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Akhmad Jazuli Afand
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almuhasib@iainkediri.ac.id
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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 107 Documents
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Persepsi Muslim Jabodetabek Mengenai Uang Elektronik (UNIK) terhadap Minat Menggunakan Aplikasi Unik Berbasis Server Aisy, Raudhah Rohadatul; Syamlan, Yaser Taufik
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
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.v2i2.279

Abstract

Teknologi semakin berkembang seiring dengaan perkembangan zaman, inovasi tersebut sudah merambat kedalam perekonomian yakni dalam bidang keuangan. Namun dalam perkembangan ini tidak luput dari timbulnya risiko, cara menghadapinya dilakukan dengan cara yang berbeda tergantung pada persepsi setiap individu. Penelitian ini bertujuan untuk mengetahui pengaruh antara persepsi syariah, persepsi atribut produk, dan persepsi risiko terhadap minat menggunakan aplikasi uang elektronik berbasis server. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan menyebarkan kuesioner kepada responden. Populasi yang digunakan dalam penelitian ini sebanyak 27.025.316 orang dengan karakteristik masyarakat muslim pengguna aplikasi uang elektroni berbasis server. Sampel dalam penelitian ini berjumlah 400 responden dengan teknik pengambilan sampel berdasarkan cluster sampling. Dengan menggunakan path analysis hasil penelitian menunjukkan bahwa tingkat persepsi syariah berpengaruh negatif dan tidak signifikan terhadap minat menggunakan aplikasi uang elektronik berbasis server. Pengaruh persepsi atribut produk dan persepsi risiko berpengaruh positif dan signifikan terhadap minat menggunakan aplikasi uang elektronik berbasis server. Kemudian pengaruh persepsi syariah berpengaruh positif signifikan terhadap persepsi atribut produk dan persepsi risiko.
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.
Upaya Pengentasan Pengangguran Anak Usia Produktif Melalui Program Rumah Gemilang Indonesia (RGI) Kelas Rekayasa Perangkat Lunak di LAZ Al-Azhar Surabaya Asegaf, Maulana; Zubairi, Ach Faris
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
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.v2i2.298

Abstract

This study discusses the efforts of LAZ Al-Azhar Surabaya in alleviating unemployment of productive age children through Software Engineering Classes Class (RPL). This study using a descriptive qualitative method that explains the effectiveness of the Software Engineering class program (RPL) at LAZ al-Azhar Surabaya. Data collected through interviews with the Head of LAZ Al-Azhar Surabaya, the head of the Software Engineering Class Program (RPL), and the beneficiaries of this program. Also collected form website, and brochures of LAZ Al-Azhar Surabaya. The the Software Engineering Class Program (RPL) has the goal of helping reduce unemployment and neglect of productive age from among the poor through computer training with the aim that after graduation they can get decent jobs. The number of beneficiaries of this program is spread throughout Indonesia. In East Java there are 26 beneficiaries from 2019-2021. Of the 26 beneficiaries, they have found jobs according to their fields. Even though some alumni have not found jobs, this program can still be said to be effective because previously the beneficiaries dropped out of school, and then with this program, the students could receive computer training for free. In the future LAZ  Al-Azhar Surabaya has to provide more intense assistance to the alumni beneficiaries so that the development of alumni can be monitored and find out what obstacles are experienced by alumni and have to increase the number of beneficiaries every year so that this program can be more widely felt by the community.   Keywords: Unemployment Alleviation, Software Engineering Class Program (RPL) and LAZ Al-Azhar Surabaya
Pengaruh Arus Kas, Profitabilitas dan Ukuran Perusahaan terhadap Dividend Pay-Out Ratio Adhitya, Toni
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
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.v2i2.307

Abstract

This study aims to determine the effect of cash position (CP), profitability (ROA), and company size on the dividend payout ratio (DPR) variable. The number of samples used was 26 companies which were always included in the LQ45 in 2015- 2019. Data analysis was performed using multiple linear regression tests. Based on the results of the data analysis, it can be concluded that the cash potential, profitability, and company size can partially influence the Dividend Payout Ratio (DPR). Simultaneously cash potential (CP), profitability (ROA), and company size influence the variable Dividend Payout Ratio (DPR) based on the calculated F value obtained at 3.751 with a P value of 0.004. The amount of influence exerted by the five variables is 20.7%. Penelitian ini bertujuan untuk mengetahui pengaruh cash position (CP), profitability (ROA), dan ukuran perusahaan terhadap variabel Dividend Payout Ratio (DPR). Jumlah sampel yang digunakan sebanyak 26 perusahaan yang selalu masuk dalam LQ45 pada tahun 2015 – 2019. Analisis data dilakukan dengan menggunakan uji regresi linier berganda. Berdasarkan hasil analisis data dapat disimpulkan bahwa secara parsial cash potition, profitability dan ukuran perusahaan dapat memberikan pengaruh terhadap Deviden Payout Ratio (DPR). Secara simultan cash potition (CP), profitability (ROA), dan ukuran perusahaan pengaruh terhadap variabel Deviden Payout Ratio (DPR) berdasarkan nilai F hitung yang diperoleh yaitu sebesar 3,751 dengan nilai P value sebesar 0,004. Besarnya pengaruh yang diberikan oleh kelima variabel tersebut adalah sebesar 20,7%.
Implementasi Total Quality Manajemen pada Bank Syariah Indonesia KCP Gresik Menganti Maulidiyah, Af’idatul; Aprissa M, Dian; Ainiyah, Fakhriyadi; Huda, Bakhrul
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
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.v2i2.313

