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Jurnal Akuntansi Syariah (JAkSya)
Published by Universitas Islam Negeri Mahmud Yunus Batusangkar
ISSN : -     EISSN : 27981231     DOI : http://dx.doi.org/10.31958/jaksya.v5i1
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 70 Documents
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PERAN UKURAN DEWAN, KEANGGOTAAN DEWAN INDEPENDEN, DAN KEBERAGAMAN GENDER TERHADAP SKOR ESG PERUSAHAAN DI ASIA TENGGARA Setiani, Eko Putri
Jurnal Akuntansi Syariah (JAkSya) Vol 5 No 1 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i1.14446

Abstract

ABSTRAKPenelitian ini menganalisis pengaruh ukuran dewan, keanggotaan dewan independen, dan keberagaman gender terhadap skor ESG pada perusahaan publik yang terdaftar di Asia Tenggara, yaitu yaitu Indonesia, Malaysia, Singapura, Filipina, Vietnam, dan Thailand. Data yang digunakan mencakup 3.179 observasi dari 657 perusahaan selama periode 2012 hingga 2023. Dengan menggunakan model regresi efek tetap dari data panel tidak seimbang, hasil penelitian menunjukkan bahwa ukuran dewan, keanggotaan dewan independen dan keberagaman gender secara signifikan meningkatkan skor ESG. Sesuai dengan stakeholder theory, struktur dewan yang inklusif dan beragam memiliki peran penting untuk memenuhi ekspektasi pemangku kepentingan, meningkatkan akuntabilitas, dan mendukung keberlanjutan. Dewan yang beragam akan mendorong perusahaan untuk lebih efektif mengintegrasikan perspektif dan kebutuhan pemangku kepentingan ke dalam strategi keberlanjutan. Penelitian ini memberikan wawasan bagi pembuat kebijakan, perusahaan, dan investor untuk mendorong tata kelola yang lebih responsif terhadap tantangan keberlanjutan dan peningkatan nilai jangka panjang. Kata kunci: Skor ESG, Ukuran Dewan, Anggota Dewan Independen, Keberagaman Gender  ABSTRACTThis study analyzed the impact of board size, independent board membership, and gender diversity on ESG scores in publicly listed companies across Southeast Asia, specifically in Indonesia, Malaysia, Singapore, the Philippines, Vietnam, and Thailand. The data comprises 3,179 observations from 657 companies over the period from 2012 to 2023. Using a fixed-effects regression model on unbalanced panel data, the findings reveal that board size, independent board membership, and gender diversity significantly enhance ESG scores. Consistent with stakeholder theory, an inclusive and diverse board structure plays a crucial role in meeting stakeholder expectations, enhancing accountability, and supporting sustainability. A diverse board encourages companies to more effectively integrate stakeholder perspectives and needs into sustainability strategies. This study provides valuable insights for policymakers, corporate leaders, and investors to promote governance structures that are more responsive to sustainability challenges and contribute to long-term value creation. Keywords: ESG Scores, Board Size, Independent Board Member, Gender Diversity
ANALISIS KELAYAKAN BISNIS COUNTER MS CELL SUKA MAJU DARI ASPEK PRODUKSI, PEMASARAN DAN KEUANGAN Fitria, Rani; Chastika, Della; Ivanka, Rara; Melani, Putri; Apriani, Wiwik; Chrisna, Heriyati Chrisna
Jurnal Akuntansi Syariah (JAkSya) Vol 5 No 1 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i1.14270

