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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 87 Documents
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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
Pengaruh Tata Kelola Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Profesionalisme Sdm Dan Integritas Sebagai Variabel Intervening Ubaidillah, Moh.
JIFA (Journal of Islamic Finance and Accounting) Vol. 2 No. 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i1.1590

Abstract

Penelitian ini bertujuan untuk mengetahui dan memperoleh bukti empiris tentang pengaruh tata kelola terhadap akuntabilitas pengelolaan dana desa dengan profesionalisme SDM dan integritas sebagai variabel intervening. Pengambilan sampel dalama penelitian ini menggunakan metode purposive sampling yang menghasilkan sampel 122 responden atau Desa dari 18 Kecamatan Kabupaten Magetan. Metode analisis data penelitian ini menggunakan analisis Structural Equation Modeling (SEM) dengan Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa tata kelola berpengaruh positif terhadap akuntabilitas pengelolaan dana desa dengan profesonlisme SDM sebagai variabel intervening. Selanjutnya, tata kelola berpengaruh positif terhadap akuntabilitas pengelolaan dana desa dengan integritas sebagai variabel intervening Keywords: Financial Governance of Village, The Village Fund Allocation Accountability, Professionalism, Integrity JEL Classification code: C12, C83, G41,H83
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Khusus, Dana Alokasi Umum, Total Aset Dan Luas Wilayah, Terhadap Belanja Modal Economic Growth Sebagai Variabel Moderating Provinsi Di Indonesia Tahun 2014-2016. Widiasmara, Anny
JIFA (Journal of Islamic Finance and Accounting) Vol. 2 No. 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i1.1594

Abstract

The research aims to empirically examine the effect of regional original income, general allocation funds, special allocation funds, total assets, total area, and economic growth as moderating variables on capital expenditures in provinces in Indonesia in 2014-2016. The data is obtained from www.bps.go.id annual financial report. The analytical tool used in this study is Modereted Regression Analysis. The results of this study variables that have a significant effect are Special Allocation Funds, and Total Assets to Capital Expenditures. Whereas the Original Regional Opinion, General Allocation Funds, and Area Size have no effect on Capital Expenditures. Economic growth variable moderates the relationship between DAU and TA to Capital ExpendituresKeywords: Capital Expenditures, PAD, DAU, DAK, Total assets, Area, Economic growth
Pengaruh Karakter Eksekutif Dan Dimensi Tata Kelola Perusahaan Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016) Afriyanti, Sharma Aidha
JIFA (Journal of Islamic Finance and Accounting) Vol. 2 No. 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i1.1595

Abstract

The purpose of the study is to analyze the influence of executive character and corporate governance dimensions on tax avoidance in manufacturing companies that listed on the Indonesia Stock Exchange Period 2012-2016. The samples of this study is 37 companies that selected by using purposive sampling method. The results of this study shows that: Executive characters positive effect on tax avoidance. Independent commissioners not effect on tax avoidance. The audit committee not effect on tax avoidance. Audit quality positive effect on tax avoidance. Keywords: Tax Avoidance, Executive Character, Independent Commissioner, Audit Committee, Audit Quality JEL Classification code: C12, C22, H26, L60
Pengaruh Kepemilikan Asing, Komisaris Asing, Dan Direksi Asing Terhadap Kinerja Keuangan Perusahaan zulkarnain, zulkarnain
JIFA (Journal of Islamic Finance and Accounting) Vol. 2 No. 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i1.1603

Abstract

This study examines the effects of foreign ownership, foreign board membership, and foreign directors on firm financial performance of Indonesian food and beverages listed companies in Indonesia Stock Exchange for the periods of 2012-2016. Firm financial performance is measured by ROA. This study employs publicly available data from financial database of a sample of 41 firm observations. Using multiplied analysis linear regression with hypotheses testing of t statistics and F tests, this study finds that foreign directors, partially, had significant positive impact on ROA. The foreign ownership and foreign board membership on the other hand, partially, had no effect on ROA. The foreign ownership, foreign board membership, and foreign directors, simultaneously, had significant positive impact on ROA.Keywords: foreign ownership, foreign board membership, foreign directors, ROA.
Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Bank di Indonesia Baihaqi, Jadzil
JIFA (Journal of Islamic Finance and Accounting) Vol. 2 No. 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i1.1606

