Journal of Islamic Accounting and Finance Research
Journal of Islamic Accounting and Finance Research (JIAFR) is a peer-reviewed journal published twice a year (April and October) by the Department of Sharia Accounting Faculty of Islamic Economics and Business, Universitas Islam Negeri (UIN) Walisongo Semarang Indonesia. JIAFR aims to publish articles in the field of Islamic Accounting and Finance that provide a significant contribution to the development of accounting practices and professions in Indonesian even the world. JIAFR accepts both quantitative and qualitative approaches by English Language manuscripts relating to Islamic Financial Accounting, Management Accounting, Taxation, Islamic Behavior Accounting, Accounting Information System, Auditing, Public Sector Accounting, and Islamic Financial Performance.
Articles
111 Documents
<![CDATA[COSO-BASED INTERNAL CONTROL: EFFORTS TOWARDS GOOD UNIVERSITY GOVERNANCE ]]>
<![CDATA[Junusi, Rahman El]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2020.2.1.4773
<![CDATA[Purpose - The purposes of this study are to determine the implementation of internal control, to determine the application of good university governance, and to determine the effect of internal control on good university governance.Method - The research design is a survey with a quantitative approach. The object of research is UIN Walisongo that has carried out an institutional transformation. The population in this study is all structural officials at UIN Walisongo with 184 people in total. From the distribution of questionnaires, 106 questionnaires were obtained. The analysis technique used is descriptive analysis and Structural Equation Modeling (SEM) analysis with the AMOS program.Result - The results showed that the application of internal control was carried out in the good category, the application of university governance was in the very good category, and internal control had a significant effect on good university governance.Implication - The result of the study provide further confirmation of internal control with good university governance. This study, carried out in one educational institutions, therefore more educational institutions are needed to be examined so that the result can be generalized.Originality - The research focuses on educational institutions that specialize in teaching, research and community service. Especially the dimensions of risk analysis are generally discussed in profit organizations.]]>
<![CDATA[ARE CHARACTERISTICS OF SHARIA SUPERVISORY BOARDS ABLE TO IMPROVE THE PERFORMANCE OF ISLAMIC BANKING? ]]>
<![CDATA[Fitriana, Ratna]]>;
<![CDATA[Yulianto, Agung]]>;
<![CDATA[Solikhah, Badingatus]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2019.1.1.3753
<![CDATA[Purpose - The purpose of this study was to examine the effect of characteristics of Sharia Supervisory Board (DPS) such as DPS scientific background, dual positions of DPS, and the number of supervision days on the performance of Islamic banking. This paper also analyze profit sharing financing as an intervening variablMethod - The population of this study is Islamic Banks in Indonesia in 2012-2017 are 13 sharia bank. The selection of samples in this study using purposive sampling method and selected 8 banks. The data was analyzed using multiple linear regression analysis, path analysis, and sobel test.Result - The results showed that the number of DPS supervision days has a positive effect on the Sharia financial performance, multiple positions of DPS have a positive effect on profit sharing financing. The profit sharing financing is not able to mediate the relationship of the characteristics of the Sharia Supervisory Board to the Sharia financial performance.Implication - Islamic Commercial Banks in Indonesia suggest to improve the financial performance in accordance with sharia principles.Originality - This research is the first study that used intervening variable profit sharing financing.]]>
<![CDATA[DESIGN OF FINANCIAL STATEMENT PREPARATION BASED ON SAK EMKM USING MICROSOFT EXCEL ]]>
<![CDATA[Afif, Ifa Rosania]]>;
<![CDATA[Nawirah, Nawirah]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2020.2.1.5156
<![CDATA[Purpose - Micro, Small and Medium-sized Enterprises (MSMEs) are a pillar of the Indonesian economy, as evidenced by the ability of MSMEs to save the economy in Indonesia during the monetary crisis in 1998. There was a significant increase in the number of MSMEs in Indonesia, inseparable from the problems that caused the failure of MSME actors. Among the affecting factors are the simple management, lack of supervision of the production process and the quality caused by the system on the entity, the simple recording of financial statements, and limited market access. The purpose of this study is to facilitate the MSMEs XXX in preparing financial statements based on SAK EMKM using Microsoft Excel software.Method - This research uses a qualitative approach. The location of this research is MSMEs