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
Articles
70 Documents
<![CDATA[ANALISIS FENOMENA THE MONDAY EFFECT PADA RETURN HARIAN SAHAM PERUSAHAAN INDUSTRI PENGOLAHAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 ]]>
<![CDATA[Meidona, Syofria]]>;
<![CDATA[Multama, Ilham]]>;
<![CDATA[Saputri, Rahmi]]>
<![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.v1i1.2743
<![CDATA[This type of research is descriptive and empirical studies, because this research explains the phenomenon of The Monday Effect which is based on experimental observations from previous researchers.This study aims to look at the differences in stock returns on Monday to Friday and to prove the Monday Effect phenomenon in the Basic and Chemical Industry companies listed on the Indonesia Stock Exchange in 2019.The population in this study are all companies in the Basic and Chemical Industries listed on the Indonesia Stock Exchange in 2019, namely 78 companies,the sampling method is purposive sampling.The sample in this study were 6 companies that met the criteria.This study uses a different test, the data analysis technique used for H1 is one sample t-test and independent sample t-test for H2.The results of this study indicate that there is no difference between stock returns on Monday to stock returns on Friday, it means that the Monday Effect phenomenon did not occur in the Basic and Chemical Industry companies in the 2019 period.]]>
<![CDATA[EVALUATION OF PERFORMANCE BASED BUDGETING AT THE REGIONAL FINANCIAL AGENCY TANAH DATAR ]]>
<![CDATA[Kartini, Indra]]>;
<![CDATA[Melia, Yeni]]>
<![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.v1i1.2742
<![CDATA[ABSTRACT                The problem in this research is evaluating the budget preparation procedure in the regional financial institution of Tanah Datar district with the Minister of Home Affairs regulation number 21 of 2011 concerning the guidelines for regional financial management. This study aims to evaluate the budget preparation procedure based on the Minister of Home Affairs regulation number 21 of 2011 concerning guidelines regional financial management in the regional financial agency Tanah Datar. This type of research is field research and the method used is descriptive qualitative. Data collection techniques used are interview and documentation techniques. The data analysis technique used is the comparative method. The results of this study provide evidence that the budget preparation procedure at the flatland district regional financial agency has referred to the Minister of Home Affairs regulation number 21 of 2011 concerning regional financial management quidelines. The outcome of the work plan and budget of the regional flatland district financial agencies for the 2020 fiscal year shows that in general the performance indicators used do not meet the criteria for good performance indicators. Key Words : Evaluation of budget preparation procedures]]>
<![CDATA[AKUNTABILITAS DAN TRANSPARANSI KEUANGAN DI YAYASAN PENDIDIKAN DAN DAKWAH ISLAM WIHDATUL UMMAH QURRATA AÔÇÖYUN BATUSANGKAR ]]>
<![CDATA[Fajri, Diatul]]>;
<![CDATA[Rizal, Rizal]]>;
<![CDATA[Nofrivul, Nofrivul]]>
<![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.v1i1.2733
<![CDATA[Tujuan penelitian ini untuk mengetahui dan memahami implementasi dari prinsip akuntabilitas dan transparansi pengelolaan keuangan Yayasan Pendidikan dan Dakwah Islam Wihdatul Ummah Qurrata AÔÇÖyun (YPDI-WU-QA) Batusangkar serta pandangan Stakeholders terhadap penggelolaan (YPDI-WU-QA) Batusangkar. Penelitian yang digunakan adalah penelitian studi kasus dengan metode deskriptif kualitatif. Teknik pengumpulan data yang digunakan adalah melalui observasi, wawancara dan dokumentasi. Pengolahan data dilakukan secara deskriptif kualitatif, kemudian diuraikan serta melakukan klasifikasi terhadap aspek masalah tertentu dan memaparkan melalui kalimat yang efektif. Hasil penelitian ini menunjukan bahwa Yayasan Pendidikan dan Dakwah Islam Wihdatul Ummah Qurrata AÔÇÖyun Batusangkar telah melaksanakan akuntabilitas dalam pengelolaan dana sesuai dengan indikator yang dikembangkan, baik akuntabilitas hukum dan kejujuran, akuntabilitas manajerial, akuntabilitas program, akuntabilitas kebijakan, dan akuntabilitas finansial. Transparansi yang dilakukan oleh Yayasan Pendidikan dan Dakwah Islam Wihdatul Ummah Qurrata AÔÇÖyun Batusangkar belum sepenuhnya menerapkan prinsip transparansi. Saat ini, dari 6 (enam) indikator prinsip transparansi terdapat 3 (tiga) indikator prinsip transparansi yang belum dilaksanakan sepenuhnya oleh Yayasan Pendidikan dan Dakwah Islam Wihdatul Ummah Qurrata AÔÇÖyun Batusangkar yaitu laporan keuangan yayasan belum pernah dipublikasikan melalui media masa. Belum ada laporan berkala mengenai pendayagunaan sumber daya yang dapat diakses oleh umum. Serta belum mempunyai website sendiri. Stakeholders percaya bahwa pengurus yang ada di yayasan cukup baik dalam penggelolaan yayasan serta Stakeholders percaya memberikan sumbangan dan dana wakaf kepada Yayasan Wihdatul Ummah Qurrata AÔÇÖyun Batusangkar karena profil pengurus yayasan yang kredibel atau taat melaksanakan perintah Agama Islam.]]>
