JAS (Jurnal Akuntansi Syariah)
(JAS) Jurnal Akuntansi Syariah berkaitan dengan aspek: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Perbankan, Akuntansi Sektor Publik, Akuntansi Zakat, Corporate Governance, Sustainability Reporting, Etika dan Profesionalisme, Auditing, Pasar Modal dan Investasi, Keuangan Perusahaan, Pendidikan Akuntansi, Perpajakan, Profesi Akuntansi, Sistem Informasi Akuntansi.
Articles
114 Documents
<![CDATA[Telaah Penerapan PSAK 45 Dan PSAK 109 Dalam Rekonstruksi Akuntansi Pelaporan Keuangan Masjid ]]>
<![CDATA[Fuad Yanuar AR]]>;
<![CDATA[Widad Sarah Hanifah]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June ]]>
Publisher : <![CDATA[LPPM Publishing & Printing ]]>
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DOI: 10.46367/jas.v4i1.208
<![CDATA[This research discusses the use of PSAK 45 and PSAK 109 in mosque financial reporting. The discussion focused on the concept of comprehensive and ideal implementation of mosque financial reporting. The results of the literature review of PSAK 45 and PSAK 109 ideally mosque financial statements should use PSAK 45 because the assumptions and management of mosques are far more complex sources and their use is not only about zakat and its distribution. However, the side of the simplicity of reporting and not reducing PSAK 45 rules is important in the disclosure and financial reporting of mosques. The mosque is also a zakat distribution body for reporting using PSAK 109 in a separate section.]]>
<![CDATA[Pengaruh Rasio Keuangan Pemerintah Daerah Terhadap Indeks Pembangunan Manusia ]]>
<![CDATA[Zul Hendri]]>;
<![CDATA[Meileni Yafiza]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June ]]>
Publisher : <![CDATA[LPPM Publishing & Printing ]]>
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DOI: 10.46367/jas.v4i1.216
<![CDATA[This research was conducted to find out how much influence the local government financial ratios have on the human development index, the ratio used is the ratio of the degree of decentralization, the ratio of regional financial dependence, the ratio of regional financial independence, the ratio of the effectiveness of local own revenue and the ratio of the effectiveness of the local tax. The type of data from this research is quantitative descriptive using primary and secondary data. The data analysis technique used is multiple linear regressions. The results of this research are that there is a very strong relationship between the degree of decentralization, the ratio of regional financial dependency, the ratio of regional financial independence, the ratio of the effectiveness of local own-source revenue and the ratio of the effectiveness of local taxes and simultaneously affect the human development index.]]>
<![CDATA[Pengaruh Sistem Pengendalian Internal Dan Akuntabilitas Terhadap Pengelolaan Penyaluran Dana Hibah ]]>
<![CDATA[Khodijah Ishak]]>;
<![CDATA[Siti Amalia]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June ]]>
Publisher : <![CDATA[LPPM Publishing & Printing ]]>
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DOI: 10.46367/jas.v4i1.218
<![CDATA[This research was conducted to determine the effect of the internal control system and accountability on the management of the distribution of grant funds in the organizational unit of Bengkalis Regency. The type of data from this research is quantitative and the source of the data comes from primary data. Data collection used in this research is data in the form of a questionnaire distributed to 22 Organizations of Related Regional Organizations and sampling using purposive sampling techniques. Data analysis techniques using multiple linear regression test. The results of this research are partially and simultaneously the internal control system and accountability significantly influence the management of the distribution of grant funds, the magnitude of the influence of the internal control system and accountability of 81.6% and 18.4% are influenced by other factors.]]>
<![CDATA[Pengaruh Jumlah Pelanggan Terhadap Tingkat Profitabilitas Pada Perusahaan Daerah Air Minum Di Kota Bengkalis ]]>
<![CDATA[Mashuri Mashuri]]>;
<![CDATA[Ninik Mardianis]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June ]]>
Publisher : <![CDATA[LPPM Publishing & Printing ]]>
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DOI: 10.46367/jas.v4i1.220
<![CDATA[The purpose of this research was to determine the effect of the number of customers on the level of profitability in the Regional Water Company in Bengkalis City. This research is quantitative research. Data collection techniques using interview data and documentation. Data analysis techniques used are simple linear regression analysis, normality test, t-test and coefficient of determination test. This research shows that the results of the t-test obtained tcount (α) > ttable = 14.065 > 3.182 and the results of the test of the coefficient of determination are 0.985. So the results of this research are that there is a significant influence of the number of customers on the level of profitability in the Regional Water Company in Bengkalis City with a large influence of the remaining 98.5% of 1.5% influenced by other factors.]]>
<![CDATA[Pengaruh Akuntabilitas, Partisipasi Dan Pengawasan Terhadap Kinerja Anggaran Berkonsep Value For Money Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Bengkalis ]]>
<![CDATA[Zakaria Batubara]]>;
<![CDATA[Ria Risna]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June ]]>
Publisher : <![CDATA[LPPM Publishing & Printing ]]>
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DOI: 10.46367/jas.v4i1.221
<![CDATA[The purpose of this research was to determine partially and simultaneously the influence of accountability, public participation and supervision of budget performance with the concept of value for money in the Bengkalis District Financial and Asset Management Agency. This research uses descriptive quantitative analysis method. The sampling technique uses boring sampling method. The data analysis technique used is multiple linear of regression. The results showed that partial accountability, participation and supervision had a positive and significant effect on budget performance with the concept of value for money in the Bengkalis District Financial and Asset Management Agency. While simultaneously accountability, participation and supervision have a positive and significant effect on budget performance with the concept of value for money in the Regional Financial and Asset Management Agency in Bengkalis Regency with a 93.5% influence.]]>
