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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 107 Documents
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Pengaruh Insider Ownership terhadap Nilai Perusahaan dengan Kebijakan Hutang sebagai Variabel Intervening : (Studi Pada Perusahaan non Perbankan yang Terdaftar di BEI) Ristianti, Aris Risna
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 1 (2021)
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.v1i1.67

Abstract

Penelitian ini termasuk jenis penelitian explanatory research. Pengumpulan data dilakukan dengan cara dokumentasi berupa laporan keuangan tahunan perusahaan non perbankan yang telah dipublikasikan di BEI tahun 2013 dengan meneliti sejumlah 179 perusahaan non perbankan yang terdaftar di Bursa Efek Indonesia selama tahun 2013 dengan kriteria memiliki insider ownership. Penelitian ini menggunakan analisis jalur (path analysis). Pengujian hipotesis menggunakan uji t dengan signifikansi 5%, serta pengujian analisis menggunakan alat bantu program SPSS 16.0. Hasil pengujian hipotesis menunjukkan bahwa (1) insider ownership berpengaruh negatif terhadap kebijakan hutang, (2) kebijakan hutang berpengaruh positif terhadap nilai perusahaan, dan (3) terdapat pengaruh positif antara insider ownership terhadap nilai perusahaan melalui kebijakan hutang sebagai variabel intervening. Penelitian ini memiliki keterbatasan yaitu penelitian ini hanya menggunakan insider ownership sebagai variabel independen tanpa melibatkan variabel lain yang juga memiliki pengaruh terhadap nilai perusahaan, dan tahun pengamatan yang terlalu singkat yaitu 1 tahun. Oleh karena itu, untuk penelitian selanjutnya diharapkan dapat menambahkan variabel lain yang kemungkinan mempengaruhi nilai perusahaan seperti kepemilikan institusional, kebijakan dividen dan kinerja keuangan untuk lebih mendapatkan hasil yang lebih representatif
Pengaruh Profitabilitas dan Kesempatan Investasi terhadap Kebijakan Deviden melalui Likuiditas sebagai Variabel Moderasi Widyawati, Rika
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 1 (2021)
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.v1i1.68

Abstract

This study aims to determine the direct effect of profitability and investment opportunity set toward dividend policy and the indirect effect of profitability and investment opportunity set toward dividend policy through liquidity as moderating variable. This research is explanatory. The data collection was done by using documentation in the form of annual financial statements at a registered company listed on the index Kompas 100 period 2010-2012. This study uses path analysis. The results of hypothesis testing showed that: (1) Profitability had no effect on dividend policy, (2) Profitability had a positive effect on dividend policy through liquidity as moderating variable, and (3) Investment opportunity set had no effect on dividend policy, (4) Investment opportunity set had a positive effect on dividend policy through liquidity as moderating variable. This study has limitations in that the company who search had good liquidity, good fundamentals, and finances so the company pays high dividends although had low profitability. Therefore, further studies are expected to be able to add other variables that may affect the dividend policy
Rekognisi Pemberdayaan Ekonomi Masyarakat Berbasis Zakat Community Development di Lembaga Amil Zakat Al-Azhar Surabaya Dikuraisyin, Basar; Dewi, Firda Adilah
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 2 (2021)
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.v1i2.69

Abstract

We cannot underestimate the potential of ZISWAF funds (Zakat, Infaq, Alms, and Waqf) among Muslims in Indonesia. In the last 10 years, almost all of the emergence of ZISWAF management and channeling agencies in Indonesia have transformed itself into a new business competition. Many factors cause or underlie the emergence of ZISWAF management institutions which are quite complex. Besides the significant economic growth and the religious awareness of the Muslim middle class and above, the management of ZISWAF funds in Indonesia is still classified as traditional. The purpose of writing this journal is to find out about how zakat managers utilize the existing ZISWAF funds for people who need them and of course, they are right on target. So that later there will be many people or muzakki who believe that the funds they have provided are well managed by the zakat management institution. In addition, another goal is for the community to feel the impact of this empowerment so that the community can be more effective, for example with this empowerment program, where initially the community could not develop the skills they had with the assistance and training from this program, the community would later more able to generate their income. That way the unemployment rate and poverty in the community will be slightly reduced.
Studi Analisis Terhadap Faktor Risiko Pembiayaan Musyarakah pada Bank Umum Syariah dan Unit Usaha Syariah Ali, Ismil Yanuar
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 2 (2021)
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.v1i2.70