<![CDATA[PENGARUH AKUNTABILITAS AUDITOR, PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU ]]>
<![CDATA[Melia, Yeni]]>;
<![CDATA[Afriano, Bobi]]>;
<![CDATA[Amran, Elsa Fitri]]>;
<![CDATA[Rahmi, Mega]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 1 (2024): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v4i1.11850
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh akuntabilitas auditor dan profesionalisme auditor secara parsial dan simultan terhadap kualitas audit pada Kantor Akuntan Publik di Pekanbaru. Jenis penelitian yang digunakan adalah penelitian asosiatif kausal dengan pendekatan kuantitatif. Penelitian ini dilakukan di Kantor Akuntan Publik di Pekanbaru. Jumlah sampel yang diambil sebanyak 41 Auditor dengan convenience sampling method. Pengumpulan data dilakukan dengan instrumen penelitian berupa kuisioner (menggunakan pertanyaan). Teknik analisis yang digunakan adalah statistik deskriptif, uji validitas dan reabilitas, uji asumsi klasik dan metode regresi linier berganda, uji secara parsial (T), uji secara simultan (F) dan uji koefisien determinasi. Hasil penelitian ini menunjukan bahwa akuntabilitas auditor secara parsial tidak berpengaruh terhadap kualitas audit, profesionalisme auditor secara parsial berpengaruh signifikan terhadap kualitas audit, akuntabilitas auditor dan profesionalisme auditor secara simultan berpengaruh signifikan terhadap kualitas audit.]]>
<![CDATA[PENGARUH STRUKTUR MODAL DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI LQ45 TAHUN 2020-2023 ]]>
<![CDATA[Dewi, Winona Kumara]]>;
<![CDATA[EDT, Risa Wahyuni]]>;
<![CDATA[Sunarya, Fitria Afni]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v5i2.14449
<![CDATA[Pasar modal memberikan kesempatan untuk menghubungkan pihak yang mempunyai kelebihan dana dengan pihak yang membutuhkan dana dengan tujuan untuk investasi. Penelitian ini bertujuan untukmenganalisis pengaruh struktur modal dan price earning ratio terhadap return saham pada perusahaan yang terdaftar di LQ45 tahun 2020-2023. Metode penelitian ini menggunakan metode penelitian kuantitatif. Objek penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia yang berindeks LQ45 tahun 2020-2023. Jenis data yang digunakan adalah data sekunder. Populasi penelitian ini adalah laporan keuangan tahunan perusahaan LQ45 tahun 2020-2023. Sampel diambil menggunakan teknik purposive sampling. Teknik analisis data yang digunakan yaitu statistic deskriptif, asumsi klasik, regresi liner berganda dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial struktur modal tidak berpengaruh terhadap return saham dan price earning ratio berpengaruh signifikan terhadap return saham. Sedangkan secara simultan variabel struktur modal dan price earning ratio berpengaruh terhadap return saham.Kata Kunci: Struktur Modal, Price Earning Ratio, Return Saham]]>
<![CDATA[ANALISIS BALANCE SCORECARD UNTUK PENILAIAN KINERJA BUMNAG DALAM PENINGKATAN PENDAPATAN ASLI NAGARI SUNGAI TARAB ]]>
<![CDATA[Saleh, Sri Madona]]>;
<![CDATA[Khairunnisa, Tasya]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 5 No 1 (2025): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v5i1.15173
<![CDATA[This study aims to determine the performance of BUMNag Bungo Satangkai Nagari Sungai Tarab using the Balanced Scorecard method by using 4 financial perspectives, customer perspectives, internal business perspectives, and growth and learning perspectives, in an effort to increase Nagari Original Revenue. This type of research is using a mixed method approach by analysing financial reports and interview results from BUMNag Bungo Satangkai. The data sources used in this study are primary data sources and secondary data. Primary data sources were obtained through interviews and secondary data sources were obtained from the financial statements of BUMNag Bungo Satangkai. informants and this research are the Chairman of BUMNag Bungo Satangkai, the secretary of BUMNag Bungo Satangkai and the Treasurer of BUMNag Bungo Satangkai. The results of this study indicate that the performance of BUMNag in a balanced scorecard with a total final score of BUMNag Bungo Satangkai of 78% is very healthy with category A.]]>
<![CDATA[DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY OF COMPANIES THAT HAVE BIOLOGICAL ASSETS IN PLANTATION SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Candra, Revi]]>;
<![CDATA[Rani, Wahyu Mustika]]>;
<![CDATA[Amor, Atika]]>;
<![CDATA[Gampito, Gampito]]>;
<![CDATA[Elfadhli, Elfadhli]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 5 No 1 (2025): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v5i1.14686
