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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 100 Documents
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Analisis Pengaruh Pembiayaan Murabahah, Tingkat Bagi Hasil Dan Suku Bunga Acuan BI Terhadap Volume Pembiayaan Mudharabah Perbankan Syariah Di Indonesia (Periode 2016-2018)
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.6071

Abstract

The purpose of this study is to analyze the influence of murabahah financing, profit-sharing rate and BI rate on the volume of Islamic banking mudharabah financing in Indonesia during the period of 2016-2018. The sample used in this study is all Islamic Commercial Banks in Indonesia in 2016-2018. The data analysis method used in this study is multiple linear regression to find the effect of each variable on the volume of mudharabah financing of Islamic banking in Indonesia. The results showed that simultaneously murabahah financing variables, profit-sharing rates, and BI reference interest rates influenced mudharabah financing. While partially murabahah financing variable and BI reference interest rate have a significant negative effect on mudharabah financing, while the interest rate variable has a significant positive effect on mudharabah financing. The limitation of this study is that it uses a few variables so that it has not been able to show the full variables that affect mudharabah financing volume.
Profitability, Leverage, dan Tax Avoidance Perusahaan Tambang di Indonesia
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.17146

Abstract

This study investigates the effects profitability and leverage on tax avoidance. This study used a quantitative approach supported by secondary data. The population of this study comprises all mining companies listed on the Indonesian Sharia Stock Index (ISSI). The sample was 11 companies according to the specified criteria selected by the purposive sampling method. Based on a panel data regression analysis, the results of this study indicate that profitability and leverage negatively affects tax avoidance. Overall, the model supported that profitability and leverage significantly affect tax avoidance. According to the analysis, where the tendency of tax avoidance is more influenced by profitability, the implications for a government policy related to tax avoidance practices are concentrated on the profitability aspect. 
Studi Fenomenologis Kepatuhan Terhadap Standar Akuntansi Pemerintahan Dalam Pelaporan Aset Biologis (Studi Kasus: Organisasi “X”)
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i1.3818

Abstract

Implementation of SAP related biological assets generate a polemic against the compliance Financial Statements preparation of public sector organizations in Indonesia. The objectives of this study were to: (i) investigate the phenomenon of understanding/interpretation of public sector management SAP in the preparation of financial statements related to the treatment of biological assets; (ii) reveal the meaning of phenomena gained during the study; (iii) provide inputs based on summarized meanings, in an effort to improve SAP, government accounting policies, or related rules. This research used qualitative approach with the type of phenomenology study. Selected research sites in "X" organizations that have large quantities of biological assets with a focus on research sites at two production centers and vertical agencies (Directorate General and Secretariat General c.q. Financial Bureau). The results show that management applies as if obedient according to their understanding and interpretation of SAP. Management makes decisions regarding accounting policies with the justification of a problem that does not yet have a guideline. One example of measuring the inventory value of biological assets derived from its own production is by using the non-tax rate. In addition, the use of fair value today and in the future, is still an obstacle in the implementation of government organizations.
Integritas Kebenaran Akuntan Publik di KAP "ABC" Surabaya (Studi Fenomenologi)
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 2 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i2.8738

Abstract

This study aims to obtain a deep meaning for public accountant integrity in Public Accounting Firm “ABC” Surabaya through a phenomenology approach. Revealing public accountants' integrity because of the many public accountants is still dragged into fraud and violations, resulting in unethical decisions. Every public accountant has a different perspective in determining and exercising an integrity attitude, whether to defend or even take it off for a particular purpose. And in the end, bring up a variety of diverse meanings of pure integrity and pragmatic integrity.
Tinjauan Literatur Penerapan Akuntansi Pesantren Pada Pesantren Di Indonesia
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.22858

Abstract

This study aims to look at productivity and distribution, the most prolific authors, methodologies that are often used, trends in research topics, constraints in applying Islamic boarding school accounting standards and future research directions published on Google Scholar in 2013-2022. The type of data used is secondary data in the form of research on the application of Islamic boarding schools accounting. The method used is descriptive quantitative with bibliometric analysis and Systematic Literature Review (SLR). The results of the research show that 2021 is the most productive year, scientific articles and theses are the most types of publications with the same level of productivity, and the most productive publisher and affiliation is UIN Maulana Malik Ibrahim. Lestari, Tri Utami became the most productive writer by publishing 2 scientific articles publications. The methodology that is often used is the qualitative method. Meanwhile, the research topic that has been researched the most is regarding the observation of financial reports based on Islamic boarding school accounting guidelines which state that the majority of Islamic boarding schools have not implemented Islamic boarding school accounting presentation standards. The obstacle faced is the lack of understanding and training. 
Realitas Pengelolaan Keuangan Desa: Dominasi dalam Pelaksanaan APB Desa di Kabupaten Mojokerto
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5168

Abstract

This research seeks to examine the experience and understanding of the financial managers of Waduk Gede Village in Mojokerto Regency. This is motivated by the implementation of the Village Law (UU No. 6 Tahun 2014) which has implications for increasing funds managed by the village, but in its management, various irregularities have been found. Case studies are used to understand the reality and the understanding of the informant. The findings indicate that the role of the Village Head is very dominant. Implementation of the APB Desa in Waduk Gede Village when compared to Permendagri No. 113 Tahun 2014 there are certainly some discrepancies. The implementation of Village APB Desa should be delegated to Implementation Team (TPK) or Village Financial Management Technical Officer (PTPKD)
Pendistribusian Zakat Dalam Perspektif Amanah Pada BAZNAS Provinsi Gorontalo
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.11967

Abstract

This study aims to determine the zakat distribution with trust perspective in BAZNAS of Gorontalo Province with qualitative method. Trustworthiness is trustworthy, but several indicators serve as benchmarks for achieving it, including responsibility, keeping promises, and being transparent. The results showed that the BAZNAS of Gorontalo Province had carried out its duties in the distribution of zakat in a trustworthy manner; 1) responsible for overseeing the management of zakat based on legal compliance, Islamic law, trustworthiness, integrity, accountability, and justice; 2) trustworthy, reviewed based on timeliness, object, and implementation; 3) transparent, where all information can be accessed on the official website of BAZNAS. Hopefully, the study results can be a literature review for interested parties.  Keywords: Distribution; Zakat; Amanah Perspective; BAZNAS of Gorontalo Province
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.
Faktor-Faktor yang Mempengaruhi Kebijakan Dividen pada Perusahaan LQ45
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.18156

Abstract

This research aimed to examine the effect of Leverage, Profitability, Liquidity and Company Size on the dividend policy of LQ-45 companies during 2018-2021. Based on the purposive sampling technique, 18 companies were used as research objects and 72 observations. The data was analyzed by panel data regression analysis in the form of a Random Effect Model (REM). The results identified that only profitability variables affect dividend policy, while leverage, liquidity, and company size do not affect dividend policy.
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.

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