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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
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Search results for , issue " Vol 2, No 1 (2019)" : 6 Documents clear
PENGARUH KEPEMILIKAN ASING, KOMISARIS ASING, DAN DIREKSI ASING TERHADAP KINERJA KEUANGAN PERUSAHAAN zulkarnain, zulkarnain
Journal of Islamic Finance and Accounting Vol 2, No 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.604 KB) | DOI: 10.22515/jifa.v2i1.1603

Abstract

This study examines the effects of foreign ownership, foreign board membership, and foreign directors on firm financial performance of Indonesian food and beverages listed companies in Indonesia Stock Exchange for the periods of 2012-2016. Firm financial performance is measured by ROA. This study employs publicly available data from financial database of a sample of 41 firm observations. Using multiplied analysis linear regression with hypotheses testing of t statistics and F tests, this study finds that foreign directors, partially, had significant positive impact on ROA. The foreign ownership and foreign board membership on the other hand, partially, had no effect on ROA. The foreign ownership, foreign board membership, and foreign directors, simultaneously, had significant positive impact on ROA.Keywords: foreign ownership, foreign board membership, foreign directors, ROA.
Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Bank di Indonesia Baihaqi, Jadzil
Journal of Islamic Finance and Accounting Vol 2, No 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.616 KB) | DOI: 10.22515/jifa.v2i1.1606

Abstract

This study examines the impact of intellectual capital and corporate governance mechanism on banks’ performance both directly and also moderated effect. We used banks that were listed in the Indonesia Stock Exchange. The bank’s performance was measured by risk-based bank rating while intellectual capital was measured by the coefficient of VAICTM (Pulic, 1998). The corporate governance mechanism was measured based on the size of boards of directors, the composition of independent director, CEO remuneration, managerial ownership, the effectiveness of audit committee and ownership concentration. The result of the study shows that banks’ performance was positively influenced by intellectual capital. However, corporate governance mechanism did not influence the banks’ performance, while the moderation effect of corporate governance mechanism on the relationship between intellectual capital and banks’ performance was not confirmed.
PENGARUH KARAKTER EKSEKUTIF DAN DIMENSI TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016) Afriyanti, Sharma Aidha
Journal of Islamic Finance and Accounting Vol 2, No 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.663 KB) | DOI: 10.22515/jifa.v2i1.1595

Abstract

The purpose of the study is to analyze the influence of executive character and corporate governance dimensions on tax avoidance in manufacturing companies that listed on the Indonesia Stock Exchange Period 2012-2016. The samples of this study is 37 companies that selected by using purposive sampling method. The results of this study shows that: Executive characters positive effect on tax avoidance. Independent commissioners not effect on tax avoidance. The audit committee not effect on tax avoidance. Audit quality positive effect on tax avoidance.
Determinan Kinerja Staf Akuntansi di RS PKU Muhammadiyah Surakarta sugiarti, sugiarti
Journal of Islamic Finance and Accounting Vol 2, No 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.475 KB) | DOI: 10.22515/jifa.v2i1.1661

Abstract

The purpose of this study is to examine the influence of professionalism, organizational commitment, and job satisfaction to job performance. The sample of this study are 44 accounting staff in PKU Muhammadiyah Surakarta Hospital.With multiple regression analysis, the result of the research shows that professionalism and organizational commitment has significant effect to job performance. While job satisfication has no significant effect to job performance..Keywords: Professionalism, Organizational Commitment, Job Satisfaction, and Job Performance
PENGARUH TATA KELOLA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN PROFESIONALISME SDM DAN INTEGRITAS SEBAGAI VARIABEL INTERVENING Ubaidillah, Moh.
Journal of Islamic Finance and Accounting Vol 2, No 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.828 KB) | DOI: 10.22515/jifa.v2i1.1590

Abstract

Penelitian ini bertujuan untuk mengetahui dan memperoleh bukti empiris tentang pengaruh tata kelola terhadap akuntabilitas pengelolaan dana desa dengan profesionalisme SDM dan integritas sebagai variabel intervening. Pengambilan sampel dalama penelitian ini menggunakan metode purposive sampling yang menghasilkan sampel 122 responden atau Desa dari 18 Kecamatan Kabupaten Magetan. Metode analisis data penelitian ini menggunakan analisis Structural Equation Modeling (SEM) dengan Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa tata kelola berpengaruh positif terhadap akuntabilitas pengelolaan dana desa dengan profesonlisme SDM sebagai variabel intervening. Selanjutnya, tata kelola berpengaruh positif terhadap akuntabilitas pengelolaan dana desa dengan integritas sebagai variabel intervening
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS, DANA ALOKASI UMUM, TOTAL ASET DAN LUAS WILAYAH, TERHADAP BELANJA MODAL ECONOMIC GROWTH SEBAGAI VARIABEL MODERATING PROVINSI DI INDONESIA TAHUN 2014-2016. Widiasmara, Anny
Journal of Islamic Finance and Accounting Vol 2, No 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.136 KB) | DOI: 10.22515/jifa.v2i1.1594

Abstract

The research aims to empirically examine the effect of regional original income, general allocation funds, special allocation funds, total assets, total area, and economic growth as moderating variables on capital expenditures in provinces in Indonesia in 2014-2016. The data is obtained from www.bps.go.id annual financial report. The analytical tool used in this study is Modereted Regression Analysis. The results of this study variables that have a significant effect are Special Allocation Funds, and Total Assets to Capital Expenditures. Whereas the Original Regional Opinion, General Allocation Funds, and Area Size have no effect on Capital Expenditures. Economic growth variable moderates the relationship between DAU and TA to Capital ExpendituresKeywords: Capital Expenditures, PAD, DAU, DAK, Total assets, Area, Economic growth

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