Al-Muhasib: Journal of Islamic Accounting and Finance
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
Articles
107 Documents
<![CDATA[Pengaruh Laba Akuntansi dan Aliran Kas Operasional Terhadap Nilai Perusahaan pada Perusahaan yang Terdaftar di Jakarta Islamic Index ]]>
<![CDATA[Naning Fatmawatie]]>
<![CDATA[ Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 2 (2021) ]]>
Publisher : <![CDATA[Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri ]]>
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DOI: 10.30762/almuhasib.v1i2.72
<![CDATA[The corporate value that is reflected from share price hanging on operational cash flows future and has positive relation connected with dividend policies, recall that operating cash flows are: (a) measure all from reward; and (b) measure liquidity companies. These cases show that operational cash flows are very important to explain dividend policies, so operational cash flows that good forester from dividend policies to be compared to accounting return. Those become the main subject of this research, that is accounting return, operational cash flows, and corporate value. Populations in this research are all companies listed in Jakarta Islamic Index (JII) during the observation period 2006 to 2008 and 18 companies are selected using non-probability purposive sampling Reference Pasar modal (PRPM-Indonesian Capital Market Reference Center) Indonesia, BAPEPAM, and Pusat Dokumentasi Bisnis Indonesia(Indonesia’s Business Documentation Center), and Indonesian Securities Market Database (ISMD) PPA UNIBRAW. The result shows that accounting return and operational cash flows have influenced positives with corporate value]]>
<![CDATA[Evaluasi Strategi Pemasaran Produk bagi Pedagang Kaki Lima Selama Masa Pandemi Covid 19 di Stadion Bangkalan ]]>
<![CDATA[Octaviana Arisinta]]>
<![CDATA[ Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 2 (2021) ]]>
Publisher : <![CDATA[Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri ]]>
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DOI: 10.30762/almuhasib.v1i2.73
<![CDATA[Penelitian ini bertujuan untuk mengetahui strategi pemasaran produk bagi pedagang kaki lima selama masa pandemi cvid 19 di stadion Bangkalan. Teknik yang digunakan dalam penelitian ini yaitu menggunakan Teknik observasi, wawancara, dan dokumentasi. Sumber data yang gunakan ialah data primer dan sekunder, Selanjutnya analisis data yang terdiri dari pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Pedagang Kaki Lima yang ada di Stadion Kota Bangkalan menggunakan konsep strategi Bauran Pemasaran untuk menarik minat beli konsumen diantaranya penerapan strategi Produk, Harga, Tempat, dan Promosi, dengan penerapan starategi tersebut mereka mampu menarik sabagian besar masyarakat yang ada di wilayah Kota Bangkalan atau pun masyarakat yang ada di luar Kota Bangkalan agar mereka datang berbelanja di Stadion Kota Bangkalan. Minat Beli atau kemauan konsumen untuk berbelanja di Pedagang Kaki Lima yang ada di stadion kota Bangkalan dipengaruhi beberapa alasan seperti, konsumen lebih memperhatikan kualitas produk yang dijual, harga yang tawarkan, suatu tempat yang strategis dan nyaman, serta pelayanan yang di berikan oleh Pedagang Kaki Lima Itulah mengapa konsumen tidak akan bosan untuk datang berbelanja di Stadion Kota Bangkalan.]]>
<![CDATA[Peran Akuntansi dalam Etika Bisnis Islam ]]>
<![CDATA[Harisah]]>;
<![CDATA[Ahmad Sahi]]>
<![CDATA[ Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 2 (2021) ]]>
Publisher : <![CDATA[Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri ]]>
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DOI: 10.30762/almuhasib.v1i2.74
<![CDATA[Every sharia business activity requires accurate recording to provide confidence for everyone who has an interest, the accurate recording will be read with the role of good sharia accounting so that every activity will be easy to read. Thus, this study was reviewed using a theoretical qualitative method by describing some of the results of previous studies and adequate theories. This study found that accounting is one of the activities that must be carried out by business people to reflect every transaction made that will have a positive impact on business people and all parties who need accurate data related to the business, and this accounting is also a form of ethics for business actors. a business that is by the sharia concept]]>
