cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mashuri
Contact Email
lppmstiesyariahbengkalis@yahoo.com
Phone
-
Journal Mail Official
jas.stiesyariahbks@gmail.com
Editorial Address
Jl. Poros Sungai Alam - Selat Baru, Sungai Alam, Kecamatan Bengkalis, Kabupaten Bengkalis, Riau, Indonesia 28711
Location
Kab. bengkalis,
Riau
INDONESIA
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
 11   12   13   14   15 
Measuring Local Government Financial Performance With Financial Ratios Purba, Sahala; Purba, Rani Agustines; Simangunsong, Lucyanna Yosephine; Gultom, Nadia A.V.E.; Sinaga, Agnes Patricia R.
JAS (Jurnal Akuntansi Syariah) Vol 8 No 1 (2024): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i1.1835

Abstract

This research aims to analyze the financial performance of local government in the Toba Regency. The data source uses secondary data in the form of Toba Regency government financial reports for 2020-2022. Data were analyzed using a quantitative descriptive approach. The financial performance of the Toba Regency government is measured using eight financial ratios. The results of the research show that the financial performance of the Toba Regency government in terms of regional financial independence, regional financial dependence, and the degree of fiscal decentralization obtained meagre results. The level of effectiveness of local original revenue (LOR) and the effectiveness of local taxes obtained very effective results. The level of LOR efficiency and regional tax efficiency obtained very efficient results. The degree of contribution of regionally owned enterprises (ROEP) resulted in low contribution results. Overall, the Toba Regency needs to improve at implementing and managing finances. This research can be a reference for the Toba Regency government in improving financial performance through eight financial ratios so that budget use is effective and efficient.
The Role Of Good Governance In Mediating Literacy, Income And Cash Waqf Decisions Qomariah, Qomariah; Setiyowati, Supami Wahyu; Irianto, Mochamad Fariz
JAS (Jurnal Akuntansi Syariah) Vol 8 No 1 (2024): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i1.1842

Abstract

This research aims to analyze the influence of literacy, income and good governance on cash waqf decisions and examine the role of good governance as a mediating variable in this relationship. The research method uses a quantitative approach with primary data by distributing questionnaires online and offline to the waqifs. This research's population is the General Ahmad Yani Mosque, Malang City congregation. A total of 76 samples were collected using a purposive sampling technique. The research model uses Partial Least Square structural equations with the help of SmartPLS software version 4.1.0. by testing the outer model, inner model, and hypothesis. The research results reveal a positive and significant influence between literacy, income, and good governance when giving cash waqf. Good governance can mediate the influence of literacy and income on giving cash waqf. Cash waqf is not only influenced by literacy and income factors, but the implementation of institutional solid good governance can strengthen the trust of wakifs, thereby increasing cash waqf revenues. This research can complement previous theories and become a reference for further research. This research can be a reference for cash waqf managers in increasing the number of waqifs and implementing good governance.
Relationship Of Financial Leverage On Investment Decisions And Firms' Value: Evidence From Indonesia Manufacturing Companies Misrah, Misrah; Arifin, Arifin
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.1897

Abstract

This study aims to analyze and empirically test the impact of financial leverage on investment decisions, firms' value, and the role of investment decisions as a mediator. This study uses a quantitative approach with secondary data. Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2022 are the research population. Sampling was done using purposive sampling, and a sample of 117 companies was obtained. The data analysis technique used structural equation modeling. The study's results showed that leverage did not affect investment decisions. However, leverage showed a positive effect on firms' value. Investment decisions have a positive effect on firms' value. Investment decisions can mediate the effect of leverage on firms' value. This study theoretically offers a framework for understanding the role of financial leverage on firm value through investment decisions. In addition, this study can be a reference for further research. Practically, this study can be a reference for investors in choosing stock investments and stakeholders in manufacturing companies to overcome obstacles, maximize market value, and optimize capital structure.
Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital Rahmawati, Aryani Intan Endah; Prawestri, Adhelia Desi; Rosadi, Samsul; Wardani, Marita Kusuma
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.1943

