Jurnal Akuntansi dan Audit Syariah

Pengaruh Solvabilitas, Profitabilitas Terhadap Audit Report Lag Dengan Opini Audit Going Concern Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Yang Ada Di Jakarta Islamic Index Periode 2018 - 2021)

Anis Choirun Nisa — 2023-12-23

ABSTRACT

The purpose of this research is to investigate the effect of Solvency, Profitability, and Going Concern Audit Opinion on Audit Report Lag in JII Companies for the 2018-2021 Period. This secondary data quantitative research uses a purposive sampling technique for panel data. The sample is used for 21 companies registered with JII from 2018 to 2021. Financial reports and annual reports can be accessed at www.idx.co.id. This method is used to collect data. Data were processed using the analysis program Eviews 10. Descriptive test, stationarity test, regression test, classical assumption test, path analysis test, and Sobel test were used to analyze.

The results showed that, after conducting road analysis and the Sobel test, the Solvency, Profitability, and Going Concern Audit Opinion variables had no effect on Audit Report Lag. In contrast, the Solvency and Profitability variables affect the Audit Report lag.

Keywords: solvency, profitability,going concern audit opinio, and audit report lag

Analisis Akuntabilitas Laporan Keuangan Bumdes Subur Makmur Lestari Di Desa Wisata Tlogoweru

Sukma Tirta Mayasari — 2023-12-24

ABSTRACT

The aim of this research was to determine the Accountability of the Financial Reports of Subur Makmur Lestari Village-Owned Enterprises (BUMDES) in the Tlogoweru Tourism Village, Guntur District, Demak Regency, which focuses on Financial Reports and Vertical & Horizontal Accountability. The location of this research is in Tlogoweru Village, Guntur District, Demak Regency. The method used in this research is descriptive qualitative. Sources of data and information needed in this research were obtained from BUMDES financial reports and informants. The data used in this research was collected by conducting interview techniques, observation and taking documentation. Validation of the data used is triangulation. Based on the results of the research carried out, the researchers found that the Financial Report of BUMDES Subur Makmur Lestari was in accordance with SAK EMKM but was not complete, as can be seen from the financial report that was made only the Financial Position Report (Balance Sheet) and Profit and Loss Report while the Notes to the Financial Report had not been made. The accountability of the financial report cannot be said to be accountable because it does not meet the three indicators of financial accountability. Financial integrity has not been maximally integrated, disclosure has not been conveyed to the general public and compliance with statutory regulations has been complied with in accordance with PP Number 11 of 2021 concerning BUMDES.

Keywords: accountability, Bumdes, financial reports

Penerapan Standar Akuntansi Zakat (PSAK 109) terhadap Kepatuhan Pengelolaan Dana Zakat pada lembaga zakat wilayah tegal

Nurul Wulandari Putri — 2023-12-24

Objective from study This is For know is Accounting for Zakat (PSAK 109), influential to management compliance Zakat funds . Subject study This is Institution Zakat Manager in the region Tegal . Data used in study This is quantitative data . Data used is the primary data obtained through deployment questionnaire to zakat institutions in the region Tegal . Question collected And up to 70 can processed . Testing in study This use method multiple linear analysis with the SPSS program. Results study This show that application accountancy sharia influential positive And significant to management zakat funds in the region tegal . By Because that , can concluded that as results from study this , the zakat institution must can increase And look after all aspect accountancy sharia , for reach trust society , zakat and Distribute alms through institution And maximizing government For realize justice And well-being for public

Implementasi Akuntansi Ijarah (Ijarah Accounting) Dalam Pembiayaan Multijasa pada KSPPS BMT An – Najah Kantor Cabang Kajen Pekalongan

Muhammad Yazid Abdus Sukur Yazid — 2023-12-24

Multisevice financing is financing provided by sharia financial institutions to

customers to obtain benefits from a service. This research aims to analyze whether

KSPSS BMT An – Najah Kajen Pekalongan Branch Office is obedient or not yet

obedient implementing MUI Fatwa Number 09 of 2000 concerning Ijarah Financing

and PSAK 107 concerning Ijarah Accounting in multiservice financing.This research

is classified as field research, using descriptive - qualitative methods (description of

field observation results). The data sources used in this research are primary data in

the form of interviews and secondary data in the form of financing forms, financing

agreements and profit and loss reports. Also, literature study regarding MUI Fatwa

Number 09 of 2000 concerning Ijarah Financing and PSAK 107 concerning Ijarah

Accounting. The results of this research show that multiservice financing with an

ijarah agreement at KSPPS BMT An – Najah Kajen Pekalongan Branch Office is in

obedient with MUI Fatwa Number 09 of 2000 concerning Ijarah Financing and the

practice of recording Ijarah Accounting for KSPPS BMT An – Najah Kajen Pekalongan

Branch Office is also in obedient with implementing 3 statement of PSAK 107 and

does not implement 3 statements of PSAK 107 because it is in the form of ijarah for

services, not ijarah for benefit rent, so the treatment of ijarah receivables is different.

