cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Frank Aligarh
Contact Email
frank.aligarh@staff.uinsaid.ac.id
Phone
-
Journal Mail Official
frank.aligarh@staff.uinsaid.ac.id
Editorial Address
UIN Raden Mas Said Surakarta, Central Java, Indonesia, Jl. Pandawa, Dusun IV, Pucangan, Kartasura, Sukoharjo, Central Java Province, Postal Code 57168.
Location
Kab. sukoharjo,
Jawa tengah
INDONESIA
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
 1   2   3   4   5 
Earnings Management di Indonesia: Studi Empiris pada Periode Sebelum dan Setelah Terlaksananya Program Tax Amnesty Wibowo, Raden Arief
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.v2i2.1880

Abstract

This study aims to examine earnings management practice in the Indonesian companies, before, during, and after the tax amnesty program, and compare it through testing the difference in the absolute value of discretionary accruals before, during, and after the tax amnesty program. To conduct this analysis, this study uses 42 samples of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2018. Data from all company samples are arranged in the form of Discretionary Accruals, Non-Discretionary Accruals, and Absolute Discretionary Accruals. The results indicate that there are earnings management practices before the tax amnesty program, and it is greater during the tax amnesty, and smaller after the tax amnesty. Based on the results of different tests, this study also shows that there are differences in the value of Absolute Discretionary Accruals in the tax amnesty program (AbsPre) and Absolute Discretionary Accruals after the tax amnesty program (AbsPost), so the hypothesis states that there is difference between earnings management before the tax amnesty program and after the tax amnesty program, can be accepted. In addition, the amount of Absolute Discretionary Accruals before the tax amnesty program (AbsPre) which tends to be higher 68.37% or almost 70%, shows that there is a great effort made by the management of the company in order to make the company looks outperformed to the investors. Keywords: Tax Amnesty, Earnings Management JEL Classification: M41, 023, G18, G20, H71
Pengaruh Financial Leverage Terhadap Perataan Laba Dimoderasi Firm Size Di Perbankan Indonesia Devi, Heidy Paramitha
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.v2i2.1914

Abstract

One of the steps that can be taken to reduce earnings fluctuations is income smoothing, by moving high income in a certain year into an unfavorable period, this is done to create a stable company profit so that it is reflected in good company performance in the eyes of investors. The purpose of this study is to determine whether company size is able to moderate the effect of financial leverage on income smoothing. This research was conducted at companies listed in the 2013-2017 banking period. The number of samples in this study were 110 samples that were selected using the purposive sampling method. The data analysis technique used in this study is logistic regression analysis. The results of this study indicate that financial leverage has no effect on income smoothing, and company size is not able to moderate the effect of financial leverage on income smoothing. Keywords: Income Smoothing, Financial leverage, Company Size, Banking Sector  JEL Classification:G21, G32, L25, M41
Good Corpotare Governance dan Manajemen Laba di Perbankan Syariah Putra, Rosyid Nur Anggara
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.v2i2.1925

Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme Good Corporate Governance dengan variabel ukuran dewan komisaris, proporsi komisaris independen, ukuran dewan direksi, ukuran komite audit, ukuran dewan pengawas syariah, dan kompetensi dewan pengawas syariah terhadap manajemen laba pada bank syariah di Indonesia periode 2014-2018. Sampel ditentukan dengan teknik purposive sampling sehingga diperoleh 12 bank syariah sebagai sampel penelitian. Data dianalisis menggunakan regresi data panel dengan fixed effect model dengan software eviews 10. Hasil analisis menunjukkan bahwa ukuran dewan komisaris dan ukuran dewan pengawas syariah berpengaruh positif terhadap perilaku manajemen laba. ukuran komite audit berpengaruh negatif terhadap manajemen laba, sedangkan proporsi komisaris independen, ukuran dewan direksi, dan kompetensi dewan pengawas syariah tidak berpengaruh terhadap perilaku manajemen laba pada bank syariah di Indonesia. This study aims to examine the effect of Good Corporate Governance mechanism with variable size of the board of commissioners, the proportion of independent commissioners, the size of the board of directors, the size of the audit committee, the size of the sharia supervisory board, and the competence of the sharia supervisory board on earnings management in Islamic banks in the 2014-2018 period. The sample is determined by purposive sampling technique so that 12 Islamic banks are obtained as a research sample. Data were analyzed using panel data regression with fixed-effect models with software e-views 10. The results of the analysis showed that the size of the board of commissioners and the size of the sharia supervisory board had a positive effect on earnings management behavior. Audit committee size has a negative effect on earnings management, while the proportion of independent commissioners, the size of the board of directors, and the competence of sharia supervisory boards do not affect earnings management behavior in Islamic banks in Indonesia. Keywords: SIslamic Banks, Earnings Management, Board of Commisioner, Board of Audit, Board of Directors, competence of Syariah Compliance Boards JEL Classification: G21 M41, M12, M48
Corporate governance, profitabilitas, leverage, dan pengaruhnya terhadap pengungkapan sosial dan lingkungan Dewi, Nurnika Asri
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.v2i2.1950

