Pub Date : 2019-06-23DOI: 10.21043/aktsar.v2i1.5748
F. Aziz
In the reality of life, management accounting has many variables related to social aspects through the basic assumptions of behavior by looking at the Islamic world. The purpose of this study is to make a construction of Islamic management accounting with the social aspects of Muslim behavior. This research is literature research. The principle used in this discussion is to "fix old things that are good and make new things that are better". Management accounting should ideally be built and practiced based on social values so that the information transmitted is also social. In the end, economic decisions are taken by top management and middle management based on social assessments that encourage the creation of economic and business realities that lead to prosperity in justice and prosperity.
{"title":"Akuntansi Manajemen Syariah dan Konstruksi Sosial (Sebuah Studi Literatur)","authors":"F. Aziz","doi":"10.21043/aktsar.v2i1.5748","DOIUrl":"https://doi.org/10.21043/aktsar.v2i1.5748","url":null,"abstract":"In the reality of life, management accounting has many variables related to social aspects through the basic assumptions of behavior by looking at the Islamic world. The purpose of this study is to make a construction of Islamic management accounting with the social aspects of Muslim behavior. This research is literature research. The principle used in this discussion is to \"fix old things that are good and make new things that are better\". Management accounting should ideally be built and practiced based on social values so that the information transmitted is also social. In the end, economic decisions are taken by top management and middle management based on social assessments that encourage the creation of economic and business realities that lead to prosperity in justice and prosperity.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121864695","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 : 2019-06-21DOI: 10.21043/AKTSAR.V2I1.5443
Eprisa Risky Setiyani, Jadzil Baihaqi, S. Supriyadi
This study aims to determine the effect of profitability and solvency on sukuk yields with Sukuk ratings as moderator variables. The population of this study is the company that issued Sukuk on the IDX in 2014-2017. By using a purposive sampling technique, there are 9 companies with 34 Sukuk as the final sample. This study uses a quantitative approach with secondary data types. The analysis technique uses multiple linear regression and Moderated Regression Analysis supported by IBM SPSS 24. The results are (1) Profitability does not have a significant effect on sukuk yield. This is because regardless of the company's profits, the investor still receives a refund and the fee specified. (2) Solvability has a significant positive effect on sukuk yield. (3) The sukuk rating is not able to moderate the relationship between profitability and sukuk yield. (4) Sukuk rating can moderate the solvency relationship with sukuk yield.
{"title":"Pengaruh Profitabilitas dan Solvabilitas Terhadap Yield Sukuk dengan Peringkat Sukuk Sebagai Variabel Moderator pada Perusahaan di Indonesia","authors":"Eprisa Risky Setiyani, Jadzil Baihaqi, S. Supriyadi","doi":"10.21043/AKTSAR.V2I1.5443","DOIUrl":"https://doi.org/10.21043/AKTSAR.V2I1.5443","url":null,"abstract":"This study aims to determine the effect of profitability and solvency on sukuk yields with Sukuk ratings as moderator variables. The population of this study is the company that issued Sukuk on the IDX in 2014-2017. By using a purposive sampling technique, there are 9 companies with 34 Sukuk as the final sample. This study uses a quantitative approach with secondary data types. The analysis technique uses multiple linear regression and Moderated Regression Analysis supported by IBM SPSS 24. The results are (1) Profitability does not have a significant effect on sukuk yield. This is because regardless of the company's profits, the investor still receives a refund and the fee specified. (2) Solvability has a significant positive effect on sukuk yield. (3) The sukuk rating is not able to moderate the relationship between profitability and sukuk yield. (4) Sukuk rating can moderate the solvency relationship with sukuk yield.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128183045","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 : 2019-06-21DOI: 10.21043/aktsar.v2i1.5518
Monika Wulanda, Nurna Aziza
This study was aimed to examine the influence of corporate governance on firm value, corporate governance on earnings management, earnings management on firm value, and whether earnings management as a mediating variable between corporate governance and firm value. Corporate governance consisted of institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2015-2017. The data used in this study were the secondary data and followed by the use of purposive sampling method. There were 33 samples with 99 observations which fulfilled the criteria to be the research sample. Data analysis was done by the partial least square approach with SmartPLS software. This study showed that institutional ownership and managerial ownership had a negative influence on earnings management. Board of commissioner frequency meeting and audit committee frequency meeting had no influence on earnings management. Institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting had a positive influence on firm value. Earning management had no influence on firm value and also found that earnings management was not a mediating variable between corporate governance and firm value.
