JAS (Jurnal Akuntansi Syariah)
JAS (Jurnal Akuntansi Syariah) was published in print and online by LPPM ISNJ Bengkalis. JAS is expected to add insight into Accounting and Finance, especially Islamic Accounting for academics, practitioners, researchers, policymakers (regulators), and other parties interested in developing accounting knowledge and practice. JAS accepts written contributions from various parties through field research. The JAS topic contains research results and thoughts on Accounting and Finance, especially Islamic Accounting. The main focus of JAS covers several aspects, namely Financial Accounting, Management Accounting, Islamic Accounting and Financial Management, Banking Accounting, Public Sector Accounting, Zakat Accounting, Corporate Governance, Sustainability Reporting, Ethics and Professionalism, Auditing, Capital Market and Investment, Corporate Finance, Accounting Education, Taxation, Accounting Profession, Accounting Information Systems.
Articles
161 Documents
<![CDATA[Pencegahan Fraud Pengadaan Barang Dan Jasa Melalui Whistleblowing System Dan Kesadaran Anti-Fraud ]]>
<![CDATA[Siti Destiah Fitriani]]>;
<![CDATA[Evada Dewata]]>;
<![CDATA[Desi Indriasari]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 6 No 2 (2022): JAS (Jurnal Akuntansi Syariah) - December ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/jas.v6i2.738
<![CDATA[This study aimed to see the effect of the whistleblowing system and anti-fraud awareness on fraud prevention. This research is quantitative research that uses primary data as its data source. The method used in this study was a survey method by distributing questionnaires to 87 respondents who were members of the goods and services procurement committee at the regional apparatus organization (RAO) of Palembang city. Data were analyzed using multiple linear regression with the SPSS 25 tool. The results showed that the whistleblowing system and anti-fraud awareness partially and simultaneously positively and significantly affect preventing fraud in procuring goods and services. The research has implications for RAO Palembang city to improve the implementation of the whistleblowing system. Providing a suggestion box in each RAO Palembang city office so that every party in the organization can report if they see fraud, especially in procuring goods and services. Then the Palembang city RAO can also provide training to all employees to raise awareness and knowledge about the dangers of fraudulent procurement of goods and services.]]>
<![CDATA[Dampak Current Ratio Dan Debt To Equity Ratio Pada Return Saham Dimoderasi Return On Assets ]]>
<![CDATA[Martinus Robert Hutauruk]]>;
<![CDATA[Siti Rohmah]]>;
<![CDATA[Sandi Dharmawan]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 6 No 2 (2022): JAS (Jurnal Akuntansi Syariah) - December ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/jas.v6i2.780
<![CDATA[This study aims to show empirical evidence through analysis of the impact of the current ratio (CR) and debt to equity ratio (DER) on stock returns, return on assets (ROA) being moderated in automotive and component sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This study used a sample of 11 automotive and parts industries listed on the IDX with eight issuers holding sharia shares. The sampling technique uses purposive sampling. Data analysis used linear regression and moderated regression analysis (MRA). This study confirms that CR and ROA positively impact stock returns. However, DER has no impact on stock returns. ROA cannot moderate the relationship between CR and DER on stock returns. This study can be a reference for companies considering CR and ROA conditions as a support for business decisions. This study contributes ideas for investors to invest in stocks in the automotive and component sub-sectors.]]>
<![CDATA[Determinan Laporan Pelaksanaan Anggaran Pendapatan Belanja Daerah ]]>
<![CDATA[Khodijah Ishak]]>;
<![CDATA[Kurniatul Fil Khoirin]]>;
<![CDATA[Brilianza Indra Pratama]]>;
<![CDATA[Muhammad Isa Selamat]]>;
<![CDATA[Muhammad Fadhil Junery]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 6 No 2 (2022): JAS (Jurnal Akuntansi Syariah) - December ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/jas.v6i2.789
<![CDATA[This study aims to analyze the effect of participation, clarity of targets, and budget feedback on the implementation report of the Bengkalis district revenue and expenditure budget (REB). This type of research is quantitative, with primary data in the form of a questionnaire. The population of this study was all elements of the regional secretariat of the Bengkalis district. The sampling technique used purposive sampling so that 60 samples were obtained. The data analysis technique used multiple linear regression with the help of SPPS 25 software. The results showed that participation and clarity of budget targets positively and significantly affected reports on implementing the Bengkalis district REB. Budget feedback does not affect reports on the implementation of the Bengkalis district REB. This research can be used as reference material for further research and the Bengkalis district government reporting the implementation of the REB.]]>
