Pub Date : 2021-12-17DOI: 10.28918/jaais.v2i2.4384
Sarah Dewiyanti, Muhammad Abdi Munsyii Julaytenth, Sinar Rohana, H. Siregar
Vocational accounting education is education that prepares students andstudents to become reliable accountants in the future. By prioritizing the focus ofpractice-based learning rather than theory, vocational accounting graduatesboth at the vocational and diploma level are believed to make a majorcontribution to the progress of the nation. However, in its implementation thereare still many cases of learning in the field of accounting that do not support theneeds of the world of work, especially in the era of society 5.0. This study aimsto analyze the synchronization of vocational accounting learning with the needsof the workforce in the era of society 5.0 and the concept of vocationalaccounting learning that is in accordance with the needs of the workforce in theera of society 5.0. This research is a type of descriptive qualitative research. Thesubjects of this research are students majoring in accounting, while the object ofthis research focuses on the Special Region of Yogyakarta. The results of thisstudy are that there is a lack of synchronization of accounting learning inseveral vocational schools and universities with the needs of the businessworld/industrial world which are increasingly leading to the era of society 5.0.The government is now increasingly concerned with vocational education withthe link and match program initiated by the Director General of VocationalEducation so that there is a need for a learning curriculum that is closely relatedto the needs of the business world/industrial world.
{"title":"Link and Match : Sinkronisasi Pembelajaran Akuntansi Vokasi dengan Karir Akuntan Era Society 5.0","authors":"Sarah Dewiyanti, Muhammad Abdi Munsyii Julaytenth, Sinar Rohana, H. Siregar","doi":"10.28918/jaais.v2i2.4384","DOIUrl":"https://doi.org/10.28918/jaais.v2i2.4384","url":null,"abstract":"Vocational accounting education is education that prepares students andstudents to become reliable accountants in the future. By prioritizing the focus ofpractice-based learning rather than theory, vocational accounting graduatesboth at the vocational and diploma level are believed to make a majorcontribution to the progress of the nation. However, in its implementation thereare still many cases of learning in the field of accounting that do not support theneeds of the world of work, especially in the era of society 5.0. This study aimsto analyze the synchronization of vocational accounting learning with the needsof the workforce in the era of society 5.0 and the concept of vocationalaccounting learning that is in accordance with the needs of the workforce in theera of society 5.0. This research is a type of descriptive qualitative research. Thesubjects of this research are students majoring in accounting, while the object ofthis research focuses on the Special Region of Yogyakarta. The results of thisstudy are that there is a lack of synchronization of accounting learning inseveral vocational schools and universities with the needs of the businessworld/industrial world which are increasingly leading to the era of society 5.0.The government is now increasingly concerned with vocational education withthe link and match program initiated by the Director General of VocationalEducation so that there is a need for a learning curriculum that is closely relatedto the needs of the business world/industrial world.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123918840","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 : 2021-12-17DOI: 10.28918/jaais.v2i2.4244
Herninda Pitaloka, Agung Guritno
This study aims to determine the Effect of KAP Reputation, Previous Year's Opinion and Firm Growth with Financial Distress as a Moderating Variable in Companies Listed in the Indonesian Sharia Stock Index (ISSI) 2019. The method of data collection is to collect annual financial reports (annual report) on IDX. and the company's official website. Obtained a sample of 280 companies with purposive sampling technique. The data was processed with IBM Statistics SPSS version 23. The analysis included descriptive statistical tests, model feasibility tests, classification matrix tests, the formation of logistic regression functions, partial parameter significance tests, simultaneous parameter significance tests, coefficients of determination tests and MRA tests. The results showed that the reputation of the KAP and the opinion of the previous year partially gave a positive and significant effect on auditor switching. The MRA test shows that financial distress cannot moderate KAP's reputation, previous year's opinion, and firm growth on auditor switching.
