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[Brand Switching Produk Kosmetik Halal: Ditinjau dari Aspek Daya Tarik Iklan dan Variety Seeking ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/aktsar.v1i2.5098
<![CDATA[This study aims to determine the influence of advertising and variations that seek the appeal of Wardah brand cosmetic switching products. This study uses a field research approach using questionnaire, interview, and documentation methods. The sampling technique uses purposive samples which are distributed to 100 female students of IAIN Kudus who have transformed the brand into Wardah cosmetic products. The method of data analysis uses multiple regression analysis with SPSS version 16. The results of this study indicate that the variable attractiveness of advertising and varieties seeking have a positive and significant influence on brand diversion. Variable search variables are variables that have a dominant influence on the switching variables of halal cosmetic products.]]>
<![CDATA[Analisis Komparatif Indeks Saham Syariah Indonesia (ISSI) Sebelum dan Saat Implementasi Kebijakan Pemberlakuan Pembatasan Kegiatan Masyarakat (PPKM) di Indonesia ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/aktsar.v4i2.12317
<![CDATA[This study aims to determine the comparison of the Islamic stock index before and during the implementation of the PPKM policy in Indonesia. The approach used in this study is a quantitative approach. The data in this study are secondary data that comes from the Indonesia Stock Exchange website. The research population is companies that are included in the Indeks Saham Syariah Indonesia (ISSI). The Wilcoxon Signed Rank Test was used to test the research hypothesis. The results show that there is an increase in the sharia stock index during the implementation of the PPKM policy and there is a significant difference between the sharia stock index before and during the implementation of the PPKM policy.Kata kunci: Saham syariah; Indeks saham; PPKM; ISSI]]>
<![CDATA[Akuntansi dan Aplikasi Pesantren: Menuju Modernisasi Tata Kelola Pesantren ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 2 (2024) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/aktsar.v7i2.29483
<![CDATA[This study uses a quantitative descriptive method to describe the phenomenon accurately without testing a specific hypothesis. This study focuses on the financial governance of Islamic boarding schools in Pekalongan Regency by involving 44 ustadz/ustadzah as respondents who were selected randomly. Primary data were collected through questionnaires. The results of the study indicate that most Islamic boarding schools still maintain traditional learning methods (salaf), and some have combined formal curriculum. Regarding financial management, most Islamic boarding schools have a simple bookkeeping system, and some have adopted a more structured accounting system supported by accounting applications or integrated information systems. These findings underline the importance of accounting training and information system development to improve Islamic boarding school accountability. There is an urgent need for Islamic boarding schools to adapt to the demands of modern governance without sacrificing their traditions.]]>
<![CDATA[Pengaruh Pengungkapan Islamic Social Reporting (ISR) Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia Tahun 2012-2016 ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/aktsar.v2i2.5850
<![CDATA[This study aims to examine the influence of Islamic Social Reporting (ISR) disclosure on financial performance. The dependent variable used in this research is financial performance measured by Return on Asset (ROA) and Return on Equity (ROE). The independent variable in this research is The Islamic Social Reporting (ISR). This study uses firm size as a control variable. The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2016. The sample in this research is 10 Sharia banks chosen by using a purposive sampling method. This study uses a simple linear regression analysis as an analytical tool. The results showed that: (1) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Assets (ROA). (2) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Equity (ROE).]]>
<![CDATA[Leverage, Investment Account Holder (IAH), Frekuensi Rapat Dewan Pengawas Syariah, Frekuensi Rapat Dewan Komisaris, Frekuensi Rapat Komite Audit Dan Pengaruhnya Terhadap Pengungkapan Akuntabilitas ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/aktsar.v5i1.14826
<![CDATA[This study aimed to determine the effect of Leverage, investment account holders, the frequency of sharia supervisory board meetings, the frequency of board of commissioners meetings, and the frequency of audit committee meetings on accountability disclosure (financial, social, sharia). The object of this research is 14 Islamic commercial banks in Indonesia. The sampling technique was purposive sampling, so 108 units of analysis were obtained. The data was analyzed by panel data regression analysis in the form of a fixed effect model (FEM). The results of this study indicate that investment account holders, the frequency of sharia supervisory board meetings, and the frequency of audit committee meetings have a positive effect on accountability disclosure. However, Leverage and the frequency of board of commissioners' meetings have no impact on accountability disclosure.]]>
<![CDATA[Nilai Perusahaan dengan Pemoderasi Profitabilitas: Bukti Empiris dari Perusahaan yang Tercatat di Bursa Saham Indonesia dan Malaysia ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 1 (2025) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/aktsar.v8i1.31612