Abstract

ABSTRAKMS CELL adalah Usaha yang menjual atau mendistribusikan telepon seluler, serta berbagai aksesoris dan produk terkait telepon seluler lainnya yang didirikan oleh M. Syukrillah Putra pada awal bulan Juni 2021. Menghadapi permintaan pelanggan yang berubah-ubah juga bersaing dengan Pengecer online dan situs e-commerce yang menyediakan barang serupa dengan harga lebih rendah menjadi ancaman untuk Counter MS CELL Suka Maju.Penelitian ini bertujuan untuk mengkaji kelayakan pendirian Counter MS CELL di Kecamatan Sunggal, Kabupaten Deli Serdang, Indonesia, berdasarkan segi produksi, pemasaran, dan keuangan. Hasil analisis kelayakan adalah sebagai berikut: (1) Fitur produksi dinilai layak untuk dikembangkan setelah pertimbangan lokasi dan teknologi dievaluasi. (2) Komponen pemasaran menunjukkan bahwa usaha Counter MSCELL layak untuk dikembangkan lebih lanjut. (3) Payback Period (PP) lima bulan dua minggu, Net Present Value (NPV) senilai Rp 395.740.045; Profitability Index (PI) senilai 2,16%; dan Internal Rate of Return (IRR) senilai 49% merupakan hasil analisa syarat untuk kelayakan.ABSTRACTMS CELL is a business that sells or distributes mobile phones, as well as various accessories and other mobile phone related products founded by M. Syukrillah Putra in early June 2021. Facing changing customer demand and competing with online retailers and e-commerce sites that provide similar goods at lower prices is a threat to the MS CELL Suka Maju Counter. This study aims to examine the feasibility of establishing an MS CELL Counter in Sunggal District, Deli Serdang Regency, Indonesia, based on production, marketing, and financial aspects. The results of the feasibility analysis are as follows: (1) Production features are considered feasible to be developed after location and technology considerations have been evaluated. (2) The marketing component shows that the MSCELL Counter business is feasible to be developed further. (3) Payback Period (PP) of five months and two weeks, Net Present Value (NPV) of IDR 395,740,045; Profitability Index (PI) of 2.16%; and Internal Rate of Return (IRR) of 49% are the results of the analysis of the requirements for feasibility.
DAMPAK PELATIHAN TERHADAP LITERASI PSAK 101 DAN 109 MAHASISWA AKUNTANSI SYARIAH UIN IMAM BONJOL PADANG Dewi, Novia Citra; Lubis, M. Zaky Mubarak; Misneli, Misneli; Nusabil, Gery
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.13317

Abstract

The problem of misappropriation of funds by philanthropic organizations is caused by the weak financial reporting based on PSAK 101 and PSAK 109.weak financial reporting based on PSAK 101 and PSAK 109. One ofone of the factors causing this is the low level of human resources who understand PSAK 101 and PSAK 109. Understand PSAK 101 and PSAK 109. This study aims to determine literacy of Islamic accounting students towards PSAK 101 and PSAK 109 and the impact of providing training on student literacy. training on student literacy. This research is a quantitative quantitative research with a sample of 54 people who meet the criteria. Data processed using the Wilcoxon signed rank test. The results showed that the literacy level of Islamic accounting students on PSAK 109 and PSAK 101 is still low before the training. training. This can be seen from the results of the pre-test whose average score is 62.22 points, with the lowest score of 20 points, which means that they can only answer 4 out of 20 questions given. Questions out of 20 questions given. The level of literacy of Islamic accounting students after being given training on PSAK 109 and PSAK 101 has increased. We can see this from the descriptive test and Wilcoxon test. At descriptive test, it can be seen that the average student score after training and posttest has increased dramatically by 90 points from training and posttest has increased dramatically by 90 points from previously the pretest average was 62.22 points. And for the highest value is 100 points. Based on the Wilcoxon test, it shows that 47 students have a higher posttest score than the pretest. This means that the training provided resulted in a higher.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA DI NAGARI TANJUNG ALAM KECAMATAN TANJUNG BARU TAHUN 2022 Rahim, Febria; Melia, Yeni; Amran, Elsa Fitri; Putri, Silvani Asrina
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.12369

