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Reputasi KAP dalam Memoderasi Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas Terhadap Audit Report Lag 引擎盖的声誉在衡量公司规模、盈利能力、偿偿性和流动性对审计滞后报告的影响方面发挥了作用
Pub Date : 2022-12-28 DOI: 10.21043/aktsar.v5i2.16765
Lulu’il Ma’sumah, Wilda Yulia Rusyida
This research was conducted to determine the effect of company size, profitability, solvency, and liquidity on audit report lag with the reputation of public accounting firms as a moderating variable in state-owned companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is quantitative research. The data used secondary data using purposive sampling. This study conducted descriptive analysis tests, classical assumption tests, and hypothesis tests consisting of the coefficient of determination, t-test, and Moderated Regression Analysis (MRA). The results of this study show that company size, profitability, and liquidity affect the audit report lag companies. In contrast, solvency has no effect. The reputation of the public accounting firm cannot moderate the relationship between firm size, profitability, solvency, and liquidity in the audit report.
本研究旨在确定2016-2020年期间在印尼证券交易所上市的国有企业中,公司规模、盈利能力、偿付能力和流动性对审计报告滞后的影响,其中会计师事务所的声誉是一个调节变量。这种类型的研究是定量研究。数据采用有目的抽样的二手数据。本研究进行了描述性分析检验、经典假设检验和由决定系数、t检验和有调节回归分析(MRA)组成的假设检验。研究结果表明,公司规模、盈利能力和流动性对审计报告滞后公司有影响。相比之下,偿付能力没有任何影响。会计师事务所的声誉不能调节审计报告中事务所规模、盈利能力、偿付能力和流动性之间的关系。
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引用次数: 0
Profitability, Leverage, dan Tax Avoidance Perusahaan Tambang di Indonesia
Pub Date : 2022-12-22 DOI: 10.21043/aktsar.v5i2.17146
Ita Rakhmawati, Dwi Putri Restuti
This study investigates the effects profitability and leverage on tax avoidance. This study used a quantitative approach supported by secondary data. The population of this study comprises all mining companies listed on the Indonesian Sharia Stock Index (ISSI). The sample was 11 companies according to the specified criteria selected by the purposive sampling method. Based on a panel data regression analysis, the results of this study indicate that profitability and leverage negatively affects tax avoidance. Overall, the model supported that profitability and leverage significantly affect tax avoidance. According to the analysis, where the tendency of tax avoidance is more influenced by profitability, the implications for a government policy related to tax avoidance practices are concentrated on the profitability aspect. 
本研究探讨盈利能力和杠杆对避税的影响。本研究采用了有辅助数据支持的定量方法。本研究的人口包括印度尼西亚伊斯兰教法股票指数(ISSI)上市的所有矿业公司。样本是11家公司,按照指定的标准,通过有目的的抽样方法选择。基于面板数据回归分析,本研究的结果表明盈利能力和杠杆对避税有负向影响。总体而言,该模型支持盈利能力和杠杆显著影响避税。根据分析,避税倾向更多地受到盈利能力的影响,与避税实践相关的政府政策的影响集中在盈利能力方面。
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引用次数: 0
Persepsi Mahasiswa Akuntansi Non-Muslim Terhadap Mata Kuliah Akuntansi Syariah di Universitas Tadulako 在塔杜拉科大学,非穆斯林会计学生对伊斯兰会计课程的看法
Pub Date : 2022-12-21 DOI: 10.21043/aktsar.v5i2.17449
Yulianti Yulianti, Muliati Muliati, Jurana Jurana, Muhammad Darma Halwi, Nina Yusnita Yamin, M. Mustamin
The research aims to determine non-Muslim accounting students' perception of Sharia accounting courses. This study examines four dimensions: knowledge, experience, methods, and motivation. The data were analyzed using a qualitative descriptive method, and the data source was obtained from interviews. This study had six informants: five non-Muslim accounting students and one accounting lecturer. The research finding shows that from the knowledge dimensions, namely knowing the transparency of sellers and buyers (murabahah contracts), a different source of income, differences in PSAK. The second dimension of experience is that non-muslim accounting students are comfortable teaching lecturers, get benefits, and positively respond to Sharia accounting. The third dimension is the learning method provided, which accounting students like the discussion method during learning. The fourth dimension is motivation to work in Islamic banks and motivated by non-Muslim lecturers who research Islamic accounting.
