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Nur Kabib
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iaj@uinsalatiga.ac.id
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INDONESIA
ISLAMIC ACCOUNTING JOURNAL
Published by Universitas Islam Negeri Salatiga
ISSN : -     EISSN : 28088093     DOI : -
Core Subject : Religion, Economy, Science, Engineering,
Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Islamic Accounting Journal with the registered number e-ISSN 2808-8093 (Online), is a single peer-reviewed journal published two times a year (every June and December) by the Faculty of Islamic Economics and Business, Universitas Islam Negeri (UIN) Salatiga. Islamic Accounting Journal is intended to be the journal for publishing articles on either the concept/thought or the results of the field research on Islamic Accounting. The journal invites manuscripts in the various topics include, but are not limited to, accounting, auditing, tax, financial management, corporate governance, sustainability, social reporting, accounting system information, etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 22 Documents
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Financial Literacy On Capital Aspect With Financial Inclusion As A Moderation Variable Hanifah Indarwati; Sastiya Rahmawati; Veronica Wiratna Sujarweni
Islamic Accounting Journal Vol 2, No 1 (2022): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

This study aims to determine the effect of financial literacy on the aspects of capital with financial inclusion as a moderating variable in the Salatiga City MSMEs. This research was conducted at UMKM Salatiga City. The research sample was 105 respondents. This study uses a quantitative approach. The data collected from research is based on questionnaire distribution with a model of determining the sample using random sampling. The data analysis technique used is moderation regression analysis to test the hypothesis with the help of a computer SPSS program. Based on the results of this study, it shows that financial literacy has a positive and significant effect on the capital aspect. And the financial inclusion variable is able to strengthen the relationship between financial literacy and the capital aspects of MSMEs in the City of Salatiga.Keywords: Financial Literacy, Financial Inclusion, Capital Aspects
Determinant of Internet Financial Reporting Disclosure Devi Narulitasari; Rosalina Zafira
Islamic Accounting Journal Vol 1, No 2 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

So far, internet financial reporting is still a voluntary disclosure. This study aims to determine the effect of local government age, local government size, and audit opinion on internet financial reporting in Java.The population of this study is the Regency or City Government on the island of Java, Indonesia, which consists of 85 regencies and 34 cities. After using purposive sampling, a sample of 136 data was obtained, consisting of 52 regencies and 16 cities during the reporting period from 2018 to 2019. This type of research is quantitative research. The analytical tool used is by using logistic regression. The theory used in this research is Legitimacy theory and agency theory.The results of this study indicate that the disclosure of Inernet Financial Reporting to local governments on the island of Java is 43,38%. The local government age variabel has a significant positive effect on internet financial reporting, while the size of the local government has no significant effect on internet financial reporting, as well as audit opinion has no significant effect on internet financial reporting. It is hoped that local governments can improve internet financial reporting to provide sufficient and adequate financial information to the public. In addition, as a form of transparency and accountability for financial management and local government performance. Keywords: Internet Financial Reporting, Regional Financial Reports, Age of Local Government, Size of Local Government, Audit Opinion.
The effect of e-commerce on entrepreneurial decision making using an android application-based accounting information system as a moderating variable Refangga Aditya; Dea Febriyanti
Islamic Accounting Journal Vol 1, No 1 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

This study aims to analyze and provide empirical evidence of the effect of e-commerce and accounting systems as moderating variables on entrepreneurial decision-making. The method used in this research is a quantitative method, with classical assumption test techniques, multiple linear regression analysis, descriptive analysis, and hypothesis testing, using SPSS version 25 software. Data were collected by distributing questionnaires using random sampling techniques distributed to 40 respondents or students. The results of the study based on the Moderated Regression Analysis (MRA) show that the presence of a moderating variable, namely the variable use of the Accounting Information System based on the android application, will be able to strengthen or increase the influence of the E-Commerce variable on the variables of Entrepreneurial Decision Making in IAIN Salatiga students.
Information Quality, Service System Quality on repurchase intention with Shopee application user satisfaction Anjani Mutiara Azkia; Mega Dewi; Khairudin Khairudin
Islamic Accounting Journal Vol 2, No 1 (2022): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

In the current era of globalization, business competition is growing rapidly. Over time, business development plays a very important role in aspects of human life activities. Currently in Indonesia, there is a fast growing business, namely businesse-commerce. E-commerce is a commercial transaction using Internet media and devices that are integrated with the Internet between organizations and individuals. The continued growth of e-commerce in Indonesia has enabled buyers to enliven the industry. Shopee is a market-based mobile application and is said to be the first mobile market application available to consumers. Shopee is an online shopping platform application that focuses more on mobile platforms, so that people can more easily find, shop and sell products directly on their cellphones. This study aims to determine and analyze "The Effect of Information Quality, System Quality and Service Quality on Shopee Application User Satisfaction". This study uses a descriptive qualitative research method. Sampling was carried out by using a non-probability sampling method, purporsive sampling, with a total sample size of 100 people. The data analysis technique used is descriptive analysis and multiple linear regression analysis. Based on the results of descriptive analysis, it shows that the variables of information quality (X1), system quality (X2), service quality (X3) and user satisfaction (Y) are in the good category. The results of multiple linear regression analysis can be concluded that information quality (X1), system quality (X2) and service quality (X3) have a positive and significant effect on user satisfaction (Y) both partially and simultaneously.Keywords: E-commerce, Information Quality, System Quality, Service Quality, User Satisfaction
The influence of corporate governance and financial performance on disclosure of Islamic Social Reporting Sofa Ayuk Mustika; Wulan Suci Rachmadani; Fany Indriyani
Islamic Accounting Journal Vol 1, No 2 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

