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J-ISACC : Journal of Islamic Accounting Competency
Published by Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
ISSN : -     EISSN : 29643082     DOI : 10.30631/jisacc.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
J-ISACC; Journal of Islamic banking and finance (ISSN: - ; E-ISSN: 2964-3082) is published Department of Islamic Accounting, Faculty of Islamic Economics and Business, UIN Sulthan Thaha Saifuddin Jambi Periodically (March and October). J-ISACC welcomes authors from any institutional background and accepts rigorous empirical research papers. J-ISACC publishes articles with two related major themes; Islamic Accounting, Islamic Economics, Islamic Finance, Islamic Business, Islamic Banking, Islamic Capital Markets, Islamic Wealth Management, Issues on Shariah Implementation/Practices of Islamic Banking, Zakat and Waqf, Takaful, Islamic Corporate Finance, Shariah-Compliance Risk Management, Islamic Derivatives, Issues of Shari`ah Supervisory Boards, Islamic Business Ethics, Islamic Auditing. This journal prioritizes manuscripts that have novelty values and interesting discussions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 91 Documents
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BAGAIMANA PENGARUH PENINGKATAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI Muhktar Safaat; Usdeldi Usdeldi; Muthmainnah Muthmainnah; Nurfitri Martaliah Nurfitri Martaliah
Journal of Islamic Accounting Competency Vol. 5 No. 2 (2025): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v5i2.3278

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas dan Leverage terhadap Islamic Social Responsibility (ISR) pada perusahaan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) selama periode 2019 hingga 2022. Variabel yang digunakan dalam penelitian ini meliputi Return on Assets (ROA) sebagai indikator Profitabilitas dan Debt to Asset Ratio (DAR) sebagai indikator Leverage. Hasil regresi menunjukkan bahwa baik ROA maupun DAR memiliki pengaruh signifikan secara parsial terhadap ISR, dengan p-value yang lebih kecil dari 0.05. Hal ini mengindikasikan bahwa perubahan dalam Profitabilitas dan Leverage secara langsung memengaruhi kinerja tanggung jawab sosial perusahaan selama periode tersebut. Selain itu, analisis model regresi menunjukkan bahwa secara simultan, kedua variabel independen tersebut juga memiliki pengaruh signifikan terhadap ISR, dengan p-value yang rendah. Penelitian ini memberikan implikasi bagi manajemen perusahaan untuk mempertimbangkan faktor non-keuangan dalam penerapan ISR dan menunjukkan perlunya penelitian lebih lanjut untuk menggali variabel lain yang dapat mempengaruhi tanggung jawab sosial perusahaan.
PENGARUH KOMPONEN ARUS KAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar di BEI Periode 2019-2023) Indonesia Indonesia; Ajimat Ajimat
Journal of Islamic Accounting Competency Vol. 5 No. 2 (2025): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v5i2.3302

Abstract

This study aims to examine the Influence of Cash Flow Components and Company Size on Stock Returns in Consumer Non-Cyclical sector companies in 2019-2023. The sampling method used in this study is Purposive sampling. The type of research in this study is quantitative, obtained 29 companies that were used as research samples with observations for 5 (five) years, so that the total observation was 145 companies that issued financial reports consistently and provided variable data information needed by researchers in 2019-2023. This study was conducted with the help of Eviews 13. The results of this study indicate that Operational Cash Flow has no effect on Stock Returns. Investment Cash Flow has no effect on Stock Returns. Funding Cash Flow has no effect on Stock Returns. Company Size has a significant effect on Stock Returns. Operational Cash Flow, Investment Cash Flow, Funding Cash Flow, and Company Size, simultaneously have a joint effect on Stock Returns.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Yang Terdaftar di JII Periode 2019-2023) Lily Tri Ulfiani
Journal of Islamic Accounting Competency Vol. 5 No. 2 (2025): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v5i2.3361