本研究旨在确定KAP声誉，上一年度意见和公司成长与财务困境作为调节变量对2019年印度尼西亚伊斯兰教股票指数(ISSI)上市公司的影响。数据收集的方法是在IDX上收集年度财务报告(annual report)。以及公司的官方网站。采用目的性抽样技术，获得了280家企业的样本。使用IBM Statistics SPSS version 23对数据进行处理。分析包括描述性统计检验、模型可行性检验、分类矩阵检验、逻辑回归函数的形成、部分参数显著性检验、同时参数显著性检验、决定系数检验和MRA检验。结果表明，注册会计师的声誉和上一年度的意见对注册会计师的转换产生了部分显著的正向影响。MRA测试表明，财务困境不能调节KAP的声誉、前一年的意见和事务所的成长对审计师的转换。
{"title":"Faktor-Faktor yang Mempengaruhi Auditor Switching dengan Financial Distress sebagai Moderasi","authors":"Herninda Pitaloka, Agung Guritno","doi":"10.28918/jaais.v2i2.4244","DOIUrl":"https://doi.org/10.28918/jaais.v2i2.4244","url":null,"abstract":"This study aims to determine the Effect of KAP Reputation, Previous Year's Opinion and Firm Growth with Financial Distress as a Moderating Variable in Companies Listed in the Indonesian Sharia Stock Index (ISSI) 2019. The method of data collection is to collect annual financial reports (annual report) on IDX. and the company's official website. Obtained a sample of 280 companies with purposive sampling technique. The data was processed with IBM Statistics SPSS version 23. The analysis included descriptive statistical tests, model feasibility tests, classification matrix tests, the formation of logistic regression functions, partial parameter significance tests, simultaneous parameter significance tests, coefficients of determination tests and MRA tests. The results showed that the reputation of the KAP and the opinion of the previous year partially gave a positive and significant effect on auditor switching. The MRA test shows that financial distress cannot moderate KAP's reputation, previous year's opinion, and firm growth on auditor switching.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"30 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130712070","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 : 2021-12-17DOI: 10.28918/jaais.v2i2.4491
Anita Wahyu Alviani, Taufikur Rahman
This study aims to determine the effect auditors competence, objectivity, religiosity to audit quality with auditors independence as the moderating variable of the auditors of Inspektorat Kabupaten Wonogiri, Semarang, dan Kota Salatiga. The analitycal methods used are the research instrument test, descriptive statistical test, multiple regression test, T test, F test, R2, classical assumption test, and MRA. The data was processed using IBM Statistics SPSS version 23. The results showed that the auditors competence variable had no effect on audit quality. The objectivity variable partially has a positive and significant effect on audit quality. The religiosity variable partially has a positive and significant effect on audit quality.The result of the MRA test indicate that auditor independence can moderate the effect of auditor competence, objectivity, and feligiosity on audit quality.
本研究旨在以稽核员独立性为调节变量，确定稽核员的胜任力、客观性、宗教性对稽核质量的影响。分析方法有研究工具检验、描述性统计检验、多元回归检验、T检验、F检验、R2、经典假设检验、MRA等。使用IBM Statistics SPSS version 23对数据进行处理。结果表明，审计师胜任力变量对审计质量没有影响。客观性变量部分对审计质量有显著的正向影响。宗教程度变量对审计质量有部分正向显著影响。MRA检验结果表明，审计师独立性可以调节审计师胜任力、客观性和可信度对审计质量的影响。
{"title":"Faktor-Faktor yang Mempengaruhi Kualitas Audit dengan Independensi Auditor sebagai Moderasi","authors":"Anita Wahyu Alviani, Taufikur Rahman","doi":"10.28918/jaais.v2i2.4491","DOIUrl":"https://doi.org/10.28918/jaais.v2i2.4491","url":null,"abstract":"This study aims to determine the effect auditors competence, objectivity, religiosity to audit quality with auditors independence as the moderating variable of the auditors of Inspektorat Kabupaten Wonogiri, Semarang, dan Kota Salatiga. The analitycal methods used are the research instrument test, descriptive statistical test, multiple regression test, T test, F test, R2, classical assumption test, and MRA. The data was processed using IBM Statistics SPSS version 23. The results showed that the auditors competence variable had no effect on audit quality. The objectivity variable partially has a positive and significant effect on audit quality. The religiosity variable partially has a positive and significant effect on audit quality.The result of the MRA test indicate that auditor independence can moderate the effect of auditor competence, objectivity, and feligiosity on audit quality. \u0000 ","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132554008","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 : 2021-12-17DOI: 10.28918/jaais.v2i2.4493
Ani Murtaza, Alvita Tyas Dwi Aryani
