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Yeni Melia
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jaksya@iainbatusangkar.ac.id
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INDONESIA
Jurnal Akuntansi Syariah (JAkSya)
Published by Institut Agama Islam Negeri Batusangkar
ISSN : -     EISSN : 27981231     DOI : http://dx.doi.org/10.31958/jaksya.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 49 Documents
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ANALISIS EFEKTIVITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) KOTA PARIAMAN TAHUN 2017-2021 Syofria Meidona; Juliandra Rahmat
Jurnal Akuntansi Syariah (JAkSya) Vol 3, No 2 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i2.8688

Abstract

This study aims to determine and analyze the effectiveness and contribution of Land and Building Rights Acquisition Fees (BPHTB) taxes in Pariaman City. The research approach in the form of a descriptive approach is a research method used to examine existing facts systematically based on the object of research, existing facts to be collected and processed into data, then explained and drawn conclusions on data received from the Pariaman City Regional Financial and Revenue Management Agency in the form of target data and tax realization BPHTB Kota Pariaman. Data collection techniques used documentation and interviews. The data analysis technique used is a descriptive analysis technique. The results of this study are that during the 2017-2021 period the realization of BPHTB taxes has reached the desired target. The effectiveness of BPHTB tax collection in the last 5 years has reached the set target and BPHTB's tax contribution has increased in 2017 then decreased in 2018 and has increased again in 2019 and 2020 then decreased again in 2021. There are several factors that cause a decrease in BPHTB tax revenue, namely the lack of public awareness in increasing their land status rights to have a certificate, the Sales Value of Tax Objects (NJOP) in Kota Pariaman is still low when compared to the selling price of market prices, the lack of BPHTB tax sale and purchase transactions using certificates.
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK ( SAK-ETAP) PADA JINGGA BATIK BUKITTINGGI Dahlia Dahlia; Zelly Denofriza; Melda Melda
Jurnal Akuntansi Syariah (JAkSya) Vol 3, No 2 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i2.6815

Abstract

This study aims to determine the financial statements at Jingga Batik Bukittinggi, to find out the financial statements according to SAK ETAP and also the suitability of the preparation of financial statements at Jingga Batik Bukittinggi with generally accepted accounting standards, namely SAK ETAP. This research uses quantitative descriptive method. The focus of research is documents or records related to financial statements. Sources of data in this study using primary and secondary data sources obtained from Owner Jingga Batik Bukittinggi. Data collection techniques using interview and documentation techniques. The results of the study found that the recording system carried out by Jingga Batik Bukittinggi was still very simple, only recording income and expenses. Financial statements according to SAK ETAP consist of income statements, statements of changes in equity, statements of financial position, statements of cash flows, and notes to financial statements. Jingga Batik Bukittinggi has not prepared financial reports in accordance with generally accepted standards due to limited knowledge and understanding in the field of accounting so that the preparation of financial statements is not in accordance with SAK ETAP.
ANALISIS KINERJA KEUANGAN PT KINO INDONESIA SEBELUM DAN SESUDAH PANDEMI COVID 19 Fitria, Nita; Asril, Yona
Jurnal Akuntansi Syariah (JAkSya) Vol 4, No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.12250

