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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
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Muzakki’s Trust In Zakat Payment: The Role Of Zakat Literacy, Transparency, Accountability, And Religiosity Adiwijaya, Zainal Alim; Pratiwi, Arimbi Desya; Rosalina, Rita
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.v8i2.2129

Abstract

This study aims to analyze the influence of zakat literacy, transparency, accountability, and religiosity on Muzakki's trust in paying zakat at the zakat amil institution. This research uses an explanatory research type with a quantitative approach that uses primary data through data collection in questionnaires. The population in this study was the Muzakki at LAZIZMU Central Java, Indonesia. The sample was randomly selected, and 50 Muzakki samples were obtained. The results of this study indicate that zakat literacy and accountability positively affect Muzakki's trust in paying for zakat. In contrast, transparency and religiosity negatively affect Muzakki's trust in paying zakat. This study provides theoretical implications that can complement existing theories and become a source of literacy and reference for further research. Then, it can provide comprehensive insight into how zakat institutions perform, thus encouraging the intention and behavior of paying zakat in real terms in the community. Practical implications include providing an overview of zakat management institutions in increasing public trust in paying zakat.
Religiousness As A Shield In Corporate Tax Avoidance Leon, Hengky; Apriyanto, Vito
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.v8i2.2149

Abstract

This study analyses the effect of asset structure, leverage, profitability, and sales growth on tax avoidance and uses religiosity as a moderating variable. The associative research focuses on 96 non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, with 34 companies selected using purposive sampling, resulting in 170 observations. The data comprises secondary data, including financial reports and Sharia stock list information. Data analysis using multiple linear regression and moderated regression analysis (MRA). The testing stages start from descriptive statistics, classical assumption testing, and hypothesis testing to evaluate the relationship between variables and the moderating role of religiosity in tax avoidance. The results reveal that asset structure, leverage, and profitability do not affect tax avoidance, while sales growth has a negative effect. Religiosity also demonstrates a positive effect on tax avoidance. The moderation results show that religiosity weakens the effect of asset structure and profitability on tax avoidance but does not moderate the influence of leverage. Conversely, religiosity strengthens the effect of sales growth on tax avoidance. This study can complement existing theories, and religiosity can be a key factor for future research in generating various hypotheses. This research can also be a reference for companies and stakeholders when determining tax policies.
Factor Affecting Profit Distribution Management In Islamic Commercial Banks: Moderation Of Return On Assets Ernayani, Rihfenti
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.v8i2.2152

Abstract

This study aims to find empirical evidence of the influence of capital adequacy ratio (CAR), non-performing financing (NPF), and third-party financing (TPF) on profit distribution management, moderated by return on assets (ROA). This study employs a quantitative approach using panel data regression. The data is generated in numerical form using secondary data from financial reports obtained through the official website of the Indonesia Stock Exchanges (IDX). The Islamic commercial banks in Indonesia listed on the IDX 2016-2022 comprise the study population, and a purposive sampling method is used to determine the sample size so that a sample of 9 Islamic commercial banks with 63 observation data is obtained. EViews 10 is used for the data analysis method, and the random effect model (REM) is used for the research model. The research findings suggest that CAR, TPF, and ROA positively affect profit distribution management. Meanwhile, NPF does not affect profit distribution management. ROA is proven to strengthen the effect of CAR and TPF on profit distribution management. While ROA cannot moderate the relationship between NPF and profit distribution management. This study can complement existing theories, especially regarding the relationship between capital adequacy and third-party funds with profit distribution management moderated by ROA. The practical implications of these findings for Islamic bank policies regarding the importance of increasing profitability and reducing problematic financing to maximize profit-sharing management.
The Role Of Profitability In Mediating Determinants Of Firm Value Inrawan, Ady; Lie, Darwin
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.v8i2.2180

