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Ananda Setiawan
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ananda_setiawan@uinsalatiga.ac.id
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iaj@uinsalatiga.ac.id
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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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Understanding of Islamic accounting, and labor market considerations on student interest in a career in Islamic financial institutions Tika Mutiani
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.v4i1.15-28

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 UIN 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 UIN 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.
The Application of Artificial Intelligence in Mitigation of Financial Investment Risk and The Future Challenges Faced: A Systematic Literature Review Ni Made Sintya Surya Dewi; Ida Ayu Nirma Prameswari; I Kadek Bagiana
Islamic Accounting Journal Vol. 5 No. 1 (2025): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v5i1.1-17

Abstract

Objectives & Objects: This article aims to explain the role of applying artificial intelligence in mitigating financial investment risks and future challenges faced by the existence of this AI use. Methods: This study adopts a Systematic Literature Review approach. Results & Conclusions: The findings of this study confirm that the role of applying AI as an innovation to reduce financial risk is that artificial intelligence can increase operational efficiency by processing and analyzing data quickly, saving time and human resources. AI can also help make better decisions in financial risk management. This can optimize financial performance and reduce losses. Limitations: The weakness of this study is the limited reference sources to be able to review this topic in more depth because this topic is still relatively new. Implications: By implementing AI, financial institutions can identify risks more accurately and faster. The application of AI does provide many benefits in the financial sector because it can be used as a tool to mitigate financial risks faced by companies, but the benefits of utilizing AI are inseparable from future challenges that may be faced. The challenges faced include the need for adequate regulation, proper data protection, cybersecurity risks, and gaps in technological skills among financial professionals.
The Influence of Financial Literacy and Peers on Financial Management with Self-Control as a Moderating Variable Arina Hidayati; Nimas Aulia Pambajeng Miftahunnajah
Islamic Accounting Journal Vol. 5 No. 1 (2025): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v5i1.48-67

Abstract

The purpose of this study is to analyze the influence of financial literacy and peers on financial management moderated by self-control. This study uses a quantitative approach in the form of numbers. The population of this study were 1,559 students of the Faculty of Economics and Business, Universitas Negeri Semarang, class of 2022. This study used a sampling technique in the form of simple random sampling with the Slovin formula and obtained 318 students as samples. The data collection technique in this study was through the distribution of questionnaires. The data was processed using Smart PLS 3 software. This study shows that there is a positive and significant relationship of financial literacy on financial management with a path coefficient value of 0.189, while peers have no effect on financial management with a path coefficient value of -0.078. There is a positive and significant influence of self-control on financial management with a path coefficient value of 0.539, but self-control cannot moderate the influence of financial literacy and peers on financial management. The results of this study can be an illustration for students in managing their finances and for further researchers can expand the research sample.
Analysis of Eco Literacy, Environmental Concern, Perception Towards The Behavior of MSMEs in Kudus Regency in Implementing Green Economy Heni Risnawati; Nurani Puspa Ningrum; Hilda Kumala Wulandari
Islamic Accounting Journal Vol. 5 No. 1 (2025): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v5i1.30-47

Abstract

Objective & object: Increasing population growth requires effective management of natural resources. Scarcity of natural resources provides awareness to the community with responsible resource management and also considers the environment. This study aims to determine the effect of Eco Literacy, Environmental Concern and Perception on the behavior of MSMEs in Kudus Regency in the Implementation of Green Economy. Methods: The sample in this study was 41 using purposive sampling technique, namely MSMEs engaged in the field of food and beverage production. The data used are primary data by distributing questionnaires. Data analysis used in this study is using multiple linear regression analysis with the help of SPSS. Results & Conclusions: The results of the study show: 1) there is no significant effect of Eco Literacy on behavior in the implementation of Green Economy. 2) there is a significant effect of Environmental Concern and perception on behavior in the implementation of Green Economy. 3) simultaneously between the variables Eco Literacy, Environmental Concern and Perception have a very significant effect on the green economy of MSMEs in Kudus Regency. Limitations: The limitation in this study is the small number of respondents. Data collection by questionnaire so that respondents' answers are limited to only providing answers to statements in the questionnaire. Implications: The results of this study are expected to contribute to MSMEs to further implement environmentally friendly business activities in realizing the implementation of a green economy. Keywords: Eco literacy , Concern environment , UMKM perception , Green economy .
The Role of Board Gender Diversity In Moderating The Effect of Corporate Governance on Earnings Management (A study of companies listed on the Jakarta Islamic Index 70 from 2020 to 2023) Muhamad Yusuf Firdaus; Ahmad Mifdlol Muthohar; Rakotoarisoa Maminiaina Heritiana Sedera
Islamic Accounting Journal Vol. 5 No. 1 (2025): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v5i1.87-106

