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Muhammad Istan
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Umea' Jurnal IAIN Curup Jl. Dr. Ak. Gani, No. 1, Dusun Curup, Curup Utara, Rejang Lebong, Bengkulu Indonesia
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INDONESIA
Disclosure: Journal of Accounting and Finance
Published by Institut Agama Islam Negeri Curup
ISSN : 27970531     EISSN : 28077423     DOI : http://dx.doi.org/10.29240/disclosure
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Disclosure: Journal of Accounting and Finance is a peer-reviewed journal published by Institut Agama Islam Negeri (IAIN) Curup, Indonesia twice a year (May and November). Disclosure: Journal of Accounting and Finance aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, Disclosure provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession.Disclosure accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. Disclosure accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 2, No 1 (2022)" : 6 Documents clear
Pengaruh Profitabilitas (ROA) dan Leverage (DER) Terhadap Nilai Perusahaan (Tobin’s Q) dengan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening Achmad Agus Yasin Fadli
Disclosure: Journal of Accounting and Finance Vol 2, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v2i1.4531

Abstract

The aims of this research is to examine (1) the inluence of profitability to the CSR (2) the inluence of leverage to the CSR (3) the inluence of profitability to the firm value (4) the inluence of leverage to the firm value (5) the inluence of CSR to the firm value (6) the inluence of profitabiluty to the firm value through CSR (7) the inluence of leverage to the firm value through CSR the manufacturing companies listed on the Indonesia Stock Exchange 2014-2018. The number of samples in the study were 18 compenies obtained using the purposive sampling method based on predetermined criteria. The data used is secondary data in the form of annual report in the periode 2014-2019 taken from the site www.idx.co.id. The data analysis technique used is descriptive statistic, classic assumption tests, multiple regression analysis tests and path analysis. The result of research showed that (1) profitability have a positive and significant impact on CSR (2) leverage have a positive and significant impact on CSR (3) profitability have a positive and significant impact on firm value (4) leverage have a positive and significant impact on firm value (5) CSR have a positive and significant impact on firm value (6) profitability have not effect on firm value through CSR (7) leverage have not effect on firm value through CSR
Financing to Deposit Ratio (FDR) Sebagai Intervening Variabel Terhadap Profitabilitas: Evidance Dari Bank Umum Syariah Tahun 2016-2019 Hendrianto Hendrianto
Disclosure: Journal of Accounting and Finance Vol 2, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v2i1.4568

Abstract

This study aims to prove empirically the effect of Net Performance Loan, Revenue Sharing on Return on Assets (ROA). The population in this study are 13 Islamic commercial banks that have been registered at IDX in 2016-2019. The sample was determined by using the porposive sampling method so that 54 samples were obtained. The data used is secondary data obtained from the IDX gallery. The hypothesis in this study was tested using path analysis to determine the direct and indirect effects of the independent variables used on the dependent variable. The results of this study indicate that partially BOPO has a significant effect on FDR, while ROA proxied by ROA has an insignificant effect on income. CAR has a significant effect on FDR, while CAR proxied by ROA has an insignificant effect on Revenue. FDR proxied by ROA has no significant effect on Revenue. NPF has no effect on FDR, while NPF as proxied by ROA has a significant effect on Revenue.
Problematika Alokasi Dana Zakat di Baitul Mal wa Tamwil untuk Mengatasi Non Performing Financing Suryati Suryati; Dini Rahmayanti; Yana Suryana
Disclosure: Journal of Accounting and Finance Vol 2, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v2i1.4551