Abstract

This study aims to analyze the role of profitability in mediating the relationship between liquidity, leverage, and firm size on firm value. The data used in this study are secondary data obtained from the Indonesia Stock Exchange websites. The population comprises 71 companies listed in the LQ45 index for 2018-2022. The study sample includes 18 non-bank companies within the LQ45 index, selected through purposive sampling, yielding 90 observations over five years. Data analysis was conducted using panel data with EViews 13 software. Model selection was carried out through the Chow, Hausman, and Lagrange Multiplier tests. The study results show that liquidity does not affect profitability, while leverage negatively affects profitability, but company size positively affects profitability. Furthermore, leverage negatively affects firm value, liquidity, and company size do not affect firm value, but profitability positively affects firm value. Profitability cannot mediate the effect of liquidity and firm size on firm value, but profitability can mediate the effect of leverage on firm value. Theoretically, this research complements previous theories and serves as a reference for future studies. Practically, investors can utilize this information to exercise caution when assessing companies with high leverage levels but low profitability.
Do Islamic Financial Resources Affect Profitability Of Islamic Banking? Falikhatun, Falikhatun; Widaningrum, Rahma; Santoso, Arif Lukman
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.v8i2.2187

Abstract

This study aims to obtain empirical evidence of the influence of Islamic financial resources on the profitability of Islamic banking. Profitability is measured using several ratios, namely return on assets (ROA) and net profit margin (NPM), while the Islamic financial resources used in this study include temporary syirkah fund (TSF), non-performing financing (NPF), asset turnover ratio (ATR), and debt-to-equity ratio (DER). The population of this study is Islamic banking from some member countries of the Organization of Islamic Cooperation (OIC), such as Indonesia, Saudi Arabia, Kuwait, the United Arab Emirates, and Qatar. The research sample used purposive sampling, while the data analysis technique was multiple linear regression. The selected samples were 25 Islamic banks from 2013-2021, and 213 observation data were produced. The results of this study indicate that TSF, NPF, ATR, and DER simultaneously affect the profitability of Islamic banking. However, for partial testing, TSF, NPF, and DER negatively affect profitability, while ATR positively affects profitability. The implications of this study theoretically can be used to add references related to signaling theory in analyzing the phenomenon of fluctuations in Islamic banking profitability. This study has practical implications for Islamic banking management as a reference for utilizing Islamic financial resources following the characteristics of Islamic banking businesses in Indonesia, Saudi Arabia, Kuwait, Qatar, and the United Arab Emirates.
Budget Politics, Motivation, In Budget Participation, And Local Government Performance In Indonesia Usman, Ernawaty; Sugianto, Sugianto; Usman, Asri
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.v8i2.2196

Abstract

This study investigates the impact of budget participation on the performance of local government agencies, exploring the mediating role of motivation and the moderating effect of budget politics. This study used an explanatory design and data collection through surveys from a population of 14,144 state civil servants involved in the budgeting process across 514 districts and cities in Indonesia, with a valid sample of 254. The results show that higher levels of participation and motivation in the budgeting process can enhance the performance of local government officials. Motivation mediates the relationship between budget participation and performance, suggesting that increased participation boosts performance through improved motivation. Furthermore, budget politics strengthens the effect of participation on motivation. The theoretical contributions of this study reinforce goal-setting theory and agency theory. Practical implications emphasize fostering greater budget participation by boosting employee motivation to improve performance. Local governments should aim to design more inclusive budgeting processes and consider political dynamics, as they can amplify the positive effects of participation. Additionally, implementing training and motivational programs can optimize the budgeting process and further improve the effectiveness of local governments.
Sharia compliance sustainability with good corporate governance as intervening: trust, service quality, and commitment Ishak, Khodijah; Hassanee, Narong
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.1994

Abstract

Purpose – This study examines the influence of trust, service quality, and commitment on sharia compliance sustainability mediated by good corporate governance. Method – This quantitative research uses primary data in the form of questionnaires distributed to 100 respondents who are active customers at the Bank Syariah Indonesia (BSI) Bengkalis branch. The sampling technique used is random sampling. The data analysis technique used is structural equation modeling - partial least squares (SEM-PLS) through SmartPLS 3.0 software. Findings – The study's results show that commitment and good corporate governance positively affect sharia compliance sustainability, but trust and service quality do not. Trust, commitment and service quality positively affect good corporate governance. Good corporate governance can mediate the effect of trust on sharia compliance sustainability but cannot mediate the effect of commitment and service quality on sharia compliance sustainability. Implications – Theoretically, this study complements and strengthens the validity of the existing shariah enterprise theory and provides new insights into determining the creation of sharia compliance sustainability at Islamic banks. Practically, the results of this study can be used as a reference in carrying out Islamic bank operations to prioritize sharia principles and good corporate governance to achieve a wider market share.
Islamic work ethics and accounting practices in Indonesia: a study on fraud Wuryaningsih, Wuryaningsih; Wafiroh, Novi Lailiyul
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2212