Abstract

Islamic banks are required to establish a sharia supervisory board (SSB). In that sense, there is a need to gain insight into whether the characteristics of the sharia supervisory board affect the performance of Islamic banks. This research investigates the effect of SSB size, sharia background, financial background, gender diversity, and the moderating effect of intellectual capital on the performance of Islamic banks in Indonesia, Malaysia, and Brunei Darussalam during 2011-2021. The data used in this study is taken from the annual reports of Islamic banks, as many as 269 observation data, and analyzed through the panel data regression. The results show that the financial background and gender diversity variables among SSBs impact the performance of Islamic banks in the countries. Theoretically, this study strengthens the relevance of resource dependence theory in Islamic banking by highlighting that more extensive and diverse boards attract expertise, networks, and legitimacy that support performance. Practically, this study can serve as a reference for practitioners and policymakers to underline the strategic importance of board composition, gender diversity, and intellectual capital investment as drivers of ethical compliance and financial stability.
Financial Literacy Can Overcome Barriers To MSME Financing: Evidence From Indonesia Suidarma, I Made; Widiantari, Komang Sri; Masno, Masno; Sukarnasih, Desak Made; Armanid, Aura; Marsudiana, I Dewa Nyoman
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2050

Abstract

This study aims to analyze the influence of financial literacy, debt management literacy, budgeting literacy, banking service literacy, and bookkeeping literacy on financing constraints for Micro, Small, and Medium Enterprises (MSMEs). The research population comprises 16,574 MSMEs in Badung Regency, Bali, Indonesia. This study uses primary data from questionnaires distributed via social media using Google Forms to respondents according to the criteria. The data collection technique used a questionnaire consisting of respondents' identities and six points related to financial literacy, measured by a 5-point Likert scale. Sampling used random sampling; the number of samples was measured using the Yamane formula approach to obtain a sample of 391 MSMEs. The data analysis method uses SEM-PLS, with the help of the SmartPLS tool, to test external models, internal models, and hypotheses. The study results revealed that financial literacy, debt management literacy, budgeting literacy, banking service literacy, and bookkeeping literacy positively influence financial constraints in MSMEs. A better understanding of debt management and bookkeeping also reduces financial constraints. This research expands the financial management theory by integrating five dimensions of financial literacy in one comprehensive model, which helps MSMEs improve financial literacy and reduce barriers to access to financing for sustainable business growth.
Unveiling Factors Affecting Audit Fees: Characteristics Of Firms And Public Accounting Firms Saputra, Irwan Adimas Ganda; Hakim, Luqman; Wahjudi, Eko; Pratiwi, Vivi; Triani, Ni Nyoman Alit
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2063

Abstract

This study examines the effect of leverage, firm size, profitability, audit firm size, and audit tenure on audit fees. Using quantitative analysis, cross-sectional data from 281 companies listed on the IDX in 2022 were analyzed through purposive sampling and multiple linear regressions. The results show that firm size and audit firm size positively impact audit fees. Due to their operational complexity and higher audit risks, more prominent firms tend to incur higher fees as they require more detailed audit procedures. Similarly, firms audited by more prominent audit firms pay higher fees, as they are known for their strong reputation and ability to provide comprehensive, high-quality audit services, enhancing the credibility of the financial statements. However, leverage, profitability, and audit tenure do not affect audit fees. Theoretically, this study contributes to the audit fee literature by confirming the significant role of firm characteristics and audit firm size in determining audit costs. Practically, the findings offer insights for companies to strategically manage their audit fees by considering these factors, allowing them to maintain financial statement reliability while potentially optimizing audit costs. This balance is critical for firms seeking to manage resources efficiently without compromising the quality of their financial reporting
Determinant Factors Of Financial Distress In Construction Companies: Moderation By Company Size Miradji, Moh. Afrizal; Kamal, Irsyad; Sartika, Dewi; Purwanggono, Cuk Jaka; Setiawan, Iwan
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2074

Abstract

The purpose of this study is to investigate and evaluate the influence of intellectual capital (IC), debt-to-equity ratio (DER), and return on assets (ROA) on financial distress moderated by company size. This study uses a quantitative method with secondary data derived from financial reports obtained through the official website of the Indonesia Stock Exchange (IDX). Construction companies listed on the IDX 2017-2022 became the research population, and the sampling technique used purposive sampling to obtain 10 construction company sub-sector samples with 60 observation data. The data analysis technique uses panel data regression with the help of EViews 10 software. The results of this study indicate that intellectual capital, ROA, and company size have a positive effect, but DER has a negative effect on financial distress; company size is proven to be able to moderate the effect of intellectual capital and ROA on financial distress. Company size cannot moderate the effect between DER and financial distress. This research can complement existing theories and be a reference for future research on financial distress. This research can serve as a guide for companies that want to improve their performance and for investors who assess company performance to obtain investment certainty; in addition, the management of stock issuers can maintain good company performance to increase investor confidence sustainably.
Financial Performance And Company Value: Good Corporate Governance As Moderation Setiawati, Channy; Orbaningsih, Dwi; Muawanah, Umi
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2076

