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Jurnal Akuntansi dan Audit Syariah (JAAIS)
Published by Institut Agama Islam Negeri Pekalongan
ISSN : 27756270     EISSN : 27758443     DOI : https://doi.org/10.28918/jaais
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Audit Syariah (JAAiS) is an journal providing authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industries. ISSN Print is 2775-6270 and ISSN Online is 2775-8443. We publish original research papers, review articles and case studies focused on Islamic Accounting and Auditing as well as related topics. All papers are peer-reviewed by at least two reviewers. Jurnal Akuntansi dan Audit Syariah (JAAiS) released on a regular basis (every six months, on June and December). Jurnal Akuntansi dan Audit Syariah (JAAiS) is published and printed by Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 42 Documents
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Faktor Internal dan Ekternal yang Mempengaruhi Underpricing Saham Ketika IPO di DES Lala Amalia; Nur Fani Arisnawati
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i1.4074

Abstract

This empirical research was needed to find out the effect of the Earning Per Share,Underwriter Repuation, Inflation, and the exchange rate (Rupiah to US Dollar) onunderpricing of the stock at the time of initial public offering in Syariah Stock List inthe periode time of 2017-2019. The data analysis technique was a multiple linierregression. The result of this reserch showed that simultaneous Earning Per Share,Underwriter Repuation, Inflation, and the exchange rate have a significant effect onstock underpricing. Partially, Earning Per Share has a significant negative effect tounderpricing, Underwriter Reputation doesn’t have a significant negatife effect tounderpricing, Inflation doesn’t have a significant positive effect to underpricing, andThe Exchange Rate has a significant positive effect to underpricing.
Corporate Social Responsibility, Profitabilitas dan Ukuran Perusahaan: Sebuah Hubungan Dependensi Hayu Wikan Kinasih; Wikan Isthika; Tita Fi’lia Amartiwi
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i1.4098

Abstract

This study aims to examine the influence of profitability and company size onCorporate social Responsibility (CSR). CSR measurements are carried out using theCSR costs incurred by the company. The object of research is manufacturingcompanies listed on the IDX in 2016-2019. By using purposive sampling, weobtained 140 observations. To prove whether there is an influence betweenprofitability and company size on CSR, multiple linear regression analysis is used.The test results show that profitability and company size have an effect on CSR
Pengaruh Volume Perdagangan, Laba Akuntansi, dan Profitabilitas Terhadap Return Saham Syariah Dimoderasi Pengungkapan ISR Murtaza, Ani; Aryani, Alvita Tyas Dwi
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 2 (2021): December 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (768.474 KB) | DOI: 10.28918/jaais.v2i2.4493

Abstract

The level of profit obtained by investors on a stock investment that they dois known through stock returns. A stock return can be influenced by severalfactors, one of which is the trading volume of its shares, the level of profit thatcan be known through the company's performance by analyzing accountingprofits and the level of Return on Equity (ROE). In addition to this, the disclosureof Islamic Social Reporting (ISR) activities can have an impact on the company inthe future. The populations in this research are companies listed in JakartaIslamic Index (JII) in period of 2016-2019. The sampling technique was carriedout using purposive sampling method and based on the criteria that had beencarried out, the number of samples obtained was 12 samples of companies.Testing the research hypothesis used multiple linear regression analysistechniques and Moderating Regression Analysis (MRA) with the help of SPSS 21software. The results of this study indicate that the variables (1) trading volumehas an effect and significant on sharia stock returns (2) accounting profit has noand no significant effect on sharia stock returns (3) Profitability proxied byReturn on Equity (ROE) has no and no significant effect on sharia stock returns(4) ISR disclosure is not able to moderate the effect of trading volume, accountingprofit and profitability on sharia stock returns.
Faktor Internal dan Ekternal yang Mempengaruhi Underpricing Saham Ketika IPO di DES Amalia, Lala; Arisnawati, Nur Fani
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (972.565 KB) | DOI: 10.28918/jaais.v2i1.4074

