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Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Published by Universitas Syiah Kuala
ISSN : 23559462     EISSN : 25281143     DOI : 10.24815/jdab.v9i2.24947
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible online commencing March 2016. ISSN: 2355-9462 (Print), E-ISSN: 2528-1143 (Online). International ISSN could be checked here (portal.issn.org). It aims to take part in the advancement of accounting knowledge by publishing high quality researches in contemporary trends in accounting and business in emerging market/ countries. As the main horizon of the journal is to embrace the contemporary trends in accounting and business, hence its scope is dynamic and evolving to accommodate the most recent and emerging issues, challenges and phenomena. For example, accounting for disasters, big data analytic in business, accounting for Islamic FinTech and sustainability. We invite industry experts and academic scholars to take a part of our journal’s readers, authors and reviewers. Since 2019, JDAB has been nationally accredited (Sinta 2) by the Indonesian Ministry of Research, Technology and Higher Education. The journal is also included in in Directory of Open Access Journals (DOAJ) and EBSCO Information Service since 2016. We envision to become an internationally reputable journal indexed in Scopus and Web of Science (WOS). We have been taking significant steps to materialize this vision including by associating our editorial team with the international recognized scholars and continuously improving our journal management. JDAB welcomes original emperical investigation. The manuscripts may represent a variety of theoretical perspectives and different methodological approaches. Subject areas suitable for publication in Jurnal Dinamika Akuntansi dan Bisnis (JDAB) include, but are not limited to the following fields in accounting research: Islamic accounting Public sector accounting Auditing Financial accounting Management accounting As the main horizon of the journal is to embrace the contemporary trends in accounting and business, hence its scope is dynamic and evolving to accommodate the most recent and emerging issues, challenges and phenomena. For example, accounting for disasters, big data analytics in business, accounting for Islamic FinTech and sustainability.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
 1 
Search results for , issue "Vol 2, No 1 (2015): Maret 2015" : 8 Documents clear
Persepsi Masyarakat terhadap Penerapan Sharia Compliance Pada Bank Syariah di Kecamatan Barabai Laila Martasari; Sepky Mardian
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Recently, the Islamic banking grew up significantly. In Barabai, many the Islamic banks has been established and operated. The study focused on the perception of Islamic society toward the sharia compliance practices in Barabai district. The objective is to highlight their perception on it based on the financial reporting, product, services, GCG and environment focus with 5 sharia compliance approach. The contract, maqashid sharia, halal-haram, documentation and financial reporting. The study involved the different society like the lecturer, student, state- owned employee, civil servant, trader, etc. as the respondents. The primary data’s are used by the questionnaire, while the secondary data’s are literature survey. The sample is consisting of 114 respondents with random sampling. The respondents are chosen by accidental sampling. The study found that the perception of the societies toward the sharia compliance practices in the Islamic banks in Barabai is neutral with the average score 3.39.
Pengaruh Return On Asset (ROA) dan Financing To Deposit Ratio (FDR) terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah Rahmawaty Rahmawaty; Tiffany Andari Yudina
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research is aimed to examine, both simultaneously and partially, the influence of ROA and FDR on the rate of profit sharing of mudharabah deposits on Islamic Banks that were listed at the Bank of Indonesia from the year of 2008 until 2012. There were 35 observations that qualify as research samples which were choosen by using purposive sampling method and unbalanced pooled data. Type of data used in this research were secondary data, from the banks’ annual report that was published in the banks’ official website. The multiple linear regression analysis was used to test the hypothesis.This research found (1) ROA and FDR simultaneously influence the profit sharing rate of mudharabah deposits (2) partially, ROA did not influence the profit sharing rate of mudharabah deposits (3) partially, FDR did not influence the profit sharing rate of mudharabah deposits
Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Keuangan Bank Syariah Prsojo Prasojo
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study examine the effect the implementation of good corporate governance (GCG) to financial performance of Islamic Bank. GCG is measured using a questionnaire with a sample of employee respondents of Islamic Banks. While financial performance is easured by using financial ratios with proxied CAR, ROA,ROE, BOPO, and FDR. The study included 258 respondents who had participated to fill out a questionnaire. The number of banks that are used samples in this study were many 25 islamic banks. The financial statements are used to study was financial statements or annual report of 2013 published in there bank website. The results this study that GCG has significant positive effect on financial performance proxied with CAR, ROA, ROE, and FDR but GCG has negative significant effect on financial performance proxied with BOPO.
Pengaruh Investment Opportunity Set, Total Asset Turn Over, Dan Earning per Share dengan Dividen Tunai (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI periode 2009-2013) Raida Fuadi; Ainul Julia Satini
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to determine the influence of investment opportunity set, total asset turn over, and earning per share on cash dividend at manufacturing company listed in Indonesia Stock Exchange (BEI) during 2009 until 2013. The method used in this research is purposive sampling method. The sample of this research is manufacturing company listed in Indonesia Stock Exchange during 2009 until 2013, there are 35 manufacturing company observations fulfilling the sample criteria. The analysis method used in the research is multiple regression analysis. The result of this research show that (1) investment opportunity set, total asset turn over, and earning per share simultaneously have an effect on the cash dividend, (2) total asset turn over, and earning per share partially have an effect on the cash dividend (3) investment opportunity set have not effect on the cash dividend.
