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Al-Muhasib: Journal of Islamic Accounting and Finance
Published by Universitas Islam Negeri Syekh Wasil Kediri
ISSN : -     EISSN : 27981649     DOI : 10.30762/almuhasib
Core Subject :
Focus Al-Muhasib: Journal of Islamic Accounting and Finance covers in detail a large number of topics related to Islamic Accounting, Islamic Finance, and Tax. Comprising the latest empirical studies, country-specific studies, policy evaluations of Islamic economics, and comparative international Islamic accounting, tax, and finance. This journal provides a forum for scientific exchange for academicians, practitioners, keen observers, and independent researchers, by publishing high-quality theoretical, empirical, and policy contributions. Scope Al-Muhasib: Journal of Islamic Accounting and Finance is intended to communicate original research and current issues on the subject below: Islamic Accounting Engineering Islamic Banking System Islamic Capital and Commodity Market Islamic Corporate Finance Islamic Corporate Social Responsibility Islamic Financial Market Islamic Financial Planning Islamic Financial Strategi Islamic Financial Technology Islamic Insurance and re-Insurance Islamic Investment Strategy Islamic Micro and Rural Finance Islamic Social Fund and Crowdfunding Accounting in the Islamic Capital Market, and Investment Accounting in the Islamic Financial Institution Auditing Corporate Governance Financial Technology Public Sector Accounting Sustainability Reporting Taxation Zakah and Waqf Accounting
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Articles 71 Documents
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Influence of Cash Flow and Net Profit on Stock Price Naning Fatmawatie
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i1.197

Abstract

The value of the company will be reflected in its share price, so the stock price can be said to be a measure of the company's success. In addition, it can also be seen through the condition of profits and cash flow turnover. The better the company's performance, the share price will increase, so it is natural for issuers to maintain their share prices because they reflect the actual condition of the company. This study aims to analyze the effect of operating cash flow, investment cash flow, funding cash flow, and net income on stock prices. This type of research is quantitative associative. The population in this study is the financial statements of the company Kalbe Farma Tbk. the 2013-2020 period, while the samples taken are all financial reports at the company Kalbe Farma Tbk. period 2013-2020 and the sampling was taken through a saturated sample (non-purposive sampling). The results of this study indicate that partially and simultaneously the variables of operating cash flow, investment cash flow, funding cash flow, and net income do not affect stock prices. This study does not support the theory put forward by Wetson and Bridgham, that the higher the earnings per share provided by the company, the higher the return. Harga saham adalah salah satu ukuran keberhasilan perusahaan karena merupakan cerminan dari nilai perusahaan. Selain harga saham, keberhasilan juga dapat dilihat melalui kondisi laba dan perputaran arus kas. Semakin baik kinerja perusahaan, maka harga saham akan meningkat. Penelitian ini bertujuan untuk menganalisis pengaruh arus kas operasi, arus kas investasi, arus kas pendanaan, dan laba bersih terhadap harga saham. Jenis penelitian ini adalah kuantitatif-asosiatif. Populasi dalam penelitian ini adalah laporan keuangan perusahaan Kalbe Farma Tbk. periode 2013-2020, sedangkan sampel yang diambil adalah seluruh laporan keuangan perusahaan Kalbe Farma Tbk. periode 2013-2020 dan pengambilan sampel diambil melalui sampel jenuh (non-purposive sampling). Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan variabel arus kas operasi, arus kas investasi, arus kas pendanaan, dan laba bersih tidak mempengaruhi harga saham. Penelitian ini tidak mendukung teori yang dikemukakan oleh Wetson dan Bridgham, bahwa semakin tinggi laba per saham yang diberikan oleh perusahaan, semakin tinggi pengembaliannya.
Pemberdayaan Masyarakat Kampung Tua Kota Batam melalui Program Corporae Social Responsibility (CSR) PT. Pertamina Patra Niaga DPPU Hang Nadim Resti Lestari
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 1 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i1.202

