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Budgeting: Jurnal Akuntansi Syariah
Published by IAIN Syaikh Abdurrahman Siddik Bangka Belitung
ISSN : -     EISSN : 28100301     DOI : https://doi.org/10.32923
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Budgeting: Jurnal Akuntansi Syariah specializes in Islamic accounting, financial accounting, audit accounting, tax accounting, public sector accounting, capital market, investment, management and sharia business and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines with various approaches of normative, philosophy, history, sociology, anthropology, theology, psychology, economics and is intended to communicate the original researches and library research on the subject.
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Articles 64 Documents
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Determinan Penentu Produktivitas Tenaga Kerja (Studi Kasus pada Pabrik Tahu di Kecamatan Sindangkasih) Edwin Hadiyan; Fauziyah Latiefa Salsabila; Joelvian Ranggajibja
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 2 (2024): Budgeting: Jurnal Akuntansi Syariah, Desember 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i2.5002

Abstract

The objective of this study is to determine and analyze the influence of salaries, technology, capital, and emotional intelligence on labor productivity at tofu factories in the Sindangkasih District. The research methodology used is descriptive with a quantitative approach. Data was collected directly from employees of the tofu factory in Sindangkasih District through a questionnaire, completed by 203 individuals. Simple random sampling was used to select the sample, and multiple linear regression was the analytical tool employed. The analysis of salaries, technology, capital, and emotional intelligence reveals that each of these factors significantly impacts labor productivity, both individually and collectively. Based on these findings, to further enhance labor productivity, it is crucial to increase salaries, improve technology to a more semi-modern level, increase rational capital, and consistently prioritize work as a form of worship, ensuring that work activities are seen as virtuous deeds.
Pengaruh Pertumbuhan Perusahaan, Profitabilitas dan Ukuran Perusahaan terhadap Struktur Modal pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2020-2022 Anis Fatonah; Misfi Laili Rohmi
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 2 (2024): Budgeting: Jurnal Akuntansi Syariah, Desember 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i2.5028

Abstract

The manufacturing sector is one of the largest contributors to Gross Domestic Product (GDP) in Indonesia. This sector continues to develop over time, although it has slumped due to the impact of the Covid pandemic that has hit almost all parts of the world. The purpose of this study is to examine the effect of company growth, profitability and company size on the capital structure of manufacturing companies on the Indonesia Stock Exchange. The method used in this study is a quantitative method, with a descriptive analysis approach and the data collection technique is documentation sourced from the official website of the Indonesia Stock Exchange through IDX, namely in the form of secondary data on financial statements that have been published from 2020-2022, there are 24 companies that are used as sample companies, namely companies that publish complete financial reports. The data taken is annual financial report data. Based on the results of the study, the conclusions of this study are 1) Company growth does not have a significant effect on capital structure, because the significance value is 0.781> 0.05. 2) Profitability has a significant effect on capital structure, because the significance value is 0.008 <0.05. 3) Company size has a significant effect on capital structure, because the significance value is 0.006 <0.05. 4) The results simultaneously show that company growth, profitability, and company size have a significant effect on capital structure, because the calculated F value is 5.440 and the significance value is 0.03 <0.05. 5) The adjusted R2 value is 0.214. This shows that capital structure is influenced by company growth, profitability and company size by 21.4, the rest is influenced by factors outside this study.
Pengaruh Hutang Usaha dan Modal Kerja Terhadap Profitabilitas pada Perusahaan Sub Sektor Perdagangan Eceran yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021 Esti Marina Aurifah; Carmidah Carmidah
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 2 (2024): Budgeting: Jurnal Akuntansi Syariah, Desember 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i2.5060

Abstract

A single paragraph of about 250 words maximum. For research articles, abstracts should The company's ability to generate profits is closely related to the funding sources used to support business activities. Funding sources can come from external or internal sources. The main objective of this study is to determine the effect of accounts payable and working capital on projected profitability using Return On Assets (ROA). The study was conducted on 8 retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 with data collection using documentation techniques and statistically tested using multiple linear regression analysis. The results of the study showed that accounts payable partially had a negative effect on ROA and working capital partially had no effect on ROA. While simultaneously accounts payable and working capital had an effect on profitability represented by ROA in retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021.
Pengaruh Biaya Produksi dan Harga Jual Padi Terhadap Pendapatan Petani di Desa Margodadi Deva Lestari; Carmidah Carmidah
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 2 (2024): Budgeting: Jurnal Akuntansi Syariah, Desember 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i2.5061

