cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ita Rakhmawati
Contact Email
itarakhmawati@uinsuku.ac.id
Phone
+6285640118435
Journal Mail Official
itarakhmawati@uinsuku.ac.id
Editorial Address
Jl. Conge Ngembalrejo Kotak Pos 51
Location
Kab. kudus,
Jawa tengah
INDONESIA
Aktsar: Jurnal Akuntansi Syariah
Published by Institut Agama Islam Negeri Kudus
ISSN : 26222345     EISSN : 26225255     DOI : http://dx.doi.org/10.21043/aktsar
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
AKTSAR, particularly focuses on the main topics in the development of the sciences of accounting and Islamic accounting areas focus in Indonesia. It covers: Islamic accounting, public sector accounting, Accounting in Islamic management and business, Accounting in the Islamic financial institution, Zakah and Waqf accounting, Accounting in the Islamic capital market, Islamic accounting engineering.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 4, No 1 (2021)" : 5 Documents clear
Fundamental Environment dan Kinerja Keuangan (Studi pada Perusahaan Pertambangan Dan Manufaktur Yang Terdaftar di ISSI 2016-2019)
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.11776

Abstract

The study aims to examine the impact of environmental performance, environmental disclosure and ISO 14001 on financial performance. The independent variables used to consist of environmental performance as measured by the PROPER rating, environmental disclosure as proxied by the Indonesia Environmental Reporting (IER) index, and ISO 14001 measured by a dummy variable, while financial performance as proxied by ROA is the dependent variable. The purposive sampling technique was used for sampling which resulted in a total of 30 sample companies which were mining and manufacturing companies that were included in the Indonesian Sharia Stock Index (ISSI) from 2016 to 2019. Multiple linear regression tests were used in the data analysis technique. The test results show that ISO 14001 has a positive and significant effect on financial performance, while environmental performance and environmental disclosure have no effect on financial performance.
Implementasi Akad Istishna (PSAK Syariah 104) dalam Transaksi Jual Beli Online
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.8562

Abstract

Online buying and selling transactions are growing rapidly, from an Islamic perspective, they fall into the jurisprudence muamalah category of business or commerce. In Islam, there are rules governing buying and selling transactions that must be carried out by the seller and the buyer. This research is to explore the pillars and requirements for online buying and selling transactions and the implementation of the Istishna contract which refers to the Islamic PSAK 104 in online transactions. A qualitative method with case study research conducted in Tasikmalaya was chosen as the method in this research. The informants in the research are business people, consumers, academics, and ustadz. The results show that business people generally know about the pillars and requirements for online buying and selling transactions from an Islamic perspective. The Istishna contract has been carried out by business people with the term pre-order, business people do not know and apply the Sharia PSAK 104. The research can be a reference for business people, academics, and input for regulators and the public.
Urgensi Persistensi Laba : Antara Volatilitas Penjualan, Arus Kas Operasi, Tingkat Utang, dan Ukuran Perusahaan pada Perusahaan Manufaktur Sektor Barang dan Konsumsi yang Terdaftar di ISSI Periode 2016-2019
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.10601

Abstract

The purpose of this study is to analyze and obtain empirical evidence on whether there is an influence between sales volatility, operating cash flow, debt level, and firm size on earnings persistence. This research is associative research with a quantitative approach. The technique used in sampling is purposive sampling. The data used in this research is secondary data. Furthermore, the data were analyzed using panel data regression analysis using the help of Eviews 10. The object of this research is a manufacturing company in the goods and consumption sector listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2019 period. The number of samples in this study was 15 companies. The results of this test partially debt level and firm size have a negative effect on earnings persistence. Meanwhile, sales volatility and operating cash flow have no effect on earnings persistence. The four independent variables have a proportion of 90.88% of their influence on the dependent variable and 9.12% is explained by other variables not included in the study.
Identification of Zakat Impact Measurement Tools
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.9052

Abstract

Zakat management aims to alleviate poverty and improve the welfare of mustahiq. Various instruments for measuring the impact of zakat on mustahiq are needed to measure the achievement of the goals of zakat management. This study aimed to identify and analyze several instruments to measure the impact of zakat. The analysis was conducted by conducting a literature study on various reference sources. The analysis used a descriptive analysis approach and a content analysis approach. The results of this study found four instruments for measuring the impact of zakat: Social Return on Investment (SROI), Center of Islamic Business and Economic Studies (CIBEST), Sustainable Livelihood Impact Assessment (SLIA), and BAZNAS Index for Sustainable Water and Sanitation (BI- WAS). Overall, all instruments can measure the impact of zakat on mustahiq for zakat disbursements to mustahiq
Pengungkapan Pendapatan Non Halal pada Laporan Keuangan Bank Umum Syariah
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.9690

Abstract

Islamic Bank as a type of Islamic financial institution has the authority to collect and distribute funds to the public. In carrying out its operational activities, Islamic Banks have transactions that can lead to non-halal income because Islamic Banks also make transactions with Conventional Financial Institutions. PSAK 101 has regulated the disclosure of no n-halal income as part of the Report on the Sources and Use of Virtue Fund. The purpose of this study is to determine the description and disclosure of non-halal income in the financial statements of Islamic Commercial Banks. This study uses a qualitative research method with a descriptive approach. The subjects of this study were 14 Islamic Commercial Banks operating nationally and publishing complete financial reports in 2019 on the official website of Islamic Commercial Banks. The results showed that non-halal income from 14 Islamic Commercial Banks have been disclosed in accordance with PSAK 101, namely the Report on the Sources and Use of Virtue Funds. However, not all banks disclose in detail the reasons for the occurrence and use of non-halal income in the Notes to Financial Statements.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol 8, No 2 (2025) Vol 8, No 1 (2025) Vol 7, No 2 (2024) Vol 7, No 1 (2024) Vol 6, No 2 (2023) Vol 6, No 1 (2023) Vol 5, No 2 (2022) Vol 5, No 1 (2022) Vol 4, No 2 (2021) Vol 4, No 1 (2021) Vol 3, No 2 (2020) Vol 3, No 1 (2020) Vol 2, No 2 (2019): December 2019 Vol 2, No 1 (2019): June 2019 Vol 1, No 2 (2018): December 2018 Vol 1, No 1 (2018): June 2018 More Issue