Jurnal Akuntansi Syariah (JAkSya)
Focus and Scope JAkSya (Jurnal Akuntansi Syariah) published by Islamic Accounting Department, Faculty of Islamic Economics and Business UIN Mahmud Yunus Batusangkar in collaboration with Asosiasi Dosen Akuntansi Indonesia. JAkSya is expected to add insight into Accounting and Finance, especially Islamic Accounting for academics, practitioners, researchers, students and other parties who are interested in the development of accounting knowledge and practice. The main focus of JakSya covers several aspects, namely: Financial Accounting, Management Accounting, Islamic Accounting and Financial Management, Taxation, Public Sector Accounting, Zakat Accounting, Corporate Governance, Auditing, Capital Market and Investment, Corporate Finance, Accounting Profession, Accounting Information Systems. The Journal is published twice a year on February and August. This Journal has been accredited Sinta 5
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70 Documents
<![CDATA[Analisis Efektivitas Penerimaan Retribusi Pengujian Kendaraan Bermotor Dan Kontribusinya Dalam Meningkatkan Pendapatan Asli Daerah Di Kabupaten Dharmasraya ]]>
<![CDATA[Yanti, Mira Dwi]]>;
<![CDATA[Amran, Elsa Fitri]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 2 (2021): JakSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i2.4545
<![CDATA[The purpose of this study is to determine the level of effectiveness of motor vehicle testing retribution receipts and their contribution to increasing local revenue (PAD) in Dharmasraya district. This research uses descriptive methods with quantitative approaches, data collection techniques through interviews and documentation. The data analysis method used refers to the theory and formula for effectiveness and contribution. The results of this study show that the effectiveness of the acceptance of motor vehicle testing levies from 2016-2020 fluctuated or fluctuated. In 2016 the criteria for effectiveness were less effective, and in 2017 the criteria for effectiveness were quite effective, and in 2018 the criteria for effectiveness were quite effective, and in 2019 has ineffective effectiveness criteria. And in 2020 it has very effective effectiveness criteria. and the contribution of motor vehicle testing levies to local revenue In Dharmasraya Regency, the contribution levels from 2016-2020 are all classified as very less contributing, because from 2016-2020 the percentage of contribution to motor vehicle testing levies is below 10%. In 2016 the percentage of contribution was 0.41%, in 2017 it was 0.36%, in 2018 it was 0.43%, in 2019 it was 0.38% and in 2020 the percentage contribution was 0.39%.]]>
<![CDATA[Penyusunan Laporan keuangan berdasarkan ISAK 35 Pada Kelompok Tani Mekar Sari ]]>
<![CDATA[Oktavia, Yola]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 2 (2021): JakSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i2.4510
<![CDATA[Farmer groups obtain resources to carry out these activities from grants, assistance or donations and the purpose of its establishment is to have the same interests and to prosper its members. Easy-to-understand financial reporting is carried out in accordance with generally accepted accounting standards. The standards governing the financial reporting of non-profit entities are the interpretation of financial accounting standards no. 35. So the purpose of this study is to find out how the preparation of financial statements that should be in the Mekar Sari farmer group based on ISAK 35. The data collection technique that the author uses is through documentation and direct interviews, the financial statements made by the Mekar Sari farmer group are not in accordance with regulations ISAK 35 because the reports made are only limited to monthly reports or cash in and out reports. While the reports that will be generated from this research are the statement of financial position, comprehensive income report, report on changes in net assets, cash flow statement and notes to financial statements.]]>
<![CDATA[Peranacang Sistem Informasi Penerimaan Sumbangan Pembinaan Pendidikan (SPP) pada SD Qur'an Al-Fityan Batusangkar ]]>
<![CDATA[Putrasma, Rando Sony]]>;
