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Program Studi Akuntansi Syariah Fakultas Ekonomi Bisnis dan Islam UIN Mahmud Yunus Batusangkar Kampus II IAIN Batusangkar Jl. Raya Batusangkar-Padang Panjang KM.7 Nagari Parambahan-Lima Kaum, Batusangkar
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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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ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA Faturahma, Risa; Nurani, Khadijah
Jurnal Akuntansi Syariah (JAkSya) Vol 3 No 2 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i2.10208

Abstract

Penelitian ini beranjak dari fenomena terdapatnya inkosistensi pengukuran dan penurunan kinerjaa keuangan pasca IPO pada perusahaan. Dana yang di dapatkan melalui IPO bila dikelola dengan efektif akan menciptakan kinerja perusahaan yang lebih baik. Pengujian kembali apakah terdapat perbedaan kinerja keuangan perusahaan sebelum dan sesudah IPO yang signifikan melalui rasio keuangan menjadi tujuan penelitian ini. Rasio yang digunakan yaitu Rasio Likuiditas, Leverage, aktivitas dan Profitabilitas. Seluruh perusahaan yang IPO pada tahun 2019 menjadi populasi penelitian ini yang berjumlah 55 perusahaan, Pengambilan sampel dengan Purposive Sampling melalui kriteria-kriteria tertentu. Sampel akhir dalam penelitian berjumlah 14 perusahaan. Teknik analisis data yang digunakan adalah statistik deskriptif, uji normalitas dan uji beda yaitu Paired Sample t-test dan Wilcoxon Sign Rank Test mengunakan program SPSS versi 29. Hasil pengolahaan data yang telah dilakukan menunjukan bahwa CR, DAR, DER, TATO, dan ROE berbeda secara signifikan kinerja keuangan sebelum dan sesudah perusahaan IPO sedangkan ROI tidak memiliki perbedaan kinerja keuangan sebelum dan sesudah perusahaan IPO. Kata Kunci: Kinerja Keuangan; Rasio Keuangan; Initial Public Offering; BEI
Pengaruh Penerapan Sistem Akuntansi Instansi Berbasis Akrual (SAIBA) dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Melalui Akhlaqul Karimah Sebagai Variabel Intervening dariana, Dariana; Syafitriani, Nana Henik
Jurnal Akuntansi Syariah (JAkSya) Vol 3 No 2 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i2.9054

Abstract

ABSTRAKPenelitian ini dilakukan untuk mengetahui factor yang mempengaruhi  laporan keuangan melalui akhlaqul karimah sebagai variabel intervening, yaitu diantaranya pengaruh penerapan sistem akuntansi instansi berbasis akrual (SAIBA) dan sistem pengendalian internal. Penelitian ini adalah penelitian kuantitatif. Populasi berjumlah 74 orang dan sample berjumlah 30 orang. Pengumpulan data dilakukan dengan memberikan kuesioner sebanyak 30 eksemplar, yang dibagikan kepada responden yang merupakan pimpinan dan staf pada satuan kerja kantor pertanahan Kabupaten Bengkalis. Data yang diperoleh kemudian dianalisis menggunakan SPSS (statistical program for social science). Hasil pengujian menunjukkan bahwa penerapan sistem akuntansi instansi berbasis akrual (SAIBA) dan sistem pengendalian internal berpengaruh positif signifikan terhadap kualitas laporan keuangan. Disamping itu penerapan sistem akuntansi instansi berbasis akrual (SAIBA) dan sistem pengendalian internal berpengaruh positif signifikan terhadap akhlaqul karimah. Kata kunci:  Kualitas laporan keuangan, penerapan sistem akuntansi instansi berbasis akrual (SAIBA), sistem pengendalian internal, akhlaqul karimah. 
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS DAN PROFITABILITAS PADA PT. GARUDAFOOD PUTRA PUTRI JAYA TBK Diana, Ni'mah; Zainal, Muhammad Nova; Zahro, Endang Fatimatul; Citradewi, Adelina
Jurnal Akuntansi Syariah (JAkSya) Vol 3 No 2 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i2.9649