Abstract

Total Quality Management (TQM) is a starting point for an approach that assists Islamic financial institutions in improving service quality and regulates how the management control methods used are compatible with the management of financial institutions. This article wants to answer how the TQM concept is at BSI KCP Gresik Menganti and how TQM is implemented in that place. This research is a type of empirical research that emphasizes data collection directly from practice. The approach used by us is a qualitative approach. The results of our study are that the TQM concept in the research location emphasizes 1) friendly, courteous, and friendly service; 2) innovation is an initiative that implements solutions and wants to create added value; 3) role models, as actions and motivations that are correct and appropriate to implement cultural values; 4) professionalism, namely competence and responsibility, as well as innovative work, and; 5) honest, discipline, and consistency. In practice, BSI KCP Gresik Menganti implements TQM in the services provided which are pretty good, and most importantly the services provided do not look at who comes from both a race and ethnic perspective, the customers who come with various obstacles to BSI KCP Gresik Menganti.
Kebijakan Restrukturisasi KSPPS BMT Peta Kediri dalam Penanganan Pembiayaan Bermasalah Sulistyowati
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
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.v2i2.316

Abstract

This article will examine the KSPPS BMT Peta Kediri policy in dealing with problematic financing using restructuring policies, both before and during the Pandemic. Financial institutions, both banks, and non-banks that sell financing products must be prepared for risks. One of the risks that will arise is the risk of problematic financing. BMT Peta Kediri also faces this risk, so they develop a strategy for handling problematic financing through several policies, namely restructuring which includes rescheduling, reconditioning, and restructuring. This study will use a descriptive-analytical approach using sharia financing management parameters. The results of this study show that BMT Peta Kediri used a Rescheduling system in the form of PPJ (Schedule extension) before the pandemic, and used the JU Covid-19 (Covid-19 Reschedule) system during the pandemic. At the end of 2021, a Consultant Team was formed to assist the Account Officer's duties in dealing with members who had problems with financing. This policy can help ease the members, and successfully turn the collectibility from a previously less fluid status into a particular concern. Keywords: non-performing financing, sharia financing management, restructuring   Abstrak: Artikel ini akan mengkaji kebijakan KSPPS BMT Peta Kediri dalam menangani pembiayaan bermasalah dengan menggunakan kebijakan restrukturisasi, baik sebelum maupun selama Pandemi. Lembaga keuangan, baik bank, maupun non bank yang menjual produk pembiayaan harus siap menghadapi risiko. Salah satu risiko yang akan muncul adalah risiko pembiayaan bermasalah. BMT Peta Kediri juga menghadapi risiko ini sehingga mereka menyusun strategi penanganan pembiayaan bermasalah melalui beberapa kebijakan, yaitu restrukturisasi yang meliputi penjadwalan kembali (rescheduling), persyaratan kembali (reconditioning), dan penataan kembali (restructuring). Penelitian ini akan menggunakan pendekatan deskriptif-analitis dengan menggunakan parameter manajemen pembiayaan syariah. Hasil penelitian ini menunjukkan bahwa BMT Peta Kediri menggunakan sistem Rescheduling berupa PPJ (Perpanjangan Penjadwalan) sebelum pandemi, dan menggunakan sistem JU Covid-19 (Jadwal Ulang Covid-19) pada saat pandemi. Pada akhir tahun 2021, dibentuk Tim Konsultan untuk membantu tugas Account Officer dalam menangani anggota yang bermasalah dengan pembiayaan. Kebijakan ini dapat membantu meringankan para anggota, dan berhasil mengubah kolektibilitas dari yang tadinya kurang lancar menjadi perhatian khusus. Kata kunci: pembiayaan bermasalah, manajemen pembiayaan syariah, restrukturisasi
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.
Analisis Kesehatan Bank Jatim Di Era Pandemi Fitriyah, Siti Lailatul; Muyassaroh, Isyrohil
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 2 (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.v3i2.653

Abstract

This research aimed to test whether there were differences in the level of banking soundness before and during Covid-19 at PT. Bank Pembangunan Daerah  Jawa Timur Tbk. (East Java Regional Development Bank or Bank Jatim) during 2016–2021. This research is quantitative descriptive research without testing the hypothesis. This study measures the soundness of banks using the RGEC method (risk profile, good corporate governance, earnings, and capital). The results of this study provide empirical evidence that during the Covid-19 pandemic, namely 2020-2021 and 2019-2020 (before Covid-19) the performance of the East Java Regional Development Bank had a very healthy level of health in terms of the ratio of LDR, LAR, CAR, NIM, while the CR ratio before the pandemic at a healthy level rose to very healthy and in 2021 decreased again with a healthy predicate, while the NPL ratio did not change to a good predicate, while the IRR ratio decreased to unhealthy. The ROA ratio also decreased from very healthy to be healthy, while GCG increased in 2021 to be good from those in 2019 and 2020 which were quite good.

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