<![CDATA[Marlin, Khairul]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 2 (2021): JakSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i2.4477
<![CDATA[The problem was discussed in this study is the recording the receipt of the Educational Development Contribution (SPP) which still manually. The SPP acceptance report is not yet available computerized and there is no computerized recording system used to record SPP receipts at Al-Fityan Batusangkar Elementary School. The type of research that the author uses is the development using the SDLC (System Development Life Cycle) method, namely to create an accounting application program for SPP receipt transactions at Al-Fityan Batusangkar Elementary School by conducting a development model to produce. The applications used are PHP Native, Visual Studio Code, MySQL. The resulting product has implemented an accounting system application in recording the receipt of Educational Development Contributions (SPP) and has produced a receipt report and proof of payment. In addition, the product has also given good results against all elements of PIECES]]>
<![CDATA[Analisis Penatausahaan dan Penyusunan Laporan Pertanggungjawaban Bendahara Serta Penyampaiannya Pada Badan Pengelolaan Keuangan Daerah Kabupaten Solok Selatan ]]>
<![CDATA[Dona, Sepria]]>;
<![CDATA[Yenti, Elfina]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 2 (2021): JakSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i2.4391
<![CDATA[The problem of this research is how the administration and preparation of the Treasurer's Accountability Report and its submission to the Regional Financial Management Agency of South Solok Regency. The purpose of this study was to determine: Administration and preparation of the Accountability Report of the Revenue Treasurer at the Regional Financial Management Agency of South Solok Regency; Administration and preparation of the Expenditure Treasurer accountability report at the Regional Financial Management Agency of South Solok Regency. The research method used is descriptive qualitative and the subject of this research is the Revenue Treasurer and the Expenditure Treasurer of the Regional Financial Management Agency of South Solok Regency. Data collection techniques used are interviews, observation and documentation of research subjects. While the data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of this study indicate that: (1) the receipt treasurer of the Regional Financial Management Agency of South Solok Regency has implemented administration and preparation of accountability reports in accordance with applicable guidelines, from the initial stage of collecting transaction evidence to the stage of ratification and submission to related parties. ; (2) the expenditure treasurer of the Regional Financial Management Agency of South Solok Regency has implemented the administration and preparation of the accountability report in accordance with the applicable guidelines from the expenditure accounting stage to the description of the overall procedure for delivering accountability.]]>
<![CDATA[Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK-EMKM) Pada Usaha Mikro Kecil Menengah (UMKM) Berkah Laundry ]]>
<![CDATA[Sari, Atika]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 2 (2021): JakSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i2.4373
<![CDATA[The problems discussed in this study are the recording of financial statements of MSME Berkah Laundry which have not recorded in detail and are not in accordance with applicable accounting standards, namely SAK-EMKM. The purpose of this research is to prepare financial reports based on SAK-EMKM. The type of research that the author uses is field research with a descriptive qualitative approach. The data collection technique that the author uses is through interviews with the owners of the Berkah Laundry UMKM and documents related to the preparation of the Berkah Laundry UMKM financial statements. And the purpose of this research is to compile financial reports on UMKM Berkah Laundry based on SAK-EMKM. The results showed that the financial statement recording system carried out by the Berkah Laundry UMKM based on SAK-EMKM had three components of financial statements, namely the statement of financial position with total assets of Rp. 45,222,375,00 and total equity and liability of Rp. 45,222,375,00, income statement with total profit of Rp. 7,602,375,00 and notes to financial statements.]]>