<![CDATA[Islamic Philantropy sebagai Alternatif Penyejahteraat Umat melalui Program Zakat Produktif ]]>
<![CDATA[Akhmad Jazuli Afandi]]>;
<![CDATA[Dian Nabila]]>
<![CDATA[ Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 2 (2021) ]]>
Publisher : <![CDATA[Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri ]]>
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DOI: 10.30762/almuhasib.v1i2.75
<![CDATA[The spread of the Covid-19 pandemic in various countries, especially Indonesia, is the background of this research. This pandemic has hurt people's livelihoods in various fields. These impacts cover the economic, educational, health, social, and religious fields. In handling the impact of Covid-19, collaboration with the government and elements of society is needed, and Islamic philanthropic institutions in charge of zakat management occupy a strategic position. This study seeks to answer the question, how is the contribution of the institution to the welfare of the people who are economically affected by the pandemic. Then, the purpose of this study is to find out how the distribution mechanism of productive zakat is one of the superior products of community empowerment. LAZISNU MWC Kertosono was used as an object of observation and showed the results that, through the program launched, namely business capital financing, it had succeeded in becoming an alternative to improving the welfare of mustahik al-zakat]]>
<![CDATA[Analisis SiLPA Sebagai Alat Ukur Pengelolaan APBD pada Dinas Perindustrian dan Perdagangan Kabupaten Blitar ]]>
<![CDATA[Amelia, Fitri]]>;
<![CDATA[Khoiriawati, Novi]]>
<![CDATA[ Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri ]]>
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DOI: 10.30762/almuhasib.v2i1.141
<![CDATA[Funds and Budget Calculation Excess Remaining (SiLPA) is the difference in funding from the realization of the revenues and expenditures for one period. The existence of SILPA in a period indicates the excess remaining financing in that period. The objective of this research was to analyze the performance of APBD management and found out the causes of SILPA in the period 2016 – 2020. This research was carried out at the Department of Industry and Trade of Blitar Regency using descriptive qualitative methods. Data collection techniques were carried out by observation, interviews, and documentation. The results showed that the performance of APBD management was good and efficient. Meanwhile, the existence of SILPA was due to the efficiency of spending and exceeding income. Keywords : APBD, SiLPA]]>
<![CDATA[Analisis Sistem Pelaporan Keuangan dalam Pengelolaan Dana Infaq dan Shadaqah ]]>
<![CDATA[Anggraini, Reni Dwi Nur]]>;
<![CDATA[Prastyaji, Arif Nur]]>;
<![CDATA[Gusra, Rakha Aiman]]>;
<![CDATA[Damayanti, Risca Evi]]>
<![CDATA[ Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri ]]>
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DOI: 10.30762/almuhasib.v2i1.152
<![CDATA[This study aims to analyze the financial reporting system impacts the management of Infaq and Shadaqah funds. The method used in this research is literature study, which is one method of collecting library data, reading and taking notes, and processing research materials. The journals under study are journals from 2015–2021. This research is addressed to the Infaq and Sadaqah Management Institute, which has been registered and has received permission from the government. Based on the results of the analysis, two of the four journals studied have implemented a financial reporting system based on PSAK 109. While the other two have not implemented PSAK 109, the factor that causes this is that the Amil Zakat Institution separates the Statement of Changes Fund and presentation in different financial statements. Keywords: Financial Statements, Infaq, Sadaqah.]]>
<![CDATA[Analisis Teknikal Saham Kalbe Farma dengan Menggunakan Moving Average Convergence Divergence dan Stochastic Ocillator Selama Pandemi Covid-19 Periode 2020-2021 ]]>
<![CDATA[Mustaqim, M.]]>;
<![CDATA[Putrihadiningirum, Devika Cherly]]>;
<![CDATA[Wahyuningtiyas, Nanik]]>
<![CDATA[ Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri ]]>
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DOI: 10.30762/almuhasib.v2i1.186
