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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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Pengaruh Komitmen Afektif dan Work Related Stress terhadap Auditor Turnover Intention Fikri Rizki Utama; Fatkhur Rohman
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/d2vt8z17

Abstract

Human Resources (HR) play a crucial role in the sustainable development of a company. Public Accounting Firm (KAP) partners need to maintain turnover intentions to enhance auditor staff loyalty. The purpose of this study was to obtain empirical evidence on the influence of affective commitment and work-related stress on auditor turnover intention. The research method employed a survey. The convenience sampling method was chosen for the sampling technique, with the criteria being public accountants working at KAPs in Bandar Lampung City. The data used in this study were primary data collected through questionnaires. The Smart-PLS version 3.3.9 was used to process the collected primary data. The results showed a significant negative effect of affective commitment on auditor turnover intention. However, work-related stress had no effect on auditor turnover intention. The two independent variables in this study explained 50.7% of the external auditor turnover intention phenomenon, emphasizing the importance of understanding the behavior of public accountants working at KAPs. Suggestions for further studies include expanding the scope of independent variables influencing auditor turnover intention, such as auditor performance or job satisfaction. Thus, the results of this study can be the initial foundation for more in-depth research related to auditor turnover intention.
ANALISIS KINERJA KEUANGAN BADAN LAYANAN UMUM RUMAH SAKIT (STUDI KASUS RSUP DR. WAHIDIN SUDIROHUSODO MAKASSAR) Siti Khadijah; Azwar Anwar; Warka Syachbrani
Budgeting: Jurnal Akuntansi Syariah Vol. 7 No. 1 (2026): Budgeting: Jurnal Akuntansi Syariah, Juni 2026
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/wgaz3g10

Abstract

This study aims to analyze the financial performance of the Public Service Agency Hospital, RSUP Dr. Wahidin Sudirohusodo Makassar, for the 2021–2023 period. The data collection technique used in this research is documentation. The data analysis technique applied in this study is descriptive quantitative analysis. The data sources used for data collection include secondary data. The research results show that RSUP Dr. Wahidin Sudirohusodo Makassar consistently maintained a performance score of "A (Good)" from 2021 to 2023, based on the Director General of Treasury Regulation No. PER-22/PB/2020. This reflects a stable financial condition. The cash ratio remained at 0.25, and the current ratio remained at 4.00. The accounts receivable collection period changed from 1.75 days in 2021, increasing to 2.25 days in 2022, and then improving to 1.25 days in 2023. The fixed asset turnover and fixed asset return remained stable at 2.00 and 0.50, respectively. The return on equity increased from 0.60 in 2021-2022 to 0.80 in 2023, while the ratio of PNBP revenue to operational expenses remained at 4.00. Overall, the hospital's financial condition is good.
Implementasi PSAK 107 (Sewa Menyewa) pada Pencatatan Keuangan di Hotel Apri Inn Syariah Pangkalpinang Mutiara Ramadani; Rizki; Himmatul Ulyah
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/e2bstz18

Abstract

This study aims to implement PSAK 107 in the financial records of the Apri Inn Syariah Pangkalpinang Hotel and identify obstacles in its implementation. The method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the recording of rental income transactions in hotels is still done manually and is not fully in accordance with PSAK 107, especially in the aspects of recognition, measurement, presentation, and disclosure of ijarah transactions. The main obstacles in implementing this standard include the lack of management understanding of sharia accounting, limited competent human resources, and the unavailability of a technology-based recording system. Therefore, it is recommended that hotels immediately implement financial records in accordance with PSAK 107 to improve transparency and accuracy of financial reports and ensure compliance with sharia accounting principles.
Produk, Promosi, Pengetahuan dan Minat Mahasiswa Berinvestasi Syariah Nur Ahmad Ricky Rudianto; Fadlil Abdani
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/f2e0hg04

Abstract

This study aims to determine the effect of products, promotions, and knowledge on students’ interest in investing in sharia. This study is a quantitative study with primary data and survey method. Respondents in this study were students at the Faculty of Economics and Business, Bangka Belitung University and the Faculty of Sharia and Islamic Economics, IAIN Syaikh Abdurrahman Siddik Bangka Belitung. The results showed that the type of product with a sig value of 0.00 is smaller than 0.05 so it is significant, meaning the type of product influences students' interest in investing in sharia. The significance value of promotion is 0.00 is smaller than 0.05 so it is significant, meaning promotions influence students' interest in investing in sharia. The sig value of knowledge is 0.426 greater than 0.05 so it is not significant, meaning knowledge does not influence students’ interest in investing in sharia. For simultaneous testing, the sig value of 0.00 is smaller than 0.05 so it is significant, meaning products, promotions, and knowledge influence students' interest in investing in sharia. The results of this study explain that the more investment product options and the more promotions about sharia investments, the more it will increase students' interest in investing in sharia. Meanwhile, knowledge about sharia investment turns out to have no effect on students' decisions to invest in sharia.
Apakah Perusahaan dengan ESG Tinggi Memiliki Kinerja Keuangan yang Lebih Baik? Lilis Renfiana; Loni Hendri; Northa Idaman
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/yg7gdg69

Abstract

Environmental, Social, and Governance (ESG) issues have gained global prominence in sustainable investing, yet empirical evidence on their relationship with corporate profitability in emerging markets like Indonesia remains limited and inconsistent. This study examines differences in profitability, measured by Return on Assets (ROA), among companies with varying ESG performance categories on the Indonesia Stock Exchange. A comparative quantitative method was applied to a sample of 84 companies classified into three ESG categories (Good, Medium, Poor) based on Sustainalytics scores. Data analysis employed descriptive statistics, Shapiro-Wilk normality test, and the non-parametric Kruskal-Wallis test. The results revealed no statistically significant differences in ROA among the three ESG groups (H = 4.452, p = 0.108). An interesting finding emerged from the numerical pattern showing the "Poor" ESG group achieved the highest average ROA (6.38%), followed by the "Medium" (4.99%) and "Good" (4.75%) groups. This study concludes that no significant relationship exists between ESG performance and short-term profitability in the context of Indonesia's capital market. The research implications highlight the importance of long-term perspectives in ESG integration and the need for strategic approaches that consider the specific characteristics of emerging markets.
Pengaruh Perubahan Ekonomi terhadap Perkembangan Teori Akuntansi Atika Atika; Merah Delima
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.v5i2.6011

Abstract

Abstract This article aims to increase readers' understanding of the influence of economic changes on the development of accounting theory. This article uses a qualitative descriptive method, the type of research is library research, namely through literature review. The data sources in this research are primary data, namely books, articles and also scientific journals. The library study technique is carried out by reading and analyzing written sources related to the research problem in order to obtain discussion results in accordance with the research title. Accounting theory is a concept that represents a systematic description of accounting phenomena by explaining the relationships between variables in an accounting structure, with the aim of being able to predict new phenomena. Accounting theory and practice faces various challenges and criticism along with developments in economics and technology. To overcome this, various parties such as regulators, the accounting profession and business decision makers need to work together to identify and resolve these problems. This is an opportunity to improve and enhance the existing accounting system. Keywords: Theory, Accountinh, Economics, Technology
Pengaruh Besar Upah dan Lingkungan Kerja terhadap Kualitas Kinerja Karyawan Bank Syariah: Studi Pada Bank Syariah Kota Metro Lampung Akbar Setia Budi; Diana Ambar Wati
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/mymnmh41

Abstract

This study aims to analyze the influence of wages and work environment on the quality of employee performance in Islamic banks in Metro City, Lampung by using a quantitative approach and using multiple linear regression methods. A total of 30 respondents were selected through purposive sampling techniques. Hypothesis testing was carried out with t-test and F-test and calculation of the coefficient of determination (R²). The results of this study show that the work environment has a positive and significant influence on employee performance, while the amount of wages does not have a significant effect. This means that the improvement of employee performance is more determined by the conditions of a comfortable work environment, good social relationships, and adequate support of work facilities compared to the amount of wages received. Simultaneously, the amount of wages and the work environment had a significant effect on employee performance, with the ability to explain the variation in performance of 65.6%, while the rest were influenced by other factors such as motivation, leadership, and job satisfaction. Thus, efforts to improve employee performance should be focused on creating a conducive work environment that supports productivity.
Analisis Kinerja Keuangan Pada PT Pelayaran Tonasa Lines Muh Alief Kirana Ramdhana; Sahade; Nurafiah
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/w2v37g94

Abstract

This study aims to (1) Analyze how the financial performance of PT Pelayaran Tonasa Lines in 2021-2023 is based on the industry average ratio standard. (2) Analyze how the financial performance of PT Pelayaran Tonasa Lines in 2021-2023 is based on the Decree of the Minister of BUMN No. KEP 100/MBU/2002. There are four variables in this study, namely the liquidity ratio, activity ratio, profitability ratio and solvency ratio. The population in this study is the financial report of PT Pelayaran Tonasa Lines and the sample is in the form of the balance sheet and profit and loss report of PT. Pelayaran Tonasa Lines for the period 2021-2023. The data collection technique used is documentation which includes secondary data. The data analysis technique used in this study is quantitative descriptive.The results of this study show that based on industry standards, the current ratio has increased from year to year, but has only been able to exceed the industry standard in 2023, which is 229%, indicating that the company is increasingly able to meet its short-term obligations. Likewise, equity to assets is able to exceed the industry standard, which is 39% in 2021 to 2023, indicating that the company relies more on equity than debt. However, the total asset turnover ratio (TATO) and Return on Equity (ROE) from 2021 to 2023 are still below the industry average, indicating that operational efficiency and profitability still need to be improved. Meanwhile, in terms of assessment based on the Decree of the Minister of SOEs, the company's assessment score has increased from 67.85% (category A) in 2021, to 83.92% (category AA) in 2022, and reached 89.28% (category AA) in 2023. This reflects an increase in the company's financial health which is quite good or healthy according to SOE standards.
Peran Wa'd pada akad Murabahah dan Dampaknya Terhadap Transparansi Akuntansi Syariah Ferdy Ardyyansyah; Tera Puspita; Sinta Amalia; Adinda Riefwanti; Azahri Putri Keylani
Budgeting: Jurnal Akuntansi Syariah Vol. 7 No. 1 (2026): Budgeting: Jurnal Akuntansi Syariah, Juni 2026
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: 10.32923/6mtrcc79

Abstract

This study aims to evaluate the function of wa’d (promise/commitment) in the murabahah  contract and its impact on the transparency of Islamic accounting. Wa’d is a unilateral promise that serves as a moral and administrative foundation prior to the execution of a sale and purchase transaction between an Islamic bank and a customer. The research employs a qualitative descriptive method with a case study approach, through the analysis of literature sources such as DSN-MUI Fatwas, PSAK Syariah No. 102 on Murabahah, and PSAK No. 111 on Wa’d. The findings reveal that wa’d plays a crucial role in ensuring transaction certainty, reducing financial risks, and maintaining compliance with Sharia principles. The implementation of wa’d also enhances transparency in Islamic accounting, as all stages of the transaction are recorded honestly, transparently, and in accordance with Islamic values of justice.
THE MEANING OF MAQASID SHARIAH IN THE QUR'ANIC STORIES AND PROPHET YUSUF'S STORY IN ISLAMIC ACCOUNTING CONTEXT Haedir Ali; Halima Basri
Budgeting: Jurnal Akuntansi Syariah Vol. 7 No. 1 (2026): Budgeting: Jurnal Akuntansi Syariah, Juni 2026
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: 10.32923/98r9tw79

Abstract

Islamic accounting is a branch of accounting that focuses on Islamic principles, which include justice, transparency, and social responsibility in the management of economic resources. Although Islamic accounting has been applied in various financial institutions, the main challenge faced is how to integrate maqashid syariah (Islamic objectives) into a more holistic accounting practice. This study aims to explore how the story of Prophet Yusuf in the Qur'an can provide guidance in formulating Islamic accounting principles that are not only limited to the management of wealth (hifz al-mal), but also encompass other dimensions of maqashid syariah, such as the protection of life (hifz al-nafs), intellect (hifz al-aql), and social welfare (maslahah). Using a descriptive qualitative approach, this research analyzes the economic values contained in the story of Prophet Yusuf, which include long-term economic planning, the fair distribution of wealth, and the management of resources for the welfare of society. The results show that the story of Prophet Yusuf offers solutions to the challenges of applying maqashid syariah in modern Islamic accounting by emphasizing principles such as social justice, transparency, sustainability, and accountability in resource management. This study contributes to the development of a more comprehensive theory of Islamic accounting that focuses not only on compliance with shariah rulings but also on achieving the objectives of maqashid syariah for the welfare of society. Thus, the story of Prophet Yusuf can serve as an important guide in formulating a more holistic and sustainable Islamic accounting system.

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