Abstract

This paper emerged with the circulation of news and controversy regarding the cases of BMTs trying to solve the problem of non-performing financing (NPL) by utilizing the distribution of zakat funds. This research aims to analyzing nonperforming loan mambers at BMT who is categorize as a gharimin. This research is a type of descriptive research with qualitative methods. The data analysis technique used inductive technique. Data analysis is used to examine and find views of sharia law regarding the use of zakat funds for financing problem financing for BMT customers. The principle of permissibility or permissible is used as an analytical knife to study and find answers to the formulation of the problem. Based on the results of the analysis, both classical and contemporary fiqh views allow the distribution of zakat funds to cover non-performing financing provided that the customer meets the requirements to be considered as gharimin and does not oppress those who have entrusted their zakat funds to BMT. However, in reality the financing experienced by many BMTs is mostly due to the bad behavior of the customers themselves and poor business management. This is what often causes the unwillingness of people who have entrusted their zakat funds to BMT on the grounds that BMT is not trustworthy in distributing zakat.
Pengaruh Penerapan Sistem E-Filling Terhadap Kepatuhan Pelaporan SPT Tahunan Tenaga Kependidikan Orang Pribadi di Universitas Islam Indonesia Inas Khairunnisa; Muhamad Mukhsin; Andy Matalatta
Disclosure: Journal of Accounting and Finance Vol 2, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v2i1.4629

Abstract

This study aims to determine the effect of implementing the e-filling system on individual taxpayer compliance at the Islamic University of Indonesia. This study uses primary data by distributing questionnaires to Universitas Islam Indonesia (UII) education staff employees who have a TIN and have used e-filling. The research sample is 78 individual taxpayers. The results showed that the implementation of the e-filing system had a significant effect on taxpayer compliance. This study suggests to the Directorate General of Taxes to simplify the e-filing system because many taxpayers find it difficult to use the system and are expected to further socialize the procedures for using e-filing
Pengaruh Good Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII) Muhamad Mukhsin; Mesi Herawati
Disclosure: Journal of Accounting and Finance Vol 2, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v2i1.4530

Abstract

The realization of the tax amnesty in 2016 made Indonesia ranked first in the practice of implementing tax amnesty in the world, but on the other hand there are still many companies that have not complied with tax payments. Good corporate governance should take an important role in minimizing tax avoidance practices. This study aims to examine the effect of Good Corporate Governance on tax avoidance. Good Corporate Governance is proxied by Institutional Ownership, Independent Board of Commissioners, Audit Committee and Company Size, while Tax Avoidace is proxied by Current Effective Tax Rate with the object of research being companies listed in the Jakarta Islamic Index (JII). This research is a quantitative research using regression analysis method. The regression results explain that; Institutional ownership has a significant positive effect on tax avoidance (0.0212 < 0.05), the Board of Independent Commissioners has no significant effect on tax avoidance (0.8451 > 0.05), the Audit Committee has a significant negative effect on tax avoidance (0.0498 < 0.05), Company Size has a significant positive effect on tax avoidance (0.0011 < 0.05).
The Effect of Murabahah and Mudharabah Financing on Non Performing Financing (NPF) at Bank Syariah Indonesia Amimah Qodari; Sineba Arli Silvia
Disclosure: Journal of Accounting and Finance Vol 2, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v2i1.4999

Abstract

This study aims to analyze the effect of murabahah and mudharabah financing on non-performing financing (NPF) of Bank Syariah Indonesia before and after the merger. This study examines the effect of murabahah and mudharabah financing variables on non-performing financing (NPF). The population used in this study are Islamic banks that have merged, namely BNI Syariah, BRI Syariah, and Bank Syariah Mandiri for the period 2017-2021. The sample used in this study is BSI which publishes an annual report in the 2017-2021 period. This research data is secondary data, which was obtained from the website of Bank Syariah Indonesia which became the research sample. While the data analysis method used is multiple linear regression analysis. The results of this study indicate that the murabahah and mudharabah financing variables have an influence on the NPF of 5.4% with a significance level of 0.532. Partially, the murabahah financing variable has an effect and is significant on the NPF of Indonesian Islamic Banks (0.915 > 0.050) and the mudharabah financing variable has a significant effect on the NPF of Indonesian Islamic Banks (0.304 > 0.050).

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