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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 169 Documents
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Analyst of Digital Banking in Digital Transformation Revy Amyneva Gulnoria; Khansa Shabihah; Rozihan
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.v9i2.2834

Abstract

The rapid growth of digital banking presents both opportunities and challenges for Islamic banking in Indonesia, particularly due to the relatively low levels of Islamic financial literacy and inclusion compared to conventional banking. This study aims to analyze the effect of digital transformation on Islamic financial inclusion, with adherence to sharia principles as a moderating variable that may strengthen or weaken this relationship. The study adopted a quantitative associative approach with an explanatory design, using secondary data obtained from the annual reports of Islamic Commercial Banks from 2020 to 2025. The data were analyzed using Moderated Regression Analysis (MRA). The results indicate that digital transformation has a significant positive influence on Islamic financial inclusion. In contrast, sharia compliance shows a significant negative effect. However, the interaction between the two variables is statistically significant, suggesting that sharia compliance strengthens the relationship between digital transformation and inclusion. These findings highlight the importance of integrating sharia values in digital strategies to ensure inclusive, trusted, and sustainable Islamic banking services in the digital era
Determinants Of Tax Avoidance: Evidence From Indonesian Property and Real Estate Firms (2020-2023) Niya Tasini; Lita Yulita Fitriyani
JAS (Jurnal Akuntansi Syariah) Vol 10 No 1 (2026): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v10i1.2542

Abstract

This research aims to examine and provide empirical evidence regarding the effect of financial distress, profitability, firm size, and audit committee on tax avoidance. The study uses a quantitative approach with secondary data obtained from financial statements and annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The population consists of 88 companies, with a total of 160 observations selected using purposive sampling. Data analysis was conducted using multiple linear regression with the help of IBM SPSS version 25. The results show that financial distress has a positive effect on tax avoidance. Meanwhile, profitability, firm size, and audit committee have a negative effect on tax avoidance. The findings of this research support agency theory and the theory of planned behavior in explaining tax avoidance behaviors by corporations.
Institutional and Managerial Pressure On Tax Avoidance Decision Moderating by Experience Director Febriana Louw; Vito Apriyanto; Chici Askotamiya
JAS (Jurnal Akuntansi Syariah) Vol 10 No 1 (2026): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v10i1.2634

Abstract

ABSTRACT This study examines tax avoidance in Indonesia Stock Exchange-listed raw materials companies from 2018-2023. Quantifying by purposive sampling. Return on Assets, Debt to Equity Ratio, and Company Size are independent variables, while Director Experience moderates. The hypothesis test shows that Return on Assets decreases tax avoidance, demonstrating that profitable enterprises are more tax compliant. Debt to Equity Ratio is negative, therefore corporations with significant debt comply better with taxes. Tax avoidance increases with company size, indicating that larger organizations use more intricate tactics. Director experience moderates the association between Company Size and tax avoidance but is not significant for other variables. The study helps explain Indonesian corporate taxation patterns Keywords: tax avoidance, director experience, corporate taxation
Determinant of Digital Accounting Moderated By Religiosity: Evidence From Tofu MSMEs In Binjai City Hastuti Olivia; Widia Astuty; Isra Hayati; Fhatia Alzahra Angkat; Fawazra Athalla Pasha
JAS (Jurnal Akuntansi Syariah) Vol 10 No 1 (2026): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v10i1.2720

Abstract

Purpose – This research explores the influence of financial literacy, and green accounting on digital accounting in Tofu MSMEs moderated by religiosity. Method – This research employed a quantitative approach, utilizing a survey method to collect data from respondents. Tofu MSME owners in Binjai City, North Sumatera were being population in this research. The saturated sampling technique was used to choose the 47 MSME owners that made up the research sample. This research uses data analysis with the Partial Least Square (PLS) approach assisted by SmartPLS. Findings – The analysis results indicate that financial literacy has a positive and significant effect on digital accounting. However, green accounting and religiosity did not significantly affect digital accounting in Tofu MSMEs. Religiosity is able to strengthen and moderate the effect of financial literacy on digital accounting. However, it does not moderate the relationship between green accounting and digital accounting in Tofu MSMEs. Implications – This research contributes to the theoretical framework of MSMEs by integrating digital transformation into the MSME sector. The study provides practical insights for MSMEs to invest in digital infrastructure and implement comprehensive digital literacy programs to foster sustainable and inclusive digital accounting.
Does Characteristics-Media-Environmental Performance Trilogy Predict Carbon Emissions Disclosure by Sharia Companies? Windy Fatmawati; Ria Anisatus Sholihah; Ade Gunawan
JAS (Jurnal Akuntansi Syariah) Vol 10 No 1 (2026): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v10i1.2734

