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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
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Search results for , issue "Vol. 4 No. 1 (2021)" : 6 Documents clear
The Effect of Audit Fee, Auditor Rotation, Auditor Firm Reputation, and Auditor Specialization on Audit Quality Rochmatilah, Siti; Susanto, Barkah; Purwantini, Anissa Hakim
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 1 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i1.3005

Abstract

The purpose of this research was analyze the influence of audit fee, audit switching, audit firm reputation and auditor specialization on audit quality. Data in the current research were secondary data obtained from the financial statements of consumer good industry companies listed on the Indonesia Stock Exchange in the period 2017-2019. This study used purposive sampling method to select sample from the population. Based on method, obtained 26 companies with 78 samples. Data was analyzed using the multiple regression analysis. Proxy measurements for audit quality is using discretionary accruals Kaznik model (1999). The result showed that the audit switching give impact on audit quality. While audit fee, audit firm reputation and auditor specialitation do not impact on audit quality.Keywords: Audit Fee, Audit Switching, Audit Firm Reputation, Auditor Specialization, Audit Quality.
Determinants of Earning Management at Indonesias Coal Mining Companies Fitri, Euis Nessia; Hakim, Dani Rahman
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 1 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i1.3316

Abstract

This study analyzes the determinant of earning management based on profitability, firm size, institutional ownership, and audit committee on Indonesia's mining sector companies. This study uses panel data from the 2014-2019 financial report of 9 mining companies listed on the Indonesia Stock Exchange (IDX). The sample is determined by the purposive method, which resulted in 54 observations data. Using the common effect model (CEM) panel data analysis, this study has revealed that firm size and audit committee has a negative, but institutional ownership has a positive effect on earning management. Besides, profitability does not affect earning management. This study implies that companies need to improve their monitoring quality by adding more audit committee to reduce the earning management. The government is expected to facilitate the role of institutional investors so that they can be more optimal in the aspect of supervision, not just profit orientation. Future studies are expected to increase the number of data observations, variables, and more method to obtain the robustness result about earning management determinants.
Financial Management Analysis of Micro, Small, and Medium Enterprise (MSME) in the Covid 19 Pandemic Era Rohmatin, Laili; Muliawati, Unun Fiolita; Khoiriah, Lutfi Tasriful; Rahmawati, Lilik
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 1 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i1.3363

Abstract

This study determined and analyzed the financial management of MSME. This case study was conducted in UD. Bintang Muda during the pandemic or commonly called the new normal. A qualitative method was carried out by collecting data through in-depth interviews gradually. The data obtained were collected, studied, and analyzed. As a reference, the information discovered in the data analysis was linked to previous theories or researches. The financial management at UD. Bintang Muda in facing changes and striving to survive in the new normal included shifting to a new financial management system from manual bookkeeping to electronic bookkeeping and reviewing expenses and income for further evaluation. The impacts caused by a pandemic demand MSME players to look for new innovations to survive and to be more responsive to changes in the business climate, especially during the new normal. UD Bintang Muda implemented a new strategy by increasing the quality of packaging to compete in the high-end market. Keywords: Financial Management; Pandemic; Covid 19; MSME
The Effect of ROA, BOPO, and Interest Rate on Profit Sharing Rate of Mudharabah Deposit at BPRS in Indonesia during 2015-2019 Aulia, Fena Ulfa; Saputri, Diana Eka
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 1 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i1.3422

Abstract

The purpose of this study was to determine the effect of Return On Assets, BOPO, and Interest Rates on the Mudharabah Deposit Profit Sharing Rate at BPRS in Indonesia. This research is a type of explanatory research. The object of this research is BPRS in Indonesia according to the results of the yearly financial reports for 2015-2019. The sampling technique used was simple random sampling technique, and there were 8 BPRS in Indonesia used as samples. The type of data used in this study is quantitative data. The data source in this research is secondary data source. The method used in this study is the Classical Assumption Test and Hypothesis Test. The data collection technique is documentary from the official website of the Financial Services Authority (OJK) and the official website of each BPRS in Indonesia as a complement. The results of the study explain that ROA has no effect on the profit sharing rate of mudharabah deposits at BPRS in Indonesia for the 2015-2019 period with a significance value of 0.274. BOPO has a positive and significant effect on the profit sharing rate of mudharabah deposits at BPRS in Indonesia for the 2015-2019 period with a significance value of 0.010. Interest rates have no effect on the profit sharing rate of mudharabah deposits at BPRS in Indonesia for the 2015-2019 period with a significance value of 0.288. As well as Return On Asset, BOPO, and Interest Rates simultaneously have a significant effect on the Profit Sharing Rate of Mudharabah Deposits at BPRS in Indonesia for the 2015-2019 Period with a significance value of 0.015.
Corporate Governance and Disclosure of Sharia Compliance: An Insight Based On Aaoifi Standards Andraeny, Dita
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 1 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i1.3475

Abstract

The objective of this study is to examine the effect of size and the frequency of meeting of Sharia Supervisory Board, audit committee, and auditor’s reputation on the disclosure of sharia compliance based on AAOIFI standard. The secondary data of this study was the annual report of 10 Islamic Commercial Banks in Indonesia from 2016 to 2018. Purposive sampling was used in selecting the data. While multiple linear regression was used for data analysis. The results of the study conclude that the size of the Sharia Supervisory Board has a positive and significant effect the on disclosure of sharia compliance based on the AAOIFI standard. On the contrary, the frequency of meeting of the Sharia Supervisory Board, audit committee, and auditor’s reputation have no significant effect on the disclosure of sharia compliance.
Does Work Motivation Moderate The Relationship Between Responsibility Accounting, Competence, and Managerial Performance? Hidayah, Nurul
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 1 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i1.3665

Abstract

This study aims to determine the effect of employee responsibility accounting and competence on managerial performance with motivation as a moderate variable. The research was conducted by taking a sample of 100 respondents. The sampling technique in this study used a purposive sampling technique. The data analysis technique used is linear regression. The results showed that responsibility accounting had a positive effect on managerial performance. employee competence has no effect on managerial performance. Work motivation does not reduce the relationship between responsible accounting and managerial performance. Work motivation can strengthen the relationship between employee competence and managerial performance. This study provides a theoretical contribution to the development of a new model using work motivation variables. This study also makes a practical contribution to identifying the motivation of each employee in detail. Keywords: Responsibility Accounting; Competence; Work Motivation; Managerial Performance

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