Pub Date : 2022-12-07DOI: 10.28918/jaais.v3i2.5949
Bahtiar Effendi, W. Nabila, Fina Ummiyatul Izza
The purpose of this research is to ascertain how is the tax education, the religious attitude of students in carrying out their obligations towards taxation if later they become taxpayers because they have fulfilled the requirements as taxpayers and the factors that influence it. The research approach uses quantitative research methods by conducting a survey of UIN K.H. Abdurrahman Wahid Pekalongan who has received lecture material on taxation. The sampling technique used was non-probability sampling with a quote sampling method. The data analysis method used multiple regression analysis to test the data obtained from the respondents. The research findings provide an analysis that student taxation education affects tax compliance, student religious attitudes affect tax compliance. The novelty in this study is to include the religiosity variable as the attitude of the taxpayer in carrying out tax obligations.
{"title":"Analisis Persepsi Tentang Tax Education Dan Peran Sikap Religiusitas Terhadap Perilaku Kepatuhan Kewajiban Perpajakan","authors":"Bahtiar Effendi, W. Nabila, Fina Ummiyatul Izza","doi":"10.28918/jaais.v3i2.5949","DOIUrl":"https://doi.org/10.28918/jaais.v3i2.5949","url":null,"abstract":"The purpose of this research is to ascertain how is the tax education, the religious attitude of students in carrying out their obligations towards taxation if later they become taxpayers because they have fulfilled the requirements as taxpayers and the factors that influence it. The research approach uses quantitative research methods by conducting a survey of UIN K.H. Abdurrahman Wahid Pekalongan who has received lecture material on taxation. The sampling technique used was non-probability sampling with a quote sampling method. The data analysis method used multiple regression analysis to test the data obtained from the respondents. The research findings provide an analysis that student taxation education affects tax compliance, student religious attitudes affect tax compliance. The novelty in this study is to include the religiosity variable as the attitude of the taxpayer in carrying out tax obligations.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129241746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-06DOI: 10.28918/jaais.v3i2.5960
Beni Suci Tapaningsih, Esmawati, Fatimah Azzahra
Currently, Indonesia is the third largest producer of waste in the world. Plastic waste is the second largest waste produced after food waste, which is 15.1℅. Problems regarding plastic waste cannot be separated from human life, especially in terms of consumption of mineral water because a lot of the packaging uses plastic. Moreover, with the emergence of single-use gallons, the problem of plastic waste is increasing. In addition, as much as 46.21% of waste in Indonesia is not managed. If this is allowed to continue, it can cause environmental damage and even natural disasters such as floods, resulting in hunger and poverty. Viewed from the other side, the waste-producing company should be responsible for managing the waste by implementing green accounting. However, in Indonesia, not many companies have implemented green accounting. To solve this problem, the author makes an innovative GaloninAja application. GaloninAja is one of the technological innovations that can make it easy for users to transact and get benefits and will aggregately have an impact on reducing plastic waste that has the potential to pollute the environment. With this application, companies can implement green economics as one of the Sustainable Development Goals without having to lose costs for the environment (green accounting). This study uses a qualitative descriptive method with primary data sources in the form of interviews and secondary.