Abstract

Objective & object:This study aims to analyze the effect of corporate governance, proxied by independent commissioners, audit committees, managerial ownership, and institutional ownership, on earnings management, with board gender diversity as a moderating variable.Methods:The population in this study was companies listed on the Jakarta Islamix Index 70 for the period 2020-2023. The sample in this study consisted of 24 companies. This study used quantitative methods. The data used in this study was secondary data in the form of annual reports from the 24 companies in the sample. The analysis tool used in this study was the Eviews 12 application.Results & Conclusions:The results of the study indicate that independent commissioners, audit committees, managerial ownership, and institutional ownership have no effect on earnings management. However, board gender diversity has a negative effect on earnings management. Furthermore, the board gender diversity variable is unable to moderate the effect of independent commissioners, managerial ownership, and institutional ownership on earnings management, but it successfully moderates the effect of the audit committee on earnings management.Limitations:The selection of independent variables and moderating variables was inappropriate because the results of the study showed that only 2 of the 9 hypotheses were accepted. This occurred because the selection of operational definitions and measurements for each variable was inaccurate.Implications:This study can provide a reference for companies to consider the elements that influence profit management, so that they can make the right investment decisions.
The Influence Of Corporate Social Responsibility, Green Accounting, Environmental Perfomance, Green Innovation, and Carbon Emissions Disclosure On Financial Perfomance Putri Dwi Shinta Nuriyah; Dendi Purnama; Arief Nurhandika
Islamic Accounting Journal Vol. 5 No. 1 (2025): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v5i1.68-86

Abstract

   
The Role of Religiosity In Tax Compliance Wahyu Widarjo; Galih Wicaksono
Islamic Accounting Journal Vol. 5 No. 1 (2025): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v5i1.18-29

Abstract

Purpose & Objective: This study aimed to delve into the influence of religiosity on the rate of tax compliance of small food and beverage businesses in Banyuwangi Regency through 2025. Method: The study engaged a quantitative approach, involving 90 small food and beverage businesses selected purposively based on a set of pre-determined criteria. Data were obtained through a Likert-scale questionnaire and analysed using the SEM-PLS. Results & Conclusion: The analysis results exhibited a positive and significant relationship between religiosity and tax compliance. The higher rate of religiosity of respondents resulted in an enhanced tendency to comply with tax obligations, particularly among female business managers. Limitations: This study focused only on one small business sector in a particular region, excluding external factors, such as the intensity of tax education. Implications: These findings inform tax authorities and local governments to consider approaches that address religious values in strategies aiming at compliance improvement, such as involving religious leaders. Future research can focus on exploring additional variables such as the intensity of tax outreach and expanding the research area by, for example, focusing on the entire East Java region.
Analysis of Islamic Good University Governance: The Role of Trust as a Mediating Variable Taufikur Rahman; Ananda Setiawan
Islamic Accounting Journal Vol. 5 No. 2 (2025): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v5i2.162-177