Peran Modal Sosial, Kereligian, dan Perilaku Moral dalam Membentuk Kinerja Usaha Mikro dan Kecil dengan Aspek Demografi Sebagai Variabel Pengendali Ani Murwani Muhar; Teguh Setiawan
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study was motivated by the presence of non-financial aspects such as morality, religious, and the forms of social capital that can be applied as the important things in the increased competitiveness within the MSE. Increased competitiveness and encouraging impact on promoted business performance. Business performance can be viewed from two perspectives, namely the success of the business and entrepreneur performance. To that end, the study aims to describe: (1) The dimensions of social capital are associated with moral behavior, (2) frequency of participation rate religious that produce social capital level, (3) Effect of religious and capital dimensions social to moral behavior by demographics (gender, age) as a control variable, and (4) the effect of religious, social capital dimensions, and moral behavior on performance of SMEs. The research population was the MSEs in some industries who live in Medan city. They were food and beverage industry, the fashion industry, textile industry and textile products, handicrafts and goods from the industrial arts, industrial furniture, as well as pottery and decorative ceramics industry. Sampling technique in this study was conducted in 2 phases (two stage sampling). The gathering data in this study used field survey techniques directly by visiting the respondent. Based on calculated statistically showed that there was a significant relationship between the social capital dimensions and moral behavior. The entries of religious variables into the influence of social capital on moral behavior that controlled by the demographic factors, showed that only confidence and share your view variables have no relation to moral behavior. Related on the successful and business performance aspects, the empathy variable was a variable that perceived by SMEs actors can increase their business success and their business performance.This study was motivated by the presence of non-financial aspects such as morality, religious, and the forms of social capital that can be applied as the important things in the increased competitiveness within the MSE. Increased competitiveness and encouraging impact on promoted business performance. Business performance can be viewed from two perspectives, namely the success of the business and entrepreneur performance. To that end, the study aims to describe: (1) The dimensions of social capital are associated with moral behavior, (2) frequency of participation rate religious that produce social capital level, (3) Effect of religious and capital dimensions social to moral behavior by demographics (gender, age) as a control variable, and (4) the effect of religious, social capital dimensions, and moral behavior on performance of SMEs. The research population was the MSEs in some industries who live in Medan city. They were food and beverage industry, the fashion industry, textile industry and textile products, handicrafts and goods from the industrial arts, industrial furniture, as well as pottery and decorative ceramics industry. Sampling technique in this study was conducted in 2 phases (two stage sampling). The gathering data in this study used field survey techniques directly by visiting the respondent. Based on calculated statistically showed that there was a significant relationship between the social capital dimensions and moral behavior. The entries of religious variables into the influence of social capital on moral behavior that controlled by the demographic factors, showed that only confidence and share your view variables have no relation to moral behavior. Related on the successful and business performance aspects, the empathy variable was a variable that perceived by SMEs actors can increase their business success and their business performance.
Analisis Penyajian Laporan Keuangan Syariah Pada Baitul Mal Provinsi Aceh Bustamam Bustamam; Ridwan Ibrahim; Dedy Saputra
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of this research is to analyze the application Sharia financial statement at Baitul Mal Aceh. This research is qualitative research with descriptive analysis method that aims to provide an overview of research state of the object based on existing data and provide a comparative analysis between SFAS 109 is applied to the Baitul Mal Aceh. The result show that in general the Baitul Mal Aceh has adaopted SFAS 109. The financial statements at the Baitul Mal has adopted SFAS 109 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements.
Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten) Karsam Karsam
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

There is a budgetary slack in the budget formulation ofthe Educational Foundation and Cooperative in Banten Province. This situation is because of the assesment standard of managerial performance that is based on the achievement of budget targets, where the ownersapply the standard of the budget by doing the emphasis budgets, as well as their adverse selection. It will make the managers and other people know more about the situation and the prospects of the institution, it is also because of the moral hazard when the actions of managers is unknown by the shareholders or owners of the company. The data were collected by questionnaires which were answered by 93 respondents who got involved as the team in budgeting form each organizations and analysed by using the path analysis with partial least square (PLS). The results of data analysis showed that the influence of budget emphasis level on the relationship between participative budgeting and budgetary slack is 30.1%. Meanwhile 69.9% is influenced by other variables that were not used in this study. Improving the effectiveness of the budget should be done by the management through giving the authority, evaluate and ensure that the budgeting team has considered the emphasis the budget comprehensively,measure the managerial performance in determines the planning and budgeting.Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten)
Pengaruh Minat Masyarakat Aceh terhadap Keputusan Memilih Produk Perbankan Syariah di Kota Banda Aceh Rahmah Yulianti
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of this study is to examine the influence the decision to select product Islamic bank, they were because, religious motivation, and service quality. The data were collected by questionnaire as the instrument. The questionnaires were distributed to 100 respondents as the active customers of sharia bank in Banda Aceh. The data were analyzed by validity and reliability test to evaluate the questionnaire and by linier regression to evaluate the influential factors of those variables. The result showed that religious motives and service quality positively influenced the decision to choose product Islamic Bank.The objective of this study is to examine the influence the decision to select product Islamic bank, they were because, religious motivation, and service quality. The data were collected by questionnaire as the instrument. The questionnaires were distributed to 100 respondents as the active customers of sharia bank in Banda Aceh. The data were analyzed by validity and reliability test to evaluate the questionnaire and by linier regression to evaluate the influential factors of those variables. The result showed that religious motives and service quality positively influenced the decision to choose product Islamic Bank.

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