JIAR : Journal Of International Accounting Research
JIAR : Journal Of International Accounting Research with e-ISSN : 2829-258X (Online) is an electronic scientific journal published online twice (May and November) a year by Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM. JIAR : Journal Of International Accounting Research covered various research approaches, namely: quantitative, qualitative and mixed-method. JIAR : Journal Of International Accounting Research focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting, Managerial Accounting, Public Sector Accounting, Sharia Accounting, Auditing, Forensic Accounting, Behavioral Accounting (Including Ethics and Professionalism), Accounting Education, Taxation, Capital Markets and Investments, Accounting for Banking and Insurance, Accounting for SMEs, Accounting Information Systems, Environmental Accounting, Accounting for Rural Credit Institutions.
Articles
62 Documents
<![CDATA[THE INFLUENCE OF PRODUCTS, AND PROMOTIONS ON THE INTEREST IN SAVING ]]>
<![CDATA[Novita, Anti Anggriani]]>;
<![CDATA[Sukarniati, Lestari]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v1i02.1105
<![CDATA[The presence of sharia banks in Bima apart from hoping that people will use sharia banks as a place for borrowing capital, the government also hopes that the people of Bima city can save or save their money in sharia banks. to determine the influence of profit sharing, products and promotions on the interest in saving of the people of Bima City at Bank NTB Syariah. descriptive research method with multiple linear regression analysis techniques, quantitative research type, using primary data, population of 161,362 people and sample of 100. The research results This shows that the profit sharing variable has a positive effect on interest in saving if the distribution of benefits has a coefficient value of 0.035. This shows that the product variable has a good influence on Curious about Saving if the item has an assessment coefficient of 0.058. This shows that the promotion variable has a positive influence on the feeling of wanting to save if the increase has a coefficient value of 0.747. The table shows that the important value of the item variable (X2) is 0.349 > 0.05. This shows that item (X2) and interest in saving (Y) do not have a crucial influence on each other. The table shows that 0.000 is a crucial value for the Progress variable (X3). This shows that Interest in Saving (Y) and Promotion (X3) have a big influence on each other. can be seen based on the emergence of data using the F test which states that the components of profit sharing, products and promotions simultaneously or mutually influence each other greatly influence interest in saving at Bank NTB Syariah Bima Kota.or can be seen in the data which shows Fcount > F table (440,494 > 1.96). Conclusion Given that the number of tests increases each year, future analyzes should perform more tests to ensure that the data collected is more accurate.]]>
<![CDATA[ANALISIS LIKUIDITAS, PERMODALAN, KEMANDIRIAN DAN PERTUMBUHAN PADA KOPERASI SIMPAN PINJAM (KSP) TOKALAPETA KELURAHAN SUKANAYO KOTA BAUBAU ]]>
<![CDATA[Rais R, Muhammad]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v2i01.1110
<![CDATA[This study aims to determine the financial performance of the Savings and Loan Cooperative seen from the ratio of liquidity, capital, independence and growth. The data analysis method used by the author is to calculate the liquidity ratio, capital ratio, independence ratio and growth. The results of the study are: (1) Liquidity Ratio Cash ratio 35.97%, 46.95% and 49.21%. The three-year average is 44.04% indicating a fairly good condition because it is above 10%-15%, meaning that the level of liquidity is good. (2) Capital 16.22%, 19.22% and 18.91%. The three-year average is 18.12% indicating a poor condition because it is below 40%-60%, meaning that the level of capital is not good. (3) Ratio of Independence and Growth. (a) Asset profitability 10.55%, 6.98% and 2.26%. The three-year average is 5.84% indicating a poor condition because it is below 10%, meaning that the level of capital is not good. (b) Own capital profitability 65.06%, 36.30% and 24.96%. The three-year average is 42.11% indicating a very good condition because it is above 5%, meaning that the level of capital is very good.]]>
<![CDATA[AKUNTANSI SYARIAH PADA PERUSAHAAN JASA (IJARAH) ]]>
<![CDATA[Latifah, Eny]]>;
<![CDATA[Abdullah, Rudi]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v1i02.1129
