cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ali Hardana
Contact Email
alihardana@uinsyahada.ac.id
Phone
+6282272398319
Journal Mail Official
journalofshariabanking@uinsyahada.ac.id
Editorial Address
Jalan T. H. Rizal Nurdin Km 4,5 Sihitang Padangsidimpuan
Location
Kota padangsidimpuan,
Sumatera utara
INDONESIA
Jurnal Akuntansi Syariah
Published by Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan
ISSN : 29857600     EISSN : 29858119     DOI : https://jurnal.iain-padangsidimpuan.ac.id/index.ph
Core Subject : Economy,
Economics, Econometrics & Finance
Jaksya : The Journal of Sharia Accounting is a peer-reviewed international journal by the Department of Accounting, Faculty of Economics, Sheikh Ali Hasan Ahmad Addary Padangsidimpuan JAKSYA contains theoretical and empirical studies on Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, and Sharia Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 31 Documents
 1   2   3   4 
COST ACCOUNTING OPTIMIZATION: ANALYZING THE APPLICATION OF FULL COSTING METHOD IN DETERMINING PRODUCTION COSTS AND SELLING PRICES Antono, Zakia Maulida; Islami, Agnemas Yusoep; Sari, Depina
Jaksya: Jurnal Akuntansi Syariah Vol 2, No 2 (2024): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v2i2.12426

Abstract

This study aims to analyze the cost calculation as a basis for setting selling prices in the production processes at CV Nakhoda Nusantara Group. This research employs a qualitative case study approach. The data sources utilized in this study include primary data obtained from direct interviews with the owner of CV Nakhoda Nusantara Group and secondary data derived from interviews, supporting documentation, and literature review. Data collection methods include field research and literature review. The data analysis technique involves identifying production costs at CV Nakhoda Nusantara Group and calculating the cost of goods manufactured using the full costing method. This calculation is then compared to the company’s existing cost calculation method, and recommendations are provided for appropriate production costs and selling prices based on the findings. The results of this study indicate that the use of the full costing method for calculating production costs and selling prices at CV Nakhoda Nusantara Group is more suitable, as it reflects the true cost of the products more accurately compared to the simpler method initially employed by the company.
PEMETAAN TREN PENELITIAN SHARIA COMPLIANCE PADA LEMBAGA KEUANGAN SYARIAH: STUDI BIBLIOMETRIK VOSVIEWER Fauziyah, Nurul; Wulandari, Anggiani Sri
Jaksya: Jurnal Akuntansi Syariah Vol 2, No 2 (2024): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v2i2.11660

Abstract

This study examines the development trend of research related to sharia compliance in Islamic financial institutions during the period from 2014 to 2024. A search was conducted through Google Scholar in Perish/Harzing with the keyword "Sharia Compliance" to find relevant national journals. Based on the search results, 374 research articles were found which were then imported into the VOSviewer application. The analysis shows that 2022 recorded the highest publication with a total of 60 articles. Visual mapping was carried out with VOSviewer which classified research related to sharia compliance into 5 clusters and 68 items
STRATEGI PEMASARAN SYARIAH DALAM UPAYA MENINGKATKAN PENJUALAN SATE MADURA (STUDI PADA WARUNG SATE MADURA CAK BUDI DIJALAN IMAM BONJOL KOTA METRO) Sulistiani, Ria; Faizah, Iva
Jaksya: Jurnal Akuntansi Syariah Vol 2, No 1 (2024): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v2i1.9678

Abstract

Tujuan penelitian ini yakni guna mengetahui strategi pemasaran syariah pada Warung Sate Madura Cak Budi yang bertepatan di jalan Imam Bonjol Kota Metro, metode yang digunakan dalam penelitian yang didapat yakni dengan wawancara, observasi dan pengumpulan data. Sehingga mendapatkan tanggapan yang mana pada Warung Sate Madura Cak Budi dalam meningkatkan penjualan hal yang dilakukan yaitu meningkatkan kualitas produk, mengembangkan inovasi, menjaga kehalalan agar sesuai dengan syariat Islam. Sedangkan untuk Warung Sate Madura Cak Umar yaitu jujur dalam menentukan harga, melakukan pelayanan atau service secara provesional, ramah dengan pembeli, dan mempromosikan sate madura ke media sosial seperti whatsapp, serta melakukan inovasi baru pada produk warung sate Cak Umar.
OPTIMIZING INSTAGRAM AS A MEANS OF PROMOTION TO INCREASE CUSTOMER INTEREST IN UNIDA BARBERSHOP Ihsan, Khozin Nur; Wahyudi, Amin
Jaksya: Jurnal Akuntansi Syariah Vol 2, No 2 (2024): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v2i2.10023

