Jurnal Akuntansi Syariah (JAkSya)
Jurnal Akuntansi Syariah (JAkSya) with ISSN 2798-1231 (Online) published by Islamic Accounting Department, Faculty of Economics and Business Islamic IAIN Batusangkar in collaboration with Asosiasi Dosen Akuntansi Indonesia. JAkSya is expected to add insight into Accounting and Finance, especially Islamic Accounting for academics, practitioners, researchers, students and other parties who are interested in the development of accounting knowledge and practice. The main focus of JakSya covers several aspects, namely: Financial Accounting, Management Accounting, Islamic Accounting and Financial Management, Taxation, Public Sector Accounting, Zakat Accounting, Corporate Governance, Auditing, Capital Market and Investment, Corporate Finance, Accounting Profession, Accounting Information Systems.
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49 Documents
<![CDATA[Akuntabilitas dan Transparansi Pengelolaan Anggaran Pendaptan dan Belanja Nagari Pasilihan Kecamatan X Koto Diatas Kabupaten Solok Tahun 2019 ]]>
<![CDATA[Ahmadani Azhari]]>;
<![CDATA[Yeni Melia]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1, No 2 (2021): JakSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[IAIN BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i2.4361
<![CDATA[Accountability and transparency of the management of the Pasilihan nagari budget for 2019 has become a concern since the nagari government received a large disbursement of funds compared to previous years. In carrying out the wheels of government, the Pasilihan nagari government has not yet been optimal in socializing and publishing reports on the realization of the nagari revenue and expenditure budget to the public. Based on Permendagri Number 113 of 2014 concerning village financial management, the fifth part of the accountability article 40 states that the budget realization report must be published to the public. The purpose of this study was to determine the Accountability and Transparency of the Management of the Pasilihan nagari Budget in 2019. The type of research used in this study was field research. The method used in this research is descriptive with a qualitative approach. The data collection technique that the writer uses in this research is through interviews and collecting documents. The results of the study indicate that the Pasilihan nagari government has implemented the principles of accountability and transparency in the management of APBNagari. In general, accountability and transparency have started to be implemented well. However, there are still some indicators of accountability and transparency standards or criteria that have not been implemented by the Pasilihan nagari government]]>
<![CDATA[Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK-EMKM) Pada Usaha Mikro Kecil Menengah (UMKM) Berkah Laundry ]]>
<![CDATA[Atika Sari]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1, No 2 (2021): JakSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[IAIN BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i2.4373
<![CDATA[The problems discussed in this study are the recording of financial statements of MSME Berkah Laundry which have not recorded in detail and are not in accordance with applicable accounting standards, namely SAK-EMKM. The purpose of this research is to prepare financial reports based on SAK-EMKM. The type of research that the author uses is field research with a descriptive qualitative approach. The data collection technique that the author uses is through interviews with the owners of the Berkah Laundry UMKM and documents related to the preparation of the Berkah Laundry UMKM financial statements. And the purpose of this research is to compile financial reports on UMKM Berkah Laundry based on SAK-EMKM. The results showed that the financial statement recording system carried out by the Berkah Laundry UMKM based on SAK-EMKM had three components of financial statements, namely the statement of financial position with total assets of Rp. 45,222,375,00 and total equity and liability of Rp. 45,222,375,00, income statement with total profit of Rp. 7,602,375,00 and notes to financial statements.]]>
<![CDATA[Analisis Efektivitas Penerimaan Retribusi Pengujian Kendaraan Bermotor Dan Kontribusinya Dalam Meningkatkan Pendapatan Asli Daerah Di Kabupaten Dharmasraya ]]>
<![CDATA[Mira Dwi Yanti]]>;
<![CDATA[Elsa Fitri Amran]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1, No 2 (2021): JakSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[IAIN BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i2.4545
<![CDATA[The purpose of this study is to determine the level of effectiveness of motor vehicle testing retribution receipts and their contribution to increasing local revenue (PAD) in Dharmasraya district. This research uses descriptive methods with quantitative approaches, data collection techniques through interviews and documentation. The data analysis method used refers to the theory and formula for effectiveness and contribution. The results of this study show that the effectiveness of the acceptance of motor vehicle testing levies from 2016-2020 fluctuated or fluctuated. In 2016 the criteria for effectiveness were less effective, and in 2017 the criteria for effectiveness were quite effective, and in 2018 the criteria for effectiveness were quite effective, and in 2019 has ineffective effectiveness criteria. And in 2020 it has very effective effectiveness criteria. and the contribution of motor vehicle testing levies to local revenue In Dharmasraya Regency, the contribution levels from 2016-2020 are all classified as very less contributing, because from 2016-2020 the percentage of contribution to motor vehicle testing levies is below 10%. In 2016 the percentage of contribution was 0.41%, in 2017 it was 0.36%, in 2018 it was 0.43%, in 2019 it was 0.38% and in 2020 the percentage contribution was 0.39%.]]>