Abstract

Purpose – This research aims to examine the effect of attitudes and subjective norms on intentions to commit fraud in financial reports. Furthermore, this research also investigates the effect of Islamic work ethics (IWE) on fraudulent intentions in financial reports. Method – A quantitative research design was implemented, with primary data obtained from an online survey. The target population included accounting practitioners and future accountants in Indonesia. Purposive sampling was employed, resulting in a sample of 147 respondents. Data analysis was performed using SEM-PLS, specifically with SMART-PLS 4.0 software. Findings – The results of this research show that attitudes and subjective norms positively and significantly affect fraud intentions in financial reports. In contrast, Islamic work ethics do not affect fraudulent intentions in financial reports. Implications – Theoretically, this research implies that the theory of reasoned action (TRA) can strongly predict fraud within financial statements. However, this study could not demonstrate that the Islamic work ethic directly influences fraudulent intentions. This does not necessarily imply that IWE is irrelevant. This suggests a more indirect or intricate influence, potentially through shaping moral values that affect attitudes and subjective norms in the theory of reasoned action. In practice, this study can guide educational institutions and accounting organizations in developing anti-fraud education programs within academic settings and through professional development.
Determinants of global Islamic bank profitability: a multi-country analysis Hafizh, Muhammad; Abdani, Fadlil
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2220

Abstract

Purpose – This study examines the effect of net operating margin, capital adequacy ratio, and operating expense ratio on return on assets with non-performing financing as a moderating variable. Method – The object of this research is all the strongest world banks listed on the TabInsight page, according to the Asia Banker, for 2020-2023. The result of purposive sampling is 71 companies with a total observation data of 284. The data collected were analyzed using panel data regression and moderation regression to test each hypothesis. Findings – The test results show that the net operating margin positively affects return on assets. The operating expense ratio negatively affects return on assets. At the same time, the capital adequacy ratio variable does not affect returns on assets. Furthermore, the non-performing financing weakens the effect of the capital adequacy ratio on return on assets. Conversely, the non-performing financing cannot moderate the effect of net operating margin and operating expense ratio on return on assets. Implications – Theoretically, this research can complement existing theories in finance and banking, especially in analysing the profitability of banks or Islamic financial institutions. Practically, these research results and the measurement of the proper financial performance of banks will be a reference for investors in determining plans.
Are sharia firms able to mitigate the involvement of institutional ownership on earnings management? Adiwijaya, Zainal Alim; Hanafi, Rustam
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2250

Abstract

Purpose - This study examines Shariah firms' role in mitigating institutional ownership's involvement in earnings management. Method - The sample uses a purposive sampling method for firms listed on the IDX from 2015 to 2021. This study analyzes 2,238 firm-year observations using multiple linear regression analysis, multigroup regression, and independent t-tests. The results of this study support research that argues that institutional ownership positively affects earnings management. This study also proves that Sharia firms have lower earnings management than non-Sharia firms, but Sharia firms cannot mitigate the involvement of institutional ownership in earnings management. Findings - These results have practical implications for regulators and investors. For regulators, the findings highlight the importance of developing policies that strengthen oversight of institutional investors to minimize earnings manipulation. For investors, understanding the role of institutional ownership in earnings management can aid in making informed investment decisions and assessing financial statement reliability. Implications - Theoretical implications of this study indicate that companies adhering to Sharia compliance norms can reduce agency problems. Furthermore, these findings reinforce social norms and institutional theory, suggesting that ethical and religious factors (Sharia compliance) serve as internal control mechanisms against opportunistic managerial behavior.

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