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Ita Rakhmawati
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itarakhmawati@uinsuku.ac.id
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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
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Search results for , issue "Vol 7, No 2 (2024)" : 6 Documents clear
Dampak Pemilihan Model Spin-Off Unit Usaha Asuransi Syariah terhadap Tingkat Efisiensi
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 2 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i2.28878

Abstract

The Sharia Insurance Business Unit (UUS), which has implemented a spin-off using the model of forming a new company, has reduced the company's level of operational efficiency. However, the acquisition model has never been tested. This research analyzes the efficiency and profit growth level of UUS's implementation of spin-offs using an acquisition model. The research method used is quantitative with a Data Envelopment Analysis (DEA) approach. The research results show that the efficiency level for companies that spin off using an acquisition model, in this case, PT Adira Dinamika Tbk, experiences a decline in both the efficiency of assets and expenses to underwrite income and assets and operating expenses to net profit. The implication of this research for the industry is to provide considerations for the industry in deciding on the appropriate spin-off model and determining the necessary strategies. Theoretical implications, this research provides enrichment related to spin-offs, especially the link between the selection of the Spin-off model and efficiency.
Dynamics of Social Accountability of Islamic Boarding School (Case Study of Pesantren Al-Hidayat Lasem)
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 2 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i2.28606

Abstract

This study aims to explore the dynamic social accountability of Islamic boarding schools (Pesantren). This research is qualitative research using a case study paradigm focused on Pesantren Al-Hidayat Lasem. The dimensions of social accountability follow Ebrahim's (2003) concepts. Data are collected through in-depth interviews and observations. The informants of this research include the chief and administrator of Pesantren Al-Hidayat Lasem. Miles & Huberman Model is used to analyse the data, namely data reduction, data presentation, and concluding. The results of this study indicate that Pesantren Al-Hidayat has implemented financial reporting, performance evaluation, participation, and social audit.
Optimizing the Career Studies of Sharia Accounting Students in Madura with a SWOT Analysis Approach
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 2 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i2.29495

Abstract

This study aims to investigate the career studies of Sharia accounting students inMadura and the challenges they face in pursuing their careers. The approach utilizedqualitative research through interview and observation techniques, employing a SWOTanalysis provides a comprehensive framework to identify internal and external factorsaffecting students' career potential. Therefore, numerous suggestions are made. First,universities and graduates must make concerted efforts to educate and socializecompanies and agencies about the exceptional quality of sharia accounting graduates.Secondly, the government must promote the expansion of the Sharia finance industry byimplementing regulations and policies, thereby creating new employment opportunitiesfor Sharia accounting graduates. Third, the government must promote the expansion ofthe Sharia finance industry through policies and regulations. This research is examinethe career studies of sharia accounting students, as well as the obstacles and challengesthey faced in achieving their career objectives.
The Influence of Accounting Information Systems, E-Commerce, Financial Literacy, Financial Technology, and Product Innovation on the Performance of MSMEs in Jepara Regency
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 2 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i2.28781

Abstract

MSMEs are a big contributor to the country's economy. This is evidenced by the ability of MSMEs to survive amid an economic crisis, even though many large companies have gone bankrupt or even stopped operating. This study empirically examines how accounting information systems, e-commerce, financial literacy, financial technology, and product innovation affect the performance of MSMEs. This study has a population of all MSMEs registered at Diskopukmnakertrans Jepara Regency. The sampling technique was a purposive sampling of 400 respondents. Multiple linear regression analysis techniques using SPSS version 26 are the analytical techniques used in this study. This study shows that the variables of accounting information systems, e-commerce, financial literacy, financial technology, and product innovation have a positive and significant influence on the performance variables of MSMEs, both simultaneously and partially.
Akuntansi dan Aplikasi Pesantren: Menuju Modernisasi Tata Kelola Pesantren
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 2 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i2.29483

Abstract

This study uses a quantitative descriptive method to describe the phenomenon accurately without testing a specific hypothesis. This study focuses on the financial governance of Islamic boarding schools in Pekalongan Regency by involving 44 ustadz/ustadzah as respondents who were selected randomly. Primary data were collected through questionnaires. The results of the study indicate that most Islamic boarding schools still maintain traditional learning methods (salaf), and some have combined formal curriculum. Regarding financial management, most Islamic boarding schools have a simple bookkeeping system, and some have adopted a more structured accounting system supported by accounting applications or integrated information systems. These findings underline the importance of accounting training and information system development to improve Islamic boarding school accountability. There is an urgent need for Islamic boarding schools to adapt to the demands of modern governance without sacrificing their traditions.
Pengaruh ESG Disclosure Terhadap Kinerja Keuangan Perusahaan: Sustainability Committee Sebagai Pemoderasi
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 2 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i2.29027

Abstract

Environmental, Social, and Governance (ESG) disclosure has become increasingly important in recent years as investors become more aware of the company's impact on society and the environment. Sustainability committees play a crucial role in this process as they are responsible for ensuring that a company's ESG practices are transparent and aligned with its overall strategy. This research examines the relationship between ESG disclosure and company financial performance, with the Sustainability Committee as a moderating variable.  The study focuses on 205 non-financial public companies listed on the Indonesia Stock Exchange from 2019 to 2023, using panel data analysis with STATA version 17. The findings reveal a positive correlation between ESG disclosure and financial performance, where higher levels of ESG transparency lead to better financial results. The Sustainability Committee strengthens this relationship, pointing out that its presence significantly affects the impact of ESG disclosures on financial performance.

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