Abstract

Empowerment aims to create community independence, and to achieve the development of a village. This concept of empowerment is then better known as community development (community empowerment). The concept of community empowerment is the offer of a development planning process that relies on the participation and ability of local communities. for this purpose, PT. Pertamina Patra Niaga DPPU Hang Nadim initiate the Kelong Tangguh as an empowerment program for the Kampung Terih fishing group and implementing it in 2021. This program aims to provide additional income for fishermen and provide fishing innovations for the Kampung Terih fishermen group. The Terihindo Jaya Lestari Fishermen Group is a group that carries out empowerment. Seno, from Kampung Terih, is the leader of this group of fishermen, consisting of seventeen men. Mostly, the member of this group is from Malays ethnicity. The discussion about community empowerment programs in Kampung Terih can be analyzed into physical and nonphysical dimensions of empowerment. The implementation of the CSR program in Kampung Terih is the first thing to do by carrying out economic activities such as fish restocking and fish farming using KJA (Floating Net Cages). Meanwhile, the social activities carried out are increasing economic empowerment capacity through group cash. Pemberdayaan bertujuan untuk menciptakan kemandirian masyarakat, sehingga tercapai pembangunan suatu desa. Konsep pemberdayaan ini Kemudian lebih dikenal dengan istilah community development (pemberdayaan masyarakat). Konsep pemberdayaan masyarakat adalah tawaran suatu proses perencanaan pembangunan yang bertumpu pada partisipasi dan kemampuan masyarakat lokal. Program Kelong Tangguh merupakan program pemberdayaan kelompok nelayan Kampung Terih yang dilaksanakan sejak tahun 2021. Program ini bertujuan memberikan tambahan penghasilan bagi nelayan dan memberikan inovasi penangkapan ikan bagi kelompok nelayan Kampung Terih. Kelompok Nelayan Terihindo Jaya Lestari merupakan kelompok yang melakukan pemberdayaan. Kelompok nelayan ini berjumlah sebanyak 17 orang yang di ketuai oleh tokoh masyarakat Kampung Terih yaitu Seno. Kelompok ini terdiri dari nelayan dengan mayoritas suku melayu. Pembahasan mengenai program pemberdayaan masyarakat yang ada di Kampung Terih dapat dianalisa menjadi dimensi pemberdayaan yang fisik dan nonfisik. Penerapan program CSR di Kampung Terih merupakan hal yang baru pertama kali dilakukan dengan melakukan kegiatan ekonomi seperti restocking ikan dan pembudidayaan ikan menggunakan KJA (Keramba Jaring Apung). Sementara kegiatan sosial yang dilakukan adalah peningkatan kapasitas pendayaan ekonomi melalui kas kelompok.
Cryptocurrency: An Islamic Finance Perspective Mohammed Nabeel. K; M. Sumathy
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i1.237

Abstract

The popularity of virtual currencies has increased markedly in recent years. Seminars and conferences have explored the properties and sustainability of cryptocurrencies. Some argue that an alternative to the current fiat currency system would be beneficial, as it would not mandate the use of a bank account, tax payments, or audits as do the said cryptocurrencies. Alternative methods of payment, aside from those commonly accepted like cash, checks, and DD, have been claimed to enable tax and auditing avoidance. However, this view has been contested, given the potential negative impact on the economy and the government budget. The present study addresses the challenges and limitations involved in considering bitcoins to be halal. It has been determined that cryptocurrencies are not considered Halal in Islam because they lack intrinsic value and are subject to significant regulatory oversight. Popularitas mata uang virtual telah meningkat pesat dalam beberapa tahun terakhir. Seminar dan konferensi telah mengeksplorasi properti dan keberlanjutan mata uang kripto. Beberapa orang berpendapat bahwa alternatif dari sistem mata uang fiat saat ini akan bermanfaat, karena tidak mengharuskan penggunaan rekening bank, pembayaran pajak, atau audit seperti halnya mata uang kripto. Metode pembayaran alternatif, selain dari yang umum diterima seperti uang tunai, cek, dan DD, telah diklaim memungkinkan penghindaran pajak dan audit. Namun, pandangan ini telah diperdebatkan, mengingat potensi dampak negatifnya terhadap ekonomi dan anggaran pemerintah. Penelitian ini membahas tantangan dan keterbatasan yang terlibat dalam mempertimbangkan bitcoin sebagai sesuatu yang halal. Telah ditetapkan bahwa mata uang kripto tidak dianggap halal dalam Islam karena tidak memiliki nilai intrinsik dan tunduk pada pengawasan regulasi yang signifikan.
An Application of Fintech for A Modern Islamic Financial Industry: Challenges and Practical Solutions Wan Hasanah Megat Ajib
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.238

