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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 45 Documents
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THE IMPACT OF CASH FLOW ON STOCK RETURNS: A CASE STUDY OF TEXTILE AND GARMENT COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Hayatul Putri, Cut Misra; Ristati, Ristati; Bahri, Halida; Maulina, Isra; Syamni, Ghazali
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 2 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v6i2.1679

Abstract

In the modern economy, the capital market is a source of external financing for companies. The capital market offers companies the opportunity to compete fairly to attract investors who invest in their companies with expectations of high returns. One of the company performance parameters that attracts the attention of investors and creditors is the cash flow statement.This study aims to determine the impact of operating cash flow, investment cash flow, and financing cash flow on the stock earnings of textile and garment companies on the Indonesian Stock Exchange. The method used to analyze the relationship between independent and dependent variables is panel data regression analysis. As a result, operating cash flow has a positive and significant impact on the stock returns of Textile and Garment companies on the Indonesia Stock Exchange, while investment cash flow has a negative and significant impact on the stock returns of Textile and Garment companies on the Indonesia Stock Exchange. was given, funding cash flow significantly positively impacted equity returns. Contributed to the return of shares in a textile and garment company on the Indonesian Stock Exchange. 
THE EFFECT OF CUSTOMER AMOUNT, WATER LOSS RATE, OPERATING EXPENSES ON RENTABILITY OF PDAM IN YOGYAKARTA Sabilla, Gervy; Natasari, Dina
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 2 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v6i2.2819

Abstract

Public sector financial management is important for Perumda PDAM in running its business. The main issue in optimizing financial performance is something that needs to be faced by companies today. The assessment of financial performance is measured through ROE indicators. This study aims to determine the effect of the number of customers, the level of water loss, and operational expenses on profitability at PDAMs in DIY Province. The dependent variable in this study is return on equity (ROE). The independent variable consists of three variables, namely the number of customers, the level of water loss, and operational expenses. The research population is all PDAM Regional Public Companies in Indonesia for the period 2017 - 2022. The research sample amounted to five PDAM Perumda that met the research criteria. The data testing method uses multiple linear regression analysis. The test results concluded that partially only the variable number of customers and the level of water loss had a significant effect on profitability as measured by the ROE indicator. However, based on the results of the F statistical test, it is concluded that the variables of the number of customers, the level of water loss, and operational expenses have a significant influence simultaneously on the profitability of PDAMs.
THE INFLUENCE OF ASSET GROWTH, CAPITAL ADEQUACY RATIO (CAR) AND OPERATING COST OF OPERATING INCOME (BOPO) ON PERFORMANCE ISLAMIC FINANCE IN INDONESIA Anjasmara, Dimas; Rokan, Mustafa Kamal; Hasibuan, Reni Ria Armayani
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 2 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v6i2.4621

Abstract

Financial institution produces financial statements that reflect its financial condition. Financialperformance is assessed through ratios within these statements, one of which is the profitabilityratio. The profitability ratio indicates the amount of profit earned by the company, evaluatinghow efficiently management can generate profit from each sale made. This study aims to examinethe effect of Asset Growth, CAR (Capital Adequacy Ratio), and BOPO (Operating Expenses toOperating Income) on ROA (Return on Assets). The population in this research consists of sevencompanies listed under Indonesian Islamic Commercial Banks. The data analysis methodsemployed include Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple LinearRegression Analysis, and Hypothesis Testing. Based on the T-test results, Asset Growth has avalue of 0.048 <0.05, indicating that Asset Growth significantly affects ROA. The CAR variablehas a significance value of 0.359>0.05, meaning that CAR does not have a significant effect onROA. BOPO significantly affects ROA with a significance value of 0.000<0.05. Furthermore, theSimultaneous Test (F) shows that Asset Growth, CAR, and BOPO collectively have a significanteffect on ROA, with a significance value of 0.000<0.05.
THE GOOD CORPORATE GOVERNANCE AS A MEASURE TO CONTROL COMPANY EARNINGS MANAGEMENT Dewi, Hartanti; Sahputra, Hendra; Zulfikar, Zulfikar; Dianita, Tabah
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 2 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v6i2.5259

