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Contact Name
Trie Nadilla
Contact Email
trienadilla@iainlhokseumawe.ac.id
Phone
+6285260086996
Journal Mail Official
trienadilla@iainlhokseumawe.ac.id
Editorial Address
Jl. Medan - Banda Aceh, Alue Awe, Kec. Muara Dua, Kota Lhokseumawe, Aceh -Indonesia 24352 0
Location
Kota lhokseumawe,
Aceh
INDONESIA
J-ISCAN : Journal of Islamic Accounting Research
ISSN : 27215474     EISSN : 27750507     DOI : 1052490
Core Subject : Economy,
J-ISCAN: Journal of Islamic Accounting Research is a scientific journal managed by the Islamic Accounting Study Program, Faculty of Islamic Economics and Business, IAIN Lhokseumawe. This journal publishes research results conceptually and technically related to the scope of Islamic Economics with a concentration in the field of Islamic Accounting. The J-ISCAN Journal is published twice a year, in June and December, the first issue of June 2019. The journal publishes state-of-art papers in fundamental theory, experiments and simulation, as well as applications, with a systematic proposed method, sufficient review on previous works, expanded discussion and concise conclusion. As our commitment to the advancement of science and technology, the J-ISCAN Journal follows the open access policy that allows the published articles freely available online without any subscription.
Articles 25 Documents
PENGARUH PROFITABILITAS, KEPERCAYAAN CEO, FREE CASH FLOW, UKURAN PERUSAHAAN, LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN Vivian Puspasari; Yuli Chomsatu Samrotun
J-ISCAN: Journal of Islamic Accounting Research Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v3i2.24

Abstract

One of the attractions in investing is dividend. Dividend are profit sharing paid to shareholders based on the number of shares owned. The more shares of the company owned by investors, the higher the dividends received by shareholders each period. The purpose of this study is to analyze the effect of profitability, CEO trust, free cash flow, firm size, and liquidity on dividend policy. The sampling technique used was purposive sampling. The sample companies in this study amounted to 31 companies that had met the sampling criteria. Technical analysis of the data used in this study is to use multiple linear analysis. The results of this study indicate that the variables of profitability, CEO trust, free cash flow, firm size, and liquidity have no effect on dividend policy.
SALES ANALYSIS OF PRECIOUS METAL, CAPITAL, TOTAL ASSETS, AND OPERATIONAL COSTS ON INCOME LEVELS OF PT. PEGADAIAN SYARIAH PERIOD 2016-2019 Yuliana; Ismaulina
J-ISCAN: Journal of Islamic Accounting Research Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v3i2.25

Abstract

The purpose of this study was to determine the effect of selling precious metals, capital, total assets and operating costs on Sharia Pawnshop income for the period 2016-2019. The method in this research uses quantitative methods. The sample in this study is the 2016-2019 financial statements. Data analysis used multiple linear regression analysis using the SPSS program with a significance level of 5% (0.05) The results showed that the variable sales of precious metals and capital had a significant effect on Sharia Pawnshop income. This is indicated by the value of the t-count variable sales of precious metals and capital is greater than the t-table and is at a significant level smaller than 0.05. The variables of total assets and operating costs do not affect Sharia Pawnshop income. This is indicated by the value of the acount of total assets and operating costs is smaller than the t table and is at a significant level greater than 0.05.
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA Tien Kartika Kumala Dewi; Yuli Chomsatu Samrotun
J-ISCAN: Journal of Islamic Accounting Research Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v3i2.26

Abstract

This study aims to determine and analyze the effect of Net Profit Margin (NPM), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) on Profit Growth. The population in this study are consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2018 – 2019 period. From the sampling technique in the form of purposive sampling, the number of companies is 30 companies. The data analysis technique of this research is multiple linear regression analysis which is processed using SPSS 21 software. The results show empirically that partially the Net Profit Margin (NPM) variable affects profit growth. Meanwhile, Debt to Equity Ratio (DER), Total Asset Turnover (TATO) has no partial effect on profit growth.
KRITERIA DAN KARAKTERISTIK AKUNTAN DALAM PERSPEKTIF ISLAM Harjoni; Syamsul Rijal; Angga Syahputra
J-ISCAN: Journal of Islamic Accounting Research Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v3i2.27

