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Ali Muhayatsyah
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muhayatsyah@iainlhokseumawe.ac.id
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iscan@iainlhokseumawe.ac.id
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Sekterariat Jurnal J-ISCAN, Gedung Fakultas Ekonomi dan Bisnis, Lantai 2, IAIN Lhokseumawe Jl. Medan-Banda Aceh, Km. 275 No. 1 Buket Rata, Alue Awe Kecamatan Muara Dua, Kota Lhokseumawe, Provinsi Aceh. Kode Pos 24351
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INDONESIA
J-ISCAN : Journal of Islamic Accounting Research
Published by Institut Agama Islam Negeri Lhokseumawe
ISSN : 27215474     EISSN : 27750507     DOI : -
Core Subject : Religion, Economy, Science, Education, Social,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences
J-ISCAN: Journal of Islamic Accounting Research is a scientific journal managed by the Islamic Accounting Study Program, Faculty of Islamic Economics and Business, IAIN Lhokseumawe. This journal publishes research results conceptually and technically related to the scope of Islamic Economics with a concentration in the field of Islamic Accounting. The J-ISCAN Journal is published twice a year, in June and December, the first issue of June 2019. The journal publishes state-of-art papers in fundamental theory, experiments and simulation, as well as applications, with a systematic proposed method, sufficient review on previous works, expanded discussion and concise conclusion. As our commitment to the advancement of science and technology, the J-ISCAN Journal follows the open access policy that allows the published articles freely available online without any subscription.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol 3 No 1 (2021): J-ISCAN Vol. 3 No. 1 January-June 2021" : 5 Documents clear
PERAN OTORITAS JASA KEUANGAN CIREBON PADA PERLINDUNGAN KONSUMEN FINANCIAL TECHNOLOGY LENDING Bakhri, Syaeful; Layaman, Layaman; Alfan, Muh Iqbal
J-ISCAN: Journal of Islamic Accounting Research. Vol 3 No 1 (2021): J-ISCAN Vol. 3 No. 1 January-June 2021
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v3i1.1108

Abstract

The Financial Services Authority (itself is an institution that is independent and free from interference from other parties, which has the functions, duties and authority of regulation, supervision, inspection and investigation. Consumers themselves are one of the unimportant in running their business. From the government, they act really how to support customers with challenges faced by consumers, in terms of consumer financial services protection, the Financial Services Authority (OJK) and the government's extension of the peer to peer lending. The method used in this research is qualitative by using normative juridical. Data collection techniques were carried out using the triangulation method with observation, interviews and documentation. The efforts of the financial authorities related to consumer protection are already good with SATGAS Investment Alert, fintech emergency numbers, but it is still has not been maximized and needs to be increased again. The community itself still believes that applications with four or more stars and good reviews are official applications.
ANALISIS PERENCANAAN DAN PENGENDALIAN DALAM PENCAIRAN DANA PADA PENGADAAN ALAT-ALAT KEDOKTERAN PADA DINAS KESEHATAN KOTA LHOKSEUMAWE Maulina, Isra
J-ISCAN: Journal of Islamic Accounting Research. Vol 3 No 1 (2021): J-ISCAN Vol. 3 No. 1 January-June 2021
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v3i1.1138

Abstract

Good management will provide a reference or description of how the health office is managed in a transparent manner, there is independence, accountability, and there is responsibility and fairness so that financial performance at the lhokseumawe city health office can be achieved in accordance with the vision and mission of the health office. This study aims to determine how the process of implementing planning and control in the disbursement of funds for the procurement of medical equipment at the health office of lhokseumawe city. This research uses a qualitative approach with descriptive and analysis. Data collection in this study was carried out through interviews and documentation. Interviews were conducted with related parties and knew about the disbursement of funds for the procurement of goods / services at the lhokseumawe city health office in 2011. The results obtained indicate that the control planning process in disbursing funds for the procurement of medical devices in the lhokseumawe city health office in 2001 has not fully used the applicable rules so that the implementation of goods/ services is not in accordance with the reality and expectations of the community in general. This is evidenced by the delay in the distribution of medical devices at the puskesmas and the absence of an official report on the receipt of goods while the disbursement of funds was carried out 100%. This condition gave birth to a financial management system that was not transparent and accountable.
ANALISIS RETURN ON INVESTMENT (ROI) UNTUK MENILAI KINERJA KEUANGAN PADA PT. MITRA INVESTINDO, Tbk. Hardiansyah, Dedy; Nurhayati, Nurhayati
J-ISCAN: Journal of Islamic Accounting Research. Vol 3 No 1 (2021): J-ISCAN Vol. 3 No. 1 January-June 2021
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v3i1.1143

Abstract

The purpose of this study is to find out how much Return On Investment (ROI) is to assess the financial performance of PT Mitra Investindo, Tbk. This type of quantitative descriptive research uses secondary data. Data collection techniques are documentation and literature study. Research population for 22 years from the start of listing on the Indonesia Stock Exchange 1997-2019. Then a sample of 10 years from 2010-2019 with purposive sampling technique. The data analysis technique used statistical analysis with a one-sample t-test. The results showed that the Return On Investment (ROI) to assess the financial performance of PT Mitra Investindo, Tbk was in a bad condition because it was less than 30% of the expected.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH BARAT Lastri, Surna; Yunina, Fitri; Masriani, Masriani
J-ISCAN: Journal of Islamic Accounting Research. Vol 3 No 1 (2021): J-ISCAN Vol. 3 No. 1 January-June 2021
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v3i1.1147

Abstract

This study aims to analyse factors that influence financial report quality. Data collection was done using a questionnaire in Regional Financial Management Agency Aceh Barat District. The population was employee at the finance department. The data were analysed using multiple logistic regression. The result shows that employment of financial accounting standards (FAS) and government employee competencies are partially and simultaneously influence the quality of the financial report.
PROFITABILITAS PADA PERUSAHAAN SYARIAH DI DAFTAR EFEK SYARIAH Baining, Mellya Embun; Aryani, Lusiana
J-ISCAN: Journal of Islamic Accounting Research. Vol 3 No 1 (2021): J-ISCAN Vol. 3 No. 1 January-June 2021
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v3i1.1151

Abstract

The purpose of this study was to determine the effect of cash turnover, inventory turnover and total asset turnover on profitability in Islamic companies in the list of sharia effects in the consumer goods industry sector in 2019. This study uses independent variables, namely cash turnover, inventory turnover and total asset turnover. The dependent variable is profitability. The data used in this study are secondary data, namely in the form of financial reports of Islamic companies in the consumer goods industry sector in 2018 and 2019. The year 2018 is used to compare 2019. This research is descriptive with a quantitative approach. Statistical mode using multiple linear regression analysis, t test, f test, and coefficient of determination analysis. The results of this study indicate that cash turnover and total asset turnover have an effect on profitability. Inventory turnover has no effect on profitability. By using the F test, it is found that the independent variable has a simultaneous influence on the dependent variable. The calculation of the coefficient of determination shows that all independent variables, namely cash turnover, inventory turnover and total assets turnover can explain the profitability variable of 36.7%, the remaining 63.3% is influenced by other variables not examined in this study.

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