<![CDATA[Akuntabilitas dan Transparansi Pengelolaan Anggaran Pendaptan dan Belanja Nagari Pasilihan Kecamatan X Koto Diatas Kabupaten Solok Tahun 2019 ]]>
<![CDATA[Azhari, Ahmadani]]>;
<![CDATA[Melia, Yeni]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 2 (2021): JakSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i2.4361
<![CDATA[Accountability and transparency of the management of the Pasilihan nagari budget for 2019 has become a concern since the nagari government received a large disbursement of funds compared to previous years. In carrying out the wheels of government, the Pasilihan nagari government has not yet been optimal in socializing and publishing reports on the realization of the nagari revenue and expenditure budget to the Based on Permendagri Number 113 of 2014 concerning village financial management, the fifth part of the accountability article 40 states that the budget realization report must be published to the The purpose of this study was to determine the Accountability and Transparency of the Management of the Pasilihan nagari Budget in 2019. The type of research used in this study was field research. The method used in this research is descriptive with a qualitative approach. The data collection technique that the writer uses in this research is through interviews and collecting documents. The results of the study indicate that the Pasilihan nagari government has implemented the principles of accountability and transparency in the management of APBNagari. In general, accountability and transparency have started to be implemented well. However, there are still some indicators of accountability and transparency standards or criteria that have not been implemented by the Pasilihan nagari government]]>
<![CDATA[PENGARUH FINANCING TO DEPOSIT RATIO TERHADAP RETURN ON ASSET PADA PT. BPR SYARIAH AL-MAKMUR LIMBANANG KABUPATEN LIMA PULUH KOTA PERIODE 2012-2019 ]]>
<![CDATA[Yenti, Elfina]]>;
<![CDATA[Handayani, Sri Dina]]>;
<![CDATA[Fitria, Nita]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 1 (2021): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i1.2795
<![CDATA[Permasalahan dalam penelitian ini Return On Asset  (ROA) pada PT. BPR Syariah Al-Makmur periode 2014-2019 ada yang berada dibawah 1,5% dan ada juga yang diatas 1,5% menujukkan nilai Return On Asset  (ROA) yang tidak stabil sebagai variabel dependen dan variabel independen  Financing To Deposit Ratio (FDR). Tujuan penelitian untuk menjelaskan pengaruh Financing To Deposit Ratio (FDR) terhadap Return On Asset  (ROA) pada PT. BPR Syariah Al-Makmur periode 2012-2019. Penelitian ini merupakanpenelitian lapangan (field research) dengan pendekatan kuantitatifdengan sumber data sekunder berupa Laporan Keuangan PT. BPR Syariah Al-Makmur periode 2012-2019. Teknik analisis data dengan analisis regresi linier sederhana mengunakan Program SPSS 21. Hasil penelitian uji t menunjukkan bahwa bahwa pengaruh FDR terhadap ROA pada PT. BPR Syariah Al-Makmur periode 2012-2019 diperoleh hasil H0 diterima dan Ha ditolak dan nilai siginifikansinya 0,063 > 0,05. Artinya Financing to Deposit Ratio (FDR) tidak berpengaruh terhadap Return On Asset (ROA) pada PT. BPR Syariah Al-Makmur.]]>
<![CDATA[ANALISIS PENERAPAN SISTEM TRANSAKSI NON TUNAI (TNT) PADA DINAS LINGKUNGAN HIDUP KOTA PARIAMAN ]]>
<![CDATA[Amran, Elsa Fitri]]>;
<![CDATA[Basrefnaldi, Basrefnaldi]]>;
<![CDATA[Silfira, Silfira]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 1 (2021): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i1.2757
