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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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Pengaruh Bagi Hasil, Biaya Promosi, Efisiensi Operasional Dan Ukuran Perusahaan Terhadap Jumlah Deposito Mudharabah Nurhidayatus Sifki; Ibram Pinondang Dalimunthe
JAS (Jurnal Akuntansi Syariah) Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i1.505

Abstract

This study aims to show the effect of profit-sharing, promotion costs, operational efficiency, and company size on the number of mudharabah deposits. This study includes quantitative using secondary data from Islamic commercial banks (ICB). The population of this study is ICB registered with the financial services authority (FSA) in 2015-2020. The sample selection used the purposive sampling technique. The sample was obtained from as many as 8 ICB for six years, so the total data was 48. The data analysis method used multiple linear regression with the help of e-views software. The results showed that profit sharing and company size positively and significantly affected the number of mudharabah deposits. Promotion costs and operational efficiency do not affect the number of mudharabah deposits. Simultaneously profit-sharing, promotion costs, operational efficiency, and company size affect the number of mudharabah deposits. This study can be a reference for ICB management in improving its performance, especially in enlarging ICB. Then increase the profit-sharing customers receive, so customers are more interested in depositing their funds in the ICB.
Pengaruh Managerial Entrenchment, Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Kualitas Laba Eggita Wahyu Amalia; Justita Dura
JAS (Jurnal Akuntansi Syariah) Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i1.525

Abstract

Managerial entrenchment is a crucial activity because it is closely related to the company's operational control. This study aimed to assess the effect of managerial entrenchment, capital structure, profitability, and liquidity on earnings quality. This study uses a quantitative approach. The study population is companies members of the blue-chip index listed on the Indonesia Stock Exchange for the 2019-2020 periods. Sampling uses the purposive sampling technique to obtain a sample of 27 companies. Data was collected using a documentation approach that came from the company's official website and the Indonesia Stock Exchange. Multiple linear regression analysis was used as a test approach. The study results reveal that managerial entrenchment, profitability, and liquidity have no effect on earnings quality, but capital structure affects earnings quality. This study can help the company's internal and external parties to expand information transparency and create good quality profits.
Pengaruh Pajak Parkir Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Medan Alda Amelia Siregar; Kusmilawaty Kusmilawaty
JAS (Jurnal Akuntansi Syariah) Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i1.553

Abstract

This research aims to show the effect of parking and restaurant taxes on local revenue in the city of Medan. This research uses a quantitative method with a descriptive approach. The research population is parking tax, restaurant tax, and Medan city original income in 2015-2020. The sampling technique used the purposive sampling technique and obtained 21 samples. The data source uses secondary data in the form of documentation of parking taxes, restaurant taxes, and local revenue for the city of Medan in 2015-2020. Data analysis using multiple linear regression. The results showed that the parking tax did not affect the local revenue of Medan city. Restaurant tax positively and significantly affects local revenue in the city of Medan. Simultaneously parking and restaurant taxes significantly affect local revenue in Medan, with a significant effect of 59.4%. This research can be a reference for the Medan city government in improving strategies for collecting taxes, especially parking taxes so that Medan city's original revenue can increase.
Determinasi Pemantapan Masyarakat Dalam Penataan Dana Desa Sahala Purba; Ivo Maelina Silitonga; Tasya Dearmaria Simbolon
JAS (Jurnal Akuntansi Syariah) Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i1.555

Abstract

This research was conducted to examine and analyze whether openness, accountability, and community involvement can affect the strengthening of the community in managing village funds in the Rawang Panca Arga sub-district, Asahan district, North Sumatra province. This research uses a quantitative approach. All village representative bodies in the Rawang Panca Arga sub-district are the population of this research. The research sample used a saturated sample so that 30 respondents were obtained. The data source in this research is primary data in the form of a questionnaire. The data analysis technique was carried out with descriptive statistics, data instrument testing, and hypothesis testing. This research shows that only openness has a positively and significantly effect on community stabilization in village fund management. Accountability and community involvement do not affect strengthening the community in managing village funds. This research can be a reference for strengthening village communities in managing village funds so that the use of village funds is right on target.
Implementation Of Accounting Information Systems By Small And Medium Enterprises In Banyumas Negina Kencono Putri; Siti Maghfiroh
JAS (Jurnal Akuntansi Syariah) Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i1.566

Abstract

The purpose of this study is to identify a map of the SME sector in the region and the understanding/appreciation of the owner or manager of SMEs towards accounting information systems. Then identify the needs of the SMEs sector in the regions related to the financial information system. Furthermore, identify all activities related to SME financing in each regional sector. This study is a survey research data collection via questionnaires. The sample study was 25 SMEs sector in the regions that are already exporting or potentially exporting in the region of Indonesia. The data were analyzed using the descriptive analysis method. The results of this study indicate that the SME sector in the regions does not yet utilize the accounting information system well; even some SMEs have not done the appropriate financial reporting standards requiring comprehensive financial information system development. With comprehensive financial information systems, SME management can generate financial statements following applicable regulations and standards and disseminate such statements more easily.
Faktor-Faktor Yang Mempengaruhi Perencanaan Keuangan Keluarga Yayu Kusdiana; Safrizal Safrizal
JAS (Jurnal Akuntansi Syariah) Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i1.580