XXX which is located on Sunan Muria II Street No. 16 Malang. The data collection uses observation and interview techniques directly to researchers, the analytical method used is hermeneutics which means an approach to analyze and interpret data centered on the meaning of qualitative data.Result - The design of financial report preparation based on SAK EMKM using Microsoft Excel in MSMEs XXX includes income statement, financial position report, and notes on financial statements. The MSMEs found problems in preparing the financial statements because of the lack of adequate resources and supporting software.Implication - UMKM xxx is expected to be able compile financial statements based on SAK EMKM with microsoft excel software.Originality - This research is the first study at UMKM xxx by making financial reports based on SAK EMKM with microsoft excel software .]]>
<![CDATA[THE EFFECT OF NON PERFORMING FINANCING VOLUME WITH INFLATION AS MODERATING VARIABLES ON SHARIA COMMERCIAL BANKS ]]>
<![CDATA[Wahyuni, Mirasanti]]>;
<![CDATA[Azmi, Fika]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2019.1.1.3776
<![CDATA[Purpose - This study was conducted to examine the effect of the amount of financing on Non Performing Financing (NPF) and inflation as a moderating variable in sharia commercial banks in Indonesia.Method - This study will be analyzed using the interaction test model, Moderated Regression Analysis (MRA). The population in this study are all Sharia Commercial Banks in Indonesia with sample selection using a purposive sampling method with the requirements of Sharia Commercial Banks (BUS) that have complete data from 2011-2016.Result - The result is all Islamic banking financing has an influence on NPF with inflation as a moderating variable.Implication - This is thought to be influenced by internal bank factors in the form of financing volume and bank external factors in the form of inflation. Then what about the conditions of other Sharia Commercial Banks.Originality - Funding in this study will be divided into financing for profit sharing principles (mudharabah and musyarakah), murabahah, salam, and istishna. The inflation indicator used is CPI.]]>
<![CDATA[THE IMPLEMENTATION OF SHARIA AUDIT PROCESS, IMPLICATION OF SHARIA REGULATORY AND HUMAN RESOURCE ASPECTS ]]>
<![CDATA[Rizqiani, Dian]]>;
<![CDATA[Yulianto, Agung]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2020.2.1.5220
<![CDATA[Purpose - Audit in Islamic Finance Institute (IFI) is important factor to ensure sharia compliance. This study aims to analyze the factors influencing the process of sharia audit in the IFI.Method - The population of this research is all of the intern auditor board Sharia Business Unit in Bank Jateng as many as 22 auditors. Sampling technique in this research is census sampling. The method of data collection used is questionnaire. The data analysis used are regression square linear and percentage descriptive analysis. There are three variables in this research which are regulation aspect, sharia resource development, and sharia audit.Result - The square linear regression analysis used SPSS for Windows Version 20 obtained the equation. The conclusion of this research is regulation toward the influence to the sharia audit, but sharia resource aspect is not. regulation and sharia resourch development toward the influence to the sharia audit.Implication - The suggestions for the next reseacher is multiply the sample and refference of research and choose Sharia Supervisory Board (SSB) as the respondent for get the relevant result.Originality - This research empirically examines the factors that influence the implementation of sharia audits at the Central Java Islamic bank. The type of research used is quantitative, because from a number of references found, the topic of sharia auditing that is widely studied is the level of concept with qualitative research type.]]>
<![CDATA[THE EFFECT OF REGIONAL ORIGINAL INCOME AND BALANCE FUNDING ON REGIONAL GOVERNMENT FINANCIAL PERFORMANCE ]]>
<![CDATA[Awwaliyah, Noor Farieda]]>;
<![CDATA[Agriyanto, Ratno]]>;
<![CDATA[Farida, Dessy Noor]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2019.1.1.3745
<![CDATA[Purpose - The purpose of the research was to determine the effect of local revenue and intergovernmental revenue on the financial performance of local government.Method - This research used Stewardship Theory. The method used is quantitative research method. The method of data analysis used is multiple linear regression analysis. This research used secondary data. The population in this research is the Regency in Central Java which consists of 29 regencies and 6 cities.Result - The results showed that first, local revenue had positive effect on financial performance of local government. Second, intergovernmental revenue had positive effect on financial performance of local government. Third, local revenue and intergovernmental revenue together had influence on financial performance of local government.Implication - The practical implication of this research is that the Regency Governments in Central Java are expected to reduce dependence on the central government by optimizing the potential of existing income sources to be able to further improve their financial performance.Originality - An originality of research is focused on two variables; regional original income and intergovernmental revenue and uses the measurement of independence index for the dependent variable. financing.]]>