This research is motivated by the disclosure of Islamic Social Reporting (ISR) because it needs to be implemented by Islamic banks in meeting the expectations of stakeholders, especially the Muslim community. The purpose of this study is to find out the effect of Good Corporate Governance (GCG) and Financial Performance on Islamic Social Reporting (ISR) Disclosures with Non-Performing Financing (NPF) as Intervening Variables in Islamic Commercial Banks in Indonesia (2016-2020 Period). The research data collection method is by using secondary data sourced from the Annual Reports of each Islamic bank from 2016 to 2020. The results show that the variables of the Board of Commissioners, and Financial Performance are able to influence the Disclosure of Islamic Social Reporting (ISR) while the Sharia Supervisory Board, Audit Committee, Institutional Ownership does not affect Islamic Social Reporting (ISR) Disclosures. The variables of the Audit Committee and Institutional Ownership mediated by Non-Performing Financing (NPF) are able to influence the Disclosure of Islamic Social Reporting (ISR) while the Board of Commissioners, Sharia Supervisory Board, and Financial Performance mediated by Non-Performing Financing (NPF) do not affect the Disclosure of Islamic Social Reporting (ISR).Keywords: Good Corporate Governance, Islamic Social Reporting, Non-Performing Financing
Moderation of the Board of Commissioners in Determining Earnings Management Yuni Inawati; Ernanda Oktaviani
Islamic Accounting Journal Vol 1, No 1 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

The problem of this research is earnings management, namely the actions taken by managers in manipulating the numbers presented in the financial statements. This study aims to analyze the effect of tax planning, profitability, and leverage on earnings management with the frequency of board meetings as a moderation. The study population, namely all manufacturing companies listed on Bursa Efek Indonesia (BEI) exchange in 2017-2019. With the sample of 22 companies. The sample selection method used in this research is the purposive sampling method and the data analysis technique uses panel data regression analysis. The study uses secondary data, namely financial statement data from companies listed on the IDX obtained from the website www.idx.co.id. The results show that partially, tax planning, profitability, and leverage don’t have a significant effect on earnings management. The frequency of board meetings has a positive effect in moderating tax planning and leverage on earnings management. However, the frequency of board meetings has not to effect in moderating profitability on earnings management
Financial Stability, Industrial Conditions and External Pressure on Financial Statement Fraud in Manufacturing Companies Anisa Rizki Fitriastuti; Martina Khusnul Umami; Rizky Windar Amelia
Islamic Accounting Journal Vol 2, No 1 (2022): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

This study to examine financial stability, industrial conditions and external pressures and their effects on financial reports. Financial stability was tested using ACHANGE, industrial conditions were tested using RECEIVABLE, external pressure was tested using Debt to Asset (DTA), and fraudlent financial statments were test using EDAIT. This study uses secondary data quantitative methods. The population in this study are manufacturing companies listed on the IDX. The analysis technique used is multiple regression analysis which shows that financial stability and industrial conditions have a negative effect on financial statement fraud, while external pressure has a positive effect on financial statement fraudKeywords: Financial Statement Fraud, Financial Stability, Industrial Conditions, External Pressure
Disclosure of Islamic social reporting on sharia commercial banks in Indonesia Anis Permatasari; Arie Rachma Putri; Yusvita Nena Arinta
Islamic Accounting Journal Vol 1, No 2 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

This study aims to determine the Disclosure of Islamic Social Reporting at Islamic Industrial Banks in Indonesia with Environmental performance as moderating. The sample in this study changed into 12 Islamic industrial Banks for the 2015-2020 period. The information used is 72 annual reports received by the documentation method. This study use panel data regression and using Moderated Regression Analysis. Results based on the studies found an effect that partially Leverage a company size variable has a positive effect on Islamic Social Reporting, Profitability doesn’t have any significant effect on Islamic Social Reporting. Environmental performance is capable of moderating the connection between company size and Islamic Social Reporting. but, environmental performance isn't always capable of moderating the connection profitability and leverage on the disclosure of Islamic Social Reporting.Keywords: Islamic Social Reporting, Islamic Banks, Profitability, Company Size, environmental performance
The interest of the millenial generation to invest in the sharia market through fintech technology Nur Kabib; Arum Nur Aisyah; Fitri Khofifah
Islamic Accounting Journal Vol 1, No 1 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

The purpose of this study was to examine the influence of investment knowledge, personal and environmental interests on online investment interest. This type of research uses quantitative methods with primary data collection through questionnaires. The analytical method used is multiple linear regression as measured by SPSS 20. The results of this study indicate that investment knowledge, personal interests, and the environment have a significant positive effect on online investment interest. It can also be concluded that all independent variables have a significant effect on the dependent variable on online investment interest.Keywords: Investment knowledge, personal interest, environment, and financial technology
The Impact of Pagergunung Embung Sekembang Tourism Destination on The Income of Pagergunung Village Communities, Ngablak Sub-District, Magelang District Wulan Pradita; Luluk Ul Fatul Diroh; Yeni Priatnasari
Islamic Accounting Journal Vol 2, No 1 (2022): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

This study aims to analyze the impact of the Papergunung Sekembang Embung tourist destination for the income of the surrounding community. The method used in this study is a mixed method, using quantitative and qualitative data. The respondent in this study was the community around the Embung. The research data processing technique uses simple linear regression analysis techniques. The result of the study showed that dewarm tourism destinations had a significant impact on community income.Keywords: Tourist Influence, Income, Local Communities, Impact

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