cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Trie Nadilla
Contact Email
trienadilla@iainlhokseumawe.ac.id
Phone
+6285260086996
Journal Mail Official
trienadilla@iainlhokseumawe.ac.id
Editorial Address
Jl. Medan - Banda Aceh, Alue Awe, Kec. Muara Dua, Kota Lhokseumawe, Aceh -Indonesia 24352 0
Location
Kota lhokseumawe,
Aceh
INDONESIA
J-ISCAN : Journal of Islamic Accounting Research
Published by Institut Agama Islam Negeri Lhokseumawe
ISSN : 27215474     EISSN : 27750507     DOI : 1052490
Core Subject : Economy,
Economics, Econometrics & Finance
J-ISCAN: Journal of Islamic Accounting Research is a scientific journal managed by the Islamic Accounting Study Program, Faculty of Islamic Economics and Business, IAIN Lhokseumawe. This journal publishes research results conceptually and technically related to the scope of Islamic Economics with a concentration in the field of Islamic Accounting. The J-ISCAN Journal is published twice a year, in June and December, the first issue of June 2019. The journal publishes state-of-art papers in fundamental theory, experiments and simulation, as well as applications, with a systematic proposed method, sufficient review on previous works, expanded discussion and concise conclusion. As our commitment to the advancement of science and technology, the J-ISCAN Journal follows the open access policy that allows the published articles freely available online without any subscription.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research" : 5 Documents clear
PENGARUH PROFITABILITAS, KEPERCAYAAN CEO, FREE CASH FLOW, UKURAN PERUSAHAAN, LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN Vivian Puspasari; Yuli Chomsatu Samrotun
J-ISCAN: Journal of Islamic Accounting Research Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v3i2.24

Abstract

One of the attractions in investing is dividend. Dividend are profit sharing paid to shareholders based on the number of shares owned. The more shares of the company owned by investors, the higher the dividends received by shareholders each period. The purpose of this study is to analyze the effect of profitability, CEO trust, free cash flow, firm size, and liquidity on dividend policy. The sampling technique used was purposive sampling. The sample companies in this study amounted to 31 companies that had met the sampling criteria. Technical analysis of the data used in this study is to use multiple linear analysis. The results of this study indicate that the variables of profitability, CEO trust, free cash flow, firm size, and liquidity have no effect on dividend policy.
SALES ANALYSIS OF PRECIOUS METAL, CAPITAL, TOTAL ASSETS, AND OPERATIONAL COSTS ON INCOME LEVELS OF PT. PEGADAIAN SYARIAH PERIOD 2016-2019 Yuliana; Ismaulina
J-ISCAN: Journal of Islamic Accounting Research Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v3i2.25

Abstract

The purpose of this study was to determine the effect of selling precious metals, capital, total assets and operating costs on Sharia Pawnshop income for the period 2016-2019. The method in this research uses quantitative methods. The sample in this study is the 2016-2019 financial statements. Data analysis used multiple linear regression analysis using the SPSS program with a significance level of 5% (0.05) The results showed that the variable sales of precious metals and capital had a significant effect on Sharia Pawnshop income. This is indicated by the value of the t-count variable sales of precious metals and capital is greater than the t-table and is at a significant level smaller than 0.05. The variables of total assets and operating costs do not affect Sharia Pawnshop income. This is indicated by the value of the acount of total assets and operating costs is smaller than the t table and is at a significant level greater than 0.05.
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA Tien Kartika Kumala Dewi; Yuli Chomsatu Samrotun
J-ISCAN: Journal of Islamic Accounting Research Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v3i2.26

Abstract

This study aims to determine and analyze the effect of Net Profit Margin (NPM), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) on Profit Growth. The population in this study are consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2018 – 2019 period. From the sampling technique in the form of purposive sampling, the number of companies is 30 companies. The data analysis technique of this research is multiple linear regression analysis which is processed using SPSS 21 software. The results show empirically that partially the Net Profit Margin (NPM) variable affects profit growth. Meanwhile, Debt to Equity Ratio (DER), Total Asset Turnover (TATO) has no partial effect on profit growth.
KRITERIA DAN KARAKTERISTIK AKUNTAN DALAM PERSPEKTIF ISLAM Harjoni; Syamsul Rijal; Angga Syahputra
J-ISCAN: Journal of Islamic Accounting Research Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v3i2.27

Abstract

The accountants are a profession that has existed since the era of the Prophet Muhammad. Related to taking notes, and counting activities, Rasulullah SAW implemented and educated his companions to become officers (katibul amwaal), accountants (hafazhatul amwaal) because apart from being a prophet, Rasulullah SAW was a good businessman. This article aims to explore the Shirah Nabawiyah (library study) to give us an idea of who accountants were in the era of the Prophet and what their characteristics were. Based on the literature review, there are several companions who were positioned by the Prophet Muhammad specifically for financial management (the state) and even the Prophet divided them into seven functions, six accounting functions and one function for auditing (audit).
PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP BELANJA PEMELIHARAAN PADA ANGGARAN PEMERINTAH DAERAH Aulia Fikki
J-ISCAN: Journal of Islamic Accounting Research Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v3i2.28

Abstract

This research is aimed to provide empirical evidence of the influence of real regional income (PAD) and proportion funding toward expense of maintenance through capital expenditure in Aceh government regency/ city and town from 2015 to 2017. Populations used in this research are 18 regencies, and 5 city and town in Aceh government. Due to the consideration of the data availability, therefore the main targets of this study are 13 regencies and 5 cities and town. The data analysis method used in this research is path analysis method.Result of the research shows that simultaneously the allocation of real regional income (PAD) and proportion funding are influential to capital expenditure and expense of maintenance. But, partially, real regional income (PAD) has a negative influence to the expense of maintenance, whereas proportion funding and capital expenditure partially influential toward expense of maintenance.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2024): J-ISCAN : Journal of Islamic Accounting Research Vol. 6 No. 1 (2024): J-ISCAN : Journal of Islamic Accounting Research Vol. 5 No. 2 (2023): J-ISCAN : Journal of Islamic Accounting Research Vol. 5 No. 1 (2023): J-ISCAN : Journal of Islamic Accounting Research Vol. 4 No. 2 (2022): J-ISCAN : Journal of Islamic Accounting Research Vol. 4 No. 1 (2022): J-ISCAN : Journal of Islamic Accounting Research Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research