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Jurnal Akuntansi dan Audit Syariah (JAAIS)

JAAiS
Website

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 56 Documents

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Pengaruh Solvabilitas, Likuiditas, dan Profitabilitas terhadap Nilai Perusahaan Prasetyo, Yoyok; Ernawati, Nani; Hakim, Ahmad M Ryad S; Sugianto, Deris
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 2 (2021): December 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Corporate Value Is the investor's perception of the level of success of the company which is reflected in the stock price. The higher the value of the company, the greater the prosperity received by shareholders. This study aims to determine the effect of Solvency, Liquidity and Profitability on the Company Value of the property and real estate sector listed on the Indonesia Stock Exchange in the 2015-2019 Period. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange in the 2015-2019 period, amounting to 75 companies. Based on the sampling technique with purposive sampling obtained a sample of 16 companies. Data collection techniques use the documentation of financial statements published on the official website of the Indonesia Stock Exchange, www.idx.co.id. The analysis technique used is panel regression. The results of this study indicate that: (1) Solvency is not impacted on firm value, with a significance value of 0,1008>0.05 (2) Liquidity is not impacted on Firm Value, with a significance of 0,5810>0.05 (3) Profitability is not impacted on Firm Value, with significance of 0,3354>0.05 (4) Solvency, Liquidity, and Profitability affect the Value of the Company with a probability of 0,000 with an R2 of 85,90%.

Financial Distress Dan Audit Report Lag Pada Masa Pendemi Covid-19 Sabella, Rizki Fani; Alfizahri, Nanda; Izfahany, Fahilla
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

This research intends to analyze the impact of financial distress on audit report lagof the main board stock companies on the Indonesia Stock Exchange (IDX) duringthe Covid-19 pandemic. This research is about all entities listed in IDX are includedin the main stock listing board. Observations were made using secondary data inthe form of annual financial reports for 2020 on mainboard stock companiescollected from the official website of the Indonesia Stock Exchange (IDX)www.idx.com. The sample consists of 8 mainboard stock companies appointedthrough random sampling techniques. The classic assumption test is used inanalyzing the data and simple regression analysis was used through the IBM SPSS26 application to analyze the hypothesis. The results of statistical tests arefinancial distress has a positive impact on audit report lag during the covid-19pandemic. The Covid-19 pandemic has an impact on the decline in companyfinancial stability and makes the company experience financial difficulties whichmake the company's audit risk high so that it has an impact on the duration offinancial statement examination required by auditors.

The Effect of Financial Performance, Fraudulent Statement and Company Size on Costs of Equity Mutmainah, Ina
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 1 No 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

The Company will determine the capital to be spent to make their investment. Capital needed costs called cost of capital as a consequence of the company's capital gains that can come from both internal and external . The capital costs incurred by the company is closely linked with the risk of errors in financial reporting information. This study tries to analyze the influence of the profitability, leverage, fraudulent statement, company size, on the cost of equity. The research was conducted during the period 2016-2018 in the manufacturing companies listed in Indonesia Stock Exchange. Researchers collected data by technical documentation which is currently processing using SPSS 23. By purposive sampling, researchers have collected 45 samples from 15 manufacturing companies that fit the criteria of research. The analytical method used is multiple linear regression with classical assumption including normality test, multicollinearity, heterokedasitas, and autocorrelation. The dependent variable is the cost of equity, and the independent variable is profitability, leverage, fraud, company size. From these results, profitability, leverage, fraud, company size, effect simultaneous to the cost of equity in manufacturing companies in the period 2016-2018. Partially, company size and profitability of a significant effect on the cost of equity, while fraud and leverage do not significantly affect the cost of equity in the companies listed in Indonesia Stock Exchange 2016-2018

Faktor-Faktor yang Mempengaruhi Auditor Switching dengan Financial Distress sebagai Moderasi Pitaloka, Herninda; Guritno, Agung
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 2 (2021): December 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

This study aims to determine the Effect of KAP Reputation, Previous Year's Opinion and Firm Growth with Financial Distress as a Moderating Variable in Companies Listed in the Indonesian Sharia Stock Index (ISSI) 2019. The method of data collection is to collect annual financial reports (annual report) on IDX. and the company's official website. Obtained a sample of 280 companies with purposive sampling technique. The data was processed with IBM Statistics SPSS version 23. The analysis included descriptive statistical tests, model feasibility tests, classification matrix tests, the formation of logistic regression functions, partial parameter significance tests, simultaneous parameter significance tests, coefficients of determination tests and MRA tests. The results showed that the reputation of the KAP and the opinion of the previous year partially gave a positive and significant effect on auditor switching. The MRA test shows that financial distress cannot moderate KAP's reputation, previous year's opinion, and firm growth on auditor switching.

Peran Profitabilitas Dalam Memoderasi Tax Avoidance: Dilihat dari Ukuran Perusahaan Pertambangan di Indonesia Oktafiyani, Melati; Permana, Cahya Bagus
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Tax avoidance is an action designed to reduce the amount of tax required by the corporation. However, the agency theory is that opportunistic managers may reduce tax obligations through complex transactions, allowing them to evade or pursue their own interests. Hence, the need to examine the relationship between firm size, profitability, and tax avoidance is evident. This study aims to assess empirical relationships using a sample of mining listed companies in IDX over the period 2014 to 2019, using moderated regression analysis. The findings indicate that firm size affects the tax avoidance, but this relationship is not moderated by profitability.

