Jurnal Akuntansi dan Audit Syariah (JAAiS)
Journal title Jurnal Akuntansi dan Audit Syariah Initials JAAiS Frequency Two issues per year (June & December) DOI Prefix 10.28918 by Online ISSN 2775-8443 Print ISSN 2775-6270 Editor-in-chief Ria Anisatus Sholihah Publisher Sharia Accounting Study Program, FEBI - UIN K.H. Abdurrahman Wahid Pekalongan Jurnal Akuntansi dan Audit Syariah (JAAiS) is a journal providing authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industries. ISSN Print is 2775-6270 and ISSN Online is 2775-8443. We publish original research papers, review articles and case studies focused on Islamic Accounting and Auditing as well as related topics. All papers are peer-reviewed by at least two reviewers. Jurnal Akuntansi dan Audit Syariah (JAAiS) released on a regular basis (every six months, on June and December). Jurnal Akuntansi dan Audit Syariah (JAAiS) is published and printed by Sharia Accounting Study Program Faculty of Islamic Economics and Business of Islamic State University (UIN) K.H Abdurrahman Wahid Pekalongan.
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
Business Strategy on MSME Performance: The Role of Innovation and Accounting Information System as Mediating Variables
Introduction/Main Objectives: This study examines the effects of business strategy, innovation, and AIS on MSME performance and investigates the mediating roles of innovation and AIS in the relationship between business strategy and performance. Background Problems: Micro, Small, and Medium Enterprises (MSMEs) play a vital role in economic growth, employment creation, and income distribution. However, MSMEs in Pati Regency, Indonesia, continue to face challenges related to strategic planning, innovation capability, and the utilization of accounting information systems (AIS). Novelty: While previous studies predominantly focus on large corporations or macro-urban centers, this study provides distinct empirical insights into how formal business strategies are applied to operational technology and innovative outcomes in a developing regional context (Pati Regency). Research Methods: A quantitative survey approach was employed using data collected from 100 MSME owners selected through purposive sampling. The data were analyzed using multiple linear regression and mediation analysis with the Sobel test. Finding/Results: The findings reveal that business strategy has a positive but insignificant effect on MSME performance. In contrast, innovation and AIS have positive and significant effects on performance. Furthermore, the mediation analysis indicates that neither innovation nor AIS significantly mediates the relationship between business strategy and MSME performance. Conclusion: This study highlights the importance of strengthening innovation capabilities and expanding the adoption of digital-based accounting information systems to improve business performance. MSME owners are encouraged to enhance product, process, and marketing innovation while utilizing AIS more effectively to support managerial decision-making and operational efficiency.
Copyright (c) 2026 Muhammad Falich Irsyad, Provita Wijayanti, Khajar, Ibnu, Wan Anisabanum Salleh https://creativecommons.org/licenses/by-sa/4.0
Faktor-faktor Penentu Minat Karier Lulusan Akuntansi Syariah di Lembaga Keuangan Syariah
Introduction/Main Objectives: This study aims to examine the factors influencing the career interest of Sharia Accounting Graduate Students in pursuing careers in Islamic financial institutions. Background Problems: In reality, not all Sharia Accounting Graduate students are interested in working in Islamic financial institutions, even though their academic background is directly related to the field. This phenomenon indicates a gap between students' field of study and their career preferences, which may be influenced by various factors. Novelty: This study integrates various factors, including the work environment, Sharia accounting knowledge, religiosity, and labor market considerations, into a single model, thereby providing a more comprehensive understanding of students' career interests. Research Methods: This research employs a quantitative approach, with data collected through questionnaires distributed to 96 respondents via a saturated sampling technique. Data were analyzed using multiple linear regression with SPSS IBM 26. Finding/Results: Partially, work environment, Sharia accounting knowledge, and labor market considerations do not significantly affect career interest, while religiosity has a significant effect. Simultaneously, all variables significantly influence students career interests. Conclusion: Religiosity is the most influential factor in shaping students' career interest, while other variables show no partial effect. The findings imply that strengthening religious values may increase students' interest in pursuing careers in Islamic financial institutions.
Copyright (c) 2026 Pratomo Cahyo Kurniawan, Singgih Setiawan, Nurul Qomariah, Anugrah Fitria Berliannanda https://creativecommons.org/licenses/by-sa/4.0
Determinants of Accounting Student’s Interest in Public Accounting Careers: Knowledge and Self-Efficacy
Introduction/Main Objectives: This study aims to examine the effect of accounting knowledge, financial rewards, and labor market considerations on accounting students' interest in pursuing a career as a public accountant, while considering the moderating role of self-efficacy. Background Problems: The study is motivated by the growing demand for competent public accountants in response to increasing requirements for financial transparency and accountability, whereas students' interest in choosing this profession remains varied. Novelty: This research investigates self-efficacy as a psychological factor that may strengthen the relationship between career-related factors and students' intention to become public accountants. Research Methods: A quantitative approach was employed using a survey method involving 100 accounting students from several universities in Salatiga, selected through purposive sampling. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Finding/Results: The findings reveal that accounting knowledge, financial rewards, and labor market considerations have a positive and significant effect on students' interest in pursuing a career as a public accountant. Furthermore, self-efficacy significantly moderates the relationships between accounting knowledge and career interest, and between labor market considerations and career interest. However, self-efficacy does not moderate the relationship between financial rewards and students' interest in becoming public accountants. Conclusion: This study concludes that academic, economic, and employment-related factors are important determinants of students' career intentions, while self-efficacy plays a crucial role in strengthening students' confidence in choosing a career in public accounting.