本研究旨在确定非穆斯林会计专业学生对伊斯兰教会计课程的看法。本研究考察了四个维度:知识、经验、方法和动机。数据分析采用定性描述方法,数据来源来自访谈。这项研究有六个线人:五个非穆斯林会计学生和一个会计讲师。研究发现,从知识维度,即了解买卖双方的透明度(murabahah合同),不同的收入来源,在PSAK的差异。经验的第二个维度是,非穆斯林会计专业的学生很舒服地教讲师,得到好处,并积极回应伊斯兰教会计。第三个维度是提供的学习方法,会计学生在学习过程中喜欢讨论的方法。第四个维度是在伊斯兰银行工作的动机,以及受到研究伊斯兰会计的非穆斯林讲师的激励。
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引用次数: 0
Akuntabilitas Pengelolaan Keuangan Masjid Sabilillah Kota Malang Berdasarkan ISAK 35 以萨克拉市萨比利亚清真寺财务管理的责任
Pub Date : 2022-08-12 DOI: 10.21043/aktsar.v5i1.15273
Karyn Tri Juniaswati, Isnan Murdiansyah

This study aims to determine the accountability, transparency, and implementation of ISAK 35 in the financial management of the Sabilillah Mosque in Malang in the 2021 observation year. This research used a qualitative method. Primary and secondary data were collected from observations, interviews, and documentation. The collected data will be compared with Law No. 28 of 2004 and ISAK 35. The results show that the Sabilillah Mosque Malang has implemented accountability indicators but is not yet accountable because the financial statements of the Sabilillah Mosque Malang have not implemented ISAK 35. Meanwhile, transparency has not been fully implemented because it has not complied with Law No. 28 of 2004.

本研究旨在确定ISAK 35在2021年观察年玛琅萨比拉清真寺财务管理中的问责制、透明度和实施情况。本研究采用定性方法。从观察、访谈和文献中收集第一手和第二手数据。收集的数据将与2004年第28号法律和ISAK 35进行比较。结果显示,沙比illah Mosque Malang已实施问责指标,但尚未被问责,因为沙比illah Mosque Malang的财务报表尚未实施ISAK 35。与此同时,透明度没有得到充分实施,因为它没有遵守2004年第28号法律。
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引用次数: 1
Dampak Implementasi CSR dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Sektor Infrastruktur CSR的实施和企业规模对基础设施部门的财务绩效的影响
Pub Date : 2022-08-01 DOI: 10.21043/aktsar.v5i1.15682
Ahmad Ikliluddien Noor, Ceacilia Srimindarti
This study aims to analyze how the influence of the implementation of corporate social responsibility (CSR) and firm size on the company's financial performance. This study's populations are infrastructure companies listed on the Indonesia stock exchange during 2017-2020, and 20 companies were used as a sample. The sample selection in this study uses a purposive sampling method. The data were analyzed using panel data regression analysis. This research found that implementing corporate social responsibility does not affect the company's financial performance. At the same time, the firm size has a negative effect on the company's financial performance.
本研究旨在分析企业社会责任(CSR)的实施和企业规模对公司财务绩效的影响。本研究的人口是2017-2020年期间在印度尼西亚证券交易所上市的基础设施公司,并以20家公司为样本。本研究的样本选择采用目的性抽样的方法。采用面板数据回归分析对数据进行分析。本研究发现,履行企业社会责任并不影响公司的财务绩效。同时,公司规模对公司财务绩效有负向影响。
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引用次数: 0
Leverage, Investment Account Holder (IAH), Frekuensi Rapat Dewan Pengawas Syariah, Frekuensi Rapat Dewan Komisaris, Frekuensi Rapat Komite Audit Dan Pengaruhnya Terhadap Pengungkapan Akuntabilitas 杠杆会计股本,伊斯兰监督委员会会议的频率,委员会会议的频率,审计委员会会议的频率以及它对责任披露的影响
Pub Date : 2022-07-05 DOI: 10.21043/aktsar.v5i1.14826
H. Najah, H. Mukhibad
This study aimed to determine the effect of Leverage, investment account holders, the frequency of sharia supervisory board meetings, the frequency of board of commissioners meetings, and the frequency of audit committee meetings on accountability disclosure (financial, social, sharia). The object of this research is 14 Islamic commercial banks in Indonesia. The sampling technique was purposive sampling, so 108 units of analysis were obtained. The data was analyzed by panel data regression analysis in the form of a fixed effect model (FEM). The results of this study indicate that investment account holders, the frequency of sharia supervisory board meetings, and the frequency of audit committee meetings have a positive effect on accountability disclosure. However, Leverage and the frequency of board of commissioners' meetings have no impact on accountability disclosure.
