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Budgeting: Jurnal Akuntansi Syariah
Published by IAIN Syaikh Abdurrahman Siddik Bangka Belitung
ISSN : -     EISSN : 28100301     DOI : https://doi.org/10.32923/bdg.v4i2
Core Subject : Religion, Education, Social,
Religion Education Social Sciences
Budgeting: Jurnal Akuntansi Syariah specializes in Islamic accounting, financial accounting, audit accounting, tax accounting, public sector accounting, capital market, investment, management and sharia business and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines with various approaches of normative, philosophy, history, sociology, anthropology, theology, psychology, economics and is intended to communicate the original researches and library research on the subject.
Arjuna Subject : Umum - Umum
Articles 57 Documents
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Pengaruh Kecukupan Modal, Likuiditas dan Profitabilitas terhadap Kinerja Keuangan pada Perusahaan BUMN yang Terdaftar di IDX-MES BUMN 17 Wati, Sintia; Habibi, Azwar
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 2 (2025): Budgeting: Jurnal Akuntansi Syariah, Desember 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/34q51477

Abstract

In this study, Financial Performance is calculated using Return On Asset (ROA). The source is obtained from secondary data in the form of annual data that can be obtained from the BUMN website. The population used is the financial reports of BUMN companies listed on IDX-MES BUMN 17 with a sample in the form of 42 financial reports. The purpose of this investigation is to test the result of capital adequacy, The impact of profitability and liquidity on financial performance in BUMN companies listed on IDX-MES BUMN 17. The results of the partial t-test indicate that Capital Adequacy, Liquidity, and Profitability have a significant effect on financial performance. Meanwhile, the F-test's findings analysis indicate that capital adequacy, liquidity and profitability have a simultaneous effect on Financial Performance. 
Pengaruh Komitmen Afektif dan Work Related Stress terhadap Auditor Turnover Intention Utama, Fikri Rizki; Rohman, Fatkhur
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 2 (2025): Budgeting: Jurnal Akuntansi Syariah, Desember 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/d2vt8z17

Abstract

Human Resources (HR) play a crucial role in the sustainable development of a company. Public Accounting Firm (KAP) partners need to maintain turnover intentions to enhance auditor staff loyalty. The purpose of this study was to obtain empirical evidence on the influence of affective commitment and work-related stress on auditor turnover intention. The research method employed a survey. The convenience sampling method was chosen for the sampling technique, with the criteria being public accountants working at KAPs in Bandar Lampung City. The data used in this study were primary data collected through questionnaires. The Smart-PLS version 3.3.9 was used to process the collected primary data. The results showed a significant negative effect of affective commitment on auditor turnover intention. However, work-related stress had no effect on auditor turnover intention. The two independent variables in this study explained 50.7% of the external auditor turnover intention phenomenon, emphasizing the importance of understanding the behavior of public accountants working at KAPs. Suggestions for further studies include expanding the scope of independent variables influencing auditor turnover intention, such as auditor performance or job satisfaction. Thus, the results of this study can be the initial foundation for more in-depth research related to auditor turnover intention.
Implementasi PSAK 107 (Sewa Menyewa) pada Pencatatan Keuangan di Hotel Apri Inn Syariah Pangkalpinang Ramadani, Mutiara; Rizki; Ulyah, Himmatul
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 2 (2025): Budgeting: Jurnal Akuntansi Syariah, Desember 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/e2bstz18

Abstract

This study aims to implement PSAK 107 in the financial records of the Apri Inn Syariah Pangkalpinang Hotel and identify obstacles in its implementation. The method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the recording of rental income transactions in hotels is still done manually and is not fully in accordance with PSAK 107, especially in the aspects of recognition, measurement, presentation, and disclosure of ijarah transactions. The main obstacles in implementing this standard include the lack of management understanding of sharia accounting, limited competent human resources, and the unavailability of a technology-based recording system. Therefore, it is recommended that hotels immediately implement financial records in accordance with PSAK 107 to improve transparency and accuracy of financial reports and ensure compliance with sharia accounting principles.
Produk, Promosi, Pengetahuan dan Minat Mahasiswa Berinvestasi Syariah Rudianto, Nur Ahmad Ricky; Abdani, Fadlil
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 2 (2025): Budgeting: Jurnal Akuntansi Syariah, Desember 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/f2e0hg04

