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All Journal Journal of Islamic Accounting and Finance Research Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Muhammad Asmeldi Firman
Sekolah Tinggi Ekonomi Islam SEBI
Religion Economics, Econometrics & Finance Social Sciences

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The effect of audit quality and capital intensity ratio on earning management in sharia listed companies Siti Aisyah; Muhammad Asmeldi Firman; Rianti Pratiwi
Journal of Islamic Accounting and Finance Research Vol 5, No 1 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2023.5.1.13744

Abstract

Purpose - This study aims to determine the effect of audit quality and capital intensity ratio on earnings management in companies listed on the Indonesia Sharia Stock Index in 2017-2020.Method - This study is quantitative research using secondary data obtained from the summary of audited financial statements. Data sampling was selected by purposive sampling method based on certain criteria. The analysis technique used is multiple linear regression.Result - The results show that the size of the public accounting firm has a negative effect on earnings management; it is more credibility consideration. The audit tenure has a positive effect on earnings management. It creates an emotional connection that is reluctance to disclose misappropriation. The auditor industry specialization has a negative effect on earnings management; it is more in-depth various accounting policies to find earnings management. The capital intensity ratio does not affect earning management; it is business and finance consideration. Accounting policies in depreciation is carry out when management has decided to invest in fixed assets.Implication - Sharia companies should pay attention to audit quality and capital intensity ratios in relation to earnings management.Originality - This is a study to test the existence of earnings management in Sharia companies in terms of audit quality and capital intensity ratio factors.
Faktor Non Financial Dan Islamic Social Reporting Disclosure Perbankan Syariah Indonesia Eka Widiastuti; Muhammad Asmeldi Firman
Jurnal Akuntansi dan Keuangan Islam Vol 4, No 2 (2016)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v4i2.26

Abstract

The study aims to investigate the Islamic Social Reporting Disclosure (ISRD) practicesin Sharia Banks of Indonesia and determine the non financial factors that may influence to level of ISRD on 2010 – 2012. The samples in this study are 30 annual reports of sharia banks for three years. Level of ISRD is measured by ISR index that have six categories including investment and finance, corporate governance, product and services, employee, society, and environment. This study identified three non financial factors that influence to level of ISRD such as Media Exposure, main institusional ownership, and Islamic governance score (IG-score). Average ISR disclosure for three years had reached 55%. The test result by multiple linear regression test showed that only Media Exposure and IG-score have a significant to level of ISRD positively. On the other side, main institusional ownership doesn’t have a significant to level of ISRD. In addition, this study found profitability as control variable doesn’t have a significant to level ISRD too.
Analisis Kepatuhan Pajak pada Pelaku UMKM Ditinjau dari Sistem dan Pelayanan Pajak Qori Hikmah Nur Hanafi; Muhammad Asmeldi Firman; Erina Maulidha
Jurnal Akuntansi dan Keuangan Islam Vol 10, No 2, Oktober (2022)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v10i2.356

Abstract

This study aims to analyze the knowledge and understanding in the application of the taxation system as well as the tax services provided by tax officers or the tax authorities to see the compliance of MSME taxpayers in Banyumas Regency. Observations were made based on qualitative descriptive interpretive methods with sampling techniques through interviews and questionnaires to 11 MSME actors interviewed in Banyumas Regency, using purposive sampling analysis tool. The results showed that knowledge and understanding of taxes had been widely known by the research objects of MSMEs in Banyumas Regency. So that respondents can accept well the tax system that is applied, in order to assist taxpayers in calculating and reporting the tax payable. However, there are still negative opinions according to taxpayers in the services provided by officers that are not in accordance with the taxpayers' expectations.Penelitian ini bertujuan untuk menganalisis pengetahuan dan pemahaman dalam penerapan sistem perpajakan juga meliputi pelayanan perpajakan yang diberikan oleh petugas pajak atau fiskus untuk melihat kepatuhan wajib pajak UMKM di Kabupaten Banyumas. Observasi dilakukan berdasarkan metode kualitatif deskriptif interpretif dengan teknik pengambilan sampel melalui wawancara dan kuesioner kepada 11 pelaku UMKM yang diwawancarai di Kabupaten Banyumas, dengan metode purposive sampling. Hasil penelitian menunjukan bahwa pengetahuan dan pemahaman pajak telah banyak diketahui oleh objek penelitian UMKM di Kabupaten Banyumas. Sehingga, responden dapat menerima dengan baik sistem pajak yang di terapkan, guna untuk membantu wajib pajak dalam menghitung dan melaporkan pajak terutang. Namun, masih adanya opini negatif menurut wajib pajak dalam pelayanan yang diberikan petugas yang belum sesuai dengan harapan wajib pajak.
Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit Umum Haji Surabaya Dalam Pandangan Maqashid Syariah Susi Susanti; Ahmad Baehaqi; Muhammad Asmeldi Firman
Jurnal Akuntansi dan Keuangan Islam Vol 9, No 2, Oktober (2021)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v9i2.223

