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JAS (Jurnal Akuntansi Syariah)
Published by Institut Syariah Negeri Junjungan Bengkalis
ISSN : 25493086     EISSN : 26571676     DOI : https://doi.org/10.46367/jas
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 161 Documents
 9   10   11   12   13 
Corporate Governance Factors On Audit Report Lag Destin Alfianika Maharani; Paulina Rosna Dewi Redjo
JAS (Jurnal Akuntansi Syariah) Vol 7 No 1 (2023): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i1.1084

Abstract

This research aims to determine the effect of committee size, committee meetings, audits, the proportion of independent commissioners, the board size, and company size on audit report lag. The research population is companies that are members of the Jakarta Islamic Index for 2017-2019. Determination of the sample using purposive sampling technique, with predetermined criteria, to obtain 45 samples. This research is quantitative research whose data sources use secondary data originating from documentation in the form of company annual reports and literature. The analysis technique in this research uses a multiple linear regression approach. The research results show that audit committees and company size do not affect audit report lag. Audit committee meetings, the proportion of independent commissioners, and the size of the board of directors partially have a positive and significant effect on audit report lag. Audit committee size, audit committee meetings, the proportion of independent commissioners, board of directors size, and company size significantly affect audit report lag. This theory research can complement existing research results; then, it can be used as a reference for auditors in managing the period in conducting audits.
Comparison Of Android-Based Personal Financial Management Applications With Variative Financial Conditions Liana Dewi
JAS (Jurnal Akuntansi Syariah) Vol 7 No 1 (2023): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i1.1098

Abstract

Financial planning puts individuals in a better position to understand, manage and make financial decisions. Currently, there are various Android-based applications available to help manage personal finances. This study aims to make a comparison of Android-based personal financial management applications. Recording of 12 types of financial transactions is carried out using three financial management applications, namely Money Lover, Keuangan Pribadi Ku, and Catatan Keuangan Harian. Revenue, expenditure, and realization budget data have surplus, balanced, and deficit conditions prepared for input and processing in the three applications, with a comparison using ten parameters. The results of this study indicate that the three applications have standard features that can be used as tools in personal financial management. However, the Keuangan Pribadi Ku application does not provide features to handle recording when the financial condition is in a deficit and can only run well in balanced and surplus financial conditions. Meanwhile, the Money Lover dan Catatan Keuangan Harian provides features to record surplus, balanced, and deficit financial conditions. This research has contributed to increasing understanding and awareness of the importance of utilizing supporting technology in personal financial management and providing consideration for users in choosing a personal finance management application that suits their needs.
Zakat Funds, Non-Halal Funds, Islamic Social Reporting On The Islamic Commercial Banks Performance And Reputation Puji Suciarti; Novi Lailiyul Wafiroh
JAS (Jurnal Akuntansi Syariah) Vol 7 No 1 (2023): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i1.1105

Abstract

This study aims to show how the influence of zakat funds, non-halal funds, and Islamic social reporting (ISR) on the performance and reputation of Islamic commercial banks. This type of research uses a quantitative approach. The research population is Islamic commercial banks (ICB) in Indonesia registered with the financial services authority (FSA) for the 2016-2020 period; 14 ICB samples were obtained using the saturated sample technique. The data used is secondary data derived from the annual report of each bank. Data analysis techniques using structural equation modelling (SEM) with the help of AMOS 26 software include classic assumption tests, model feasibility, and hypotheses. The results of this study indicate that zakat funds and ISR do not affect bank performance as a proxy for return on assets (ROA). However, non-halal funds significantly negatively affect ROA. Zakat funds do not affect the company's reputation proxied by market share. However, non-halal funds significantly negatively affect market share, and ISR significantly positively affects market share. This research can contribute to proving whether signalling theory, stakeholder theory, and sharia enterprise theory can strengthen or weaken the influence of zakat funds, non-halal funds, and ISR on the performance and reputation of ICB and can become reference material for Islamic banks to improve their performance and reputation.
Moderation Effect Of Debt Policy On Factors Affecting Company Value In The Jakarta Islamic Index Puji Purwani; Endah Nur Fitriyani
JAS (Jurnal Akuntansi Syariah) Vol 7 No 1 (2023): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i1.1120

