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Ita Rakhmawati
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itarakhmawati@uinsuku.ac.id
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+6285640118435
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itarakhmawati@uinsuku.ac.id
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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 6 Documents
 1 
Search results for , issue "Vol 7, No 1 (2024)" : 6 Documents clear
Flypaper Effect Pada Pendapatan Asli Desa, Dana Desa, dan Alokasi Dana Desa Terhadap Belanja Desa di Kabupaten Kudus
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.26603

Abstract

Village expenditures are all from the village's general cash account which reduces the excess budget balance in the period of the relevant fiscal year for which the village government will not receive repayment. This research aims to empirically prove the influence of PADes, village funds, and village fund allocation on village spending and to prove whether the phenomenon exists or not. flypaper effect from transfer funds. This research is descriptive research with a quantitative approach. The research sample consisted of 121 villages obtained through the purposive sampling technique during the 2019–2022 period. The research data is secondary data obtained from the realization report of the Kudus Regency village income and expenditure budget. The variables in this research consist of independent variables including PADes, DD, and ADD, while the dependent variable is village expenditure. This research uses panel data regression analysis tools with the selected random effect model, which was processed with the help of Eviews 12. The research results show that village original income, village funds, and village fund allocation have a significant positive effect on village expenditure. As many as 46% of villages were proven to experience the phenomenon of the flypaper effect because the original income obtained was smaller than village funds and village fund allocations. This shows the high dependence of the village on external funding.
Analisis Kinerja Keuangan Ditinjau dari Environmental Accounting, Environmental Performance, dan Environmental Disclosure
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.26804

Abstract

Dunia perekonomian saat ini mengalami kemajuan teknologi yang semakin kompleks yang dapat menimbulkan permasalahan, salah satunya adalah pertumbuhan laba. Salah satu faktor yang mempengaruhi pertumbuhan laba adalah biaya-biaya yang berkaitan dengan kerusakan lingkungan yang diakibatkan oleh kegiatan perusahaan. Kerusakan lingkungan hidup saat ini semakin parah seiring dengan berkembangnya dunia usaha dan teknologi, yang pada akhirnya memberikan dampak negatif terhadap kehidupan masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi lingkungan, kinerja lingkungan, dan pengungkapan lingkungan. Metode penelitian yang digunakan adalah regresi linear berganda dengan populasi Jakarta Islamic Index 70 (JII70). Perolehan sampel menggunakan metode purposive sampling dengan beberapa kriteria sehingga diperoleh 16 perusahaan dalam waktu 4 tahun. Hasil penelitian ini adalah akuntansi lingkungan berpengaruh signifikan terhadap kinerja keuangan, sedangkan kinerja lingkungan dan pengungkapan lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan.
Peningkatan Daya Saing Pesantren; Kontribusi Good Corporate Governance dan Informasi Akuntansi Melalui Kinerja Organisasi Pesantren di Kota Jambi
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.24991

Abstract

Testing the contribution of good corporate governance and accounting information to the competitiveness of Islamic boarding schools through the organizational performance of Islamic boarding schools in Jambi City is the focus of the objective. The associative descriptive type was used in this research. The population and sample are modern Islamic boarding schools in Jambi City using non-probability sampling techniques, namely Islamic boarding schools that have been operating for more than 5 years. Meanwhile, respondents were selected using a purposive technique which included Islamic boarding school administrators, Islamic boarding school students, Islamic boarding school parents, and the general public. The samples obtained were 9 Islamic boarding schools from the 12 currently existing Islamic boarding schools. Linear regression was used to evaluate the data. Based on research findings, good corporate governance and financial information both contribute significantly to the competitiveness of Islamic boarding schools. Meanwhile, good corporate governance really helps the competitiveness of Islamic boarding schools, but accounting information does not. good corporate governance and financial information make a significant contribution to the competitiveness of Islamic boarding schools through organizational performance.
Eksplorasi Sistem Pengendalian Internal Baitul Maal Wat Tamwil di Daerah Istimewa Yogyakarta
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.26846

Abstract

Baitul Maal Wat Tamwil (BMT) is a microfinance institution (LKM) that plays an important role in economic development. BMT faces several operational problems, including weak management, collateral requirements that can be burdensome for the poor, an extreme operational environment because it does not have strict regulations, and the risk of default because it serves MSMEs that have limited regulations. This research aims to understand how BMT management develops an internal control system (SPI) framework and then analyzes supporting and inhibiting aspects in its implementation. This research uses a qualitative method with a case study approach. Primary data is in the form of semi-structured interviews while secondary data is in the form of documents related to SPI. All BMTs have developed the SPI training framework through and encountered operational experience. The four control activities found were cash control, operations, financing, and sharia compliance. The supporting aspect in implementing SPI comes from the encouragement of normative isomorphism. The inhibiting aspect comes from the lack of competency of BMT resources to implement SPI.Keywords: Baitul Maal Wat Tamwil; Microfinance Institution Internal Control System; Institutional Theory
An Opportunity to Increase the Level of Zakat Funds Receipt in the Inisiatif Zakat Indonesia (IZI) Riau from the Quality of Accounting Information, Accountability, Financial Technology, and Credibility
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.27614

Abstract

Zakat is an important aspect that influences human economic behavior and overall economic development. The potential of zakat can be used as a means to obtain large amounts of funds which can be used to overcome community economic problems. In line with this urgency, this research aims to determine the influence of the quality of accounting information, accountability, financial technology (fintech), and credibility on the level of receipt of zakat funds at Laznas IZI Riau. Using quantitative methods, the sample was 312 muzakki. Samples were taken using the formula by Isaac and Michael. The research results showed that accountability, financial technology (fintech), and credibility have a positive and significant influence on the level of receipt of zakat funds at Laznas IZI Riau. However, the quality of accounting information did not have a positive and significant effect.
Fraud Hexagon Theory dalam Memprediksi Financial Statement Manipulation: Bukti dari Perusahaan Properti dan Real Estate yang Terdaftar di ISSI
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.27504

Abstract

This study investigates the effect of fraud hexagon theory on financial statement manipulation. The six variables of the fraud hexagon theory consist of stimulus, capability, collusion, opportunity, rationalization, and ego. Property and real estate companies included in the calculation of the Indonesian Sharia Stock Index (ISSI) for the 2016-2022 period are the objects of this study. The data sources were taken from the company's annual report and financial statement. The sampling technique uses purposive sampling or by determining certain criteria. From this sampling, 126 company-year observations were obtained. A logistic regression analysis technique was used to analyze the data. The results of the data testing showed that rationalization had a positive effect on the manipulation of financial statements. Meanwhile, the other five variables, namely stimulus, capability, collusion, opportunity, and ego, failed to predict financial statement manipulation.

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