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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.
Arjuna Subject : -
Articles 43 Documents
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Corporate governance, profitabilitas, leverage, dan pengaruhnya terhadap pengungkapan sosial dan lingkungan Dewi, Nurnika Asri
Journal of Islamic Finance and Accounting Vol 2, No 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i2.1950

Abstract

AbstractThis study aims to analyze the effect of corporate governance, profitability, and leverage on social and environmental disclosure. The data in this study are 40 property, real estate, and building construction companies listed on the Indonesia Stock Exchange during 2014-2016, so there are 120 observational data. The hypothesis in this study was tested using multiple linear regression analysis with the application of SPSS version 23. The results of this study indicate that institutional ownership, audit committee, and leverage have an effect on social and environmental disclosure. Meanwhile, the independent board of commissioners and profitability has no effect on social and environmental disclosure. Keywords : corporate governance. profitability, leverage, Social and Environment Disclosure Index (SEDI)
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK (Studi Empiris Pada Perguruan Tinggi Swasta Di Surakarta) Bere Laka, Jesi Kristin P
Journal of Islamic Finance and Accounting Vol 2, No 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i2.1822

Abstract

The aim of this study is to examine. Analysis of  factors affecting students in career selection as a public accountant (Empirical study of  S1  accounting students in private colleges in Surakarta ), either partially or simultaneously.            The Population in this study were all students S1 accounting students in 14 private universities in Surakarta in the 2015 and 2016 classes. Total Populations are 3.830. The sampel of this study are 100 respondens. The samples selected by Proportionate random Sampling method. The analysis method of this study used multiple regression.The results of this study are: 1) Financial rewards/salary does not affect the career choice of students as public accountants. 2) Job market considerations do not affect the career choice of students as public accontants. 3) Professional recognition has a significant positive effect on student career choice as a public accountant. 4) Social values have a significant positive effect on the career choice of students as publik accountants. 5) Personality does not influence the career choice of students as public accountants.
PENGARUH KINERJA LINGKUNGAN, PROFITABILITAS, LIKUIDITAS DAN KEPEMILIKIAN INSTITUSIONAL TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada Perusahaan Sub Sektor Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Periode 20 Hamzah, Amir
Journal of Islamic Finance and Accounting Vol 2, No 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i2.1871

Abstract

This study aims to determine the influence of environmental performance variables, profitability (ROA), liquidity (CR) and institutional ownership, both partially and simultaneously on the disclosure of corporate social responsibility. The samples of this study were 11 coal mining companies. The sampling technique used was purposive sampling. The analysis technique used was panel data regression, hypothesis testing using t-statistics, and f-statistics. The classical assumption test shows that the available data qualifies to use the panel data regression equation model. The results of the test variables of environmental performance, profitability, and liquidity have a significant influence on the disclosure of corporate social responsibility,and  Institutional ownership has no effect and is significant for disclosure of corporate social responsibility
PENGARUH FINANCIAL LEVERAGE TERHADAP PERATAAN LABA DIMODERASI FIRM SIZE DI PERBANKAN INDONESIA Devi, Heidy Paramitha
Journal of Islamic Finance and Accounting Vol 2, No 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i2.1914

Abstract

One of the steps that can be taken to reduce earnings fluctuations is income smoothing, by moving high income in a certain year into an unfavorable period, this is done to create a stable company profit so that it is reflected in good company performance in the eyes of investors. The purpose of this study is to determine whether company size is able to moderate the effect of financial leverage on income smoothing. This research was conducted at companies listed in the 2013-2017 banking period. The number of samples in this study were 110 samples that were selected using the purposive sampling method. The data analysis technique used in this study is logistic regression analysis. The results of this study indicate that financial leverage has no effect on income smoothing, and company size is not able to moderate the effect of financial leverage on income smoothing.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI Achyani, Fatchan; Trisnawati, Rina; Mulato, Febry Yuni
JIFA (Journal of Islamic Finance and Accounting) Vol 3, No 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i1.2349

Abstract

This study aims to analyze the effect of company characteristic on company value with intellectual capital as a moderating variable. In this study, the independent variable is the company, namely liquidity, profitability, capital structure, and size, while the dependent variable is company performance, which is the firm's value. Liquidity variables are accepted by the Current Ratio, profitability variables are collected by Return of Assets (ROA), capital structure is accepted by debt to equity (DER), and size is measured by Ln (Total assets). Company value variables are valued by Torbin Q, and intellectual capital is obtained by Intellectual Coefficient Add Value as a moderating variable. The sample in this study was obtained using a purposive sampling of 36 manufacturing companies received on the Indonesia Stock Exchange in 2015-2017. The results of this study indicate that (1) liquidity has a significant effect on firm value, (2) profitability has no effect on firm value, (3) capital structure has a significant effect on firm value , (4) size has no effect on firm value, (5) intellectual capital is able to moderate the relationship of liquidity and capital structure to firm value. (6) Intellectual capital is not capable of moderate the relationship of profitability and size to firm value.Keywords: Firm Value, Intellectual Capital, Liquidity, Profitability, Capital Structure and Firm SizeJEL Classification Codes: L25, L60, M41,O34
PENGARUH RISIKO LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERBANKAN DI BURSA EFEK INDONESIA Dewi, Nurma Gupita
JIFA (Journal of Islamic Finance and Accounting) Vol 3, No 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.055 KB) | DOI: 10.22515/jifa.v3i1.2153

