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Budgeting: Jurnal Akuntansi Syariah
Published by IAIN Syaikh Abdurrahman Siddik Bangka Belitung
ISSN : -     EISSN : 28100301     DOI : https://doi.org/10.32923/bdg.v4i2
Core Subject : Religion, Education, Social,
Religion Education Social Sciences
Budgeting: Jurnal Akuntansi Syariah specializes in Islamic accounting, financial accounting, audit accounting, tax accounting, public sector accounting, capital market, investment, management and sharia business and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines with various approaches of normative, philosophy, history, sociology, anthropology, theology, psychology, economics and is intended to communicate the original researches and library research on the subject.
Arjuna Subject : Umum - Umum
Articles 5 Documents
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Search results for , issue "Vol 2 No 2 (2021): Vol 2 No 2 (2021): Budgeting: Jurnal Akuntansi Syariah, Desember 2021" : 5 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX SEBELUM PANDEMI R. Nia Marotina; Karima Tamara
Budgeting: Jurnal Akuntansi Syariah Vol 2 No 2 (2021): Vol 2 No 2 (2021): Budgeting: Jurnal Akuntansi Syariah, Desember 2021
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

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Abstract

This research aims to see the effect of financial performance using return on assets and return on equity as a measuring tool, good corporate governance using the size of the board of directors and the number of audit committees as a measuring tool, on the value of the company using price to book value (PBV). ) as a measuring tool. This research is a descriptive comparative study with a quantitative approach. Sources of data in this study come from secondary data using documentation methods through websites and research journals. This study uses purposive sampling technique, namely with certain criteria. The results of this sampling are 13 companies listed on the Jakarta Islamic Index for the 2016-2019 period. This study uses multiple linear regression analysis. The results of this study indicate that partially return on assets only has a significant effect on firm value, while simultaneously return on assets, return on equity, board size and number of audit committees have a significant effect on firm value. Keywords: Financial Performance, Good Corporate Governance, and Company Value.
PENGARUH PROGRAM KELUARGA HARAPAN DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP TINGKAT KEMISKINAN DI INDONESIA Misfi Laili Rohmi; Mahfudz Reza Fahlevi; Mega Mariska
Budgeting: Jurnal Akuntansi Syariah Vol 2 No 2 (2021): Vol 2 No 2 (2021): Budgeting: Jurnal Akuntansi Syariah, Desember 2021
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

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Abstract

A government program for accelerating poverty reduction in Indonesia is about Family Hope Program (PKH). The PKH is expected to be one of the answers to the problems faced by the government. This research used secondary data with multiple regression model analysis. PKH coefficient's value is -0.169818 with 95% confidence level. The HDI regression coefficient value is 0.471132 with a 95% confidence level. PKH has a negative effect on poverty where every increase in the PKH budget will reduce the poverty rate in Indonesia, HDI does not significantly affect the poverty level. The increase in HDI will actually increase the percentage of poverty in Indonesia, PKH and HDI together have a negative influence on poverty in Indonesia. Increasing the allocation of PKH funds and the percentage of HDI together can reduce the poverty rate in Indonesia.
ANALISIS PERLAKUAN AKUNTANSI PADA PEMBIAYAAN MUSYARAKAH MUTANAQISHAH DI BANK SYARIAH INDONESIA (BSI) CABANG PANGKALPINANG Marsita Lara; Muh. Misdar; Atika Atika
Budgeting: Jurnal Akuntansi Syariah Vol 2 No 2 (2021): Vol 2 No 2 (2021): Budgeting: Jurnal Akuntansi Syariah, Desember 2021
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

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Abstract

The purpose of this study was to determine the accounting treatment of PSAK 106 regarding musyarakah or musyarakah mutanaqishah financing contracts at Bank Syariah Indonesia (BSI) Pangkalpinang Branch. And to find out the suitability of the application of the musyarakah mutanaqishah financing contract at the Indonesian Islamic Bank (BSI) Pangkalpinang Branch with the Statement of Financial Accounting Standards (PSAK) 106. The type of this research is descriptive qualitative. This research was conducted at Bank Syariah Indonesia (BSI) Pangkalpinang Branch. Data collection techniques consist of observation, documentation and interviews. While the data analysis technique consists of data collection, data reduction, data presentation and drawing conclusions. The results of this study indicate that the accounting treatment at the Indonesian Islamic Bank (BSI) Pangkalpinang Branch related to recognition and measurement and disclosure is in accordance with PSAK 106. Meanwhile, the accounting treatment at the Indonesian Islamic Bank (BSI) Pangkalpinang Branch for Musyarakah financing in its presentation is not in accordance with PSAK 106. Because Bank Syariah Indonesia (BSI) Pangkalpinang Branch presents cash and assets as musyarakah receivables, whereas based on PSAK 106 paragraph 35 states that cash or assets delivered to active partners are presented as musyarakah investments.
SISTEM PENYUSUNAN LAPORAN KEUANGAN MENGGUNAKAN STANDAR AKUNTANSI KEUANGAN (SAK) Atika Atika; Mentari Ghozalia Khairunissa; Andi Fatmawati
Budgeting: Jurnal Akuntansi Syariah Vol 2 No 2 (2021): Vol 2 No 2 (2021): Budgeting: Jurnal Akuntansi Syariah, Desember 2021
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

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Abstract

Financial Statements are the main means of financial information for parties outside the company. The results of the financial statements themselves are in the form of an accounting process that can be used as a communication tool between financial data and the activities of a company and parties with an interest in the data or activities of the company. Financial statements according to Financial Accounting Standards (SAK) are very important in the company, The important purpose of financial statements according to Financial Accounting Standards (SAK) is to ensure financial position, profitability and performance, determine cash flows, find out the results of transactions within the company, provide related information financial resources and obligations to be completed, directing accounting policies and checking the efficiency and effectiveness of the Company's management.
PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG PADA MINIMARKET ****** MART BERBASIS SYARIAH CABANG BANGKA BELITUNG Jarmini Jarmini; Tinggal Purwanto; Reka Meilani
Budgeting: Jurnal Akuntansi Syariah Vol 2 No 2 (2021): Vol 2 No 2 (2021): Budgeting: Jurnal Akuntansi Syariah, Desember 2021
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

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Abstract

The results showed that the merchandise inventory accounting information system owned by Minimarket ****** Mart was good. Assessment based on: the inventory recording method is in accordance with the theory using physical recording, the inventory valuation method is in accordance with the theory using the FIFO method, the cash sales procedure applied by ****** Mart can be said to be good and is in accordance with the theory where the cash sales procedure starts from the buyer coming to the store to shop and ends with the cashier who provides a payment receipt proof of the transaction, the purchasing procedure implemented by ****** Mart is still not in accordance with the theory this is because the manager still has concurrent duties as part the buyer of goods and the finance department, the documentation used can be said to be in accordance with the theory where it can be seen that purchases, purchase invoices, inventory stock books.

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