<![CDATA[This research is a descriptive analysis of qualitative research against the application of Transaction analysis non cash (TNT) at the environmental agency  of Pariaman. The purpose of this research is to know how the application of the System transactions are Non cash and knowing the constraints faced in the implementation of Non cash transaction system at the service of the Environment Pariaman. In this study using data collection techniques by means of observation, documentation, and interviews are then analyzed and interpreted from the data obtained by using a descriptive analysis method. The results of this research to show that the execution of the transaction system Non cash At the environmental agency of Pariaman has sought to carry out the transaction of non cash in accordance with the applicable rules and the constraints faced in the implementation of the Non cash transaction system in the Pariaman City Environmental Agency is about a lack of socialization about the use of the Nagari Cash Management Application, the internet network that are not yet adequate, and there are still those who are less advance in respect of the operation technology also the system is still not perfect.]]>
<![CDATA[ANALISIS PENYAJIAN PSAK 101 PADA LAPORAN KEUANGAN PT. BPRS MENTARI PASAMAN SAIYO ]]>
<![CDATA[Amelia, Frida]]>;
<![CDATA[Rahmad, Marzuki]]>;
<![CDATA[Putra, Muhammad Deni]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 1 (2021): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i1.2696
<![CDATA[Permasalahan dalam skripsi ini adalah bagaimana penyajian PSAK 101 pada laporan keuangan PT. BPRS Mentari Pasaman Saiyo. Tujuan dari pembahasan ini adalah untuk mengetahui sejauh mana kepatuhan bank syariah dalam menyajikan PSAK 101 terhadap laporan keuangan PT. BPRS Mentari Pasaman Saiyo.Jenis penelitian yang digunakan adalah penelitian lapangan dengan metode kualitatif yaitu menganalisis penyajian laporan keuangan PT. BPRS Mentari Pasaman Saiyo dengan pendekatan PSAK 101 tentang Penyajian Laporan Keuangan Syariah. Sumber data yang digunakan adalah sumber data sekunder berupa laporan keuangan yang disajikan oleh PT. BPRS Mentari Pasaman Saiyo.Hasil dari penelitian ini menggambarkan bahwa PT. BPRS Mentari Pasaman Saiyo belum sepenuhnya mennyajikan PSAK 101 pada laporan keuangannya, dikarenakan PT. BPRS Mentari Pasaman Saiyo dalam menyajian laporan keuangannya masih terdapat perbedaan penyajian antara laporan keuangan PT. BPRS Mentari Pasaman Saiyo dengan PSAK 101 tentang Penyajin Laporan Keuangan Syariah seperti, PT. BPRS Mentari Pasaman Saiyo belum menyajikan pendapatan margin murabahah dalam laporan posisi keuangan maupun dalam catatatan atas laporan keuangannya namum bisa kita temui dalam laporan Neraca Harian yang seharusnya PT. BPRS menyajikannya dalam Laporan Posisi Keuangan.Dengan penelitian ini, diharapkan PT. BPRS Mentari Pasaman Saiyo mennyajian laporan keuangan yang sesuai dengan PSAK 101 tentang Penyajian Laporan Keuangan Syariah.]]>
<![CDATA[Analisis Sumber Dan Penggunaan Kas Pada Pt.Polychem Indonesia Tbk Periode 2014-2018 ]]>
<![CDATA[Candra, Revi]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 1 (2021): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v1i1.2741
<![CDATA[Permasalahan dalam penelitian ini adalah darimana sumber kas yang ada pada PT. Polychem Indonesia TBK, untuk apa saja penggunaan kas pada PT. Polychem Indonesia TBK dan bagaimana analisis sumber dan penggunaan kas pada PT. Polychem Indonesia TBK periode 2014-2018. Tujuan   dari   penelitian   ini   adalah   untuk   mengetahui darimana sumber kas PT. Polychem Indonesia TBK dan digunaan untuk apa kas yang ada pada PT. Polychem Indonesia Tbk periode 2014-2018. Metode penelitian yang digunakan pada penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Subjek dalam penelitian ini adalah PT. Polychem Indonesia Tbk yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder berupa laporan keuangan yang didapatkan dari laporan keuangan PT. Polychem Indonesia Tbk pada Bursa Efek Indonesia pada periode 2014-2018 melalui situs www.idx.co.id.Hasil dari   penelitian ini menunjukkan bahwa Analisis sumber dan penggunaan kas pada perusahaan PT. Polychem Indonesia Tbk pada perioden 2014-2016 terjadi penggunaan dana yang tidak tepat karena kebutuhan dana jangka panjang yang dipenuhi oleh kebutuhan dana jangka pendek. Pada periode 2017-2018 PT. Polychem Indonesia Tbk telah melakukan pembelanjaan dengan tepat karena adanya kelebihan dana jangka panjang walaupun ada sebagian dana jangka panjang yang menutupi sebagian dana jangka pendek.]]>