<![CDATA[The purpose of the study was to determine the concept of sharia accounting applied to service companies with the Ijarah contract approach. The research method is Descriptive Qualitative with the type of literature. The results showed that a service company is an organization that uses its resources to provide services to its customers. Ijarah is a type of contract that takes benefits (sale of benefits / use value), namely the transfer of the right to use a good and service for a certain time through rental / fee payments without being followed by the transfer of ownership of the goods. The lease referred to by ijarah is an operating lease.PSAK (Statement of Financial Accounting Standards) No. 107 concerning Ijarah, divides the ijarah contract into two, namely: (1) Ijarah without transfer of ownership of the asset, and (2) Ijarah Mutahiyah Bit Tamlik (IMBT)Sharia accounting treatment includes: renters, revenue recognition, depreciation, purchases, costs, purchases, contract completion, transfer of ownership, grants, sales and others.]]>
<![CDATA[FINANCIAL TECHNOLOGY (FINTECH) PADA PERBANKAN SYARIAH: APLIKATIF DAN PERAN ]]>
<![CDATA[Latifah, Eny]]>;
<![CDATA[Abdullah, Rudi]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v1i02.1130
<![CDATA[The research objective is to find out what applications are used by Bank in implementing Financial Technology and what is the role of Bank Muamalat Indonesia in implementing Fintech. The research method used is qualitative with a case study type. The results 1) The application applied by Bank in implementing Fintech is (a) Mobile banking called "Muamalat-DIN";(b)Muamalat Digital Integrated Access (MADINA); (c) Shar-e debit online; (d) Internet banking; (e) Phone banking; (f) Virtual accounts; (g) ATM (Automatic Teller Machine). 2) The role of Islamic Banking in FinTech is: (a) As a financial institution that implements Financial Technology; (b). Become a Financial Institution that always innovates to fulfill financial inclusion; (c). Islamic Financial Institutions that provide Excellent Service to the Community; (d). Financial Institutions presenting key features of regulatory initiatives set up to facilitate FinTech innovation (e). Encouraging Supervisory Potential Opportunities to Use Innovative Technologies; (f). Increasing cross-sectoral cooperation between bank supervisors and other relevant authorities: (g). Opening opportunities for international cooperation in the aspect of inter-bank supervision.]]>
<![CDATA[TINJAUAN LITERASI ATAS PERKEMBANGAN AKUNTANSI SYARIAH DI INDONESIA ]]>
<![CDATA[Adi Cahyo, Wisnu Handika]]>;
<![CDATA[Latifah, Eny]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v2i01.1140
<![CDATA[This research aims to analyse the development of Islamic Accounting in Indonesia with a focus on principles, practices, as well as its impact on Islamic financial institutions. The research method includes literature analysis, case study. The results showed that a comprehensive overview of the development of Islamic Accounting in Indonesia, where significant developments in recent decades, especially along with the growth of Islamic financial institutions in the country. A comparison between Islamic Accounting and conventional Accounting reveals differences in principles, practices, and impacts. Islamic Accounting considers Islamic ethical values, sustainable profitability, and social justice in accounting practices. The results of this study provide important insights for practitioners, regulators, and researchers in understanding the dynamics of Islamic Accounting and its implications for Islamic financial institutions in Indonesia.]]>
<![CDATA[KONSEP NILAI TAMBAH PADA AKUNTANSI SYARIAH ]]>
<![CDATA[Karomah, Ummul]]>;
<![CDATA[Latifah, Eny]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v2i01.1141
<![CDATA[Research using qualitative methods of this type of literature has the aim of knowing the concept of added value in Islamic accounting. The results showed that added value in Sharia accounting refers to the value added to the economic, mental, and spiritual performance of an entity, which is halal and distributed in accordance with the law. Added value is not just profit but also has a deeper meaning in the distribution of resources to all stakeholders. A value-added statement is financial reporting that shows the added value created and distributed by a company. Value-added statements are in line with Islam especially in terms of fairness. Value added in accounting refers to the value added to the product by the company]]>