<![CDATA[The purpose of this discussion is to analyze how the CSR disclosure of companies that have biological assets in plantation sub-sector companies listed on the Indonesia Stock Exchange in 2022 uses Global Reporting Initiative (GRI).The type of research that the authors use is qualitative research. The data collection technique uses a documentation study in the form of an annual report and sustainability reporting plantation sub-sector companies listed on the Indonesia Stock Exchange for the 2022 period. Data processing was carried out descriptively by reducing data, presenting data, and drawing conclusions based on the GRI method to obtain CSR disclosures in the companies studied.The results of the study concluded that of the 21 plantation sub-sector companies listed on the Indonesia Stock Exchange, only 16 companies provide annual reports and sustainability reporting, while the other 5 companies do not yet have reports due to several reasons, namely: they have not been published by the Stock Exchange, they have not been audited and the companies are bankrupt. Of the 16 companies that have annual reports and sustainability reporting only 14 companies have disclosed CSR according to the GRI while the other 2 have CSR but do not meet the GRI criteria. Keywords: Biological Assets, CSR, GRI.]]>
<![CDATA[CALCULATION OF COST OF COST OF PRODUCTION USING THE FULL COSTING METHOD FOR CANTING AMEH UMKM IN NAGARI KUMANIS ]]>
<![CDATA[Guspendri, Nasfizar]]>;
<![CDATA[Putri, Fanny Rizma]]>;
<![CDATA[Rahmadani, Amelia]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 5 No 1 (2025): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v5i1.14922
<![CDATA[This study aims to determine how to calculate the cost of goods produced using the full costing method. The method used is qualitative with a descriptive approach. The data collection technique used is the documentation technique by collecting information in the form of production costs at UMKM Canting Ameh Nagari Kumanis. The results showed that there were differences in the calculation of the cost of goods produced by UMKM Canting Ameh Nagari Kumanis with the calculation of the cost of goods produced using the full costing method. This is because the calculation of the cost of goods produced by UMKM Canting Ameh does not take into account all costs incurred. The cost of goods produced using the full costing method is higher because the calculation of production costs is more detailed about the costs incurred. By using the full costing method, UMKM actors no longer need to pay for and take the profit earned for depreciation costs.]]>
<![CDATA[THE EFFECTS OF LEVERAGE, OPERATING CAPACITY AND PROFITABILITY ON FINANCIAL DISTRESS IN TRANSPORTATION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2018-2022 ]]>
<![CDATA[Iqbal, Muhammad]]>;
<![CDATA[Cholifah, Amalia Nur]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 5 No 1 (2025): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v5i1.14733
<![CDATA[This research seeks to examine how leverage, operating capacity, and profitability impact financial distress. The study uses quantitative data sourced from secondary data. The population targeted includes transportation companies listed on the Indonesia Stock Exchange from 2018 to 2022, all of which have audited annual reports. The analysis method used is multiple linier regression, with purposive sampling as the sampling technique, resulting in a total of 40 companies experiencing financial distress. Results indicate that leverage has a significant negative impact on financial distress during the specified period. Meanwhile, operating capacity significantly and positively affects financial distress, whereas profitability does not show a significant impact on financial distress in transportation companies listed on the Indonesia Stock Exchange for the period 2018-2022]]>
<![CDATA[TINJAUAN PELAKSANAAN PERMOHONAN PEMINDAHBUKUAN TERHADAP PROSEDUR OPERASI NOMOR KPP70-0051 PADA KANTOR PELAYANAN PAJAK PRATAMA SINGOSARI ]]>
<![CDATA[Aprianti, Tika]]>;
<![CDATA[Hilmiawan, Gigih Aulia]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 5 No 1 (2025): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v5i1.14656
<![CDATA[Pemindahbukuan adalah mekanisme yang di sediakan oleh Kementerian Keuangan sebagai sarana perbaikan atas kesalahan penyetoran pajak. Penelitian ini bertujuan untuk meninjau apakah proses penyelesaian permohonan pemindahbukuan oleh Fungsional Penyuluh Pajak pada Kantor Pelayanan Pajak Pratama Singosari telah sesuai dengan Standard Operating Procedure (SOP) yang berlaku. Penelitian ini menggunakan metode penelitian kualitatif dengan metode pengumpulan data melalui wawancara dan tinjauan kepustakaan. Hasil penelitian ini menunjukkan bahwa proses penyelesaian permohonan pemindahbukuan pada Kantor Pelayanan Pajak Pratama Singosari telah sesuai dengan prosedur operasi yang ada. Penyebab Wajib Pajak mengajukan permohonan pemindahbukuan pada Kantor Pelayanan Pajak Pratama Singosari didominasi oleh kesalahan identitas dan data kode jenis setoran dan pajak, sedangkan kendala yang dalam penyelesaian permohonan pemindahbukuan pada Kantor Pelayanan Pajak Pratama Singosari adalah kurangnya jumlah peneliti dan aplikasi yang sering error.]]>
