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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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Pengaruh Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak
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.v1i2.5222

Abstract

This article explains the results of empirical research on the effect of service quality represented by tangible, reliability, responsiveness, assurance, and empathy variables in encouraging taxpayer behavior to comply with tax obligations. In line with the rules of quality service theory, the dimensions of quality service are satisfaction explanations which are triggers for taxpayer compliance. The research was conducted at the Tax Service Office, and the respondents were taxpayers, both individual and corporate taxpayers. The number of respondents is 89 people out of 100 people who were targeted for research. Sampling using the random sampling method. Data were analyzed using multiple linear regression. The results show that three variables do not significantly affect taxpayer compliance in carrying out tax obligations, namely tangible, reliability and assurance. This is because there are still contingency factors that are considered and conditioned included in the model. These contingency factors are in the form of both the contextuality that is on the side of the tax employee, as well as the background, motives and special conditions of the taxpayer. Meanwhile, two variables show significant, there are reliability and empathy.
Efektivitas Penerapan Pembiayaan Musyarakah Pada Baitul Maal Wa Tamwil (BMT) Bima Kota Magelang
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.v4i2.11951

Abstract

The purpose of this study was to determine the effectiveness of the profit-sharing Musyarakah financing procedure at BMT BIMA Magelang. This study is a qualitative research, uses field research. Data collection techniques through interviews, documentation, and observation, while data analysis techniques using descriptive analysis techniques. The results of the study found that the Musyarakah financing procedure at BMT BIMA Magelang has been carried out effectively because it has carried out the financing process according to sharia principles and provisions, namely, an ijab qabul process between the customer and the BMT, the parties who make contracts, an object of the capital agreement, and a transparent ratio distribution of profits and losses. This study shows that for every increase in the use of Musyarakah financing, there is also an increase in the income of BMT BIMA Magelang.
Implementasi Green Accounting dan Profitabilitas pada Perusahaan Consumer Goods Industry yang Tergabung dalam Indeks Saham Syariah 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.v5i2.16753

Abstract

This study aims to determine the impact of green accounting on the profitability of consumer goods industry companies included in the Indonesian Sharia Stock Index from 2017-2021. Green accounting is represented by environmental performance, costs, and disclosure. The annual reports of ISSI-member corporations in the consumer goods industry sector and the PROPER report from the Ministry of Environment and Forestry for 2017–2021 served as data sources. This research is a quantitative study with panel data regression analysis techniques. Sampling was conducted using a systematic sampling method. During the five-year observation period, the research sample consisted of eight companies that met predetermined requirements. Eviews 12 was used to process data. According to this study’s findings, environmental performance positively affects profitability. Meanwhile, environmental costs and disclosures have no appreciable impact on profitability.
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.
Relevansi Nilai Informasi Akuntansi Pada Laba, Nilai Buku, dan Arus Kas Operasi: Kasus di Perbankan Indonesia
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.v3i2.7846

Abstract

This study aims to examine the relationship between capital markets and accounting information in Indonesian banking. Specifically, this study examines the value relevance of earnings, book values, and operating cash flows. Using a sample of banks listed on the Indonesia Stock Exchange from 2014 to 2018, this study accommodates the documented accounting information in the context of developing markets using stock prices of four months after year-end as a dependent variable. Sampling using a purposive sampling method. This research obtained 35 companies used in this study sample. This study uses panel data regression techniques with the Generalized Least Square (GLS) analysis approach. This study indicates that earnings and book value statistically have a positive effect on stock prices. Meanwhile, operating cash flow has no statistical effect on stock prices. This study also shows that earnings more value-relevant than other variables.
Fastabiq al-khairat: Wujud Etika Profesi Berkeadilan
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.v6i2.22335

Abstract

This study aims to cultivate the spirit of Fastabiq al-khairat, a competition in goodness, as the foundation for professional ethics in public accounting. The Public Accountant Professional Code of Ethics (KEPAP in Indonesia), issued by IAPI, serves as the basis for the implementation of accounting work. The principles outlined in the code of ethics still tend to be world-centric, highlighting the importance of incorporating Divine values into professional practices. To explore this, the study employs Islamic ethnographic methods, conducting interviews with participants and analyzing their values through the lens of Fastabiq al-khairat. The study proposes instilling the spirit of Fastabiq al-khairat into the fundamental principles of professional ethics, with intention as the cornerstone. The implication of this research is to offer an alternative perspective distinct from the Western benchmark used to gauge ethical behavior success. By integrating the values of Fastabiq al-khairat into the core principles of accounting professional ethics, a just and fair ethical framework can be established for fulfilling mandates and responsibilities. The anticipated outcome of this research is to introduce the concept of Islamic values, specifically Fastabiq al-khairat, as a guiding force in the development of professional ethics within the field of public accounting. 
Evaluasi Sistem Informasi Pengupahan PT. Tempu Rejo Menggunakan COBIT 5 Domain DSS
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.v1i2.5096