Abstract

The purpose of this research is to analyze and determine the financial performance of PT Kino Indonesia Tbk for the 2018-2022 period in terms of liquidity, solvency, activity and profitability ratios. Data collection was carried out by accessing the official website of the Indonesian Stock Exchange, namely: www.idx.co.id. The research results show that the financial performance of PT Kino Indonesia Tbk in terms of liquidity ratios seen from the current ratio, quick ratio and cash ratio in 2019-2020 and 2022 is in poor condition. The solvency ratio seen from DAR, DER and TATD in 2019-2020 and 2022 is in poor condition. Judging from the 2019-2022 LTDER, it is in poor condition. Judging from the 2019 TADC, it is in poor condition. The activity ratio seen from the WCTO 2021-2022 is in poor condition. Judging from TATO, 2019-2021 is not good. Judging from the ITO in 2020 and 2022, it is in poor condition. Judging from the 2019-2022 FATO and RTO, it is in poor condition. The profitability ratio is seen from NPM, ROA, ROE and ROS in 2019 compared to 2018 in good condition, 2020-2022 in less good condition. Judging from the GPM in 2019-2020 it is in good condition and in 2021-2022 it is in poor condition
PENGARUH JUMLAH PINJAMAN DAN KREDIT MACET SIMPAN PINJAM PEREMPUAN (SPP) TERHADAP KESEJAHTERAAN KELOMPOK SIMPAN PINJAM PEREMPUAN (SPP) UPK DAPM KECAMATAN VII KOTO DI LINGKUNGAN NAGARI LAREH NAN PANJANG SELATAN Meidona, Syofria; Rahayu, Sari; Putra, Rahmadil
Jurnal Akuntansi Syariah (JAkSya) Vol 4, No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.12396

Abstract

This research was conducted to determine the effect of the number of loans and bad debts of women's savings and loans (SPP) on the welfare of the women's savings and loans group (SPP) UPK DAPM VII Koto District in the Nagari Lareh Nan Panjang Selatan Environment. The aim of this research is to partially and simultaneously examine the influence of the number of loans and bad credit for women's savings and loans (SPP) on the welfare of the women's savings and loans group (SPP) UPK DAPM VII Koto District in the Nagari Lareh Nan Panjang Selatan Environment. The population in this study was 117 and the sample in this study was 54 respondents. The data analysis technique used is multiple linear regression analysis. The research instrument test used is the validity and reliability test. The classic assumption tests used are the data normality test, multicollinearity test and heteroscedasticity test. Meanwhile, for hypothesis testing, the F test and t test are used. The analysis tool used is regression with the help of SPSS version 23 for Windows. The results of the research show that the loan amount variable has a significant effect on the welfare of the women's savings and loan group (SPP) UPK DAPM VII Koto District in the Nagari Lareh Nan Panjang neighborhood. The bad credit variable has a negative and significant effect on the welfare of the women's savings and loans group (SPP) UPK DAPM VII Koto District in the Nagari Lareh Nan Panjang neighborhood. The variables of loan amount and bad credit have a significant effect on the welfare of the women's savings and loans group (SPP) UPK DAPM VII Koto District in the Nagari Lareh Nan Panjang neighborhood. The variables of loan amount and bad credit have a joint contribution of 23.7% to the dependent variable, namely the welfare of the women's savings and loans group (SPP) UPK DAPM VII Koto District in the Nagari Lareh Nan Panjang neighborhood. while the remaining 76.3% of welfare is influenced by other variables not examined in this research.
OPTIMALISASI PENERAPAN PEDOMAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN (ISAK) NO 35 PADA LAPORAN KEUANGAN MASJID AL-IKHLAS BLURU PERMAI SIDOARJO Wadhah, Ambar Nabilah; Rahayu, Dewi Sri; Anwar, Chairil
Jurnal Akuntansi Syariah (JAkSya) Vol 4, No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.13146

