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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 150 Documents
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Menumbuhkembangkan Lembaga Keuangan Mikro Syari’ah (Baitul Maal wa Tamwil) di Pulau Bengkalis Nurmahadi Nurmahadi; Christina Tri Setyorini
JAS (Jurnal Akuntansi Syariah) Vol 3 No 2 (2019): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v3i2.181

Abstract

The emergence of sharia accounting and the prohibition of transactions that contain elements of usury is an order from Allah contained in the Qur'an and Hadith. These commands and prohibitions certainly contain benefits for mankind on earth, especially in muamalah activities. This study discusses the role of Baitul Maal wa Tamwil and how to grow and develop Baitul Maal wa Tamwil on Bengkalis Island through qualitative studies. The majority Muslim community and upholds Islamic spiritual values become the main capital to develop Baitul Maal wa Tamwil on Bengkalis Island. This condition, of course, is driven by the existence of Islamic economic colleges which produce qualified human resources in the field of accounting and Islamic economics. So that the benefits of Islamiyah can preserve human life on earth, namely preserving religion, preserving souls, preserving reason, preserving offspring and protecting property.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017 Zul Hendri; Deni Agusrianti
JAS (Jurnal Akuntansi Syariah) Vol 3 No 2 (2019): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v3i2.183

Abstract

This research aims to determine partially the effect of company size on capital structure, the effect of profitability on capital structure, the effect of company growth on capital structure, the effect of asset structure on capital structure, and the simultaneous influence of company size, profitability, company growth and asset structure on structure capital. This research uses quantitative methods with multiple regression analysis. The tool for analyzing research data is using SMART PLS. The results of the study stated that company size (X1) had no effect on capital structure (Y), profitability (X2) had no effect on capital structure (Y), company growth (X3) had no effect on capital structure (Y), and asset structure (X4 ) affect the capital structure (Y).
Pengaruh Pemanfaatan Dana Corporate Social Responsibility Bidang Lingkungan Terhadap Penyaluran Dana Dan Perlindungan Lingkungan Hidup Di Kabupaten Bengkalis Muhammad Fadhil Junery; Dedi Setiawan
JAS (Jurnal Akuntansi Syariah) Vol 3 No 2 (2019): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v3i2.184

Abstract

This research was conducted to determine the effect of the use of Corporate Social Responsibility funds in the environmental sector on the distribution of funds and environmental protection in Bengkalis Regency. In this study, researchers used Corporate Social Responsibility fund report data recorded in the Department of Environment of Bengkalis Regency in the period of 2016 to 2018. The test results show that Corporate Social Responsibility funds in the environmental field have a significant positive effect on efforts to protect and manage the environment in Bengkalis Regency with an R Square value of 0.804. This shows that the percentage of the influence of the use of CSR funds in the environmental sector has a significant positive effect on environmental protection and management efforts in Bengkalis Regency by 80.4%, while the remaining 19.6% is influenced by other variables outside this research.
Pengaruh Belanja Modal Dengan Pendapatan Asli Daerah Sebagai Variabel Intervening Terhadap Pertumbuhan Ekonomi Daerah Di Kabupaten Bengkalis Anshor Wibowo; Monalisa Monalisa
JAS (Jurnal Akuntansi Syariah) Vol 3 No 2 (2019): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v3i2.185

Abstract

This research aims to determine the effect of Capital Expenditure on Economic Growth with Regional Original Income as an Intervening Variable in Bengkalis Regency. The population in this study is the report of realization of the revenue and expenditure budget of Bengkalis Regency in 2013 to 2017, Sampling is done using the purposive sampling method and the number of samples is 12 items from regional original income in 2013 to 2017, 12 items of capital expenditure in 2013 to 2017 and economic growth 2013 to 2017. This research data is in the form of secondary data in the form of 2013 to 2017 Budget Realization Report in the Regional Government Financial Statements that have been examined by the Indonesian Financial Audit Board in 2013 to 2017. The results of this study are that capital expenditure has an effect on growing the economy, whereas capital expenditure indirectly influences regional economic growth through regional original income as an intervening variable.
Investasi Syariah Melalui Surat Berharga Syariah Negara Mira Misissaifi; Erlindawati Erlindawati
JAS (Jurnal Akuntansi Syariah) Vol 3 No 2 (2019): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v3i2.186

