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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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Sharia Compliance, Social Performance, and Financial Performance: A Study on Indonesian Rural Islamic Banks Nurkhin, Ahmad; Mukhibad, Hasan; Hapsoro, Bayu Bagas; Kusumantoro, Kusumantoro; Nugroho, Rosyid Wahyu; Nor, Fakhrudin; Daud, Norzaidi Mohd
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2492

Abstract

Purpose – The indicator of Sharia compliance is the social performance that the rural Islamic bank must realize by distributing zakat, infaq, and alms funds to those in need. This study analyzes the relationship between rural Islamic banks' social performance, bank-specific characteristics, and financial performance in Indonesia during 2020-2023. Method – The study uses descriptive and panel data regression analyses from 97 rural Islamic banks registered with the Financial Services Authority (Otoritas Jasa Keuangan or OJK). The data collection method used is documentation. The data analysis technique used is descriptive and multiple regression analysis of panel data. Findings – The study's results indicate a significant and positive effect of social performance on financial performance as measured by return on assets (ROA). The level of Non-Performing Financing (NPF) has a negative and significant effect on ROA. Bank size has also been proven to significantly and positively impact ROA. Other results indicate that specific bank characteristics such as capital adequacy ratio (CAR), productive asset quality, financing deposit ratio (FDR), and cash ratio cannot significantly determine the ROA level. Implications – Social performance is part of promoting sustainable performance that supports achieving sustainable development goals (SDGs). Rural Islamic banks should also significantly impact social and environmental issues, especially zakat performance.
Analysis of Bankruptcy Predictions Due to Boycott at PT. Unilever using The Altman Z-Score, Zmijewski X-Score, Fulmer, and Taffler Methods. Suhadi, Agus; Mubarak, Husni
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2518

Abstract

This research aims to evaluate and project the risk of bankruptcy of PT. Unilever Indonesia due to financial difficulties caused by the boycott. The method used is quantitative descriptive by applying four bankruptcy prediction models Altman Z-Score, Zmijewski X-Score, Fulmer, and Taffler to analyze the company's financial condition during the 2019-2023 period. The results of the study show that based on the four methods, the company is in a condition of non-distress. Although there are different approaches in each model, the results still show a trend of deteriorating corporate financial health. In conclusion, although each prediction model uses a different method of analysis, these findings remain an important signal for companies to understand the state of their financial health in more depth.
Improving MSME Performance Through Financial Literacy, Behavior, and Fintech Use In Jepara Nimas; Latifah, Lyna; Nur Aeni, Ida; Isdiati, Erni Harlina; Gunawati , Iva Sofi
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2545

Abstract

This study aims to examine the influence of financial literacy, financial behavior, and improvisational behavior on the performance of Micro, Small, and Medium Enterprises (MSMEs), with a focus on the mediating role of fintech adoption among furniture-based MSMEs in Jepara Regency. A quantitative research design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data gathered through structured questionnaires distributed to selected MSME actors. The findings reveal that financial literacy significantly and positively affects MSME performance, both directly and indirectly through the mediation of fintech usage. Fintech adoption emerges as a crucial mediating factor that strengthens the positive relationship between financial literacy and MSME performance. In contrast, financial behavior and improvisational behavior do not exhibit a significant effect on MSME performance, either directly or through fintech adoption. Theoretically, this study contributes to the understanding of how digital financial tools mediate the impact of financial competencies on business outcomes. Practically, the findings suggest the need for targeted interventions to improve financial literacy and encourage fintech utilization among MSMEs, especially within the creative economy sector, to enhance competitiveness and support sustainable performance.
The Impact of Political Connection, Corporate Social Responsibility Disclosure, and Woman Director on Tax Avoidance Rusli; Simatupang, Ravella Elsa Gressa; Vince Ratnawati; Ria Nelly Sari
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2581