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT. Garudafood Putra Putri Jaya Tbk selama tahun 2020-2022 berdasarkan rasio likuiditas dan rasio profitabilitas. Penelitian ini menggunakan metode pendekatan deskriptif kuantitatif. Sumber data penelitian adalah data sekunder berupa laporan keuangan tahunan 2020-2022 dengan teknik analisis data menggunakan perhitungan rasio likuiditas dan rasio profitabilitas. Berdasarkan hasil penelitian menunjukkan bahwa penilaian kinerja keuangan pada PT Garudafood Putra Putri Jaya Tbk cenderung tidak stabil. Pada rasio likuiditas dilihat dari current ratio dan quick ratio berada dalam kondisi ÔÇ£baikÔÇØ karena tidak jauh di bawah rata-rata industri, sedangkan dari sisi cash ratio berada dalam kondisi ÔÇ£sangat baikÔÇØ karena berada di atas rata-rata industri. Kemudian pada rasio profitabilitas dikatakan dalam kondisi kurang baik karena net profit margin, return on asset, dan return on equity berada di bawah rata-rata industri.Kata Kunci: Kinerja Keuangan; Likuiditas; ProfitabilitasThis study aims to analyze the financial performance of PT. Based on liquidity ratios and profitability ratios, Garudafood Putra Putri Jaya Tbk during 2020-2022. This study uses a quantitative descriptive approach method. The research data source is secondary data in the form of annual financial reports for 2020-2022 with data analysis techniques using liquidity ratio calculations and profitability ratios. The study results show that the financial performance assessment at PT Garudafood Putra Putri Jaya Tbk tends to be unstable. The liquidity ratio, seen from the current ratio and quick ratio, is in "good" condition because it is not far below the industry average, while in terms of the cash ratio it is in "very good" condition because it is above the industry average. Then the profitability ratios are said to be in unfavorable condition because the net profit margin, return on assets, and return on equity are below the industry average.Keywords: Financial Performance; Liquidity; Profitability
PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERANCE SEBAGAI PEMODERASI (Studi pada Perusahaan yang Terdaftar di Jakarta Islamic Index periode 2017-2021) Widayanti, Marentina Anis; Khabib, Nur
Jurnal Akuntansi Syariah (JAkSya) Vol 3 No 1 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i1.8523

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Kepemilikan Institusional, dan Leverage Terhadap Manajemen Laba yang Di Moderasi Oleh Good Corporate Governance (Studi pada Perusahaan yang Terdaftar Di JII  Periode 2017-2021). Penelitian ini menggunakan metode penelitian kuantitatif dengan populasi perusahaan yang terdaftar di Jakarta Islamic Index. Sampel dari penelitian ini adalah 50 dari 10 perusahaan periode 2017- 2021. Metode pengambilan sampel menggunakan purposive sampling dengan kriteria yang telah peneliti tentukan. Penelitian ini menggunakan data sekunder. Metode analisa data menggunakan analisis regresi data panel dengan uji Moderate Regresstion Analysis (MRA) menggunakan software Eviews 10. Hasil penelitian penunjukkan profitabilitas, kepemilikan institusional dan leverage berpengaruh positif dan signifikan terhadap manajemen laba. Good corporate governance hanya mampu memoderasi hubungan profitabilitas dengan manajemen laba. Tetapi good corporate governance tidak dapat memoderasi hubungan antar kepemilikan institusional terhadap manajemen laba, serta leverage terhadap manajemen laba
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PADA PT BANK PANIN DUBAI SYARIAH TBK Yenti, Elfina; Sari, Fera Yunita
Jurnal Akuntansi Syariah (JAkSya) Vol 3 No 1 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i1.8784

