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Trie Nadilla
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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 35 Documents
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MANAJEMEN STRATEGI PEMERINTAH KABUPATEN ACEH SINGKIL UNTUK MENINGKATKAN PENERIMAAN PAJAK RESTORAN Dicky Armanda
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 2 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i2.521

Abstract

Peningkatan penerimaan pajak restoran merupakan salah satu tujuan organisasi pemerintahan DPKD yang bertujuan untuk meningkatkan pendapatan daerah yang sinergis. Namun, kondisi aktual penerimaan pajak restoran belum mencapai target. Teori yang digunakan dalam penelitian ini terdiri dari teori strategi, pemahaman pemerintah, dan teori pajak restoran. Penelitian ini berfokus pada bagaimana pemungutan pajak restoran di provinsi Aceh Singkil, respon pemerintah provinsi Aceh Singkil, dan strategi peningkatan dan perluasan yang diterapkan oleh DPKKD provinsi Aceh Singkil. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis deskriptif dan menerapkan teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pelaksanaan pemungutan pajak restoran Departemen Keuangan menggunakan sistem self-assessment, dan respon pemerintah untuk mengatasi masalah underachievement implementasi.Kekuatan juga sangat lemah dan lambat. Strategi penguatan Otoritas Pengelola Aset Keuangan Daerah Ache singkil agar dapat memenuhi target penerimaan pajak adalah dengan melakukan sosialisasi dan sosialisasi kepada wajib pajak. Strategi itu tidak dilaksanakan oleh pemerintah.  
INFLUENCE AUDITOR'S ORGANIZATIONAL COMMITMENT AND WORK STRESS ON AUDITOR'S PERFORMANCE AND LOCUS OF CONTROL Zalikha; Nurjannah; Mulyadi; Lakharis Inuzula
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 2 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i2.526

Abstract

The purpose of this study is to explain the effect of organizational commitment and work stress on auditor performance and the impact on the locus of control on the internal auditors of PT. Bank Aceh Syariah Aceh’s Province. The results of the research must be used in full practically and theoretically, namely the substance in human resource development management, especially the internal auditors of PT. Bank Aceh Syariah Aceh’s Province to improve performance. The research method used is Quantitative Research, with descriptive and verification research. Collecting data through questionnaires with field study techniques, census sampling. Field data collection was carried out in 2022. The statistical analysis technique to test the hypothesis used Moderate Regression Analysis (MRA). The results of the study show that (1) organizational commitment has a positive and significant effect on the performance of the internal auditors of PT. Bank Aceh Syariah of Aceh’s Province. (2) work stress has a negative and significant effect to the performance of the internal auditors PT. Bank Aceh Syariah Aceh’s Province. (3) Locus of control partially has a positive and significant impact on the performance of the internal auditors PT. Bank Aceh Syariah Aceh’s Province. (4) Locus of control strengthens the relationship between organizational commitment and the performance of the internal auditors PT Bank Aceh Syariah of Aceh’s Province. (5) Locus of control strengthens the relationship between work stress and the performance of the internal auditors Bank Aceh Syariah Aceh’s Province.
PENGARUH PENGETAHUAN, MODAL INVESTASI AWAL DAN PERSEPSI RISIKO TERHADAP KEPUTUSAN MAHASISWA FAKULTAS EKONOMI DAN BISNIS ISLAM UNTUK BERINVESTASI DI IPOT Mella Zelfia; Muhammad Zulhilmi; Azimah Dianah
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 2 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i2.613

Abstract

ABSTRAKPada zaman sekarang ini investasi merupakan suatu hal yang sangat umum bagi masyarakat, terlebihnya di kalangan mahasiswa. Investasi merupakan suatu alternatif yang bisa digunakan oleh mahasiswa. Sebelum mengambil keputusan berinvestasi mahasiswa terlebih dahulu memahami mengenai investasi, modal dalam berinvestasi dan risiko dari investasi. Penelitian ini bertujuan untuk mengetahui pengaruh variabel pengetahuan, modal investasi awal dan persepsi risiko terhadap keputusan berinvestasi mahasiswa FEBI di IPOT. Teknik analisis data dalam penelitian ini adalah analisis regresi berganda dengan menyebarkan kuesioner. Hasil penelitian menyebutkan bahwa pengetahuan, modal investasi awal dan persepsi risiko secara simultan berpengaruh positif dan signifikan terhadap keputusan mahasiswa FEBI untuk berinvestasi di IPOT. Variabel pengetahuan, dan persepsi risiko secara parsial berpengaruh positif terhadap keputusan mahasiswa FEBI untuk berinvestasi di IPOT sedangkan modal investasi awal secara parsial tidak berpengaruh terhadap keputusan mahasiswa FEBI untuk berinvestasi di IPOT. Kata Kunci : Pengetahuan, Modal Investasi Awal, Persepsi Risiko, Keputusan Berinvestasi
PENGARUH SISTEM INFORMASI AKUNTANSI KAS TERHADAP SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN PT ARUN GAS LHOKSEUMAWE Mulia Andirfa; Siti Rubiah; Irfan Irfan; Maryana Maryana
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 2 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i2.704