Abstract

Tujuan penelitian ini guna menganalisis risiko terkait penggunaan sistem pembiayaan musyarakah pada bank umum syariah dan unit usaha syariah yang berada di Indonesia. Metode penelitian berupa research library yaitu menggunakan sumber-sumber dari ebook, jurnal dan sumber dari internet lainnya. Fokus penelitian ini terkait risiko pembiayaan musyarakah dan faktor-faktornya pada perbankan syariah dan unit usaha syariah. Adapun analisis data yang digunakan berdasarkan pada laporan keuangan yang diterbitkan di website resmi OJK yang diolah pada tahun 2016 hingga bulan Januari tahun 2020. Hasil data yang menunjukkan bahwa rasio terhadap risiko pembiayaan musyarakah tahun 2016 pada sistem perbankan syariah di Indonesia mengalami kenaikan hingga tahun 2018. Namun mengalami penurunan jumlahnya pada tahun 2019 sampai tahun 2020. Hal tersebut tentunya disebabkan oleh banyak faktor yang mempengaruhinya. Jenis pembiayaan sistem bagi hasil musyarakah memiliki beberapa syarat-syarat yang pastinya menguntungkan kedua belak pihak yang bekerja sama, baik dari segi pendapatan hingga modal. Oleh karena itu, sebelum melakukan kontrak kerja sama, kedua belah pihak dianjurkan untuk menganalisis risiko pembiayaan yang kemungkinan dapat terjadi.
Pengaruh Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Variabel Moderasi Transparansi dalam Perspektif Akuntansi Syariah Saka, Dijan Novia; Istighfa, Rieva Madyna
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 2 (2021)
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.v1i2.71

Abstract

Tax avoidance and transparency activities influence the value of the company because taxation is a reduction of profits. The smaller the profit obtained, the greater the tax paid. On the one hand, if the level of transparency of the company is high, it can reduce the level of managerial opportunistic behavior. So that the impact of this will benefit the company and its shareholders. This study aims to examine how the impact of tax avoidance and transparency on company value. Where the result is tax avoidance has a significant effect of 0.000 <0.05 and the t-test value of 6.149> 2.048 on the company's value, so the tax avoidance variable has a significant negative effect on firm value. While transparency has a significant effect of 0.001 <0.05 and for the t-test value of 3,649 > 2,048 on Company Value. So that the transparency of its influence is positive on the value of the company, the higher the level of transparency of the company doing tax avoidance, the higher the value/price of the company.
Pengaruh Laba Akuntansi dan Aliran Kas Operasional Terhadap Nilai Perusahaan pada Perusahaan yang Terdaftar di Jakarta Islamic Index Fatmawatie, Naning
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 2 (2021)
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.v1i2.72

Abstract

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
Evaluasi Strategi Pemasaran Produk bagi Pedagang Kaki Lima Selama Masa Pandemi Covid 19 di Stadion Bangkalan Arisinta, Octaviana
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 2 (2021)
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.v1i2.73

Abstract

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.
Peran Akuntansi dalam Etika Bisnis Islam Harisah; Sahi, Ahmad
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 2 (2021)
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.v1i2.74

Abstract

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
Islamic Philantropy sebagai Alternatif Penyejahteraat Umat melalui Program Zakat Produktif Afandi, Akhmad Jazuli; Nabila, Dian
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 2 (2021)
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.v1i2.75

Abstract

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
Analisis SiLPA Sebagai Alat Ukur Pengelolaan APBD pada Dinas Perindustrian dan Perdagangan Kabupaten Blitar Amelia, Fitri; Khoiriawati, Novi
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 1 (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.v2i1.141

Abstract

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

Page 8 of 11 | Total Record : 107

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