<![CDATA[Backmatter (Author Guidelines, Acknowledgement, and Back Cover) ]]>
<![CDATA[Warno, Warno]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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<![CDATA[Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0 ]]>
<![CDATA[Arwani, Agus]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2020.2.2.6295
<![CDATA[Purpose - The aims to point out the challenges and expectations towards sharia accounting profession on zakat and waqf in facing the industrial revolution.Method - This research used a qualitative approach by systematically explaining various sources of literature. Â Result - The results of the research shows that the era of the Industrial Revolution 4.0 and Society 5.0 offers convenience and speed, making people turn into super fast and human-centered. Both professional and sharia accountants need a pattern of self-management on the basic functions of sharia accounting which will, in turn, increase the efficiency and effectiveness of their work and the results can be shown in real-time.Implication - Research implication shows that some companies have developed this because of the support gained from the adequate standardization of financial management processes and standardization information systems architecture and by the demands of the fourth-generation industry proving that crucial competencies are needed for sharia accountants of zakat and waqf.Originality - The research shows that Islamic accountants must understand Indonesian Financial Accounting Standard 109 on Zakat, Infaq and Sadaqah, and Indonesian Financial Accounting Standard 112 on Waqf which is based on information technology in the era of Industrial Revolution 4.0 and Society Era 5.0.]]>
<![CDATA[Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies ]]>
<![CDATA[Istifadah, Rikyan Ulil]]>;
<![CDATA[Senjani, Yayu Putri]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2020.2.1.4712
<![CDATA[Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating variable.Method - The study was conducted by survey method. The samples are amil zakat in Yogyakarta. Data analysis in this study applied multiple linear regression analysis with IBM SPSS version 22. The instruments were adopted from previous research.Result - The results of data analysis in this study show that there are positive influences between elements of diamond fraud (pressure, opportunity, rationalization, capability) on the fraud tendency (assets misappropriation) but personal ethics do not influence the fraud tendency. While the understanding of religiosity is able to moderate elements of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics.Implication - Future research can expand the object of research in several other provinces. In addition, fraud theory used is Fraud Diamond Theory. Whereas now there has been an increase in the cause of fraud, which is arrogance and evolved into Fraud Pentagon Theory, so that the next arrogance variable can be added as an independent variable.Originality - This reseacrh is still using samples in one province, and Amil Zakat sample was chosen as a sample because based on data submitted by BAZNAS.]]>
<![CDATA[Accounting treatment analysis of rahn tasjily financing ]]>
<![CDATA[Suhadak, Suhadak]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2019.1.1.3732
<![CDATA[Purpose - The purpose of this study was to describe the accounting treatment of rahn tasjily financing transactions carried out by BMT UGT Sidogiri Malang with PSAK 107 and the suitability of the transaction application with Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.Method - This study used descriptive qualitative method.Result - The research shows that the recognition and measurement of Ijarah transactions are in accordance with PSAK 107, but the presentation and disclosure are not appropriate. Recognition, measurement, and presentation of rahn tasjily financing transactions are in accordance with PAPSI, but the disclosure is not yet appropriate, and accordance with the application of Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.Implication - This study has an impact on the compliance of the institution in carrying out rahn tasjily financing of PSAK and Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.Originality - The focus of this study is the application of the determination and accounting treatment of Ijarah costs in rahn gold according to PSAK 107 and Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.]]>
