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Akhmad Jazuli Afand
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jazzull212@gmail.com
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almuhasib@iainkediri.ac.id
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Jl. Sunan Ampel No.7 Ngronggo Kediri, Jawa Timur, Indonesia
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Al-Muhasib: Journal of Islamic Accounting and Finance
Published by Institut Agama Islam Negeri Kediri
ISSN : -     EISSN : 27981649     DOI : 10.30762/almuhasib
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Focus Al-Muhasib: Journal of Islamic Accounting and Finance covers in detail a large number of topics related to Islamic Accounting, Islamic Finance, and Tax. Comprising the latest empirical studies, country-specific studies, policy evaluations of Islamic economics, and comparative international Islamic accounting, tax, and finance. This journal provides a forum for scientific exchange for academicians, practitioners, keen observers, and independent researchers, by publishing high-quality theoretical, empirical, and policy contributions. Scope Al-Muhasib: Journal of Islamic Accounting and Finance is intended to communicate original research and current issues on the subject below: Islamic Accounting Engineering Islamic Banking System Islamic Capital and Commodity Market Islamic Corporate Finance Islamic Corporate Social Responsibility Islamic Financial Market Islamic Financial Planning Islamic Financial Strategi Islamic Financial Technology Islamic Insurance and re-Insurance Islamic Investment Strategy Islamic Micro and Rural Finance Islamic Social Fund and Crowdfunding Accounting in the Islamic Capital Market, and Investment Accounting in the Islamic Financial Institution Auditing Corporate Governance Financial Technology Public Sector Accounting Sustainability Reporting Taxation Zakah and Waqf Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol. 3 No. 1 (2023)" : 14 Documents clear
Potensi Cash Waqf Linked Sukuk sebagai Instrumen Pemulihan Ekonomi Nasional Pasca Pandemi Faiza, Nurlaili Adkhi Rizfa
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i1.280

Abstract

The need for large funds for National Economic Recovery after the Covid-19 pandemic requires various low-cost, high-efficiency, and sustainable instruments. This study aims to analyze the potential of Cash Waqf Linked Sukuk (CWLS) as an instrument for National Economic Recovery in Indonesia. Collaborating on Sukuk as an instrument that can mobilize funds and waqf with its unique nature can generate income and finance productive activities where returns or profits will be stored for future funding. This study uses an exploratory qualitative approach by reviewing and analyzing facts, expert opinions, theories, and previous research on CWLS and its development potential. This study found that the CWLS collaboration model can be an alternative to sustainable Islamic financial instruments in Indonesia and has the potential as an instrument to obtain cheap and easy funds to accelerate post-pandemic national economic recovery. This instrument is very suitable because it has high flexibility, appeals to the Muslim philanthropic middle class, and is sustainable alms from waqf to be distributed to beneficiaries.
Tinjauan Prinsip Akuntabilitas Syariah dan Permendagri No. 13 Tahun 2014 pada Pengelolaan Dana Desa: (Studi pada Desa Ringinpitu Kabupaten Tulungagung) Putri, Erika Indah Sastiya
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i1.284

Abstract

This study aims to determine the role of the village government in managing village funds from the perspective of Sharia Accountability Principles and Minister of Home Affairs Regulations No. 13 of 2014 in Ringinpitu Village, Tulungagung Regency. The study focuses on planning, implementation, administration, accountability, and reporting while adhering to the relevant rules. Additionally, the research aims to determine how the government can fulfill the needs of the local community while following Islamic law. This research is classified as qualitative research that is based on interviews and observations. The informants in this study are the members of the village government who play a crucial role in managing village funds.  The results of this study indicated that the village government played a significant role in managing the funds according to Islamic Law, which benefited the community. The government conducted open deliberations and provided evidence of reporting activities, which were accompanied by the treasurer and approved by the village head.
Pengaruh Likuiditas, Profitabilitas, dan Kebijakan Hutang terhadap Nilai Perusahaan Perusahaan Tambang yang Terdaftar di Indeks Saham Syariah Indonesia Yudiantoro, Deny
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i1.324

Abstract

This study aims to examine whether or not there is an effect of liquidity, profitability, and debt policy on firm value. In addition, this study also aims to examine the effect of liquidity, profitability, and debt policy on firm value with dividend policy as an intervening variable. The approach used in this study is quantitative and is a type of associative research. The data used in this study is secondary data which researchers obtained from the official website of mining companies and the official website of the Indonesian Stock Exchange (IDX). The sampling technique used is the purposive sampling technique. The samples used by the researchers in this study were 11 mining companies listed on the Indonesian Sharia Stock Index (ISSI) in the 2019-2021 period. The analysis technique used in this study is Partial Least Square (PLS). Based on the results of hypothesis testing, it shows that liquidity and debt policy have no influence on firm value, while profitability has an influence on firm value. liquidity and profitability have no influence on dividend policy, while debt policy has an influence on dividend policy. Dividend policy cannot be an intervening variable between liquidity, profitability, and debt policy on firm value.   Abstrak: Penelitian ini bertujuan untuk menguji ada atau tidaknya pengaruh likuiditas, profitabilitas, dan kebijakan utang terhadap nilai perusahaan. Selain itu, penelitian ini juga bertujuan untuk menguji pengaruh likuiditas, profitabilitas, dan kebijakan utang terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel intervening. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dan merupakan jenis penelitian asosiatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh peneliti dari situs resmi perusahaan tambang dan situs resmi Bursa Efek Indonesia (BEI). Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Sampel yang digunakan peneliti dalam penelitian ini adalah 11 perusahaan tambang yang tercatat pada Indeks Saham Syariah Indonesia (ISSI) periode 2019-2021. Teknik analisis yang digunakan dalam penelitian ini adalah Partial Least Square (PLS). Berdasarkan hasil pengujian hipotesis, menunjukkan bahwa kebijakan likuiditas dan utang tidak berpengaruh terhadap nilai perusahaan, sedangkan profitabilitas memiliki pengaruh terhadap nilai perusahaan.
Pengaruh Kinerja Keuangan Terhadap Harga Saham Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Shulthoni, Moch.; Alfan Ainul Yaqin Aulia Rohim; Bayu Aprillianto
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i1.628

Abstract

This study aims to analyze the impact of financial performance on the stock prices of consumer goods industry companies listed on the Indonesian Stock Exchange (IDX) from 2018 to 2022. The study uses quantitative analysis and secondary data from annual reports of companies listed on the IDX from 2018 to 2022 and data on company stock prices. The independent variables in this study are profitability, financial leverage, and earnings per share (EPS). Profitability is measured by the Return on Assets (ROA), the Debt measures financial leverage to Equity Ratio (DER), and the company's earnings per share is measured by EPS. The dependent variable in this study is the stock prices of the companies. The research sample consists of 55 companies selected through purposive sampling. The data analysis was conducted using the SPSS 24 application program, and various tests were performed. The study results show that profitability and market value positively and significantly affect stock prices. Financial leverage has a positive but insignificant effect on stock prices.

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