{"title":"Analisa Green Accounting pada Aplikasi GaloninAja dalam Upaya Mewujudkan SDGs","authors":"Beni Suci Tapaningsih, Esmawati, Fatimah Azzahra","doi":"10.28918/jaais.v3i2.5960","DOIUrl":"https://doi.org/10.28918/jaais.v3i2.5960","url":null,"abstract":"Currently, Indonesia is the third largest producer of waste in the world. Plastic waste is the second largest waste produced after food waste, which is 15.1℅. Problems regarding plastic waste cannot be separated from human life, especially in terms of consumption of mineral water because a lot of the packaging uses plastic. Moreover, with the emergence of single-use gallons, the problem of plastic waste is increasing. In addition, as much as 46.21% of waste in Indonesia is not managed. If this is allowed to continue, it can cause environmental damage and even natural disasters such as floods, resulting in hunger and poverty. Viewed from the other side, the waste-producing company should be responsible for managing the waste by implementing green accounting. However, in Indonesia, not many companies have implemented green accounting. To solve this problem, the author makes an innovative GaloninAja application. GaloninAja is one of the technological innovations that can make it easy for users to transact and get benefits and will aggregately have an impact on reducing plastic waste that has the potential to pollute the environment. With this application, companies can implement green economics as one of the Sustainable Development Goals without having to lose costs for the environment (green accounting). This study uses a qualitative descriptive method with primary data sources in the form of interviews and secondary.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123485927","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-06DOI: 10.28918/jaais.v3i2.5987
Kuraini Nur Dinia, Ahmad Rosyid
The increasing number of corruption cases in the village government requires preventive measures to prevent the increase in the number of cases. This research aims to determine the effect of the whistleblowing system and control environment on efforts to prevent corruption in the village government with ethical behavior as moderating. This research is a quantitative research using purposive sampling technique in taking the sample. This study uses primary data by sending questionnaires and secondary data obtained from official sources. From 144 village officials in each village in Blado District, an analysis was carried out using SPSS 26, and using Moderates Regression Analysis as a regression test on the moderating variabel. The test results show that the whistleblowing system and control environment have a significant effect on preventing corruption, and ethical behavior can not moderate the whistleblowing system and control environment for preventing corruption.
{"title":"Whistleblowing System dan Lingkungan Pengendalian Dalam Pencegahan Korupsi Dana Desa dimoderasi Perilaku Etis","authors":"Kuraini Nur Dinia, Ahmad Rosyid","doi":"10.28918/jaais.v3i2.5987","DOIUrl":"https://doi.org/10.28918/jaais.v3i2.5987","url":null,"abstract":"The increasing number of corruption cases in the village government requires preventive measures to prevent the increase in the number of cases. This research aims to determine the effect of the whistleblowing system and control environment on efforts to prevent corruption in the village government with ethical behavior as moderating. This research is a quantitative research using purposive sampling technique in taking the sample. This study uses primary data by sending questionnaires and secondary data obtained from official sources. From 144 village officials in each village in Blado District, an analysis was carried out using SPSS 26, and using Moderates Regression Analysis as a regression test on the moderating variabel. The test results show that the whistleblowing system and control environment have a significant effect on preventing corruption, and ethical behavior can not moderate the whistleblowing system and control environment for preventing corruption.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"22 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113993494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-06DOI: 10.28918/jaais.v3i2.5645
Nisa Riski Rahmalia, Elit Eriyanti, Najunda Dewa Yani, Nur Kabib
The purpose of this study was to determine the effect of financial stability, external pressure and financial targets on fraudulent financial statements in manufacturing companies. In this study, the population of manufacturing companies listed on the Jakarta Islamic Index 70 (JII 70) for the 2019-2021 period is used. In the sampling process, the technique used is purposive sampling by producing 16 samples of companies. This study uses data analysis in the form of descriptive statistics, classical assumption test, and hypothesis testing. The results showed that partially the financial stability variable had an influence on financial statement fraud. Meanwhile, external pressure variables and financial targets have no effect on financial statement fraud. Simultaneously, the variables of financial stability, external pressure, and financial targets have an effect on fraudulent financial statements.
