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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 7 Documents
 1 
Search results for , issue "Vol 2, No 1 (2022): Islamic Accounting Journal" : 7 Documents clear
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
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
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
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
Factors Influence on Non Performing Financing Islamic Banking Nurul Dewi Annisa; Nur Isna Inayati
Islamic Accounting Journal Vol 2, No 1 (2022): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

The purpose of this study was to examine the effect of Capital Adequacy Ratio, Financing To Deposit Ratio, Operating Costs, Operating Income and Inflation on Non-Performing Financing. This type of research uses quantitative methods with secondary data whose data collection is through the website of each BUS registered with the OJK during the research period. The analytical method used is Moderated Regression Analysis which is calculated by Eviews 9. The results of this study indicate that partially the CAR, FDR, BOPO and Inflation variables have a significant positive effect on NPF. Meanwhile, simultaneously CAR and BOPO have no effect on NPF, while FDR and Inflation have a significant positive effect on NPF. Inflation as a moderating variable is able to strengthen the effect of CAR on NPF, but is also able to weaken the relationship between FDR and inflation, but inflation also cannot moderate the effect of BOPO on NPF.Keywords: CAR, FDR, BOPO, Inflation and NPF
Understanding of Accounting, Student Activeness, Learning Behavior and Department Background, On Ability to Prepare Financial Reports Nur Inayah; Kintan Eryka Fitri; Sartono Sartono
Islamic Accounting Journal Vol 2, No 1 (2022): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

The purpose of this study is to determine the understanding of accounting, student activity, background majors, and learning behavior towards the ability to compile financial reports for student. This study used a quantitative descriptive analysis method with a research instrument in the form of a questionnaire distributed onlie with the help of google form. The sample used in this study was 75 students majoring in Islamic accounting class 2018 IAIN Salatiga. Data analysis using Multiple Linear Regression analysis. The results showed that accounting understanding and learning behavior had a significant effect on the ability to compile financial reports, while student activeness and background majors had no significant effect on the ability to compile financial reports.Keywords: accounting understanding,, student activeness, department background, learning behavior, financial reports.Keywords: accounting understanding,, student activeness, department background, learning behavior, financial reports.
The Effect of Equivalent Rate, Bank Indonesia Sharia Certificate And Office Channeling On Third Party Funds With Profitability As Moderating Variables Ayu Evita Nila; Taufikur Rahman
Islamic Accounting Journal Vol 2, No 1 (2022): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

This scientific research aims to determine the effect of the Equivalent Rate, Bank Indonesia Syariah Certificates and Office Channeling on Third Party Funds with Profitability as Moderation Variable for Indonesian Islamic Commercial Banks. The method used is a quantitative research method with a population of all Islamic Commercial Banks registered with the Financial Services Authority. The sample used in the study was determined through a purposive sampling method with several criteria that have been determined by the author so that there are 60 samples for the period 2016 to 2020. The data used are panel data types. The analytical test methods include descriptive statistical test, stationarity test, multiple regression test, T test, F test, R2, classical assumption test and Moderated Regression Analysis (MRA) test. The test was carried out using the Eviews 10 software tool. The results obtained showed that the Equivalent Rate variable had a significant positive effect on Third Party Funds. The Bank Indonesia Syariah Certificates variable has a significant negative effect on Third Party Funds and the Office Channeling variable has a significant positive effect on Third Party Funds. Based on the results of the MRA test, the profitability interaction variable cannot moderate the effect of the Equivalent Rate, Bank Indonesia Syariah Certificates and Office Channeling variables on Third Party Funds.Keywords: Equivalent Rate, Bank Indonesia Syariah Certificates, Office Channeling, Profitability and Third Party Funds

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