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Trie Nadilla
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trienadilla@iainlhokseumawe.ac.id
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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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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 48 Documents
 1   2   3   4   5 
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 Triyono Budiwibowo; and Inon Listyorini
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) Tasya Shafira Musthofa; Irham Fahmi; Azimah Dianah
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; Trie Nadilla; Muhammad Syafril Nasution
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
RECONCEPTUALIZING IJAB AND QABUL IN THE DIGITAL ERA: RETHINKING ISLAMIC CONTRACT FORMATION BEYOND PHYSICAL PRESENCE Munawar Rizki Jailani; Danial; Ousmane Salifou Abdou; Iskandar
J-ISCAN: Journal of Islamic Accounting Research Vol. 8 No. 1 (2026): Vol. 8 No.1 (2026): 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.v8i1.7766

Abstract

The rapid expansion of digital technologies has fundamentally reshaped the modes of interaction and exchange in contemporary economic transactions, raising critical questions regarding the validity and adaptability of classical Islamic contract principles. This study aims to reconceptualize the doctrines of ijab (offer) and qabul (acceptance) within the framework of the digital era by examining their transformation across electronic and virtual environments. Employing a qualitative and normative-juridical approach, this research integrates classical fiqh literature with contemporary regulatory frameworks and digital transaction practices, including e-commerce platforms, financial technology (fintech), and smart contracts. The findings reveal that while the essential elements of ijab and qabul -namely mutual consent (tarāḍī), clarity of expression, and temporal continuity-remain intact, their modes of articulation have undergone significant transformation. Digital interfaces, automated systems, and asynchronous communication challenge traditional assumptions of immediacy (ittisāl) and physical presence (majlis al-‘aqd), necessitating a broader interpretive approach grounded in maqāṣid al-sharī‘ah (objectives of Islamic law). The study argues that digital expressions -such as clicks, digital signatures, and algorithmic confirmations -can be recognized as valid manifestations of contractual consent, provided that they fulfill the principles of transparency, certainty, and the absence of coercion or ambiguity (gharar). This research contributes to the theoretical development of Islamic contract law by proposing a transformative framework that bridges classical jurisprudence and digital realities. It further offers practical implications for regulators, Islamic financial institutions, and digital platform developers in ensuring Shariah-compliant contract formation in an increasingly digitized economy. Ultimately, the study affirms that the principles of ijab and qabul are not static, but dynamically adaptable to technological evolution without compromising their normative essence.
THE EFFECT OF PARKING TAX, RESTAURANT TAX, AND CLEANING SERVICE LEVIES ON LHOKSEUMAWE CITY’S LOCAL OWN-SOURCE REVENUE 2008-2024 Sarah Nadya; isra maulina; Asmah Savitri
J-ISCAN: Journal of Islamic Accounting Research Vol. 8 No. 1 (2026): Vol. 8 No.1 (2026): 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.v8i1.7839

Abstract

Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) is an important indicator formeasuring the level of fiscal independence of a region. Optimizing local revenue sources isessential for local governments in financing development and public services. This study aims toanalyze the effect of parking tax, restaurant tax, and cleanliness service retribution on the LocalOwn-Source Revenue of Lhokseumawe City.This research employs a quantitative approach usingsecondary time-series data obtained from the regional revenue realization reports of LhokseumaweCity for the period 2008–2024. The data were analyzed using multiple linear regression analysis.Hypothesis testing was conducted through partial tests (t-test), simultaneous tests (F-test), and thecoefficient of determination (R²). The results indicate that parking tax, restaurant tax, andcleanliness service retribution each have a significant effect on the Local Own-Source Revenue ofLhokseumawe City. Simultaneously, these three variables also have a significant effect on LocalOwn-Source Revenue. These findings suggest that parking tax, restaurant tax, and cleanlinessservice retribution play an important role in increasing regional revenue. This study is expected toprovide useful insights for local governments in formulating more effective policies to optimize taxand retribution revenues in order to enhance fiscal independence.
FINANCIAL RESILIENCE AND SUSTAINABILITY IN ACEH AQUACULTURE COOPERATIVES LHOKSEUMAWE: ANALYSIS OF THE ROLE OF LIQUIDITY AND SOLVENCY RATIOS Nurliya; Juliana Putri; Khalish Khairina; Rita Mulyani
J-ISCAN: Journal of Islamic Accounting Research Vol. 8 No. 1 (2026): Vol. 8 No.1 (2026): 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.v8i1.7938

Abstract

The financial performance of cooperatives plays an important role in ensuring businesssustainability and member welfare. However, the Aceh Aquaculture Cooperative (AAC)Lhokseumawe during the 2016–2023 period experienced fluctuations in its Remaining OperatingResults (SHU), including a loss in 2017. This condition indicates problems in liquidity and capitalstructure that need to be further analyzed. This study aims to examine the effect of liquidity ratios,proxied by the Current Ratio (CR) and Quick Ratio (QR), as well as solvency ratios, proxied by theDebt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), on the cooperative’s financialperformance. This research employs a quantitative with multiple linear regression analysis. Thedata used are secondary data obtained from the financial statements of AAC Lhokseumawe from2016 to 2023. The results show that partially CR, QR, and DER have a significant effect on SHU,while DAR does not have a significant effect. Simultaneously, all independent variables have asignificant effect on SHU. Thus, proper management of liquidity and capital structure can improvethe financial performance of cooperatives

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