The level of profit obtained by investors on a stock investment that they dois known through stock returns. A stock return can be influenced by severalfactors, one of which is the trading volume of its shares, the level of profit thatcan be known through the company's performance by analyzing accountingprofits and the level of Return on Equity (ROE). In addition to this, the disclosureof Islamic Social Reporting (ISR) activities can have an impact on the company inthe future. The populations in this research are companies listed in JakartaIslamic Index (JII) in period of 2016-2019. The sampling technique was carriedout using purposive sampling method and based on the criteria that had beencarried out, the number of samples obtained was 12 samples of companies.Testing the research hypothesis used multiple linear regression analysistechniques and Moderating Regression Analysis (MRA) with the help of SPSS 21software. The results of this study indicate that the variables (1) trading volumehas an effect and significant on sharia stock returns (2) accounting profit has noand no significant effect on sharia stock returns (3) Profitability proxied byReturn on Equity (ROE) has no and no significant effect on sharia stock returns(4) ISR disclosure is not able to moderate the effect of trading volume, accountingprofit and profitability on sharia stock returns.
{"title":"Pengaruh Volume Perdagangan, Laba Akuntansi, dan Profitabilitas Terhadap Return Saham Syariah Dimoderasi Pengungkapan ISR","authors":"Ani Murtaza, Alvita Tyas Dwi Aryani","doi":"10.28918/jaais.v2i2.4493","DOIUrl":"https://doi.org/10.28918/jaais.v2i2.4493","url":null,"abstract":"The level of profit obtained by investors on a stock investment that they dois known through stock returns. A stock return can be influenced by severalfactors, one of which is the trading volume of its shares, the level of profit thatcan be known through the company's performance by analyzing accountingprofits and the level of Return on Equity (ROE). In addition to this, the disclosureof Islamic Social Reporting (ISR) activities can have an impact on the company inthe future. The populations in this research are companies listed in JakartaIslamic Index (JII) in period of 2016-2019. The sampling technique was carriedout using purposive sampling method and based on the criteria that had beencarried out, the number of samples obtained was 12 samples of companies.Testing the research hypothesis used multiple linear regression analysistechniques and Moderating Regression Analysis (MRA) with the help of SPSS 21software. The results of this study indicate that the variables (1) trading volumehas an effect and significant on sharia stock returns (2) accounting profit has noand no significant effect on sharia stock returns (3) Profitability proxied byReturn on Equity (ROE) has no and no significant effect on sharia stock returns(4) ISR disclosure is not able to moderate the effect of trading volume, accountingprofit and profitability on sharia stock returns.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121058216","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 : 2021-12-15DOI: 10.28918/jaais.v2i2.4330
Juniaty Ismail
This research was conducted with the aim to find out how the management ofinventories of raw materials in UKM FM in times of scarcity and rising rawmaterial prices. The difference between this study and previous studies is thatthe focus of the research is on small and medium enterprises that do notunderstand how to properly manage raw materials. In this study the authorswere directly involved in the observation and interview, so that the datacollected is completely accurate according to research needs. The steps of datacollection including observation, interviews and documentation. The dataanalysis technique used is descriptive qualitative method with EOQ analysis.The results showed that UKM FM in producing its products primarily shreddedfish often run into obstacles that the scarcity of raw materials of fish when theweather is bad, so the level of demand for such raw materials as well asproduction processes become inhibited. Moreover, scarcity of raw materials thatcontributed to rising prices of raw materials and consequently also influence theselling prices come down in consumer demand. To overcome this, the UKM FMdo it with EOQ Analysis, Safety Stock and Reorder Point approach.