Abstract

This study aims to analyze the application of environmental accounting in the Hajj public hospital in the view of maqashid sharia. The hospital which is the object of this research is RSU Haji Surabaya. This study uses a qualitative analysis method and a literature study approach. Sources of data use secondary data, namely in the form of journal literature and the official hospital website. Based on the research results, it is known that RSU Haji has implemented environmental accounting by issuing environmental costs. Costs incurred related to waste management at RSU Haji Surabaya consist of water costs, decoration service fees, cleaning service fees, waste management costs, building and building maintenance costs and road maintenance, irrigation, installation and network costs. The implication of environmental accounting at RSU Haji Surabaya is an implementation of objectives in maqashid sharia. Expenditures for maintaining the environment and buildings and treating hospital waste as a form of implementation of the goals of hifzdul nafs or protecting the soul and hifdzul bi'ah or protecting the environment, where the hospital prioritizes the comfort of patients and also the community around the hospital. In addition, the costs for providing facilities and infrastructure related to the provision of prayer rooms, wudlu places and separate bathrooms are the implementation of hifdzul dein or guarding religion.Keywords: Environmental Accounting, Waste, Hospital, Maqashid Syariah Penelitian ini bertujuan untuk menganalisis penerapan akuntansi lingkungan di rumah sakit umum haji dalam pandangan maqashid syariah. Rumah sakit yang menjadi objek penelitian ini adalah RSU Haji Surabaya. Penelitian ini menggunakan metode analisis kualitatif dan pendekatan studi literatur. Sumber data menggunakan data sekunder yaitu berupa literatur jurnal dan website resmi rumah sakit. Berdasarkan hasil penelitian diketahui bahwa RSU Haji telah menerapkan akuntansi lingkungan dengan mengeluarkan biaya-biaya lingkungan. Biaya yang dikeluarkan terkait pengelolaan limbah di RSU Haji Surabaya terdiri dari biaya air, biaya jasa dekorasi, biaya jasa kebersihan, biaya pengelolaan sampah, biaya pemeliharaan gedung dan gedung serta pemeliharaan jalan, irigasi, instalasi dan biaya jaringan. Penerapan akuntansi lingkungan di RSU Haji Surabaya merupakan implementasi tujuan maqashid syariah. Pengeluaran untuk memelihara lingkungan dan bangunan serta mengolah limbah rumah sakit sebagai wujud pelaksanaan tujuan hifzdul nafs atau menjaga jiwa dan hifdzul bi'ah atau menjaga lingkungan, di mana rumah sakit mengutamakan kenyamanan pasien dan juga masyarakat sekitar RSU. Selain itu, biaya penyediaan sarana dan prasarana seperti mushola, tempat wudlu dan kamar mandi terpisah merupakan pelaksanaan hifdzul diin atau menjaga agama.Kata kunci: Akuntansi Lingkungan, Sampah, Rumah Sakit, Maqasid Syariah
Co-Authors AHMAD BAEHAQI Eka Widiastuti Erina Maulidha Qori Hikmah Nur Hanafi Rianti Pratiwi Siti Aisyah Susi Susanti