Abstract

This empirical research was needed to find out the effect of the Earning Per Share,Underwriter Repuation, Inflation, and the exchange rate (Rupiah to US Dollar) onunderpricing of the stock at the time of initial public offering in Syariah Stock List inthe periode time of 2017-2019. The data analysis technique was a multiple linierregression. The result of this reserch showed that simultaneous Earning Per Share,Underwriter Repuation, Inflation, and the exchange rate have a significant effect onstock underpricing. Partially, Earning Per Share has a significant negative effect tounderpricing, Underwriter Reputation doesn’t have a significant negatife effect tounderpricing, Inflation doesn’t have a significant positive effect to underpricing, andThe Exchange Rate has a significant positive effect to underpricing.
The Formulation of Islamic Accounting Views In Syekh Siti Jenar Nusantara Sufism Arwani, Agus
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 1 No 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (747.912 KB) | DOI: 10.28918/jaais.v1i1.3241

Abstract

This study aims to analyze islamic accounting evolved through two approaches believed to exist items, namely theoretical philosophical and pragmatic / practical schools. Especially for theoretical philosophical flow there is a unique perspective in the effort to design the character of the financial statements of Islamic accounting in the view of Siti jenar in the framework of Nusantara Sufism . This article is a focus literature method, although initially rarely noticed in qualitative research methodologies. .It is Necessary aspects of ethics in the accounting value Refers to the philosophy of manunggaling kawulo gusti meaningful value based accounting in Islamic studies and the Lord be the ultimate goal and Become the ultimate goal of human life. With Siti jenar concept based manunggaling kawulo gusti, then accounting capitalists will not exist, otherwise the concept of accounting profit According to the teachings of Islam would be more readily accepted by the Muslim community.Accounting growing niche to be dominated by the capitalists, this accounting value is no longer free. As modern accounting concepts currently very thick with the feel EGOMAU (egoistic, materialistic, and utility) that emphasizes consideration and achievement of the company's profit figures that can not be denied again, capitalist accounting help Prevent the crisis.
Economical Order Quantity, Safety Stock, dan Reorder Point pada Raw Inventory Ismail, Juniaty
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 2 (2021): December 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.363 KB) | DOI: 10.28918/jaais.v2i2.4330

Abstract

This research was conducted with the aim to find out how the management ofinventories of raw materials in UKM FM in times of scarcity and rising rawmaterial prices. The difference between this study and previous studies is thatthe focus of the research is on small and medium enterprises that do notunderstand how to properly manage raw materials. In this study the authorswere directly involved in the observation and interview, so that the datacollected is completely accurate according to research needs. The steps of datacollection including observation, interviews and documentation. The dataanalysis technique used is descriptive qualitative method with EOQ analysis.The results showed that UKM FM in producing its products primarily shreddedfish often run into obstacles that the scarcity of raw materials of fish when theweather is bad, so the level of demand for such raw materials as well asproduction processes become inhibited. Moreover, scarcity of raw materials thatcontributed to rising prices of raw materials and consequently also influence theselling prices come down in consumer demand. To overcome this, the UKM FMdo it with EOQ Analysis, Safety Stock and Reorder Point approach.
The Effect of Islamic Social Reporting (ISR), Leverage and Institutional Ownership on Firm Value and Profitability Arifin, Syamsul; Yaqin, Abdullah; Dinia, Kur’aini Nur
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 1 No 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (718.108 KB) | DOI: 10.28918/jaais.v1i1.3484