New Fraud Diamond dan Deteksi Kecurangan Financial Statement pada Perusahaan Manufaktur Yang Terdaftar Di ISSI

Rosyid Nur Anggara Putra — 2023-12-24

ABSTRACT

Financial statement fraud is an intentional act by certain parties in manipulating financial numbers on financial statements so that the disclosure of information is not appropriate. To detect such fraud, several approaches can be taken through financial target, nature of industry, earnings growth, and change in directors. The purpose of this study is to examine the influence of the new fraud diamond model on financial statement fraud as measured by the Beneish M-Score model. The population in this study uses manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) from 2018-2021. In selecting the sample for this study, purposive sampling techniques were used in accordance with the research criteria, resulting in 20 companies with 80 research data. Data analysis techniques use panel data regression with the help of Microsoft Excel software and E-views statistical tool version 12. The results of this study indicate that financial target, nature of industry, and change in directors do not have a significant effect on financial statement fraud, while earnings growth has a negative and significant effect on financial statement fraud. Therefore, this study can be said to support the new fraud diamond model in financial statement fraud.

Keywords: Financial Statement Fraud, New Fraud Diamond Model, Beneish M-Score

ABSTRAK

Kecurangan financial statement merupakan tindakan kesengajaan oleh pihak tertentu dalam memanipulasi angka-angka pada laporan keuangan sehingga pengungkapan informasi tidak sesuai. Untuk mendeteksi kecurangan tersebut dapat dilakukan dengan beberapa pendekatan melalui financial target, nature of industry, earnings growth dan change in directors. Tujuan penelitian ini untuk melihat pengaruh model new fraud diamond terhadap kecurangan financial statement yang diukur dengan model Beneish M-Score . Populasi dalam penelitian ini menggunakan perusahaan manufaktur yang tercatat dalam Indeks Saham Syariah Indonesia (ISSI) 2018-2021. Dalam pemilihan sampel penelitian ini menggunakan teknik purposive sampling yang telah sesuai dengan ketentuan kriteria penelitian, sehingga terdapat 20 perusahaan dengan data penelitian sebanyak 80. Tekhnik analisis data menggunakan regresi data panel dengan bantuan software microsoft excel dan alat statistik E-views versi 12. Hasil penelitian ini menunjukan bahwa financial target, nature of industry dan change in directors tidak berpengaruh signifikan terhadap kecurangan financial statement, sedangkan pada earnings growth berpengaruh negatif dan signifikan terhadap kecurangan financial statement. Oleh karena itu, penelitian ini dapat dikatakan mendukung model new fraud diamond dalam kecurangan laporan keuangan

Keywords: Kecurangan Laporan Keuangan, Model New Fraud Diamond, Beneish M-Score

CORPORATE SOCIAL RESPONSIBILITY (CSR) PERFORMANCE AND INVESTMENT EFFICIENCY: THE ROLE OF CHARACTERISTIC OF AUDIT COMMITTEE AS MODERATING VARIABLE

Yunita Lisnaningtyas Utami — 2023-12-24

The purpose of this research is to analyze the effect of Corporate Social Responcibility (CSR) performance as well as it’s impact on the company investment efficiency with Audit Committee characteristic as moderating variable. The corporate social responcibility (CSR) performance used in this study are Environtmental, Social, Governance (ESG) disclosure which is obtained from database released by Bloomberg. Audit Committee characteristic in this study is size of Audit Committee based on the number of Audit Committee members. The population in this study is non-financial companies listed on the Indonesia Stock Exchange in the 2014-2017 periods. Based on the purposive sampling method, 29 companies were selected with a total of 116 elections. Data analysis in this study uses e-views 9. The results of this study indicate that companies with increased CSR have positive and significant increases in investment efficiency. Characteristics of the Audit Committee are able to moderate the increasing of CSR performance in investment efficiency.

Pengaruh Kompensasi, Kompetensi dan Disiplin Kerja terhadap Kinerja Pegawai KPP Pratama Pati

Heni Risnawati — 2023-12-24

ABSTRACT

This research explains how compensation, competency and work discipline influence the performance of KPP Pratama Pati employees. The aim of this research is to analyze compensation, competency and work discipline on employee performance. It is hoped that this research can contribute as a reference for management in improving employee performance. The research method used was by giving questionnaires to KPP Pati employees to obtain perceptions about competence, competence and work discipline on employee performance. The results of the questionnaire answers are then processed using the SPSS application to obtain valid results. The results of this research indicate that compensation has a significant effect on employee performance. Competence and work discipline also have a significant effect on employee performance. The conclusion in this research is that instability, competence and work discipline are important factors in improving employee performance. Compensation can affect employee morale, as well as competence. The better the competence of employees, the better their performance will be. Work discipline is a supporting factor in increasing performance.

Keywords: Compensation, Competency, Work Discipline, Performance.