Abstract

This study examines the impact of intellectual capital and corporate governance mechanism on banks’ performance both directly and also moderated effect. We used banks that were listed in Indonesia Stock Exchange. The bank’s performance was measured by risk-based bank rating while intellectual capital was measured by coefficient of VAIC (Pulic, 1998). The corporate governance mechanism was measured based on the size of boards of directors, composition of independent director, CEO remuneration, managerial ownership, the effectiveness of audit committee and ownership concentration. The result of the study shows that banks’ performance was positively influenced by intellectual capital. However, corporate governance mechanism did not influence the banks’ performance, while moderation effect of corporate governance mechanism on the relationship between intellectual capital and banks’ performance was not confirmed. Keywords: Banks’ Performance; Risk Based Bank Rating; Intellectual Capital; Corporate Governance JEL Classification code: C12, G21, G34, M41
Determinan Kinerja Staf Akuntansi di RS PKU Muhammadiyah Surakarta sugiarti, sugiarti
JIFA (Journal of Islamic Finance and Accounting) Vol. 2 No. 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i1.1661

Abstract

The purpose of this study is to examine the influence of professionalism, organizational commitment, and job satisfaction to job performance. The sample of this study are 44 accounting staff in PKU Muhammadiyah Surakarta Hospital. With multiple regression analysis, the result of the research shows that professionalism and organizational commitment has significant effect to job performance. While job satisfication has no significant effect to job performance. Keywords: Professionalism, Organizational Commitment, Job Satisfaction, and Job Performance JEL Classification code: C21, C83, J28, J81
Analisis Faktor-Faktor Yang Mempengaruhi Mahasiswa Dalam Pemilihan Karir Sebagai Akuntan Publik (Studi Empiris Pada Perguruan Tinggi Swasta Di Surakarta) Bere Laka, Jesi Kristin P
JIFA (Journal of Islamic Finance and Accounting) Vol. 2 No. 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i2.1822

Abstract

The aim of this study is to analyse factors affecting students in career selection as a public accountant study of S1 accounting students of private colleges in Surakarta. The population of this study were all students S1 accounting students of 14 private universities in Surakarta in the 2015 and 2016 classes. Total populations are 3.830. Sample of this study are 100 respondents, selected by proportionate random Sampling method. The analysis method of this study is multiple regres- sion method. The results of this study are: 1) Financial rewards/salary does not affect the career choice of students as public accountants. 2) Job market considerations do not affect the career choice of students as pub- lic accountants. 3) Professional recognition has a significant positive effect on student career choice as a public accountant. 4) Social values have a significant positive effect on the career choice of students as publik accountants. 5) Personality does not influence the career choice of students as public accountants. Keywords: Financial Reward/Salary, Job Market Considerations, Professional Recognition, Social Values, Personality JEL Classification: O15, L84, I21, I24
Pengaruh Kinerja Lingkungan, Profitabilitas, Likuiditas Dan Kepemilikian Institusional Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris pada Perusahaan Sub Sektor Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Periode 20 Hamzah, Amir
JIFA (Journal of Islamic Finance and Accounting) Vol. 2 No. 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i2.1871

Abstract

This study aims to determine the influence of environmental performance variables, profitability (ROA), liquidity (CR) and institutional ownership, both partially and simultaneously on the disclosure of corporate social responsibility. The samples of this study were 11 coal mining companies. The sampling technique used was purposive sampling. The analysis technique used was panel data regression, hypothesis testing using t-statistics, and f-statistics. The classical assumption test shows that the available data qualifies to use the panel data regression equation model. The results of the test variables of environmental performance, profitability, and liquidity have a significant influence on the disclosure of corporate social responsibility,and  Institutional ownership has no effect and is significant for disclosure of corporate social responsibility Keywords: Environmental Performance, Profitability, Liquidity, Institutional ownership, Corporate Social Responsibility Disclosure JEL Classification: Q56, C12, G23, G32, G38, O16

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