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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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THE EFFECT OF TAX AMNESTY, TAX KNOWLEDGE AND ONLINE TAX SERVICES ON PERSONAL TAXPAYER COMPLIENCE IN ACEH BESAR DISTRICT Susanti, Eva; icut, Cut Fitrika Syawalina; budi, Budi Safatul anam
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.v5i1.1624

Abstract

In the last 10 years the realization of tax revenue has always been below the target, with the achievement of a tax ratio of 11% -13%. The poor situation in taxation is inseparable from low tax compliance, illegal flight of capital abroad, engineering financial transactions that result in a loss of potential tax revenues. Entering 2015 the tax office has implemented an online tax service system and it peaked in 2019 when the Covid pandemic occurred. Public services carried out in government agencies have experienced changes that have an impact on the accessibility of public services. be reduced. Good tax knowledge is expected to increase taxpayer awareness of the implementation of tax obligations. This study aims to determine the effect of tax amnesty, tax knowledge and tax services on compliance with tax payments by private taxpayers in Aceh Besar District. The data analysis technique in this study is multiple linear regression analysis by distributing questionnaires. The results of the study stated that tax amnesty, knowledge of taxation and tax services had an effect on compliance with personal taxpayer payments in Aceh Besar District.
THE INFLUENCE OF THE USE OF QRIS APPLICATION TECHNOLOGY AND FINANCIAL LITERACY ON BUYING AND BUYING TRANSACTION ACTIVITIES IN MSMEs IN LHOKSEUMAWE CITY Hikalmi, Hikalmi; Chyntia, Eka; Maryana, Maryana; PG, Eko Gani; Tazrin, Cut Nisrina
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.v5i2.1778

Abstract

The role of MSMEs in Indonesia is often linked to government efforts to reduce unemployment, fight poverty and equalize income. Collaboration between MSMEs and electronic money organizers will be able to advance the Indonesian economy. Quick Response Code Indonesian Standard or usually abbreviated as QRIS (pronounced KRIS) is a combination of various types of QR from various Payment System Service Providers (PJSP) using a QR Code. Currently QRIS is used in all payment applications which can be used in all shops, traders, stalls, parking lots, tourist tickets, donations (merchants) with the QRIS logo. Someone with good financial literacy can see money from a different perspective so they can control their financial condition. In its implementation, QRIS still has various obstacles, one of which is the level of financial literacy of the Lhokseumawe City MSME community which is still low so that people's understanding of digital finance is still lacking and not evenly distributed. This research aims to examine whether the QRIS application implemented by MSMEs influences the increase in buying and selling transactions in the community, as well as whether people's financial literacy influences transaction decisions using the QRIS application. The results of this research show that financial literacy and ease of use have a positive and significant influence on the choice of using QRIS by MSMEs in the city of Lhokseumawe. Financial literacy has a positive and significant impact on MSME transactional operations in the city of Lhokseumawe. This shows how people, especially MSMEs, have strong knowledge and skills in terms of financial management, which influences their choice to use one of the financial technology products, namely QRIS.
ANALYSIS OF TOTAL DEBT TO ASSET RATIO AND PROFIT MARGIN AS A MEASURE OF COMPANY FINANCIAL PERFORMANCE Ulfah, Almira Keumala; Nurzianti, Rahma
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.v5i2.1951

Abstract

This research aims to analyze the Total Debt to Asset Ratio (TDTAR) and Profit margin as a measure of a company's financial performance. TDTAR is used to measure a company's debt level in relation to its total assets, while Profit margin is used to measure a company's efficiency in generating net profit from its operating income. These two ratios provide valuable insight into a company's financial condition and profitability. This research identifies that the relationship between TDTAR and Profit margin has important implications in company decision making. A high TDTAR can indicate greater financial risk, especially if it is not balanced with a healthy Profit margin. Conversely, a low Profit margin can indicate operational efficiency problems that need to be corrected. In addition, this research highlights the importance of good financial risk management in managing the relationship between TDTAR and Profit margin. Companies need to understand the impact of these two ratios on their profitability, financial stability and financial decisions. Clear communication with stakeholders is also a key factor in building trust and support. In conclusion, TDTAR and Profit margin analysis are important tools in measuring a company's financial performance. Wise use of these two ratios can help companies plan, manage risks and achieve their financial goals well. This research provides a deeper understanding of the relationship between these two ratios and their implications in the context of corporate decision making.  
THE INFLUENCE OF CAPITAL LOANS AND WOMEN'S SAVINGS AND LOAN DEVELOPMENT ON THE DEVELOPMENT OF MICRO SMALL AND MEDIUM ENTERPRISES Rosanti, Rosanti; Midesia, Shelly
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.v5i2.1966

