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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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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 27 Documents
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PERSEPSI PELAKU USAHA MIKRO DALAM MEMILIH PRODUK MURABAHAH BANK ACEH SYARIAH DI KOTA LHOKSEUMAWE Musrizal, Musrizal; Mukhlis, Mukhlis; Nova, Nova; Zuhra, Fatimah
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 2 (2020): ISCAN Vol. 2 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i2.934

Abstract

This study aims to determine the perceptions of micro-entrepreneurs towards Bank Aceh Syariah murabahah products in Lhokseumawe City. This research was conducted using quantitative descriptive research methods. The population is all micro business actors in the city of Lhokseumawe, amounting to 1,782. The sample in this study were 178 respondents. Primary data collection was carried out using a google form questionnaire which was distributed through the WhatsApp group covering four districts. The perception of business actors towards Murabahah Bank Aceh Syariah is good. This can be seen from the behavior of business actors / respondent behavior which is influenced by the faktor of education level, most of them are undergraduate, Islamic culture factors, experience factors and percentage of profit from the original price. A stimulus from knowledge will produce a perception as a feedback from the stimulus.The results of this study found that business actors use the services of aceh sharia bank with murabahah products based on the agreed profit margin which is lower than conventional bank interest. Keywords: Perception, Education, Experience, Culture, Murabaha. Abstrak Penelitian ini bertujuan untuk mengentahui persepsi pelaku usaha mikro terhadap produk murabahah Bank Aceh Syariah di Kota Lhokseumawe. Penelitian ini dilakukan dengan menggunakan metode penelitian deskriptif kuantitatif. Populasinya adalah seluruh pelaku usaha mikro Kota Lhokseumawe yang berjumlah 1.782. Sampel dalam penelitian ini adalah 178 responden. Pengumpulan data primer dilakukan dengan kuesioner google form yang disebarkan melalui group whatsapp yang meliputi empat kecamatan. Persepsi pelaku usaha terhadap Murabahah Bank Aceh Syariah adalah baik. Hal ini dapat terlihat dari perilaku pelaku usaha/ perilaku responden yang dipengaruhi oleh faktor tingkat pendidikan sebagian besar strata satu/ S1, faktor budaya islam, faktor pengalaman serta faktor persentase keuntungan dari harga asal. Stimulus dari pengetahuan akan menghasilkan persepsi sebagai umpan balik dari stimulus tersebut. Hasil penelitian ini menemukan bahwa pelaku usaha menggunakan jasa bank aceh syariah dengan produk murabahah tersebut berdasarkan margin keuntungan yang disepakati lebih rendah daripada bunga bank konvensional. Kata kunci: Persepsi, Pendidikan, Pengalaman, Budaya, Murabahah.
PENGARUH MODAL DAN LUAS LAHAN TERHADAP PENDAPATAN PETANI KOPI DI DESA LEWA JADI, KECAMATAN BANDAR, KABUPATEN BENER MERIAH Daini, Ratna; Iskandar, Iskandar; Mastura, Mastura
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 2 (2020): ISCAN Vol. 2 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i2.940

Abstract

The purpose of this research is to examine the capital effect and land area toward the coffee farmers income in Lewa Jadi Village, Bandar District, Bener Meriah Regency. This research based on quantitative approach. The sampel used is the communities of coffee farmers who the coffee ground about 73 respondents. The primary data as the instrument of collecting data utilized in this study. The primary data is obtained by distributing questonnaires to the coffee farmers. The data analysis used in this study is multiple linear regression test, classic assumption test, multicoliniarity test, heterokedasticity test, determinant test, T test, F test with spss version 16. The result of study shows that the variable of capital has the possitive and significant effect toward the coffee farmers income in Lewa Jadi Village, Bandar District, Bener Meriah Regency. Next, the variable of land area has the possitive and significant effect too on the income of coffee farmers in Lewa Jadi village, Bandar District, Bener Meriah Regency. Keywords: Capital, Land area, Income. Abstrak Penelitian ini bertujuan untuk menguji pengaruh Modal dan Luas Lahan Terhadap Pendapatan Petani Kopi di Desa Lewa Jadi Kecamatan Bandar Kabupaten Bener Meriah. Metodelogi yang digunakan adalah pendekatan kuantitatif.Sampel yang digunakan adalah masyarakat petani kopi yang mempunyai lahan kopi sebanyak 73 responden.Instrumen pengumpulan data menggunakan data primer. Data primer diperoleh dengan cara penyebaran angket (kuisioner) kepada petani kopi. Analisis data yang digunakan pada penelitian ini adalah uji regresi linear berganda, uji asumsi klasik, uji multikoleniaritas, uji heterokedastisitas, uji determinan, uji T, uji F dengan bantuan SPSS versi 16.Hasil penelitian yang dilakukan menunjukan bahwa variabel modal berpengaruh positif dan signifikan terhadap pendapatan petani kopi di Desa Lewa Jadi Kecamatan Bandar kabupaten Bener Meriah. Dan variabel luas lahan berpengaruh positif dan signifikan terhadap pendapatan petani kopi di Desa Lewa Jadi Kecamatan Bandar Kabupaten Bener Meriah. Kata Kunci: Modal, Luas Lahan, Pendapatan.
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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