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Contact Name
Ita Rakhmawati
Contact Email
itarakhmawati@uinsuku.ac.id
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+6285640118435
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itarakhmawati@uinsuku.ac.id
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Jl. Conge Ngembalrejo Kotak Pos 51
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Kab. kudus,
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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 8, No 1 (2025)" : 6 Documents clear
Digital Transformation of MSMEs: An Accounting Review of the Impact of E-Commerce on Revenue and Financial Performance
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 1 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i1.33498

Abstract

This study examines the impact of digital transformation through e-commerce adoption on turnover and financial performance of micro, small, and medium enterprises (MSMEs) in Kota District, Kudus Regency, Central Java, from an accounting perspective. A quantitative survey was conducted with 51 MSMEs selected using purposive sampling from a population of 103. Primary data were collected via a 1–4 Likert scale questionnaire and analyzed using linear regression and paired-sample t-tests to compare turnover before and after e-commerce adoption. The results indicate that e-commerce has a positive and significant effect on both turnover and financial performance; average turnover increased from IDR 1,193,180 to IDR 1,527,450, a 28% rise. Although only 20% of respondents integrated their accounting systems with e-commerce platforms, digital adoption enhanced transaction recording efficiency, financial reporting transparency, and profitability analysis capabilities. These findings highlight the contribution of digital transformation and accounting system integration in improving MSME financial management, providing practical guidance for digital strategy implementation in Kudus.
Implementasi Standar Akuntansi Syariah pada Praktik Penyaluran Dana Musyarakah di Indonesia dan Malaysia
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 1 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i1.32531

Abstract

Every activity in Islam must not contradict sharia principles, including financial recording that avoids usury, uncertainty, speculation, and increases accountability. This study aims to analyze the implementation of Sharia accounting standards in the practice of musyarakah fund distribution in Indonesia and Malaysia. This study uses a qualitative approach with a literature study referring to national and international indexed journals, OJK, BNM, annual reports, and ebooks related to musyarakah accounting. Data analysis is conducted through identification, selection, and interpretation to obtain research findings. Findings in Indonesia and Malaysia indicate that the regulation of musyarakah distribution and accounting is governed by OJK and SAC-BNM, which refer to IFRS standards. The musyarakah financing scheme in Indonesia is not limited to capital financing (partnership) and asset financing schemes, but also includes refinancing financing, which is broader than in Malaysia. Implementation in the field has not fully implemented musharakah accounting standards and Islamic principles. The inhibiting factors stem from lower Islamic financial literacy, the quality of human resources, and suboptimal musharakah contracts, which necessitate socialization, education, and market segmentation.
The Role of Sharia Compliance, Governance, and Firm Size in Determining Free Cash Flow: Evidence from Energy Sector
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 1 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i1.31406

Abstract

Cash flow efficiency is essential for corporate sustainability, especially in capital-intensive industries like the energy sector. This study aims to examine the effect of sharia compliance, audit quality, government effectiveness, and firm size on free cash flow. The research employs a panel data regression approach with a random effect model, analyzing 61 energy companies listed on the Indonesia Stock Exchange from 2020 to 2023, resulting in 243 firm-year observations. The findings reveal that Sharia compliance, audit quality, and firm size have a significant positive effect on free cash flow, while government effectiveness has a significant negative effect. The study is grounded in agency theory and stakeholder theory, contributing to the Islamic corporate finance literature and financial sustainability. One limitation of this study is its sectoral focus and the exclusion of macroeconomic variables. The findings offer practical support for regulators, investors, and policymakers to enhance ethical governance and financial outcomes.
Nilai Perusahaan dengan Pemoderasi Profitabilitas: Bukti Empiris dari Perusahaan yang Tercatat di Bursa Saham Indonesia dan Malaysia
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 1 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i1.31612

Abstract

Penelitian ini menguji pengaruh CSR, ukuran perusahaan, dan agresivitas pajak terhadap nilai perusahaan dengan profitabilitas sebagai pemoderasi pada perusahaan manufaktur di BEI dan Bursa Efek Malaysia periode 2020-2023. Populasi adalah seluruh perusahaan manufaktur ada 145, dengan 108 sampel dipilih melalui purposive sampling. Metode yang digunakan adalah regresi linier berganda dengan data sekunder dari laporan tahunan. Hasil penelitian menunjukkan bahwa CSR tidak berpengaruh signifikan terhadap nilai perusahaan. Sebaliknya, ukuran perusahaan berpengaruh negatif signifikan, sementara agresivitas pajak tidak signifikan. Pada peran moderasi, profitabilitas mampu memperkuat kausalitas ukuran perusahaan dengan nilai, tetapi tidak dalam kausalitas CSR maupun agresivitas pajak dengan nilai perusahaan.
Transfer Pricing: Praktik Strategis atau Manipulasi pada Perusahaan Jakarta Islamic Index
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 1 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i1.31765

Abstract

Transfer pricing merupakan isu strategis dalam perpajakan global yang sering dimanfaatkan untuk meminimalkan beban pajak melalui pengalihan laba antar pihak yang memiliki hubungan istimewa. Penelitian ini bertujuan untuk menguji pengaruh pajak, mekanisme bonus, dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan yang terdaftar dalam Jakarta Islamic Index (JII) selama periode 2023-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian kausalitas. Sampel terdiri dari 18 perusahaan selama dua tahun observasi, sehingga total data sebanyak 36 observasi. Data diperoleh dari laporan keuangan tahunan dan dianalisis menggunakan regresi data panel dengan bantuan software Eviews12. Hasil penelitian menunjukkan bahwa pajak dan mekanisme bonus tidak berpengaruh signifikan terhadap transfer pricing, sedangkan tunneling incentive berpengaruh signifikan. Hal ini menunjukkan bahwa konsentrasi kepemilikan dapat mendorong pengalihan kekayaan melalui praktik transfer pricing.
Efek Carbon Emission Disclosure dan Green Intellectual Capital Terhadap Nilai Perusahaan dengan Moderasi Environmental Performance
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 1 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i1.32617

Abstract

This research aims to determine and analyze the influence of carbon emission disclosure and green intellectual capital on company value with environmental performance as a moderating variable. This type of research is quantitative research that uses secondary data in the form of panel data. The population in this study is energy sector companies registered with ISSI in 2019-2013. The data collection technique used a purposive sampling technique, using several sample criteria, resulting in 7 companies as the research sampl. The data analysis method uses panel data regression techniques with Eviews 12 software. The results of this research are that carbon emission disclosure has a negative and insignificant effect and green intellectual capital has a positive and significant effect. The environmental performance variable is unable to moderate the influence of carbon emission disclosure and green intellectual capital on company value.

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