Abstract

The accountants are a profession that has existed since the era of the Prophet Muhammad. Related to taking notes, and counting activities, Rasulullah SAW implemented and educated his companions to become officers (katibul amwaal), accountants (hafazhatul amwaal) because apart from being a prophet, Rasulullah SAW was a good businessman. This article aims to explore the Shirah Nabawiyah (library study) to give us an idea of who accountants were in the era of the Prophet and what their characteristics were. Based on the literature review, there are several companions who were positioned by the Prophet Muhammad specifically for financial management (the state) and even the Prophet divided them into seven functions, six accounting functions and one function for auditing (audit).
PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP BELANJA PEMELIHARAAN PADA ANGGARAN PEMERINTAH DAERAH Aulia Fikki
J-ISCAN: Journal of Islamic Accounting Research Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v3i2.28

Abstract

This research is aimed to provide empirical evidence of the influence of real regional income (PAD) and proportion funding toward expense of maintenance through capital expenditure in Aceh government regency/ city and town from 2015 to 2017. Populations used in this research are 18 regencies, and 5 city and town in Aceh government. Due to the consideration of the data availability, therefore the main targets of this study are 13 regencies and 5 cities and town. The data analysis method used in this research is path analysis method.Result of the research shows that simultaneously the allocation of real regional income (PAD) and proportion funding are influential to capital expenditure and expense of maintenance. But, partially, real regional income (PAD) has a negative influence to the expense of maintenance, whereas proportion funding and capital expenditure partially influential toward expense of maintenance.
TATA KELOLA DANA ZAKAT, INFAQ, DAN SHODAQOH (ZIS) STUDI PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN X Lailatul Qomariyah; Muhammad Asy'ari
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 1 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i1.303

Abstract

The large number of people in Indonesia who are Muslim encourages the implementation of islamic law in socio-economic life. One of the institutions related to this activity is an institution that manages Zakat, Infaq, and Shodaqoh (ZIS) funds. This study aims to determine the application of good amil governance in the National Amil Zakat Agency of X Regency. The research method used qualitatively using a comparative descriptive approach is used to describe the process of managing the amil zakat agency based on the decision of the chairman of the Central National Amil Zakat Agency No. 25 of 2018. This research data was obtained through documentation and interviews with a sample of five informants of the Zakat Collecting Unit. in every agency that is part of the management of zakat, infaq, and shodaqoh funds. The results of this study indicate that the National Amil Zakat Agency of X Regency has not been maximal in implementing governance on the management of zakat, infaq, and shodaqoh funds according to applicable regulations. The large number of people in Indonesia who are Muslim encourages the implementation of islamic law in socio-economic life. One of the institutions related to this activity is an institution that manages Zakat, Infaq, and Shodaqoh (ZIS) funds. This study aims to determine the application of good amil governance in the National Amil Zakat Agency of X Regency. The research method used qualitatively using a comparative descriptive approach is used to describe the process of managing the amil zakat agency based on the decision of the chairman of the Central National Amil Zakat Agency No. 25 of 2018. This research data was obtained through documentation and interviews with a sample of five informants of the Zakat Collecting Unit. in every agency that is part of the management of zakat, infaq, and shodaqoh funds. The results of this study indicate that the National Amil Zakat Agency of X Regency has not been maximal in implementing governance on the management of zakat, infaq, and shodaqoh funds according to applicable regulations.
ANALISIS PENGARUH DPK, CAR, DAN BOPO TERHADAP PROFITABILITAS BANK PANIN DUBAI SYARIAH PERIODE 2015-2020 Nurul A’la; Isra Maulina; Siti Najma
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 1 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i1.310

