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Nur Kabib
Contact Email
iaj@uinsalatiga.ac.id
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+6281227114717
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iaj@uinsalatiga.ac.id
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Jl. Lingkar Pulutan Salatiga, Indonesia
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Kota salatiga,
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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 2 (2021): Islamic Accounting Journal" : 5 Documents clear
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 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
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 Effect of Audit Committee Characteristics and Profitability on Timeliness of Financial Report Submission (Case Study of Companies Listed in the Jakarta Islamic Index 2016-2020 Period) Siti Ika Nuraini; Budi Utomo
Islamic Accounting Journal Vol 1, No 2 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

The purpose of this study is to analyze the effect of the characteristics of the audit committee and profitability of the timeliness of submission of financial statements, where the audit committee characteristics variable consists of the size of the audit committee, the composition of the independent audit committee, the frequency of the audit committee meeting and the audit committee competency. The object of this research company registered in Jakarta Islamic Index Period 2016-2020 with sampling using the purposive sampling method and obtained a sample of 11 companies. Data testing is done by logistical regression analysis using SPSS 25 tools While the frequency of audit committee meetings and profitability has a negative effect on no significant on the timeliness of the delivery of financial statements.Keywords: Characteristics of the Audit Committee, Profitability, and Timeliness of Financial Report Submission.
The Effect Of Mudharabah Financing, Musyarakah Financing and Profit Sharing Ratio On Profitability (ROA) With Non Performing Financing As Moderating Variable Rekno Sawiji Lestari; Saiful Anwar
Islamic Accounting Journal Vol 1, No 2 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

The purpose of this study was to determine the effect of Mudharabah Financing, Musyarakah Financing and Profit Sharing Ratio on Profitability with Non Performing Financing as Moderating Variable in Islamic Commercial Bank. The sample used in this study was 9 banks with the sampling technique using purposive sampling. The analytical method used is multiple linear regression. The result show that the variable Mudharabah Financing has a positive and significant effect on Profitability. While Musyarakah Financing and Profit Sharing Ratio has no effect on Profitability. And Non Performing Financing can moderate the offect of Mudharabah Financing and Profit Sharing Ratio on Profitability. But cannot moderate the effect of Musyarakah Financing on Profitability.

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