Abstract

This study aims to analyze the effect of liquidity risk and firm size on profitability in the banking sector listed on the Indonesia Stock Exchange in the period 2016-2018. Liquidity risk in this study is proxied by using factors that can be managed by the bank to avoid the threat of liquidity risk.Liquidity risk in this study is proxied by loan debt ratio, while firm size uses a natural logarithm from total assets. The sampling technique uses a purposive sampling method that is by using certain criteria. The population in this study was all banking companies listed in Indonesia Stock Exchange. The sample used in this study are 30 banks.The analysis was carried out using multiple regression analysis. The results of this study indicate that loan debt ratio has aninsignificant effect on bank profitability. Firm size has a positive  and significant effect toward profitability in banking sector in Indonesia.Keywords: Liquidity Risk, Firm Size and ProfitabilityJEL Classification Codes:  C12, G21, L25
PENGARUH SISTEM KEUANGAN DESA DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Arfiansyah, Mufti Arief
JIFA (Journal of Islamic Finance and Accounting) Vol 3, No 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.126 KB) | DOI: 10.22515/jifa.v3i1.2369

Abstract

This study aims to determine the effect of the Village Finance System (Siskeudes) and the Government Internal Control System (SPIP) on the accountability of village fund management. This study refers to a quantitative approach to the population of villages in Wonogiri District. Determination of the sample by random sampling technique. The process of collecting data uses the questionnaire method. Respondents in this study were the Village Head and Village Secretary. Data analysis uses multiple regression analysis. The results showed that 1) The Village Financial System (SISKEUDES) affected the accountability of village fund management. 2) Government Internal Control System (SPIP) influences the accountability of village fund management.Keywords: Village Fund Management Accountability, Village Financial System, Government Internal Control System.JEL Classification Codes: C12, P25, R50
TANTANGAN PONDOK PESANTREN MENUJU LEMBAGA PENDIDIKAN ISLAM YANG AKUNTABEL Ahyar, Muhammad Khozin
JIFA (Journal of Islamic Finance and Accounting) Vol 3, No 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.176 KB) | DOI: 10.22515/jifa.v3i1.2301

Abstract

Islamic boarding school is one of the oldest Islamic education institutions in Indonesia. The majority of Islamic boarding schools in Indonesia are foundations. As an institution or non-profit entity, Islamic boarding schools also need to do an institutional transformation so that it can continue to grow and be trusted by stakeholders. So far, the financial reporting of Islamic boarding schools does not have standardization. So that each boarding school has a different form of financial reporting. In the end, Bank Indonesia and the Indonesian Institute of Accountants (IAI) developed the Pesantren Accounting Guidelines (PAP). Pesantren Accounting Guidelines are one of the programs in the development of pesantren economic independence. This article aims to describe the challenges faced by Islamic boarding schools in achieving accountable Islamic education institutions. Based on the literature review, there are three challenges in Islamic boarding schools in order to become an accountable Islamic educational institution, namely the boarding school human resources in the field of accounting, cooperation between related institutions and the use of technology. Islamic boarding schools must increase or increase competent human resources in the fields of accounting and financial reporting. Collaboration between related institutions can help boarding schools in increasing accountability. The provision of technology and the procurement of a type of software or application can make it easier for Islamic boarding school human resources to prepare financial reports in accordance with financial accounting standards (SAK), in this case in accordance with Islamic Boarding School Accounting Guidelines.Keywords: Islamic Boarding School, Accountable, Islamic Boarding School AccountingJEL Classification Codes: L31, Z12, Z18
FINANCIAL ACCESSIBILITY OF SMALL AND MEDIUM ENTERPRAISE (SMES) IN SURAKARTA CITY Hakim, Muhammad Luqman; Ningsih, Mardhiyatur Rosita
JIFA (Journal of Islamic Finance and Accounting) Vol 3, No 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.99 KB) | DOI: 10.22515/jifa.v3i1.2342

Abstract

Small and Medium Enterprise (SMEs) is priority economics sector until 65 percent in Indonesia. It had been priorities focus of government policy to financial access in banking helped SMEs. The research is aim to analyze the influence of SMEs Characteristic, Financial Literacy, and Lending Term toward Financial Accessibility SMEs in Surakarta city. The research had sample from SMEs registered in SMEs government in Surakarta city is 100 sample. Sample of the research with  proportionate stratified random sampling technique. Methodology in this research is regression. The Result of this research state that the SMEs Characteristics, Financial Literacy, and Lending term positif toward Financial Accessibility.Keyword: Financial Accessibility, Financial Literacy, Lending Term, SMEs Characteristics JEL Classification Codes: G32, L22,L26,
PENGARUH FAKTOR FUNDAMENTAL PERUSAHAAN TERHADAP PRICE TO BOOK VALUE Rahayu, Maryati; Sari, Bida
JIFA (Journal of Islamic Finance and Accounting) Vol 3, No 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.238 KB) | DOI: 10.22515/jifa.v3i1.2347

Abstract

The purpose of this study was to analyze the influence of company fundamental factor on Price to Book Value, by taking samples to manufacture companies the industrial sector consumer goods who registered at the Indonesian stock exchange the period 2015 ? 2018 as many as 15 companies. Based on t-test known investment decision, which is proxied by price earning ratio, capital structure which are proxied by debt to equity ratio, profitability which are proxied by return on asset ratio and size that influence the price to book value significantly. While institutional ownership has no effect on price to book value. Based on the ANOVA test (F-test)) there are significant influences of investment decision, capital structure (DER), profitability (ROA), institutional ownership, and size on the price to book value. The results of the coefficient of determination it can be concluded that the fifth of the independent variable affecting price to book value of 59,5%, while the rest 40,5% can be explained by other factors that is not incorporated into research.Key words : PER, DER, ROA, Institutional Ownership,Size, Price to Book ValueJEL Classification Codes: G23, L25, L60, M41, O16, L69

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