Abstract

This study aims to analyze the effect of corporate governance, profitability, and leverage on social and environmental disclosure. The data in this study are 40 property, real estate, and building construction companies listed on the Indonesia Stock Exchange during 2014-2016, so there are 120 observational data. The hypothesis in this study was tested using multiple linear regression analysis with the application of SPSS version 23. The results of this study indicate that institutional ownership, audit committee, and leverage have an effect on social and environmental disclosure. Meanwhile, the independent board of commissioners and profitability has no effect on social and environmental disclosure. Keywords : corporate governance. profitability, leverage, Social and Environment Disclosure Index (SEDI) JEL Classification: Q56, C12, G23,G32, G38, O16
Pengaruh Risiko Likuiditas dan Ukuran Perusahaan Terhadap Profitabilitas Perbankan di Bursa Efek Indonesia Dewi, Nurma Gupita
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i1.2153

Abstract

This study aims to analyze the effect of liquidity risk and firm size on profitability in the banking sector listed on the Indonesia Stock Exchange in the period 2016-2018. Liquidity risk in this study is proxied by using factors that can be managed by the bank to avoid the threat of liquidity risk.Liquidity risk in this study is proxied by loan debt ratio, while firm size uses a natural logarithm from total assets. The sampling technique uses a purposive sampling method that is by using certain criteria. The population in this study was all banking companies listed in Indonesia Stock Exchange. The sample used in this study are 30 banks.The analysis was carried out using multiple regression analysis. The results of this study indicate that loan debt ratio has aninsignificant effect on bank profitability. Firm size has a positive  and significant effect toward profitability in banking sector in Indonesia.Keywords: Liquidity Risk, Firm Size and ProfitabilityJEL Classification Codes:  C12, G21, L25
Tantangan Pondok Pesantren Menuju Lembaga Pendidikan Islam yang Akuntabel Ahyar, Muhammad Khozin
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i1.2301

Abstract

Islamic boarding school is one of the oldest Islamic education institutions in Indonesia. The majority of Islamic boarding schools in Indonesia are foundations. As an institution or non-profit entity, Islamic boarding schools also need to do an institutional transformation so that it can continue to grow and be trusted by stakeholders. So far, the financial reporting of Islamic boarding schools does not have standardization. So that each boarding school has a different form of financial reporting. In the end, Bank Indonesia and the Indonesian Institute of Accountants (IAI) developed the Pesantren Accounting Guidelines (PAP). Pesantren Accounting Guidelines are one of the programs in the development of pesantren economic independence. This article aims to describe the challenges faced by Islamic boarding schools in achieving accountable Islamic education institutions. Based on the literature review, there are three challenges in Islamic boarding schools in order to become an accountable Islamic educational institution, namely the boarding school human resources in the field of accounting, cooperation between related institutions and the use of technology. Islamic boarding schools must increase or increase competent human resources in the fields of accounting and financial reporting. Collaboration between related institutions can help boarding schools in increasing accountability. The provision of technology and the procurement of a type of software or application can make it easier for Islamic boarding school human resources to prepare financial reports in accordance with financial accounting standards (SAK), in this case in accordance with Islamic Boarding School Accounting Guidelines.Keywords: Islamic Boarding School, Accountable, Islamic Boarding School AccountingJEL Classification Codes: L31, Z12, Z18
Financial Accessibility of Small and Medium Enterpraise (SMEs) in Surakarta City Hakim, Muhammad Luqman; Ningsih, Mardhiyatur Rosita
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i1.2342