<![CDATA[Analisis Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Bengkalis Dalam Persfektif Islam ]]>
<![CDATA[Sri Rahmany]]>;
<![CDATA[Fatimah Fatimah]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June ]]>
Publisher : <![CDATA[LPPM Publishing & Printing ]]>
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DOI: 10.46367/jas.v4i1.223
<![CDATA[Regional Autonomy requires the Regional Government to be able to provide the best service to the community. One form of the service is to provide transparent financial information. The purpose of this research was to determine the internal control system on the quality of Bengkalis Regency's financial statements reviewed according to the Islamic perspective. This research uses qualitative analysis with descriptive methods. The results showed that the internal control system can minimize the occurrence of fraud/errors both in recording and presenting financial statements as evidenced by the monitoring of accounting records so that the resulting financial statements can be as desired and accountable.]]>
<![CDATA[Pengaruh Penerapan Akuntabilitas Keuangan, Pemanfaatan Teknologi Informasi, Kompetensi Aparatur Pemerintah Dan Ketaatan Peraturan Perundangan Terhadap Kinerja Instansi Pemerintah (Good Governance) Pada Organisasi Perangkat Daerah Kabupaten Bengkalis ]]>
<![CDATA[Dariana Dariana]]>;
<![CDATA[Annisa Meidyaroza Harrie]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June ]]>
Publisher : <![CDATA[LPPM Publishing & Printing ]]>
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DOI: 10.46367/jas.v4i1.224
<![CDATA[This research aims to examine the effect of the application of financial accountability, utilization of information technology, the competence of government officials and compliance with laws and regulations on the performance of government agencies (good governance) partially and simultaneously in the organization of Bengkalis Regency. This research is a survey research with 160 respondents using a saturated sample method. The number of questionnaires returned was able to be processed as many as 130 respondents. This research uses multiple linear regression analysis models. The results of this research indicate that partially and simultaneously financial accountability, utilization of information technology, the competence of local government officials and obedience of laws and regulations have a significant effect on the performance of government agencies (good governance) in Bengkalis Regency regional apparatus organizations.]]>
<![CDATA[Menyibak Penerapan PSAK 102 Atas Prosedur Akad Murabahah ]]>
<![CDATA[Zezi Nanda Oktafiya]]>;
<![CDATA[Chaidir Iswanaji]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 4 No 2 (2020): JAS (Jurnal Akuntansi Syariah) - December ]]>
Publisher : <![CDATA[LPPM Publishing & Printing ]]>
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DOI: 10.46367/jas.v4i2.229
<![CDATA[This study aims to determine how the procedure or implementation of the murabahah financing contract at KSPPS BMT ARMA is it in accordance with PSAK 102 concerning murabahah or not. This research explains how the murabahah financing contract in KSPPS BMT ARMA. This study also discusses PSAK 102 regarding murabahah. The method used in this research is descriptive qualitative. This research was conducted at KSPPS BMT ARMA Magelang. In collecting data, the author uses several methods including observation is a method of direct observation carried out by researchers and interview methods. The results of the study can be seen that the accounting treatment of murabahah financing carried out at BMT ARMA is in accordance with accounting principles, namely PSAK 102.]]>
<![CDATA[Sistem Informasi Akuntansi Zakat, Infak Dan Sedekah ]]>
<![CDATA[Wahid Wachyu Adi Winarto]]>;
<![CDATA[Farah Annisa]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 4 No 2 (2020): JAS (Jurnal Akuntansi Syariah) - December ]]>
Publisher : <![CDATA[LPPM Publishing & Printing ]]>
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DOI: 10.46367/jas.v4i2.235
<![CDATA[This research discusses the zakat, infaq and alms Accounting Information System at LAZISNU Pekalongan City. This research aims to analyze how the implementation of the Accounting Information System at LAZISNU Pekalongan City. This research is the result of field research using data collection methods through interviews, observation and documentation. The results of this study are to show the flowchart accounting system for revenue and distribution at LAZISNU Pekalongan City that has never been made by the management. Having a flowchart can help the management's performance more effectively and efficiently. There are still many people who have not put their trust in zakat management institutions as zakat distribution institutions.]]>
<![CDATA[Penerapan Pembiayaan Musyarakah Pada BMT Dana Barokah Muntilan ]]>
<![CDATA[Shinta Amelia Kurniasari]]>;
<![CDATA[Risma Wira Bharata]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 4 No 2 (2020): JAS (Jurnal Akuntansi Syariah) - December ]]>
Publisher : <![CDATA[LPPM Publishing & Printing ]]>
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DOI: 10.46367/jas.v4i2.240
<![CDATA[This study aims to determine the implementation of profit sharing based musyarakah contracts, financing products and financing mechanisms at the Baitul Maal wa Tamwil (BMT) Dana Barokah. This study uses a qualitative method with a case study approach. The data used in the study used primary data and viewed from the data collection sources, the data used came from direct interviews with tellers and managers at BMT. The results of this study explain that BMT provides several savings products and financing products. To apply for financing, customers must first fill out a form and then complete the required files. In the implementation of musyarakah financing at BMT Dana Barokah Muntilan it is in accordance with Islamic sharia principles and the division of business with profit sharing, but the bank only as a provider of capital does not participate in conducting business activities. The profit-sharing determined by BMT Dana Barokah Muntilan is 2.5%, but negotiations are still possible.]]>