Abstract

Optimizing the Financial Accounting Standards Interpretation (ISAK) No.35 guidelines is very important for mosque non-profit organizations to ensure accountability and transparency in financial management. This research aims to collect financial reports for the Al-Ikhlas Bluru Permai Sidoarjo Mosque adjusted to ISAK 35. The method used is qualitative description through observation, documentation and interviews. The results of the research state that the mosque's financial reports only record receipts and expenditures, so they do not meet ISAK 35 standards. Financial recording is only carried out if there is cash in and cash out (cash basis). Then the amount of money coming in, money going out, and the amount of cash is reported every Friday by conveying it through the mosque's microphone. It is recommended that mosque administrators increase their understanding of non-profit accounting standards and implement a comprehensive accounting cycle to improve transparency and accountability in fund management. By implementing ISAK 35, it is hoped that mosques can prepare financial reports that are more comprehensive, accurate and in accordance with ISAK guidelines, so that public confidence in the management of mosque funds increases. The importance of transparent and accurate financial reports is not only for internal accountability but also to maintain the trust of donors and the wider community.Keywords: Accountability; Financial Reports; ISAK 35; Mosque; Non-Profit Optimalisasi penerapan pedoman Interprestasi Standar Akuntansi Keuangan (ISAK) No.35 sangat penting bagi organisasi nirlaba masjid untuk memastikan akuntabilitas dan transparansi dalam pengelolaan keuangan. Penelitian ini bertujuan mengevaluasi laporan keuangan Masjid Al-Ikhlas Bluru Permai Sidoarjo disesuaikan dengan ISAK 35. Metode yang digunakan deskripsi kualitatif melalui observasi, dokumentasi, dan wawancara. Hasil penelitian menyatakan bahwa laporan keuangan masjid hanya mencatat penerimaan dan pengeluaran, sehingga tidak memenuhi standar ISAK 35. Pencatatan keuangan hanya dilakukan apabila terdapat kas masuk dan kas keluar (cash basis). Kemudian jumlah uang masuk, uang keluar, dan jumlah uang tunai dilaporkan setiap hari Jumat dengan disampaikan melalui microphone masjid. Disarankan agar pengurus masjid meningkatkan pemahaman tentang standar akuntansi nirlaba dan menerapkan siklus akuntansi secara menyeluruh untuk memperbaiki transparansi dan akuntabilitas pengelolaan dana. Dengan penerapan ISAK 35, diharapkan masjid dapat menyusun laporan keuangan yang lebih komprehensif, akurat, dan sesuai pedoman ISAK, sehingga kepercayaan masyarakat terhadap pengelolaan dana masjid meningkat. Pentingnya laporan keuangan yang transparan dan akurat tidak hanya untuk akuntabilitas internal tetapi juga untuk menjaga kepercayaan para donatur dan masyarakat luas.Kata Kunci: Akuntabilitas; ISAK 35; Laporan keuangan; Masjid; Nirlaba
ANALISIS VALUE FOR MONEY KINERJA KEUANGAN PADA KABUPATEN TANAH DATAR Pamel, Rahmi; Gampito, Gampito; Candra, Revi; Sari, Rina Puspita
Jurnal Akuntansi Syariah (JAkSya) Vol 4, No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.12011

Abstract

Penelitian ini bertujuan untuk mengukur kinerja keuangan pada Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Tanah Datar pada tahun 2021-2022 dengan menggunakan konsep Value For Money yang ditinjau dari segi ekonomi, efisiensi dan efektifitas. Jenis penelitian yang penulis gunakan adalah penelitian kuantitatif. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi yaitu dengan cara melakukan pengumpulan data dari pemerintah daerah berupa data laporan kinerja keuangan tahun 2021-2022 pada Instansi Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Tanah Datar. Hasil penelitian ini menunjukkan bahwa pada tahun 2021 perhitungan ekonomis dengan nilai rasio sebesar 82,64% dikategorikan ekonomis, perhitungan efisiensi dengan nilai rasio sebesar 121,01% dikategorikan efisiensi dan perhitungan efektifitas dengan nilai rasio sebesar 99,98% dikategorikan tidak efektifitas. Pada tahun 2022 perhitungan ekonomis dengan nilai rasio sebesar 94,78% dikategorikan ekonomis, perhitungan efisiensi dengan nilai rasio sebesar 105,51% dikategorikan efisiensi dan perhitungan efektifitas dengan nilai rasio sebesar 100% dikategorikan efektifitas berimbang. Dengan demikian kinerja keuangan Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Tanah Datar pada tahun 2021-2022 yang ditinjau dari elemen ekonomis, efisiensi dan efektifitas belum memenuhi prinsip Value For Money. 
CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY: ANEXAMINATION IN ENERGY AND MINING COMPANIES Elfira, Gita; Tasman, Abel
Jurnal Akuntansi Syariah (JAkSya) Vol 4, No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.13156

