Aktsar: Jurnal Akuntansi Syariah
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.
Articles
100 Documents
<![CDATA[Implementasi Akad Istishna (PSAK Syariah 104) dalam Transaksi Jual Beli Online ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v4i1.8562
<![CDATA[Online buying and selling transactions are growing rapidly, from an Islamic perspective, they fall into the jurisprudence muamalah category of business or commerce. In Islam, there are rules governing buying and selling transactions that must be carried out by the seller and the buyer. This research is to explore the pillars and requirements for online buying and selling transactions and the implementation of the Istishna contract which refers to the Islamic PSAK 104 in online transactions. A qualitative method with case study research conducted in Tasikmalaya was chosen as the method in this research. The informants in the research are business people, consumers, academics, and ustadz. The results show that business people generally know about the pillars and requirements for online buying and selling transactions from an Islamic perspective. The Istishna contract has been carried out by business people with the term pre-order, business people do not know and apply the Sharia PSAK 104. The research can be a reference for business people, academics, and input for regulators and the public.]]>
<![CDATA[Flypaper Effect Pada Pendapatan Asli Desa, Dana Desa, dan Alokasi Dana Desa Terhadap Belanja Desa di Kabupaten Kudus ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v7i1.26603
<![CDATA[Village expenditures are all from the village's general cash account which reduces the excess budget balance in the period of the relevant fiscal year for which the village government will not receive repayment. This research aims to empirically prove the influence of PADes, village funds, and village fund allocation on village spending and to prove whether the phenomenon exists or not. flypaper effect from transfer funds. This research is descriptive research with a quantitative approach. The research sample consisted of 121 villages obtained through the purposive sampling technique during the 2019–2022 period. The research data is secondary data obtained from the realization report of the Kudus Regency village income and expenditure budget. The variables in this research consist of independent variables including PADes, DD, and ADD, while the dependent variable is village expenditure. This research uses panel data regression analysis tools with the selected random effect model, which was processed with the help of Eviews 12. The research results show that village original income, village funds, and village fund allocation have a significant positive effect on village expenditure. As many as 46% of villages were proven to experience the phenomenon of the flypaper effect because the original income obtained was smaller than village funds and village fund allocations. This shows the high dependence of the village on external funding.]]>
<![CDATA[Peranan Sistem Informasi Akuntansi dan Tantangan Profesi Akuntan di Era Revolusi Industri 4.0 (Sebuah Studi Fenomenologi) ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v2i1.5497
<![CDATA[In the last few years appeared a variety of breakthrough technology that generates new values in human life through a form of artificial intelligence, data, internet of things (IoT). Business circles call the third it as the core of the industrial revolution 4.0. These conditions have an impact on the role of the human being, particularly the challenges of the profession of accountants who will be replaced by the role of the robot. The purpose of this research is to provide a solution so that the role of the accountants still exist in the era of the industrial revolution 4.0. As for qualitative research methods via the fenomenalogi approach i.e. we allow qualitative researchers implement and apply subjective abilities and exploratory process in interpersonalnya. Results of the study so that the accountant still exist in the era of the industrial revolution 4.0 then the accountant to start learning programming and algorithms to be able to adapt to change, if you don't use the technology, then the role of the accountant will be replaced by robots.]]>
<![CDATA[Analisis Biaya Satuan Pendidikan Pada Pondok Pesantren Al-Islam Yogyakarta ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v5i1.13478
<![CDATA[This study aims to determine the cost of education units using the Activity Based Costing method at the Al-Islam Islamic Boarding School in Yogyakarta. This research was descriptive research with a quantitative approach. Interviews, documentation, and observation were used to collect research data. The data were analyzed using a comparative descriptive analysis method. The study’s results showed that the determination of unit costs using the ABC system was higher than the cost of education set by Islamic boarding schools. These results indicate an under-cost position. Under-cost means that the actual cost is lower than the cost according to the calculation of Activity Based Costing because several costs are not detailed/identified and not charged to the students by the Islamic Boarding School.]]>
<![CDATA[Optimizing the Career Studies of Sharia Accounting Students in Madura with a SWOT Analysis Approach ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 2 (2024) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v7i2.29495
<![CDATA[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.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Perusahaan yang Terdaftar di JII Tahun 2013-2017) ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v2i2.6037