Abstract

Permasalahan dalam dunia bisnis saat ini tidak hanya terletak pada pencapaian keuntungan, namun juga pada rendahnya pengungkapan tanggung jawab sosial perusahaan (CSR), penggunaan struktur modal yang kurang optimal, serta perbedaan skala perusahaan yang dapat memengaruhi kinerja keuangannya. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan Corporate Social Responsibility (CSR), leverage, dan ukuran perusahaan terhadap kinerja keuangan perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan sampel sebanyak 22 perusahaan yang dipilih menggunakan teknik purposive sampling. Data diperoleh melalui dokumentasi laporan tahunan dan dianalisis menggunakan software Eviews 10. Teknik analisis data yang digunakan meliputi uji asumsi klasik, regresi data panel, dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial pengungkapan CSR dan ukuran perusahaan berpengaruh positif signifikan terhadap kinerja keuangan, sedangkan leverage tidak berpengaruh signifikan. Secara simultan, ketiga variabel tersebut berpengaruh terhadap kinerja keuangan perusahaan. Penelitian ini diharapkan dapat menjadi acuan bagi perusahaan dalam memperhatikan aspek sosial, struktur keuangan, serta pertumbuhan perusahaan untuk meningkatkan kinerja keuangan secara berkelanjutan.
PENGARUH  MODAL KERJA, TOTAL HUTANG DAN PENJUALAN TERHADAP LABA BERSIH( Studi pada Perusahaan Sub Sektor Kosmetik yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Tahun 2019-2023 ) Alda Putri Ayu
Journal of Islamic Accounting Competency Vol. 5 No. 2 (2025): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v5i2.3362

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal kerja, total hutang, dan penjualan terhadap laba bersih pada perusahaan sub sektor kosmetik yang terdaftar di Indeks Saham Syariah Kontribusi tahun 2019-2023. Penelitian ini menggunakan variabel independen yaitu modal kerja, total hutang, dan penjualan. Dengan variabel dependen adalah laba bersih. Data yang digunakan dalam penelitian ini merupakan data sekunder yaitu beripa laporan keuangan perusahaan sub sektor kosmetik yang terdaftar di ISSI tahun 2019-2023. Penelitian ini merupakan penelitian deskriftif dengan menggunakan pendekatan kuantitatif. Metode statistik menggunakan analisis regresi linier berganda, uji t, uji f, dan analisis koefisien determinasi. Berdasarkan hasil uji T Parsial, penelitian modal kerja dan total hutang tidak berpengaruh terhadap laba bersih dan penjualan berpengaruh terhadap laba bersih. Berdasarkan hasil uji F Simultan penelitian modal kerja, total hutang dan penjualan secara bersama-sama berpengaruh terhadap laba bersih. Berdasrakan hasil Adjusted R2 sebesar 0.237 yang menunjukkan besarnya kontribusi variabel independen yaitu modal kerja (X1), total hutang (X2) dan penjualan (X3) dapat memengaruhi variabel dependen laba bersih (Y) sebesar 23,7%, sedangkan sisanya sebesar 76,3% dipengaruhi variabel lain.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN (GREEN ACCOUNTING) DALAM PENGELOLAAN LIMBAH PADA  PT. DHARMASRAYA PALMA SEJAHTERA DESA TANJUNG PUTRA KABUPATEN BATANG HARI Novita Sari
Journal of Islamic Accounting Competency Vol. 6 No. 1 (2026): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v6i1.3349