Abstract

The selling price of rice is highly dependent on market conditions and seasons. During the main harvest, the price of rice tends to fall due to abundant supply, while at certain times the price can soar due to limited availability. In addition, high production costs are also a problem. The increase in the price of agricultural inputs such as fertilizers, medicines, and labor costs, increases the burden of production that must be borne by farmers. The purpose of this study was to measure the effect of production costs and selling prices of rice on farmers' income. Data collection through questionnaires and documentation. The sample used in this study was 85 respondents, with the community in farmers in Margodadi Village, Tumijajar District, West Tulang Bawang Regency. The data analysis techniques used were instrument testing, multiple linear analysis, and hypothesis testing. The results of this study indicate that production costs do not have a significant effect on the level of farmer income in Margodadi Village, selling prices have a significant effect on farmer income in Margodadi Village and production costs and selling prices simultaneously affect farmer income in Margodadi Village.
Analisis Determinan Perilaku Dissaving pada Generasi Muda Santi Nailul Izaty; Tsania Umairo; Versiandika Yudha Pratama
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 1 (2025): Budgeting: Jurnal Akuntansi Syariah, Juni 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v6i1.5174

Abstract

In the digital era, the financial patterns of the younger generation have undergone significant changes. Easy access to e-commerce platforms and digital financial services encourages the emergence of the dissaving phenomenon. This study aims to analyze the influence of financial education, consumption habits, and investment risk perceptions on the dissaving phenomenon among the younger generation. Using a quantitative approach, data were collected from 100 respondents aged 18–35 years in Pekalongan Regency through a questionnaire. The analysis was carried out using multiple linear regression with the help of SPSS 27. The results of the study showed that partially, financial education, consumption habits, and investment risk perceptions have a significant influence on dissaving. Simultaneously, the three variables explain 77.9% of the dissaving phenomenon. Financial education helps to manage the budget better, while uncontrolled consumption habits and high investment risk perceptions increase the risk of dissaving. This study highlights the importance of targeted financial education to suppress the dissaving phenomenon and proposes further research with a wider scope of variables and populations.
Persepsi Publik Terhadap Akuntansi Syariah Melalui Sentiment Analysis pada Brand24: Studi Kasus Pembiayaan Mikro Syariah Dini Febianti; Lailatul Fadhilah; Savira Salsabila; Muhammad Rikzam Kamal
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 1 (2025): Budgeting: Jurnal Akuntansi Syariah, Juni 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v6i1.5453

Abstract

This study is motivated by the importance of understanding how public perceptions are formed regarding Islamic accounting, particularly in the context of Islamic microfinance, which plays a crucial role in promoting financial inclusion and economic empowerment of communities in Indonesia. The objective of this study is to identify and analyze patterns of public sentiment toward Islamic microfinance through a digital sentiment analysis approach using the Brand24 tool. The research employs a qualitative descriptive method within a constructivist paradigm, with data collected non-participatively through online monitoring across various social and non-social media platforms during the period from April 19 to May 19, 2025. A total of 9,546 mentions were detected, reaching an audience of 38 million people. The analysis results showed a dominance of positive sentiment at 87%, while negative sentiment accounted for only 13%, with the BSI KUR program being the primary driver of positive sentiment. These findings indicate that public perception of Islamic accounting in microfinance is highly positive, especially when compared to similar studies that tend to yield a more balanced distribution of sentiment between positive, negative, and neutral. In this context, the number of 9,546 mentions is significant, especially since it comes from a wide audience reach and involves thousands of online conversations across various information channels, which strengthens the social validity of these findings. From an academic perspective, this study contributes to the strengthening of Islamic accounting through an understanding of public perception and serves as a basis for regulators to promote transparency and consumer protection in Islamic microfinance. In conclusion, the use of sentiment analysis technology can provide real-time insights into public opinion and has the potential to become a strategic tool in enhancing public trust and participation in Islamic financial services.
Pengaruh Pembiayaan Modal Usaha Dan Inovasi Produk Terhadap Perkembangan Usaha Masyarakat Kecamatan Lubuk Besar: (Studi Pada Permodalan Nasional Madani Mekar Syariah) Imroatul Hidayah; Tinggal Purwanto; Mahfudz Reza Fahlevi
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 1 (2025): Budgeting: Jurnal Akuntansi Syariah, Juni 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v6i1.5542