{"title":"Pengaruh Corporate Governance Terhadap Nilai Perusahaan dan Manajemen Laba Sebagai Variabel Intervening","authors":"Monika Wulanda, Nurna Aziza","doi":"10.21043/aktsar.v2i1.5518","DOIUrl":"https://doi.org/10.21043/aktsar.v2i1.5518","url":null,"abstract":"This study was aimed to examine the influence of corporate governance on firm value, corporate governance on earnings management, earnings management on firm value, and whether earnings management as a mediating variable between corporate governance and firm value. Corporate governance consisted of institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2015-2017. The data used in this study were the secondary data and followed by the use of purposive sampling method. There were 33 samples with 99 observations which fulfilled the criteria to be the research sample. Data analysis was done by the partial least square approach with SmartPLS software. This study showed that institutional ownership and managerial ownership had a negative influence on earnings management. Board of commissioner frequency meeting and audit committee frequency meeting had no influence on earnings management. Institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting had a positive influence on firm value. Earning management had no influence on firm value and also found that earnings management was not a mediating variable between corporate governance and firm value.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127089404","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 : 2019-06-21DOI: 10.21043/AKTSAR.V2I1.4963
Pancawati Hardiningsih, O. R. Meita, Ceacilia Srimindarti, Ida Kristiana
This study aims to examine the determinants of accountability in regional financial management. This research was conducted at SKPD in Pemalang Local Government. The unit of analysis in this study is all SKPD in Pemalang Local Government. Respondents are employees of the finance and financial administration department. The sampling technique using Convenience Sampling obtained 110 employees. Survey method using a questionnaire distributed to employees with a Likert scale model. The analysis technique uses multiple linear regression analysis methods. The results of this study indicate the effect of the presentation of financial statements, internal control systems and accessibility of financial statements have a positive effect on accountability in regional financial management. But the value for money does not affect the accountability of regional financial management.
{"title":"Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi Kasus pada Pemerintah Daerah Kabupaten Pemalang)","authors":"Pancawati Hardiningsih, O. R. Meita, Ceacilia Srimindarti, Ida Kristiana","doi":"10.21043/AKTSAR.V2I1.4963","DOIUrl":"https://doi.org/10.21043/AKTSAR.V2I1.4963","url":null,"abstract":"This study aims to examine the determinants of accountability in regional financial management. This research was conducted at SKPD in Pemalang Local Government. The unit of analysis in this study is all SKPD in Pemalang Local Government. Respondents are employees of the finance and financial administration department. The sampling technique using Convenience Sampling obtained 110 employees. Survey method using a questionnaire distributed to employees with a Likert scale model. The analysis technique uses multiple linear regression analysis methods. The results of this study indicate the effect of the presentation of financial statements, internal control systems and accessibility of financial statements have a positive effect on accountability in regional financial management. But the value for money does not affect the accountability of regional financial management.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124351494","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 : 2019-06-21DOI: 10.21043/aktsar.v2i1.5450
Ita Rakhmawati
Merchandise inventory is one account that has significant values and functions. The amount of inventory must not be too much because it will affect to liquidity. However, it should not be too small because it will eliminate potential of revenue from customers. This research aim to whether the accounting treatment of good inventory methods on Prapatan Motor Entreprise. This research uses qualitative approach, The types of data collected are primary and secondary data. This study related of recording, assessment, and reporting of finished goods inventory . This study concludes Prapatan Motor Entreprise have execute an accounting inventory process. The company use physical recording methods and average methods on inventory assesment.on the end of accounting period, Inventory present on financial position and cost of production report. But the company don’t have inventory control card so must stock opname periodically.
{"title":"Penerapan Akuntansi Persediaan Barang Dagang pada UD Prapatan Motor Kudus","authors":"Ita Rakhmawati","doi":"10.21043/aktsar.v2i1.5450","DOIUrl":"https://doi.org/10.21043/aktsar.v2i1.5450","url":null,"abstract":"Merchandise inventory is one account that has significant values and functions. The amount of inventory must not be too much because it will affect to liquidity. However, it should not be too small because it will eliminate potential of revenue from customers. This research aim to whether the accounting treatment of good inventory methods on Prapatan Motor Entreprise. This research uses qualitative approach, The types of data collected are primary and secondary data. This study related of recording, assessment, and reporting of finished goods inventory . This study concludes Prapatan Motor Entreprise have execute an accounting inventory process. The company use physical recording methods and average methods on inventory assesment.on the end of accounting period, Inventory present on financial position and cost of production report. But the company don’t have inventory control card so must stock opname periodically. ","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128053698","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 : 2019-06-21DOI: 10.21043/aktsar.v2i1.5497
I. Cahyadi
In the last few years appeared a variety of breakthrough technology that generates new values in human life through a form of artificial intelligence, data, internet of things (IoT). Business circles call the third it as the core of the industrial revolution 4.0. These conditions have an impact on the role of the human being, particularly the challenges of the profession of accountants who will be replaced by the role of the robot. The purpose of this research is to provide a solution so that the role of the accountants still exist in the era of the industrial revolution 4.0. As for qualitative research methods via the fenomenalogi approach i.e. we allow qualitative researchers implement and apply subjective abilities and exploratory process in interpersonalnya. Results of the study so that the accountant still exist in the era of the industrial revolution 4.0 then the accountant to start learning programming and algorithms to be able to adapt to change, if you don't use the technology, then the role of the accountant will be replaced by robots.