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi kas terhadap sistem pengendalian internal pada perusahaan PT Perta Arun Gas. Data yang digunakan dalam penelitian ini berupa data primer dengan membagi kuesioner kepada 66 karyawan PT Perta Arun Gas yang dijadikan sebagai sampel penelitian. Pengolahan data dilakukan dengan bantuan model persamaan regresi linier sederhana. Hasil penelitian menunjukan bahwa sistem informasi akuntansi kas berpengaruh signifikan terhadap sistem pengendalian internal pada perusahaan PT Perta Arun Gas. Sistem informasi akuntansi kas mempunyai hubungan yang kuat dengan sistem pengendalian internal pada perusahaan PT Perta Arun Gas dengan kemampuan mempengaruhi sebesar 59,1%. Sisanya 40,99% dipengaruhi oleh variabel lain di luar model penelitian ini.
THE EFFECT OF THE ACEH REVENUE AND EXPENDITURE BUDGET, UNEMPLOYMENT AND INFLATION ON POVERTY IN ACEH PROVINCE Fadillah, Ade; Shafira, Aida; Dayan, Muhammad
J-ISCAN: Journal of Islamic Accounting Research Vol. 5 No. 1 (2023): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v5i1.748

Abstract

Poverty is a problem for the country and for regions in Indonesia, including the province of Aceh. It is also known from the news that Aceh is a poor area on the island of Sumatra. The government is trying to reduce the percentage of poverty by pursuing development through government programs using the Aceh Revenue and Expenditure Budget. In addition, the unemployment rate of the community also has an impact on poverty because they have no income. Likewise with inflation, if there is an increase, it will have an impact on decreasing people's purchasing power and can be a cause of poverty. This research was conducted with the aim of knowing the effect of APBD, unemployment and inflation on poverty in Aceh Province. The data used are secondary data in the form of APBD, unemployment and inflation and poverty for 2006-2020 obtained from the Directorate General of Fiscal Balance, Ministry of Finance and the Central Statistics Agency for Aceh. Data analysis used multiple linear regression, t test and F test and the coefficient of determination (R2) test. The results showed that the Regional Revenue and Expenditure Budget had a negative and significant effect on poverty. Unemployment and inflation have a positive and insignificant effect on poverty. As much as 88.8% of the Regional Revenue and Expenditure Budget, unemployment and inflation can explain the poverty variable in Aceh Province.
THE IMPACT OF NON-CASH SOCIAL ASSISTANCE THROUGH E-MONEY TO THE EXPANSION OF FINANCIAL INCLUSION IN ACEH Amelyani, Nanda; Sjafruddin; Sufi; Iryani, Lisa; Alhakim, Indra; Muhayatsyah, Ali
J-ISCAN: Journal of Islamic Accounting Research Vol. 5 No. 1 (2023): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v5i1.767

Abstract

Broad access to formal financing for poor households through the distribution of social assistance with electronic money (e-money) is believed to accelerate poverty alleviation. The distribution of social assistance through the non-cash system is a breakthrough made by the government to increase aid effectiveness and promote financial inclusion. Recent research has shown that some beneficiaries find it challenging to disburse aid with the system. They only use non-cash facilities to disburse aid and do not want to use the system for other financial services. This fact can be an obstacle to achieving financial inclusion. This study aims to investigate what factors influence beneficiaries' perceptions of using the cashless system. We surveyed one hundred and fifty non-cash beneficiaries in districts/cities in Aceh. The distribution of non-cash social assistance is expected to familiarize the community with saving, it turns out that it is only limited to the disbursement of social assistance, and the mechanism for saving is not immediately carried out by the beneficiaries. Financial inclusion in non-social assistance for the poor is a pseudo-financial inclusiveness and has no impact on poverty reduction.
THE EFFECT OF MACROECONOMICS VARIABLE ANALYSIS ON JAKARTA ISLAMIC INDEX’S MARKET CAPITALIZATION Khairina, Khalish
J-ISCAN: Journal of Islamic Accounting Research Vol. 5 No. 1 (2023): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v5i1.775