Abstract

Akuntansi lingkungan (green accounting) adalah suatu tahapan identifikasi, pengakuan, pengukuran, penyajian serta pengungkapan atas seluruh biaya-biaya yangdikeluarkan oleh perusahaan untuk memperbaiki kualitas lingkungan dengan caramencegah, mengurangi bahkan menghindari dampak negatif terhadap lingkungan.Analisis akuntansi lingkungan (green accounting) yang peneliti lakukan pada PT. Dharmasraya Palma Sejahtera Desa Tanjung Putra Kabupaten Batang Hari adalah untuk mengetahui bagaimana penerapan akuntansi lingkungan dalam pengelolaan limbah yang diterapkan oleh perusahaan. Penelitian ini menggunakan pendekatan deskriptif. Teknik pengumpulan data dilakukan dengan cara dokumentasi dan wawancara. Teknik analisis data yang digunakan adalah teknik deskriptif kualitatif. Hasil penelitian menunjukkan bahwaPt. Dharmasraya Palma Sejahtera Desa Tanjung Putra Kabupaten Batang Hari sudah menerapkan akuntansi lingkungan yang terdiri dari lima tahapan alokasi biaya pengelolaan limbah yaitutahapan identifikasi, pengakuan, pengukuran, penyajian serta pengungkapan.Tetapi tahapan penyajian dan pengungkapan belum sesuai dengan standar akuntansi yang berterima umum sehingga perlu adanya saran untuk pertimbangan masa yang akan datang
PENGARUH PEMBIAYAAN TERHADAP LABA BERSIH DENGAN FINTECH SEBAGAI VARIABEL MODERASI PERIODE 2015-2024 Intan Rizkiana
Journal of Islamic Accounting Competency Vol. 6 No. 1 (2026): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v6i1.5736

Abstract

  ABSTRACK This study aims to analyze the effect of Islamic financing (murabahah, mudharabah, musyarakah, ijarah, istishna, and qardh) on the net profit of Islamic banks, with fintech as a moderating variable, during the 2015–2024 period. The method used is multiple linear regression and moderation regression, utilizing SPSS version 27. The results show that, partially, only istishna financing has a significant effect on net profit. Murabahah, mudharabah, musyarakah, ijarah, and qardh do not have a significant effect. However, simultaneously, all financing variables significantly influence net profit. The moderation test reveals that fintech only moderates the effect of istishna financing on net profit, while it does not moderate the relationship for other types of financing. This may be due to the complexity of contracts, high risk, and the difficulty in automating management for certain financing schemes. Therefore, there is a need for fintech product innovations that are more aligned with the characteristics of Islamic financing, along with improved education and regulations. These findings are expected to serve as a reference for developing financing strategies and financial technology in the Islamic banking sector.
ANALISIS AKUNTABILITAS PENGELOLAAN KEUANGAN DI MASJID Al-BAROKAH DI KECAMATAN JELUTUNG BERDASARKAN ISAK 35  Rita Herawati; Khairiyani Khairiyani
Journal of Islamic Accounting Competency Vol. 6 No. 1 (2026): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v6i1.5738

Abstract

Mosque organizations are expected to present their financial reports in accordance with ISAK 35 reporting standards. The large number of mosques whose financial records are still simple can reduce the accountability of mosque financial management. The implementation of accountability can increase public trust to donate funds to the mosque. Therefore, this study aims to determine the form of accountability for financial management and financial reporting of the Al-Barokah mosque based on ISAK 35. This study was conducted using a qualitative descriptive approach. The type of research is field research, where data is obtained through observation and interviews as well as other secondary data. The object used is the Al-Barokah Mosque, Jelutung, using research subjects. This focuses on the accountability of the financial management of the Al-Barokah Mosque in the concept of trust and community participation for progress at the Al-Barokah Mosque, Jelutung District. The validity of the data uses direct data sources. The results of the findings indicate that there are two types of accountability for the management of the Al-Barokah Mosque. First, accountability to the servants of Allah as a form of accountability of the management for the trust and trust given in managing donation funds. Second, accountability to the community and congregation for the management of the Mosque by recording cash receipts and expenditures through a financial reporting information board written weekly by the Mosque treasurer. Regarding the guidelines for preparing financial reports based on ISAK 35, the Al-Barokah Mosque has never implemented the standard and only does simple bookkeeping.
PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI ISSI PERIODE 2020-2024 Nuraniza Hanum; Faturahman Faturahman
Journal of Islamic Accounting Competency Vol. 6 No. 1 (2026): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v6i1.5739