Abstract

The aim of this research is to determine the accountability and transparency of village fund management in Nagari Tanjung Alam, Tanjung Baru District. The type of research used is field research. The method used is descriptive with a qualitative approach. The data collection technique in this research is through interviews by collecting documents. The results of the research show that the principles of accountability and transparency in the management of village funds in Nagari Tanjung Alam have been implemented in accordance with Permendagri Number 20 of 2018. In the principle of accountability, the government of Nagari Tanjung Alam at the planning, implementation, administration and accountability stages can be said to be accountable, according to the principle of transparency The Nagari Tanjung Alam government has provided information to the public through available information boards, although not all the information is fully included. In the reporting stage it cannot be said to be accountable because the Nagari Tanjung Alam Government is still late in reporting and in terms of transparency it cannot be said to be fully transparent because the Nagari Tanjung Alam Government does not provide information regarding activities that have not been completed/implemented and the remaining budget is not included on the available information boards. 
CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY: ANEXAMINATION IN ENERGY AND MINING COMPANIES Elfira, Gita; Tasman, Abel
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.13156

Abstract

This study aims to examine the effect of Corporate Governance, proxied by women on board, board activity, and sustainability committee, on Corporate Social Responsibility (CSR). The population consists of 86 energy and mining companies listed on the Indonesia Stock Exchange from 2019-2022. The sample was selected using purposive sampling, resulting in 18 companies with 72 observations. Secondary data was obtained from the Indonesia Stock Exchange website (www.idx.co.id) and the websites of the sampled companies. Data analysis was conducted using panel data regression with Eviews12 software. The results show that women on board, and board activity have a positive but insignificant effect on CSR, while the sustainability committee has a positive and significant effect on CSR. 
ANALISIS VALUE FOR MONEY KINERJA KEUANGAN PADA KABUPATEN TANAH DATAR Pamel, Rahmi; Gampito, Gampito; Candra, Revi; Sari, Rina Puspita
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.12011

Abstract

Penelitian ini bertujuan untuk mengukur kinerja keuangan pada Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Tanah Datar pada tahun 2021-2022 dengan menggunakan konsep Value For Money yang ditinjau dari segi ekonomi, efisiensi dan efektifitas. Jenis penelitian yang penulis gunakan adalah penelitian kuantitatif. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi yaitu dengan cara melakukan pengumpulan data dari pemerintah daerah berupa data laporan kinerja keuangan tahun 2021-2022 pada Instansi Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Tanah Datar. Hasil penelitian ini menunjukkan bahwa pada tahun 2021 perhitungan ekonomis dengan nilai rasio sebesar 82,64% dikategorikan ekonomis, perhitungan efisiensi dengan nilai rasio sebesar 121,01% dikategorikan efisiensi dan perhitungan efektifitas dengan nilai rasio sebesar 99,98% dikategorikan tidak efektifitas. Pada tahun 2022 perhitungan ekonomis dengan nilai rasio sebesar 94,78% dikategorikan ekonomis, perhitungan efisiensi dengan nilai rasio sebesar 105,51% dikategorikan efisiensi dan perhitungan efektifitas dengan nilai rasio sebesar 100% dikategorikan efektifitas berimbang. Dengan demikian kinerja keuangan Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Tanah Datar pada tahun 2021-2022 yang ditinjau dari elemen ekonomis, efisiensi dan efektifitas belum memenuhi prinsip Value For Money. 
OPTIMALISASI PENERAPAN PEDOMAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN (ISAK) NO 35 PADA LAPORAN KEUANGAN MASJID AL-IKHLAS BLURU PERMAI SIDOARJO Wadhah, Ambar Nabilah; Rahayu, Dewi Sri; Anwar, Chairil
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.13146