<![CDATA[The purpose of this study is to provide information to assist you in making decisions to buy or sell stock prices by analyzing the stock performance of Kalbe Farma. The moving average convergence indicators and the stochastic oscillator shows that Kalbe Farma is a pharmaceutical company with an excellent opportunity during the Covid-19 pandemic. This research is a descriptive study using secondary data on Kalbe Farma's stock price, while the population in this study is the total stock price of PT. Kalbe Farma. The sample in this study is the stock price of Kalbe Farma for the 2020-2021 period. The result of this study is that the Kalbe Farma Company did not experience a significant difference in share prices during the Covid-19 pandemic. The moving average convergence also shows that Kalbe Farma's stock has two golden crosses and three death crosses. This indicator means a signal to sell shares three times and buy shares twice from 2020 to 2021. The stochastic oscillator gives five oversold signals where investors have a good opportunity to buy shares and three overhold signals where investors have an excellent chance to sell their shares. Tujuan dari penelitian ini adalah untuk memberikan informasi untuk membantu Anda dalam mengambil keputusan untuk membeli atau menjual harga saham dengan menganalisis kinerja saham Kalbe Farma. Indikator konvergensi moving average dan stochastic oscillator menunjukkan bahwa Kalbe Farma merupakan perusahaan farmasi dengan peluang yang sangat baik selama pandemi Covid-19. Penelitian ini merupakan studi deskriptif dengan menggunakan data sekunder harga saham Kalbe Farma, sedangkan populasi dalam penelitian ini adalah total harga saham PT Kalbe Farma. Sampel dalam penelitian ini adalah harga saham Kalbe Farma periode 2020-2021. Hasil penelitian menunjukkan bahwa harga saham perusahaan Kalbe Farma tidak mengalami perbedaan yang signifikan selama pandemi Covid-19. Konvergensi moving average juga menunjukkan bahwa saham Kalbe Farma memiliki dua golden cross dan tiga death cross. Indikator ini merupakan sinyal untuk menjual saham sebanyak tiga kali dan membeli saham sebanyak dua kali dalam medio 2020 hingga 2021. Stochastic oscillator memberikan lima sinyal oversold di mana investor memiliki peluang bagus untuk membeli saham dan tiga sinyal overhold di mana investor memiliki peluang bagus untuk menjual sahamnya.]]>
<![CDATA[Indikasi Moral Hazard dan Strategi Mitigasi Risiko dalam Pembiayaan Mudharabah pada Perbankan Syariah di Indonesia ]]>
<![CDATA[Rahardiansyah, Risal Fadhil]]>;
<![CDATA[Purnamaputra, Muhammad Zulkarnaen]]>;
<![CDATA[Dhea, Putri Ayu]]>;
<![CDATA[Wilujeng, Putri Sasya]]>
<![CDATA[ Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri ]]>
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DOI: 10.30762/almuhasib.v2i1.188
<![CDATA[Mudharabah financing contract is one of the main products of sharia banking. As a contract that relies on cooperation, it is required in this contract to include the agreement and the necessary conditions between the fund owner and the fund manager at the beginning of the agreement. This study aims to explore and reveal the existence of Moral Hazard in Mudharabah financing in Indonesia’s Islamic Banking as well as the risk mitigation strategies that can be carried out. The systematic literature review (SLR) method is used in this study with the aim of collecting records on the occurrence of Moral Hazard that has occurred in Islamic Banking in Indonesia. The data is presented in a qualitative descriptive manner with the object of research being several Islamic banks in Indonesia. Based on the research that has been done, there are internal and external factors that can cause moral hazard. One of the risk mitigation strategies that can be carried out is the Early Warning System Before Transaction, which is to tighten the feasibility analysis of potential customers with on site monitoring.. Keywords: Moral Hazard; Risk Mitigation; Mudharabah; Sharia Bank]]>
<![CDATA[Kualitas Rumusan Misi dan Kinerja Keuangan pada Perusahaan LQ45 yang terdaftar di Bei Tahun 2019 ]]>
<![CDATA[Faizal]]>;
<![CDATA[Kusumawardhany, Sayekti Indah]]>
<![CDATA[ Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri ]]>
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DOI: 10.30762/almuhasib.v2i1.193