Abstract

Fintech can be defined as a digital financial service by using sophisticated technologies through software systems. This paper aims to define Fintech in an understandable definition. This study also attempts to find out the challenges of Fintech application in the modern Islamic financial industry. Then, practical solutions are recommended in this paper to address the arising current challenges to ensure the maximization of Fintech usage in a modern Islamic financial industry. This paper relies on past literature, past studies, published reports, online news, and official website portals related to the topic. The qualitative method is used for this study by reviewing the collected past literature reviews to achieve the objective of the research. Hence, the findings revealed that there are 12 challenges of Fintech application encountered by the Islamic financial industry; ; (1) Regulation framework; (2) Human resources; (3) Sharia-compliant issue; (4) Security risk; (5) High competition from Fintech Firms; (6) Clients’ and Investors’ trust; (7) Adaptation of new Fintech tools; (8) Government support; (9) Lack of IT skills by the client; (10) Lack of technology and capital venture; (11) Islamic Financial Business Model and its management; and lastly (12) Penetration of international market. Next, practical solutions are suggested for every Fintech challenge to achieve the second research objective of this paper. The practical solutions are targeted to the national and global policymakers. This paper helps to improve Fintech usage in the Islamic financial industry with the latest sophisticated technologies to be able to sustain in the market while maintaining its reputation.
Technical Efficiency of Indonesian Sharia Banks: A Data Envelopment Analysis Approach M. Mujiya Ulkhaq
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i1.242

Abstract

The existence of competition among sharia banks is one of the effects that occur with the development of sharia banks. The purpose of this study is to analyze the efficiency of Sharia banks in Indonesia. Understanding efficiency is important because if banks are always operating at full efficiency, the fewer inputs they use, the greater the output they achieve. Output is measured by total earning assets, while the inputs used are total deposits and total operating expenses. A data envelopment analysis with input-oriented and variable returns to scale is used to achieve the objective. The result shows that of the twelve Sharia banks studied, four are considered to be the most efficient.   Adanya persaingan antar bank syariah merupakan salah satu dampak yang terjadi dengan berkembangnya bank syariah. Tujuan dari penelitian ini adalah untuk menganalisis efisiensi bank syariah di Indonesia. Memahami efisiensi menjadi penting karena jika bank selalu beroperasi pada tingkat efisiensi penuh, maka semakin sedikit input yang mereka gunakan, semakin besar output yang mereka capai. Output diukur dengan total aktiva produktif, sedangkan input yang digunakan adalah total simpanan dan total biaya operasional. Untuk mencapai tujuan tersebut, digunakan analisis data envelopment dengan pendekatan input-oriented dan variable returns to scale. Hasilnya menunjukkan bahwa dari dua belas bank syariah yang diteliti, empat bank dianggap paling efisien.
Persepsi Muslim Jabodetabek Mengenai Uang Elektronik (UNIK) terhadap Minat Menggunakan Aplikasi Unik Berbasis Server Raudhah Rohadatul Aisy; Yaser Taufik Syamlan
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.279

Abstract

Teknologi semakin berkembang seiring dengaan perkembangan zaman, inovasi tersebut sudah merambat kedalam perekonomian yakni dalam bidang keuangan. Namun dalam perkembangan ini tidak luput dari timbulnya risiko, cara menghadapinya dilakukan dengan cara yang berbeda tergantung pada persepsi setiap individu. Penelitian ini bertujuan untuk mengetahui pengaruh antara persepsi syariah, persepsi atribut produk, dan persepsi risiko terhadap minat menggunakan aplikasi uang elektronik berbasis server. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan menyebarkan kuesioner kepada responden. Populasi yang digunakan dalam penelitian ini sebanyak 27.025.316 orang dengan karakteristik masyarakat muslim pengguna aplikasi uang elektroni berbasis server. Sampel dalam penelitian ini berjumlah 400 responden dengan teknik pengambilan sampel berdasarkan cluster sampling. Dengan menggunakan path analysis hasil penelitian menunjukkan bahwa tingkat persepsi syariah berpengaruh negatif dan tidak signifikan terhadap minat menggunakan aplikasi uang elektronik berbasis server. Pengaruh persepsi atribut produk dan persepsi risiko berpengaruh positif dan signifikan terhadap minat menggunakan aplikasi uang elektronik berbasis server. Kemudian pengaruh persepsi syariah berpengaruh positif signifikan terhadap persepsi atribut produk dan persepsi risiko.
Potensi Cash Waqf Linked Sukuk sebagai Instrumen Pemulihan Ekonomi Nasional Pasca Pandemi Nurlaili Adkhi Rizfa Faiza
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i1.280

Abstract

The need for large funds for National Economic Recovery after the Covid-19 pandemic requires various low-cost, high-efficiency, and sustainable instruments. This study aims to analyze the potential of Cash Waqf Linked Sukuk (CWLS) as an instrument for National Economic Recovery in Indonesia. Collaborating on Sukuk as an instrument that can mobilize funds and waqf with its unique nature can generate income and finance productive activities where returns or profits will be stored for future funding. This study uses an exploratory qualitative approach by reviewing and analyzing facts, expert opinions, theories, and previous research on CWLS and its development potential. This study found that the CWLS collaboration model can be an alternative to sustainable Islamic financial instruments in Indonesia and has the potential as an instrument to obtain cheap and easy funds to accelerate post-pandemic national economic recovery. This instrument is very suitable because it has high flexibility, appeals to the Muslim philanthropic middle class, and is sustainable alms from waqf to be distributed to beneficiaries.
Tinjauan Prinsip Akuntabilitas Syariah dan Permendagri No. 13 Tahun 2014 pada Pengelolaan Dana Desa: (Studi pada Desa Ringinpitu Kabupaten Tulungagung) Erika Indah Sastiya Putri
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i1.284