<![CDATA[Peranacang Sistem Informasi Penerimaan Sumbangan Pembinaan Pendidikan (SPP) pada SD Qur'an Al-Fityan Batusangkar ]]>
<![CDATA[Rando Sony Putrasma]]>;
<![CDATA[Khairul Marlin]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1, No 2 (2021): JakSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[IAIN BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i2.4477
<![CDATA[The problem was discussed in this study is the recording the receipt of the Educational Development Contribution (SPP) which still manually. The SPP acceptance report is not yet available computerized and there is no computerized recording system used to record SPP receipts at Al-Fityan Batusangkar Elementary School. The type of research that the author uses is the development using the SDLC (System Development Life Cycle) method, namely to create an accounting application program for SPP receipt transactions at Al-Fityan Batusangkar Elementary School by conducting a development model to produce. The applications used are PHP Native, Visual Studio Code, MySQL. The resulting product has implemented an accounting system application in recording the receipt of Educational Development Contributions (SPP) and has produced a receipt report and proof of payment. In addition, the product has also given good results against all elements of PIECES]]>
<![CDATA[ANALISIS KINERJA KEUANGAN DENGAN DU PONT SYSTEM DAN ARUS KAS ]]>
<![CDATA[Yeni Melia]]>;
<![CDATA[Mirawati Mirawati]]>;
<![CDATA[Muhammad Deni Putra]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1, No 2 (2021): JakSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[IAIN BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i2.4658
<![CDATA[The assets of PT Martina Berto Tbk always increase every year. Despite an increase in assets, the company's net profit has decreased every year, even suffered a loss in 2015. While cash and cash equivalents produced have always decreased every year. The research objective was to find out and assess the company's financial performance seen from Du Pont System and cash flow analysis. This type of research is descriptive with a quantitative approach. The financial performance of PT Martina Berto, which is produced from the Du Pont System method of 4 ratios, namely total assets turnover, net profit margin and return on equity and return on assets can be said to be less good because there has been a decline in the last 3 years from 2014-2016, whereas if see the cash flow statement, the performance produced is also less good because all the measured ratios always decrease every year.]]>
<![CDATA[Penyusunan Laporan keuangan berdasarkan ISAK 35 Pada Kelompok Tani Mekar Sari ]]>
<![CDATA[Yola Oktavia]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1, No 2 (2021): JakSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[IAIN BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i2.4510
<![CDATA[Farmer groups obtain resources to carry out these activities from grants, assistance or donations and the purpose of its establishment is to have the same interests and to prosper its members. Easy-to-understand financial reporting is carried out in accordance with generally accepted accounting standards. The standards governing the financial reporting of non-profit entities are the interpretation of financial accounting standards no. 35. So the purpose of this study is to find out how the preparation of financial statements that should be in the Mekar Sari farmer group based on ISAK 35. The data collection technique that the author uses is through documentation and direct interviews, the financial statements made by the Mekar Sari farmer group are not in accordance with regulations ISAK 35 because the reports made are only limited to monthly reports or cash in and out reports. While the reports that will be generated from this research are the statement of financial position, comprehensive income report, report on changes in net assets, cash flow statement and notes to financial statements.]]>
<![CDATA[Analisis Penatausahaan dan Penyusunan Laporan Pertanggungjawaban Bendahara Serta Penyampaiannya Pada Badan Pengelolaan Keuangan Daerah Kabupaten Solok Selatan ]]>
<![CDATA[Sepria Dona]]>;
<![CDATA[Elfina Yenti]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1, No 2 (2021): JakSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[IAIN BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i2.4391
<![CDATA[The problem of this research is how the administration and preparation of the Treasurer's Accountability Report and its submission to the Regional Financial Management Agency of South Solok Regency. The purpose of this study was to determine: Administration and preparation of the Accountability Report of the Revenue Treasurer at the Regional Financial Management Agency of South Solok Regency; Administration and preparation of the Expenditure Treasurer accountability report at the Regional Financial Management Agency of South Solok Regency. The research method used is descriptive qualitative and the subject of this research is the Revenue Treasurer and the Expenditure Treasurer of the Regional Financial Management Agency of South Solok Regency. Data collection techniques used are interviews, observation and documentation of research subjects. While the data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of this study indicate that: (1) the receipt treasurer of the Regional Financial Management Agency of South Solok Regency has implemented administration and preparation of accountability reports in accordance with applicable guidelines, from the initial stage of collecting transaction evidence to the stage of ratification and submission to related parties. ; (2) the expenditure treasurer of the Regional Financial Management Agency of South Solok Regency has implemented the administration and preparation of the accountability report in accordance with the applicable guidelines from the expenditure accounting stage to the description of the overall procedure for delivering accountability.]]>
