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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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Eksplorasi Sistem Pengendalian Internal Baitul Maal Wat Tamwil di Daerah Istimewa Yogyakarta
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.v7i1.26846

Abstract

Baitul Maal Wat Tamwil (BMT) is a microfinance institution (LKM) that plays an important role in economic development. BMT faces several operational problems, including weak management, collateral requirements that can be burdensome for the poor, an extreme operational environment because it does not have strict regulations, and the risk of default because it serves MSMEs that have limited regulations. This research aims to understand how BMT management develops an internal control system (SPI) framework and then analyzes supporting and inhibiting aspects in its implementation. This research uses a qualitative method with a case study approach. Primary data is in the form of semi-structured interviews while secondary data is in the form of documents related to SPI. All BMTs have developed the SPI training framework through and encountered operational experience. The four control activities found were cash control, operations, financing, and sharia compliance. The supporting aspect in implementing SPI comes from the encouragement of normative isomorphism. The inhibiting aspect comes from the lack of competency of BMT resources to implement SPI.Keywords: Baitul Maal Wat Tamwil; Microfinance Institution Internal Control System; Institutional Theory
Pengaruh Profitabilitas dan Solvabilitas Terhadap Yield Sukuk dengan Peringkat Sukuk Sebagai Variabel Moderator pada Perusahaan di Indonesia
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.v2i1.5443

Abstract

This study aims to determine the effect of profitability and solvency on sukuk yields with Sukuk ratings as moderator variables. The population of this study is the company that issued Sukuk on the IDX in 2014-2017. By using a purposive sampling technique, there are 9 companies with 34 Sukuk as the final sample. This study uses a quantitative approach with secondary data types. The analysis technique uses multiple linear regression and Moderated Regression Analysis supported by IBM SPSS 24. The results are (1) Profitability does not have a significant effect on sukuk yield. This is because regardless of the company's profits, the investor still receives a refund and the fee specified. (2) Solvability has a significant positive effect on sukuk yield. (3) The sukuk rating is not able to moderate the relationship between profitability and sukuk yield. (4) Sukuk rating can moderate the solvency relationship with sukuk yield.
Transfer Pricing: Praktik Strategis atau Manipulasi pada Perusahaan Jakarta Islamic Index
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.v8i1.31765

Abstract

Transfer pricing merupakan isu strategis dalam perpajakan global yang sering dimanfaatkan untuk meminimalkan beban pajak melalui pengalihan laba antar pihak yang memiliki hubungan istimewa. Penelitian ini bertujuan untuk menguji pengaruh pajak, mekanisme bonus, dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan yang terdaftar dalam Jakarta Islamic Index (JII) selama periode 2023-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian kausalitas. Sampel terdiri dari 18 perusahaan selama dua tahun observasi, sehingga total data sebanyak 36 observasi. Data diperoleh dari laporan keuangan tahunan dan dianalisis menggunakan regresi data panel dengan bantuan software Eviews12. Hasil penelitian menunjukkan bahwa pajak dan mekanisme bonus tidak berpengaruh signifikan terhadap transfer pricing, sedangkan tunneling incentive berpengaruh signifikan. Hal ini menunjukkan bahwa konsentrasi kepemilikan dapat mendorong pengalihan kekayaan melalui praktik transfer pricing.
Analisis Harga Saham Ditinjau dari Rasio Keuangan Perusahaan yang Listing di Jakarta Islamic Index (JII) Periode 2015-2017
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.v2i2.6270

Abstract

This study aims to determine the Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), Inventory Turn Over (ITO) on stock price in companies registered in the Jakarta Islamic Index in 2015-2017. The approach used in this study is a quantitative approach. The data in this study are secondary data. The data obtained from the site www.idx.go.id and the website of each company. The sample determination technique uses purposive sampling technique and data analysis using multiple regression analysis. The findings show that Return on Asset (ROA) affect stock price while Current Ratio (CR), Debt to Equity Ratio (DER), dan Inventory Turn Over (ITO) have no effect on the stock price.
Konstruksi Aswaja An-Nahdliyah dalam Penguatan Kode Etik Akuntan
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.v6i1.19864

Abstract

The research aims to construct Aswaja An-Nahdliyah in the accountant's code of ethics to strengthen the ethics of the accounting profession. Using a literature review method, the analysis is enriched by sharing review literature sources according to the research topic. Researchers constructed an accountant's code of ethics that builds on the three pillars of Aswaja An-Nahdliyah: religious understanding, Manhajul fikr and Manhajul harakah. The results of the construction of the Aswaja An-Nahdliyah code of ethics are: as-shidqu, al-amanah wal wafa bil'ahd, al'ada, at-ta'awun and istiqomah and have characteristics based on spiritualism, nationalism and culture. The implementation of the Aswaja An-Nahdliyah accountant's code of ethics will give birth to Aswaja accountants, namely accountants who carry out their professional responsibilities on Islamic, Indonesian, cultural values and the accountant's code of ethics along with the rules that apply in the profession.
Menyingkap Fenomena Tax Amnesty Di Indonesia: Sebuah Analisis Dengan Pendekatan Luder’s Contingency Model
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.v1i1.3830