Abstract

This study focuses on knowing the effect of Islamic social reporting (ISR), leverage and institutional ownership on firm value and profitability with the following issues: 1) whether there is an effect of Islamic social reporting on corporate profitability. 2) is there an effect of Islamic social reporting on firm value. 3) whether there is an effect of leverage on corporate profitability. 4) whether there is an effect of leverage on firm value. 5) whether there is an effect of institutional ownership on corporate profitability. 6) whether there is an effect of institutional ownership on firm value. The research is a quantitative study using a population of Sharia commercial banks in Indonesia. This study uses purposive sampling technique which then gets five Sharia commercial banks. The results showed that Islamic social reporting (ISR) has a positive effect on both profitability and firm value. Meanwhile, both institutional ownership and leverage only affect profitability
Faktor-Faktor yang Mempengaruhi Kualitas Audit dengan Independensi Auditor sebagai Moderasi Alviani, Anita Wahyu; Rahman, Taufikur
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 2 (2021): December 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.677 KB) | DOI: 10.28918/jaais.v2i2.4491

Abstract

This study aims to determine the effect auditors competence, objectivity, religiosity to audit quality with auditors independence as the moderating variable of the auditors of Inspektorat Kabupaten Wonogiri, Semarang, dan Kota Salatiga. The analitycal methods used are the research instrument test, descriptive statistical test, multiple regression test, T test, F test, R2, classical assumption test, and MRA. The data was processed using IBM Statistics SPSS version 23. The results showed that the auditors competence variable had no effect on audit quality. The objectivity variable partially has a positive and significant effect on audit quality. The religiosity variable partially has a positive and significant effect on audit quality.The result of the MRA test indicate that auditor independence can moderate the effect of auditor competence, objectivity, and feligiosity on audit quality.
Analisis CAPM Dalam Pembentukan Portofolio Optimal Pada Jakarta Islamic Indeks Saat Resesi Di Indonesia Kurniawan, M. Arif; Suci, Rafita Vani Eka
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.745 KB) | DOI: 10.28918/jaais.v2i1.4086

Abstract

The purpose of this study is to determine the optimal portfolio formation usingcapital asset pricing model analysis, besides that this study also calculates theproportion of funds in each company's stock and calculates the amount of realizedreturn and expected return as well as portfolio risk. The research design usedquantitative descriptive analysis. The population of this research is stocks that areincluded in the Jakarta Islamic Index (JII) during the recession in Indonesia,namely November 20, 2020 to May 31, 2021. By using the purposive samplingmethod in determining the sample criteria and obtained a number of 29 companiesas research samples. The method in forming the optimal portfolio uses the capitalasset pricing model. The results of the research are 29 companies that fall into theoptimal stock category, there are 12 companies including MDKA, JPFA, ANTM,TKIM, SCMA, EXCL, UNTR, AKRA, MNCN, CPIN, TLKM, PTPP and other sharesthere are 17 stocks that are not included in optimal stock category. Calculationsusing the CAPM method obtained a CAPM value of 0.01708 which means that thevalue of the rate of return on an asset in a company incorporated in the JakartaIslamic Index for the research period is 0.01708 with a market variance of 0.00062and a portfolio variance of 1.13500.
Analisis Crowdfunding Untuk Anak Perspektif Akuntansi Syariah (Studi Pada Nucare.id) Arkham Mubtadi, Novendi; Gunawan, Ade
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 1 No 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (586.568 KB) | DOI: 10.28918/jaais.v1i1.3292

Abstract

The purpose of this study is to analyze crowdfunding programs for children in the perspective of sharia accounting. This research uses qualitative research with a case study approach. The sampling technique in this study used purposive sampling by taking existing programs on the NUcare.id site with 21 populations and 6 samples obtained. The results of this study are the crowdfunding program for children on NUcare.id which is campaigned by Nahdlatul Ulama is in accordance with the perspective of sharia accounting, which meets all aspects of Sharia Enterprise Theory. While the effectiveness of each program has not been effective because the percentage is less than one percent compared to the total donation target. Suggestions for the next researcher are the need for more in-depth analysis related to crowdfunding for children by adding data collection techniques in the form of in-depth interviews to stakeholders who are more technical in implementing the program so that the data produced is more accurate.

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