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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. 2 (2018)" : 6 Documents clear
Good Corporate Governance, Leverage, Ukuran Perusahaan Dan Tax Avoidance kushariadi, briska; putra, rosyid nur
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 2 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i2.1401

Abstract

Tax avoidance is effort to minimize the tax burden are still in the realm of tax law.The purpose of this study was to determine the influence of good corporate governance, leverage, and firm size against tax avoidance. Indicator of corporate governance that are used to test are proportion of independent commissioners and audit quality. In this study, tax avoidance is measured using the effective tax rate (ETR). The number of samples analyzed 120 samples of companies listed on Indonesia Sharia Stock Index (ISSI) 2012-2016. Sample determination using purposive sampling technique. The data used in this research is a secondary data. Data were analyzed using panel regresion analysis with eviews 9. Result of analysis showed the pro- portion of independent commissioners and audit quality has no effect on tax avoidance. Leverage has positive influence on tax avoidance. While, firm size has negative influence on tax avoidance. Keywords: tax avoidance, proportion of independent commissioners, audit quality, leverage, firm size JEL Classification: G38, H26,L22,L25
Audit Kepatuhan Syariah Melalui Peran Dewan Pengawas Syariah Pada PT. BPRS Dana Mulia Surakarta Fatmawati, Diah Ayu; Usnan, Usnan
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 2 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i2.1415

Abstract

The aim of this study is to find out how the shariah compli- ance audit is carried out through the role of the sharia supervisory board (DPS) at PT. BPRS Dana Mulia Surakarta. This study is us- ing a qualitative approach, where the data in this study were obtained through interview, documentation and observation techniques related to the implementation of sharia compliance audits through the role of DPS in BPRS Dana Mulia Surakarta, which then obtained data analyzed descriptively. The results showed that the shariah compliance audit was im- plemented through the role of the sharia supervisory board (DPS) at PT. BPRS Dana Mulia Surakarta, it’s just that the implementation of the role of DPS in the BPRS under study is still not optimal, among others: (1) The role of DPS as a supervisor is still not optimal consid- ering there are still several products at PT. BPRS Dana Mulia Sura- karta which has not fulfilled the sharia principles. (2) The role of DPS as Advisor still needs to be improved because all this time the Sharia Supervisory Board (DPS) is only limited to providing advice from the findings of the work and providing studies to employees without any deeper follow up. Keywords: Shariah Compliance Audit and DPS JEL Classification: G21, G28,M38, M42
Pengaruh Faktor Makro Ekonomi Terhadap Pembiayaan Bermasalah (Penelitian Pada Bank Umum Syariah di Indonesia Tahun 2010-2017) Hamzah, Amir
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 2 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i2.1416

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 that, simultaneously Inflation, BI Rate and Exchange Rate (kurs) have significantly and positive impact on non performing financing (NPF). Then in partialy, 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). Keywords: Inflation, BI Rate, Exchange Rate, Non Performing Financing (NPF) JEL Classification: C12,D81, G21a
Kesiapan UMKM Terhadap Implementasi SAK EMKM (Studi UMKM Di Kabupaten Blora) Sholikin, Ahmad; Setiawan, Ade
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 2 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i2.1441

Abstract

SMEs has an important role in economic development in Indonesia. In this development, SMEs has several obstacles. One of them is the preparation of financial statements that are not in accordance with accounting standards in Indonesia. SAK ETAP is a standard for SMEs in preparing financial statements. However, many studies have suggested that the majority of SMEs in Indonesia have not been able to implement SAK ETAP because the standard are too complex. Therefore DSAK IAI publishes new financial accounting standard for SMEs which is SAK EMKM effective on January 01, 2018. The new standard is intended to assist the needs in the preparation of financial statements. The result of this research shows the level the readiness of SMEs in implementing SAK EMKM. In conducting this research, the researcher used descriptive qualitative research. The researcher collects the data of this research from the interview and documentation. The analysis is dine by data reduction, data presentation, and conclusion. The results of this research shows that two SMEs in Blora Regency are not ready in applying SAK EMKM. The absence of SMEs have not done the preparation of financial statements.
Produk Unggulan Sebagai Daya Saing Daerah Studi Pengembangan UKM Di Kabupaten Brebes Anis, Ashwar; Wibowo, Raden Arief
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 2 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i2.1442

Abstract

The purpose of this study is to improve competitiveness in Brebes Dis- trict. This research uses qualitative research with common keywords. The study was conducted in Brebes District, covering the targeted area of the OVOP program as a manifestation of superior product development, and the Ministry of Industry and Commerce Department of Cooperatives and SMEs as the main data centers. Data analysis using descriptive qualitative by using description based on data available on research object. The results showed that excellent products in Brebes District as an effort to improve the competitiveness of regions have not achieved optimal results. From several excellent products avail- able in Brebes District, only two products are included in the main target, that is implementation of salted eggs and seaweed, while other production centers are still in development stage. However, the activ- ities undertaken show considerable prospective improvements, includ- ing increased production volumes and new product variations as a result of fostering and developing creativity and entrepreneurial in- novation. As a supporting factor, including the Brebes District Gov- ernment which has a strong commitment to implement the OVOP program on an ongoing basis, which is a superior resource that can be used as a flagship. Sources of funds, human resources and infrastruc- ture needs, especially for groups that can be used as capital to conduct OVOP activities as a whole. Stages of activities have been carried out appropriately and in accordance with their respective rules, al- though there are indications of overlap in coaching as there are no clear boundaries in defining individual business categories, and in- dustry groups. Keywords: Local original revenue, general allocation fund, special allocation fund, profit-sharing fund, human development index JEL Classification: E23, E26,l26
Corporate Governance Dan Karakteristik Perusahaan Sebagai Determinan Kinerja Keuangan Perusahaan Junianto, Setiawan Fathoni
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 2 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i2.1445

Abstract

The objectives of this research is to investigate the relationship between board of commissioners, independent board of commissioners, amount of board commissioners meeting, firm size and firm age in the financial performance of manufacturing industry in Indonesian stock exchange period 2016. Sampel in this study using purposive sampling as many as 94 companies in Indonesia. The results shows that proportion of independent board of commissioners and firm age have significant effect on the companys financial performance. Then board of commissioners, amount of board of commissioners meeting and firm size have no significant effect on financial performanceKeywords: GCG, Firm characteristic, financial performance

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