Abstract

Instagram is one of the social media that is currently present in society. Instagram is currently also a promotional and advertising tool, the @u3_barber account is one of the accounts that uses Instagram social media as a promotional tool. The account contains various kinds of services and types of hairstyles. The purpose of this study is to analyze the use of Instagram as a promotional medium in spreading the content they have. This study uses a descriptive approach method with a qualitative research type. Data is collected by observation, interviews, and documentation which is defined as a problem-solving procedure that is investigated by describing or describing the state of the subject or object of research (a person, a company, etc.) at the present time based on facts that appear or as they are and the theory used is the promotion theory. The results of the study show that the use of Instagram social media as a promotional medium at Unida's Barbershop has a good impact on promotional activities through Instagram. The obstacles in using Instagram are the lack of ideas and preparation in carrying out promotional activities on Instagram. And the lack of utilization of the features available on Instagram. The solution to the obstacles is to further increase the creativity of ideas that can develop Unida's Barbershop and/or form a team to manage their Instagram accounts so that they can promote more actively. their product..
DAMPAK SERTIFIKAT HALAL DAN BIAYA TERHADAP KEPUASAN KONSUMEN Harahap, Sunarji; Rahmatsyah, Rahmatsyah
Jaksya: Jurnal Akuntansi Syariah Vol 2, No 2 (2024): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v2i2.12382

Abstract

Customers of KFC Simpang Lima Fast Food Restaurant in Banda Aceh are the subjects of this study. This study aims to provide the impact of halal certification and in accordance with restaurant customer satisfaction. Primary data were collected through distributing questionnaires to KFC fast food restaurant customers as an example, while secondary data from previous studies and journals. This is a factor that has a partial effect of halal certification. significant on the level of consumer satisfaction who consume Kentucky Fried Chicken, which is intended because Tcount is greater than Ttable (4.927 is greater than 1.66071), which means that the Halal Certification variable has a partial positive and significant effect on customer happiness. Partially, the Price variable has a significant effect on consumer satisfaction who consume KFC which is determined by Tcount Ttable (4.123 1.66071) meaning that the Price variable has a partial positive and significant effect on Customer Satisfaction. Simultaneously, the Halal Certificate and Price variables have a significant influence. From the test results, F countF table (47.5183.09). This means that the Halal Certificate (X1) and Price (X2) variables work together and will influence Customer Satisfaction.
FAKTOR DETERMINAN DEVIDEND PAYOUT RATIO BANK UMUM SYARIAH PADA BURSA EFEK INDONESIA Muksal, Muksal; Gultom, Muhammad Aidil
Jaksya: Jurnal Akuntansi Syariah Vol 2, No 1 (2024): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v2i1.10449