Abstract

This study aims to examine the effect of Corporate Governance, proxied by women on board, board activity, and sustainability committee, on Corporate Social Responsibility (CSR). The population consists of 86 energy and mining companies listed on the Indonesia Stock Exchange from 2019-2022. The sample was selected using purposive sampling, resulting in 18 companies with 72 observations. Secondary data was obtained from the Indonesia Stock Exchange website (www.idx.co.id) and the websites of the sampled companies. Data analysis was conducted using panel data regression with Eviews12 software. The results show that women on board, and board activity have a positive but insignificant effect on CSR, while the sustainability committee has a positive and significant effect on CSR. 
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA DI NAGARI TANJUNG ALAM KECAMATAN TANJUNG BARU TAHUN 2022 Rahim, Febria; Melia, Yeni; Amran, Elsa Fitri; Putri, Silvani Asrina
Jurnal Akuntansi Syariah (JAkSya) Vol 4, No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.12369

Abstract

The aim of this research is to determine the accountability and transparency of village fund management in Nagari Tanjung Alam, Tanjung Baru District. The type of research used is field research. The method used is descriptive with a qualitative approach. The data collection technique in this research is through interviews by collecting documents. The results of the research show that the principles of accountability and transparency in the management of village funds in Nagari Tanjung Alam have been implemented in accordance with Permendagri Number 20 of 2018. In the principle of accountability, the government of Nagari Tanjung Alam at the planning, implementation, administration and accountability stages can be said to be accountable, according to the principle of transparency The Nagari Tanjung Alam government has provided information to the public through available information boards, although not all the information is fully included. In the reporting stage it cannot be said to be accountable because the Nagari Tanjung Alam Government is still late in reporting and in terms of transparency it cannot be said to be fully transparent because the Nagari Tanjung Alam Government does not provide information regarding activities that have not been completed/implemented and the remaining budget is not included on the available information boards. 
DAMPAK PELATIHAN TERHADAP LITERASI PSAK 101 DAN 109 MAHASISWA AKUNTANSI SYARIAH UIN IMAM BONJOL PADANG Dewi, Novia Citra; Lubis, M. Zaky Mubarak; Misneli, Misneli; Nusabil, Gery
Jurnal Akuntansi Syariah (JAkSya) Vol 4, No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.13317

Abstract

The problem of misappropriation of funds by philanthropic organizations is caused by the weak financial reporting based on PSAK 101 and PSAK 109.weak financial reporting based on PSAK 101 and PSAK 109. One ofone of the factors causing this is the low level of human resources who understand PSAK 101 and PSAK 109. Understand PSAK 101 and PSAK 109. This study aims to determine literacy of Islamic accounting students towards PSAK 101 and PSAK 109 and the impact of providing training on student literacy. training on student literacy. This research is a quantitative quantitative research with a sample of 54 people who meet the criteria. Data processed using the Wilcoxon signed rank test. The results showed that the literacy level of Islamic accounting students on PSAK 109 and PSAK 101 is still low before the training. training. This can be seen from the results of the pre-test whose average score is 62.22 points, with the lowest score of 20 points, which means that they can only answer 4 out of 20 questions given. Questions out of 20 questions given. The level of literacy of Islamic accounting students after being given training on PSAK 109 and PSAK 101 has increased. We can see this from the descriptive test and Wilcoxon test. At descriptive test, it can be seen that the average student score after training and posttest has increased dramatically by 90 points from training and posttest has increased dramatically by 90 points from previously the pretest average was 62.22 points. And for the highest value is 100 points. Based on the Wilcoxon test, it shows that 47 students have a higher posttest score than the pretest. This means that the training provided resulted in a higher.

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