Abstract

Capital Providers (Investors and Creditors) use past information to help assess the performance and prospects of a company. This performance information is contained in the financial reports presented by the company which will then influence the capital allocation carried out by the capital provider. Thus, although investment and credit decisions reflect the expectations of investors and creditors regarding the company's future performance, these expectations are generally based at least in part on evaluations of the company's past performance. Management is very aware of the trend seen by owners and external parties, namely management performance through profit proxies, thereby encouraging the emergence of earnings management. This earnings management tendency is closely related to agency theory and information asymmetry between management and owners. Various research results show that the implementation of Good Corporate Governance is a solution for many companies to overcome agency problems so that earnings management carried out by management can be controlled well. Corporate governance is one of the key elements in increasing economic efficiency, which includes a series of relationships between company management, board of directors, shareholders and other stakeholders. Corporate governance also provides a structure that facilitates determining the targets of a company, and as a means of determining performance monitoring techniques.
ANALYSIS OF BANK HEALTH LEVEL USING RISK PROFILE, CORPORATE GOVERNANCE, EARNINGS AND CAPITAL EVALUATION METHODS AT PT BANK ACEH SYARIAH IN FOR THE 2017-2023 PERIOD Rahayu, Rahayu; Muhayatsyah, Ali; Yoesoef, Yoesrizal Muhammad
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 2 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v6i2.5960

Abstract

This study aims to analyze the health level of a bank using the RGEC method (risk profile, good corporate governance, earnings, capital). The data used in this research is secondary data in the form of financial reports and governance reports of PT. Bank Aceh for the years 2017-2023. The results of the study indicate that the health level of Bank Aceh using the risk profile with the non-performing financing ratio and financing to deposit ratio shows that Bank Aceh achieved an excellent rating. Furthermore, the health level of Bank Aceh using good corporate governance indicates that Bank Aceh falls into the good category. The health level of Bank Aceh using earnings with the return on asset ratio shows that Bank Aceh is in the very good category, and the health level of Bank Aceh using capital with the capital adequacy ratio shows that Bank Aceh is in the very good category. Overall, from 2017-2023, Bank Aceh was ranked composite one with a very healthy predicate and composite total scores of 86% and 100%, respectively.
GREEN ACCOUNTING, ENVIROMENTAL PERFORMANCE AND CORPORATE SOCIAL RESPONTIBILITY PRACTICES AS DETERMINANTS OF FIRM VALUE IN INDONESIA’S MINING SECTOR Yana, Fitri; Harianto, Syawal; Herwinsyah, Reynold
J-ISCAN: Journal of Islamic Accounting Research Vol. 7 No. 1 (2025): J-ISCAN : Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

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

Abstract

This research aims to examine the effect of implementing Green Accounting, Environmental Performance, and Corporate Social Responsibility on Company Value in mining sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The independent variables used are Green Accounting, Environmental Performance, and Corporate Social Responsibility. while the dependent variable is Company Value. There are 63 mining sector companies as a population listed on the Indonesian Stock Exchange. The research sample using purposive sampling obtained 11 samples. This research uses a multiple linear regression analysis method using panel data. The research results show that the application of green accounting has a positive and significant effect on company value, environmental performance has a positive and significant effect on company value, while corporate social responsibility has no effect on company value. The contribution of all independent variables Implementation of Green Accounting, Environmental Performance, and Corporate Social Responsibility to Company Value is 32.3%, while the remaining 67.7% can be explained by other variables outside this research. 
ANALYZING THE FINANCIAL PERFORMANCE ASPECT OF THE ACQUISITION OF BANK VICTORIA SYARIAH BY BTN SYARIAH Nurzianti, Rahma
J-ISCAN: Journal of Islamic Accounting Research Vol. 7 No. 1 (2025): J-ISCAN : Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