Abstract

PT. Tempu Rejo is one of the companies in Jember which is engaged in tobacco processing to produce cigarette. PT. Tempu Rejo applying information technology in the daily operation included in its payment information system, such as biometric identifier as a tool of absence and using applications that support payment in the company. In a company that has applied IT in its operation including payment information system should be evaluated. Evaluation is needed in order to make improvements to the company's payment information system. In this research, the information technology governance standard used is COBIT 5 domain Deliver, Service, and Support (DSS), especially DSS01, DSS03, and DSS05. This research used a qualitative approach by using the method of interviewing and observation as data collection techniques. The result of this research shows that Capability Level of DSS01, DSS03, and DSS05 process are at level 3 (established process). Recommendations are to conduct periodic evaluations to improve performance and create a complete Standard Operational Procedure (SOP) related to the company's payment information system.
Apakah Frekuensi Rapat DPS, Profitabilitas dan Surat Berharga Syariah Berpengaruh pada Islamic Social Reporting Index?
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.v4i2.12040

Abstract

This research aims to identify the factors that impact the Islamic Social Reporting of Sharia Banks in Indonesia. The dependent variable used is Islamic Social Reporting disclosure. At the same time, the independent variables are the meeting frequency of the sharia supervisory board, profitability, and the issuance of shariah securities. The population is all Islamic Banks listed on Financial Services Authority in Indonesia during the period 2014-2020. There are 11 companies selected as samples based on the purposive sampling method. This research uses the panel data regression tested by Eviews 11 software. The result found that the issuance of shariah securities had a positive impact. Although, the meeting frequency of shariah supervisory boards and profitability had no impact on Islamic Social Reporting. These results can be used as a reference for further research on the impact meeting frequency of shariah supervisory board, profitability, and the issuance of shariah securities. In addition, it can also be used as knowledge for companies that the issuance of Islamic securities can be a tool for Islamic banks to disclose Islamic Social Reporting fully. It is hoped that the government will make official standard rules regarding social responsibility reporting for Islamic entities. Keywords: Islamic Social Reporting; meeting frequency of shariah supervisory board; profitability; sharia securities issuance
The Influence of Accounting Information Systems, E-Commerce, Financial Literacy, Financial Technology, and Product Innovation on the Performance of MSMEs in Jepara Regency
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.v7i2.28781

Abstract

MSMEs are a big contributor to the country's economy. This is evidenced by the ability of MSMEs to survive amid an economic crisis, even though many large companies have gone bankrupt or even stopped operating. This study empirically examines how accounting information systems, e-commerce, financial literacy, financial technology, and product innovation affect the performance of MSMEs. This study has a population of all MSMEs registered at Diskopukmnakertrans Jepara Regency. The sampling technique was a purposive sampling of 400 respondents. Multiple linear regression analysis techniques using SPSS version 26 are the analytical techniques used in this study. This study shows that the variables of accounting information systems, e-commerce, financial literacy, financial technology, and product innovation have a positive and significant influence on the performance variables of MSMEs, both simultaneously and partially.
Analisis Faktor-Faktor Yang Memengaruhi Skeptisisme Profesional Auditor Internal Pada PTKIN Badan Layanan Umum
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.v2i2.5851

Abstract

This study aims to examine competence, independence, experience, ethics, and religiosity to the professional skepticism of internal auditors. This research is causal-comparative research. The data used are primary data in the form of questionnaires conducted at tertiary institutions under the Ministry of Religion and with the status of Public Service Agency (BLU). Questionnaires are sent online to internal auditors. The population of this research is 55 universities. The Determination of the sample is done using the convenience sampling method. Samples obtained amounted to 16 universities. Data analysis tools for hypothesis testing are performed using multiple regression analysis. The results of the analysis can be concluded that experience and ethics have a significant positive effect on the professional skepticism of internal auditors, while competence, independence, and religiosity have no effect on the professional skepticism of internal auditors.

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