Abstract

This study aims to test and analyze the effect of financial performance on firm value moderated by good corporate governance (GCG) in the banking sector listed on the IDX for 2018-2022. The population in this study was 47 companies in the banking sector. Based on the predetermined criteria, 31 banks were obtained within five years. The data used is secondary data in the form of financial reports from each bank. The data analysis techniques in this study were multiple linear regression and moderated regression analysis using SPSS software. The study results indicate that profitability, liquidity, solvency, and good corporate governance positively affect firm value. Good corporate governance strengthens the relationship between profitability and solvency with firm value. However, good corporate governance weakens the relationship between liquidity and firm value. This study contributes to the literature on the relationship between financial performance and firm value, especially in the banking sector, by showing that good corporate governance can moderate the relationship between profitability, liquidity, and solvency on firm value. This study strengthens the relevance of agency and signaling theories in explaining how good corporate governance can influence market perceptions and investor decisions. This study can reference banks in increasing firm value by considering good corporate governance.
Determinant Of Fraud Prevention In Regional Financial And Asset Management: Moderation Of Internal Audit Rosari, Renya; Utomo, Dwi Cahyo
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2085

Abstract

This research aims to find empirical evidence of the influence of the internal control system, auditor competence, and organizational culture on fraud prevention, with internal audit as a moderating variable. This study applied a quantitative method and a causally associative approach. Employees at the Financial and Asset Management Agency of Kupang Regency and City Government were population in this study 91 civil servants. The sample was chosen using purposive sampling, and the research sample was 75 respondents. Data collection uses survey techniques by distributing questionnaires to be filled out by employees. Partial least squares-structural equation modelling (PLS-SEM) is used in the data analysis with SmartPLS version 3.29. The result of this study indicates that internal control systems, auditor competence, and organizational culture positively affect fraud prevention. Internal audits do not affect fraud prevention. Internal audit can moderate the effect of internal system control and auditor competence. Internal audits cannot moderate the relationship between organizational culture and fraud prevention. This research can contribute to advancing current theory and be a reference for further research, especially on fraud risk. This research can be a reference for audit institutions in advancing best practices to improve the effectiveness of government audits in reducing and preventing fraud.
Revealing The Impact Of Regional Government Function Budget Patterns On Achievements SDG 11 In Indonesia Novitasari, Rahmi Dwi; Sugianto, Sugianto
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2117

Abstract

This study aims to analyze the influence and effectiveness of local government budget allocations on nine main functions in achieving SDG 11 in Indonesia, focusing on decent and affordable housing. This study uses a quantitative method with 1,424 observations from 356 provinces/districts/cities during 2019–2023 through propositional sampling techniques, and it was analyzed using individual regression. The study results indicate variations in the influence of budget allocations on achieving SDG 11. The budget for public services, housing and public facilities, tourism, and culture negatively affect SDG 11. In contrast, the budget for the environment and education positively affects SDG 11, while the budget for the economy, health, and social protection does not show an effect. Control variables, such as government age and status, positively affect, while geographical location has no effect. The theoretical implications of this study strengthen the theory that appropriate budget allocation can improve access to decent housing, clean water, and sanitation. Practically, this study guides local governments in formulating more effective budget allocation policies to support social development and the achievement of SDG 11 in a sustainable manner.

Page 13 of 17 | Total Record : 161

 11   12   13   14   15 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December Vol 8 No 1 (2024): JAS (Jurnal Akuntansi Syariah) - June Vol 7 No 2 (2023): JAS (Jurnal Akuntansi Syariah) - December Vol 7 No 1 (2023): JAS (Jurnal Akuntansi Syariah) - June Vol 6 No 2 (2022): JAS (Jurnal Akuntansi Syariah) - December Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June Vol 5 No 2 (2021): JAS (Jurnal Akuntansi Syariah) - December Vol 5 No 1 (2021): JAS (Jurnal Akuntansi Syariah) - June Vol 4 No 2 (2020): JAS (Jurnal Akuntansi Syariah) - December Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June Vol 3 No 2 (2019): JAS (Jurnal Akuntansi Syariah) - December Vol 3 No 1 (2019): JAS (Jurnal Akuntansi Syariah) - June Vol 2 No 2 (2018): JAS (Jurnal Akuntansi Syariah) - December Vol 2 No 1 (2018): JAS (Jurnal Akuntansi Syariah) - June Vol 1 No 2 (2017): JAS (Jurnal Akuntansi Syariah) - December Vol 1 No 1 (2017): JAS (Jurnal Akuntansi Syariah) - June More Issue