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Ita Rakhmawati
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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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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.
Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.7117

Abstract

This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of this research suggest a difference in perception between accounting student, accountant educator, and public accountant toward competence required by accounting graduates in the era of the ASEAN Economic Community (AEC). Business strategy and management, interpersonal and communication skills, and audit and assurance are important competencies of each group of respondents.
Profitabilitas Perusahaan Sektor Consumer Non-cyclical: Pengaruh Leverage, Ukuran Perusahaan, dan Likuiditas
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.20548

Abstract

Profitability is the most important element in a company because the profit or profits generated can determine the level of investor confidence in investing. The aim of this research is to examine the effect of leverage, company size and liquidity on profitability levels. This research is quantitative research with a population of Consumer Non-cyclical companies listed on the IDX for the 2017-2022 period. Sampling used a purposive sampling technique with a total of nine companies and obtained 514 research data. Data analysis uses multiple linear regression analysis techniques for panel data with Eviews 9. The results of this research show that leverage and liquidity have a negative effect on profitability. Meanwhile, company size has no effect on profitability.
Diskursus Akuntansi Zakat: Evaluasi Praktis Laporan Keuangan Lazisnu Kabupaten Kudus
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.v1i1.3721

Abstract

This research aims to identify and explain application about the implementation of PSAK 109 Zakat Accounting to financial reports of Zakat Management. The method used is a case study of LAZISNU Kudus by analyzing the 2017 financial statements and by interviewing the manager. This study finds that, in general, financial reports of LAZISNU Kudus are not in accordance with PSAK 109 because there are two incompatibilities. First, there are only two elements of the five elements in the financial statements, that are the Statement of Changes in Fund and the Statement of Cash Flow. Secondly, Amil funds are not properly recognized and presented, because they were not separated from zakat funds and infaq/shadaqah funds.
Pengungkapan Pendapatan Non Halal pada Laporan Keuangan Bank Umum Syariah
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.9690

Abstract

Islamic Bank as a type of Islamic financial institution has the authority to collect and distribute funds to the public. In carrying out its operational activities, Islamic Banks have transactions that can lead to non-halal income because Islamic Banks also make transactions with Conventional Financial Institutions. PSAK 101 has regulated the disclosure of no n-halal income as part of the Report on the Sources and Use of Virtue Fund. The purpose of this study is to determine the description and disclosure of non-halal income in the financial statements of Islamic Commercial Banks. This study uses a qualitative research method with a descriptive approach. The subjects of this study were 14 Islamic Commercial Banks operating nationally and publishing complete financial reports in 2019 on the official website of Islamic Commercial Banks. The results showed that non-halal income from 14 Islamic Commercial Banks have been disclosed in accordance with PSAK 101, namely the Report on the Sources and Use of Virtue Funds. However, not all banks disclose in detail the reasons for the occurrence and use of non-halal income in the Notes to Financial Statements.
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.
Pengaruh Non Performing Loan Dan Biaya Oprasional Pendapatan Operasional Terhadap Laba Bersih
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i1.5282

Abstract

The purpose of this study was to analyze the effect of operational income opportunity (BOPO), Non-Performing Loans (NPL) on net income of 10 conventional banks that have the highest assets according to the financial services authority (OJK) in 2017. The results showed that non-performing loan does not have a significant effect on net income, bopo has an effect on net income. Based on the results of determination coefficient analysis, the independent variables can explain the effect on net profit of 55.5%, while the remainder is explained by other variables not explained in this study. Based on the results of the f test, the independent variables simultaneously have a significant effect on net profit.
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.
Pengaruh Struktur Kepemilikan dan Struktur Dana Pihak Ketiga Terhadap Pengungkapan Tata Kelola pada Bank Syariah di Indonesia
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.6806

Abstract

This study aims to examine the influence of ownership structure and third party funds on corporate governance disclosure. The dependent variable used in this research is corporate governance disclosure measured by Islamic Corporate Governance (ICG). The independent variable in this research is ownership structure measured by blockholders ownership and third party funds measured by Restricted Profit Sharing Investment Account (RPSIA). The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2018. The sample in this research is 11 Sharia Bank. The data analysis method used in this study is the multiple linear regression. The results showed that the ownership structure and third party funds have a significant positive effect on corporate governance disclosure.
Akuntansi yang Bagaimana yang Mampu Meredam Sifat Materialistik?
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.19341

Abstract

The discovery of materialistic phenomena among accounting students is a form of the bad reality of conventional accounting education. This study aims to find out how accounting can reduce these characteristics in accounting students. Research using qualitative methods using grounded theory Methods of data collection through interviews, observation, and literature study to produce a theory. The results of the study show that sharia accounting, which is oriented towards immaterial aspects such as love and spirituality, is finally able to bring selfawareness and reduce the materialistic nature that has been embedded previously. In order to make it happen, non-mainstream sharia accounting topics are needed, which address the developing field of sharia accounting but have not yet been accommodated by a professional association. Through the appointment of this topic, it is also proven that science is not selfish because it does not stop at students but also talks back to the surrounding environment.

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