Copyright (c) 2026 Fajar Alawy Muhammad, Dewi Arismaya, S.E., M.Akt https://creativecommons.org/licenses/by-sa/4.0
Menakar Penerimaan Teknologi Administrasi Pajak Baru Studi Core Tax System dengan UTAUT2 dan Literasi Digital
Introduction/Main Objectives: This study investigates taxpayer acceptance of the Core Tax System (CTS) as a digital tax administration platform in Indonesia, with a focus on West Java. CTS is central to the national tax digitalization agenda, which aims to improve efficiency, transparency, and compliance. This study aims to analyze the determinants of CTS adoption using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) and to examine the role of digital literacy. Background Problems: Despite its strategic importance, empirical evidence on CTS acceptance in regions with diverse levels of digital readiness remains limited, raising questions regarding key determinants of behavioral intention and use behavior. Novelty: This research contributes by integrating digital literacy as a moderating variable within the UTAUT2 framework to examine CTS adoption in Indonesia. Research Methods: A quantitative approach was employed using an online survey of 300 individual and corporate taxpayers. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Finding/Results: The results indicate that performance expectancy, effort expectancy, social influence, hedonic motivation, price value, and habit significantly influence behavioral intention, while facilitating conditions do not. Digital literacy strengthens the effects of key determinants on behavioral intention and use behavior. Conclusion: The study concludes that digital literacy and user-centered system design are critical to enhancing CTS adoption and ensuring sustainable digital tax administration.
Copyright (c) 2026 Nur Jannah Abdi Aziz, Tiara Pradani, Winda Ayu Anggraini, Dwiyan Al Rasyid https://creativecommons.org/licenses/by-sa/4.0
Implementasi Sistem Informasi Akuntansi dalam Pengelolaan Transaksi Pembayaran terhadap Penyusunan Laporan Keuangan pada Hooki Café Pamekasan
Introduction/Main Objectives: This study aims to analyze implementation of an Accounting Information System in managing payment transactions and its role in supporting the preparation of financial reports at Hooki Café Pamekasan. Background Problems: The development of information technology has driven significant changes in the management of financial transactions, particularly in the culinary business sector, which is characterized by high transaction intensity and diverse payment methods. This condition necessitates an Accounting Information System (AIS) capable of managing payment transactions in integrated manner and supporting the preparation of reliable financial reports. Novelty: this study lies in the in-depth disclosure of the implementation practices of a MAJOO application-based AIS in managing multi-payment transactions at a medium-scale culinary business using a qualitative approach. Research Method: Descriptive qualitative approach through in-depth interviews, observation, and documentation, involving four key informants: one manager, two employees (cashiers), and one finance administrator who are directly involved in transaction management and financial recording. Findings/Results: The implementation of the AIS enhances the consistency, accuracy, and traceability of payment transaction recording, both cash and non-cash, thereby supporting the preparation of more comprehensive and informative financial reports. The integration of all transactions within a single system also strengthens transparency and accountability in financial management and facilitates real-time financial monitoring and evaluation processes. Conclusion: The importance of implementing an integrated and user-friendly Accounting Information System as a basis for improving the quality of financial reports and supporting managerial decision-making in culinary businesses with complex transaction characteristics.
Copyright (c) 2026 Ubaidillah Rohim, Ainol Yakin https://creativecommons.org/licenses/by-sa/4.0
Analisis Praktik Akuntansi Ijarah pada Nelayan Berdasarkan PSAK 107 di Desa Aengpanas, Madura
Introduction/Main Objectives: This study examines the application of Islamic accounting records in the practice of ijarah multijasa contracts carried out by fishermen in Aeng Panas Village, Madura. Background Problems: The phenomenon investigated concerns the rental of boats and driver services, which are traditionally conducted verbally without written documentation, potentially creating ambiguity regarding the parties' rights and obligations. Novelty: The main research question explores how the principles of Islamic accounting, particularly PSAK 107 on ijarah, can be implemented in a traditional socio-economic context grounded in mutual trust. This study focuses on applying Islamic accounting principles to traditional community-based practices, an area rarely explored, as most prior studies emphasize formal Islamic financial institutions. Research Methods: This research employs a qualitative descriptive approach using a field research design, involving observations, in-depth interviews, and documentation with boat owners and renters. Finding/Results: The findings reveal that ijarah multijasa practices in Aeng Panas Village have not fully aligned with Islamic accounting standards due to the absence of formal recording systems. Conclusion: The study recommends developing and introducing a simple Islamic accounting recording model for local fishermen to promote transparent, fair, and Sharia-compliant transactions.
Copyright (c) 2026 Nurzamila, Fena Ulfa Aulia https://creativecommons.org/licenses/by-sa/4.0
Kualitas Laporan Keuangan PSAK 401 BPRS Bhakri Sumekar: Akuntansi Murabahah dan Mudharabah
Introduction/Main Objectives: This study aims to evaluate the extent of BPRS compliance with the implementation of PSAK 401, 402, and 405 in financial reports for the period 2022 to 2024 using a qualitative approach. Background Problems: The background to this research is the increasing pressure related to accountability and transparency in Islamic financial institutions, where several studies from 2019 to 2025 indicate that the level of compliance with PSAK has a significant impact on the quality of financial reports, customer trust, and institutional stability. Novelty: This study provides a long-term analysis of compliance with PSAK 401, 402, and 405 at BPRS Bhakti Sumekar between 2022 and 2024. Research Methods: Testing was conducted through qualitative analysis of compliance indicators in the presentation of Islamic financial reports, recognition of murabahah transactions, and accounting treatment for mudharabah financing according to applicable standards. Finding/Results: The research results show that the level of compliance of BPRS in the period 2022–2024 is relatively high, with the implementation of PSAK 401 being the most consistent, while PSAK 402 and 405 still require strengthening in terms of measurement and disclosure. Conclusion: These findings suggest that improving the quality of reporting systems and internal controls is a crucial factor in ensuring sustainable compliance. Thus, this study emphasizes the importance of a qualitative approach to obtain evidence regarding the consistency of PSAK implementation at BPRS Bhakti Sumekar.
