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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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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 The Implementation of enterprise Resources Planning Moderates The Relationship Between performance and Profit Growth ? Achyani, Fatchan; -, Zulfikar; Khoir, Jundi Abdul
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 2 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In theory, the application or implementation of an integrated system such as an enterprise resource planning system will further reduce sales, general and administrative expenses due to the effectiveness and efficiency of the workforce after the implementation of the enterprise resource planning system. However, the high costs and the risk of failure, the selection of ERP products must be right on target and can increase profits. In the study of three independent variables, the independent variables are Inventory Turnover (ITO), Earning Power (EP) and ERP moderation with one independent variable, namely profit growth. The sample used was 190 observation samples, the study used Pooled Least Square regression to analyze the impact of ERP implementation moderation on the relationship between company performance and profit growth listed on the Indonesia Stock Exchange for the period 2006 to 2018. The results of the analysis state that ERP implementation, Net Profit Margin (NPM), Inventory Turnover (ITO), earning power (EP), and ERP moderation simultaneously have a positive and significant effect on profit growth. Partially Inventory turnover, earning power, and ERP moderation variables on earning power have a positive effect on profit growth. Meanwhile, the moderate variable ERP on inventory turnover has no significant effect on profit growth.Keywords s: ERP, Inventory turnover, Earning power, Earning Growth
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
Taxpayer's Interest in Using Tax Consultant Services Novalia, Nafisah; Masitoh, Endang; Siddi, Purnama
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 2 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i2.3885

Abstract

This study aims to obtain empirical evidence to determine the effect of knowledge, perceptions of tax consultants, tax sanctions, and taxpayer motivation on interest in using tax consultant services. The independent variables in this study are knowledge, perceptions of tax consultants, tax sanctions, and taxpayer motivation. The dependent variable in this study is the interest in using the services of a tax consultant. The data in this study are primary data obtained from a questionnaire sample of 83 individual taxpayers in the Solo Raya area, using purposive sampling method. The data analysis technique used multiple linear, the data was processed using SPSS 22. The results of the analysis showed that the perception of tax consultants, tax sanctions, and taxpayer motivation had a positive effect on interest in using tax consultant services. Knowledge has a negative effect on interest in using the services of a tax consultant.
Family Ownership, Independent Commissioners, Audit Quality, And Tax Avoidance In Indonesia Nurjanah, Siti; Aligarh, Frank
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 2 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i2.4378

Abstract

This study determined the effect of profitability, family ownership, independent commissioners, and audit quality on tax avoidance. This current study analyzed manufacturing companies with family shareholders listed on the Indonesia Stock Exchange from 2017 to 2019. The secondary data used in this study were originated from the companys annual report on its financial statements. The population in this study were all manufacturing companies with family shareholders listed on the Indonesia Stock Exchange from 2017 to 2019. The 35 companies studied were selected using the purposive sampling technique. The analysis technique used was panel data regression using the Eviews 10 program. The results show that profitability has a negative effect on tax avoidance, family ownership has a positive effect on tax avoidance, independent commissioners, and audit quality has no effect on tax avoidance.
An Analysis of Muzakis Behavior in Paying Zakat Mal and Factors Influencing It: The Perspective of The Theory of Planned Behavior Santoso, Slamet; Cahyono, Yeni; Wafirotin, Khusnatul Zulva; Ayutika, Riza Dessy Nila
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 2 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i2.4912

Abstract

This study seeks to explore factors influencing the behavior of muzaki in paying zakat mal by applying the Theory of Planned Behavior. Referring to Theory of Planned Behavior, attitudes, subjective norms, behavioral controls, and intention influence the behavior of muzaki in paying zakat mal. This study was carried out to permanent muzaki registered at the legal Amil Zakat Institutions in Ponorogo Regency. This quantitative study used primary data in the form of questionnaires. The population in this study is permanent muzaki registered at the Amil Zakat Institutions in Ponorogo Regency such as LazisMu, Yatim Mandiri, and LAZ Baitul Maal Hidayatullah. Involving 80 respondents, the sampling technique used was saturation sampling, in which all members of the population are taken. Performing the SmartPLS 3.0, data analysis includes the Measurement Model (Outer Model) and Structural Model (Inner Model). The results show that the variable of Attitude and Behavioral Control have a positive and significant influence on the intention of muzaki in paying zakat mal, while the variable of Subjective Norms did not affect the intention of muzaki paying zakat mal. The variable of Intention shows a significant influence on the behavior of muzaki paying zakat mal. Keywords: Zakat Attitude, Subjective Norm, Perceived Behavioral Control
The Effect of Religiosity On Tax Evasion Behavior With Gender as a Moderating Variable Illahi, Ilham; Sumari, Nini
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 2 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i2.4928