Abstract

This research is motivated by the fact that in the food and beverage sub-sector there is a discrepancy between theory and the data found as well as inconsistencies in research results from previous studies. Therefore, this research aims to determine the effect of Return on Equity, Quick Ratio and Debt to Asset Ratio on profit growth in food and beverage sub-sector companies registered with ISSI for the 2020-2024 period. This research uses secondary data originating from the BEI website in the form of Financial Reports. This research method uses quantitative methods and the analytical methods used are descriptive statistical tests, classical assumption tests, panel data analysis and hypothesis testing (T-Test and F-Test) using the Eviews 12 program. The population in this research is all food and beverage sub-sector companies registered with ISSI for the 2020-2024 period, namely 75 companies and the sampling technique in this research uses the Purposive Sampling technique so that 9 companies are obtained. The results of this research show that the variable Return on Equity (X1) partially has a positive and significant effect on profit growth. The Quick Ratio (X2) variable partially has a positive and significant effect on profit growth. And the variable Debt to Asset Ratio (X3) partially has a positive and significant effect on profit growth. Simultaneously Return on Equity, Quick Ratio and Debt to Asset Ratio influence profit growth.  
LAPORAN KEUANGAN MASJID ABU BAKAR SARI DITINJAU DARI ISAK NO 35 TENTANG PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA Nadila Nadila; Addiarahman Addiarahman; Marissa Putriana Marissa Putriana
Journal of Islamic Accounting Competency Vol. 6 No. 1 (2026): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v6i1.5864

Abstract

This research is entitled  “The Financial Report of Masjid Abu Bakar Sari Reviewed from ISAK 35 Concerning the Presentation of Financial Statements for Non-Profit Oriented Entities.” The purpose of this research is to examine the process of preparing financial reports at Masjid Abu Bakar Sari and to identify the factors that have led to the non-implementation of ISAK 35. This study employs a qualitative approach, aiming to present information, facts, and data regarding the financial reporting practices applied by Masjid Abu Bakar Sari. The data collection methods used in this research include observation, interviews, and documentation. The findings reveal that the mosque has not implemented ISAK 35 due to the lack of knowledge among its administrators regarding the standard. The financial reports are currently prepared in a weekly journal format using Microsoft Excel, which is considered by the management to be sufficient in meeting both internal and public informational needs. There are three main factors hindering the implementation of ISAK 35: (1) limited human resources and understanding of accounting standards, (2) the absence of guidance or training from external parties, and (3) low public demand for formal financial statements, as religious donations are primarily seen as acts of worship.  
Pengaruh Rasio Likuiditas, Profitabilitas, dan Solvabilitas terhadap Return Saham pada Perusahaan Industri yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Tahun 2019-2023 Rofiatun Munawaroh Rofiatun Munawaroh; Addiarahman Addiarahman
Journal of Islamic Accounting Competency Vol. 6 No. 1 (2026): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v6i1.5866

Abstract

Stock return is one of the main indicators considered by investors in making investment decisions, as it reflects the level of profit obtained. Stock return can be influenced by a company’s financial performance, which is reflected in liquidity, profitability, and solvency ratios. This study aims to analyze the effect of liquidity, profitability, and solvency ratios on stock return of industrial sector companies listed in the Indonesian Sharia Stock Index (ISSI) during the 2019–2023 period. The research employs a quantitative approach using secondary data obtained from the companies’ annual financial statements. The sampling technique used is purposive sampling, resulting in 14 companies selected as research samples over the observation period. Data analysis was conducted using descriptive statistics, panel data regression, classical assumption tests, and hypothesis testing with the assistance of E-Views 12 software. The results show that partially, the liquidity ratio has a negative and significant effect on stock return, the profitability ratio has a positive and significant effect on stock return, while the solvency ratio has no significant effect on stock return. Simultaneously, liquidity, profitability, and solvency ratios have a significant effect on stock return, with a coefficient of determination of 24%, while the remaining 76% is influenced by other variables outside the research model. These findings indicate that financial ratios have a limited contribution in predicting stock return; therefore, future research is recommended to incorporate more diverse independent variables.

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