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are one of the main drivers of national economic growth, playing a crucial role in establishing a healthy economic structure and performance. The government demonstrates its support for MSME actors through financing initiatives, one of which is provided by Permodalan Nasional Madani (PNM), which since 2015 has offered capital loans to underprivileged women entrepreneurs. This study aims to determine the influence of business capital financing and product innovation on the business development of communities in Lubuk Besar District, particularly the clients of PNM Mekar Syariah. This research uses a quantitative approach with primary data. The population consists of 2,903 individuals, with 97 respondents selected using a random sampling technique. Data analysis was conducted through validity and reliability tests, classical assumption testing, multiple regression analysis, and hypothesis testing with the assistance of SPSS version 30.0. The results of the study show that partially, business capital financing has a significant effect on business development (significance < 0.001; t-count = 3.488 > t-table = 1.985). Product innovation also shows a significant influence (significance = 0.009; t-count = 2.672 > t-table). Simultaneously, both variables significantly affect business development (F-count = 25.317 > F-table = 3.09). The contribution of these two variables to business development is 35%, while the remaining 65% is influenced by other factors not examined in this study.
Pengaruh Profitabilitas, Likuiditas dan Struktur Modal terhadap Net Profit Margin pada Perusahaan Sektor Financial yang Terdaftar di Bursa Efek Indonesia Widya Febrianti; Mursalin Mursalin; Tri Darmawati
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 1 (2025): Budgeting: Jurnal Akuntansi Syariah, Juni 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v6i1.5694

Abstract

The aim of this research is to analyze the effect of profitability, liquidity, and capital structure on Net Profit Margin. This present research applies a quantitative approach. 19 companies from the insurance subsector listed on the IDX are include in the study sample. The This Purposive Sampling method is utilized in this research to select data samples through predetermined criteria so that 9 companies with a total data sample of 36 are obtained. The literature study and documentation technique applied in this study were used to collect data. This study data analysis techniques include the use of IBM SPSS 26 software, consisting of descriptive statistics, classical assumption test, multiple regression analysis, coefficient of determination, t-test, and F-test. Partial examination results indicate that Net Profit Margin is significantly impacted by profitability (ROA) as much as 0.001 < 0.05 and liquidity (CR) significantly affect the net profit margin as much as 0.012 < 0.05, while capital structure (DER) affects NPM significantly using a significance the worth of 0.011 < 0.05. Having significance level of 0.00 < 0.05, Profitability (ROA), liquidity (CR) and capital structure (DER) all have an affect net profit margin simultaneously.
Standar Audit Syariah Dan Peran DPS: Kesesuaian, Implementasi, dan Tantangan di Indonesia Umiyati Umiyati; Siti Rania Balqis; Hasna Tsabitah
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 1 (2025): Budgeting: Jurnal Akuntansi Syariah, Juni 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v6i1.5754

Abstract

This study aims to comprehensively examine the relationship between sharia audit standards and the strategic role of the Sharia Supervisory Board (DPS) in ensuring sharia compliance in Sharia Financial Institutions (LKS) in Indonesia. Using a literature review approach, this study examines three main aspects: the suitability and implementation of sharia audit standards from both AAOIFI and PSAK IAI, the effectiveness of the DPS's role, and the challenges faced in supervisory practices. The findings reveal that although AAOIFI and PSAK IAI provide a comprehensive framework, their implementation in Indonesia remains suboptimal. LKS tend to adopt PSAK IAI as the primary reference since it aligns more closely with national regulations and accounting practices, while AAOIFI standards are often used as supplementary references to strengthen sharia compliance. Broadly, the key challenges faced by DPS lie in the limited availability of qualified human resources, the gap between sharia and accounting understanding, and the need to adapt to technological advancements and modern financial products. This study recommends strengthening the integration between internal and external audits with DPS, as well as enhancing the quality of sharia-based human resources and technological capacity.
Pengaruh Kecukupan Modal, Likuiditas dan Profitabilitas terhadap Kinerja Keuangan pada Perusahaan BUMN yang Terdaftar di IDX-MES BUMN 17 Sintia Wati; Azwar Habibi
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 2 (2025): Budgeting: Jurnal Akuntansi Syariah, Desember 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/34q51477

Abstract

In this study, Financial Performance is calculated using Return On Asset (ROA). The source is obtained from secondary data in the form of annual data that can be obtained from the BUMN website. The population used is the financial reports of BUMN companies listed on IDX-MES BUMN 17 with a sample in the form of 42 financial reports. The purpose of this investigation is to test the result of capital adequacy, The impact of profitability and liquidity on financial performance in BUMN companies listed on IDX-MES BUMN 17. The results of the partial t-test indicate that Capital Adequacy, Liquidity, and Profitability have a significant effect on financial performance. Meanwhile, the F-test's findings analysis indicate that capital adequacy, liquidity and profitability have a simultaneous effect on Financial Performance. 

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