{"title":"Peranan Sistem Informasi Akuntansi dan Tantangan Profesi Akuntan di Era Revolusi Industri 4.0 (Sebuah Studi Fenomenologi)","authors":"I. Cahyadi","doi":"10.21043/aktsar.v2i1.5497","DOIUrl":"https://doi.org/10.21043/aktsar.v2i1.5497","url":null,"abstract":"In the last few years appeared a variety of breakthrough technology that generates new values in human life through a form of artificial intelligence, data, internet of things (IoT). Business circles call the third it as the core of the industrial revolution 4.0. These conditions have an impact on the role of the human being, particularly the challenges of the profession of accountants who will be replaced by the role of the robot. The purpose of this research is to provide a solution so that the role of the accountants still exist in the era of the industrial revolution 4.0. As for qualitative research methods via the fenomenalogi approach i.e. we allow qualitative researchers implement and apply subjective abilities and exploratory process in interpersonalnya. Results of the study so that the accountant still exist in the era of the industrial revolution 4.0 then the accountant to start learning programming and algorithms to be able to adapt to change, if you don't use the technology, then the role of the accountant will be replaced by robots.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124441759","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 : 2019-06-21DOI: 10.21043/aktsar.v2i1.4728
Jurana Jurana
Interpretivism: a perspective that is used in the development of accountingThis research aimsto prove that the interpretive is a perspective can be used in the development of science accounting. This research is librarianstudy which collect data by using written materials. The interpretive paradigm is one of the paradigms used to search for the truth of science or developing science through the meaning of reality that is around humans. On the basis of the results of that meaning, people can gain knowledge on the existing realities and develop knowledge based on that reality. Therefore, to seek the truth of science, especially the science of accounting or develop science can be examined using interpreatif paradigm.
{"title":"Interpretivisme: Sebuah Perspekstif yang Digunakan dalam Pengembangan Ilmu Akuntansi","authors":"Jurana Jurana","doi":"10.21043/aktsar.v2i1.4728","DOIUrl":"https://doi.org/10.21043/aktsar.v2i1.4728","url":null,"abstract":"<p><em>Interpretivism: a perspective that is used in the development of accounting<strong> </strong></em><em>T</em><em>his </em><em>research aims</em><em> </em><em>to prove that the interpretive is a perspective can be used in the development of science</em><em> accounting</em><em>. Th</em><em>is</em><em> research</em><em> is</em><em> librar</em><em>ian</em><em> </em><em>study which collect data </em><em>by using written materials. </em><em>The interpretive paradigm is one of the paradigms used to search for the truth of science or developing science through the meaning of reality that is around humans. On the basis of the results of that meaning, people can gain knowledge on the existing realities and develop knowledge based on that reality. Therefore, to seek the truth of science, especially the science of accounting or develop science can be examined using interpreatif paradigm</em><em>.</em><em></em></p>","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130850457","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 : 2018-12-16DOI: 10.21043/aktsar.v1i2.5529
Tina Martini, S. Sunarto
This study aims to empirically examine the effect of dividend policy, debt policy, and good corporate governance on the value of companies listed in the Jakarta Islamic Index for the 2014-2016 period. This type of research is field research, which is conducting research in the field to obtain data or information directly. Data collection techniques using the documentation method. The data analysis technique used is descriptive analysis, multiple regression analysis, partial t test and coefficient of determination. The results showed that the dividend policy variable had a significant positive effect on firm value, the debt policy variable has a significant positive effect on firm value, the variables of good corporate governance do not affect the value of the company.