Abstract

Dividend payout ratio (DPR) is usually determined by management by considering several factors of the company's financial performance through several ratios finance. Among these financial ratios is Return On Assets (ROA), firm size, and growth opportunity. The aim of this research is to analyze the influence of ROA, firm size and growth opportunity on DPR (dividend payout ratio) in Sharia Commercial Banks listed on the Indonesia Stock Exchange Period 2014-2021. The research subjects were 4 Sharia Commercial Banks, with a range of observation year 2014-2021, so the number of observation subjects is 20 observation. The type of data that the author uses in writing this thesis is data secondary, namely the company's annual financial report data obtained from the official website of the Indonesian Stock Exchange www.idx.co.id, and then analyze quantitatively with multiple linear regression using the SPSS application. The research results found the influence of (ROA), Firm Size and Growth Opportunities jointly or simultaneously influence DPR at Sharia Commercial Banks listed on the IDX for the 2014-2021 period, both simultaneously and simultaneously Partial. Investors should first consider the variables affects the DPR,because this aspect measures the company's ability to generate a good level of return on investment carried out at the company.Dividend Payout Ratio (DPR) biasanya ditentukan oleh pihak manajemen dengan mempertimbangkan beberapa faktor-faktor kinerja keuangan perusahaan melalui beberapa rasio-rasio keuangan. Di antara rasio keuangan tersebut adalah Return On Asset (ROA), firm size, dan growth opportunity. Tujuan penelitian ini untuk untuk menganalisis pengaruh ROA, firm size dan growth opportunity terhadap DPR (dividend payout ratio) pada Bank Umum Syari'ah yang terdaftar di Bursa Efek Indonesia Periode 2014-2021. Subjek penelitian adalah 4 Bank Umum Syariah, dengan rentang tahun pengamatan 2014-2021, sehingga jumlah subjek observasi adalah 20 pengamatan. Jenis data yang penulis gunakan dalam penulisan skripsi ini data sekunder, yaitu data laporan keuangan tahunan perusahaan yang diperoleh dari website resmi Bursa Efek Indonesia www.idx.co.id, dan kemudian dianalisis secara kuantitatif dengan regresi linier berganda menggunakan aplikasi SPSS. Hasil penelitian menemukan adanya pengaruh Return On Asset (ROA), Firm Size dan Growth Oppotunity secara bersama-sama atau simultan berpengaruh terhadap Dividen Payout Ratio pada Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2021, baik itu secara simultan maupun secara parsial. Investor hendaknya terlebih dahulu mempertimbangkan variabel yang mempengaruhi Dividend Payout Ratio (DPR), karena aspek ini mengukur kemampuan perusahaan dalam menghasilkan tingkat laba atas investasi yang dilakukan pada perusahaan tersebut.Dividend payout ratio (DPR) is usually determined by management by considering several factors of the company's financial performance through several ratios finance. Among these financial ratios is Return On Assets (ROA), firm size, and growth opportunity. The aim of this research is to analyze the influence of ROA, firm size and growth opportunity on DPR (dividend payout ratio) in Sharia Commercial Banks listed on the Indonesia Stock Exchange Period 2014-2021. The research subjects were 4 Sharia Commercial Banks, with a range of observation year 2014-2021, so the number of observation subjects is 20 observation. The type of data that the author uses in writing this thesis is data secondary, namely the company's annual financial report data obtained from the official website of the Indonesian Stock Exchange www.idx.co.id, and then analyze quantitatively with multiple linear regression using the SPSS application. The research results found the influence of (ROA), Firm Size and Growth Opportunities jointly or simultaneously influence DPR at Sharia Commercial Banks listed on the IDX for the 2014-2021 period, both simultaneously and simultaneously Partial. Investors should first consider the variables affects the DPR,because this aspect measures the company's ability to generate a good level of return on investment carried out at the company.
THE ROLE OF ACCOUNTING UNDERSTANDING IN PREPARING FINANCIAL REPORTS BASED ON EMKM FINANCIAL ACCOUNTING STANDARDS TO INCREASE BUSINESS INCOME Dewi, Nur Fitri
Jaksya: Jurnal Akuntansi Syariah Vol 2, No 2 (2024): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v2i2.12258

Abstract

The growth of MSMEs in Indonesia is currently experiencing rapid changes. However, many MSME players, including those in Alang - Alang Lebar District, Palembang, South Sumatra, do not fully understand the importance of accounting understanding and preparing financial reports based on EMKM Financial Accounting Standards in their business. This research aims to assess how accounting understanding influences the preparation of financial reports based on EMKM Financial Accounting Standards and subsequently has an impact on MSME business income in Alang-Alang Lebar, Palembang. The research focuses on MSMEs in the area, with data collected from 100 samples through questionnaires. Data analysis using SPSS 27.00 using t test and Path Analysis. The findings show that accounting understanding has a positive effect on preparing financial reports based on EMKM Financial Accounting Standards. Understanding accounting also has a positive effect on business income, both directly and indirectly through preparing financial reports based on EMKM Financial Accounting Standards. Apart from that, preparing financial reports based on EMKM Financial Accounting Standards has a direct effect on business income. These findings can provide valuable insight for MSMEs in developing strategies, especially in increasing understanding of accounting in order to improve the preparation of financial reports so that they can increase business income for MSMEs in Alang - Alang Lebar.
PENGARUH FAKTOR FUNDAMENTAL PERUSAHAAN TERHADAP RETURN SAHAM PADA PT BANK BTPN SYARIAH TBK DI INDONESIA Daulay, Nurfia Sintia
Jaksya: Jurnal Akuntansi Syariah Vol 2, No 1 (2024): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v2i1.8480

