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Nur Kabib
Contact Email
iaj@uinsalatiga.ac.id
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+6281227114717
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iaj@uinsalatiga.ac.id
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Jl. Lingkar Pulutan Salatiga, Indonesia
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INDONESIA
ISLAMIC ACCOUNTING JOURNAL
Published by Universitas Islam Negeri Salatiga
ISSN : -     EISSN : 28088093     DOI : -
Core Subject : Religion, Economy, Science, Engineering,
Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Islamic Accounting Journal with the registered number e-ISSN 2808-8093 (Online), is a single peer-reviewed journal published two times a year (every June and December) by the Faculty of Islamic Economics and Business, Universitas Islam Negeri (UIN) Salatiga. Islamic Accounting Journal is intended to be the journal for publishing articles on either the concept/thought or the results of the field research on Islamic Accounting. The journal invites manuscripts in the various topics include, but are not limited to, accounting, auditing, tax, financial management, corporate governance, sustainability, social reporting, accounting system information, etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 3, No 2 (2023): Islamic Accounting Journal" : 5 Documents clear
Manajemen laba bank syariah berdasarkan independensi dan efektivitas komite audit Putri, Disna Hilda Rosita; Maesaroh, Dewi
Islamic Accounting Journal Vol 3, No 2 (2023): Islamic Accounting Journal
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v3i2.44-55

Abstract

This study aims to test the relationship between independence, expertise, frequency of meetings and audit committee time commitment to profit management. This research uses quantitative approach which uses 14 Sharia Commercial Bank Companies in Indonesia with Purposive Sampling data retrieval techniques and the remaining 9 companies. The data was analyzed using Multiple Regression Analysis. The results of this study show that partial independence, expertise, frequency of meetings and commitment of audit committee time have a significant effect on profit management. While simultaneously the independence, expertise, frequency of meetings and commitment of audit committee time have no significant influence on profit management.
Analysis of factors affecting Murabaha Financing with third party funds as a moderating variable Arfionita, Asyifa Nur; Sa'adati, Nila
Islamic Accounting Journal Vol 3, No 2 (2023): Islamic Accounting Journal
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v3i2.56-67

Abstract

The purpose of this study was to determine the results of the analysis of the effect of Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), and Operational Expenses on Operating Income (BOPO) on Murabahah Financing with Third Party Funds (DPK) as Moderating Variables in Islamic Commercial Banks. 2016-2020 period. This research is a quantitative research using secondary data obtained from the financial statements of each bank on their official website. By using 12 samples of Islamic commercial banks in the 2016-2020 period. The test results show that BOPO has a positive and significant effect on murabahah financing. Meanwhile, FDR and CAR have no effect on murabahah financing. And based on the results of the MRA test, it shows that DPK is not able to moderate the effect of FDR, CAR, BOPO on murabahah financing.
Analysis financial ratio on financial performance of banks with problem finance as intervening variables Safitri, Safitri; Nabila, Rifda
Islamic Accounting Journal Vol 3, No 2 (2023): Islamic Accounting Journal
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v3i2.1-20

Abstract

The purpose of this study was to analyze the effect of CAR, BOPO and FDR on ROA with Non-performing Financing as an Intervening Variable in Islamic Commercial Banks for the 2016-2020 period. Where this research uses quantitative research using regression analysis as data analysis. This study uses secondary data in the form of panels using the annual data of each Islamic commercial bank selected as the research sample in the 2016-2020 period. The data obtained were then analyzed using the Eviews 10 application tool. The results of this study indicate that the CAR, BOPO, FDR and NPF variables have a partial effect on ROA. The CAR, FDR and NPF variables have no significant negative effect on ROA, while the BOPO variable has a significant negative effect on ROA. And the NPF variable cannot mediate the effect of CAR, BOPO and FDR on ROA. And the results of the research on the ROA of Islamic Commercial Banks before the pandemic (2019) and during the pandemic (2020) using the Wilcoxon Signed Rank Test showed that there were significant differences.
The effect of sharia compliance and islamic corporate governance on fraud with internal control as moderating variable Melsiana, Lanvin Fransiska; Kabib, Nur
Islamic Accounting Journal Vol 3, No 2 (2023): Islamic Accounting Journal
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v3i2.21-33

Abstract

The purpose of this study was to determine the effect of Sharia Compliance (IsIR, PSR, IIR, ZPR, EDR) and Islamic Corporate Governance on Fraud with Internal Control as Moderating Variable in Islamic commercial Bank. The sample used in this study was 13 banks with the sampling technique using purpose sampling. The informated used are 65 annual reports received the documentation method. This study use panel data regression and use moderated regression analysis. The result show that the variable IsIR, ZPR and ICG has a negative and significant effect on Fraud. PSR, IIR and EDR has no effect on Fraud. Internal Control can moderate the effect of ICG on Fraud, but cannot moderate the effect of IsIR, PSR, IIR, ZPR and EDR on fraud.Keywords: sharia compliance, islamic corporate governance, fraud, internal control
The Influence of Islamic Social Reporting, Managerial Ownership and Capital Structure on Firm Value Fitriyani, Endah Nur
Islamic Accounting Journal Vol 3, No 2 (2023): Islamic Accounting Journal
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v3i2.34-43

Abstract

Increasing competition in the business world makes companies strive to increase the prosperity of shareholders. one of which can be done to increase the prosperity of shareholders by increasing the value of the company. The purpose of this study is to determine the effect of Islamic social reporting, managerial ownership and capital structure on firm value. This study uses secondary data with a population of 30 companies registered on the Jakarta Islamic Index (JII) for the 2016-2020 period. Sampling was carried out using a purposive sampling technique with nine companies that met the criteria in this study. Based on the results of the t (partial) test that the Islamic social reporting variable has a significant positive effect on firm value, the managerial ownership variable has a significant positive effect on firm value, the capital structure variable has an insignificant positive effect on firm value. Keywords: islamic social reporting, managerial ownership, capital structure, firm value

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