Abstract

The purpose of this study was to determine the effect of capital loans and women's savings and loan guidance on the development of MSMEs in Meloak Sepakat Village, Gayo Lues Regency. This study uses primary data sourced from a research questionnaire with a sample of 120 respondents. Methods of data analysis using multiple linear regression equations, t test, F test and the coefficient of determination (R2). The results showed that capital loans and women's savings and loan coaching have an effect on the development of MSMEs in Meloak Sepakat Village, Gayo Lues Regency, which is known from the multiple linear regression equation Y = 4.281 + 0.299X1 + 0.692X2. The t test results show that capital loans have a significant effect on the development of MSMEs in Meloak Sepakat Village, Gayo Lues Regency. The development of savings and loans for women has a significant effect on the development of MSMEs in Meloak Sepakat Village, Gayo Lues Regency. Then the results of the F test, simultaneously capital loans and women's savings and loan guidance have a significant effect on the development of MSMEs in Meloak Sepakat Village, Gayo Lues Regency.
THE INFLUENCE OF CAPITAL INTENSITY, COMPANY SIZE AND LEVERAGE ON TAX AVOIDANCE IN COMPANIES AUTOMOTIVE SUB SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD 2018-2020 Chudri, Intan Rizkia; Irmawati, Irmawati; Yusliana, Yusliana; Mauliansyah, Hendri; Dinata, Fendi
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.v5i2.2458

Abstract

The Automotive Sub Sector Company is one of the industrial sub sector companies listed on the Indonesian Stock Exchange which is increasingly growing and developing in Indonesia. This can be seen from the large number of automotive products used both in type and quantity. Apart from product developments, demand for automotive products in society is also increasing, accompanied by population growth. The aim of this research is to examine the influence of capital intensity, company size and leverage on tax avoidance in automotive sub-sector companies listed on the Indonesia Stock Exchange. The type of research is quantitative methods. The population in this study was 36 samples of automotive sub-sector companies listed on the Indonesia Stock Exchange. The object of this research is the automotive sub-sector companies listed on the Indonesia Stock Exchange (BEI). The data analysis technique in this research uses multiple linear regression analysis. The type of data used in this research is secondary data. The research results show that capital intensity, company size and leverage have a positive effect on Tax Avoidance in Automotive Sub-Sector companies listed on the Indonesia Stock Exchange, both simultaneously and partially.
THE FINANCIAL FRAMEWORK OF MUSYARAKAH: INSIGHTS FROM BMT BERINGHARJO'S ACCOUNTING PRACTICES Marwasari, Erni; Fithria, Annisa
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 1 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v6i1.1891

Abstract

Baitul Maal wat Tamwil (BMT), also known as a sharia financial institution, is experiencing a rapid development. As a Microfinance Institution (LKM), BMT operates according to Islamic principles by driving productive economic businesses that promote middle to lower class entrepreneurs, with a focus on independence and self-sufficiency. The aim of this study is to analyze the implementation, determination of profit-sharing ratios, and accounting treatment of revenue from musyarakah-based profit-sharing financing at BMT Beringharjo KC Kauman Yogyakarta, along with its compliance with PSAK 106. This research adopts a qualitative approach with a descriptive method. The data employed in this study comprise both primary and secondary data, collected through interview and documentation techniques. The findings of this study reveal that the profit-sharing ratio is established by distributing profits in a non-proportional manner with respect to the contributed capital, in accordance with the capacity of partners/members. The applied accounting treatment, evaluated based on characteristics, recognition, measurement, presentation, and disclosure, conforms to PSAK 106.
MURABAHAH PROVISION: THE KEY TO CLIENT-ORIENTED BUSINESS STRATEGIES AT BMT EL-MUHSIN Mardianton, Mardianton; Efendi, Faisal; Hertasmaldi, Hertasmaldi; Mulyani, Ridha; Nurlaila, Nurlaila
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 1 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v6i1.2775

