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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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Analisis Sistem Pelaporan Keuangan dalam Pengelolaan Dana Infaq dan Shadaqah Anggraini, Reni Dwi Nur; Prastyaji, Arif Nur; Gusra, Rakha Aiman; Damayanti, Risca Evi
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.v2i1.152

Abstract

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.
Analisis Teknikal Saham Kalbe Farma dengan Menggunakan Moving Average Convergence Divergence dan Stochastic Ocillator Selama Pandemi Covid-19 Periode 2020-2021 Mustaqim, M.; Putrihadiningirum, Devika Cherly; Wahyuningtiyas, Nanik
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.v2i1.186

Abstract

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.
Indikasi Moral Hazard dan Strategi Mitigasi Risiko dalam Pembiayaan Mudharabah pada Perbankan Syariah di Indonesia Rahardiansyah, Risal Fadhil; Purnamaputra, Muhammad Zulkarnaen; Dhea, Putri Ayu; Wilujeng, Putri Sasya
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.v2i1.188

Abstract

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
Kualitas Rumusan Misi dan Kinerja Keuangan pada Perusahaan LQ45 yang terdaftar di Bei Tahun 2019 Faizal; Kusumawardhany, Sayekti Indah
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.v2i1.193

Abstract

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.
Pengaruh Kepercayaan dan Tingkat Pendapatan terhadap Minat Menabung Di KSPPS BMT Mandiri Artha Syariah Sumberrejo Mundhori; Rohmah, Faizatur
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.v2i1.194

Abstract

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.
Influence of Cash Flow and Net Profit on Stock Price Fatmawatie, Naning
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.v3i1.197

Abstract

The value of the company will be reflected in its share price, so the stock price can be said to be a measure of the company's success. In addition, it can also be seen through the condition of profits and cash flow turnover. The better the company's performance, the share price will increase, so it is natural for issuers to maintain their share prices because they reflect the actual condition of the company. This study aims to analyze the effect of operating cash flow, investment cash flow, funding cash flow, and net income on stock prices. This type of research is quantitative associative. The population in this study is the financial statements of the company Kalbe Farma Tbk. the 2013-2020 period, while the samples taken are all financial reports at the company Kalbe Farma Tbk. period 2013-2020 and the sampling was taken through a saturated sample (non-purposive sampling). The results of this study indicate that partially and simultaneously the variables of operating cash flow, investment cash flow, funding cash flow, and net income do not affect stock prices. This study does not support the theory put forward by Wetson and Bridgham, that the higher the earnings per share provided by the company, the higher the return. Harga saham adalah salah satu ukuran keberhasilan perusahaan karena merupakan cerminan dari nilai perusahaan. Selain harga saham, keberhasilan juga dapat dilihat melalui kondisi laba dan perputaran arus kas. Semakin baik kinerja perusahaan, maka harga saham akan meningkat. Penelitian ini bertujuan untuk menganalisis pengaruh arus kas operasi, arus kas investasi, arus kas pendanaan, dan laba bersih terhadap harga saham. Jenis penelitian ini adalah kuantitatif-asosiatif. Populasi dalam penelitian ini adalah laporan keuangan perusahaan Kalbe Farma Tbk. periode 2013-2020, sedangkan sampel yang diambil adalah seluruh laporan keuangan perusahaan Kalbe Farma Tbk. periode 2013-2020 dan pengambilan sampel diambil melalui sampel jenuh (non-purposive sampling). Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan variabel arus kas operasi, arus kas investasi, arus kas pendanaan, dan laba bersih tidak mempengaruhi harga saham. Penelitian ini tidak mendukung teori yang dikemukakan oleh Wetson dan Bridgham, bahwa semakin tinggi laba per saham yang diberikan oleh perusahaan, semakin tinggi pengembaliannya.
Pemberdayaan Masyarakat Kampung Tua Kota Batam melalui Program Corporae Social Responsibility (CSR) PT. Pertamina Patra Niaga DPPU Hang Nadim Lestari, Resti
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.v2i1.202

Abstract

Empowerment aims to create community independence, and to achieve the development of a village. This concept of empowerment is then better known as community development (community empowerment). The concept of community empowerment is the offer of a development planning process that relies on the participation and ability of local communities. for this purpose, PT. Pertamina Patra Niaga DPPU Hang Nadim initiate the Kelong Tangguh as an empowerment program for the Kampung Terih fishing group and implementing it in 2021. This program aims to provide additional income for fishermen and provide fishing innovations for the Kampung Terih fishermen group. The Terihindo Jaya Lestari Fishermen Group is a group that carries out empowerment. Seno, from Kampung Terih, is the leader of this group of fishermen, consisting of seventeen men. Mostly, the member of this group is from Malays ethnicity. The discussion about community empowerment programs in Kampung Terih can be analyzed into physical and nonphysical dimensions of empowerment. The implementation of the CSR program in Kampung Terih is the first thing to do by carrying out economic activities such as fish restocking and fish farming using KJA (Floating Net Cages). Meanwhile, the social activities carried out are increasing economic empowerment capacity through group cash. Pemberdayaan bertujuan untuk menciptakan kemandirian masyarakat, sehingga tercapai pembangunan suatu desa. Konsep pemberdayaan ini Kemudian lebih dikenal dengan istilah community development (pemberdayaan masyarakat). Konsep pemberdayaan masyarakat adalah tawaran suatu proses perencanaan pembangunan yang bertumpu pada partisipasi dan kemampuan masyarakat lokal. Program Kelong Tangguh merupakan program pemberdayaan kelompok nelayan Kampung Terih yang dilaksanakan sejak tahun 2021. Program ini bertujuan memberikan tambahan penghasilan bagi nelayan dan memberikan inovasi penangkapan ikan bagi kelompok nelayan Kampung Terih. Kelompok Nelayan Terihindo Jaya Lestari merupakan kelompok yang melakukan pemberdayaan. Kelompok nelayan ini berjumlah sebanyak 17 orang yang di ketuai oleh tokoh masyarakat Kampung Terih yaitu Seno. Kelompok ini terdiri dari nelayan dengan mayoritas suku melayu. Pembahasan mengenai program pemberdayaan masyarakat yang ada di Kampung Terih dapat dianalisa menjadi dimensi pemberdayaan yang fisik dan nonfisik. Penerapan program CSR di Kampung Terih merupakan hal yang baru pertama kali dilakukan dengan melakukan kegiatan ekonomi seperti restocking ikan dan pembudidayaan ikan menggunakan KJA (Keramba Jaring Apung). Sementara kegiatan sosial yang dilakukan adalah peningkatan kapasitas pendayaan ekonomi melalui kas kelompok.
Cryptocurrency: An Islamic Finance Perspective Nabeel. K, Mohammed; Sumathy, M.
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.v3i1.237