Abstract

Global carbon emissions, according to the Global Energy Review by the International Energy Agency, increase dramatically to 37.8 gigatons (Gt) by 2024. In Indonesia, energy companies dominate 56% of carbon emissions and contribute 37% from the basic-material sector. This condition is a result of voluntary disclosure and the ineffectiveness of the obligation of sustainability disclosure standards. Therefore, this study seeks to examine the influence of company characteristics and media exposure on carbon emission disclosure with environmental performance moderation variables. The research adopts a quantitative method. A sample of 31 companies in the energy and basic-material sectors listed on the Indonesian Sharia Stock Index from 2021 to 2024. Data collection is sourced from annual and sustainability reports and other secondary sources. The researcher used Eviews 12 software in the form of panel data regression analysis and moderated regression analysis (MRA). This study found that the characteristics of companies in the form of company size partially have a significant positive effect on carbon emission disclosure. Profitability and leverage partially have a significant negative effect on carbon emissions disclosure. Meanwhile, media exposure has no significant effect on the disclosure of carbon emissions. Environmental performance variables are able to moderate the influence of media exposure on carbon emission disclosure. However, it is not able to moderate the influence of company characteristics in the form of company size, profitability, and leverage on carbon emission disclosure.
Assessing Earnings Quality Using Accruals and Sustainability Metrics Louissia Mia Aulia Farasthy Kusnadi; Kusuma Indawati Halim
JAS (Jurnal Akuntansi Syariah) Vol 10 No 1 (2026): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v10i1.2781

Abstract

Purpose – This study intends to investigate the extent to which managerial ownership, free cash flow and leverage influence earning quality that is measured using the operating accruals and earnings sustainability, with profitability as moderating variable and firm size as a control variable. This study centers on the Indonesian transportation and logistics industry, since governance complexity makes revealing reporting an essential requirement. Method – The analysis uses panel data consisting of 34 companies listed on the Indonesia Stock Exchange in 2020 to 2024. Data The data contains 170 observations from several years for different firms. Multiple regression and moderated regression models are used in this study. Operating accruals measures and earnings sustainability are used to measure the quality of earnings, by using profitability to test for moderating effect. Findings – Test results confirm that free cash flow and leverage are negatively associated with operating accruals and there is no significant effect of managerial ownership. Leverage has a significant positive impact on earnings sustainability, and managerial ownership and free cash flow do not have any significant effects. Profitability strengthens the free cash flow pathway to earnings sustainability and weakens leverage. Firm size is not a major driver for either of these earnings quality measures. Implications – The results imply that the value of reported earnings is conditional on financial decisions and ownership structure and therefore affect earnings quality. Managers can assess the impact of leverage and free cash flow on financial reporting. These findings are useful to investors when measuring a firm’s financial quality in the process of making investment decisions. For regulators, the results emphasize the importance of enhancing disclosure rules and overseeing practices to ensure transparent and long-lasting reporting practices. This paper adds to knowledge of the importance of governance and financial determinants in the determination of earnings quality in emerging countries.
Country risk, inflation, profitability, and firm value: Evidence from pharmaceutical firms Anne Tonthawi; Bayu Indra Setia; Atang Hermawan
JAS (Jurnal Akuntansi Syariah) Vol 10 No 1 (2026): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v10i1.2860