Abstract

This study aims to see the effect of the disclosure of Corporate Social Responsibility (CSR) on firm value at PT Bank Panin Dubai Syariah Tbk. The type of research carried out in this study is causal association research that uses secondary data from financial statements and company annual reports with quantitative methods. The data collection technique used in this study is the documentation method. The data analysis technique used in this study is non-parametric statistics. From the research conducted, it can be concluded that with the Binomial test it can be seen that the value of the test proportion (test prop.) = 0.50. The proportion of observations for CSR = 0.50 and for Tobin's Q = 0.50. The result of the probability value of 2-way binomial extract (Exact Sig. (2-tailet) or p - value is 1,000, greater than 0.05, the conclusion that can be drawn is that H0 is accepted and Ha is rejected. This means that Corporate Social Responsibility (CSR) has no significant effect on Company Value at PT Bank Panin Dubai Syariah Tbk.
PERFORMANCE-BASED BUDGET DETERMINATION AT THE AIRPORT AUTHORITY OFFICE OF REGION VI PADANG EDT, Risa Wahyuni; Fathiah, Fathiah
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.v5i2.16087

Abstract

This study aims to determine the effect of internal control and organizational commitment on performance-based budgeting at the Airport Office of Region VI-Padang. The problem in this study is weak internal control, especially in the supervision of official vehicles and the lack of organizational commitment to follow up on findings related to violations of Standard Operating Procedures (SOP). The type of research used in this study is field research with a quantitative approach. The sample used a total sampling of 36 people. The data collection technique used a questionnaire. The data analysis technique used to answer the research hypothesis is multiple linear regression analysis. The results of this study indicate that: (1) Internal Control has an effect on performance-based budgeting at the Airport Office of Region VI-Padang, with a calculated t_value > t_table, namely 5.303 > 1.691 and a sig. value of 0.000 < (α) 0.05. (2) Organizational Commitment has a positive and significant effect on performance-based budgeting at the Airport Office of Region VI-Padang, with a calculated t_value > t_table, namely 3.032 > 1.691 and a sig. 0.005 < (α) 0.05. (3) Together, internal control and organizational commitment have a positive and significant effect on the use of performance-based budgeting at the Airport Office of Region VI-Padang, with F_count > F_table, namely 21.112 > 2.503 and a sig. 0.000 < (α) 0.05. The conclusion is that Internal Control and Organizational Commitment partially or simultaneously influence the use of performance-based budgeting at the Airport Office of Region VI-Padang. Theoretically, this research can help identify the success of peformance based budgeting, such as internal.control and organizational commitment. Meanwhile practically, this research can increase the efficiency and effectivenes of implementing performance based budgets in public sector organizations.
THE THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND CARBON ACCOUNTING DISCLOSURE ON PROFITABILITY (CASE STUDY OF COMPANIES LISTED ON THE IDX IN THE INDUSTRIAL SECTOR 2021-2024) Hidayah, Nurul; Amran, Elsa Fitri; Amor, Atika
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.v5i2.16336

Abstract

This research is motivated by increasing attention to the environmental impact of industrial sector activities, particularly carbon emissions, and their impact on corporate profitability. The objective of this study is to examine the influence of environmental performance and accounting carbon disclosure on the profitability of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study uses a quantitative approach utilizing secondary data obtained through documentation of annual reports and company sustainability reports. The results of statistical analysis indicate that environmental-related practices demonstrate a measurable association with corporate financial performance, although the contribution of each variable differs in magnitude and significance. The findings suggest that strong environmental performance and effective carbon management practices may function as strategic signals that enhance investor perception and corporate value. Therefore, integrating environmental policies into corporate business strategies is essential for supporting long-term financial sustainability within the industrial sector.
AN AN AUDIT IMPLEMENTATION PROCEDURES FOR ACCOUNT RECEIVABLE AT PT XYZ BY YANISWAR PUBLIC ACCOUNTANT AND PARTNER Alda, Fadhlil Azhim; Amran, Elsa Fitri; Yenti, Elfina
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.v5i2.16364