Abstract

This test pursuit to empirically observe the impact of Political Connection, Corporate Social Disclosure, and Woman Director on Tax Avoidance (Empirical observe of manufacturing corporations indexed on the Indonesia Stock Change for the 2021-2023 length). The populace of this examine includes all manufacturing corporations indexed on the Indonesia Stock Change for the length 2021-2023, namely 270 corporations. The sample of this look at amounted to seventy six corporations studied for three years, so that the overall sample turned into 228. The sampling used on this have a look at used a purposive sampling method, at the same time as the facts processing method used on this have a look at was panel data regression with manage variables of company size, sales growth, and Leverage the use of STATA software version 17. The effects of this observe imply that Political Connection haven't any effect on Tax Avoidance, Corporate Social responsibility Disclosure has a negative impact on Tax Avoidance, and Woman Director has a negatif impact on Tax Avoidance. This studies is the usage of tax avoidance proxies using permanently recorded tax variations (DTAX), due to the fact it's miles taken into consideration extra able to discover tax avoidance in terms of efforts to reduce taxable income and is superior to other measurements, such as the overall effective tax fee (ETR) and CETR.
The Influence Of Green Accounting, Environmental Performance, And Firm Size On Profitability In Energy Firms Nur Adha, Bintang Prayudha; Fitriyani, Lita Yulita
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2591

Abstract

This research aims to test the influence of green accounting, environmental performance, and firm size on profitability. The population of this research is banking companies listed on the Indonesia Stock Exchange for the period 2019-2023. The study uses a quantitative approach with secondary data obtained from sustainability reports and annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The population consists of 55 company in 2019, 57 company in 2020, 63 company in 2021, 65 company in 2022, and 73 company in 2023, with a total of 105 observations selected using purposive sampling. Data analysis was conducted using multiple linear regression with the help of IBM SPSS version 25. The research results show that green accounting and firm size has an influence on profitability, while environmental performance do not have an influence on profitability.
The influence of board of commissioners’ characteristic on company carbon performance Januarti, Indira; Juniarti, Titis Aulia Rahma
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2651

Abstract

Purpose - This study aims to analyze and empirically test the effect of the board of commissioners’ characteristics on corporate carbon performance. The variables used in this research are board size, board meetings, the presence of independent commissioners, and board gender diversity. Method - This study utilized 421 data observations from energy companies listed on the Indonesia Stock Exchange from 2018 to 2023, obtained from annual reports and sustainability reports. This study was based on these criteria: 180 samples were selected. The analytical method used is multiple linear regression analysis using SPSS version 26. Findings - The results confirmed that board meetings, independent commissioners, and board gender diversity have a positive effect on corporate carbon performance; meanwhile, board size has no positive effect on corporate carbon performance. Implications - Theoretically, in research that the improvement of corporate carbon performance is based on legitimacy and stakeholder theory. Practically, the improvement of characteristics and gender diversity present on the board of commissioners is an effort to carry out effective oversight so that business continuity is maintained by reducing carbon emissions produced.
Artificial Intelligence and ESG Performance: Empirical Evidence from Indonesia-Listed Company Rizky Windar Amelia; Abdul Hadi Hari; Syska Lady Sulistyowatie
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2656

Abstract

Artificial intelligence (AI) quick development has become a major factor in determining how well businesses perform in terms of environmental, social, and governance (ESG). The rapid development of AI is reshaping the global economic, and also social structure, and its wide application empowers the sustainable development of enterprises. This research aims to explore the influence of AI adoption on ESG performance and further assess the mediation effect of ESG performance in the relation between AI adoption and firm value. The research was carried out from 2020 to 2023 on mining sector companies in Indonesia, yielding 225 observational data points. A multivariate analysis was performed utilising partial least squares structural equation modelling (PLS-SEM) to assess the hypothesis. The research findings from hypothesis testing demonstrate that performance, firm size, debt to assets ratio, and also return on equity have a significant positive impact on firm value of mining sector companies. Furthermore, the impact of AI adoption on firm value can be more effectively mediated by ESG performance. By serving as a strategic resource, increasing productivity, and promoting sustainability to satisfy stakeholder expectations, AI improves ESG performance and raises business value. For AI-driven company sustainability, this research promotes standardized policies, management integration, and government support.
The Impact of Financial Literacy, Digital Innovation, and Marketing Strategy on Business Performance through Financial Record-Keeping Discipline: A Study on MSMEs Chairunesia, Wieta; Wahyudi, Sely Megawati; Tanjung, Putri Renalita Sutra; Oktasari, Dian Primanita
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2661

