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Nur Kabib
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iaj@uinsalatiga.ac.id
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+6281227114717
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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 5 Documents
 1 
Search results for , issue "Vol 1, No 1 (2021): Islamic Accounting Journal" : 5 Documents clear
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.
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
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
Analysis of Factors Affecting Public Interest in Investing in the Capital Market Anis Fajriyah; Siti Barokah
Islamic Accounting Journal Vol 1, No 1 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

This study aims to determine the factors that influence public interest in investing in the capital market in the people of Semarang Regency, Indonesia. This study uses a quantitative approach. The research sample is the community or residents of Semarang as many as 62 people. The instrument used is a questionnaire. Data processing using SPSS program. The method of analysis with multiple linear regression model. In this research, the data analysis technique and variable measurement used validity test, reliability test, and classical assumption test. The results of the research test are that the variables of knowledge, income, and motivation have a significant positive effect on people's interest in investing in the capital market. While the risk variable has no significant effect on public interest in investing in the capital market.Keywords: Intention, knowledge, income, motivation, risk, investment
The effect of financial stability, industrial conditions and external pressures on fraudulent financial statements in manufacturing companies listed on the indonesia stock exchange for the 2019-2020 period Anisa Rizki Fitriastuti; Martina Khusnul Umami
Islamic Accounting Journal Vol 1, No 1 (2021): 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 fraud

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