<![CDATA[The success or setback of the company cannot be separated from the company's own policy in seeing an opportunity and taking action every time, it encounters obstacles. So strategic management is needed as a tool to assist companies in recognizing opportunities and threats from outside as well as company advantages and shortcomings that must be improved. Mission generally describes how the vision will be achieved. With a strong and appropriate foundation, the company will develop optimally and directed. To read the company's performance in order to assess the implementation of strategic management, researchers use financial ratio analysis. One of the ratios used is Return on Assets (ROA). Return on Assets shows the company's ability to use all of its assets to generate profits. The financial report data used in this study are the financial statements of companies that are included in the IDX LQ45 list in 2019. The results from similar studies show inconsistent results in each condition and case. In this study, it was found that good company performance is not directly related to the mission statement. The company has had good performance but it is not directly manifested in the vision statement. Keberhasilan atau kemunduran perusahaan tidak lepas dari kebijakannya dalam melihat peluang, dan langkahnya dalam mengambil tindakan setiap menghadapi kendala. Maka dari itu, diperlukan strategic manajemen sebagai alat untuk membantu perusahaan dalam mengenali peluang dan ancaman dari luar, serta kelebihan dan kekurangan perusahaan yang harus diperbaiki dari dalam. Pada umumnya, misi menggambarkan bagaimana cara mewujudkan visi. Dengan fondasi yang kuat dan tepat, perusahaan akan berkembang secara optimal dan terarah. Untuk membaca kinerja perusahaan dalam rangka menilai implementasi manajemen strategis, peneliti menggunakan analisis rasio keuangan. Salah satu rasio yang digunakan adalah Return on Assets (ROA). Pengembalian Aset menunjukkan kemampuan perusahaan dalam menggunakan semua asetnya untuk menghasilkan keuntungan. Data laporan keuangan yang digunakan dalam penelitian ini adalah laporan keuangan perusahaan yang masuk dalam daftar IDX LQ45 tahun 2019. Hasil dari penelitian serupa menunjukkan hasil yang tidak konsisten dalam setiap kondisi dan kasus. Dalam penelitian ini ditemukan bahwa kinerja perusahaan yang baik tidak berhubungan langsung dengan pernyataan misi. Perusahaan telah memiliki kinerja yang baik tetapi tidak secara langsung dimanifestasikan dalam pernyataan visi.]]>
<![CDATA[Pengaruh Kepercayaan dan Tingkat Pendapatan terhadap Minat Menabung Di KSPPS BMT Mandiri Artha Syariah Sumberrejo ]]>
<![CDATA[Mundhori]]>;
<![CDATA[Rohmah, Faizatur]]>
<![CDATA[ Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri ]]>
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DOI: 10.30762/almuhasib.v2i1.194
<![CDATA[The Trust and the daily income rate are one of several factors influencing the people’s interest in saving. So, this study's purpose is to determine the level of trust and income either partially or simultaneously on the interest in saving at KSPPS BMT Mandiri Artha Syariah Sumberrejo. This study uses a quantitative method to analyze the primary and secondary data, consisting of trust, income level, and interest in saving. The analytical method used is multiple linear regression analysis. The results show that the trust and the income rate have a significant and positive effect on interest in saving. The magnitude of the influence of trust and income rate on interest in saving is 0.290 or 29%, this value is indicated by the coefficient of determination (R Square), and the rest (71%) is influenced by other variables not examined in this study. Tingkat kepercayaan dan tingkat pendapatan harian adalah salah satu dari beberapa faktor yang mempengaruhi minat masyarakat untuk menabung. Jadi, tujuan penelitian ini adalah untuk mengetahui pengaruh tingkat kepercayaan dan pendapatan masyarakat terhadap minat menabung di KSPPS BMT Mandiri Artha Syariah Sumberrejo. Penelitian ini menggunakan metode kuantitatif untuk menganalisis data primer dan sekunder, yang terdiri dari tingkat kepercayaan, tingkat pendapatan, dan minat menabung. Metode analisis yang digunakan adalah multiple-linear regression analysis. Hasil penelitian menunjukkan bahwa kepercayaan dan tingkat pendapatan memiliki efek yang signifikan dan positif terhadap bunga menabung. Besarnya pengaruh trust dan income rate terhadap bunga menabung adalah 0,290 atau 29%, nilai ini ditunjukkan dengan koefisien determinasi (R Square), dan sisanya (71%) dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.]]>