Abstract

This study aims to determine the effect of Return On Assets, Return On Equity and Debt To Equity Ratio on stock returns at PT Bank BTPN Syariah Tbk in Indonesia. Stock Return is the expected rate of return on investments made in shares or several groups of shares through a portfolio. If Return On Assets increases, stock returns also increase. If Return On Equity decreases, stock returns also decrease and vice versa, if Return On Equity increases, stock returns also increase. If the Debt To Equity Ratio decreases, the stock return will increase. The data used in this research is the company's annual report of PT Bank BTPN Syariah Tbk. The method used in this variable is multiple regression analysis, the results of the study show that the variables ROA, ROE and DER jointly have a significant positive effect on Stock Returns at PT Bank BTPN Syariah Tbk in Indonesia in 2019-2022, while partially ROA and DER on Stock Returns at PT Bank BTPN Syariah Tbk in 2019-2022 and there is an effect of Return On Equity on Stock Returns at PT Bank BTPN Syariah Tbk in 2019-2022. 
KONSEP DAN TEORI AKUNTANSI KEUANGAN SYARIAH Anam, Khoirul
Jaksya: Jurnal Akuntansi Syariah Vol 2, No 2 (2024): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v2i2.11348

Abstract

Dalam era globalisasi yang semakin pesat, kompleksitas tantangan di bidang ekonomi terus meningkat, termasuk dalam akuntansi keuangan. Studi ini bertujuan untuk mengeksplorasi konsep dan teori dasar yang mendasari akuntansi keuangan syariah. Dengan menggunakan metode penelitian kualitatif melalui pendekatan kepustakaan yang diperoleh dari berbagai kajian sumber referensi. Hasil penelitian menunjukkan bahwa akuntansi keuangan syariah, yang berakar pada hukum Islam, tidak hanya menawarkan alternatif terhadap sistem keuangan konvensional tetapi juga menjanjikan praktik keuangan yang lebih etis dan adil. Sistem ini didasarkan pada prinsip-prinsip yang tertuang dalam Al-Qur'an dan Hadis, yang menekankan pentingnya keadilan, transparansi, dan kesejahteraan sosial. Dalam sistem keuangan syariah, transaksi keuangan harus bebas dari riba (bunga), gharar (ketidakpastian), dan maisir (spekulasi), serta memastikan keadilan dan kesejahteraan bagi semua pihak yang terlibat. Di Indonesia, sebagai salah satu negara dengan populasi Muslim terbesar di dunia, penerapan akuntansi keuangan syariah mendapatkan perhatian yang cukup besar. Melalui pemahaman yang lebih mendalam tentang prinsip-prinsip dasar ini, diharapkan dapat memberikan kontribusi terhadap pengembangan kerangka kerja akuntansi syariah yang lebih efektif dan dapat diandalkan. Hal ini penting tidak hanya bagi Indonesia tetapi juga bagi komunitas global yang terus mencari alternatif keuangan yang berkelanjutan dan etis.
PENGARUH LIQUIDITY, PROFITABILITY, LEVERAGE TERHADAP FINANCIAL DISTRESS Aryani, Assyfa; Sihono, Agus
Jaksya: Jurnal Akuntansi Syariah Vol 2, No 1 (2024): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v2i1.11027

Abstract

It is critical to be aware of the elements that affect a company's financial situation in today's fast-paced business climate. This is because there is a chance of financial difficulties, which might affect the stability of the company. Aiming to investigate the impact of liquidity, profitability, and leverage on financial distress in consumer goods industry enterprises, this research is a quantitative study. Secondary data culled from business financial filings is used in this study. Companies listed on the Indonesia Stock Exchange for consumer products from 2020 to 2022 make up the sample for this study. This study makes use of the purposive sampling strategy. Twenty businesses' worth of financial report data made up the study's sample. Multiple linear regression is used for the study. According to the study's findings, liquidity alleviates financial hardship. When it comes to money problems, profitability is a good thing. Leverage does not impact financial hardship. In order to foresee and avert financial difficulties, this study is helpful for a corporation. And it is believed that it may assist current and future investors in choosing which businesses to put their money into, particularly by highlighting the importance of  the liquidity and profitability factors in this study, which should lead to more targeted investments that provide the expected returns.

Page 3 of 4 | Total Record : 31

 1   2   3   4 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol 3, No 2 (2025): Jaksya : Jurnal Akuntansi Syariah Vol 3, No 1 (2025): Jaksya : Jurnal Akuntansi Syariah Vol 2, No 2 (2024): Jaksya : Jurnal Akuntansi Syariah Vol 2, No 1 (2024): Jaksya : Jurnal Akuntansi Syariah Vol 1, No 2 (2023): Jaksya : Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah