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Ananda Setiawan
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Jl. Lkr. Sel. Salatiga No.Km. 2, Pulutan, Kec. Sidorejo, Kota Salatiga, Jawa Tengah 50716
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Islamic Accounting Journal
Published by Universitas Islam Negeri Salatiga
ISSN : -     EISSN : 28088093     DOI : 10.18326/iaj
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Islamic Accounting Journal is intended to be the journal for publishing articles on either the concept/thought or the results of the field research on Islamic Accounting. The journal invites manuscripts in the various topics include, but are not limited to, accounting, auditing, tax, financial management, corporate governance, sustainability, social reporting, accounting system information, etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 26 Documents
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Religiusitas, pemahaman akuntansi syariah, dan pertimbangan pasar kerja terhadap minat mahasiswa akuntansi syariah Almar'atus Sholihah; Cory Wulandari; Iva Sofi Gunawati
Islamic Accounting Journal Vol. 4 No. 1 (2024): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v4i1.40-52

Abstract

The purpose of this study was to determine how the influence of religiosity, understanding of sharia accounting and job market considerations on the interest of sharia accounting students at IAIN Salatiga in a career in Islamic financial institutions. This study uses a quantitative descriptive analysis method with a research instrument questionnaire distributed online with the help of Google form. A total of 70 students majoring in Islamic accounting, class 2018 IAIN Salatiga. The data technique in this study uses Multiple Linear Regression analysis. The results of the analysis show that religiosity does not have a significant effect on the interest of sharia accounting students for careers in Islamic financial institutions. while understanding of sharia accounting and labor market considerations have a significant influence on the interest of sharia accounting students in a career in Islamic financial institutions.
Future financial behavior and financial literacy of young muslim generations Atiatul Khusna; Intan Winda Widya Sanjaya; Siti Rohmah; Saifudin Saifudin
Islamic Accounting Journal Vol. 4 No. 2 (2024): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v4i2.94-107

Abstract

Objective & object: Financial literacy can provide an understanding of humans related to financial behavior in everyday life, such as saving, how to spend money, how to take credit, making investment decisions, and how humans manage their finances. This quantitative research aims to determine the influence of financial knowledge, financial skills, and financial efficacy on financial behavior in people in Central Java. Methods: The sample of this study was PTKIN students in Central Java, selected by incidental sampling technique. Multiple linear regression analysis tools were used with the help of SPSS software. Results & Conclusions: The study's results proved that financial knowledge, financial self-efficacy, and financial skills positively and significantly affect financial behavior. Limitations: This research uses questionnaires as data collection, the target respondents are PTKIN students in Central Java. Not all respondents come from the faculty of economics and Islamic business, so their knowledge of financial literacy depends on their individual understanding. Implications: This research can be used as a reference for the government to improve financial literacy in the younger generation so that they can welcome the Golden Indonesia in 2045. This research also strengthens accounting theory in the field of science related to financial behavior.
The influence of operating capacity, leverage, and cash flow on financial distress with firm size as moderating Variable Erni Susanti; Anisa Dewi Arismaya; George Ardianto Simson Nubatonis
Islamic Accounting Journal Vol. 4 No. 2 (2024): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v4i2.126-137

Abstract

This research aims to examine the influence of operating capacity, leverage and cash flow on financial distress with firm size as a moderating variable in energy sector companies registered with ISSI for the 2020-2023 period. This research uses quantitative methods with Moderated Regression Analysis (MRA) as a data analysis tool. By using purposive sampling, a sample of 24 energy sector companies registered with ISSI was obtained. This research uses secondary data in the form of panel data from company financial reports published on the Indonesian Stock Exchange. The analysis used in this research is multiple linear regression analysis with Eviews Version 12 software. The T test results show that Operating Capacity and cash flow have a positive and significant effect on financial distress. Meanwhile, leverage has no effect on financial distress. The results of the moderation test in this study show that firm size is unable to moderate the influence of operating capacity on financial distress, while firm size is able to moderate the influence of leverage and cash flow on financial distress. Keywords: Operating Capacity, Leverage, Cash Flow, Financial Distress, Firm Size.
Influence of narcissism CEO, islamic background CEO, and educational background CEO on company financial performance : EMPIRICAL STUDY ON COMPANIES REGISTERED ON JII 70 IN 2020-2023 Nurul Afifah; Yusvita Arinta; Nadia Nurul Firdaus
Islamic Accounting Journal Vol. 4 No. 2 (2024): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v4i2.108-123

Abstract

Abstract Objective & object: The aim of this study is to find out whether CEO narcissism, CEO Islamic background, and CEO educational background can affect the financial performance of companies listed in the JII 70 years 2020–2023. Methods: The approach used by the author in this study, the quantitative research approach, is an objective research method that includes data collection and analysis through the use of statistical testing techniques. The location of this research was companies listed in the Jakarta Islamic Index 70 (JII 70) in various industrial sectors from 2020 to 2023. The research was conducted in December 2023. The author used purposive sampling techniques and obtained 38 company samples. Results & Conclusions: According to the statistical tests carried out by the author, CEO Narcissism has a positive and significant influence on the financial performance of the company, while CEO Islamic Background has no effect on the company's financial performance. Furthermore, earnings management cannot moderate the relationship between CEO narcissism and the company's financial performances, while earning management can moderate CEO's relationship with the company. Limitations: In conducting this research, there is newly published research data so that the time for collecting and processing data is limited. Implications: The impact of being a CEO: Narcissism has a positive and significant impact on the financial performance of the company and attracts potential investors to invest in the company because the high or low confidence of the CEO will have an impact on financial performance. Keywords: Narcissism CEO; Financial Performance; Earnings Management. Abstrak Tujuan & obyek: Tujuan dari penelitian ini adalah untuk mengetahui apakah CEO narcissism, CEO islamic background, dan CEO educational background mampu mempengaruhi kinerja keuangan perusahaan yang terdaftar di JII 70 tahun 2020-2023. Metode: Metode pendekatan yang digunakan penulis dalam penelitian ini dengan pendekatan Penelitian kuantitatif adalah metode penelitian objektif yang mencakup pengumpulan data dan analisisnya melalui penggunaan teknik pengujian statistic. Lokasi penelitian ini dilakukan di perusahaan yang terdaftar di Jakarta Islamic Indeks 70 (JII 70) dalam sektor aneka industri dari tahun 2020 hingga 2023. Penelitian dilaksanakan pada bulan Desember 2023. Penulis menggunakan teknik purposive sampling dan memperoleh 38 sample perusahaan. Hasil & Simpulan :Dari hasil uji statistik yang dilakukan oleh penulis didapatkan bahwa CEO Narcissism berpengaruh positif dan signifikan terhadap kinerja keuangan Perusahaan sementara CEO Islamic Background tidak berpengaruh terhadap kinerja keuangan Perusahaan. Selanjutnya Earnings management tidak dapat memoderasi hubungan CEO narcissism terhadap kinerja keuangan Perusahaan sedangkan Earnings management dapat memoderasi hubungan CEO Islamic Background terhadap kinerja keuangan Perusahaan. Untuk Earnings management tidak dapat memoderasi hubungan CEO Educational Background terhadap kinerja keuangan perusahaan. Keterbatasan: Dalam melakukan penelitian ini terdapat data data penelitian yang baru diterbitkan sehingga waktu pengumpulan dan pengolahan data menjadi sempit. Implikasi: Dampak dari adanya CEO Narcissism berpengaruh positif dan signifikan terhadap kinerja keuangan Perusahaan untuk menarik calon investor untuk berinvestasi di perusahaan tersebut karena tinggi atau rendahnya kepercayaan diri dari CEO akan berdampak pada kinerja keuangan.
Profitability of Islamic commercial banks using explanatory third party funds, capital adequacy and non-performing finance. Asil Tsmara Zain; Ahmad Mifdlol Muthohar
Islamic Accounting Journal Vol. 4 No. 1 (2024): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v4i1.53-63

Abstract

Objective & object: The purpose of this study was to analyze the effect of Third Party Funds, Capital Adequecy, and Non Perfoming Financing on the Profitability of Islamic Commercial Banks with Mudharabah Financing as a Moderating Variable, the sample used in this study was BUS registered in OJK and Bank Indonesia in the period 2018-2022. Methods: The methods used in this research are descriptive analysis, stationarity test, classical assumption test, moderate regression analysis. The tools used in this test use eviews statistical software. Results & Conclusions: Contains the results of testing using the method presented in the method section. Limitations: This section is not a weakness of the researcher, but contains research weaknesses that were not carried out because they were beyond the control of the researcher. Implications: Contains follow-up on research results and research limitations. Research results can be followed up practically and academically. Limitations can be suggested for further research.
Faktor-faktor yang mempengaruhi keputusan investasi pada instrumen saham Rendy Firmansah; Muhammad Agus Irawan; Bayu Tri Cahya
Islamic Accounting Journal Vol. 4 No. 2 (2024): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v4i2.71-93

Abstract

This study is to examine the effect of financial literacy, financial behavior, capital market training, minimum investment capital, and social media as a source of information on investment decisions in stock instruments. Stocks are an investment option that is increasingly attracting public attention, this cannot be separated from the high profit potential of stock investment despite the high risk that accompanies it. The rapid advancement of technology makes it easier for people to invest because it can be done anywhere and anytime. FEBI IAIN Kudus students are one of the parties who study economics in depth, providing advantages in terms of awareness of the importance of investment and becoming a hope to become successful investors in the Indonesian capital market. This study involved students of the Faculty of Economics and Islamic Business of IAIN Kudus as respondents. Data collection was carried out using a questionnaire and data analysis techniques in this study using the help of the SPSS 26 application. The results showed that financial literacy, minimum investment capital, and social media have a significant influence on stock investment decisions. Meanwhile, financial behaviour and capital market training do not have a significant effect. This study illustrates that increasing financial literacy, easy access to information through social media, and a more affordable minimum capital policy can encourage better investment decisions among students.
Sustainability disclosure and mining company values Ahmad Chuzairi; Bambang Sutopo
Islamic Accounting Journal Vol. 4 No. 2 (2024): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v4i2.138-150

Abstract

Abstract Objective & object: This study aims to examine the influence of sustainability disclosure on firm value in mining companies listed on the Indonesia Stock Exchange during the 2021-2023 period. Methods: The research employs a quantitative explanatory approach with purposive sampling. The sample consists of mining companies listed on the Indonesia Stock Exchange that publish annual and sustainability reports. The number of samples used was 101 samples. Data analysis utilizes multiple regression with variables including the Sustainability Disclosure Index (SDI), firm size (SIZE), firm age (AGE), and profitability (ROA). Results & Conclusions: Findings reveal that sustainability disclosure positively and significantly affects firm value, alongside firm size and profitability. However, the level of sustainability disclosure remains relatively low, indicating room for improvement in transparency and regulatory compliance. Limitations: The study focuses solely on the mining sector and uses specific data from 2021-2023, which may limit the generalizability of the results. Implications: The results emphasize the need for enhanced regulatory frameworks to encourage comprehensive sustainability disclosure. Future research should explore other sectors and examine long-term implications. Keywords: Sustainability Disclosure, Firm Value, Size, Age, ROA Abstrak Tujuan & obyek: Penelitian ini bertujuan untuk menguji pengaruh pengungkapan keberlanjutan terhadap nilai perusahaan pada perusahaan tambang yang terdaftar di Bursa Efek Indonesia selama periode 2021-2023. Metode:Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory. Sampel dipilih secara purposive dan terdiri dari perusahaan tambang yang menerbitkan laporan tahunan dan keberlanjutan. Jumlah sampel yang digunakan yaitu 101 sampel. Analisis data dilakukan dengan regresi berganda menggunakan variabel Sustainability Disclosure Index (SDI), ukuran perusahaan (SIZE), umur perusahaan (AGE), dan profitabilitas (ROA). Hasil & Simpulan: Hasil penelitian menunjukkan bahwa pengungkapan keberlanjutan berpengaruh positif dan signifikan terhadap nilai perusahaan, disertai pengaruh signifikan dari ukuran perusahaan dan profitabilitas. Namun tingkat pengungkapan keberlanjutan masih relatif rendah, sehingga perlu peningkatan transparansi dan kepatuhan regulasi. Keterbatasan:Penelitian ini hanya berfokus pada sektor pertambangan dan menggunakan data spesifik dari periode 2021-2023, yang dapat membatasi generalisasi hasil. Implikasi:Hasil penelitian menekankan pentingnya kerangka regulasi yang lebih kuat untuk mendorong pengungkapan keberlanjutan yang komprehensif. Penelitian lanjutan dapat memperluas cakupan sektor dan mengkaji implikasi jangka panjang. Kata kunci: Nilai Perusahaan, Pengungkapan Keberlanjutan, Size, Age, ROA
Disruption of disruption innovation: a resource-based view (RBV) theory approach Alfalahur Rizqi; Indrian Supheni; Ambarwati Ambarwati
Islamic Accounting Journal Vol. 4 No. 2 (2024): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v4i2.64-70

