financial performance information obtained with documentation techniques. Capital performance is measured by CAR, asset quality by NPF, earning by ROA, and liquidity by CR. The population of this study was 163 BPRS throughout Indonesia. We use the purposive-sampling technique and the sample obtained is 26 BPRS in Central Java. The number of sample data is 69 data, for the period 2018-2020. We use the Partial Least Square method in processing data with the help of SmartPLS 3. This study results that intellectual capital affects financial performance (capital, asset quality, and earning), except for liquidity performance.
Paradigma Tauhid dalam Pengelolaan Keuangan Publik: Studi pada Ceramah Gus Baha di Kementerian Keuangan dan Badan Pengawas Keuangan Ibnu Fajri
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 3 No. 1 (2022): June 2022
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.v3i1.5371

Abstract

Tujuan dari penelitian ini adalah untuk mengeksplor nilai-nilai Tauhid yang disampaikan oleh Gus Baha selaku mufassir dalam ceramah-ceramah yang dilakukan di instansi-instansi yang berwenang mengelola keuangan publik. Sumber data dalam penelitian ini diperoleh dari video youtube berupa ceramah yang dilakukan oleh Gus Baha pada instansi pengelola keuangan publik. Setelah dilakukan penelusuran maka diperoleh dua video kajian Gus Baha yaitu di Kementerian Keuangan RI dan Badan Pengawas Keuangan RI. Penelitian ini menggunakan metode penelitian analisis wacana. Analisis wacana adalah salah satu alternatif dari analisis isi selain analisis kuantitatif yang dominan dan banyak dipakai. Hasil penelitian ini yaitu BPK diharapkan bisa memegang teguh paradigma tauhid yaitu Lembaga yang mengawasi harus lebih kuat dan sehat daripada yang diawasi. Kemudian di Kementerian Keuangan, selain berkeyakinan bahwa Allah berkehendak atas segala sesuatu, pengelolaan keuangan publik juga berdasarkan pada pengetahuan dan pengalaman.
Deteksi Pengaruh Financial Stabilty, External Pressure, dan Financial Targets terhadap Financial Statement Fraud Nisa Riski Rahmalia; Elit Eriyanti; Najunda Dewa Yani; Nur Kabib
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 3 No. 2 (2022): December 2022
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.v3i2.5645

Abstract

The purpose of this study was to determine the effect of financial stability, external pressure and financial targets on fraudulent financial statements in manufacturing companies. In this study, the population of manufacturing companies listed on the Jakarta Islamic Index 70 (JII 70) for the 2019-2021 period is used. In the sampling process, the technique used is purposive sampling by producing 16 samples of companies. This study uses data analysis in the form of descriptive statistics, classical assumption test, and hypothesis testing. The results showed that partially the financial stability variable had an influence on financial statement fraud. Meanwhile, external pressure variables and financial targets have no effect on financial statement fraud. Simultaneously, the variables of financial stability, external pressure, and financial targets have an effect on fraudulent financial statements.

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