<![CDATA[PENERAPAN PRINSIP AKUNTANSI SYARIAH DALAM PERBANKAN SYARIAH ]]>
<![CDATA[Arif Zairifli, Ahmad Izul]]>;
<![CDATA[Latifah, Eny]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v2i01.1142
<![CDATA[Islamic banking is a financial sector that operates in accordance with Islamic sharia principles. These principles prohibit usury (interest) and activities that are contrary to Islamic law. Islamic Accounting is an accounting system that adheres to the principles of Islamic sharia. These principles aim to create transparency, fairness, and compliance with Islamic law in all financial transactions. Islamic Banking is one of the economic sectors that apply Islamic accounting principles. Islamic accounting principles have an important role in regulating Islamic banking operations. This article outlines the application of Islamic accounting principles in the context of Islamic banking. The application of Islamic accounting principles in Islamic banking involves a number of principles namely Islamic accounting emphasizes the avoidance of riba (interest) and gharar (uncertainty) in financial transactions. This creates fairness and eliminates speculative elements in Islamic banking business.]]>
<![CDATA[PENERAPAN TEKNOLOGI DALAM PENINGKATAN AKUNTANSI SYARIAH ]]>
<![CDATA[Afiqul Rifqi, Muhammad]]>;
<![CDATA[Latifah, Eny]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v2i01.1143
<![CDATA[Technology has a significant impact on the Islamic finance industry, especially in the field of accounting. As time progresses, there are increasing innovations and new breakthroughs in accounting technology. Along with the challenges and opportunities that technology brings to the accounting world, one of the future trends that is expected to make auditing financials easier is AI, artificial intelligence, which greatly assists auditors in their work. IT has already become an integral part of modern accounting, and it will continue to evolve over time, impacting the performance of accountants and the field of Islamic accounting. This research is based on a literature review, which involves gathering data from books, journals, articles, and other sources related to the chosen issue. The results of this research demonstrate a significant impact of technology on Islamic accounting.]]>
<![CDATA[KONSEP UANG DALAM EKONOMI MAKRO ISLAM ]]>
<![CDATA[Amelia, Rika Nur]]>;
<![CDATA[Afiqul Rifqi, Muhammad]]>;
<![CDATA[Latifah, Eny]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v2i02.1148
<![CDATA[This article discusses the concept of money in Islamic macroeconomics through library study methods, focusing on the fundamental differences between money concepts in the Islamic economy and conventional economics. The study explores monetary policy in the view of the Islamic economic system as well as identifying obstacles and challenges in the application of Islamic economy in the modern world. In Islamic economics, money is not only a tool of exchange but also contains strong moral and ethical values, unlike conventional economics which emphasizes more on technical functions and merely profit. Islamic monetary policy, based on the principles of Shariah, aims to create economic justice and social well-being. The challenges faced in implementing this system include lack of understanding and acceptance, as well as inadequate institutional infrastructure. This article concludes that despite significant obstacles, the implementation of Islamic monetary and monetary policy concepts has great potential to correct global economic injustice if implemented comprehensively and supported by a proper policy framework.]]>
<![CDATA[DAMPAK HILIRISASI PADA INDUSTRI HALAL DI INDONESIA ]]>
<![CDATA[Arti, Siti Wiana]]>;
<![CDATA[Zakiyuddin , Ahmad Salim]]>;
<![CDATA[Ridwan, Fazar Abid]]>;
<![CDATA[Setiyawati, Lisa]]>;
<![CDATA[Latifah, Eny]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v2i02.1149
<![CDATA[Halal industry is seen as a source of economic growth engine for the country. Moreover, Indonesia, as the country with the largest Muslim population in the world, has huge potential to grow halal industries. The purpose of this research is to find out the impact of downstream on the halal industry in Indonesia. The type of research used in this study is descriptive with data trigulation techniques based on rivew litelature (perpustakaan). The results of this study show that the impact of downstream on Indonesian halal industries has constraints from various aspects, including economic, social, and environmental.]]>