Abstract

This study aims to analyze the procedures for auditing accounts receivable at PT XYZ conducted by KAP Yaniswar and Rekan Pekanbaru, with particular emphasis on compliance with Auditing Standards (SA) 300, SA 315, SA 320, SA 330, and SA 505. The research employs a descriptive qualitative approach using interviews, observations, and documentation techniques. The findings indicate that the audit process was carried out systematically, encompassing audit planning, risk assessment, substantive testing, and external confirmation, and was supported by a layered audit quality control system involving review by junior auditors, supervisors, and audit partners. Although the overall implementation of the audit procedures complied with the applicable Auditing Standards and provided reasonable assurance regarding the fairness of accounts receivable balances, this study identifies certain limitations, particularly in the depth of risk analysis and the suboptimal response rate to external confirmations. Therefore, this study recommends strengthening the risk-based audit approach and enhancing the effectiveness of external confirmation procedures to improve audit quality, especially within small and medium-sized public accounting firms.
RECONSTRUCTION OF THE FINANCIAL REPORT PREPARATION ON BUM NAGARI BERSAMA LKD LENGGOGENI IN SUNGAI TARAB DISTRICT IN 2024 BASED ON MINISTER OF VILLAGES, DEVELOPMENT OF DISADVANTAGED REGIONS, AND TRANSMIGRATION REGULATION NO. 136 OF 2022 Rauf, Abdul; Fitri, Sri Adella; Rahmi, Mega; Fitria, Nita; Marlin, Khairul
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

Abstract

The reconstruction of financial statement preparation aims to improve and enhance the quality of financial reporting in accordance with the Minister of Villages, Development of Disadvantaged Regions, and Transmigration Regulation No. 136 of 2022. Financial statements must be prepared accurately and meet the criteria of understandability, relevance, reliability, and comparability, thereby providing a positive impact on the development of BUM Nagari Bersama LKD Lenggogeni in Sungai Tarab District and supporting managerial decision-making. This study employs a qualitative case study through field research using a descriptive and participatory approach involving the management, beginning with an initial survey and focus group discussion (FGD). Primary data were obtained from semi-structured interviews with the management of BUM Nagari Bersama LKD Lenggogeni, while secondary data were collected from financial transaction documentation for one accounting period, financial statements, and other supporting documents. Data analysis was conducted using thematic analysis, and source triangulation was applied to enhance data validity and reliability. The findings indicate that financial management, which had previously been poorly organized, was successfully reconstructed in a systematic manner and in compliance with applicable regulations. The reconstructed financial statements consist of an income statement, statement of changes in equity, statement of financial position, and cash flow statement.
IMPLEMENTATION OF CORETAX IN IMPROVING COMPLIANCE AND EFFICIENCY OF TAX ADMINISTRATION AT KP2KP BATUSANGKAR Helma Shintia; Guspendri, Nasfizar
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

Abstract

This study examines the challenges of CoreTax implementation at KP2KP Batusangkar, including limited technological infrastructure, low understanding of taxpayers toward digital tax systems, and the lack of optimal adaptation among tax officers. This study aims to analyze the implementation of CoreTax in improving taxpayer compliance and administrative efficiency at KP2KP Batusangkar. This study uses a qualitative descriptive method with field research design. The data sources consist of primary data obtained from interviews with tax officers and corporate taxpayers, and secondary data derived from official regulations, documentation, and related literature. The results show that the implementation of CoreTax has generally run well and contributes positively to improving taxpayer compliance and administrative efficiency. CoreTax simplifies the reporting process, minimizes administrative errors, and enhances service transparency through an integrated digital system. However, technical disturbances, limited infrastructure, and the low digital literacy of taxpayers still hinder optimal performance. Continuous socialization, system maintenance, and training for users are required to ensure effective implementation.

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