Copyright (c) 2026 Ach Farhan Efendi, Anni Muslimah Purnamawati https://creativecommons.org/licenses/by-sa/4.0
Moderasi Kepemilikan Institusional pada Financial Distress Perusahaan Property Dan Real Estate dalam Indeks Saham Syariah Indonesia
Introduction/Main Objectives: : The main objective of this study is to analyze the effect of operating capacity, sales growth, and cash flow on financial distress, and to assess the extent to which institutional ownership can moderate the relationship between these variables. Background Problems: Rapid development in the modern era has led to increasingly fierce competition between companies, both at the national and international levels. This condition requires every company to continue to innovate and improve performance in order to survive and compete in the global market. If a company cannot manage its resources and assets optimally, it can cause financial distress that has the potential to lead to bankruptcy. To minimize this risk, it is necessary to analyze the factors that can influence financial distress. Several factors that play a role include operating capacity, sales growth, and cash flow. Operating capacity describes a company's ability to utilize assets efficiently to generate sales. Sales growth indicates a company's ability to increase revenue from the previous period, while cash flow reflects the company's ability to meet its financial obligations. In addition, institutional ownership is thought to be able to strengthen the influence of these factors on financial distress because it can act as a monitoring mechanism for company management. Novelty: This study empirically analyzes how these financial ratios affect financial distress in Property and Real Estate Companies in ISSI for the 2020-2024 financial reporting period. Research Methods: This study applies a quantitative approach and the data used are secondary data obtained from the annual reports of property and real estate companies listed in the Sharia Stock Index for the 2020- 2024 period. The sampling technique was carried out by purposive sampling and resulted in 16 companies. Data analysis was carried out using SPSS version 26 through the stages of descriptive statistical tests, classical assumption tests, multiple regression analysis tests, partial tests (t-tests), moderation regression analysis tests, and determinant tests. Finding/Results: The results of the study indicate that operating capacity and sales growth have an effect on financial distress, while cash flow has no effect on financial distress. Furthermore, institutional ownership is proven to be able to moderate the relationship between operating capacity and sales growth on financial distress. Also, cash flow cannot affect financial distress with institutional ownership as a moderating variable. Conclusion: This study concludes that a company's financial condition is influenced by its ability to efficiently manage operational capacity and sales growth. Cash flow is not yet a primary factor in determining a company's level of financial distress. Furthermore, institutional ownership plays a significant role in strengthening the relationship between internal company factors and the level of financial distress, thus institutional oversight is necessary to maintain the company's financial stability.
Copyright (c) 2025 Putri Amanda Ardita, Wilda Yulia Rusyida https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Effect of PSAK 409 Implementation on the Effectiveness of Zakat Management at BAZNAS Majalengka
This study analyzes the impact of implementing the Statement of Financial Accounting Standards (PSAK) 409 on the effectiveness of zakat management at the National Amil Zakat Agency (BAZNAS) of Majalengka. PSAK 409 is a specific accounting standard for zakat management aimed at enhancing transparency, accountability, and accuracy in the financial reporting of zakat institutions. The research employs a quantitative approach using financial report data from periods before and after the implementation of PSAK 409, along with surveys conducted among employees and staff involved in zakat management, which were then analyzed statistically. The results indicate a significant improvement in the transparency of financial reporting, operational efficiency, and public trust toward BAZNAS Majalengka. The implementation of PSAK 409 has also contributed to more optimal collection and distribution of zakat funds. These findings provide important implications for zakat institutions in adopting professional and reliable financial standards, thereby supporting a modern and sustainable zakat governance system.
Copyright (c) 2025 Muhammad Sutrisna, Lina Yulianti https://creativecommons.org/licenses/by-sa/4.0
Analisis Pengelolaan Dana Desa Menggunakan SISKEUDES di Desa Dulamayo Utara Kecamatan Telaga Biru Kabupaten Gorontalo
Introduction/Main Objectives: This study analysis themanagement of village funds using SISKEUDES inDulamayo Utara Village, Telaga Biru Subdistrict,Gorontalo Regency, aiming to evaluate its effectivenessand challenges. Background Problems: Themanagement and accountability of village funds are notpresented comprehensively, there is a lack of efficientauditing and accountability for the management ofvillage funds, the use of SISKEUDES is constrained bythe internet network, and the financial reports areinaccurate. Novelty: This research examines theimplementation of SISKEUDES based on PermendagriNumber 20 of 2018, focusing on its application in villagefund management. Research Methods: A qualitativecase study approach was employed. Data were collectedthrough observation, interviews, and documentationfrom nine informants. Data analysis involved reduction,presentation, and conclusion drawing.Finding/Results: the management of village fundsusing SISKEUDES is not been optimal. There areobstacles related to inaccuracies in financial reporting.Despite activity planning, there are obstacles incoordination and documentation that hinder the speedand smooth use of funds. There are also problems relatedto data inaccuracies due to technical disruptions anddelays in input, incomplete reports, and a lack ofaccessibility to financial reports for the entire villagecommunity. Conclusion: SISKEUDES positively impactsthe accountability of village fund management inDulamayo Utara Village. However, shortcomings such asinaccurate recording, limited report accessibility, and technical challenges remain, requiring ongoingimprovements to enhance efficiency and transparency.