Abstract

The research objective of this paper is to examine the impact of murabahah financing and entrepreneurial spirit on the income of Baitul Mal wa Tamwil El-Muhsin customers. This quantitative study comprises two independent variables and one dependent variable. There are 1,085 customers in the population. The Cochran formula was employed to implement stratified random sampling. A total of 196 customers were chosen as samples. The data collection technique employs a questionnaire, while the data analysis technique on the impact of financing and entrepreneurial spirit on customer income employs path analysis. The F test results indicated that the entrepreneurs of BMT el-Muhsin Hall have a substantial impact on their souls, with a F count of 17,664. Despite the fact that the coefficient of the financing route has a significant partial influence on the soul of entrepreneurs at BMT el-muhsin Hall (T count = 4,203), the hypothesis is acceptable. Structural analysis 2 demonstrated that the revenue of BMT el-Muhsin Hall customers was significantly impacted by the financing of mortgages and the spirit of entrepreneurship, with a value of 73.10%. Although the analysis of the murabahah financing route has a partial influence of 69.00% on the soul of entrepreneurs and the coefficient of the spirit of enterprises has a significant influence on the income of the entrepreneur of 11.30%, thus, the hypothesis is accepted.
THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL FOR REPORTING STANDARDS (IFRS) ON NET INCOME OF PUBLIC COMPANIES IN INDONESIA Mariana, Mariana; Liza, Laisa
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 1 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v6i1.2812

Abstract

Adoption of IFRS (International Financial Reporting Standards) is considered as a solution to increase credibility and transparency in financial reporting and strengthen the global financial architecture. Adjustments from IFRS to Financial Accounting Standards (SAK) in Indonesia are carried out by the Financial Accounting Standards Board (DSAK). This research aims to assess the importance of profit value after IFRS implementation in non-financial companies listed on the Indonesia Stock Exchange. Data from 2018-2022 (after IFRS adoption) and 2006-2008 (before IFRS adoption) were analyzed. The variables used include earnings relevance, measured by share price, changes in earnings, earnings per share, and book value of equity. The paired sample T-test in SPSS version 25 was used for analysis. The research results show an increase in the relevance of earnings after the adoption of IFRS. Although there is no significant difference in stock prices before and after IFRS adoption, there is an average decline after IFRS adoption. However, significant differences in changes in earnings, earnings per share, and book value of equity were identified, reflecting the impact of IFRS adoption on earnings relevance.
THE ANALYSIS OF FACTORS INFLUENCING THE PERFORMANCE OF REGIONAL GOVERNMENT APPARATUSES OF BANDA ACEH Yunina, Fitri; Lastri, Surna; Agustina, Maya; Yani, Friska
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 1 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The phenomenon that occurred in 2017 based on the BPK's Opinion on the Financial Report of the Banda Aceh City Government was Fair Without Exception or "Reasonable Without Exception", however, the BPK found that there were weaknesses in the internal control system in the preparation of the Banda Aceh City Government's financial reports, including: inventory management is not yet fully adequate; management of fixed assets is not yet fully capable; and the management of grants and social assistance is not yet fully capable. The aim of this research is to analyze the factors that influence the performance of Banda Aceh City Regional Work Units. This research is causative associative quantitative research. The data collection technique uses questionnaire data by distributing questionnaires to Banda Aceh City the performance of regional apparatuses with a population of 92 employees in the Goods/Services Management and Accounting Sectors. Testing was carried out using multiple linear regression analysis methods. The results of the research show that understanding the regional financial accounting system, regional financial administration and management of regional property have an influence both simultaneously and partially on the performance of regional apparatuses of Banda Aceh.  
SHARIA FINTECH: PIONEERING THE EVOLUTION OF ISLAMIC FINANCIAL SYSTEMS IN INDONESIA Muslina, Muslina; Hayati, Husna; Rofizar, Heny
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 1 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia is confronted with major challenges in its efforts to foster collaboration with fintech in order to navigate the free market era. The continuity of a sharia financial institution's business is at risk if it fails to adapt to the flow of information and technology, which will make it challenging to compete in a free market. A literature study is conducted by analyzing a variety of secondary data from OJK publications, Fintech websites, AFSI websites, and supporting articles on the results of the study. The data was subsequently analyzed using a descriptive qualitative approach to actualize an array of viewpoints regarding the role of fintech in the development of the sharia financial institution system. The results of this study's search indicate that sharia financial institutions have enrolled in the Indonesian Sharia Fintech Association (AFSI). However, some institutions continue to employ conventional methods in their operations, such as microfinance institutions, which have significant potential but have not yet integrated IT into their products and have not established a partnership with sharia fintech.

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