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Ali Hardana
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INDONESIA
Jurnal Akuntansi Syariah
Published by Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan
ISSN : 29857600     EISSN : 29858119     DOI : https://jurnal.iain-padangsidimpuan.ac.id/index.ph
Core Subject : Economy,
Economics, Econometrics & Finance
Jaksya : The Journal of Sharia Accounting is a peer-reviewed international journal by the Department of Accounting, Faculty of Economics, Sheikh Ali Hasan Ahmad Addary Padangsidimpuan JAKSYA contains theoretical and empirical studies on Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, and Sharia Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM KABUPATEN TAPANULI SELATAN Sarmiana Batubara; Putri Bunga Meiliana
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : Jaksya: Jurnal Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7578

Abstract

The performance of MSMEs in general varies considerably from year to year. This condition is due to the fluctuating level of MSME output growth in each year. One problem that is often faced by MSME actors is financial management. The impact of neglecting financial management may not be obvious, but without effective accounting methods, businesses that have prospects for success can become bankrupt. Various other limitations faced by MSMEs ranging from educational backgrounds that are not familiar with accounting or bookkeeping, the absence of sufficient funds to hire accountants or buy accounting software to facilitate the implementation of accounting books. This research is expected that micro and small enterprises (MSMEs) are used as tools for using information for decision making in credit applications and calculating taxes. The sample of this study is the guided SMEs in Tapanuli Selatan City Cooperative and SME Market Empowerment Service in 2018. This research method uses multiple linear regression analysis. The results of the study stated that partially the level of education, duration of business and accounting training had a significant effect on the use of accounting.
Analisis Rasio Likuiditas, Aktifitas, Solvabilitas dan Profitabilitas Pada Sektor Poultry yang Terdaftar di ISSI (2018-2022) Yahya Aditya Rahman; Siti Fajriati Hayati Nafi'ah; Hayati Nafi'ah; Adelina Citra Dewi
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : Jaksya: Jurnal Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7938

Abstract

This study aims to determine the financial analysis of companies in the Poultry industrial sector which are listed on the Syari'ah Stock Index 2018-2022, with the measuring instrument used is financial ratio analysis consisting of liquidity ratios, solvency ratios, activity ratios and profitability ratios. The research objects used in this study were four publicly traded companies engaged in livestock, namely PT Charoen Pokphand Tbk, PT Japfa Comfeed Tbk, PT Malindo Feedmill Tbk and PT Sreeya Sewu Indonesia. Based on the results of ratio analysis in the Liquidity Ratio, there are two companies that are above the industry average and two companies that are still below the industry average. From the solvency analysis, there is one company that is said to be good which is below the industry average and three companies that are not good because it is above the industry average. From the activity analysis, there are two companies that are above the industry average and two companies that are still below the industry average. From the Average Profitability analysis, there are two companies that are above the average and two companies that are still below the industry average
ANALISIS KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PADA MASA PANDEMI COVID-19 Try Wahyu Utami; Ali Hardana
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : Jaksya: Jurnal Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7582

Abstract

The purpose of this study was to analyze the performance of banking companies listed on the IDX during the Covid-19 period. The population in this study were all banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period totaling 40 companies, the sample in this study was 34 companies. The data collection method used in this study was purposive sampling. The results showed that the minimum institutional ownership at PT Nusantara Inti Corpora, and the maximum institutional ownership at PT HM Sampoerna, while the standard. Minimum managerial ownership is PT Indomobil Sukses International, maximum managerial ownership is PT Nipress. The minimum company performance is PT Nusantara Inti Corpora, and the maximum company performance is PT Astra Otoparts.
PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN, INTENSITAS ASET TETAP, DAN DANA PINJAMAN TERHADAP AGRESIVITAS PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Kasus pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2018-2021) Dea Meyasa
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 2 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : Jaksya: Jurnal Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i2.8523

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengungkapan Coporate Social Responsblity (CSR), capital intensity, dan leverage terhadap agresivitas pajak dengan dimoderasi oleh kepemilikan institusional. Jenis penelitian ini yaitu penelitian kuantitatif dengan menggunakan data panel yang bersumber dari annual report yang telah dipublikasikan melalui webstine www.idx.co.id. Teknik pengumpulan data dilakukan menggunakan teknik dokumentasi dan observasi secara tidak langsung pada laporan keuangan tahunan.  Dengan menggunakan teknik purposive sampling sebagai pemilihan sampel, sehingga dari 30 nama perusahaan yang terdaftar di Jakarta Islamic Index (JII) pada periode 2018-2021 diperoleh 12 sampel nama perusahaan yang terpilih. Jadi, terdapat 48 total sampel yang digunakan utnuk penelitian ini. Pengujian olah data pada penelitian ini dilakukan menggunakan aplikasi bantu yaitu Eviews 2010. Pengukuran variabel yang digunakan untuk agresivitas pajak yaitu menggunakan ETR, pengungkapan CSR menggunakan CSRIi, capital intensity menggunakan CINT, leverage menggunakan Debt to Asset Ratio (DAR), dan kepemilikan institusional menggunakan INST. Dengan hasil penelitian yang diperoleh yaitu, pengungkapan CSR dan capital intensity tidak berpengaruh terhadap agresivitas pajak, sedangkan leverage berpengaruh positif signifikan terhadap agresivitas pajak. Dalam variabel moderasi, kepemilikan institusional tidak mampu memoderasi hubungan antara pengungkapan CSR terhadap agresivitas pajak, begitu juga dengan capital intensity. Sedangkan pada leverage, kepemilikan institusional mampu memoderasi (memperlemah) hubungannya dengan agresivitas pajak.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENERAPAN KONSERVATISME DALAM AKUNTANSI PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Windari Windari; Lismawati Hasibuan; Ninka Mala Maha
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : Jaksya: Jurnal Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7583