Copyright (c) 2025 Fatma Doe, Felmi D Lantowa, Dharmawaty Makur https://creativecommons.org/licenses/by-sa/4.0
Implementasi Teknologi Pembayaran Nontunai (TERANO) Dalam Pembayaran Pajak Bumi Dan Bangunan Di Desa Monggolito
Introduction/Main Objectives: implementation of non-cash payment technology (TERANO) in paying land and building taxes in Monggolito Village, using George C. Edward III's policy implementation theory. Background Problems: The background of the study is based on obstacles to the implementation of the TERANO systern such as low digital literacy, public stigma, and limited facilities and infrastructure. Novelty: The novelty of this research lies in the implementation of the TERANO system at the village level using George C. Edward III's policy implementation theory, which includes indicators of communication, resources, disposition, and bureaucratic structure. Research Methods: This research uses a qualitative method with a case study approach. Data collection techniques are carried out through interviews, observations, and documentation involving 7 informants as sources. Data analysis techniques utilise the stages of data reduction, data presentation, and drawing conclusions. Finding/Results: The results of the study show that the implementation of the TERANO system has not been optimal. The four indicators in Edward III's theory of communication, resources, disposition, and bureaucratic structure have not been implemented effectively. The communication indicator is limited to socialization and is not evenly distributed The resource aspect, both human resource readiness and facilities and infrastructure, is still not supportive. The implementer's disposition indicator shows a lack of commitment and limited access to technology, and the bureaucracy indicator shows a lack of understanding of the procedures and flow of using TERANO. Conclusion: The implementation of TERANO cashless payment technology in Property and Land Tax using Edward III's theory is not yet running optimally in Monggolito Village due to constraints in communication, resources, disposition, and bureaucracy.
Copyright (c) 2025 Dwijayanti S. Kadam, Lukfiah Irwan Radjak, Mentari Ariesta Iyonu https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Green Corporate Governance, Biaya Lingkungan, dan Corporate Social Responsibility Terhadap Kinerja Keuangan
Pendahuluan/Tujuan Utama: Penelitian ini mengkaji pengaruh green corporate governance, biaya lingkungan, dan CSR dalam mendukung peningkatan kinerja keuangan, dengan fokus penelitian pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia, mengingat sektor ini memiliki tingkat paparan lingkungan yang tinggi dan tuntutan transparansi keberlanjutan yang semakin tinggi. Latar Belakang Masalah: Fenomena penurunan price to book value setiap tahun pada perusahaan menunjukkan melemahnya harga saham yang mencerminkan rendahnya laba, sehingga memicu penurunan kinerja keuangan ditengah meningkatnya tuntutan keberlanjutan dari pihak pemangku kepentingan. Kebaruan: Penelitian ini menggunakan variabel terbaru yang masih jarang diteliti yaitu green corporate governance yang diukur melalui disclosure index. Variabel CSR dinilai menggunakan laporan keberlanjutan yang disusun berdasarkan standar GRI 2021. Serta, variabel kinerja keuangan di uji dengan rasio price to book value yang kebanyakan digunakan untuk menguji nilai perusahaan. Metode Penelitian: Objek penelitian adalah perusahaan yang terdaftar di BEI periode 2022-2024. Metode yang digunakan adalah kuantitatif dengan pendekatan data sekunder dan teknik pengambilan sampel secara purposive sampling terhadap 20 perusahaan yang memenuhi kriteria. Temuan/Hasil: Hasil penelitian menunjukan green corporate governance berpengaruh positif dan tidak signifikan terhadap kinerja keuangan, yang menunjukan variabel ini belum menjadi faktor determinan nyata dalam memengaruhi performa keuangan perusahaan. Sementara biaya lingkungan dan CSR berpengaruh negatif dan signifikan terhadap kinerja keuangan, meskipun pengaruhnya negatif dan signifikan dalam jangka pendek, namun tidak menutup kemungkinan dapat memberikan manfaat jangka panjang berupa efisiensi operasional, reputasi yang lebih baik, dan kepercayaan stakeholders. Simpulan: Penelitian ini menegaskan perusahaan perlu mengintegrasikan green corporate governance, biaya lingkungan, dan CSR untuk menjaga legitimasi sosial sekaligus mendorong kinerja keuangan berkelanjutan, serta memberi wawasan stakeholders dalam menilai aspek ESG selain profitabilitas.
Copyright (c) 2025 Rista Anjani Putri, Martinus Budiantara https://creativecommons.org/licenses/by-sa/4.0
Dinamika Penerapan PSAK 409 di Masjid Nururrahman Tanak Beak Narmada
Masjid merupakan Organisasi Nirlaba keagamaan yang umumnya mengelola dana umat berupa Zakat, Infaq dan Shadaqah (ZIS). Maka Dari itu, tentunya harus memiliki laporan keuangan yang sistematis dan akuntabel. Apalagi dalam pelaporan keuangan ZIS mestinya merujuk pada Peraturan Standar Akutansi Keuangan (PSAK) 109 tentang Zakat, Infaq dan Shadaqah (ZIS). Sehingga tujuan dari Penelitian ini adalah menganalisis Dinamika Penerapan PSAK 109 di Masjid Nururrahman Tanak Beak, Narmada yang disertakan dengan upaya penerapannya dalam skala kecil, menengah dan besar. Penelitian ini menggunakan pendekatan Kualitatif dengan Metode Studi Kasus dengan melakukan observasi, wawancara dan dokumentasi. Adapun hasil dari penelitian ini bahwa terdapat 5 dinamika yang temukan di antaranya pemahaman yang minim tentang PSAK 109, belum dianggap wajib, kurangnya dorongan dari pemerintah, Sumber Daya Manusia (SDM) dan Teknologi yang terbatas dan Regulasi penerapan PSAK 109 yang minim. Sehingga, dalam menghadapi dinamika tersebut penelitian ini menawarkan upaya penerapan PSAK 109 dalam skala kecil, menengah dan besar. Keywords: Akutansi Masjid, Manajemen Masjid dan PSAK 109.