Abstract

Tax amnesty is one of Indonesia’s Government policy to increase the state revenues, especially in the taxation sector. The main purpose of tax amnesty is repatriation and increase the tax database. The objectives of the research are (1) to know the stimulus of tax amnesty policy in Indonesia, the provider and user of tax amnesty policy information, and implementation barriers; (2) To know the strategy that still must be implemented by DJP after tax amnesty. This research is qualitative with critical thinking analysis using Luder's Contingency Model. In depth interviews with the officials of DJP is used as an instrument of data collection, complemented by secondary data and literature studies. The results show that there are three stimulus that led to the implementation of tax amnesty, the parties associated with tax amnesty, and implementation barriers. The study also highlighted the condition after tax amnesty, especially those applied to tax evaders who did not participate in tax amnesty. From the barriers that have been analyzed, the Government can provide stimulus by innovating the improvements or making policy on the strategy after the tax amnesty, so that it can provide benefits to improve and continue the struggle of tax amnesty which actually has not ended.
Bagaimana Good Corporate Governance (GCG) dalam Keberlanjutan Perusahaan?
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.v3i2.7093

Abstract

This research aimed to examine the effect of Good Corporate Governance (GCG) on firm value. Good Corporate Governance (GCG) was measured by the Corporate Governance Perception Index (CGPI). CGPI was assessed by the Indonesian Institute of Corporate Governance (IICG), an independent institute that was conducting the development of Good Corporate Governance in Indonesia. The firm value was reflected by the stock price, PBV (Price to Book Value), and Tobin’s Q. This study used ten firms as a sample consistently listed in the Indonesian Stock Exchange and followed the CGPI program during 2014-2019. The sample was determined by using purposive sampling. Analysis of data in this study used Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 3rd version. The result showed that CGPI reflected Good Corporate Governance affected firm value (stock price, PBV, and Tobin’s Q).
An Opportunity to Increase the Level of Zakat Funds Receipt in the Inisiatif Zakat Indonesia (IZI) Riau from the Quality of Accounting Information, Accountability, Financial Technology, and Credibility
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.v7i1.27614

Abstract

Zakat is an important aspect that influences human economic behavior and overall economic development. The potential of zakat can be used as a means to obtain large amounts of funds which can be used to overcome community economic problems. In line with this urgency, this research aims to determine the influence of the quality of accounting information, accountability, financial technology (fintech), and credibility on the level of receipt of zakat funds at Laznas IZI Riau. Using quantitative methods, the sample was 312 muzakki. Samples were taken using the formula by Isaac and Michael. The research results showed that accountability, financial technology (fintech), and credibility have a positive and significant influence on the level of receipt of zakat funds at Laznas IZI Riau. However, the quality of accounting information did not have a positive and significant effect.
Pengaruh Kebijakan Dividen, Kebijakan Hutang dan Good Corporate Governance terhadap Nilai Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2014-2016
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.v1i2.5529

Abstract

This study aims to empirically examine the effect of dividend policy, debt policy, and good corporate governance on the value of companies listed in the Jakarta Islamic Index for the 2014-2016 period. This type of research is field research, which is conducting research in the field to obtain data or information directly. Data collection techniques using the documentation method. The data analysis technique used is descriptive analysis, multiple regression analysis, partial t test and coefficient of determination. The results showed that the dividend policy variable had a significant positive effect on firm value, the debt policy variable has a significant positive effect on firm value, the variables of good corporate governance do not affect the value of the company.
Corporate Governance, Karakteristik Dewan Pengawas Syariah dan Maqoshid Sharia Index pada Perbankan Syariah di Indonesia
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.v4i2.12730

Abstract

This study aims to examine the effect of corporate governance and the characteristics of the Sharia Supervisory Board on the Maqoshid Sharia Index in Islamic Banking in Indonesia. In this study, corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Audit Committee, and Institutional Ownership. Meanwhile, characteristics of the DPS are proxied by the size of the DPS, Multiple Positions DPS and the DPS meeting. This study uses research data obtained from the annual reports of Islamic banks in Indonesia in 2015-2019. Technical analysis of data using regression with Common Effects Model after being selected using the Lagrange multiplier test. The study results found that the Independent Board of Commissioners, Institutional Ownership, and Multiple Positions DPS affected the Maqoshid Sharia Index. Meanwhile, the variables of the Board of Directors, the Audit Committee, the size of the DPS, and the DPS meeting have no effect on the Maqoshid Sharia Index in Islamic Banking in Indonesia.Keywords: Corporate governance; Characteristics of the sharia supervisory board; Maqosid Sharia Index; Islamic bank; Indonesia

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