Abstract

This study aims to determine the role of the village government in managing village funds from the perspective of Sharia Accountability Principles and Minister of Home Affairs Regulations No. 13 of 2014 in Ringinpitu Village, Tulungagung Regency. The study focuses on planning, implementation, administration, accountability, and reporting while adhering to the relevant rules. Additionally, the research aims to determine how the government can fulfill the needs of the local community while following Islamic law. This research is classified as qualitative research that is based on interviews and observations. The informants in this study are the members of the village government who play a crucial role in managing village funds.  The results of this study indicated that the village government played a significant role in managing the funds according to Islamic Law, which benefited the community. The government conducted open deliberations and provided evidence of reporting activities, which were accompanied by the treasurer and approved by the village head.
Upaya Pengentasan Pengangguran Anak Usia Produktif Melalui Program Rumah Gemilang Indonesia (RGI) Kelas Rekayasa Perangkat Lunak di LAZ Al-Azhar Surabaya Maulana Asegaf; Ach Faris Zubairi
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.298

Abstract

This study discusses the efforts of LAZ Al-Azhar Surabaya in alleviating unemployment of productive age children through Software Engineering Classes Class (RPL). This study using a descriptive qualitative method that explains the effectiveness of the Software Engineering class program (RPL) at LAZ al-Azhar Surabaya. Data collected through interviews with the Head of LAZ Al-Azhar Surabaya, the head of the Software Engineering Class Program (RPL), and the beneficiaries of this program. Also collected form website, and brochures of LAZ Al-Azhar Surabaya. The the Software Engineering Class Program (RPL) has the goal of helping reduce unemployment and neglect of productive age from among the poor through computer training with the aim that after graduation they can get decent jobs. The number of beneficiaries of this program is spread throughout Indonesia. In East Java there are 26 beneficiaries from 2019-2021. Of the 26 beneficiaries, they have found jobs according to their fields. Even though some alumni have not found jobs, this program can still be said to be effective because previously the beneficiaries dropped out of school, and then with this program, the students could receive computer training for free. In the future LAZ  Al-Azhar Surabaya has to provide more intense assistance to the alumni beneficiaries so that the development of alumni can be monitored and find out what obstacles are experienced by alumni and have to increase the number of beneficiaries every year so that this program can be more widely felt by the community.   Keywords: Unemployment Alleviation, Software Engineering Class Program (RPL) and LAZ Al-Azhar Surabaya
Pengaruh Arus Kas, Profitabilitas dan Ukuran Perusahaan terhadap Dividend Pay-Out Ratio Toni Adhitya
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.307

Abstract

This study aims to determine the effect of cash position (CP), profitability (ROA), and company size on the dividend payout ratio (DPR) variable. The number of samples used was 26 companies which were always included in the LQ45 in 2015- 2019. Data analysis was performed using multiple linear regression tests. Based on the results of the data analysis, it can be concluded that the cash potential, profitability, and company size can partially influence the Dividend Payout Ratio (DPR). Simultaneously cash potential (CP), profitability (ROA), and company size influence the variable Dividend Payout Ratio (DPR) based on the calculated F value obtained at 3.751 with a P value of 0.004. The amount of influence exerted by the five variables is 20.7%. Penelitian ini bertujuan untuk mengetahui pengaruh cash position (CP), profitability (ROA), dan ukuran perusahaan terhadap variabel Dividend Payout Ratio (DPR). Jumlah sampel yang digunakan sebanyak 26 perusahaan yang selalu masuk dalam LQ45 pada tahun 2015 – 2019. Analisis data dilakukan dengan menggunakan uji regresi linier berganda. Berdasarkan hasil analisis data dapat disimpulkan bahwa secara parsial cash potition, profitability dan ukuran perusahaan dapat memberikan pengaruh terhadap Deviden Payout Ratio (DPR). Secara simultan cash potition (CP), profitability (ROA), dan ukuran perusahaan pengaruh terhadap variabel Deviden Payout Ratio (DPR) berdasarkan nilai F hitung yang diperoleh yaitu sebesar 3,751 dengan nilai P value sebesar 0,004. Besarnya pengaruh yang diberikan oleh kelima variabel tersebut adalah sebesar 20,7%.

Page 3 of 8 | Total Record : 71

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