本研究旨在确定杠杆、投资账户持有人、伊斯兰教规监事会会议频率、董事会议频率和审计委员会会议频率对责任披露(财务、社会、伊斯兰教法)的影响。本研究的对象是印尼的14家伊斯兰商业银行。抽样方法为目的抽样,共得到108个分析单位。采用固定效应模型(fixed effect model, FEM)进行面板数据回归分析。研究结果表明,投资账户持有人、监事会会议频次和审计委员会会议频次对责任披露有正向影响。然而,杠杆率和董事会会议频率对问责披露没有影响。
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引用次数: 0
Analisis Proses Dan Perlakuan Akuntansi Pembiayaan Akad Rahn Tasjily (Studi Kasus PT. XYZ) 分析进程和财务处理(PT. XYZ案例研究)
Pub Date : 2022-06-30 DOI: 10.21043/aktsar.v5i1.13029
Muadz Abdul Hakim, Grandis Imama Hendra
The research aims to determine the process and accounting treatment of the financing by Rahn Tasjily Contract. The method used is a Descriptive Case Study on PT XYZ. The analysis used theoretical propositions as a general strategy and pattern matching as a specific analysis. It consists of primary data (interviews and observations) and secondary data (contracts, accounting treatment in the system, PT XYZ annual reports, DSN-MUI fatwa, and PSAK). The study results indicate that the process of financing the Rahn Tasjily contract is under the fatwa by DSN-MUI. The financing contract begins with the Qardh contract and then continues with the Rahn Tasjily Contract to collect maintenance services fee / Mu’nah, accounting treatment of the financing by Rahn Tasjily contract is related to financial accounting standards by IAI. Still, it is not following PSAK Ijarah/Sharia Rent because the characteristics of the Rahn Tasjily are fee-based services. This study impacts the institution’s compliance in carrying out rahn tasjily financing of PSAK 107 (Effective 1 January 2017) and Fatwa DSN MUI DSN No.92/DSN-MUI/III/2014 for financing by Rahn Tasjily Contract.
本研究旨在确定Rahn Tasjily合同融资的过程和会计处理。所使用的方法是对PT XYZ进行描述性案例研究。分析以理论命题为总策略,以模式匹配为具体分析。它由主要数据(访谈和观察)和次要数据(合同、系统中的会计处理、PT XYZ年度报告、DSN-MUI fatwa和PSAK)组成。研究结果表明,Rahn Tasjily合同的融资过程是在DSN-MUI的命令下进行的。融资合同以Qardh合同开始,然后以Rahn Tasjily合同继续收取维修服务费/ Mu 'nah, Rahn Tasjily合同融资的会计处理与IAI的财务会计准则有关。尽管如此,它并没有遵循PSAK Ijarah/Sharia Rent,因为Rahn Tasjily的特点是收费服务。该研究影响了该机构在执行PSAK 107(2017年1月1日生效)和Fatwa DSN MUI DSN No.92/DSN-MUI/III/2014的rahn tasjily合同融资方面的合规性。
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引用次数: 0
Analisis Biaya Satuan Pendidikan Pada Pondok Pesantren Al-Islam Yogyakarta
Pub Date : 2022-06-30 DOI: 10.21043/aktsar.v5i1.13478
Haris Darussalam, Diska Arliena Hafni
This study aims to determine the cost of education units using the Activity Based Costing method at the Al-Islam Islamic Boarding School in Yogyakarta. This research was descriptive research with a quantitative approach. Interviews, documentation, and observation were used to collect research data. The data were analyzed using a comparative descriptive analysis method. The study’s results showed that the determination of unit costs using the ABC system was higher than the cost of education set by Islamic boarding schools. These results indicate an under-cost position. Under-cost means that the actual cost is lower than the cost according to the calculation of Activity Based Costing because several costs are not detailed/identified and not charged to the students by the Islamic Boarding School.