{"title":"Pengaruh Kebijakan Dividen, Kebijakan Hutang dan Good Corporate Governance terhadap Nilai Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2014-2016","authors":"Tina Martini, S. Sunarto","doi":"10.21043/aktsar.v1i2.5529","DOIUrl":"https://doi.org/10.21043/aktsar.v1i2.5529","url":null,"abstract":"This study aims to empirically examine the effect of dividend policy, debt policy, and good corporate governance on the value of companies listed in the Jakarta Islamic Index for the 2014-2016 period. This type of research is field research, which is conducting research in the field to obtain data or information directly. Data collection techniques using the documentation method. The data analysis technique used is descriptive analysis, multiple regression analysis, partial t test and coefficient of determination. The results showed that the dividend policy variable had a significant positive effect on firm value, the debt policy variable has a significant positive effect on firm value, the variables of good corporate governance do not affect the value of the company.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116846447","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 : 2018-12-15DOI: 10.21043/AKTSAR.V1I2.5222
Nor Hadi, Umi Mahmudah
This article explains the results of empirical research on the effect of service quality represented by tangible, reliability, responsiveness, assurance, and empathy variables in encouraging taxpayer behavior to comply with tax obligations. In line with the rules of quality service theory, the dimensions of quality service are satisfaction explanations which are triggers for taxpayer compliance. The research was conducted at the Tax Service Office, and the respondents were taxpayers, both individual and corporate taxpayers. The number of respondents is 89 people out of 100 people who were targeted for research. Sampling using the random sampling method. Data were analyzed using multiple linear regression. The results show that three variables do not significantly affect taxpayer compliance in carrying out tax obligations, namely tangible, reliability and assurance. This is because there are still contingency factors that are considered and conditioned included in the model. These contingency factors are in the form of both the contextuality that is on the side of the tax employee, as well as the background, motives and special conditions of the taxpayer. Meanwhile, two variables show significant, there are reliability and empathy.
{"title":"Pengaruh Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak","authors":"Nor Hadi, Umi Mahmudah","doi":"10.21043/AKTSAR.V1I2.5222","DOIUrl":"https://doi.org/10.21043/AKTSAR.V1I2.5222","url":null,"abstract":"This article explains the results of empirical research on the effect of service quality represented by tangible, reliability, responsiveness, assurance, and empathy variables in encouraging taxpayer behavior to comply with tax obligations. In line with the rules of quality service theory, the dimensions of quality service are satisfaction explanations which are triggers for taxpayer compliance. The research was conducted at the Tax Service Office, and the respondents were taxpayers, both individual and corporate taxpayers. The number of respondents is 89 people out of 100 people who were targeted for research. Sampling using the random sampling method. Data were analyzed using multiple linear regression. The results show that three variables do not significantly affect taxpayer compliance in carrying out tax obligations, namely tangible, reliability and assurance. This is because there are still contingency factors that are considered and conditioned included in the model. These contingency factors are in the form of both the contextuality that is on the side of the tax employee, as well as the background, motives and special conditions of the taxpayer. Meanwhile, two variables show significant, there are reliability and empathy.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"104 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133134999","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 : 2018-12-15DOI: 10.21043/AKTSAR.V1I2.5224
Elisa Husnul Anisa, Heru Tjaraka
The number of fraudulent acts on the management of capitation funds in various regions in Indonesia as a background in this study. The system was implemented by the Tanjung Selor health center and the Bulungan District Health Office in North Kalimantan in managing capitation funds without any fraud. This study using the case study method to examine the events faced in the management of capitation funds by research subjects. The findings indicate that there is not yet official regulation regarding the control system that is used as a guideline in the management of capitation funds. Control activities have been carried out, but only based on the obligations that must be carried out so that no fraud will occur.
{"title":"Lingkungan Pengendalian Pengelolaan Dana Kapitasi di Puskesmas Tanjung Selor Kalimantan Utara","authors":"Elisa Husnul Anisa, Heru Tjaraka","doi":"10.21043/AKTSAR.V1I2.5224","DOIUrl":"https://doi.org/10.21043/AKTSAR.V1I2.5224","url":null,"abstract":"The number of fraudulent acts on the management of capitation funds in various regions in Indonesia as a background in this study. The system was implemented by the Tanjung Selor health center and the Bulungan District Health Office in North Kalimantan in managing capitation funds without any fraud. This study using the case study method to examine the events faced in the management of capitation funds by research subjects. The findings indicate that there is not yet official regulation regarding the control system that is used as a guideline in the management of capitation funds. Control activities have been carried out, but only based on the obligations that must be carried out so that no fraud will occur.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133932630","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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