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Trie Nadilla
Contact Email
trienadilla@iainlhokseumawe.ac.id
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+6285260086996
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trienadilla@iainlhokseumawe.ac.id
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Jl. Medan - Banda Aceh, Alue Awe, Kec. Muara Dua, Kota Lhokseumawe, Aceh -Indonesia 24352 0
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Kota lhokseumawe,
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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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AN EMPIRICAL ANALYSIS OF SUKUK ISSUANCE AND GOOD CORPORATE GOVERNANCE (GCG) AS DETERMINANTS OF CORPORATE PROFITABILITY IN IDX-LISTED FIRMS Zhohra, Fatimah; Malahayatie, Malahayatie; Rofizar, Heny
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 | DOI: 10.52490/j-iscan.v7i1.7037

Abstract

Profitability as one of the key benchmarks for measuring a firm’s earnings, is crucial for determining whether the company has operated its business efficiently. Profitability ratios also serve as measurement tools used to assess a company’s effectiveness in generating profits. One such ratio is Return on Equity (ROE), which is considered one of the cleanest measures of return. Among the investment products currently developing in the Islamic capital market is sukuk. Through sukuk, a company can obtain funding sources and potentially generate profits. Sukuk serve as an alternative for companies to attract investors to commit their capital, and every company is required to implement Good Corporate Governance (GCG) to sustain its long-term viability. This study employs a causative quantitative approach, with data processed using the E-Views application. The sample consists of 27 companies. The sampling technique used in this study is the purposive sampling method. The selected companies are those listed on the Indonesia Stock Exchange (IDX) during the 2017–2021 period, resulting in a total sample of 27 companies. The partial test results indicate that sukuk issuance has no significant effect on profitability. In contrast, Good Corporate Governance (GCG) exhibits a negative effect on firm profitability. However, the simultaneous analysis reveals that sukuk issuance and GCG jointly exert a positive influence on corporate profitability.
THE EFFECT OF HERDING BEHAVIOR AND OVERCONFIDENCE ON INTEREST IN INVESTING IN SHARIA STOCKS: THE ROLE OF INCOME AS MODERATING Hafidhah; Khairul Amri; Ismail
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.v7i2.7122

Abstract

This study aims to analyze the effect of herding behavior and overconfidence on interest in investing in Sharia stocks, moderated by income (study at the Sharia Investment Gallery of the Faculty of Islamic Economics and Business, UIN Ar-Raniry Banda Aceh). This is a quantitative study, with a sample size of 100 respondents. The sampling technique used was Simple Random Sampling through data collection using an online questionnaire via Google Form. The data analysis techniques used in this study are Structural Equation Modelling (SEM) and Moderated Regression Analysis (MRA), employing Smart PLS 4.0 and SPSS for data processing. The results of the study indicate that herding behavior, overconfidence, and income have a positive and significant effect on interest in investing in Sharia stocks. Income can moderate the effect of herding behavior on interest investing in Sharia stocks, but it cannot moderate the effect of overconfidence on interest in investing in Sharia stocks
CONTEXTUALIZATION OF QUR’ANIC TEACHINGS IN ISLAMIC ACCOUNTING THROUGH PHILOSOPHY Budiwibowo, Triyono; Listyorini, and Inon
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.v7i2.7148

Abstract

This article presents philosophical findings that are consistent with Qur’anic teachings within Islamic Accounting, particularly in the contexts of divinity, humanity, and nature. The purpose of this paper is to trace, through rational analysis, the contextualization of Qur’anic teachings in Islamic Accounting using philosophy, by examining the similarities and differences between the two. This article is a literature review conducted through analytical methods, including analysis, synthesis, interpretation, comparison, and deductive–inductive reasoning. The results of this literature review indicate that philosophy in Islamic Accounting, as a product of human thought, finds its contextualization in the concept of ijtihad in Islam. Philosophical belief is indeed necessary; however, religion represents a totality of belief and practice manifested in the relationship between humans and God, fellow human beings, and the universe
THE IMPACT OF EXCHANGE RATES AND INFLATION ON STOCK PRICE VOLATILITY: EVIDENCE FROM THE INDONESIA SHARIA STOCK INDEX (ISSI) Musthofa , Tasya Shafira; Fahmi, Irham; Dianah, Azimah
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.v7i2.7150

Abstract

The performance of the Indonesian sharia stock market is reflected in the Indonesian Sharia Stock Index (ISSI). The Indonesian Sharia Stock Index (ISSI) is a composite index of sharia shares listed on the Indonesia Stock Exchange (IDX). The aim of this research is to determine the simultaneous and partial impact of the Exchange Rate and Inflation factors on share price fluctuations in the Indonesian Sharia Stock Index (ISSI). This research uses a quantitative research methodology which includes library research and data collection through the Central Statistics Agency (BPS), the Financial Services Authority (OJK), and the Indonesian Stock Exchange (IDX). The data in this study uses times series data. The population of this study is the movement of stock prices on the Indonesian Sharia Stock Index (ISSI), Rupiah Exchange Rates and Inflation in the time period January 2018-December 2022 and as many as 60 monthly data from market capitalization values ​​on the Indonesian Sharia Stock Index (ISSI). The results of this research show that there is a simultaneous impact of the Rupiah Exchange Rate and Inflation on the Indonesian Sharia Stock Index (ISSI). The Rupiah exchange rate has a positive partial impact on the Indonesian Sharia Stock Index (ISSI), while inflation has a negative partial impact
DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EMPIRICAL EVIDENCE FROM MINING COMPANIES IN INDONESIA (2020–2022) Raisa Delvina; Nadilla, Trie; Nasution, Muhammad Syafril
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.v7i2.7206

Abstract

This study aims to determine the influence of profitability, liquidity and leverage on corporate social responsibility (CSR) disclosures (case studies of mining companies listed on the Indonesia Stock Exchange (IDX) for 2020-2022). This study employs a quantitative research approach. Secondary data are used as the data collection technique, while the sample is selected using purposive sampling. Data analysis is conducted using EViews version 12, as the study utilizes panel data. The stages of analysis include classical assumption tests and the estimation of panel data regression models, consisting of the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). Selection of data regression models panel with chow test, hausman and lagrange multiplier, panel data regression analysis using t test, F test and the coefficient of determination (R2). The results of this study indicate that from the results of selecting the panel data regression model selected REM, then 1) Profitability has a significant positive effect on CSR recognition in Mining Companies Registered on the Indonesia Stock Exchange (IDX) in 2020-2022. 2) Liquidity has a significant negative effect on CSR recognition at Mining Companies Listed on the Indonesia Stock Exchange (IDX) for 2020-2022. 3) Leverage has a significant negative effect on CSR recognition in Mining Companies Listed on the Indonesia Stock Exchange (IDX) for 2020-2022. 4) Profitability, liquidity and leverage have a jointly significant positive effect on the recognition of CSR in Mining Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2022

Page 5 of 5 | Total Record : 45

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