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Frank Aligarh
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UIN Raden Mas Said Surakarta, Central Java, Indonesia, Jl. Pandawa, Dusun IV, Pucangan, Kartasura, Sukoharjo, Central Java Province, Postal Code 57168.
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JIFA (Journal of Islamic Finance and Accounting)
Published by Universitas Islam Negeri Raden Mas Said Surakarta
ISSN : 26151774     EISSN : 26151782     DOI : https://doi.org/10.22515/jifa
Core Subject : Economy,
Economics, Econometrics & Finance
JIFA (Journal of Islamic Finance and Accounting) openly welcomes scholars, academicians, researchers, policyholders, lecturers, and practitioners to submit their high-quality research articles that correspond to the focus and scopes. This journal concerns on two primary areas, Islamic Finance and Accounting. The topic of Islamic finance limits its discussion on financial matters such as sharia capital market, sharia banking, financial technology, Islamic philanthropy (Zakat, Waqf, Sadaqah, etc.) and behavioral finance. The theme of accounting directs the discourses about development of accounting concepts, Islamic accounting, behavioural accounting, auditing, taxation, accounting information system, and public sector accounting. Papers on accounting issues relating to developing in other fields such as finance, small-medium enterprises, and government operations are also welcome. By promoting the current issues of these areas, JIFA represents an excellent forum for highlighting the profile of Islamic finance and accounting research on both national and international levels.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2018)" : 6 Documents clear
Pengaruh Faktor Makroekonomi terhadap Pembiayaan Bermasalah Hernawati, Herni; Puspasari, Oktaviani Rita
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i1.1134

Abstract

The purpose of this research was conducted to determine and test the influence of macroeconomic factors in the form of inflation, BI Rate and exchange Rate (kurs) toward non performing financing. Population in this research is the Islamic Banking industry in Indonesia among 2010-2016. The sampling technique used is purposive sampling where the sample is selected based on the criteria determined by the writer.The data used is secondary data sourced from the official website of each Islamic Banking.To know the influence of  inflation, BI Rate and exchange Rate (kurs) toward non performing financing this research used eviews as statistical research tool. The research method used descriptive method with quantitative approach. This research used panel regression analyst model performance by using the four classical assumption which are normality, multicollinearity, autocorrelation and heteroscedasticity.The results show inflation has a positive impact and not significant on non performing financing (NPF), BI Rate and exchange Rate (kurs) have positive and significant effect on non performing financing (NPF). Key words: Inflation, BI Rate, Exchange Rate, Non Performing Financing (NPF) JELclassificationis : E44, G01, G21, G28, G32
Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing Nuradila, Ratna Felix; Wibowo, Raden Arief
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i1.1135

Abstract

This research is purposed to determine the effect of tunneling incentive, bonus mechanism and debt covenant to transfer pricing wich is moderated by tax minimization on multinational firm’s listed at Indonesian Stock Exchange in 2012-2014. The technique of this analysis is multiple regression analysis, wich used 33 annual report from secondary data with purposive sampling method. The result of this research showed that variabel which are having a significant impact to transfer pricing are tunneling incentive, debt covenant and moderation of tax minimization to tunneling incentive. Keywords: Transfer Pricing, Tunneling Incentive, Bonus Mechanism, Debt Covenant, Tax Minimization JEL Classification: H25, H71, M1
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Indeks Pembangunan Manusia Rahmayati, Anim; Pertiwi, Imanda Firmantyas
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i1.1149

Abstract

This study aims to examine the effects of local revenue and balancing funds consisting of general allocation funds, special allocation funds and revenue-sharing funds on the human development index of district governments/ city in Central Java. The level of Human Development Index in Central Java from year to year has fluctuated changes in the increase and including the medium category.The research method used in this is quantitative research using multiple linear regression analysis tools. The sample used in this study is the district government financial statements in Central Java during 2015-2016 which amounted to 70. The result of the research shows that the original income of the region influences the human development index. While general allocation funds, special allocation funds and profit-sharing funds have no effect on the human development index. This indicates that the fulfillment of education, health and poverty eradication needs in Central Java can be met from the local revenue in each district government. Keywords: Local original revenue, general allocation fund, special allocation fund, profit-sharing fund, human development index JEL Classification: H61, H77
Pengaruh Firm Size, Subsidiaries, dan Auditor Size terhadap Audit Fee Nurdjanti, Fisca Adhitya; Pramesti, Wahyu
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i1.1170

Abstract

The aims of this study is to determine the effect of firm size, subsidiaries, and auditor size to the audit fee. This study tested the company listed in Indonesia Sharia Stock Index (ISSI) for the year 2013-2016. This study obtained 37 companies as a sample in four years. Data were analyzed using multiple linear regression analysis model. The results of this study showed that firm size, subsidiaries, and auditor size have positive and significant impact on audit fees. In this study the entire hypothesis can be accepted.
Pengaruh Kompetensi, Skeptisme Profesional dan Budaya Organisasi terhadap Efektivitas Audit Aparat Inspektorat dengan Independensi sebagai Variabel Moderasi Ubaidillah, Moh.
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i1.1207

Abstract

This study aims to determine the influence of professional skepticism, competence and organizational culture on the effectiveness of auditing inspectorate apparatus with independence as a moderating variable. This research is a quantitative study of primary data by using questionnaires distributed to the inspectorate. The sample of this research is Madiun Residency with saturation sampling method. The results of this study indicate the competence has a positive effect on the audit of the inspectorate apparatus with the independence as the moderation variable. Professional skepticism has no effect on the effectiveness of the audit of the inspectorate apparatus with independence as a moderating variable. Furthermore, organizational culture negatively affects the effectiveness of the audit of the inspectorate apparatus with independence as a moderating variable. Keywords: Audit Effectiveness, Independence, Competence, Professional Skepticism, Organizational Culture JEL Classification: H 83, M54
Faktor-Faktor yang Mempengaruhi Kemauan Wajib Pajak Orang Pribadi dalam Membayar Pajak pada Pasca Kebijakan Tax Amnesty Sungkono, Sungkono; Sugiyanti, Slamet
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i1.1252

Abstract

Many factors affect the willingness to pay taxes for taxpayers. Several previous studies have presented different results on these factors. This study aims to obtain empirical evidence about the factors that affect the willingness to pay taxes on the taxpayers of individuals who perform free work in DJP Kanwil DIY. Samples taken in the research as many as 100 taxpayers in the scope of 5 KPP in DIY. Data were collected through questionnaires and analyzed using multiple regression. The results showed that the variable awareness of paying taxes, knowledge and understanding of tax laws, perceptions of the effectiveness of the tax system, the quality of service tax officers and tax sanctions have a positive effect on the willingness to pay taxes. Keywords: tax awareness, tax knowledge, perception of the tax system, the quality of tax services, the willingness to pay taxes JEL Classification: E17, E62, H25, K34

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