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Frank Aligarh
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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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Analisis Pengaruh Prediksi Kebangkrutan, Leverage, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern Mubtadi, Novendi Arkham
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 2 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i2.2488

Abstract

This study was conducted to examine whether there is an influence of bankruptcy prediction, leverage, company growth on going concern audit opinion. The study was conducted on non-financial companies covering the agriculture sector, mining sector, basic chemical industry sector, various industrial sector, customer goods sector which was listed on the Indonesia Stock Exchange for the period 2015-2018. This type of research in quantitative. This study with a population of 211 and sample of 35 companies. Data analysis method used in this study is logistic regression analysis using SPSS 24 data analysis tools. Sampling technique using purposive sampling. The result in this study indicate that bankcruptcy prediction effect the going concern audit opinion while the leverage and company growth do not effect the going concern audit opinion. Keywords: Bankcruptcy Prediction, Leverage, Company Growth, Going Concern Audit Opinion
Perbandingan Kinerja Reksadana Saham Syariah dan Konvensional (Pada 10 Reksadana di BEI Tahun 2017-2019) Mufidah, Evi Nailul; Agusvinatassari, Dhuwik Iffuk; Hana, Kharis Fadlullah
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 2 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i2.2507

Abstract

This research was conducted with the aim to find out, describe, and to analyze how the comparative performance of Islamic stock mutual funds and conventional stock mutual funds, especially mutual funds registered in the same investment manager. The sample used in this study is 10 mutual funds that are members of 5 investment manager that are the same as each investment manager is one conventional stock mutual fund and one Islamic stock mutual funds listed on the IDX during the observation period in April 2017- December 2019. The results of data analysis show that the use of the sharpe method the performance of Islamic stock mutual funds is superior to that of conventional stock mutual funds. Whereas when using the Treynor index and Jensen index the results obtained if the performance of conventional stock mutual funds is higher than the performance of Islamic stock mutual funds with a fairly large difference in value. Keywords: Comparison, Performance, Mutual Funds, Conventional Stock Mutual Funds, Islamic Stock Mutual Funds.
Pengaruh Literasi dan Return Terhadap Minat Mahasiswa Berinvestasi Fatah, Mohammad Syaifullah; Na'im, Jannatun
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 2 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i2.2523

Abstract

The purpose of this study was to determine the effect of investment literacy and investment return on the interests of FEBI S1 Islamic Economics Study Program students at IAIN Kudus in investing in the Islamic capital market. The design of this study is quantitative. The study population was all undergraduate students of FEBI ES Study Program IAIN Kudus. A sample of 100 respondents were selected using the purposive sampling method. The data is processed using SPSS for Windows version 23 application. The results of this study indicate that literacy and return partially affect the interest in investing in the S1 FEBI ES Study Program students at IAIN Kudus, as evidenced by the probability value of 0,000 <0.05. Literacy and return simultaneously influence the interest in investing in FEBI S1 ES Study Program students at IAIN Kudus, as evidenced by a Fcount of 27,027 and a probability of 0,000. Literacy and return affect investment interest by 35.8%, while the remaining 64.2% is influenced by other variables not explained in this study. Keywords: Literation, Returns, and Investment Interest
Pengaruh Adopsi E-Banking Dan Pengendalian Internal Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia Ayuning Tyas, Luluk; Purwanti, Kelita
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 2 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i2.2780

Abstract

This study aims to determine the effect of the number of e- banking adoption and internal control on financial performance at Islamic commercial banks in Indonesia. The population in this study is Islamic commercial banks in 2015-2019. The sample of this study is 13 Islamic commercial banks with 65 observations. The sample in this study was taken based on a purposive sampling technique. This research is processed using SPSS 20. The results of this study indicate that the number of e-banking adoption has a negative effect on the financial performance of Islamic banking. Internal control does not have a direct influence on the financial performance of Islamic banking. Keywords: e-banking adoption, internal control, financial performence, islamic commercial banks.
Pengaruh Ukuran Perusahaan, Return On Asset Dan Winner/Loser Stock Terhadap Praktik Perataan Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Mulyanto, Mulyanto; Wibowo, Raden Arief
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 2 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i2.2832

Abstract

This study aims to obtain empirical evidence about the influence of company size, return on assetsand winner / loser stock on income smoothing practices (empirical studies on manufacturing companies listed on the Indonesia Stock Exchange). The independent variables used in this study are company size, return on assets and winner / loser stock. The dependent variable used in this study is the practice of income smoothing. The object of this research are all manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The number of companies sampled in this study were 177 companies over 4 periods, namely 2014-2017. The sampling method uses purposive sampling, while the method of data analysis uses logistic regression analysis. The results of this study indicate that firm size has no significant effect on income smoothing practices, return on assets does not significantly influence earnings smoothing practicesand winner / loser stock has no significant effect on income smoothing practices.Keywords: Total Assets, Return on Assets, Winner/Loser Stock, Eckel Index
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.
Pengaruh Struktur Kepemilikan Saham, Ukuran Perusahaan, dan Profitabilitas Terhadap Pengungkapan Sukarela Maesaroh, Maesaroh; Aisyiah, Helti Nur
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 2 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i2.3135

Abstract

This study aims to determine the effect of shareholding structure, company size, and profitability on voluntary disclosure. The dependent variable used in this study is the managerial and institutional ownership, company size, and company profitability. While the independent variable in this study is voluntary disclosure. This study used the population of all manufacturing companies that were continuously listed on the Indonesia Stock Exchange during 2017-2018 period. This study used 61 companies multiplied by two years of the study period obtained 122 samples. Sampling technique used was purposive sampling with certain criteria to eliminate companies from the population. The study found reveal that managerial and institutional ownership had negative influence on voluntary disclosure, while company size variables had a positive influence on voluntary disclosure. Whereas the profitability had no significant influence on voluntary disclosure. Keywords: voluntary disclosure, company ownership structure, company size, profitability 
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.

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