<![CDATA[Kinerja Keuangan Koperasi Sebelum Dan Saat Pandemi Covid-19 Terhadap Sisa Hasil Usaha ]]>
<![CDATA[Nur Rahmanti Ratih]]>;
<![CDATA[Dwi Oktaviana]]>;
<![CDATA[Miladiah Kusumaningarti]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 6 No 2 (2022): JAS (Jurnal Akuntansi Syariah) - December ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/jas.v6i2.806
<![CDATA[This study analyzes the financial performance before and during the covid-19 pandemic on the operating profit. Sources of data come from primary data obtained through interviews and secondary data in the form of financial reports through documentation. The study was carried out using a quantitative descriptive method. Analysis was carried out descriptively regarding financial performance through return on assets (ROA), return on equity (ROE), and cash ratio. The study results show that financial performance before and during the covid-19 pandemic is still below cooperative financial standards and needs to produce operating profit optimally. Cooperative financial performance will have an influence on operating profit in the future. Good financial performance will be able to produce better-operating profits for cooperatives. The financial performance of cooperatives can impact obtaining profits in the future; therefore, cooperatives must manage their assets effectively and efficiently. This study can be a reference for cooperatives in running a business and increasing income.]]>
<![CDATA[Kepemilikan CEO Dalam Hubungan Antara Kebijakan Utang Dan Kebijakan Dividen ]]>
<![CDATA[Amrie Firmansyah]]>;
<![CDATA[Agung Dinarjito]]>;
<![CDATA[Sondy Akbar Ardiansyah]]>;
<![CDATA[Rozano Fikri Andana]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 6 No 2 (2022): JAS (Jurnal Akuntansi Syariah) - December ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/jas.v6i2.826
<![CDATA[This research aims to show the effect of debt policy on dividend policy and the moderating role of chief executive officer (CEO) share ownership in the relationship between debt policy and dividend policy. Data on the financial reports of companies in the non-financial sector listed on the Indonesia Stock Exchange from 2008 to 2020 are used as research data. Research data is sourced from www.idnfinancials.com and the company's official website. The number of samples used in testing this research was 454 observations based on purposive sampling. Data analysis in this research used logistic regression. This research shows the results that debt policy has a negative effect on dividend policy. In addition, CEO share ownership weakens the negative effect of debt policy on dividend policy. This research shows that the Indonesian Financial Services Authority needs to improve governance, especially concerning investment protection on the Indonesian Stock Exchange.]]>
<![CDATA[The Financial Signaling And Internal Factor Company Against To Earning Per Share ]]>
<![CDATA[Yudhi Prasetiyo]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 6 No 2 (2022): JAS (Jurnal Akuntansi Syariah) - December ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/jas.v6i2.836
<![CDATA[This research aims to determine the results of financial signal testing as indicated by return on equity (ROE) and liquidity and then the internal company as indicated by company size and audit quality on earnings per share (EPS). The research method used is quantitative. The population of this study is consumer goods companies, totaling 180 companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The sample selection technique uses purposive sampling. The data analysis technique uses multiple linear regressions with the IBM SPSS 25 tool. The results show that return on equity, firm size and audit quality affect earnings per share. However, liquidity does not affect earnings per share. This research can be a source of reference for further research. Then it can also be a source of reference for companies in improving financial performance in maintaining the company's existence in the capital market and the maximum consistency of business development to satisfy the principles.]]>
<![CDATA[Pengaruh Intellectual Capital Terhadap Profitabilitas Dalam Perspektif Syariah ]]>
<![CDATA[Sandi Andika]]>;
<![CDATA[Dewi Astini]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 6 No 2 (2022): JAS (Jurnal Akuntansi Syariah) - December ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/jas.v6i2.849