Copyright (c) 2025 Meldina Aulia Ananda, Umu Rosyidah https://creativecommons.org/licenses/by-sa/4.0
Perbandingan Kebijakan Pajak Penghasilan Orang Pribadi di Estonia dan Indonesia: Sebuah Analisis Teoritis
This study aims to compare the personal income tax (PPh OP) policies between two countries, namely Estonia and Indonesia, with a qualitative approach to literature studies. This analysis is carried out based on a three-theory approach, namely tax compliance theory, tax justice theory, and fiscal administration efficiency theory. Indonesia implements a progressive tariff system guided by vertical justice and income redistribution. However, its implementation still faces several challenges, particularly in terms of administrative complexity and low tax literacy among the community. On the other hand, Estonia implements a fixed tariff system or flat tax of 20% which is supported by a fully digitalized and fully integrated system. This system is considered very superior because it is more efficient and provides ease of reporting as well as a high level of compliance. However, this system ignores the aspect of justice because of the same trif. The results of the study show that there is no completely ideal system, each country has its advantages and disadvantages. The practical implications of this study suggest the need for a PPh OP policy that balances technological efficiency with the principle of justice, taking into account the socio-economic characteristics of Indonesia.
Copyright (c) 2025 Shella Shindi Anora, Hastanti Agustin Rahayu https://creativecommons.org/licenses/by-sa/4.0
Auditor Switching di Tengah Tekanan Keuangan: Analisis Moderasi Financial Distress Terhadap Faktor Internal dan Eksternal Perusahaan
Penelitian ini bertujuan untuk menganalisis pengaruh opini audit, audit delay, dan pertumbuhan perusahaan terhadap auditor switching dengan financial distress sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari perusahaan subsektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Teknik analisis data yang digunakan adalah regresi data panel dan moderated regression analysis (MRA) menggunakan software EViews 12. Hasil penelitian menunjukkan bahwa secara parsial, opini audit, audit delay, dan pertumbuhan perusahaan tidak berpengaruh signifikan terhadap auditor switching. Demikian pula, financial distress tidak memoderasi hubungan antara ketiga variabel independen tersebut dengan auditor switching. Temuan ini menunjukkan bahwa keputusan perusahaan dalam melakukan pergantian auditor tidak semata-mata dipengaruhi oleh kondisi opini audit, keterlambatan audit, pertumbuhan, maupun tekanan keuangan, melainkan kemungkinan besar oleh faktor lain seperti kebijakan internal, biaya audit, rotasi auditor, dan hubungan historis antara perusahaan dengan auditor. Penelitian ini memberikan kontribusi dalam memperkaya literatur mengenai faktor-faktor yang memengaruhi auditor switching, serta menjadi dasar pertimbangan bagi manajemen dan regulator dalam menetapkan kebijakan terkait penggunaan jasa audit.
Copyright (c) 2025 irene jap, Ira Grania Mustika https://creativecommons.org/licenses/by-sa/4.0
Optimalisasi Wakaf untuk Mengurangi Ketimpangan Ekonomi dan Beban Pajak di Indonesia
Ketimpangan ekonomi dan beban pajak yang tinggi masih menjadi tantangan dalam sistem ekonomi Indonesia. Wakaf, sebagai instrumen keuangan sosial dalam Islam, memiliki potensi besar dalam mendukung distribusi ekonomi yang lebih merata dan mengurangi ketergantungan negara terhadap pajak. Penelitian ini bertujuan untuk mengkaji peran wakaf dalam mengurangi ketimpangan ekonomi serta potensinya dalam meringankan beban pajak di Indonesia. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur dan analisis kebijakan, dengan sumber data yang mencakup regulasi, wawancara ahli, serta berbagai literatur terkait. Hasil penelitian menunjukkan bahwa optimalisasi wakaf produktif dapat memberikan manfaat ekonomi yang berkelanjutan bagi masyarakat dan berkontribusi pada sistem perpajakan yang lebih adil. Beberapa negara telah menerapkan insentif pajak bagi donatur wakaf sebagai strategi untuk meningkatkan filantropi Islam, yang dapat menjadi model bagi Indonesia. Namun, masih terdapat tantangan dalam regulasi dan tata kelola wakaf yang perlu diperbaiki. Oleh karena itu, diperlukan sinergi antara pemerintah, lembaga keuangan syariah, dan sektor swasta dalam mengembangkan kebijakan yang mendukung wakaf sebagai instrumen ekonomi yang lebih efektif.
Copyright (c) 2025 Mochammad Alfian Dwi Bhaihaqi, Hastanti Agustin Rahayu https://creativecommons.org/licenses/by-sa/4.0
Corporate Governance dalam memoderasi Nilai Perusahaan: Inventory Turnover, Tax Planning dan Earning Quality
This study aims to determine the Effect of Inventory Turnover, Tax Planning, and Earning Quality on Company Value with Corporate Governance as a Moderating Variable (Study of Companies Listed on the Jakarta Islamic Index 30 for the 2019-2023 Period). This study is a type of quantitative research with secondary data using purposive sampling techniques. The sample used was 12 companies listed on the JII 30 for the 2019-2023 period. Based on the test results using Eviews 12, it can be found that Inventory Turnover has no significant effect on Company Value, Tax Planning has a significant negative effect on Company Value, Earning Quality has no significant effect on Company Value. The Corporate Governance variable cannot moderate the effect of Inventory Turnover on Company Value, the Corporate Governance variable is able to moderate Tax Planning and Earning Quality on Company Value.