Abstract

The popularity of virtual currencies has increased markedly in recent years. Seminars and conferences have explored the properties and sustainability of cryptocurrencies. Some argue that an alternative to the current fiat currency system would be beneficial, as it would not mandate the use of a bank account, tax payments, or audits as do the said cryptocurrencies. Alternative methods of payment, aside from those commonly accepted like cash, checks, and DD, have been claimed to enable tax and auditing avoidance. However, this view has been contested, given the potential negative impact on the economy and the government budget. The present study addresses the challenges and limitations involved in considering bitcoins to be halal. It has been determined that cryptocurrencies are not considered Halal in Islam because they lack intrinsic value and are subject to significant regulatory oversight. Popularitas mata uang virtual telah meningkat pesat dalam beberapa tahun terakhir. Seminar dan konferensi telah mengeksplorasi properti dan keberlanjutan mata uang kripto. Beberapa orang berpendapat bahwa alternatif dari sistem mata uang fiat saat ini akan bermanfaat, karena tidak mengharuskan penggunaan rekening bank, pembayaran pajak, atau audit seperti halnya mata uang kripto. Metode pembayaran alternatif, selain dari yang umum diterima seperti uang tunai, cek, dan DD, telah diklaim memungkinkan penghindaran pajak dan audit. Namun, pandangan ini telah diperdebatkan, mengingat potensi dampak negatifnya terhadap ekonomi dan anggaran pemerintah. Penelitian ini membahas tantangan dan keterbatasan yang terlibat dalam mempertimbangkan bitcoin sebagai sesuatu yang halal. Telah ditetapkan bahwa mata uang kripto tidak dianggap halal dalam Islam karena tidak memiliki nilai intrinsik dan tunduk pada pengawasan regulasi yang signifikan.
An Application of Fintech for A Modern Islamic Financial Industry: Challenges and Practical Solutions Ajib, Wan Hasanah Megat
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.v2i2.238

Abstract

Fintech can be defined as a digital financial service by using sophisticated technologies through software systems. This paper aims to define Fintech in an understandable definition. This study also attempts to find out the challenges of Fintech application in the modern Islamic financial industry. Then, practical solutions are recommended in this paper to address the arising current challenges to ensure the maximization of Fintech usage in a modern Islamic financial industry. This paper relies on past literature, past studies, published reports, online news, and official website portals related to the topic. The qualitative method is used for this study by reviewing the collected past literature reviews to achieve the objective of the research. Hence, the findings revealed that there are 12 challenges of Fintech application encountered by the Islamic financial industry; ; (1) Regulation framework; (2) Human resources; (3) Sharia-compliant issue; (4) Security risk; (5) High competition from Fintech Firms; (6) Clients’ and Investors’ trust; (7) Adaptation of new Fintech tools; (8) Government support; (9) Lack of IT skills by the client; (10) Lack of technology and capital venture; (11) Islamic Financial Business Model and its management; and lastly (12) Penetration of international market. Next, practical solutions are suggested for every Fintech challenge to achieve the second research objective of this paper. The practical solutions are targeted to the national and global policymakers. This paper helps to improve Fintech usage in the Islamic financial industry with the latest sophisticated technologies to be able to sustain in the market while maintaining its reputation.
Technical Efficiency of Indonesian Sharia Banks: A Data Envelopment Analysis Approach Ulkhaq, M. Mujiya
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.v3i1.242

Abstract

The existence of competition among sharia banks is one of the effects that occur with the development of sharia banks. The purpose of this study is to analyze the efficiency of Sharia banks in Indonesia. Understanding efficiency is important because if banks are always operating at full efficiency, the fewer inputs they use, the greater the output they achieve. Output is measured by total earning assets, while the inputs used are total deposits and total operating expenses. A data envelopment analysis with input-oriented and variable returns to scale is used to achieve the objective. The result shows that of the twelve Sharia banks studied, four are considered to be the most efficient.   Adanya persaingan antar bank syariah merupakan salah satu dampak yang terjadi dengan berkembangnya bank syariah. Tujuan dari penelitian ini adalah untuk menganalisis efisiensi bank syariah di Indonesia. Memahami efisiensi menjadi penting karena jika bank selalu beroperasi pada tingkat efisiensi penuh, maka semakin sedikit input yang mereka gunakan, semakin besar output yang mereka capai. Output diukur dengan total aktiva produktif, sedangkan input yang digunakan adalah total simpanan dan total biaya operasional. Untuk mencapai tujuan tersebut, digunakan analisis data envelopment dengan pendekatan input-oriented dan variable returns to scale. Hasilnya menunjukkan bahwa dari dua belas bank syariah yang diteliti, empat bank dianggap paling efisien.

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