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 6 Documents
 1 
Search results for , issue "Vol 8, No 2 (2025)" : 6 Documents clear
The Impact of Auditors' Professional Judgment and the Whistleblowing System on the Disclosure of Financial Management Fraud in Local Government: Evidence from BPK Representatives in Central Java, Indonesia.
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.34265

Abstract

This study examines the increasing incidence of corruption in Indonesia, with a focus on the roles of auditors' professional judgment and the whistleblowing system in detecting financial management fraud within local governments. Using a quantitative approach, data were collected from 38 auditors of the Central Java Audit Board (BPK) through purposive sampling and analyzed using IBM SPSS Statistics. The results demonstrate that both professional judgment and the whistleblowing system have significant positive effects on fraud disclosure. These findings underscore the crucial need to enhance oversight mechanisms and advocate for additional research on factors that influence fraud disclosure, particularly in light of the decline in the Anti-Corruption Behavior Index (IPAK) in 2024. The study contributes to enhancing the understanding of fraud detection processes in public sector auditing and provides actionable insights for policymakers and auditing institutions to improve transparency and accountability.
Audit as a Catalyst: Enhancing the Impact of Sustainable Management Accounting on Islamic Bank Performance
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.34598

Abstract

This study examines the effect of Sustainable Management Accounting (SMA) on the performance of Islamic banks, with the audit function as a moderator. Based on Legitimacy Theory, this study explains how SMA practices—which integrate environmental, social, and ethical aspects into budgeting, cost control, and performance measurement—improve financial and non-financial performance. This study employs a quantitative approach, utilising primary data. The population in this study consists of managers, internal auditors, and members of the Sharia Supervisory Board of Islamic banks in the Riau Islands Province, totalling 102 respondents. The data analysis used is SEM-PLS. The results show that SMA has a significant positive effect on performance, and the audit function strengthens this relationship. The findings confirm that high audit quality enhances the effectiveness of SMA, transparency, and stakeholder trust. This study expands the Legitimacy Theory and recommends integrating SMA with strong audit oversight to enhance governance and long-term value.
Gender Diversity dan Independensi Dewan Pengawas: Dampaknya Terhadap Kinerja Pasar Bank Syariah di Indonesia
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.33833

Abstract

This study aims to analyze the effect of gender diversity and the independence of the Sharia Supervisory Board (SSB) on the market performance of Islamic banks in Indonesia. The background of this study is based on the limited empirical studies that assess the role of gender diversity and DPS independence in the context of market-oriented Islamic banking governance. The research method uses a quantitative approach with panel data regression analysis based on the Random Effect Model (REM). Data were obtained from financial reports and publications of Islamic banks during the 2014–2024 period. The result show that gender diversity has a positive and significant effect on market performance. In contrast, the SSB independence variable (X₂) shows a coefficient of 0.0017, a probability value of 0.4176 (p > 0.05), and a t-statistic of 0.8135, indicating an insignificant statistical effect on market performance. Simultaneously, the F-test result shows that the regression model is significant at the 95% confidence level with an F-statistic of 5.9217 and Prob(F-statistic) = 0.0035. The Adjusted R² value of 0.0758 indicates that the independent variables jointly explain 7.58% of the variation in the market performance of Islamic banks, while 92.42% is explained by other factors outside the model. These findings confirm that gender diversity within the SSB contributes to enhancing market confidence and perception toward Islamic banks’ performance, whereas SSB independence has yet to demonstrate a significant role in influencing market-based performance. 
Interpreting Waqf Accountability from The Perspective of Indonesian Waqf Managers
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.34108

Abstract

This transcendental phenomenological study aims to interpret the meaning of waqf accounting through the lived experiences of Indonesian waqf managers (nazhir). Data were collected through in-depth interviews and active observation over approximately two months with three nazhirs representing different institutional settings (a waqf foundation, a waqf institution, and a mosque). The analysis followed phenomenological steps of epoche (bracketing), data horizontalization, clustering of meanings, and the synthesis of an “essence of meaning.” The findings indicate that nazhirs primarily understand waqf accounting as a compulsory recording practice that ensures waqf transactions are properly documented, accountable, and communicable to the public. However, the operational forms vary, ranging from simple manual cashbook records to integrated website-based systems. At the essential level, waqf accounting is perceived as dual accountability: accountability to God (habluminallah) and accountability to people/the public (habluminannas), reflected in commitments to honest, fair, and transparent reporting and to safeguarding the trust (amanah) in line with the waqif’s intention. These results highlight accountability and transparency as foundational mechanisms for strengthening public trust and preventing conflict in waqf management. Practically, the study suggests strengthening reporting capabilities, standardizing procedures, leveraging digital technology, and sustaining public outreach through collaborative efforts among government, waqf institutions, and communities to foster a healthier waqf ecosystem.
Meningkatkan Kinerja Keuangan dan Keberlanjutan Melalui Penerapan E-Commerce dan Media Sosial di Kalangan Usaha Kecil dan Menengah (UKM)
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.33830

Abstract

SMEs contribute 61.1% to Indonesia's GDP and employ over 97% of the workforce, yet only 30% last more than five years with sustainable practices. This study aims to examine the impact of e-commerce and social media adoption on SME sustainability, with financial performance as a mediating variable. A quantitative approach using PLS-SEM was conducted on traditional food SMEs in Banyumas. The results indicate that e-commerce adoption significantly affects financial performance (p=0.042), and financial performance significantly affects sustainability (p=0.015). However, no significant mediation effect was found. The GoF value of 0.337 indicates a moderate model fit. While digitalization enhances financial outcomes, its effect on sustainability is not automatic without strong internal capacity.
Cash Waqf Accountability and Digital Technology in West Sumatera: A Case Study
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.33484

Abstract

This study investigates the utilization of digital technology in promoting accountability for cash waqf in West Sumatra. Employing a qualitative case study approach, Nazhir M was selected as the research subject due to its diverse waqf programmes, strong management, wide range of donors, multi-location operations, and foundation on key waqf principles. Data were gathered through semi-structured interviews and document analysis, with thematic analysis applied during data evaluation. The findings indicate that Nazhir M has adopted digital technology to enhance accountability, albeit at a basic level, primarily throught its official website and social media platforms. While Nazhir M possesses skilled personnel capable of utilising waqf accounting applications such as SAMAWI, manual financial reporting remains prevalent due to regulatory constraints. This research highlights the significant influence of regulatory authorities in shaping accountability practices among cash waqf nazhir through digital technology implementation. Furthermore, it offers a meaningful contribution to existing scholarship by delivering a comprehensive examination of digital technology adoption, highlighting the importance of nazhir intent and expertise, as well as the pivotal role of regulatory bodies.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2025 2025


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