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Abstract

This study aims to analyze the acquisition of Bank Victoria Syariah by BTN Syariah in terms of the financial performance of the two institutions, focusing on four main indicators: Return on Assets (ROA), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Costs to Operating Income (BOPO). The data used are quarterly financial statements for the period March 2023 to December 2024. The results of the analysis show that BTN Syariah has experienced a significant improvement in financial performance, marked by an increase in ROA, a decrease in BOPO, and the stability of FDR and NPF within healthy limits. In contrast, Bank Victoria Syariah experienced fluctuations that reflected a decline in financing efficiency and quality, especially in the run-up to acquisitions, as seen from the increase in BOPO and NPF and the decrease in ROA. These findings show that the acquisition has a positive impact on BTN Syariah, but requires a more effective integration strategy so that financial synergy can be achieved optimally.
INTELLECTUAL CAPITAL, GOODWILL DAN NILAI PERUSAHAAN: PERAN GOOD CORPORATE GOVERNANCE Puspita, Kurnia Ayu; Rahman, Taufikur
J-ISCAN: Journal of Islamic Accounting Research Vol. 7 No. 1 (2025): J-ISCAN : Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

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

Abstract

This study aims to determine the effect of intellectual capital and goodwill on firm value moderated by good corporate governance in companies listed on the Jakarta Islamic Index 70 for the period 2021-2023. This type of research is an explanatory quantitative method with a population of all companies listed on the JII 70 for the period 2021-2023. The sample of this study was determined using the purposive sampling method to obtain 93 samples. The type of data used is panel data. The hypothesis of this study was tested using the Moderated Regression Analysis (MRA) test with the eviews software analysis tool version 13. The results of this study indicate that the intellectual capital variable has a negative and significant effect on firm value, while goodwill has a positive and significant effect on firm value. This study also shows that good corporate governance is able to moderate the effect of intellectual capital and goodwill on firm value.  
SUSTAINABLE DRIVERS OF FIRM VALUE: THE ROLE OF GREEN FINANCE, FINANCIAL PERFORMANCE AND ENVIRONMENTAL PERFORMANCE farah; Busra, Busra
J-ISCAN: Journal of Islamic Accounting Research Vol. 7 No. 1 (2025): J-ISCAN : Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

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

Abstract

In the current era of sustainability, the influence of green finance on financial performance and firm value has become a strategic issue receiving considerable attention. Green finance is understood as a set of financial instruments designed to support environmentally friendly and sustainable activities. Its implementation not only generates positive impacts on environmental preservation but also has the potential to enhance a company’s economic aspects through improved operational efficiency, better risk management, and a stronger reputation among stakeholders. This study aims to analyze the effect of green finance, financial performance, and environmental performance on firm value in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The independent variables include green finance (proxied by the PROPER score), financial performance (measured by Return on Assets/ROA), and market perception (represented by Tobin’s Q). The dependent variable is firm value, proxied by the Price to Book Value (PBV). Data were obtained from financial and sustainability reports of 10 purposively selected companies. The analysis was conducted using multiple linear regression with the assistance of SPSS software. The results show that both partially and simultaneously, ROA, PROPER, and Tobin’s Q have a significant positive effect on PBV. These findings indicate that sustainability practices and financial efficiency play a crucial role in enhancing a company's market valuation.
THE ROLE OF ISLAMIC CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, ISLAMICITY PERFORMANCE INDEX ON THE PROFITABILITY ISLAMIC BANK IN INDONESIA Surepno, Surepno; Qoes Atieq , Muhammad
J-ISCAN: Journal of Islamic Accounting Research Vol. 7 No. 2 (2025): J-ISCAN : Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v7i2.7036

Abstract

This study aims to analyze the influence of Islamic Corporate Governance (ICG), Intellectual Capital (IC) and Islamicity Performance Index (IPI) to profitability of Islamic Banks in Indonesia. Research this is type study quantitative with population used​ as many as 14 Islamic Commercial Banks in Indonesia. The selection method sample use purposive sampling and obtained 9 samples of Islamic Commercial Banks that meet the requirements criteria. Data analysis techniques in study This use analysis statistics descriptive, analysis multiple linear regression and testing hypothesis. The results obtained show Islamic Corporate Governance which is proxied by the disclosure of the Structure and Working Mechanism of the Sharia Supervisory Board (SSB), the Structure and working mechanism of the Board of Directors and SSB have an impact on the performance of Islamic Banks. Intellectual Capital partially has no effect on the profitability level of Islamic Banks. This means Intellectual Capital not yet able to provide value Added on expenses for Human Resources Capital, Customer Capital and Structural Capital so as to be able to improve performance finance proxied by ROA. Islamicity performance index proxied by EDR and profit sharing significantly influence the profitability of Islamic Commercial Banks, while other proxies proved insignificant.

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