{"title":"Economical Order Quantity, Safety Stock, dan Reorder Point pada Raw Inventory","authors":"Juniaty Ismail","doi":"10.28918/jaais.v2i2.4330","DOIUrl":"https://doi.org/10.28918/jaais.v2i2.4330","url":null,"abstract":"This research was conducted with the aim to find out how the management ofinventories of raw materials in UKM FM in times of scarcity and rising rawmaterial prices. The difference between this study and previous studies is thatthe focus of the research is on small and medium enterprises that do notunderstand how to properly manage raw materials. In this study the authorswere directly involved in the observation and interview, so that the datacollected is completely accurate according to research needs. The steps of datacollection including observation, interviews and documentation. The dataanalysis technique used is descriptive qualitative method with EOQ analysis.The results showed that UKM FM in producing its products primarily shreddedfish often run into obstacles that the scarcity of raw materials of fish when theweather is bad, so the level of demand for such raw materials as well asproduction processes become inhibited. Moreover, scarcity of raw materials thatcontributed to rising prices of raw materials and consequently also influence theselling prices come down in consumer demand. To overcome this, the UKM FMdo it with EOQ Analysis, Safety Stock and Reorder Point approach.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132339520","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}
Technology is increasingly developing into a means to facilitate human work and activities. One of them facilitates the performance of an accountant to be able to complete work precisely, quickly, and accurately. The sophistication of this technology is the main target so that every job can be completed perfectly with the help of the application system. Technological sophistication that can be utilized in the accounting field, especially by an accountant, is in the form of using an application system that utilizes artificial technology. But on the other hand, it is feared that technological developments will eventually be able to shift the accounting profession itself. To become a professional accountant, of course, requires certification that has met the qualification standards in accordance with the main competencies and special competencies in the accounting field. This study seeks to improve the soft skills of accountants to be able to compete in the artificial intelligence era so that the accounting profession cannot be replaced in the future. The implementation of this soft skill improvement is in the form of special training based on application technology, which is able to support the performance and readiness of accountants in facing the Certified Statement of Financial Accounting Standards or often abbreviated as CPSAK. This study uses a descriptive qualitative approach as an effort to understand the various concepts found in the research process, using content analysis techniques. Content analysis technique is a research method used to find out the conclusions of a text or in other words, content analysis is a research method that wants to reveal the author's ideas that want to be implemented. From this research, it is able to produce the application of E-Cefit Test (Certification Test) as a special training effort in order to be able to produce professional accountants. This application is designed to prepare prospective accountants to pass the certification exam through technology-based online learning media.
技术正日益成为促进人类工作和活动的手段。其中之一是促进会计人员准确、快速、准确地完成工作。该技术的复杂性是主要目标，以便在应用系统的帮助下完美地完成每一项工作。会计领域，尤其是会计人员可以利用的技术复杂性是以使用利用人工技术的应用系统的形式出现的。但另一方面，人们担心技术的发展最终会改变会计行业本身。当然，要成为一名专业会计师，需要根据会计领域的主要能力和特殊能力获得符合资格标准的认证。这项研究旨在提高会计人员的软技能，使其能够在人工智能时代竞争，从而使会计职业在未来无法被取代。这种软技能提升的实施是以应用技术为基础的特殊培训形式，能够支持会计人员面对注册财务会计准则(Certified Statement of Financial Accounting Standards，简称CPSAK)的表现和准备。本研究使用描述性定性方法作为理解研究过程中发现的各种概念的努力，使用内容分析技术。内容分析技术是一种用来找出文本结论的研究方法，换句话说，内容分析是一种想要揭示作者想要实施的想法的研究方法。从本研究中，能够产生应用E-Cefit测试(认证测试)作为一种特殊的培训努力，以便能够产生专业会计师。该应用程序旨在准备未来的会计师通过基于技术的在线学习媒体认证考试。
