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JIFA (Journal of Islamic Finance and Accounting)
Published by Institut Agama Islam Negeri Surakarta
ISSN : 26151774     EISSN : 26151782     DOI : -
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Journal of Islamic Finance and Accounting (JIFA) is an academic journal published by Department of Sharia Accounting, Faculty of Islamic Economics and Business, IAIN Surakarta. JIFA aims to publish articles in the field of Islamic finance and accounting, including but not limited to research results, scientific studies and field cases.
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Articles 6 Documents
 1 
Search results for , issue " Vol 1, No 1 (2018)" : 6 Documents clear
Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing Nuradila, Ratna Felix; Wibowo, Raden Arief
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.662 KB) | DOI: 10.22515/jifa.v1i1.1135

Abstract

This research is purposed to determine the effect of tunneling incentive,bonus mechanism and debt covenant to transfer pricing wich ismoderated by tax minimization on multinational firm’s listed atIndonesian Stock Exchange in 2012-2014. The technique of thisanalysis is multiple regression analysis, wich used 33 annual reportfrom secondary data with purposive sampling method. The result ofthis research showed that variabel which are having a significantimpact to transfer pricing are tunneling incentive, debt covenant andmoderation of tax minimization to tunneling incentive.Keywords: Transfer Pricing, Tunneling Incentive, Bonus Mechanism, Debt Covenant, Tax MinimizationJEL Classification: H25, H71, M1
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Indeks Pembangunan Manusia Rahmayati, Anim; Pertiwi, Imanda Firmantyas
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.029 KB) | DOI: 10.22515/jifa.v1i1.1149

Abstract

This study aims to examine the effects of local revenue and balancingfunds consisting of general allocation funds, special allocation funds andrevenue-sharing funds on the human development index of districtgovernments/ city in Central Java. The level of Human DevelopmentIndex in Central Java from year to year has fluctuated changes inthe increase and including the medium category.The research methodused in this is quantitative research using multiple linear regressionanalysis tools. The sample used in this study is the district governmentfinancial statements in Central Java during 2015-2016 whichamounted to 70. The result of the research shows that the originalincome of the region influences the human development index. Whilegeneral allocation funds, special allocation funds and profit-sharingfunds have no effect on the human development index. This indicatesthat the fulfillment of education, health and poverty eradication needsin Central Java can be met from the local revenue in each districtgovernmentKeywords: Local original revenue, general allocation fund, special allocation fund, profit-sharing fund, human development indexJEL Classification: H61, H77
Pengaruh Firm Size, Subsidiaries, dan Auditor Size terhadap Audit Fee Nurdjanti, Fisca Adhitya; Pramesti, Wahyu
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.46 KB) | DOI: 10.22515/jifa.v1i1.1170

Abstract

The aims of this study is to determine the effect of firm size, subsidiaries,and auditor size to the audit fee. This study tested the company listedin Indonesia Sharia Stock Index (ISSI) for the year 2013-2016. Thisstudy obtained 37 companies as a sample in four years. Data wereanalyzed using multiple linear regression analysis model. The resultsof this study showed that firm size, subsidiaries, and auditor size havepositive and significant impact on audit fees. In this study the entirehypothesis can be accepted.Keywords: firm size, existence of a subsidiary, size of the Public Accounting Firm and audit feesJEL Classification: G38, M42, M410
Pengaruh Faktor Makroekonomi terhadap Pembiayaan Bermasalah Hernawati, Herni; Puspasari, Oktaviani Rita
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.008 KB) | DOI: 10.22515/jifa.v1i1.1134

Abstract

The purpose of this research was conducted to determine and test the influence of macroeconomic factors in the form of inflation, BI Rate and exchange Rate (kurs) toward non performing financing. Population in this research is the Islamic Banking industry in Indonesia among 2010-2016. The sampling technique used is purposive sampling where the sample is selected based on the criteria determined by the writer.The data used is secondary data sourced from the official website of each Islamic Banking.To know the influence of  inflation, BI Rate and exchange Rate (kurs) toward non performing financing this research used eviews as statistical research tool. The research method used descriptive method with quantitative approach. This research used panel regression analyst model performance by using the four classical assumption which are normality, multicollinearity, autocorrelation and heteroscedasticity.The results show inflation has a positive impact and not significant on non performing financing (NPF), BI Rate and exchange Rate (kurs) have positive and significant effect on non performing financing (NPF).Key words: Inflation, BI Rate, Exchange Rate, Non Performing Financing (NPF)JELclassificationis : E44, G01, G21, G28, G32
Faktor-Faktor yang Mempengaruhi Kemauan Wajib Pajak Orang Pribadi dalam Membayar Pajak pada Pasca Kebijakan Tax Amnesty Sungkono, Sungkono; Sugiyanti, Slamet
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.725 KB) | DOI: 10.22515/jifa.v1i1.1252

Abstract

Many factors affect the willingness to pay taxes for taxpayers. Severalprevious studies have presented different results on these factors. Thisstudy aims to obtain empirical evidence about the factors that affect thewillingness to pay taxes on the taxpayers of individuals who performfree work in DJP Kanwil DIY. Samples taken in the research as manyas 100 taxpayers in the scope of 5 KPP in DIY. Data were collectedthrough questionnaires and analyzed using multiple regression. Theresults showed that the variable awareness of paying taxes, knowledgeand understanding of tax laws, perceptions of the effectiveness of thetax system, the quality of service tax officers and tax sanctions have apositive effect on the willingness to pay taxes.Keywords: tax awareness, tax knowledge, perception of the tax system, the quality of tax services, the willingness to pay taxesJEL Classification: E17, E62, H25, K34
Pengaruh Kompetensi, Skeptisme Profesional dan Budaya Organisasi terhadap Efektivitas Audit Aparat Inspektorat dengan Independensi sebagai Variabel Moderasi Ubaidillah, Moh.
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.268 KB) | DOI: 10.22515/jifa.v1i1.1207

Abstract

This study aims to determine the influence of professional skepticism, competence and organizational culture on the effectiveness of auditing inspectorate apparatus with independence as a moderating variable. This research is a quantitative study of primary data by using questionnaires distributed to the inspectorate. The sample of this research is Madiun Residency with saturation sampling method. The results of this study indicate the competence has a positive effect on the audit of the inspectorate apparatus with the independence as the moderation variable. Professional skepticism has no effect on the effectiveness of the audit of the inspectorate apparatus with independence as a moderating variable. Furthermore, organizational culture negatively affects the effectiveness of the audit of the inspectorate apparatus with independence as a moderating variable.Keywords: Audit Effectiveness, Independence, Competence, Professional Skepticism, Organizational CultureJEL Classification: H 83, M54

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