{"title":"Deteksi Pengaruh Financial Stabilty, External Pressure, dan Financial Targets terhadap Financial Statement Fraud","authors":"Nisa Riski Rahmalia, Elit Eriyanti, Najunda Dewa Yani, Nur Kabib","doi":"10.28918/jaais.v3i2.5645","DOIUrl":"https://doi.org/10.28918/jaais.v3i2.5645","url":null,"abstract":"The purpose of this study was to determine the effect of financial stability, external pressure and financial targets on fraudulent financial statements in manufacturing companies. In this study, the population of manufacturing companies listed on the Jakarta Islamic Index 70 (JII 70) for the 2019-2021 period is used. In the sampling process, the technique used is purposive sampling by producing 16 samples of companies. This study uses data analysis in the form of descriptive statistics, classical assumption test, and hypothesis testing. The results showed that partially the financial stability variable had an influence on financial statement fraud. Meanwhile, external pressure variables and financial targets have no effect on financial statement fraud. Simultaneously, the variables of financial stability, external pressure, and financial targets have an effect on fraudulent financial statements.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129890282","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.28918/jaais.v3i1.4546
Alsya Ika Ameilia, Tsalis Syaifuddin
PAD is generated through local taxes, retribution, revenue of provicially owned corporation, and other legitimate local revenue. PAD revenue is varied, but the local government requires a large allocation of capital expenditures in order to increase the economic growth. The aims of this research are to know about interconnections between Local Taxes, Retribution, and Revenue of Provicially Owned Corporation to the Capital Expenditures in Pekalongan City during the years 2010-2019. This research is a quantitative with the technique of collecting data using documentation method. Data used comes from budget out comes years 2010-2019. The test of prerequisite analysis using classical assumption test. Then the hypothesis test using multiple linear regression analysis. The result showed that Local Taxes, Retribution, and Revenue of Provicially Owned Corporation have negative effect to the Capital Expenditures in Pekalongan City. However, simultaneously have positive effect to the Capital Expenditures in Pekalongan City. Keyword : Local Taxes, Retribution, Revenue of Provicially Owned Corporation, Capital Expenditures
{"title":"Pengaruh Pajak Daerah, Retribusi Daerah, Dan Pendapatan Dari Laba Perusahaan Daerah Terhadap Belanja Modal Pada Kota Pekalongan Periode 2010-2019","authors":"Alsya Ika Ameilia, Tsalis Syaifuddin","doi":"10.28918/jaais.v3i1.4546","DOIUrl":"https://doi.org/10.28918/jaais.v3i1.4546","url":null,"abstract":"PAD is generated through local taxes, retribution, revenue of provicially owned corporation, and other legitimate local revenue. PAD revenue is varied, but the local government requires a large allocation of capital expenditures in order to increase the economic growth. The aims of this research are to know about interconnections between Local Taxes, Retribution, and Revenue of Provicially Owned Corporation to the Capital Expenditures in Pekalongan City during the years 2010-2019. This research is a quantitative with the technique of collecting data using documentation method. Data used comes from budget out comes years 2010-2019. The test of prerequisite analysis using classical assumption test. Then the hypothesis test using multiple linear regression analysis. The result showed that Local Taxes, Retribution, and Revenue of Provicially Owned Corporation have negative effect to the Capital Expenditures in Pekalongan City. However, simultaneously have positive effect to the Capital Expenditures in Pekalongan City. \u0000Keyword : Local Taxes, Retribution, Revenue of Provicially Owned Corporation, Capital Expenditures","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115334779","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-29DOI: 10.28918/jaais.v3i1.5307
Jadzil Baihaqi, Uswatun Muawanah
This study aims to examine the effect of intellectual capital on the financial performance, consist of capital, asset quality, earning, liquidity, of Islamic Rural Banks. The data of the research is in the form of secondary data on financial performance information obtained with documentation techniques. Capital performance is measured by CAR, asset quality by NPF, earning by ROA, and liquidity by CR. The population of this study was 163 BPRS throughout Indonesia. We use the purposive-sampling technique and the sample obtained is 26 BPRS in Central Java. The number of sample data is 69 data, for the period 2018-2020. We use the Partial Least Square method in processing data with the help of SmartPLS 3. This study results that intellectual capital affects financial performance (capital, asset quality, and earning), except for liquidity performance.