Abstract

This study examines the effect of inflation as a proxy for country risk on the profitability of pharmaceutical companies and its implications for firm value, with profitability positioned as a mediating variable. The research adopts an explanatory quantitative approach using balanced panel data from eight pharmaceutical companies observed over an eleven-year period (2014–2024). Inflation data are obtained from official national statistics, while profitability and firm value are measured using return on equity (ROE) and price-to-book value (PBV), respectively. Panel data regression with a fixed effects model is employed, and the mediating role of profitability is tested using a stepwise approach supported by the Sobel test. The findings reveal that inflation has a positive and significant effect on profitability, and profitability has a positive and significant effect on firm value. Furthermore, the Sobel test confirms that profitability partially mediates the effect of inflation on firm value, indicating both direct and indirect transmission mechanisms. These results suggest that pharmaceutical firms are able to adapt to inflationary pressures through operational efficiency and profitability enhancement, which are subsequently rewarded by the market. The study contributes theoretically by integrating macroeconomic risk and firm-level performance in explaining firm value, and practically by providing insights for managers, investors, and policymakers in formulating strategies to manage inflationary risks in the pharmaceutical sector.
Determinants of Generation Z Behavior in Zakat, Infaq and Shodaqoh (ZIS) Payments: The Role of Sharia Financial Literacy Mediation Lintang Kurniawati; Indah Permata Dewi; Nur Kholis
JAS (Jurnal Akuntansi Syariah) Vol 10 No 1 (2026): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v10i1.2906

Abstract

Purpose – analyze individual factors that influence generation Z in paying zakat, infak and shodaqoh (ZIS) with digital platforms mediated by sharia financial literacy. Method – This study is a quantitative research using primary data from the distribution of questionnaires. The population used was students in Central Java and D.I Yogyakarta using purposive sampling. The analysis method used SEM-PLS (structural Equation Modelling-Partial Least Square) analysis with the SMARTPLS analysis tool version 4.0. This study uses independent variables of intellectual intelligence, fintech, and religiosity. The mediation variable uses Islamic financial literacy. Meanwhile, the dependent variable is zakat payments with digital platforms. Findings – The results of this study found that the variables of financial technology (Fintech) and religiosity had a direct effect on ZIS payments with digital platforms, but the intellectual intelligence variables did not have a direct effect on ZIS payments with digital platforms. Meanwhile, the sharia financial literacy variable is able to mediate the relationship between intellectual intelligence, fintech, and religiosity to ZIS payments with digital platforms. Implications – provides implications for online zakat payment service providers to improve the image and credibility of their companies in maintaining reputation, developing service quality, innovating and providing the best service for the community.
Digital System Failure, Moral Reasoning, and Voluntary Tax Compliance : Evidence from Indonesia’s Coretax Implementation Martinus Sony Erstiawan; Nia Yuniarsih; Yuli Yanti Wulandari; Tony Soebijono; Mita Otik Wiraswati
JAS (Jurnal Akuntansi Syariah) Vol 10 No 1 (2026): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v10i1.2908

Abstract

The digitalisation of tax administration has become a central fiscal reform strategy worldwide; however, technological implementation frequently fails to align with taxpayer expectations, creating a gap between institutional intent and user experience. Purpose – This study aims to examine how digital system failures are interpreted by taxpayers and how such experiences shape perceptions of justice, moral reasoning, and voluntary compliance towards the tax authority. Method – The research employed a qualitative narrative inquiry design, analysing 236 digital narratives collected from public platforms and conducting semi-structured interviews with 18 purposively selected taxpayers who had experienced system disruptions. Data were examined using thematic analysis and qualitative content analysis, supported by NVivo, to identify recurring patterns of technological acceptance and resistance. Findings – The results demonstrate that technical failures and procedural complexities (accountable for 65.3% of reported issues) created a misfit between task requirements and system capabilities, leading to negative expectation confirmation. These experiences evolved beyond mere technical inconvenience into emotional frustration and perceptions of procedural injustice, ultimately weakening institutional legitimacy and shifting compliance from voluntary willingness to enforced obligation. Implications – The study contributes theoretically by integrating behavioural and ethical perspectives to explain technology acceptance during system failure. Practically, it highlights that successful digital tax reform requires operational reliability, procedural clarity, and the preservation of moral legitimacy, rather than mere technological modernisation.

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