<![CDATA[ANALISIS PENILAIAN KINERJA KEUANGAN DENGAN MENGGUNAKAN RASIO PROFITABILITAS (Studi Kasus Pada PT. Express Trasindo Tbk Tahun 2018-2020) ]]>
<![CDATA[siti rachmawati]]>;
<![CDATA[Sulistiyawati Sulistiyawati]]>;
<![CDATA[Adib Aulia Shofiana]]>;
<![CDATA[Adelina Citradewi]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 2, No 2 (2022): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[IAIN BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v2i2.6603
<![CDATA[This study aims to find out the reasons why return on assets (ROA) tends to increase and return on equity (ROE) in 2019 tends to decrease. This study uses descriptive methods and data collection techniques used in this study are qualitative data and quantitative data in the form of numbers and data. The qualitative data used is a general description of the company PT Express Transindo Utama Tbk. As quantitative data in this study, the financial statements of PT Express Transindo Utama Tbk for 2018-2020. The result of this research is that the return on assets (ROA) tends to increase, this is because the company’s profit increases even though the assets owned by the company decrease. The company’s profit increased along with the decrease in the company’s operating costs and the decline in return on equity (ROE) in 2019 indicating the company’s inability to generate return on equity..]]>
<![CDATA[ANALISIS KINERJA KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 MENGGUNAKAN RASIO LIKUIDITAS DAN PROFITABILITAS PADA PT. KALBE FARMA TBK ]]>
<![CDATA[Norma Setiyani]]>;
<![CDATA[Eva Novitasari]]>;
<![CDATA[Evi Widiani]]>;
<![CDATA[Adelina Citradewi]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 2, No 2 (2022): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[IAIN BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v2i2.6616
<![CDATA[Covid-19 menjadi tantangan perusahaan agar tetap bertahan. Laporan keuangan mencerminkan kinerja perusahaan. Manajemen harus mengelola keuangan perusahaan dengan efektif agar kinerja keuangan berjalan baik dan menghasilkan laba untuk operasional perusahaan. Penelitian ini untuk mengetahui perubahan kinerja keuangan perusahaan sebelum dan selama pandemi Covid-19 PT Kalbe Farma. Jenis penelitian yang digunakan yaitu deskriptif dengan pendekatan kuantitatif. Data yang digunakan adalah data sekunder diunduh dari website perusahaan. Hasil penelitian menunjukkan bahwa rasio likuiditas dan profitabilitas tidak terjadi perubahan yang signifikan. Kinerja keuangan PT Kalbe Farma sebelum dan selama pandemi baik karena mampu memenuhi kewajiban utang jangka pendek dan menghasilkan laba.]]>
<![CDATA[ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN HARGA POKOK KAMAR PADA HOTEL YURIKO BUKITTINGGI ]]>
<![CDATA[Nesa Indra Sari]]>;
<![CDATA[Sri Madona Saleh]]>;
<![CDATA[Elfina Yenti]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 2, No 2 (2022): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[IAIN BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v2i2.5644
<![CDATA[Dalam penelitian ini Hotel Yuriko menghitung harga pokok kamar dengan cara tradisional yang mana biaya overhead hanya dibebankan pada satu cost driver saja, sehingga akan menghasilkan harga pokok kamar yang tidak akurat atau terjadinya distorsi biaya per kamar. Tujuan penelitian ini adalah untuk mengetahui perhitungan harga pokok kamar yang dilakukan oleh pihak Hotel dan perhitungan menggunakan Metode activity based costing untuk menentukan harga pokok kamar pada Hotel Yuriko Bukittinggi. Jenis penelitian yang digunakan adalah penelitian lapangan (field research) dengan menggunakan pendekatan kuantitatif. Sumber data yang digunakan berupa data primer dan data sekunder. Teknik pengumpulan data yang penulis lakukan adalah melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa dari perhitungan dengan penerapan metode activity based costing dalam menentukan harga pokok kamar Hotel Yuriko memperoleh hasil yaitu harga pokok untuk kamar Standar sebesar Rp. 220.053, untuk kamar Superior sebesar Rp.314.228, untuk kamar Deluxe sebesar Rp. 306.290 dan untuk kamar Family sebesar Rp.530.311. Untuk kamar Standar dan kamar Superior memperoleh hasil lebih tinggi menggunakan metode activity based costing dengan selisih untuk kamar Standar Rp. 13.902 dan untuk kamar Superior Rp. 52.095. Sedangkan untuk kamar Deluxe dan kamar Family memperoleh hasil lebih rendah dengan selisih kamar Deluxe sebesar Rp.106.659 dan kamar Family sebesar Rp.33.595. Hal ini disebabkan karena Hotel Yuriko hanya membebankan biaya pada satu cost driver saja, sedangkan dengan metode activity based costing tiap-tiap produk dibebankan pada banyak pemicu biaya atau cost driver, sehingga dalam metode activity based costing mampu mengalokasikan activity cost ke tiap kamar secara tepat berdasar atas konsumsi dari masing-masing aktivitas.]]>