Copyright (c) 2025 siti ismi fauziah, Iskandar https://creativecommons.org/licenses/by-sa/4.0
Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum dan Sesudah Isu Boikot Perang Gaza
This research aimed to analyze financial performance during the period before and after the issue of the Gaza war boycott at PT. Map of Boga Adiperkasa and PT Unilever. The research method used a quantitative descriptive approach, with data obtained from financial reports published on the Indonesia Stock Exchange (BEI) as well as information related to boycotts taken from online news sites. The financial performance analysis carried out is profitability ratio analysis which includes Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Equity (ROE), and Return on Total Assets (ROA). The financial statements analyzed were the period the 3rd quarter of 2023 and the 1st quarter of 2024, so that data before and after the boycott can be compared. The results of the study showed that there was a decrease in the profitability ratio (NPM, ROA, ROE) at PT. Map Boga Adiperkasa in the 1st quarter of 2024. The GPM ratio increased but was not significant. Meanwhile, a significant decrease also occurred at PT. Unilever in the profitability ratio (GPM, ROA, and ROE). The NPM ratio increased but was not significant. This shows that overall, the decrease in several of these ratios reflects the impact of the Gaza war boycott that was only felt in early 2024, which resulted in decreased sales or increased operating costs.
Copyright (c) 2025 Triya Wardah, Erlinda Nur Khasanah https://creativecommons.org/licenses/by-sa/4.0
Peran Dewan Direksi dan Kinerja Perusahaan: Environmental, Social and Governance sebagai Mediator
Based on data from the Indonesia Stock Exchange (IDX), it is known that in 2023 there were 88 companies listed in Morningstar Sustainalytics out of a total of 857 companies listed on the IDX as a whole. This is an interesting phenomenon, where only about ± 10% of listed companies on the IDX are included in the ESG ranking. This study aims to examine how the role of the board of directors in the acquisition of ESG scores and its impact on company performance. To test the overall hypothesis, this study uses Path Analysis using Smart-PLS. This study found that board size has no effect on ESG, but board intensity can have a significant effect on ESG. ESG practices have no significant effect on financial performance. The size and intensity of board meetings have a significant effect on company performance, but ESG cannot mediate the effect of board size and intensity of board meetings on company performance partially.
Copyright (c) 2025 Adelina Citradewi https://creativecommons.org/licenses/by-sa/4.0
Peran Artificial Intelligence terhadap Praktik Greenwashing dalam Sustainability Report: Systematic Literature Review
Introduction/Main Objectives: The increasing demand for sustainability reports encourages companies to be more transparent in disclosing social and environmental impacts, especially for global companies in the era of digital transformation. Background Problems: The practice of greenwashing in presenting fake sustainability reports still often occurs and affects stakeholder trust. This literature review aims to provide a comprehensive overview and mapping several studies related to the role technology of Artificial Intelligence (AI) on greenwashing practices in sustainability reports. Novelty: This study conducted a literature review on Artificial Intelligence (AI) articles with Greenwashing, Technology, Sustainability Report mitigation. Research Methods: The method used in this research is a Systematic Literature Review (SLR). Data analysis by mapping 16 selected articles from 2021 to 2024 in the Scopus database. Finding/Results: The results of this research show that Artificial Intelligence (AI) technology has proven to have a significant contribution to mitigating greenwashing practices in sustainability reports. Artificial Intelligence (AI) is able to increase transparency, automatic data collection, and data analysis, increase accountability, help identify potential bias, validate sustainability claims, detects data inconsistencies, and assists in reducing Environmental, Social, and Governance (ESG) divergence. Despite its promising potential, AI still faces challenges, particularly in algorithmic ethics and infrastructure readiness. Conclusion: Practice greenwashing in sustainability reports. Artificial Intelligence (AI) can increase transparency, automated data collection, data analysis, increase accountability and transparency of sustainability reports, help identify potential bias, validate sustainability claims, identify data discrepancies and help reduce Environmental, Social, and Governance (ESG) Divergence. Although AI is promising, challenges remain, such as algorithm ethics and infrastructure readiness.
Copyright (c) 2025 Abim Wafirli, Provita Wijayanti, Lisa Kartikasari, Muhammad Ja'far Shodiq https://creativecommons.org/licenses/by-sa/4.0
Peran Akuntansi Hijau dalam Keberlanjutan Perusahaan di Indonesia
This research explores the role of green accounting in supporting the sustainability of companies in Indonesia. As the environmental concerns become increasingly pressing, companies are called upon to adopt sustainable practices that align with both national and international regulations. Green accounting, which integrates environmental costs into financial reporting, plays a crucial role in helping businesses manage environmental impacts while also contributing to their long-term sustainability. The study employs a literature review method to examine how green accounting practices are being implemented in Indonesia, the challenges faced by companies, and the regulatory frameworks that influence these practices. The results indicate that while green accounting is gaining traction, there are still barriers related to the measurement of environmental costs and benefits, as well as inconsistent regulatory enforcement. Companies that adopt green accounting practices are shown to have better stakeholder relations and are more competitive in the market. This research suggests that further strengthening of regulations and education on green accounting is essential for fostering sustainable business practices.
