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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 Profitabilitas Terhadap Kinerja Keuangan PT Adaro Energy.Tbk Sebelum dan Sesudah Pandemi Nurul Hidayah; Muhammad Aqdam Baihaqi; Nofita Rahmawati; Adelina Citradewi
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.v3i2.5847

Abstract

The profitability ratio is used to measure the effectiveness of management of the output of returns obtained by sales and investment to know the company's ability to generate profits during a certain period and carry out the duties of its operations. This study aims to determine the value of Net Profit Margin (NPM), Gross Profit Margin (GPM), Return On Assets (ROA), and Return On Equity (ROE) during the pandemic and after the covid-19 pandemic. This study uses a descriptive method and the data collection technique in this research is a sampling technique. Net Profit Margin (NPM) tends to increase, this is because the components of net profit and income also increase. Gross Profit Margin (GPM) tends to increase. This is because the components of gross profit and income have also increased. Return on Assets (ROA) tends to increase, this is because the components of net income and total assets also increase. Return On Equity (ROE) in 2015 to 2016 has increased, this is because the components of net income and equity also increased
Analisis Persepsi Tentang Tax Education Dan Peran Sikap Religiusitas Terhadap Perilaku Kepatuhan Kewajiban Perpajakan Bahtiar Effendi; Wardah Nabila; Fina Ummiyatul Izza
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.v3i2.5949

Abstract

The purpose of this research is to ascertain how is the tax education, the religious attitude of students in carrying out their obligations towards taxation if later they become taxpayers because they have fulfilled the requirements as taxpayers and the factors that influence it. The research approach uses quantitative research methods by conducting a survey of UIN K.H. Abdurrahman Wahid Pekalongan who has received lecture material on taxation. The sampling technique used was non-probability sampling with a quote sampling method. The data analysis method used multiple regression analysis to test the data obtained from the respondents. The research findings provide an analysis that student taxation education affects tax compliance, student religious attitudes affect tax compliance. The novelty in this study is to include the religiosity variable as the attitude of the taxpayer in carrying out tax obligations.
Analisa Green Accounting pada Aplikasi GaloninAja dalam Upaya Mewujudkan SDGs Beni Suci Tapaningsih; Esmawati; Fatimah Azzahra
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.v3i2.5960

Abstract

Currently, Indonesia is the third largest producer of waste in the world. Plastic waste is the second largest waste produced after food waste, which is 15.1℅. Problems regarding plastic waste cannot be separated from human life, especially in terms of consumption of mineral water because a lot of the packaging uses plastic. Moreover, with the emergence of single-use gallons, the problem of plastic waste is increasing. In addition, as much as 46.21% of waste in Indonesia is not managed. If this is allowed to continue, it can cause environmental damage and even natural disasters such as floods, resulting in hunger and poverty. Viewed from the other side, the waste-producing company should be responsible for managing the waste by implementing green accounting. However, in Indonesia, not many companies have implemented green accounting. To solve this problem, the author makes an innovative GaloninAja application. GaloninAja is one of the technological innovations that can make it easy for users to transact and get benefits and will aggregately have an impact on reducing plastic waste that has the potential to pollute the environment. With this application, companies can implement green economics as one of the Sustainable Development Goals without having to lose costs for the environment (green accounting). This study uses a qualitative descriptive method with primary data sources in the form of interviews and secondary.
MR.AGAIN (Monitoring, Report and Accumulate of Green AccountINg): Sistem Pengolahan Informasi Masyarakat Berbasis Responsive Web Design di Kabupaten Pasuruan Warga Baroka Sugiarto; Muhammad Korib Hamdani; Tri Budi Prasetyo
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.v3i2.5961

Abstract

Every company must be interacted with Enviroment both the case on usage of nature resource and also the location to do activities operationally. More the intense of the company's industry activities 'caused the possibilities to Enviroment damage uprising either. The company's awareness act toward the Enviroment could be shown by green accounting. The background of this essay concern for enviromental pollution of the companies in Pasuruan district. The writer's solutions that offer in the case to resolved it is MR. AGAIN (Monitoring, Report and Accumulate of Green Accounting) as a bridge to social's complain about the enviromental pollution such a waste disposal of companies.it later to be analyzed in report of green accounting. Some features become operation system's website to push the advance of the company. MR. AGAIN as a role on this essay using the Analitical descriptive method by study of information and experience by collecting data. The result of the essay in 2020 concern of society complaint about Enviroment pollution in certain district uprised. So that, the exist of MR.AGAIN that based of Responsive Web design as real act of adjustment from rapid development of technology hope able to be solutions of problems above.
Green Accounting: Analisis Penerapan Green Innovation Pada Pengelolaan Limbah Pabrik Tahu di Kartasura Nur Afra Hana Annisa Putri; Alviani Indraswari; Yahya Wulandari; Ronnawan Juniatmoko
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.v3i2.5964

Abstract

The tofu industry is currently expanding in Indonesia, especially in Purwogondo Village, Kartasura District. In the village, the majority of the population produces tofu. Tofu production is still carried out using traditional and simple technology. This causes the level of efficiency in the use of water and raw materials is still low but the level of waste production is also relatively high. Based on the research that has been done, the human resources involved or the workers in the tofu factory in the village generally have a relatively low level of education, so that not many workers and the tofu industry themselves do waste treatment properly. This research was conducted at the Tofu Factory of Mr. Parji which is one of the tofu factories in Purwogondo Village, Kartasura District, the study aims to analyze how the application of green accounting through the concept of green innovation in the waste management of Mr. Parji's tofu factory. The research method used is descriptive qualitative, namely by means of observation, direct interviews with relevant informants and documentation studies in the form of pictures. The results obtained from the research that have been carried out show that the application of green innovation to the waste of Mr. Parji's tofu factory has been carried out but has not been maximized. Applications that have been made in the form of solid waste tofu dregs are resold for animal feed or used alone, so that this will have a positive impact on the factory in the form of additional income and the impact on the surrounding environment will not be polluted. As for the liquid waste from the tofu factory, it is left in a shelter so that it just flows into the river.
Whistleblowing System dan Lingkungan Pengendalian Dalam Pencegahan Korupsi Dana Desa dimoderasi Perilaku Etis Kuraini Nur Dinia; Ahmad Rosyid
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.v3i2.5987

Abstract

The increasing number of corruption cases in the village government requires preventive measures to prevent the increase in the number of cases. This research aims to determine the effect of the whistleblowing system and control environment on efforts to prevent corruption in the village government with ethical behavior as moderating. This research is a quantitative research using purposive sampling technique in taking the sample. This study uses primary data by sending questionnaires and secondary data obtained from official sources. From 144 village officials in each village in Blado District, an analysis was carried out using SPSS 26, and using Moderates Regression Analysis as a regression test on the moderating variabel. The test results show that the whistleblowing system and control environment have a significant effect on preventing corruption, and ethical behavior can not moderate the whistleblowing system and control environment for preventing corruption.

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