Abstract

Abstract Objective & object: This study examined the effect of Islamic good university governance on student satisfaction and tested student trust as a mediating variable. The object of the study was undergraduate students of the State Islamic University (UIN) Salatiga in 2024. Methods: The study employed a quantitative survey approach. Data were collected through an online questionnaire from 104 students in their second semester or above selected by purposive sampling, and were analyzed using partial least squares structural equation modeling with a bootstrapping procedure. Results & Conclusions: Islamic good university governance had a significant positive effect on student trust and on student satisfaction, whereas student trust had no significant effect on satisfaction. Consequently, trust did not mediate the relationship between governance and satisfaction. Islamic-based governance increased trust, but trust alone was not sufficient to generate student satisfaction. Limitations: The study involved students from a single state Islamic university and relied on cross-sectional, self-reported data. Implications: University leaders should translate governance principles into tangible service quality, adequate facilities and a credible reputation. Future studies could add service quality or tuition fees as explanatory or moderating variables and involve several universities.
Bridging Faith and Technology: Digital Transformation of MSME Financial Transparency Through Islamic Values Isna Ayulestari; Hana Dhayan
Islamic Accounting Journal Vol. 5 No. 2 (2025): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v5i2.107-123

Abstract

Objective & object: This study examined the role of digital technology in enhancing financial transparency of Micro, Small, and Medium Enterprises based on Islamic values in Indonesia during 2024. Methods: An exploratory qualitative approach was employed through semi-structured interviews with six MSME owners from various sectors. Data were collected regarding their experiences with digital financial management and Islamic principles implementation, then analyzed thematically to identify patterns and challenges. Results & Conclusions: All respondents had adopted digital technologies ranging from basic spreadsheets to integrated applications, with sophistication levels correlating to business scale. Strong awareness of Islamic principles including honesty, trustworthiness, justice, and prohibition of usury was demonstrated, with three respondents reporting instances where they sacrificed profits to maintain compliance. Main challenges identified included limited digital literacy, high implementation costs, data security concerns, and scarcity of compliant technological solutions. Digital technology significantly enhanced financial transparency through automated recording, real-time reporting, and improved accountability. Limitations: The study was limited to six MSMEs in Indonesia, potentially affecting generalizability across different contexts and larger sample sizes. Implications: Findings suggest practical need for government support in developing affordable Islamic financial platforms and providing faith-based digital training. Future research should explore larger samples and specific technological solutions for Islamic compliance. Keywords: Digital transformation, financial transparency, Islamic values, MSME, Sharia compliance
Harmony of Spirituality and Professionalism: Behavioral Accounting in the Perspective of Tri Hita Karana Ida Ayu Nirma Prameswari; Ni Made Sintya Surya Dewi; Desak Made Mya Yudia Sari
Islamic Accounting Journal Vol. 5 No. 2 (2025): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v5i2.134-146

Abstract

Objective & object: This research aims to understand how the cultural philosophy of Tri Hita Karana (THK) is implemented in shaping professional behavior and work ethics at BCR Consulting, a tax consulting firm in Denpasar, Bali. The object of this study focuses on the application of the values of Parahyangan, Pawongan, and Palemahan within the organization's activities during the 2025 research period. Methods: This study employed a qualitative approach to gain an in-depth understanding of the implementation of Tri Hita Karana values and their relationship with professionalism in the context of behavioral accounting at BCR Consulting. Data were collected through in-depth interviews, document studies, and literature reviews, involving eight informants, comprising one leader and seven employees. Data analysis was conducted through the established qualitative process of data reduction, data display, and conclusion drawing. Results & Conclusions: The research demonstrates that Tri Hita Karana values are genuinely and thoroughly integrated into the company’s work culture. Parahyangan fosters spiritual awareness and moral integrity; Pawongan strengthens social relationships and teamwork; and Palemahan cultivates a harmonious and productive work environment. Collectively, these three elements establish a critical balance between technical professionalism and ethical responsibility. Limitations: This research is confined to a single location and a limited number of informants, which means the findings cannot be broadly generalized. Implications: The results provide a valuable direction for developing an ethical and professional behavior system rooted in local cultural values. Furthermore, these findings serve as a foundation for future research concerning the interplay between spirituality and behavioral accounting

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