Abstract

This study aims to show the effect of financial literacy, education level, and income level on family financial planning in Banjar Balam village, Lirik sub-district, Indragiri Hulu regency, and Riau province. The research method was developed quantitatively. The population of this study was all heads of families in the Banjar Balam village, as many as 504 people. The sampling technique used purposive sampling in order to obtain 80 samples. Research shows that financial literacy and income level positively and significantly affect family financial planning. In contrast, the level of education does not affect family financial planning. Simultaneously financial literacy, education level, and income level significantly affect family financial planning by 34 percent. This research can be a reference for local governments in disseminating family financial planning in Indragiri Hulu regency.
Determinan Profitabilitas Perusahaan Pertambangan Pada Indeks Saham Syariah Indonesia M. Maulana; Weri Mahendra; Lili Purnama
JAS (Jurnal Akuntansi Syariah) Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i1.599

Abstract

This study aims to assess the effect of firm size, liquidity, leverage efficiency, and working capital turnover on firm profitability. The study population is mining companies listed on the Indonesian Islamic Stock Index (ISSI) from 2016 to 2020. The total sample is 12 companies selected through the purposive sampling method. This study uses secondary data by collecting documentation data through the Indonesia Stock Exchange (IDX) website. The technique used is panel data regression. The study results show that the company's efficiency and size have a positive and significant effect on profitability. However, working capital turnover has a negative and significant effect on profitability. Meanwhile, liquidity and leverage have no significant effect on profitability. This study can complement existing studies and become a reference for investors and companies in determining the company size, capital turnover, and company efficiency in making investment decisions.
Urgensi Penerapan Akuntansi Rumah Tangga Masa Pandemi Covid-19 Agwa Daffa Rozzaki; Yuliati Yuliati
JAS (Jurnal Akuntansi Syariah) Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i1.601

Abstract

The emergence of covid-19 caused significant changes in the economic field. Domestic life must be more careful in managing household finances during the pandemic to control finances and avoid unwanted things. This study aims to show the application and role of household accounting during the covid-19 pandemic. This study uses a qualitative approach with a phenomenological paradigm. Data collection techniques were carried out through observation, interviews, and documentation. The informants in this study were seven housewives with a minimum educational background of a diploma in economics. The study results show that homemakers carry out financial planning by dividing current needs planned at the beginning of the month. The recording is done through books and written. Financial decisions are made together with the husband. The application of accounting in the household during the covid-19 pandemic is needed. That is because the number of needs is increasing due to the implementation of restrictions on community activities and supporting tools for health protocols. The role of accounting in the household during the pandemic helps informants plan household finances so they can control household finances wisely.
Tinjauan Akuntansi Syariah Dalam Penggunaan Sistem Informasi Akuntansi Multi-Level Marketing Pada E-Commerce Indonesia Zaini Nur Aini; Lantip Susilowati
JAS (Jurnal Akuntansi Syariah) Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i1.619

Abstract

Islamic accounting is a financial recording procedure that generates information from an accounting information system (AIS) and forms a continuous cycle of repeat business policies. This study aims to describe the views of Islamic accounting related to AIS used for e-commerce-based multi-level marketing (MLM) businesses, as well as confirm the MLM law. The method used in this research is an entirely content analysis method. This research understands the flow of written sources, and then it is linked on an ongoing basis. The results showed that using AIS in the MLM business in e-commerce is permissible. It can be considered valid if the process still follows sharia. Fair according to sura An-Nahl (16) verse 90. It can be accounted for following sura Al-Baqarah (2) verse 282. This research can be a reference and consideration in using AIS in MLM business that stays away from the prohibition of muamalah.
Determination Of Profitability With Non-Performing Financing As Moderation Faiz Nasokha; Fetria Eka Yudiana
JAS (Jurnal Akuntansi Syariah) Vol 6 No 2 (2022): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i2.628

Abstract

This study aims to determine the effect of Capital Adequacy Ratio (CAR), Third Party Funds (TPF), and Islamicity Performance Index, which includes Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Equitable Distribution Ratio (EDR) on profitability with Non-Performing Financing (NPF) as a moderating variable at Islamic commercial banks in Indonesia for the 2015-2020 periods. This type of research is quantitative research using Moderate Regression Analysis (MRA) as data analysis and using secondary data in the form of panel data. The sample used was several banks with a purposive sampling method and processed using the E-Views application tool. The results showed that the Islamicity Performance Index, namely ZPR, partially positively and significantly affects profitability. In contrast, CAR, TPF, NPF, and other Islamicity Performance Index variables, namely PSR, and EDR, do not affect profitability. NPF can moderate the effect of TPF on profitability, while NPF cannot moderate the effect of profitability and the three Islamicity Performance Index variables on profitability. This research is practically to find out the determinant variables that increase profitability and reduce non-performing financing to maximize the profits of Islamic commercial banks.

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