{"title":"E-Cefit Test (Certification Test) sebagai Penunjang Profesi Akuntan dalam Menghadapi Era Artificial Intelligence","authors":"Esmawati Esmawati, Fitriyaningsih Fitriyaningsih, Devi Narulitasari","doi":"10.28918/jaais.v2i2.4257","DOIUrl":"https://doi.org/10.28918/jaais.v2i2.4257","url":null,"abstract":"Technology is increasingly developing into a means to facilitate human work and activities. One of them facilitates the performance of an accountant to be able to complete work precisely, quickly, and accurately. The sophistication of this technology is the main target so that every job can be completed perfectly with the help of the application system. Technological sophistication that can be utilized in the accounting field, especially by an accountant, is in the form of using an application system that utilizes artificial technology. But on the other hand, it is feared that technological developments will eventually be able to shift the accounting profession itself. To become a professional accountant, of course, requires certification that has met the qualification standards in accordance with the main competencies and special competencies in the accounting field. This study seeks to improve the soft skills of accountants to be able to compete in the artificial intelligence era so that the accounting profession cannot be replaced in the future. The implementation of this soft skill improvement is in the form of special training based on application technology, which is able to support the performance and readiness of accountants in facing the Certified Statement of Financial Accounting Standards or often abbreviated as CPSAK. This study uses a descriptive qualitative approach as an effort to understand the various concepts found in the research process, using content analysis techniques. Content analysis technique is a research method used to find out the conclusions of a text or in other words, content analysis is a research method that wants to reveal the author's ideas that want to be implemented. From this research, it is able to produce the application of E-Cefit Test (Certification Test) as a special training effort in order to be able to produce professional accountants. This application is designed to prepare prospective accountants to pass the certification exam through technology-based online learning media.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115390816","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 : 2021-10-22DOI: 10.28918/jaais.v2i2.4838
Y. Prasetyo, Nani Ernawati, Ahmad M Ryad S Hakim, Deris Sugianto
Corporate Value Is the investor's perception of the level of success of the company which is reflected in the stock price. The higher the value of the company, the greater the prosperity received by shareholders. This study aims to determine the effect of Solvency, Liquidity and Profitability on the Company Value of the property and real estate sector listed on the Indonesia Stock Exchange in the 2015-2019 Period. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange in the 2015-2019 period, amounting to 75 companies. Based on the sampling technique with purposive sampling obtained a sample of 16 companies. Data collection techniques use the documentation of financial statements published on the official website of the Indonesia Stock Exchange, www.idx.co.id. The analysis technique used is panel regression. The results of this study indicate that: (1) Solvency is not impacted on firm value, with a significance value of 0,1008>0.05 (2) Liquidity is not impacted on Firm Value, with a significance of 0,5810>0.05 (3) Profitability is not impacted on Firm Value, with significance of 0,3354>0.05 (4) Solvency, Liquidity, and Profitability affect the Value of the Company with a probability of 0,000 with an R2 of 85,90%.