<![CDATA[Penelitian ini menguji pengaruh CSR, ukuran perusahaan, dan agresivitas pajak terhadap nilai perusahaan dengan profitabilitas sebagai pemoderasi pada perusahaan manufaktur di BEI dan Bursa Efek Malaysia periode 2020-2023. Populasi adalah seluruh perusahaan manufaktur ada 145, dengan 108 sampel dipilih melalui purposive sampling. Metode yang digunakan adalah regresi linier berganda dengan data sekunder dari laporan tahunan. Hasil penelitian menunjukkan bahwa CSR tidak berpengaruh signifikan terhadap nilai perusahaan. Sebaliknya, ukuran perusahaan berpengaruh negatif signifikan, sementara agresivitas pajak tidak signifikan. Pada peran moderasi, profitabilitas mampu memperkuat kausalitas ukuran perusahaan dengan nilai, tetapi tidak dalam kausalitas CSR maupun agresivitas pajak dengan nilai perusahaan.]]>
<![CDATA[Akuntabilitas Keuangan Daerah Ditinjau dari Pengendalian Intern dan Kompetensi Aparatur serta Dampaknya terhadap Akuntabilitas Kinerja Instansi Pemerintah ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/aktsar.v3i1.7254
<![CDATA[The purpose of this study was to analyze the effect of internal control and government employee competencies on regional financial accountability, and its impact on the accountability of the performance of government agencies in the city of Jambi. The type of data used is primary and secondary data. Population and sample are all government units (SKPD) in Jambi City which have government performance accountability report (LAKIP) value. Data were analyzed using path analysis. The results showed that Internal Control and Government Employee Competence significantly influence Regional Financial Accountability. Furthermore, Internal Control has a greater indirect effect when compared to the direct effect on the Accountability of Government Units Performance. While Employee Competence has a greater direct effect when compared to the indirect effect on the Accountability of Government Institution Performance.]]>
<![CDATA[Laba Asuransi Jiwa Syariah Ditinjau dari Beban Klaim, Hasil Investasi, Underwriting, dan Inflasi ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/aktsar.v6i1.21222
<![CDATA[The profit-earning activity of an insurance company is important. Moreover, choosing a better variable can accurately assess the quality of the insurance company’s performance as illustrated by its profit. This study aims to empirically prove and interpret the effect of claim expenses, investment returns, underwriting, and inflation on profits. The population is a full Sharia life insurance company registered with the OJK for the 2016-2021 period, which was selected through purposive sampling and obtained from a sample of 30 annual financial reports. This research is quantitative research with a causality approach through hypothesis testing. The analysis was carried out through panel data regression analysis using EViews. The result of this study accepted one of the four hypotheses that investment returns affect sharia life insurance earnings. Conversely, claim expense, underwriting, and inflation do not affect sharia life insurance profits. Profit is a positive signal to influence outsiders’ assessment of the company’s performance. Proper management of funds can optimize sharia life insurance profits. ]]>
<![CDATA[Peran Good Corporate Governance Terhadap Profitabilitas Perbankan Syariah ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018 ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/aktsar.v1i1.4079
<![CDATA[This study aims to analyze and obtain empirical evidence of the contribution of Good Corporate Governance on return on assets (ROA) as a proxy of sharia banking profitability in the period of 2010-2016. Populations of this research are sharia commercial bank registered in Bank Indonesia in the period of 2010 to 2016. By using purposive sampling technique, there are 7 sharia banks from 13 sharia banks in Indonesia during the period of 2010-2016. Furthermore, research data is obtained from GCG reports that have been published by sharia banking in the period of 2010-2016. The data is analyzed by descriptive analysis and regression analysis. Results show that GCG not contribution for profitability proxied by ROA. Based on the results, it can be concluded that Good Corporate Governance does not affect the profitability of sharia banking. Good Corporate Governance in sharia banking is still not effective and efficient as described by high remuneration and special facilities received by the board in sharia banking.]]>
<![CDATA[Identification of Zakat Impact Measurement Tools ]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/aktsar.v4i1.9052
<![CDATA[Zakat management aims to alleviate poverty and improve the welfare of mustahiq. Various instruments for measuring the impact of zakat on mustahiq are needed to measure the achievement of the goals of zakat management. This study aimed to identify and analyze several instruments to measure the impact of zakat. The analysis was conducted by conducting a literature study on various reference sources. The analysis used a descriptive analysis approach and a content analysis approach. The results of this study found four instruments for measuring the impact of zakat: Social Return on Investment (SROI), Center of Islamic Business and Economic Studies (CIBEST), Sustainable Livelihood Impact Assessment (SLIA), and BAZNAS Index for Sustainable Water and Sanitation (BI- WAS). Overall, all instruments can measure the impact of zakat on mustahiq for zakat disbursements to mustahiq]]>