<![CDATA[Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to the ethical principles of Islam. The purpose of this study is to analyze the effect of profitability, leverage and environmental performance on ISR disclosures on companies listed in the Jakarta Islamic Index (JII) during 2013-2017. In this study the magnitude of the ISR disclosure score that is filled with a company is obtained through annual reports using the content analysis method. Samples were selected by purposive sampling method. While hypothesis testing uses the method of multiple linear regression analysis. The results of this study indicate that the variable profitability, leverage and environmental performance simultaneously have a significant effect on ISR disclosure. While partially, profitability has no effect on ISR disclosure. Environmental performance and leverage have a positive and significant effect on ISR disclosure. The implications of this study are expected to be able to provide theoretical contributions related to the disclosure of Islamic social responsibility and practically useful to provide input to policy makers and regulators on the Indonesia Stock Exchange]]>
<![CDATA[Ama:nati as a Non-Material Value of Accounting Practices ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v5i2.17816
<![CDATA[This study aims to find the value of local wisdom behind how students majoring in Islamic accounting from the Gorontalo tribe practice accounting. This study uses the Islamic paradigm. The approach chosen is Islamic ethnomethodology. The study results indicate that trust (Amanah) is a non-material value that is the leading spirit of Gorontalo ethnic students practicing accounting. The value of this mandate is reflected in the decisions of students who use educational assistance funds from the government to meet all needs related to supporting their education, such as buying books, paying for boarding houses, and laptops. In the culture of the Gorontalo people, this Amanah value is often advised by the elders through lumadu "openu de moputi tulalo, bo dila moputi baya". It means to be ashamed. The feeling of shame is one of them if the local community cannot maintain their mandate. In Islamic religious law, the value of trust is found in Surah an-Nisa verse 58.]]>
<![CDATA[Implementasi Akuntansi Berbasis Akrual: Ketika Pelaporan Keuangan Pemerintah Daerah Berbenah ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v1i1.3828
<![CDATA[The aim of this research is yo understand the impact of the implementation of accrual-based accounting at Hastinapura Provincial Government. This research is a qualitative research with interpretive paradigm and using case study approach. Data collection is done through interviews, document review and observation. The results of this research show that accrual-based accounting implementation at Hastinapura Provincial Government involves the integration of accrual-based accounting practices in the scope of policy setting, human resources development of financial management, information technology system, and also evaluation and control system. The impact of the implementation of accrual-based accounting at Hastinapura Provincial Government was not merely a technical accounting change, but also requires change in work patterns and ways of thinking of financial managers.]]>
<![CDATA[Implementasi Maqashid Syariah dalam Merumuskan Tujuan Laporan Keuangan Bank Syariah ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 2 (2020) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v3i2.8414
<![CDATA[This research aims to analyze how the implementation of maqashid as-sharia in formulating Islamic bank financial statements’ objectives. The research method used is a descriptive qualitative approach, through field research, by examining published Islamic financial reports and conducting interviews with management. The purpose of preparing Islamic financial reports on Islamic entities following the maqashid as-sharia is to fulfil the objectives in providing useful information to stakeholders comprehensively. The purpose of Islamic financial reports includes three levels, namely primary (dharuriyat), secondary (tahsiniyah), and tertiary (hajiyat). The primary aspect is very useful in providing financial information that all financial institutions' activities come from halal sources. Meanwhile, the second aspect can provide additional information on adherence to sharia principles, as a form of protection for property development through contracts under sharia principles. In the aspect of fulfilling the tertiary level, it shows the urgency in presenting assets owned by sharia entities in a transparent and accountable manner, as an effort to be accountable to humans and Allah SWT., Thus providing benefits to more people. Fulfillment of these three aspects of maqashid sharia is a form of benefit in the management of sharia entities.]]>
<![CDATA[Ketepatan Waktu Penyampaian Laporan Keuangan Ditinjau dari Opini Auditor dan Struktur Kepemilikan ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v6i2.25488
<![CDATA[The aim of this research is to examine the influence of auditor opinion, managerial ownership, and Institutional Ownership on the timeliness of submitting financial reports. This research uses a quantitative approach supported by secondary data. The population of this research is all manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2021 period. A sample of 57 manufacturing companies registered with ISSI were selected using a purposive sampling method. Based on panel data regression analysis, the results of this study show that the auditor's opinion has a significant effect on the timeliness of submitting financial reports. Managerial ownership and institutional ownership have no effect on the timeliness of submitting financial reports.]]>
