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Nur Kabib
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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
 1   2   3 
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.
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
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 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.
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
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
The effect of islamic corporate social responsibility, corporate zakat, liquidity and company on financial performance of sharia banks Friscilia Junike Aryawati; Nafis Irkhami
Islamic Accounting Journal Vol 2, No 2 (2022): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

This study aims to examine and determine the effect of Islamic Corporate Social Responsibility (ICSR), corporate zakat and liquidity on the financial performance of Islamic banking. In addition, this study also aims to examine whether the variable size of the company moderates the relationship between each variable Islamic Corporate Social Responsibility (ICSR), corporate zakat and liquidity on the financial performance of Islamic banking. The sample used in this study is Islamic commercial banks listed at the OJK for the 2016-2020 period. The total sample is 9 Islamic commercial banks using purposive sampling. The data used are secondary data, the analytycal method used is panel data regression analysis with a Moderated Regression Analysis (MRA) test using data processing software Eviews 9. The results show that partially Islamic Corporate Social Responsibility (ICSR) has a negative and significant effect on financial performance as measured by ROA, corporate zakat has a negative and insignificant effect on financial performance as measured by ROA, liquidity as measured by the Current Ratio (CR) has an effect negative and insignificant to financial performance as measured by ROA. The results of research related to moderating variables show that company size is able to moderate the relationship between ICSR and financial performance, company size has no effect as a moderating variable between company zakat and financial performance and company size has no effect as a moderating variable between liquidity and performance.Keywords: Islamic Corporate Social Responsibility (ICSR), corporate zakat, liquidity, company size, financial performance.
Islamic bank financial performance is based on Islamic Corporate Social Responsibility, Islamic Corporate Governance and intellectual capital Siti Murtiyanti
Islamic Accounting Journal Vol 2, No 2 (2022): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

Abstract            The background of this research is the bank as an institution that collects funds from the public and at the same time as an institution to channel funds. However, nowadays, banks need strategic steps to win the hearts of the people. Improving the financial performance of banks is one of the right steps. The purpose of this study is to determine the effect of ICSR, ICG, and IC on the financial performance of Indonesian Islamic commercial banks with NPF as the moderating variable. The data taken is from the annual financial reports published by each selected bank according to the criteria. The samples taken were 45 samples from 9 selected banks. The technique used to calculate how many populations are used is by using a purposive sampling technique with several criteria. The data that has been obtained is then processed using eviews 12. The analysis is carried out in the form of stationary test, panel data regression test, MRA interaction test, F test, T test, R2 test, classical assumption test. The test results simultaneously and partially independent variables ICSR, ICG, IC have a positive and significant effect on financial performance. However that changed after being moderated with NPF. Where ICSR, ICG, and IC have a negative and significant influence. The value of adjusted R-square, which is 94.56%, indicates that all independent variables can explain 94,56% of the variation in financial performance variables, besides the remaining 5,44% is explained by variables outside the model.  Keywords: ICSR, ICG, IC, financial performance, NPF AbstrakLatar belakang dari penelitian ini yaitu bank sebagai lembaga yang menghimpun dana dari masyarakat dan sekaligus sebagai lembaga untuk menyalurkan dana. Akan tetapi di masa sekarang ini bank perlu langkah strategis untuk mengambil hati masyarakat. Dengan meningkatkan kinerja keuangan bank merupakan salah satu langkah yang tepat. Tujuan penelitian kali ini untuk mengetahui pengaruh ICSR, ICG, dan IC terhadap kinerja keuangan bank umum syariah Indonesia dengan NPF sebagai variabel moderasinya. Data yang diambil yaitu dari laporan keuangan tahunan yang dipublikasikan oleh masing-masing bank terpilih sesuai kriteria. Sampel yang diambil sebanyak 45 sempel dari 9 bank terpilih. Teknik yang digunakan untuk menghitung berapa banyak populasi yang digunakan yaitu dengan menggunakan teknik purposiv sempling dengan beberapa kriteria. Data yang telah diperoleh kemudian di olah dengan menggunakan eviews 12. Analisis yang dilakukan berupa uji stasioner, uji regresi data panel, uji interaksi MRA, uji F, uji T, uji R2, uji asumsi klasik. Hasil uji secara simultan dan parsial variabel independent ICSR, ICG, IC berpengaruh positif dan signifikan terhadap kinerja keuangan. Akan tetapi hal itu berubah setelah dimoderasi dengan NPF. Dimana ICSR, ICG, dan IC memiliki pengaruh negatif dan signifikan. Besarnya nilai adjusted R-squared yaitu 94,56 % mengindikasikan seluruh variabel independen dapat menjelaskan 94,56 % variasi variabel kinerja keuangan, selain itu sisanya 5.44 % dijelaskan oleh variabel di luar model.Kata Kunci: ICSR, ICG, IC, Kinerja keuangan, NPF
Analysis of profitability and cost efficiency on Islamic social reporting with company size as a moderating variable vina dwiningsih
Islamic Accounting Journal Vol 2, No 2 (2022): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui Pengaruh Profitabilitas dan Efisiensi Biaya terhadap Islamic Social Reporting dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Bank Umum Syariah Tahun 2016-2020. Pada riset ini populasinya yaitu Bank Umum Syariah sebanyak 14 Bank yang terdapat di Indonesia.Teknik pengambilan sampel yang digunakan pada riset ini menggunakan Purposive Sampling sehingga diperoleh sampel sebanyak 13 Bank Umum Syariah periode 2016-2020. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan Moderated Regression Analysis (MRA) dan menggunakan data sekunder berbentuk data panel. Data pada penelitian ini bersumber dari laporan tahunan bank umum syariah yang termasuk sampel kemudian data tersebut diolah menggunakan alat bantu aplikasi Eviews 9. Berdasarkan hasil penelitian yang telah dilakukan diperoleh hasil yaitu secara parsial variabel Profitabilitas dan Efisiensi biaya memiliki pengaruh yang negatif signifikan terhadap Islamic Social Reporting (ISR), kemudian variabel  Ukuran Perusahaan mampu memoderasi memperkuat hubungan antara Profitabilitas dan Efisiensi Biaya terhadap Islamic Social Reporting (ISR).

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