Abstract

Tax evasion is a form of non-compliance by taxpayers in paying taxes. Tax evasion behavior must be mitigated so that the country's economic growth can grow well. This study examines the effect of religiosity on tax evasion. To expand the test, the researcher included gender as a moderating variable. The object of this research is the students of the Islamic Economics and Business Faculty (FEBI) of IAIN Bukittinggi. The selection of this sample is based on the students of FEBI IAIN Bukittinggi who will enter the business world so that in the future they will become taxpayers. Through Moderated Regression Analysis (MRA) testing was conducted to see the effect of gender variables in moderating the relationship between tax evasion and religiosity. The results of this study found that the level of student religiosity had no impact on reducing tax evasion. However, this study supports the findings of previous studies where gender has different reactions to tax evasion, female students are more likely to avoid tax evasion than male students. Keywords: Tax Evasion, Religiosity, Gender, Taxpayers
The Effect of Competence and Internal Control System on Village Government Accountability with Organizational Commitment as Moderating Variable Mustofa, Ardyan Firdausi; Muntiah, Nur Sayidatul; Susanti, Fitria Dwi
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 2 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i2.4929

Abstract

This study explored the effect of competence and the internal control system on the accountability of the village government in Babadan District, Ponorogo Regency. It also seeks to determine whether organizational commitment as a moderating variable can weaken or strengthen the relationship between the independent variables and the dependent variable.. The population of this study is all village officials in the Babadan District, Ponorogo Regency. 100 samples were selected using Proportionate Random Sampling. Primary was obtained utilizing a questionnaire, which was distributed to 12 villages in Babadan District. The results of the multiple linear regression analysis employing SPSS version 26 indicate some important findings. First, competence and the internal control system as independent variables, and organizational commitment as moderating variables have a positive and significant effect on village government accountability. Second, organizational commitment cannot moderate the relationship between competence and village government accountability. Third, organizational commitment moderates the relationship between the internal control system and village government accountability and strengthen the relationship between the independent variables and the dependent variable.
Islamic governance, sharia supervisory board, environmental performance, and Islamic social reporting: Evidence from Indonesia Akbar Nugroho, Andes; Cinintya Pratama, Bima; Fakhruddin, Iwan; Wibowo, Hardiyanto
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 1 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i1.5294

Abstract

Islamic social reporting has been recognised as a major concern in Islamic accounting research in Indonesia. However, research on this issue still remains more paucity of evidence. The purpose of this study was to determine the effect of Islamic governance scores, sharia supervisory board education, cross membership of sharia supervisory boards, and environmental performance on Islamic social reporting. The population used in this study is Sharia Commercial Banks listed on the Financial Services Authoruty (OJK) during 2008-2020. The sampling technique used was purposive to obtain a sample of 150 companies that met the criteria. This study employed multiple regression analysis using the SPSS program to analyze the data. The results of this study showed that Islamic governance score and environmental performance had a positive effect on the disclosure of Islamic social reporting. On the other hand, the result further indicated that the education of the sharia supervisory board and cross-membership of the sharia supervisory board had no effect on the disclosure of the Islamic social reporting disclosure. The results contribute to providing fruitful insights to Islamic banks that Islamic governance score and environmental performance are two crucial factors determining the Islamic social reporting.
Exploring the predictors of zakat compliance in the community of farmers Eka Setianingsih, Hesti; Irsyad, Mohamad; Velayati, Ajib Akbar
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 1 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i1.5295

Abstract

Zakat plays an important role in reducing poverty. This study scrutinizes the influence of individual factors as proxied by attitude, subjective norm, and perceived behavioral control, demographic factors as proxied by Islamic educational background and gender, knowledge of zakat, and religiosity on farmers’ compliance in paying agricultural zakat in Ngawi Regency. Primary data were collected through questionnaires. The population in this study is farmers in Ngawi Regency Indonesia. 100 respondents were selected with a sampling technique carried out through purposive sampling. The result of Partial Least Squares Structural Equation Modeling (PLS-SEM) shows that attitude has no significant influence on zakat compliance. On the other hand, subjective norms, perceived behavioral control, Islamic educational background, knowledge of zakat, and religiosity have a positive influence on zakat compliance. This study indicates that gender is proven to have a negative influence on zakat compliance. This research contributes to providing valuable insight for zakat institutions to establish zakat collection policies based on individual perspectives.

Page 5 of 9 | Total Record : 87

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