Abstract

The purpose of this study is to test and analyze influence Managerial Ownership Structure, Public Ownership Structure, Structure Institutional Ownership, Company Size, Partial good leverage and simultaneously against Conservatism in Sub-Sector Companies Automotive and Components on the Indonesia Stock Exchange (IDX). Research population is a manufacturing company listed on the Indonesia Stock Exchange Selection of research samples using purposive sampling method with predetermined criteria. Based on those criteria, obtained a sample of 10 companies over a three-year period Observation. The data used is secondary data. Research using multiple linear regression analysis and hypothesis testing using test t, F test, and coefficient of determination test. The results showed that the factors that influenced a significant positive to accounting conservatism is the ownership structure managerial, public ownership structure, and company size. While the factor others such as institutional ownership structure and leverage have no effect significant to accounting conservatism.
TAX AGGRESSIVENESS, CAPITAL STRUCTURE, CORPORATE GOVERNANCE DAN FIRM PERFORMANCE Agus Sihono; Assa’adatul Khairiyahtussolihah
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : Jaksya: Jurnal Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7584

Abstract

Based on agency theory, the purpose of this study is to test empirically the effect of tax aggressiveness, capital structure and corporate governance on firm performance. Multiple regression analysis was used to analyze three years of data (2016-2018) in the unit sample, to find the effect of tax aggressiveness, capital structure, corporate governance on firm performance. The results of the study found that tax aggressiveness has a positive effect on company performance, but corporate governance mechanisms must work effectively, so as to reduce agency costs. The findings of this study provide practical implications that the importance of strengthening corporate governance mechanisms in order to improve company performance and reduce agency costs within the company.
ANALISIS FAKTOR YANG MEMENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM SONGKET SIPIROK DI KABUPATEN TAPSEL Muhmmad Wandisyah R. Hutagalung; Ella Zefriani; Syarifah Isnaini; Hikmah Nasution
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : Jaksya: Jurnal Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7615

Abstract

This study aimed to obtain evidence on the effect of educational background, level of education, business scale, and long efforts to use accounting information on SMEs in Sragen. The population in this study is SMEs that are in Sragen. Convinience sampling technique using a sampling of 100 people with a margin of error of 5%. Data collected by distributing questionnaires to business owners of SMEs. Analyzed the data before it has been tested for validity and reliability. Data were analyzed using logistic regression. The results showed that the value of Hosmer and Lemeshow's Goodness of Fit test is equal to 0.281. Value of 0.281 is greater than 0.05, it can be concluded the model is acceptable. R² Negelkerke's value is 0.911, which means the dependent variable can be explained by the independent variables of 91.1% and the remaining 8.9% is explained by other variables. Results of the testing variables using logistic regression result is a variable level of education has a significant value 0.344 thus does not affect the use of accounting information. Educational background variables have a significant value 0.866 thus does not affect the use of accounting information. Variable business scale has significant value 0,005 that affect the use of accounting information. Variable long the business has significant value 0,018 that affect the use of accounting information.
URGENSI PENERAPAN GREEN BANKING SEBAGAI ASPEK MENINGKATKAN KUALITAS LAYANAN INDUSTRI PERBANKAN SYARIAH Athira Ajrina Gustya; Muhammad Iqbal Fasa; Suharto Suharto
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : Jaksya: Jurnal Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7664

Abstract

Semakin aktifnya perekonomian di Indonesia, seperti industrisemakin besar juga kerusakan ekologisnya. Salah satu pelaku yang berusaha menjaga lingkungan adalah sektor perbankan yang berusaha mengembangkan perbankan dengan cara yang ramah lingkungan (green banking). Perbankan hijau adalah perbankan yang ramah lingkungan jika memperhatikan tiga aspek: 3P, yaitu profit (aspek ekonomi), planet (lingkungan) dan people (masyarakat). Melalui green banking, bank menawarkan layanan dengan menggunakan teknologi digital banking sebagai kegiatan untuk mewujudkan bank yang ramah lingkungan berupa indikator kinerja seperti penggunaan tanpa kertas (paperless usage) serta pengolahan dan pemanfaatan limbah/daur ulang. Tujuan jurnal ini adalah untuk mendefinisikan penerapan Green Banking sebagai aspek meningkatkan kualitas layanan dengan mendukung peperless sebagai sarana penunjang tercapainya green banking di industry perbankan. Kata Kunci : Green Banking, Kualitas Layanan, Perbankan Syariah

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