本研究旨在利用活动成本法确定日惹Al-Islam伊斯兰寄宿学校的教育单位成本。本研究采用定量方法进行描述性研究。采用访谈法、文献法和观察法收集研究数据。采用比较描述性分析方法对数据进行分析。研究结果表明,使用ABC系统确定的单位成本高于伊斯兰寄宿学校设定的教育成本。这些结果表明成本不足。低成本是指实际成本低于根据作业成本法计算的成本,因为一些成本没有详细/确定,也没有由伊斯兰寄宿学校向学生收取。
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引用次数: 0
Penerapan Standar Akuntansi Keuangan Pada Organisasi Nirlaba: Literatur Review 非营利组织财务会计标准的应用:文献综述
Pub Date : 2022-06-29 DOI: 10.21043/aktsar.v5i1.14500
Yeni Melia

This research examines the extent to which the application of Financial Accounting Standards in non-profit organizations. This research uses a literature study analyzed from a review of 102 articles with three methods, namely planning, implementation, and reporting, by producing 28 articles. Then the 28 articles were reviewed using a comparison technique, looking for similarities between several works of literature and concluding. The results of the 28 articles’ review show that non-profit organizations have not yet applied the applicable Financial Accounting Standards in IndonesiaThey are still using the cash basis and single entry method of recording due to several constraints, such as limited human resources and knowledge of financial statement preparation. This research is different from previous research because this research is the first to review how the implementation of SAK in non-profit organizations in Indonesia, most of the previous research focused on only one entity, while this research examines how all non-profit organizations (mosques and churches, foundations, Islamic boarding schools, social institutions, orphanages).

本研究考察了财务会计准则在非营利组织中的应用程度。本研究采用文献研究法,对102篇文献进行综述分析,采用计划、实施、报告三种方法,共产生28篇文章。然后,使用比较技术对28篇文章进行审查,寻找几部文献之间的相似之处并得出结论。28篇文章的审查结果表明,非营利组织尚未在印度尼西亚应用适用的财务会计准则。由于人力资源和财务报表编制知识有限等因素的制约,他们仍在使用收付实现制和单笔记帐法。这项研究不同于以往的研究,因为这项研究是第一次审查如何在印度尼西亚的非营利组织实施SAK,大多数以前的研究只关注一个实体,而这项研究考察了所有非营利组织(清真寺和教堂,基金会,伊斯兰寄宿学校,社会机构,孤儿院)。
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引用次数: 0
Menggali Makna Akuntansi Perspektif Fresh Graduate Program Studi Akuntansi 挖掘会计专业培训课程的意义
Pub Date : 2022-06-28 DOI: 10.21043/aktsar.v5i1.12675
Imro’atul Azizah, Binti Shofiatul Jannah, Tsalis Cahyani Putri, Arini Arfiani, Mohammad Salman Alfarizi
This article explores the meaning of accounting from a fresh graduate perspective. Through an interpretive approach with a transcendental phenomenological method, forms of social experience from the point of view of the informant who experienced it directly were explored more deeply through in-depth interviews. Three informants, namely accounting alumni, have just graduated and already have work experience. The phenomenological method emphasizes the meaning that arises from the individual conscious experience. The stages of the data analysis technique begin with identifying the noema or textual analysis. Next, the researcher did bracketing or structural analysis based on noema identification. This stage is carried out as a level of deep meaning (noesis). The relationship between noema and noesis provides an understanding of how noesis forms noema, which is called intentional analysis. Finally, the researcher will get to the idea that underlies all pure consciousness called eidetic reduction. This study concludes that there are three different understandings of accounting. Namely, accounting is magic, accounting is complicated, and accounting is balanced.
本文从应届毕业生的角度探讨会计的意义。通过运用先验现象学方法的解释方法,通过深度访谈,更深入地探索了直接体验者视角下的社会经验形式。三个告密者,即会计校友,刚刚毕业,已经有工作经验。现象学方法强调产生于个体意识经验的意义。数据分析技术的各个阶段从确定主题或文本分析开始。接下来,研究人员在noema识别的基础上进行了括号法或结构分析。这个阶段是作为深层意义的一个层次来进行的(noesis)。noema和noesis之间的关系提供了对noesis如何形成noema的理解,这被称为意向分析。最后,研究人员将得出所有纯粹意识的基础思想,即“清晰还原”。本研究的结论是会计有三种不同的理解。也就是说,会计是魔术,会计是复杂的,会计是平衡的。
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引用次数: 0
期刊
AKTSAR: Jurnal Akuntansi Syariah
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