Abstract

The market capitalization of the Jakarta Islamix Index has continued to decline in the last five years. This can be influenced by several macroeconomic variables such as exchange rates, interest rates and Money Supply. This study aims to examine the effect of these three macroeconomic variables on the market capitalization of the Jakarta Islamix Index. This study uses a quantitative approach with secondary time series data from 2003 to 2021 which was taken from Bank Indonesia and Otoritas Jasa Keuangan. The data is processed using the Error Correction Mechanism method with the help of the Eviews application. The results show that in the long term the three independent variables have an influence on the market capitalization of the Jakarta Islamic Index which is indicated by a prob value <0.05. While in the long term, there is not a single independent variable that has an influence on the dependent variable marked with a prob value > 0.005
PENGARUH DANA OTONOMI KHUSUS DAN DANA ALOKASI KHUSUS TERHADAP ALOKASI BELANJA KESEHATAN PADA DINAS KESEHATAN ACEH BARAT Winni Irmiana; Ika Rahmadani
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 2 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i2.847

Abstract

Aceh Barat is one of the regions receiving special autonomy funds and special allocation funds, but there are still many shortages of health facilities in the Aceh Barat region, even though health is the most important thing in human life. The purpose of this study is to see the effect of special autonomy funds and special allocation funds on the allocation of health spending at the Aceh Barat Health Office. This research is a quantitative type. In this research study, the data used is secondary data in the form of the Financial Statements of the West Aceh Health Service for 2010-2021. This data is time series data, to collect this data the researcher uses financial report documentation techniques obtained directly from the West Aceh Health Office. This study uses multiple linear regression test. The technique in this study uses the classical assumption test, multiple linear regression, t test and f test. From the test results, it was found that the Special Autonomy Fund did not have a significant partial effect on the allocation of health spending where the t value was 0.2945 > 0.05 and DAK had a significant effect on the partial health expenditure allocation where the t value was 0.0004 < 0, 05 , while simultaneously these two variables have a significant influence on the allocation of health spending where the f value is 0.000247 < 0.05. Keywords: Health Expenditure Allocation, Special Autonomy Fund and Special allocation fund
RE-PURCHASING TRENDS OF IAIN LHOKSEUMAWE'S FEBI STUDENTS FROM 'SHOPEE': EXPLORING PRODUCT QUALITY, PRICES, AND PROMOTIONS FOR THE BEST DEALS Yoesoef, Yoesrizal Muhammad; Iskandar; Ayyuma, Churatul
J-ISCAN: Journal of Islamic Accounting Research Vol. 5 No. 1 (2023): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v5i1.1232

Abstract

This study intends to investigate the interaction of product quality, price, and promotion on the desire to repurchase in the Shopee market. Using online surveys sent to 92 respondents, it also aims to evaluate how product grade, pricing, and promotional efforts positively influence repurchase interest among students at the Islamic Business and Finance Faculty (FEBI). The study used quantitative methodologies, and the questionnaire had seven questions total, with seven questions each about the product quality, pricing, promotion, and desire to repurchase. Numerous statistical tests were used, such as testing for the validity and reliability of the hypotheses, conventional assumption tests, multiple linear regression analysis, T-tests, F-tests, and determination square tests (R2). The results of the F test showed that all three variables—product quality, price, and promotion—cooperately affect repurchase interest in the Shopee marketplace. In addition, the T-test results showed that product quality has a large impact on repurchase attractiveness, whereas price and promotion had less of an impact on shoppers' desire to make a second purchase on Shopee.  
THE DECLINE IN BUMDes PERFORMANCE DURING THE COVID-19 PANDEMI (EVALUATION OF ENVIRONMENTAL TURBULENCE IN THE FUTURE) Linda, Linda; Ismaulina, Ismaulina; Febriyanty Lautania, Maya
J-ISCAN: Journal of Islamic Accounting Research Vol. 5 No. 2 (2023): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v5i2.1348

Abstract

This study aims to analyze the causes of the decline in the performance of BUMDes in the city of Banda Aceh during the Covid-19 pandemi. Environmental turbulence or external conditions that lead to opportunities or threats to business continuity. The results of previous studies showed that the financial performance of BUMDes during the Covid 19 pandemi experienced a very drastic decline and many BUMDes went bankrupt because they were unable to compete in the market. The exogenous variables in this study are environmental turbulence and working capital. The endogenous variables are transparency and falling BUMDes financial performance, where the transparency variable is an intervening variable. Analysis of the influence of exogenous variables on endogenous variables using SEM-PLS with the study population being BUMDes administrators in the city of Banda Aceh. Respondents in the study were chairmen, secretaries and treasurers of BUMDes who were active in the city of Banda Aceh The results showed that the environmental turbulence and working capital variables through the transparency variable had a significant negative effect on the fall in BUMDes financial performance during the Covid 19 pandemi. Which means that environmental turbulence caused a fall in BUMDes financial performance. These findings show the importance of BUMDes to carry out various product innovations when environmental turmoil occurs so that their business can be sustainable.

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