Abstract

Purpose - This study aims to examine the influence of financial literacy, digital innovation, and marketing strategy on MSME business performance, with financial record-keeping discipline as a mediating variable. Method - Using a quantitative approach, data were collected from 100 MSME owners in Bekasi through structured questionnaires using purposive sampling technique and analyzed with Structural Equation Modeling (SEM) using SmartPLS. Findings - The findings reveal that financial literacy and marketing strategy have a positive and significant impact on business performance, both directly and indirectly through record-keeping discipline. In contrast, digital innovation shows no significant direct or indirect effect. These results underscore the importance of integrating knowledge-based resources into consistent managerial practices. Implications - Theoretically, this study extends the Resource-Based View, Financial Literacy Theory, and Digital Capability Theory by highlighting the role of internal processes as mediators. Practically, it emphasizes the need for MSMEs to strengthen financial discipline alongside marketing efforts to achieve sustainable performance improvement.
The Moderation of Audit Committee and Integrated Enviromental, Social and Governance Disclosure, Financial Reporting Quality, and Firm Value Prasetiyo, Yudhi
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2666

Abstract

Purpose – The purpose of this study is to analyze the relationship between ESG (Environmental, Social, and Governance) disclosure, financial reporting quality, and firm valuation, while also investigating the moderating role of the audit committee. Method – The study adopts a mixed method approach, integrating both quantitative and qualitative methods. Data were collected from annual financial reports of publicly listed firms over a three year period, analyzed using logistic regression. Additionally, qualitative data were gathered through interviews with financial expert to validate the quantitative findings and provide deeper insights into governance practices. Findings – The results reveal that ESG disclosure alone does not significantly impact firm valuation. However, investment efficiency plays a crucial role in determining market valuation. The presence of an audit committee strengthens financial reporting quality, demonstrating its moderating effect on ESG disclosure and firm value. These findings are contextualized within the theoretical framework, highlighting key implications, relationships, and potential discrepancies. Implications – This study provides practical and theoretical insights into corporate governance, particularly regarding the role of audit committees in mitigating valuation risks. The findings offer recommendations for policymakers, corporate executives, and investors on enhancing governance structures to improve financial transparency and market stability.
The Income Tax Policy for Freelancers in Indonesia and Malaysia’s Creative and Gig Economies Zahroh, Fatmawati; Mardiana; Kamis, Jamilah
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2833

Abstract

The paper investigates fiscal policy in response to the growth of creative and gig economy by investigating the income tax treatment on a freelance workers in Indonesia and Malaysia. The aim of the study is to assess how current income tax rules capture non-standard employment and to compare the adequacy, equity and administrative complexity of both countries responses. The analysis is based on a comparative qualitative legal methodology, where the doctrinal legal analysis of tax laws and regulations has been combined with the review of policy papers, official guidelines and secondary literature on taxation in gig economy. The tax base determination, compliance measures, withholding systems and government support tools for freelancers are assessed applying a comparative template. These findings show that Indonesia uses self-assessment with simplified norms more than Malaysia for selected freelancers, whereas Malaysia it has more transparent classification and schedule income treatment, along with stronger withholding and digital reporting systems. Both systems experience some compliance cost, income volatility and enforcement issues in platform work but Malaysia has greater administrative certainty. Theoretically, the study suggests that adaptive tax systems are needed to adapt with changing labor market structures whereas practically, policymakers need to work on protection of legal safety, simplification and compliance and digital tax administrations in order for gig economy to be subjected fair and sustainable revenues.

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