Abstract

Small and Medium Enterprise (SMEs) is priority economics sector until 65 percent in Indonesia. It had been priorities focus of government policy to financial access in banking helped SMEs. The research is aim to analyze the influence of SMEs Characteristic, Financial Literacy, and Lending Term toward Financial Accessi- bility SMEs in Surakarta city. The research had sample from SMEs registered in SMEs government in Surakarta city is 100 sample. Sample of the research with proportionate stratified random sam- pling technique. Methodology in this research is regression. The Re- sult of this research state that the SMEs Characteristics, Financial Literacy, and Lending term positif toward Financial Accessibility Keywords: Financial Accessibility, Financial Literacy, Lending Term, SMEs Characteristics JEL Classification: G32, L22,L26
Pengaruh Faktor Fundamental Perusahaan Terhadap Price to Book Value Rahayu, Maryati; Sari, Bida
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i1.2347

Abstract

The purpose of this study was to analyze factors that affect Price to Book Value, by taking samples to manufacturing companies the industrial sector consumer goods who registered at the indonesian stock exchange the period 2015 – 2018 as many as 15 company. Based on t-test known investment decision which are proxied by price earn- ing ratio, capital structure which are proxied by debt to equity ra- tio, profitability which are proxied by return on asset ratio and size that influence the price to book value significanly. While institutional ownership have no effect on price to book value. Based on ANOVA test (F-test)) there are significant influences of investment decision, capital structure (DER), profitability (ROA), institutional owner- ship and size on the price to book value. The results of the coefficient of determination it can be concluded that the fifth of the independent variable affecting price to book value of 59,5%, while the rest 40,5% can be explained by other factors that is not incorporated into research. Keywords: PER, DER, ROA, Institutional Ownership,Size, Price to Book Value JEL Classification: G23, L25, L60, M41, O16, L69
Pengaruh Karakteristik Perusahaan Terhadap Nilai Perusahaan Dengan Intellectual Capital Sebagai Variabel Moderasi Achyani, Fatchan; Trisnawati, Rina; Mulato, Febry Yuni
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i1.2349

Abstract

This study aims to analyze the effect of company characteristic on company value with intellectual capital as a moderating variable. In this study, the independent variable is the company, namely liquidity, profitability, capital structure, and size, while the dependent variable is company performance, which is the firm's value. Liquidity variables are accepted by the Current Ratio, profitability variables are collected by Return of Assets (ROA), capital structure is accepted by debt to equity (DER), and size is measured by Ln (Total assets). Company value variables are valued by Torbin Q, and intellectual capital is obtained by Intellectual Coefficient Add Value as a moderating variable. The sample in this study was obtained using a purposive sampling of 36 manufacturing companies received on the Indonesia Stock Exchange in 2015-2017. The results of this study indicate that (1) liquidity has a significant effect on firm value, (2) profitability has no effect on firm value, (3) capital structure has a significant effect on firm value , (4) size has no effect on firm value, (5) intellectual capital is able to moderate the relationship of liquidity and capital structure to firm value. (6) Intellectual capital is not capable of moderate the relationship of profitability and size to firm value.Keywords: Firm Value, Intellectual Capital, Liquidity, Profitability, Capital Structure and Firm SizeJEL Classification Codes: L25, L60, M41,O34
Pengaruh Sistem Keuangan Desa dan Sistem Pengendalian Intern Pemerintah Terhadap Akuntabilitas Pengelolaan Dana Desa Arfiansyah, Mufti Arief
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i1.2369

Abstract

This study aims to determine the effect of the Village Finance System (Siskeudes) and the Government Internal Control System (SPIP) on the accountability of village fund management. This study refers to a quantitative approach to the population of villages in Wonogiri District. Determination of the sample by random sampling technique. The process of collecting data uses the questionnaire method. Respondents in this study were the Village Head and Village Secretary. Data analysis uses multiple regression analysis. The results showed that 1) The Village Financial System (SISKEUDES) affected the accountability of village fund management. 2) Government Internal Control System (SPIP) influences the accountability of village fund management.Keywords: Village Fund Management Accountability, Village Financial System, Government Internal Control System.JEL Classification Codes: C12, P25, R50

Page 3 of 9 | Total Record : 87

 1   2   3   4   5 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol. 8 No. 1 (2025) Vol. 7 No. 2 (2024) Vol. 7 No. 1 (2024) Vol. 6 No. 2 (2023) Vol. 6 No. 1 (2023) Vol. 5 No. 2 (2022) Vol. 5 No. 1 (2022) Vol. 4 No. 2 (2021) Vol. 4 No. 1 (2021) Vol. 3 No. 2 (2020) Vol. 3 No. 1 (2020) Vol. 2 No. 2 (2019) Vol. 2 No. 1 (2019) Vol. 1 No. 2 (2018) Vol. 1 No. 1 (2018) More Issue