Analisis Penggunaan Teknologi Informasi dan Komunikasi Untuk Pelaporan Informasi Lembaga Amil Zakat (Studi Kasus LAZ di Pekalongan) Kurniawan, Pratomo Cahyo; Nurhidayah, Tri; Azizah, Devi Nur
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

The Amil Zakat Institution (LAZ) in its development of digital technology is expectedto provide accountability and transparency which includes presenting non-financialand financial information through information technology, namely using internetmedia. This study aims to describe the use of the internet in the form of websitesand social media in reporting information by LAZ in Pekalongan. Method researchapproach used in this research is descriptive qualitative research. The object of theresearch is the LAZ website and social media in Pekalongan. The way of collectingdata is collected by the method of documentation and observation. Then, the datawas analyzed by content analysis. The results of the research analysis show thatthe LAZs include LAZ Alummah, LAZIS MU Pekalongan, LAZIS NU Pekalongan andLAZ Central Java have used websites and social media well, websites and socialmedia are used for internet reporting, namely non-financial information. Thewebsite is used to convey organizational profiles, product information and otherimportant information that can be useful for donors or muzakki. Social media hasnot been used actively on twitter, facebook but on social media instagram andyoutube it has been used actively. In short, interaction with muzakki through socialmedia needs to be done as much as possible or enhanced by LAZ.

EFisiensi Biaya pada Badan Amil Zakat Nasional (BAZNAS) dalam Tinjauan Akuntabilitas Islam Embuningtiyas, Sandra Sukma; Mashudi, Mashudi
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 1 No 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

The purpose of this study is to measure the performance of the National Zakat Agency (BAZNAS) by using financial ratio analysis in this case cost efficiency in the Islamic accountability review. This research uses a combination of qualitative and quantitative methods. Data collection was carried out by means of documentation. The data analysis method used is an inductive and deductive frame of mind. Secondary data obtained through the baznas.go.id website regarding BAZNAS financial reports for the years 2012-2019. The results showed that the efficiency level of BAZNAS using the Operational Cost Ratio to Total Amil Rights obtained efficient results, then the efficiency level of BAZNAS using the Operational Cost to Total Collection ratio obtained efficient results, but the efficiency level of BAZNAS using the Ratio of Human Resources Costs to Total Collections resulted in inefficient. Suggestions for BAZNAS should pay more attention to the problem of cost efficiency in terms of Islamic accountability, namely accountability to Allah SWT, accountability to fellow humans, and accountability to nature.

Link and Match : Sinkronisasi Pembelajaran Akuntansi Vokasi dengan Karir Akuntan Era Society 5.0 Dewiyanti, Sarah; Julaytenth, Muhammad Abdi Munsyii; Rohana, Sinar; Siregar, Hilda Octavana
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 2 (2021): December 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Vocational accounting education is education that prepares students andstudents to become reliable accountants in the future. By prioritizing the focus ofpractice-based learning rather than theory, vocational accounting graduatesboth at the vocational and diploma level are believed to make a majorcontribution to the progress of the nation. However, in its implementation thereare still many cases of learning in the field of accounting that do not support theneeds of the world of work, especially in the era of society 5.0. This study aimsto analyze the synchronization of vocational accounting learning with the needsof the workforce in the era of society 5.0 and the concept of vocationalaccounting learning that is in accordance with the needs of the workforce in theera of society 5.0. This research is a type of descriptive qualitative research. Thesubjects of this research are students majoring in accounting, while the object ofthis research focuses on the Special Region of Yogyakarta. The results of thisstudy are that there is a lack of synchronization of accounting learning inseveral vocational schools and universities with the needs of the businessworld/industrial world which are increasingly leading to the era of society 5.0.The government is now increasingly concerned with vocational education withthe link and match program initiated by the Director General of VocationalEducation so that there is a need for a learning curriculum that is closely relatedto the needs of the business world/industrial world.

Kinerja Keuangan Bank Sebelum dan Sesudah Konversi ke Bank Syariah (Studi Pada Bank NTB Syariah) Fahdiansyah, Restu
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

This study aims to determine how the impact of the conversion process of BankNTB Syariah which was previously a conventional bank on the financialperformance of Bank NTB Syariah, by comparing the financial performance beforeand after the conversion process is carried out. The approach used in this study isa descriptive qualitative method with financial statement analysis techniques toanswer research questions, by comparing the liquidity ratio (Loan to Deposit Ratio)and the profitability ratio (Return on Assets and Return on Equity) before and afterconversion. The data used in this study is secondary data derived from the annualfinancial statements of Bank NTB Syariah before and after the conversion process.This study shows that the comparison of the financial performance of PT. Bank NTBbefore and after conversion to Bank NTB Syariah several main financial ratios havereached the target that has been set.

Corporate Social Responsibility, Profitabilitas dan Ukuran Perusahaan: Sebuah Hubungan Dependensi Kinasih, Hayu Wikan; Isthika, Wikan; Amartiwi, Tita Fiâ€™lia
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

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

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Editorial Address Jurusan Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Pekalongan, Jl. Pahlawan No. 52 Kajen Kabupaten Pekalongan 51161

Location Kota pekalongan, Jawa tengah INDONESIA

Abstract

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Contact Name
-

Contact Email
jaais@iainpekalongan.ac.id

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Journal Mail Official
jaais@iainpekalongan.ac.id

Editorial Address
Jurusan Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Pekalongan, Jl. Pahlawan No. 52 Kajen Kabupaten Pekalongan 51161

Location
Kota pekalongan,

Jawa tengah

INDONESIA