Abstract

This study analyzes the factors that affect the company's value, moderated by the debt policy. The population in this research is 49 companies listed on the Jakarta Islamic Index (JII). Determination of the sample using purposive sampling method to obtain 15 companies. The data analysis technique used moderated regression analysis (MRA). The study's results partially found that dividend policy and institutional ownership do not affect firm value. Company growth positively and significantly affects firm value. Debt policy negatively and significantly affects firm value. Debt policy cannot moderate the effect of dividend policy and company growth on firm value. However, debt policy can moderate the effect of institutional ownership on firm value. Research can complement existing theories and become a reference for company management in advancing companies and investors in investing capital.
Indonesia's Capital Structure And Company Profitability Before And After The Implementation Of PSAK 73 Amrie Firmansyah; Elisabeth Elisabeth; Estralita Trisnawati
JAS (Jurnal Akuntansi Syariah) Vol 7 No 1 (2023): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i1.1127

Abstract

Statement of Financial Accounting Standards (PSAK) 73 regarding leases has been in effect since 2020 in Indonesia. The standard adopts International Financial Reporting Standards (IFRS) 16, which requires companies to record all lease transactions as finance leases. This study examines differences in capital structure and company profitability before and after implementing PSAK 73 in Indonesia. This study uses financial report data for retail and transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 and 2020 with a population of 160 observations. The secondary data is sourced from the Indonesia Stock Exchange website. Based on purposive sampling, the total number of observations that can be used in this study is 104 observations. Hypothesis testing was carried out using a paired sample t-test. This study found that in the first year after the implementation of PSAK 73, the capital structure from debt is higher than that from equity. This condition is different from the period before the implementation of PSAK 73. Then the level of profitability in the first year of implementation of PSAK 73 decreased compared to the period before the implementation of PSAK 73. This research recommends that the Financial Services Authority implement risk mitigation rules for companies registered on the IDX regarding the financial impact of Indonesia's new financial accounting standards.
Determinants Of Corporate Profit Management In Jakarta Islamic Index Mediated By Company Performance Emy Widyastuti; Anis Rimba Utami
JAS (Jurnal Akuntansi Syariah) Vol 7 No 1 (2023): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i1.1130

Abstract

Corporate earnings management is an essential issue in business entities. The fact reveals that users of financial statements are more focused on what is stated in the financial statements rather than how the profit process is obtained. This study analyzes and shows the factors influencing company earnings management in the Jakarta Islamic Index (JII) for the 2016-2020 period. Company performance is used as an intervening variable. This research uses a quantitative approach with secondary data in the form of panel data. The research population is all companies in the Jakarta Islamic Index (JII) for the 2016-2020 period, namely 30 companies. The sampling technique is purposive sampling, and 13 company samples were obtained. Data analysis technique using multiple linear regression and path analysis. The results showed that the independence of the audit committee, audit committee meetings, and company size positively and significantly affect earnings management. The audit committee size does not affect earnings management. Audit committee independence, audit committee size, and audit committee meeting do not affect company performance. Firm performance cannot mediate the effect of audit committee independence, size, and meetings on earnings management. This research can complement existing theory and be a reference for companies in improving performance and earnings management.
Financial Performance Of Islamic Insurance Companies Before And During The Covid-19 Pandemic Aulia Dika Zahra; Ahmad Baehaqi; Prayogo P. Harto
JAS (Jurnal Akuntansi Syariah) Vol 7 No 2 (2023): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i2.1246