Copyright (c) 2025 Ade Gunawan, Achmad Tubagus Surur, Muhammad Nasrullah, Adinda Umul Fadzila https://creativecommons.org/licenses/by-sa/4.0
Faktor Internal Dalam Persepsi Mahasiswa Mengenai Perilaku Tidak Etis Akuntan
This research aims to prove the influence of ethical orientation, religiosity, and locus of control on students' perceptions of unethical behavior by accountants. Before data processing, data collection was conducted, with students from the Sharia Accounting program at the State Islamic University of Salatiga as the sample. The sampling process was carried out using purposive sampling method. The data used were primary data obtained through questionnaire distribution. In this study, the independent variables consist of ethical orientation, religiosity, and locus of control, while the dependent variable is accounting students' perception of unethical behavior by accountants. Multiple regression analysis using SPSS was employed to test the hypotheses. Based on the test results, it can be concluded that ethical and religious orientation has a negative effect on accounting students' perceptions regarding accountants' unethical behavior, while locus of control has a positive and insignificant effect in the Salatiga State Islamic University environment.
Copyright (c) 2024 Ahmad Sa'idi, Nur Kabib, Jersy Eprina Putri, Asih Nur Miftakhul Janah https://creativecommons.org/licenses/by-sa/4.0
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan
Banking is one of the financial institutions that has activities to collect funds from the public in the form of savings and distribute them to the public in the form of credit and/or other forms. The purpose of banking is to make a profit. The level of a bank's ability to make a profit is measured by Return on Assets (ROA). The purpose of this study is to test the effect of the Capital Adequacy Ratio (CAR), Operating Costs Operating Income (BOPO), and Loan to Deposit Ratio (LDR), on the Return on Assets (ROA) of state-owned banks listed on the Indonesia Stock Exchange during 2019-2023. The samples used in this study were those consistently listed on the Indonesia Stock Exchange during the 2019-2023 period. This study uses a purposive sampling method to determine the sample, resulting in 4 companies and 80 quarterly samples. Data were analyzed using multiple linear regression methods and descriptive statistics. The results of this study found that CAR has a positive and significant effect on ROA with a calculated f value of 316.135> f table 2.73 with a significant value of 0.000 <0.05. BOPO has a negative and significant effect on ROA with a calculated f value of 316.135> f table 2.73 and a significant value of 0.000 <0.05. and LDR has a positive and insignificant effect on ROA with a calculated t of 1.786> t table 1.665 and a significant value of 0.078> 0.05. In addition, this study also proves that CAR, BOPO, LDR have a simultaneous effect on ROA of state-owned banks. The coefficient of determination (Adjusted R2) of the regression model is 92.3%. This means that the independent variables can explain ROA by 92.3%, the remaining 7.7% is explained by other variables not analyzed in this study.
Copyright (c) 2024 Rinwantin, Rangga Friday Syah Pratama https://creativecommons.org/licenses/by-sa/4.0
Kualitas Laporan Keuangan Ditinjau dari Enterprise Risk Management
Financial reports play a crucial role for external parties in monitoring company performance, tracking growth, and evaluating achievements. However, pressure to make reports appealing to prospective investors and stakeholders often leads to financial statement manipulation. Stakeholder theory asserts that financial reports are needed by various parties to assess company operations and aid in investment decision-making. Nevertheless, this manipulation can result in a mismatch between external expectations of neutral reports and company practices of embellishing financial statements. This study aims to provide a deeper understanding of how Intellectual Capital, Sustainability Reports, and Tax Planning affect the quality of financial reports, moderated by Enterprise Risk Management, in the transportation and logistics sector companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. A causal-comparative method is employed with a quantitative approach and data collection from company financial reports and annual reports from 2019 to 2023. Moderated Regression Analysis (MRA) using Eviews 13 is the data analysis technique utilized. The research findings indicate that Intellectual Capital, Sustainability Reports, and Tax Planning influence the quality of financial reports. However, Enterprise Risk Management only moderates the influence of Sustainability Reports, weakening their impact on financial report quality, but not that of Intellectual Capital and Tax Planning.
Copyright (c) 2024 Fiinaa Maghfirotuzzahro, Alvita Tyas Dwi Aryani, Ade Gunawan https://creativecommons.org/licenses/by-sa/4.0
Moderasi Kepemilikan Institusional pada Determinan Pengungkapan Corporate Social Responsibility Perusahaan Sektor Energi
The running of a company's operations is, of course, related to the impact on social and environmental aspects, meaning that the operational activities of a business entity not only have an impact on the company itself but also the environment and surrounding community, such as relations with stakeholders in the community, human resources, and natural resources. This research aims to determine the moderating interaction of Institutional Ownership in the influence of Tax Aggressiveness, Profitability, and Media Exposureon Corporate Social Responsibility disclosure in Energy Sector Companies Listed on the BEI in 2018-2024. This research uses a quantitative research approach. The data in this research is secondary data. The sampling technique used purposive sampling, resulting in a sample of 13 energy sector companies. The analysis tool used is eviews13. The research results show that the Tax Aggressiveness variable has no effect on Corporate Social Responsibility disclosure, the Profitability variable has an effect on Corporate Social Responsibility disclosure, and Media Exposurehas an effect on Corporate Social Responsibility disclosure. The Institutional Ownership variable can moderate the influence of Tax Aggressiveness and Profitability on Corporate Social Responsibility disclosure. Meanwhile, the Institutional Ownership variable cannot moderate the influence of Media Exposureon disclosure of Corporate Social Responsibility.
Copyright (c) 2024 Wulan Suryaningsih, Ahmad Rosyid https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Pengendalian Akuntansi, Sistem Pelaporan, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Pekalongan
The change in regional budget standards is to create regional budgets accurately and economically, efficiently, and effectively that represent the interests and aspirations of local communities in relation to regional financial management. Accountability must be fulfilled by the government by looking at the budget, accounting control, and reporting system. The purpose of this study is to determine the effect of accounting control, reporting system, and clarity of budget targets on the accountability of the performance of government agencies of Pekalongan Regency. This research belongs to the type of quantitative research. The data collection method in this study was a questionnaire method using a sample of 51 respondents. Sampling technique by purposive sampling method. This study used a multiple linear regression test data analysis method with the help of SPSS 26. The results showed that accounting control affects the accountability of the performance of government agencies in Pekalongan District. The reporting system and clarity of budget targets do not affect the accountability of the performance of government agencies in Pekalongan District.