Abstract

Optimizing the Financial Accounting Standards Interpretation (ISAK) No.35 guidelines is very important for mosque non-profit organizations to ensure accountability and transparency in financial management. This research aims to collect financial reports for the Al-Ikhlas Bluru Permai Sidoarjo Mosque adjusted to ISAK 35. The method used is qualitative description through observation, documentation and interviews. The results of the research state that the mosque's financial reports only record receipts and expenditures, so they do not meet ISAK 35 standards. Financial recording is only carried out if there is cash in and cash out (cash basis). Then the amount of money coming in, money going out, and the amount of cash is reported every Friday by conveying it through the mosque's microphone. It is recommended that mosque administrators increase their understanding of non-profit accounting standards and implement a comprehensive accounting cycle to improve transparency and accountability in fund management. By implementing ISAK 35, it is hoped that mosques can prepare financial reports that are more comprehensive, accurate and in accordance with ISAK guidelines, so that public confidence in the management of mosque funds increases. The importance of transparent and accurate financial reports is not only for internal accountability but also to maintain the trust of donors and the wider community.Keywords: Accountability; Financial Reports; ISAK 35; Mosque; Non-Profit Optimalisasi penerapan pedoman Interprestasi Standar Akuntansi Keuangan (ISAK) No.35 sangat penting bagi organisasi nirlaba masjid untuk memastikan akuntabilitas dan transparansi dalam pengelolaan keuangan. Penelitian ini bertujuan mengevaluasi laporan keuangan Masjid Al-Ikhlas Bluru Permai Sidoarjo disesuaikan dengan ISAK 35. Metode yang digunakan deskripsi kualitatif melalui observasi, dokumentasi, dan wawancara. Hasil penelitian menyatakan bahwa laporan keuangan masjid hanya mencatat penerimaan dan pengeluaran, sehingga tidak memenuhi standar ISAK 35. Pencatatan keuangan hanya dilakukan apabila terdapat kas masuk dan kas keluar (cash basis). Kemudian jumlah uang masuk, uang keluar, dan jumlah uang tunai dilaporkan setiap hari Jumat dengan disampaikan melalui microphone masjid. Disarankan agar pengurus masjid meningkatkan pemahaman tentang standar akuntansi nirlaba dan menerapkan siklus akuntansi secara menyeluruh untuk memperbaiki transparansi dan akuntabilitas pengelolaan dana. Dengan penerapan ISAK 35, diharapkan masjid dapat menyusun laporan keuangan yang lebih komprehensif, akurat, dan sesuai pedoman ISAK, sehingga kepercayaan masyarakat terhadap pengelolaan dana masjid meningkat. Pentingnya laporan keuangan yang transparan dan akurat tidak hanya untuk akuntabilitas internal tetapi juga untuk menjaga kepercayaan para donatur dan masyarakat luas.Kata Kunci: Akuntabilitas; ISAK 35; Laporan keuangan; Masjid; Nirlaba
PENGARUH JUMLAH PINJAMAN DAN KREDIT MACET SIMPAN PINJAM PEREMPUAN (SPP) TERHADAP KESEJAHTERAAN KELOMPOK SIMPAN PINJAM PEREMPUAN (SPP) UPK DAPM KECAMATAN VII KOTO DI LINGKUNGAN NAGARI LAREH NAN PANJANG SELATAN Meidona, Syofria; Rahayu, Sari; Putra, Rahmadil
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.12396