Abstract

This research aims to analyze the comparative financial performance of Islamic insurance companies before and during the Covid-19 pandemic. The financial performance measured refers to the early warning system ratios, which consist of the underwriting, liquidity, own retention, premium stability, and loss ratios. This research is a descriptive quantitative research using the Wilcoxon test. The research population is all Islamic insurance companies registered with the Financial Services Authority (FSA) for 2018-2021. The sample was selected based on purposive sampling so that 48 observation data were obtained. Data comes from financial reports obtained through the official FSA and Company websites. The research results show significant differences in financial performance before and during the pandemic in the liquidity and loss ratio variables. However, there is no significant difference in financial performance before and during the pandemic in the underwriting ratio, own retention ratio, and premium stability ratio variables. This research can complement existing theories and become a reference for companies to evaluate and improve their financial performance, especially after the Covid-19 pandemic.
Firm Size In Moderate Factors Affecting Islamic Social Reporting Norma Setiyani; Adelina Citradewi
JAS (Jurnal Akuntansi Syariah) Vol 7 No 2 (2023): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i2.1249

Abstract

This research aims to show the influence of profitability, leverage, and size of the board of commissioners on Islamic social reporting (ISR) disclosure with company size as a moderating variable in Jakarta Islamic Index (JII) companies for 2019-2021. The population of this research was 30 companies, and the selected sample was 13 companies using purposive sampling, so the total sample data is 39. The source used secondary data from company annual reports obtained through each website. Data analysis uses moderated regression analysis (MRA). This research confirms that profitability has a positive and significant effect on ISR disclosure. The leverage and size of the board of commissioners do not affect ISR disclosure. Company size can moderate the effect of profitability on ISR disclosure. Company size cannot moderate the influence of leverage and board size on ISR disclosure. This research shows that effective asset management can increase ISR disclosure for businesses that achieve high profitability, so the research results can be a reference for business management when making ISR policies, especially those related to Islamic business. This research can also be used as evaluation material for company management in determining policies related to ISR, especially in Islamic-motivated companies.
The Role Of Women Chief Executive Officers On Tax Avoidance Decisions In Islamic Stock Index Wahid Wachyu Adi Winarto; Amalia Fakhru Nisa
JAS (Jurnal Akuntansi Syariah) Vol 7 No 2 (2023): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i2.1365

Abstract

This study aims to show empirical data on the impact of women CEO traits on tax avoidance. The populations are all companies listed on the Indonesian Islamic Stock Index from 2021 to 2022, as many as 403 firms. The data collection technique used in this research was quota sampling, which obtained 350 observation data. The variables that were observed in this study were employed as the study's objectives, including the traits of women CEOs as independent variables, tax avoidance as a dependent variable, and profitability, leverage, and firm size as control factors. Multiple linear regressions are used in the analysis that was used to solve the first problem. The findings indicated that female leaders who serve as CEOs negatively influence tax avoidance. This research is expected to add to the literature and be helpful in the development of accounting disciplines, especially in corporate governance in disclosing tax avoidance by companies. The practical implications of this research provide helpful managerial implications for companies as corporate governance in managing strategies and policies related to corporate tax payments.
Institutional Ownership, Tax Planning And Tax Avoidance Effect On Firm Value Angelina Siti Juliani; Endah Finatariani
JAS (Jurnal Akuntansi Syariah) Vol 7 No 2 (2023): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i2.1370

Abstract

This research aims to analyze and obtain empirical evidence of the influence of institutional ownership, tax planning, and tax avoidance on firm value. This type of research is associative quantitative, and the data sources used are secondary data in the form of annual financial reports and annual reports. The research population is infrastructure sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period, consisting of 45 companies, while the research sample is 16 companies with five years of observation, and the sample determination method used is purposive sampling. The analytical method used is panel data regression analysis with a fixed effects model using E-views version 12. The results of this study show that institutional ownership positively affects firm value, while tax planning and tax avoidance do not affect on firm value. Then, institutional ownership, tax planning, and tax avoidance variables simultaneously influence firm value. This research can complement existing theories and become a reference in helping companies consider what factors can influence or increase firm value.

Page 11 of 17 | Total Record : 161

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