Abstract

This study aims to determine the effect of products, promotions, and knowledge on students’ interest in investing in sharia. This study is a quantitative study with primary data and survey method. Respondents in this study were students at the Faculty of Economics and Business, Bangka Belitung University and the Faculty of Sharia and Islamic Economics, IAIN Syaikh Abdurrahman Siddik Bangka Belitung. The results showed that the type of product with a sig value of 0.00 is smaller than 0.05 so it is significant, meaning the type of product influences students' interest in investing in sharia. The significance value of promotion is 0.00 is smaller than 0.05 so it is significant, meaning promotions influence students' interest in investing in sharia. The sig value of knowledge is 0.426 greater than 0.05 so it is not significant, meaning knowledge does not influence students’ interest in investing in sharia. For simultaneous testing, the sig value of 0.00 is smaller than 0.05 so it is significant, meaning products, promotions, and knowledge influence students' interest in investing in sharia. The results of this study explain that the more investment product options and the more promotions about sharia investments, the more it will increase students' interest in investing in sharia. Meanwhile, knowledge about sharia investment turns out to have no effect on students' decisions to invest in sharia.
Apakah Perusahaan dengan ESG Tinggi Memiliki Kinerja Keuangan yang Lebih Baik? Renfiana, Lilis; Hendri, Loni; Idaman, Northa
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 2 (2025): Budgeting: Jurnal Akuntansi Syariah, Desember 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/yg7gdg69

Abstract

Environmental, Social, and Governance (ESG) issues have gained global prominence in sustainable investing, yet empirical evidence on their relationship with corporate profitability in emerging markets like Indonesia remains limited and inconsistent. This study examines differences in profitability, measured by Return on Assets (ROA), among companies with varying ESG performance categories on the Indonesia Stock Exchange. A comparative quantitative method was applied to a sample of 84 companies classified into three ESG categories (Good, Medium, Poor) based on Sustainalytics scores. Data analysis employed descriptive statistics, Shapiro-Wilk normality test, and the non-parametric Kruskal-Wallis test. The results revealed no statistically significant differences in ROA among the three ESG groups (H = 4.452, p = 0.108). An interesting finding emerged from the numerical pattern showing the "Poor" ESG group achieved the highest average ROA (6.38%), followed by the "Medium" (4.99%) and "Good" (4.75%) groups. This study concludes that no significant relationship exists between ESG performance and short-term profitability in the context of Indonesia's capital market. The research implications highlight the importance of long-term perspectives in ESG integration and the need for strategic approaches that consider the specific characteristics of emerging markets.
Pengaruh Besar Upah dan Lingkungan Kerja terhadap Kualitas Kinerja Karyawan Bank Syariah: Studi Pada Bank Syariah Kota Metro Lampung Setia Budi, Akbar; Ambar Wati, Diana
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 2 (2025): Budgeting: Jurnal Akuntansi Syariah, Desember 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/mymnmh41

Abstract

This study aims to analyze the influence of wages and work environment on the quality of employee performance in Islamic banks in Metro City, Lampung by using a quantitative approach and using multiple linear regression methods. A total of 30 respondents were selected through purposive sampling techniques. Hypothesis testing was carried out with t-test and F-test and calculation of the coefficient of determination (R²). The results of this study show that the work environment has a positive and significant influence on employee performance, while the amount of wages does not have a significant effect. This means that the improvement of employee performance is more determined by the conditions of a comfortable work environment, good social relationships, and adequate support of work facilities compared to the amount of wages received. Simultaneously, the amount of wages and the work environment had a significant effect on employee performance, with the ability to explain the variation in performance of 65.6%, while the rest were influenced by other factors such as motivation, leadership, and job satisfaction. Thus, efforts to improve employee performance should be focused on creating a conducive work environment that supports productivity.
Analisis Kinerja Keuangan Pada PT Pelayaran Tonasa Lines Alief Kirana Ramdhana, Muh; Sahade; Nurafiah
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 2 (2025): Budgeting: Jurnal Akuntansi Syariah, Desember 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/w2v37g94

Abstract

This study aims to (1) Analyze how the financial performance of PT Pelayaran Tonasa Lines in 2021-2023 is based on the industry average ratio standard. (2) Analyze how the financial performance of PT Pelayaran Tonasa Lines in 2021-2023 is based on the Decree of the Minister of BUMN No. KEP 100/MBU/2002. There are four variables in this study, namely the liquidity ratio, activity ratio, profitability ratio and solvency ratio. The population in this study is the financial report of PT Pelayaran Tonasa Lines and the sample is in the form of the balance sheet and profit and loss report of PT. Pelayaran Tonasa Lines for the period 2021-2023. The data collection technique used is documentation which includes secondary data. The data analysis technique used in this study is quantitative descriptive.The results of this study show that based on industry standards, the current ratio has increased from year to year, but has only been able to exceed the industry standard in 2023, which is 229%, indicating that the company is increasingly able to meet its short-term obligations. Likewise, equity to assets is able to exceed the industry standard, which is 39% in 2021 to 2023, indicating that the company relies more on equity than debt. However, the total asset turnover ratio (TATO) and Return on Equity (ROE) from 2021 to 2023 are still below the industry average, indicating that operational efficiency and profitability still need to be improved. Meanwhile, in terms of assessment based on the Decree of the Minister of SOEs, the company's assessment score has increased from 67.85% (category A) in 2021, to 83.92% (category AA) in 2022, and reached 89.28% (category AA) in 2023. This reflects an increase in the company's financial health which is quite good or healthy according to SOE standards.

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