Abstract

This Study was conducted to examine the aims to determine the effect of TPF, CAR and BOPO on profitability Bank Panin Dubai Islamic 2015-2020. The population in this study banks sharia in Indonesia for the period 2015-2020. There are four variables in this study namely third party funds, capital adequacy ratio, operational costs on operational income and profitability. For the dependent variabel (Y) of the study is profitability. The independent variabel (X) in this study includes: third party funds(X1), Capital Adequacy Ratio (X2) and Operational Costs on Operational Income (X3). The research method used is quantitative methods. The results showed that partially the TPF variable had a no effect on profability (ROA), with tcount < ttable (-0,425< 2,120, with significant level of 0,691> 0,05. CAR variable had a positive and significant effect on profability (ROA), with tcount > ttable 2,903>2,120, with significance level of 0,003> 0,05. BOPO variable had a negative and significant effect on profability (ROA) , with tcount> ttable -3,263>2,210, with significance level of 0,005< 0,05. And simultaneously the variables TPF, CAR and BOPO have a effect an Profitability (ROA), with Fcount > Ftable 6,182 >3,20 and significant level of 0,005< 0,05 in Banks Panin Dubai Islamics for the period 2015-2020.
PENGARUH RETURN ON ASSET (ROA), CURRENT RATIO (CR) DAN UKURAN PERUSAHAAN TERHADAP PRICE TO BOOK VALUE (PBV) PADA PT. ASTRA OTOPARTS, Tbk. Maryana; Nurhayati
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 1 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i1.327

Abstract

The purpose of this study was to determine the effect of Return On Assets (ROI), Current Ratio (CR) and Firm Size on Price To Book Value partially and simultaneously at PT. Otoparts, Tbk. Data collection techniques are documentation and literature study. The research population for 16 years starting from listing on the Indonesia Stock Exchange in 1997-2019. Then a sample of 10 years from 2011-2020 with purposive sampling technique. The data analysis technique used statistical analysis in the form of classical assumption test, multiple linear regression analysis of the coefficient of determination, t test and f test. The results showed that Return on Assets (ROA) had a partial and significant effect on Price To Book Value, Current Ratio (CR) and Firm Size had no partial and significant effect on Price To Book Value and Return On Assets (ROI), Current Ratio (CR) and Firm Size have a simultaneous effect on Price To Book Value.  
PENGARUH JUMLAH TENAGA KERJA DAN TOTAL ASET TERHADAP PENDAPATAN USAHA MIKRO KECIL DAN MENENGAH DI KECAMATAN LANGSA KOTA Shelly Midesia
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 1 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i1.419

Abstract

This study aims to test the effect of the number of workers and total assets on the employment of MSMEs in Langsa Kota District in 2017. The total population of MSMEs in Langsa Kota District is 1,669 MSMEs, taking the number of MSMEs as a sample using the slovin formula of 323 MSMEs and selecting samples using random sampling. The data used in this study is cross-sectional data, namely data in the form of the number of workers, total assets and income of MSMEs in 2017. The data analysis method used is multiple linear regression. The results showed that the number of workers had a negative and significant effect on the income of MSMEs with a coefficient value of -0.036 and a sig value. 0.001. Total assets have a positive and significant effect on MSME income with a coefficient value of 0.953 and a sig value. 0.001. The number of workers and total assets have a significant effect on the income of MSMEs in Langsa Kota District and the value of adjusted R2 is 98.6%.  
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PENGELOLAAN DANA DESA DI KECAMATAN PINTU RIME GAYO Silviyana Warmansyah; Taufik; Angga Syahputra
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 1 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i1.444

Abstract

The purpose of this study is to determine the effect of work performance, skills, attitudes and leadership on the performance of village fund management in the village of Pintu Rime Gayo District. The type of research that used is quantitative research. Data source that used in this study is primary data obtained by using a questionnaire and measured using a Likert Scale. While the data analysis method used used in this study is a method of multiple linear regression analysis. The results of the study show that work performance, behavioral and leadership skills have a significant effect on the performance of village fund management. It can be observed from the t test that has a tcount value of 4.491 using a sig.t of 0.000 <0.05 so that the decision making Ho is rejected and Ha is accepted, then the psychological factor (X4) has a significant effect on the Performance of Village Fund Management in Pintu Rime Gayo District. The coefficient of determination (R2) with a value of 63, 3 % which shows that the influence of Variables (Factors of Job Performance, Skills, Behavior) and Leadership) jointly own influence of 63.3 % of the Village Fund Management Performance While the remaining 36.7% is determined by other factors outside of this study.

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