Abstract

Investment is something that aims to develop the assets owned by expecting high returns. Basically investment in a sharia perspective is an active form of Sharia Economy. Although many investment products have the opportunity to provide high returns, it must be borne in mind that they are solely in the form of worldly benefits but also ukhrawi profits. One form of sharia investment is Sukuk issued by the state in 2008 to expand alternative sources of funding for the State Budget and Expenditure, as well as developing the Islamic Finance market. From the results of the issuance of the State Sukuk, the construction of various infrastructure projects in all corners of the country has now been realized, such as railroad tracks, roads and bridges, revitalization of the hajj hostel, and universities.
Analisa Dan Perancangan Sistem Informasi Akuntansi Zakat Penghasilan Pegawai Negeri Sipil Eva Nurfazilla; Ulan Ulan; Nurul Pahana; Desi Nurhazana; Decky Hendarsyah
JAS (Jurnal Akuntansi Syariah) Vol 3 No 2 (2019): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v3i2.187

Abstract

This research aims to analyze and design a zakat accounting information system at the Bengkalis District National Amil Zakat Board which is not well systemized. At the same time to design the management of income zakat for Civil Servants of Bengkalis Regency in accordance with the Bengkalis Regency Regional Government's plans regarding Regional Regulations on Zakat. Data collection techniques used were observation, interviews, documentation and literature study. In carrying out system design activities database design techniques, system design and user interface design are used. With this system design is able to answer the needs of the general public, especially for Civil Servants in Bengkalis Regency and provide transparency in the management of zakat, infaq and alms funds through financial reports that can be accessed by the public.
Pengaruh Lingkungan Belajar Terhadap Hasil Belajar Mahasiswa Dalam Matakuliah Akuntansi Pemerintah Husni Mubarak; Karina Krisnanda
JAS (Jurnal Akuntansi Syariah) Vol 3 No 2 (2019): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v3i2.188

Abstract

One of the functions of face-to-face lectures in class is as a transfer of knowledge from lecturer to students. The student learning environment is an external factor that influences student learning outcomes. Government Accounting Course I is a continuation of the Public Sector Accounting course. The purpose of this course is to provide knowledge to students of the Diploma 4 Public Financial Accounting Study Program that focuses on the process of financial recording and reporting to the government. This study was conducted to determine whether there are differences in learning outcomes in Government Accounting courses I between classes A and B. The test instrument used is the non-parametric Mann-Whitney test. The population in this study was 52 students in the fifth semester of Diploma 4 Public Financial Accounting Study Program. The results of this study showed that the learning outcomes or students' abilities in Government Accounting courses I between classes A and class B did not differ. Differences in the learning environment in each class do not affect student learning outcomes.
Eksistensi Akuntansi Sumber Daya Manusia Sebagai Aset Satria Darma
JAS (Jurnal Akuntansi Syariah) Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v4i1.192

Abstract

This research aims to analyze the recognition of the existence of human resource as assets in the financial statements and the various obstacles encountered in the application of human resources accounting. This research uses a descriptive analysis in analyzing secondary data related to these issues. Therefore, the need for encouragement through empirical research to create uniformity in the measurement of human value and also efforts to revisit the definition of assets, so that the human resource could be recognized as asset and then is also recognized as General Accepted Accounting Principle.
Pengaruh Deposit Structure Dan Ownership Concentration Terhadap Pengungkapan Islamic Corporate Governance Pada Bank Syariah Di Indonesia Dan Malaysia Hasna Katsurayya; Tettet Fitrijanti; Fury Khristianty Fitriyah
JAS (Jurnal Akuntansi Syariah) Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v4i1.194

Abstract

This research aims to determine the effect of Deposit Structure and Ownership Structure on the disclosure of Islamic Corporate Governance (ICG). Deposit Structure is proxied by the percentage of the Profit Sharing Investment Account (PSIA) to assets, while Ownership Structure used in this research is Blockholder Ownership and Managerial Ownership. The research uses descriptive and verification method with quantitative analysis approach. The results show that simultaneous Profit Sharing Investment Account, Blockholder Ownership, and Managerial Ownership has significant effect on the disclosure of ICG. Partially, Profit Sharing Investment Account indicates significant positive effect on the disclosure of ICG, Blockholder Ownership shows significant positive effect on the disclosure of ICG, while the Managerial Ownership does not affect the disclosure of ICG.
Pengaruh Pembiayaan UED-SP Terhadap Efektivitas Usaha Masyarakat Desa Pada Bidang Pertanian Kecamatan Bantan Irawan Fakhrudin Mahalizikri; Nelly Agus Tantiana
JAS (Jurnal Akuntansi Syariah) Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v4i1.198

Abstract

This research aims to determine how much influence the funding of UED-SP on the efforts of rural communities in agriculture in the District of Bantan. The type of data from this research is quantitative using primary and secondary data. The population in this research were all customers who borrowed UED-SP in agriculture in the District of Bantan, amounting to 261 people, while the sample taken was as many as 158 people. The data analysis technique used is simple linear regression. The results of this research are that there is a significant influence between the funding of UED-SP on the effectiveness of rural communities in the agriculture sector of Bantan District, with a percentage value of 54.4%.

Page 5 of 15 | Total Record : 150

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