{"title":"Intellectual Capital dan Kinerja Keuangan Bank Pembiayaan Rakyat Syariah","authors":"Jadzil Baihaqi, Uswatun Muawanah","doi":"10.28918/jaais.v3i1.5307","DOIUrl":"https://doi.org/10.28918/jaais.v3i1.5307","url":null,"abstract":"This study aims to examine the effect of intellectual capital on the financial performance, consist of capital, asset quality, earning, liquidity, of Islamic Rural Banks. The data of the research is in the form of secondary data on financial performance information obtained with documentation techniques. Capital performance is measured by CAR, asset quality by NPF, earning by ROA, and liquidity by CR. The population of this study was 163 BPRS throughout Indonesia. We use the purposive-sampling technique and the sample obtained is 26 BPRS in Central Java. The number of sample data is 69 data, for the period 2018-2020. We use the Partial Least Square method in processing data with the help of SmartPLS 3. This study results that intellectual capital affects financial performance (capital, asset quality, and earning), except for liquidity performance.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125307830","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-26DOI: 10.28918/jaais.v3i1.5371
Ibnu Fajri
Tujuan dari penelitian ini adalah untuk mengeksplor nilai-nilai Tauhid yang disampaikan oleh Gus Baha selaku mufassir dalam ceramah-ceramah yang dilakukan di instansi-instansi yang berwenang mengelola keuangan publik. Sumber data dalam penelitian ini diperoleh dari video youtube berupa ceramah yang dilakukan oleh Gus Baha pada instansi pengelola keuangan publik. Setelah dilakukan penelusuran maka diperoleh dua video kajian Gus Baha yaitu di Kementerian Keuangan RI dan Badan Pengawas Keuangan RI. Penelitian ini menggunakan metode penelitian analisis wacana. Analisis wacana adalah salah satu alternatif dari analisis isi selain analisis kuantitatif yang dominan dan banyak dipakai. Hasil penelitian ini yaitu BPK diharapkan bisa memegang teguh paradigma tauhid yaitu Lembaga yang mengawasi harus lebih kuat dan sehat daripada yang diawasi. Kemudian di Kementerian Keuangan, selain berkeyakinan bahwa Allah berkehendak atas segala sesuatu, pengelolaan keuangan publik juga berdasarkan pada pengetahuan dan pengalaman.
这项研究的目的是探索由格斯·巴哈(Gus Baha mufassir)在负责管理公共资金的机构进行的演讲中提出的陶希德价值观。这项研究的数据来源来自youtube视频，视频中格斯·巴哈伊(Gus Baha)在公共金融管理机构发表的讲话。在进行搜索之后，在RI财政部和RI审计长机构发现了两段这样的研究视频。本研究采用了一种话语分析研究方法。《话语分析》是除了主导的、广泛使用的定量分析之外，对内容分析的替代方法之一。这次研究的结果是，史密斯先生希望能够坚定领导陶希德的模式，即监督机构应该比监督机构更强大、更健康。在当时的财政部，除了相信上帝对一切都有旨意之外，公共财政管理也是基于知识和经验。
{"title":"Paradigma Tauhid dalam Pengelolaan Keuangan Publik: Studi pada Ceramah Gus Baha di Kementerian Keuangan dan Badan Pengawas Keuangan","authors":"Ibnu Fajri","doi":"10.28918/jaais.v3i1.5371","DOIUrl":"https://doi.org/10.28918/jaais.v3i1.5371","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengeksplor nilai-nilai Tauhid yang disampaikan oleh Gus Baha selaku mufassir dalam ceramah-ceramah yang dilakukan di instansi-instansi yang berwenang mengelola keuangan publik. Sumber data dalam penelitian ini diperoleh dari video youtube berupa ceramah yang dilakukan oleh Gus Baha pada instansi pengelola keuangan publik. Setelah dilakukan penelusuran maka diperoleh dua video kajian Gus Baha yaitu di Kementerian Keuangan RI dan Badan Pengawas Keuangan RI. Penelitian ini menggunakan metode penelitian analisis wacana. Analisis wacana adalah salah satu alternatif dari analisis isi selain analisis kuantitatif yang dominan dan banyak dipakai. Hasil penelitian ini yaitu BPK diharapkan bisa memegang teguh paradigma tauhid yaitu Lembaga yang mengawasi harus lebih kuat dan sehat daripada yang diawasi. Kemudian di Kementerian Keuangan, selain berkeyakinan bahwa Allah berkehendak atas segala sesuatu, pengelolaan keuangan publik juga berdasarkan pada pengetahuan dan pengalaman.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130987273","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-26DOI: 10.28918/jaais.v3i1.4844
Ratih Diyah Ramadani, Faris Shalahuddin Zakiy