<![CDATA[The stability of the company's operating system is an essential assessment of excellence in maintaining the company's economy. The success of a company can be seen from the profitability ratio. This research aims to show the effect of intellectual capital factors on profitability from a sharia perspective. This type of research is descriptive quantitative using panel data regression. The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique used purposive sampling in order to obtain 50 observational data. The results showed that value-added capital employed (VACA) negatively and significantly affected profitability. Value-added human capital (VAHU) and structural capital value added (STVA) positively and significantly affect profitability. Simultaneously intellectual capital has a significant effect on profitability. Activities and ways of managing companies related to intellectual capital and profitability follow sharia principles. This research can be used as a reference in evaluating aspects of intellectual capital in order to be able to make an optimal contribution to company performance following sharia principles.]]>
<![CDATA[Islamic Corporate Social Responsibility, Leverage And Liquidity On Financial Performance Moderated By Company Size ]]>
<![CDATA[Luluk Ul Fatul Diroh]]>;
<![CDATA[Mochlasin Mochlasin]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 7 No 1 (2023): JAS (Jurnal Akuntansi Syariah) - June ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/jas.v7i1.898
<![CDATA[Financial performance has a vital role in the company; good financial performance can positively impact the company. This study examines and demonstrates the influence of Islamic corporate social responsibility (ICSR), leverage, and liquidity on financial performance, which is moderated by firm size. The research population is a company registered in the Jakarta Islamic Index 30 (JII 30) for 2017-2021. The sample of this research is ten companies obtained from the purposive sampling method. The data analysis technique uses Moderated Regression Analysis (MRA). Financial performance is measured using return on assets (ROA), leverage using the debt to equity ratio (DER), liquidity is proxied by the current ratio (CR), and ICSR is measured using several predetermined indicators. The results showed that ICSR has no impact on financial performance, leverage has a significant positive impact on financial performance, and liquidity has a significant negative impact on financial performance. Company size cannot moderate the impact of ICSR on financial performance, but company size can moderate the impact of leverage and liquidity on financial performance. This research can complement existing theories and research results. It can be a reference for companies in improving and enhancing their performance, as well as for investors to evaluate company performance to obtain certainty in investment.]]>
<![CDATA[Is It Important To Integrate Islamic Values In Accounting Education? ]]>
<![CDATA[Binti Shofiatul Jannah]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 7 No 1 (2023): JAS (Jurnal Akuntansi Syariah) - June ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/jas.v7i1.1050
<![CDATA[Various accounting scandals involving the accounting profession are indicated because of the dominance of reason in accounting education. So, this research aims to understand and examine the perceptions of accounting educators about integrating Islamic values into accounting education. An interpretive perspective is used in this qualitative research. Data collection techniques through interviews. In-depth interviews were conducted with three accounting lecturers with open questions. Furthermore, the results of the interviews were transcribed and analyzed using the Miles and Huberman model, namely data reduction, data presentation, and conclusion. Islamic values are essential to be integrated into accounting education. Integrating Islamic values in accounting education includes praying together before learning, reading Quran verses, and practising "olah rasa" in class. The research results prove that Islamic values must be integrated into accounting education.]]>
<![CDATA[Construction Of Accounting Practice By Bendi Coachmen Based On Local Cultural Values ]]>
<![CDATA[Mohamad Anwar Thalib]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 7 No 1 (2023): JAS (Jurnal Akuntansi Syariah) - June ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/jas.v7i1.1074
<![CDATA[This research departs from the problem of the need for accounting studies based on local wisdom values. This study aims to reveal the values of local wisdom behind using income by bendi coachmen in Gorontalo. This research uses a type of qualitative method. Informants in this study were bendi coachmen in Gorontalo. The informants were selected using a purposive sampling technique. The data source in this research is primary data in the form of interviews and observation. There are five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. The study results show that the bendi coachmen use their income not only to fulfil personal needs, such as building houses and paying for children's education but also to give alms and help, among others. The use of income to finance personal needs is conditional on the value of parental responsibility. Meanwhile, the use of income to give alms and help, among others, reflects the value of helping each other. This study contributes to the development of accounting science based on local wisdom values.]]>