Abstract

This research was conducted to determine the effect of the number of loans and bad debts of women's savings and loans (SPP) on the welfare of the women's savings and loans group (SPP) UPK DAPM VII Koto District in the Nagari Lareh Nan Panjang Selatan Environment. The aim of this research is to partially and simultaneously examine the influence of the number of loans and bad credit for women's savings and loans (SPP) on the welfare of the women's savings and loans group (SPP) UPK DAPM VII Koto District in the Nagari Lareh Nan Panjang Selatan Environment. The population in this study was 117 and the sample in this study was 54 respondents. The data analysis technique used is multiple linear regression analysis. The research instrument test used is the validity and reliability test. The classic assumption tests used are the data normality test, multicollinearity test and heteroscedasticity test. Meanwhile, for hypothesis testing, the F test and t test are used. The analysis tool used is regression with the help of SPSS version 23 for Windows. The results of the research show that the loan amount variable has a significant effect on the welfare of the women's savings and loan group (SPP) UPK DAPM VII Koto District in the Nagari Lareh Nan Panjang neighborhood. The bad credit variable has a negative and significant effect on the welfare of the women's savings and loans group (SPP) UPK DAPM VII Koto District in the Nagari Lareh Nan Panjang neighborhood. The variables of loan amount and bad credit have a significant effect on the welfare of the women's savings and loans group (SPP) UPK DAPM VII Koto District in the Nagari Lareh Nan Panjang neighborhood. The variables of loan amount and bad credit have a joint contribution of 23.7% to the dependent variable, namely the welfare of the women's savings and loans group (SPP) UPK DAPM VII Koto District in the Nagari Lareh Nan Panjang neighborhood. while the remaining 76.3% of welfare is influenced by other variables not examined in this research.
ANALISIS KINERJA KEUANGAN PT KINO INDONESIA SEBELUM DAN SESUDAH PANDEMI COVID 19 Fitria, Nita; Asril, Yona
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.12250

Abstract

The purpose of this research is to analyze and determine the financial performance of PT Kino Indonesia Tbk for the 2018-2022 period in terms of liquidity, solvency, activity and profitability ratios. Data collection was carried out by accessing the official website of the Indonesian Stock Exchange, namely: www.idx.co.id. The research results show that the financial performance of PT Kino Indonesia Tbk in terms of liquidity ratios seen from the current ratio, quick ratio and cash ratio in 2019-2020 and 2022 is in poor condition. The solvency ratio seen from DAR, DER and TATD in 2019-2020 and 2022 is in poor condition. Judging from the 2019-2022 LTDER, it is in poor condition. Judging from the 2019 TADC, it is in poor condition. The activity ratio seen from the WCTO 2021-2022 is in poor condition. Judging from TATO, 2019-2021 is not good. Judging from the ITO in 2020 and 2022, it is in poor condition. Judging from the 2019-2022 FATO and RTO, it is in poor condition. The profitability ratio is seen from NPM, ROA, ROE and ROS in 2019 compared to 2018 in good condition, 2020-2022 in less good condition. Judging from the GPM in 2019-2020 it is in good condition and in 2021-2022 it is in poor condition
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) Fathiah, Fathiah; EDT, Risa Wahyuni; Rizky, Gilang Muhammad
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i2.15776

Abstract

Laporan keuangan merupakan informasi penting yang yang digunakan untuk pengambilan keputusan, baik bagi manajemen maupun pihak eksternal. Namun, banyak UMKM yang belum memahami dan menerapkan SAK EMKM secara optimal, sehingga laporan keuangan yang dihasilkan kurang informatif dan akurat, bahkan masih banyak juga UMKM yang belum menyusun laporan keuangan. Penelitian ini bertujuan untuk menganalisis penerapan penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entits Mikro, Kecil dan Menengah (SAK EMKM). Metode penelitian yang digunakan adalah pendekatan kualitatif, dengan studi kasus pada Rumah Makan Talao Jaya kota Pariaman. Teknik pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa Rumah Makan Talao Jaya masih belum mengikuti prinsip prinsip SAK EMKM . Beberapa kendala yang dihadapi termasuk minimnya pemahaman tentang akuntansi, keterbatasan sumber daya, dan kurangnya pelatihan. Implikasi dari dilakukannya penelitian tersusunya laporan keuangan yang sesuai dengan SAK EMKM terdiri dari laporan laba rugi, laporan posisi keuangan, dan catatatn atas laporan keuangan pada bulan juli 2024. Kata kunci : Akuntansi, Laporan Keuangan, SAK EMKM, UMKM 

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