Dawung Village, the underestimated district is one of the villages in Mijen, Semarang City is one of the villages that manages clean water independently. Clean water is obtained from wells located near mosques and prayer rooms. Meanwhile, financial records are still done manually by writing each resident's monthly bill on a piece of paper. In this digitalization era, the use of physical data is more at risk of being damaged. So the need for renewal by replacing the data that was previously manual to automatic based on digital data and the application of SAK ETAP standards. This study aims to assist the Dawung Village community in recording clean water management. The method used is interviews with PAM administrators in Dawung Village. From the explanation, it was found that Dawung Village had to update the data by changing it from manual to automatic based on digital data. In addition, training is needed for administrators to be able to understand and implement SAK ETAP in the financial management of PAM in Dawung Village. Empowerment of village youth can also be carried out to support the improvement of financial management at PAM Dawung Village
{"title":"Implementasi SAK ETAP Pada Sistem Pencatatan Pengelolaan Air Bersih Di Desa Dawung Kelurahan Kedungpane Kecamatan Mijen Kota Semarang","authors":"Ratih Diyah Ramadani, Faris Shalahuddin Zakiy","doi":"10.28918/jaais.v3i1.4844","DOIUrl":"https://doi.org/10.28918/jaais.v3i1.4844","url":null,"abstract":"Dawung Village, the underestimated district is one of the villages in Mijen, Semarang City is one of the villages that manages clean water independently. Clean water is obtained from wells located near mosques and prayer rooms. Meanwhile, financial records are still done manually by writing each resident's monthly bill on a piece of paper. In this digitalization era, the use of physical data is more at risk of being damaged. So the need for renewal by replacing the data that was previously manual to automatic based on digital data and the application of SAK ETAP standards. This study aims to assist the Dawung Village community in recording clean water management. The method used is interviews with PAM administrators in Dawung Village. From the explanation, it was found that Dawung Village had to update the data by changing it from manual to automatic based on digital data. In addition, training is needed for administrators to be able to understand and implement SAK ETAP in the financial management of PAM in Dawung Village. Empowerment of village youth can also be carried out to support the improvement of financial management at PAM Dawung Village","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132120900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-24DOI: 10.28918/jaais.v3i1.4728
Umi Fadilah Fatoni
The purpose of this study was to determine the effect of mergers and acquisitions on stock prices carried out by publicly traded banking companies in 2015-2021. The research method used includes the type of event study research. Data obtained by conducting secondary data search. The analytical method used is a quantitative method, with the data analysis technique used is the paired sample t-test. The results showed a decrease in the average change in stock prices after the announcement of mergers and acquisitions was made. From these results, it has not shown any positive influence from mergers and acquisitions. It can be seen that between 10 days before and 10 days after the announcement of the merger, the results are 0,0000611 and – 0,00129. By using a significant level of 5%, the t-count value in the merger and acquisition is 0,561<2,110 or by looking at the probability shows that 0,562 > 0,05. Thus, there is no Significant Different between 10 days before and 10 days after the announcement of the merger ang acquisition. Suggestions that can be given are to add a longer period of research so that a larger sample allows for better results and it is necessary to consider other variables that affect stock prices, such as interest rates, inflation rates, and other macro influences, and in the end will affect research results.