{"title":"Pengaruh Solvabilitas, Likuiditas, dan Profitabilitas terhadap Nilai Perusahaan","authors":"Y. Prasetyo, Nani Ernawati, Ahmad M Ryad S Hakim, Deris Sugianto","doi":"10.28918/jaais.v2i2.4838","DOIUrl":"https://doi.org/10.28918/jaais.v2i2.4838","url":null,"abstract":"Corporate Value Is the investor's perception of the level of success of the company which is reflected in the stock price. The higher the value of the company, the greater the prosperity received by shareholders. This study aims to determine the effect of Solvency, Liquidity and Profitability on the Company Value of the property and real estate sector listed on the Indonesia Stock Exchange in the 2015-2019 Period. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange in the 2015-2019 period, amounting to 75 companies. Based on the sampling technique with purposive sampling obtained a sample of 16 companies. Data collection techniques use the documentation of financial statements published on the official website of the Indonesia Stock Exchange, www.idx.co.id. The analysis technique used is panel regression. The results of this study indicate that: (1) Solvency is not impacted on firm value, with a significance value of 0,1008>0.05 (2) Liquidity is not impacted on Firm Value, with a significance of 0,5810>0.05 (3) Profitability is not impacted on Firm Value, with significance of 0,3354>0.05 (4) Solvency, Liquidity, and Profitability affect the Value of the Company with a probability of 0,000 with an R2 of 85,90%.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125576290","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 : 2021-07-01DOI: 10.28918/jaais.v2i1.4097
Pratomo Cahyo Kurniawan, Tri Nurhidayah, Devia Nur Azizah
The Amil Zakat Institution (LAZ) in its development of digital technology is expectedto provide accountability and transparency which includes presenting non-financialand financial information through information technology, namely using internetmedia. This study aims to describe the use of the internet in the form of websitesand social media in reporting information by LAZ in Pekalongan. Method researchapproach used in this research is descriptive qualitative research. The object of theresearch is the LAZ website and social media in Pekalongan. The way of collectingdata is collected by the method of documentation and observation. Then, the datawas analyzed by content analysis. The results of the research analysis show thatthe LAZs include LAZ Alummah, LAZIS MU Pekalongan, LAZIS NU Pekalongan andLAZ Central Java have used websites and social media well, websites and socialmedia are used for internet reporting, namely non-financial information. Thewebsite is used to convey organizational profiles, product information and otherimportant information that can be useful for donors or muzakki. Social media hasnot been used actively on twitter, facebook but on social media instagram andyoutube it has been used actively. In short, interaction with muzakki through socialmedia needs to be done as much as possible or enhanced by LAZ.
阿米尔扎卡特机构(LAZ)在发展数字技术的过程中，预计将提供问责制和透明度，包括通过信息技术(即使用互联网媒体)呈现非财务和财务信息。本研究旨在描述以网站和社交媒体的形式使用互联网在北卡隆岸的LAZ报告信息。本研究采用的研究方法是描述性质的研究。研究对象是北卡隆岸的LAZ网站和社交媒体。收集资料的方法采用文献法和观察法。然后，对数据进行内容分析。研究分析结果表明，LAZ Alummah、LAZ MU Pekalongan、LAZ NU Pekalongan和LAZ Central爪哇四个LAZ都很好地使用了网站和社交媒体，网站和社交媒体用于互联网报道，即非财务信息。该网站用于传达组织简介、产品信息和其他对捐赠者或muzakki有用的重要信息。社交媒体在twitter、facebook上的使用并不活跃，但在社交媒体instagram和youtube上的使用却很活跃。简而言之，通过社交媒体与muzakki的互动需要尽可能多地通过LAZ进行或加强。
{"title":"Analisis Penggunaan Teknologi Informasi dan Komunikasi Untuk Pelaporan Informasi Lembaga Amil Zakat (Studi Kasus LAZ di Pekalongan)","authors":"Pratomo Cahyo Kurniawan, Tri Nurhidayah, Devia Nur Azizah","doi":"10.28918/jaais.v2i1.4097","DOIUrl":"https://doi.org/10.28918/jaais.v2i1.4097","url":null,"abstract":"The Amil Zakat Institution (LAZ) in its development of digital technology is expectedto provide accountability and transparency which includes presenting non-financialand financial information through information technology, namely using internetmedia. This study aims to describe the use of the internet in the form of websitesand social media in reporting information by LAZ in Pekalongan. Method researchapproach used in this research is descriptive qualitative research. The object of theresearch is the LAZ website and social media in Pekalongan. The way of collectingdata is collected by the method of documentation and observation. Then, the datawas analyzed by content analysis. The results of the research analysis show thatthe LAZs include LAZ Alummah, LAZIS MU Pekalongan, LAZIS NU Pekalongan andLAZ Central Java have used websites and social media well, websites and socialmedia are used for internet reporting, namely non-financial information. Thewebsite is used to convey organizational profiles, product information and otherimportant information that can be useful for donors or muzakki. Social media hasnot been used actively on twitter, facebook but on social media instagram andyoutube it has been used actively. In short, interaction with muzakki through socialmedia needs to be done as much as possible or enhanced by LAZ.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132581828","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}