Abstract

Objective & object: Disruptive innovation has become a key focus in modern business strategy because of its ability to revolutionize industries and create new market opportunities. Disclosure of disruptive innovation is a voluntary disclosure made by a company to provide information related to the company to stakeholders. This research aims to examine the influence of Human Capital, Structural Capital, and Relational Capital on the disclosure of disruptive innovation Methods: The population in this study was 33 companies, 132 samples, sampling used a purposive sampling method, and this research used a quantitative paradigm Results & Conclusions: The results of this research are that Human Capital, Structural Capital, and Relational Capital influence the Disclosure of Disruptive Innovation. However, it does not have a significant effect. Limitations: The weaknesses of this study are the absence of the Financial Services Authority (OJK) policy because this study refers to financial companies; and the lack of emphasis on concrete examples or case studies that support the application of the RBV concept in maintaining a company's competitive advantage. Using only one method of data collection can limit the depth and accuracy of the findings. Implications: The implications of this study for company management are expected to emphasize processing internal and external resources so that the company can become a company that has a sustainable competitive advantage. Investors need to evaluate the risks associated with the uncertainty of disruptive innovation and how companies manage these risks, especially if human, structural, and relational capital do not show significant influence. Keywords: Human Capital, Structural Capital, Relational Capital
The role of emotional intelligence on the level of understanding of students majoring in sharia accounting with learning behavior as moderation sofwa` zumnia; Amesti Eka Nurfitriana; Tri Nur Hidayati
Islamic Accounting Journal Vol. 4 No. 1 (2024): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v4i1.29-39

Abstract

The aim of this research is to determine the influence of emotional intelligence on the level of accounting understanding and the moderating influence of learning behavior on emotional intelligence on the level of accounting understanding. Sample selection used a purposive sampling technique of 40 samples. Data testing uses multiple linear regression analysis with SPSS tools. Data for the level of understanding of accounting is proxied by a questionnaire that is in accordance with the main accounting courses in the Sharia Accounting strata-1 program at the Salatiga State Islamic Institute. Data on learning behavior and emotional intelligence were collected through questionnaires. The results of the multiple linear regression analysis test show that the emotional intelligence variable has a significant positive effect on the level of accounting understanding. And the existence of a moderating variable, namely learning behavior, strengthens the influence of emotional intelligence on students' level of accounting understanding.
Analysis of the influence of students interest in entrepreneurship dessy selvia Riza; Wulandari Wulandari; Rina Rosia
Islamic Accounting Journal Vol. 4 No. 1 (2024): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v4i1.1-14

Abstract

This study aims to determine student interest and the factors that influence student interest in the Faculty of Economics and Islamic Business (FEBI) of the Salatiga State Islamic Institute (IAIN Salatiga) in entrepreneurship. The method used is quantitative methods, with research techniques namely multiple linear regression analysis, classical assumption test, hypothesis testing and coefficient of determination with the help of SPSS version 25 software. The sampling determination technique is probability sampling and purposive sampling with the help of a questionnaire in collecting distributed data to 30 students as respondents. The results showed that entrepreneurship education, accounting information and social media had an effect on student interest in entrepreneurship and environment and religiosity had a negative effect on student interest in entrepreneurship. Simultaneously entrepreneurship education, accounting information, environment, social media, and religiosity affect student interest in entrepreneurship.

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