{"title":"Analisis Perbedaan Sebelum Dan Sesudah Dilakukan Merger Dan Akuisisi Terhadap Harga Saham Pada Perusahaan Perbankan Go Public","authors":"Umi Fadilah Fatoni","doi":"10.28918/jaais.v3i1.4728","DOIUrl":"https://doi.org/10.28918/jaais.v3i1.4728","url":null,"abstract":"The purpose of this study was to determine the effect of mergers and acquisitions on stock prices carried out by publicly traded banking companies in 2015-2021. The research method used includes the type of event study research. Data obtained by conducting secondary data search. The analytical method used is a quantitative method, with the data analysis technique used is the paired sample t-test. \u0000The results showed a decrease in the average change in stock prices after the announcement of mergers and acquisitions was made. From these results, it has not shown any positive influence from mergers and acquisitions. It can be seen that between 10 days before and 10 days after the announcement of the merger, the results are 0,0000611 and – 0,00129. By using a significant level of 5%, the t-count value in the merger and acquisition is 0,561<2,110 or by looking at the probability shows that 0,562 > 0,05. Thus, there is no Significant Different between 10 days before and 10 days after the announcement of the merger ang acquisition. \u0000Suggestions that can be given are to add a longer period of research so that a larger sample allows for better results and it is necessary to consider other variables that affect stock prices, such as interest rates, inflation rates, and other macro influences, and in the end will affect research results. \u0000 \u0000 ","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130095776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-23DOI: 10.28918/jaais.v3i1.5180
Dwi Vera Usmadyani, Gunawan Aji
This study aims to determine the effect of internal control, application of zakat accounting, transparency and competence of human resources on financial accountability. The population in this research are administrators of zakat management organizations in Pekalongan, namely BAZNAS Pekalongan regency, LAZISMU Pekalongan regency, LAZISMU Pekalongan city, LAZIS Jateng Pekalongan, LAZISNU Pekalongan city, and LAZNAS Yatim Mandiri Pekalongan. The sampling technique in this study used the judgment sampling method with a sample of 37 respondents. The type of data used is primary data whose data collection uses a questionnaire. The data analysis technique in this study used multiple linear regression test assisted by SPSS 26.0 program. The results showed that the internal control variable had no effect on financial accountability. The application of zakat accounting variable had no effect on financial accountability. The transparency variable has a positive and significant effect on financial accountability. The human resource competence variable has a positive and significant effect on financial accountability. The results of the F test show that the variables of internal control, application of zakat accounting, transparency and competence of human resources simultaneously have a positive and significant effect on financial accountability with the magnitude of the influence being 88.5%.
{"title":"Pengaruh Pengendalian Internal, Penerapan Akuntansi Zakat, Transparansi, dan Kompetensi SDM terhadap Akuntabilitas Keuangan","authors":"Dwi Vera Usmadyani, Gunawan Aji","doi":"10.28918/jaais.v3i1.5180","DOIUrl":"https://doi.org/10.28918/jaais.v3i1.5180","url":null,"abstract":"This study aims to determine the effect of internal control, application of zakat accounting, transparency and competence of human resources on financial accountability. The population in this research are administrators of zakat management organizations in Pekalongan, namely BAZNAS Pekalongan regency, LAZISMU Pekalongan regency, LAZISMU Pekalongan city, LAZIS Jateng Pekalongan, LAZISNU Pekalongan city, and LAZNAS Yatim Mandiri Pekalongan. The sampling technique in this study used the judgment sampling method with a sample of 37 respondents. The type of data used is primary data whose data collection uses a questionnaire. The data analysis technique in this study used multiple linear regression test assisted by SPSS 26.0 program. The results showed that the internal control variable had no effect on financial accountability. The application of zakat accounting variable had no effect on financial accountability. The transparency variable has a positive and significant effect on financial accountability. The human resource competence variable has a positive and significant effect on financial accountability. The results of the F test show that the variables of internal control, application of zakat accounting, transparency and competence of human resources simultaneously have a positive and significant effect on financial accountability with the magnitude of the influence being 88.5%.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127672376","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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