Copyright (c) 2024 Dini Indriyani, Muhammad Shulthoni https://creativecommons.org/licenses/by-sa/4.0
Inovasi Pengendalian Keuangan: Memperkuat Kinerja Siklus Murabahah KSU Kota Santri Bojong
ABSTRACT KSU Kota Santri Bojong has Murabahah products that are of interest to the community. This financing has operational standards that have been set by the internal organization. However, whether the standard has been implemented as it should. This internal control test aims to determine the extent to which the internal control system is operating. Includes activities of applying as a cooperative member, financing application, verification, financing, installments and repayment. Researchers used adopt observation, interview and documentation methods. Researchers used internal control questions to obtain reinforcing and comparative data. Triangulation is the basis for interpreting the analysis of comparing field facts with standards that should be. The results of this study state that the Murabahah cycle standards have been carried out, but still need improvement. Through the murabahah accounting information system described and field documentation related to the treatment of each stage of the murabahah cycle. KSU Kota Santri faces various challenges, one of which is the separation of functions and digitalization of the murabahah system. Some stages of Murabahah still depend on manual methods, so KSU Kota Santri needs an update that is more effective, efficient, complex and economical.
Copyright (c) 2024 Windy Fatmawati, Gunawan Aji https://creativecommons.org/licenses/by-sa/4.0
Peran Rasio Analisis Bisnis Perusahaan Terhadap Harga Saham
ABSTRACT This research aims to determine the influence of Return On Equity, Earning Per Share, Net Profit Margin and Price to Book Value on share prices in the food and beverage company sector listed on the IDX for the 2019-2023 period. The research population is food and beverage companies registered on the IDX for 2019-2023. The sampling technique used in this research was purposive sampling. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX). The data analysis method used is multiple linear regression using SPSS version 25. The partial research results show that Return On Equity (ROE) has a negative and significant effect on stock prices, Earning Per Share (EPS) has a positive and significant impact on stock prices, Net Profit Margin (NPM) does not have a positive and significant effect on stock prices and Price to Book Value (PBV) has a positive and significant effect on stock prices. Meanwhile, the results simultaneously show that Return On Equity (ROE), Earning Per Share (EPS), Net Profit Margin (NPM), and Price to Book Value (PBV) have a positive and significant effect on stock prices.
Copyright (c) 2024 Atina Amaliana, Rizka Ariyanti https://creativecommons.org/licenses/by-sa/4.0
ANALISIS PENGARUH ENVIRONMENT COST DISCLOSURE (ECD) DAN INDONESIAN ENVIRONMENT REPORTING (IER) TERHADAP SUSTAINABILITY REPORTING (Studi pada Perusahaan Manufaktur yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2020-2022)
The aims of this research is to determine the influence of Environmental Cost Disclosure (ECD) and Indonesian Environmental Reporting (IER) on Sustainability Reporting (SR) in manufacturing companies registered with JII for the 2020-2022 period, and how sustainable reporting is for a company. Islamic perspective. This type of research is quantitative in the form of secondary data and uses purposive sampling techniques for panel data. The sample used is 10 companies registered with JII from 2020 to 2022. Annual reports and sustainability reports can be accessed at www.idx.co.id, this method is used to collect data. Data were processed using SPSS Version 25. Descriptive tests, classical assumption tests, multiple linear regression analysis tests and hypothesis tests were used for analysis. The research results show that Environmental Cost Disclosure (ECD) partially has no effect on Sustainability Reporting (SR), Indonesian Environmental Reporting (IER) partially has a negative effect on Sustainability Reporting (SR). And simultaneously Environmental Cost Disclosure (ECD) and Indonesian Environmental Reporting (IER) have a positive effect on Sustainability Reporting (SR).
Enviroment Cost Disclousure (ECD), Indonesian Enviroment Reporting (IER) and Sustainability Reporting (SR).
Copyright (c) 2024 Jurnal Akuntansi dan Audit Syariah
Pengaruh Islamic Corporate Social Responsibility (ICSR) dan Profitabilitas terhadap Reputasi Perusahaan Sektor Farmasi dI ISSI Tahun 2018-2022
This study aims to determine the influence of Islamic Corporate Social Responsibility (ICSR) and Profitability on the reputation of Pharmaceutical sector companies listed on the Indonesian Shar'iah Stock Index (ISSI) in the 2018-2022 period. The method used in this study is a quantitative approach. The type of data used in this study is secondary data. The data obtained is from the financial statements of Faramasi sector companies listed on the Indonesian Shar'iah Stock Index (ISSI) in the 2018-2022 period. The sampling technique uses Purposive Sampling with a sample of 70 companies. The data analysis used was multiple linear regression. The results of this study show that the variable Islamic corporate social responsibility affects the company's reputation. Companies that carry out ICSR disclosure properly according to the rules determined by legal entities will get a positive assessment from stakeholders, be more recognized for their existence and can improve the company's reputation. Variable Profitability affects the company's reputation. Means Profitability shows that the higher the profit generated by a company is considered a positive signal by investors related to the company's better performance so that it can increase the company's reputation. Simultaneously, the variables Islamic Corporate Social Responsibility (ICSR) and Profitability together affect the company's reputation. This means that the company is able to improve the company's reputation, with ICSR activities and high profit increases.