This study aims to examine the influence of profitability and company size onCorporate social Responsibility (CSR). CSR measurements are carried out using theCSR costs incurred by the company. The object of research is manufacturingcompanies listed on the IDX in 2016-2019. By using purposive sampling, weobtained 140 observations. To prove whether there is an influence betweenprofitability and company size on CSR, multiple linear regression analysis is used.The test results show that profitability and company size have an effect on CSR
{"title":"Corporate Social Responsibility, Profitabilitas dan Ukuran Perusahaan: Sebuah Hubungan Dependensi","authors":"Hayu Wikan Kinasih, Wikan Isthika, Tita Fi’lia Amartiwi","doi":"10.28918/jaais.v2i1.4098","DOIUrl":"https://doi.org/10.28918/jaais.v2i1.4098","url":null,"abstract":"This study aims to examine the influence of profitability and company size onCorporate social Responsibility (CSR). CSR measurements are carried out using theCSR costs incurred by the company. The object of research is manufacturingcompanies listed on the IDX in 2016-2019. By using purposive sampling, weobtained 140 observations. To prove whether there is an influence betweenprofitability and company size on CSR, multiple linear regression analysis is used.The test results show that profitability and company size have an effect on CSR","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125352582","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 : 2021-06-30DOI: 10.28918/jaais.v2i1.4086
M. A. Kurniawan, Rafita Vani Eka Suci
The purpose of this study is to determine the optimal portfolio formation usingcapital asset pricing model analysis, besides that this study also calculates theproportion of funds in each company's stock and calculates the amount of realizedreturn and expected return as well as portfolio risk. The research design usedquantitative descriptive analysis. The population of this research is stocks that areincluded in the Jakarta Islamic Index (JII) during the recession in Indonesia,namely November 20, 2020 to May 31, 2021. By using the purposive samplingmethod in determining the sample criteria and obtained a number of 29 companiesas research samples. The method in forming the optimal portfolio uses the capitalasset pricing model. The results of the research are 29 companies that fall into theoptimal stock category, there are 12 companies including MDKA, JPFA, ANTM,TKIM, SCMA, EXCL, UNTR, AKRA, MNCN, CPIN, TLKM, PTPP and other sharesthere are 17 stocks that are not included in optimal stock category. Calculationsusing the CAPM method obtained a CAPM value of 0.01708 which means that thevalue of the rate of return on an asset in a company incorporated in the JakartaIslamic Index for the research period is 0.01708 with a market variance of 0.00062and a portfolio variance of 1.13500.
{"title":"Analisis CAPM Dalam Pembentukan Portofolio Optimal Pada Jakarta Islamic Indeks Saat Resesi Di Indonesia","authors":"M. A. Kurniawan, Rafita Vani Eka Suci","doi":"10.28918/jaais.v2i1.4086","DOIUrl":"https://doi.org/10.28918/jaais.v2i1.4086","url":null,"abstract":"The purpose of this study is to determine the optimal portfolio formation usingcapital asset pricing model analysis, besides that this study also calculates theproportion of funds in each company's stock and calculates the amount of realizedreturn and expected return as well as portfolio risk. The research design usedquantitative descriptive analysis. The population of this research is stocks that areincluded in the Jakarta Islamic Index (JII) during the recession in Indonesia,namely November 20, 2020 to May 31, 2021. By using the purposive samplingmethod in determining the sample criteria and obtained a number of 29 companiesas research samples. The method in forming the optimal portfolio uses the capitalasset pricing model. The results of the research are 29 companies that fall into theoptimal stock category, there are 12 companies including MDKA, JPFA, ANTM,TKIM, SCMA, EXCL, UNTR, AKRA, MNCN, CPIN, TLKM, PTPP and other sharesthere are 17 stocks that are not included in optimal stock category. Calculationsusing the CAPM method obtained a CAPM value of 0.01708 which means that thevalue of the rate of return on an asset in a company incorporated in the JakartaIslamic Index for the research period is 0.01708 with a market variance of 0.00062and a portfolio variance of 1.13500.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"202 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122061595","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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