Pub Date : 2022-12-31DOI: 10.52490/jiscan.v4i2.704
M. Andirfa, Siti Rubiah, I. Irfan, Maryana Maryana
Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi kas terhadap sistem pengendalian internal pada perusahaan PT Perta Arun Gas. Data yang digunakan dalam penelitian ini berupa data primer dengan membagi kuesioner kepada 66 karyawan PT Perta Arun Gas yang dijadikan sebagai sampel penelitian. Pengolahan data dilakukan dengan bantuan model persamaan regresi linier sederhana. Hasil penelitian menunjukan bahwa sistem informasi akuntansi kas berpengaruh signifikan terhadap sistem pengendalian internal pada perusahaan PT Perta Arun Gas. Sistem informasi akuntansi kas mempunyai hubungan yang kuat dengan sistem pengendalian internal pada perusahaan PT Perta Arun Gas dengan kemampuan mempengaruhi sebesar 59,1%. Sisanya 40,99% dipengaruhi oleh variabel lain di luar model penelitian ini.
{"title":"PENGARUH SISTEM INFORMASI AKUNTANSI KAS TERHADAP SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN PT ARUN GAS LHOKSEUMAWE","authors":"M. Andirfa, Siti Rubiah, I. Irfan, Maryana Maryana","doi":"10.52490/jiscan.v4i2.704","DOIUrl":"https://doi.org/10.52490/jiscan.v4i2.704","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi kas terhadap sistem pengendalian internal pada perusahaan PT Perta Arun Gas. Data yang digunakan dalam penelitian ini berupa data primer dengan membagi kuesioner kepada 66 karyawan PT Perta Arun Gas yang dijadikan sebagai sampel penelitian. Pengolahan data dilakukan dengan bantuan model persamaan regresi linier sederhana. Hasil penelitian menunjukan bahwa sistem informasi akuntansi kas berpengaruh signifikan terhadap sistem pengendalian internal pada perusahaan PT Perta Arun Gas. Sistem informasi akuntansi kas mempunyai hubungan yang kuat dengan sistem pengendalian internal pada perusahaan PT Perta Arun Gas dengan kemampuan mempengaruhi sebesar 59,1%. Sisanya 40,99% dipengaruhi oleh variabel lain di luar model penelitian ini.","PeriodicalId":428136,"journal":{"name":"J-ISCAN: Journal of Islamic Accounting Research","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127426505","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 : 2022-12-31DOI: 10.52490/jiscan.v4i2.521
Dicky Armanda
Peningkatan penerimaan pajak restoran merupakan salah satu tujuan organisasi pemerintahan DPKD yang bertujuan untuk meningkatkan pendapatan daerah yang sinergis. Namun, kondisi aktual penerimaan pajak restoran belum mencapai target. Teori yang digunakan dalam penelitian ini terdiri dari teori strategi, pemahaman pemerintah, dan teori pajak restoran. Penelitian ini berfokus pada bagaimana pemungutan pajak restoran di provinsi Aceh Singkil, respon pemerintah provinsi Aceh Singkil, dan strategi peningkatan dan perluasan yang diterapkan oleh DPKKD provinsi Aceh Singkil. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis deskriptif dan menerapkan teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pelaksanaan pemungutan pajak restoran Departemen Keuangan menggunakan sistem self-assessment, dan respon pemerintah untuk mengatasi masalah underachievement implementasi.Kekuatan juga sangat lemah dan lambat. Strategi penguatan Otoritas Pengelola Aset Keuangan Daerah Ache singkil agar dapat memenuhi target penerimaan pajak adalah dengan melakukan sosialisasi dan sosialisasi kepada wajib pajak. Strategi itu tidak dilaksanakan oleh pemerintah.
{"title":"MANAJEMEN STRATEGI PEMERINTAH KABUPATEN ACEH SINGKIL UNTUK MENINGKATKAN PENERIMAAN PAJAK RESTORAN","authors":"Dicky Armanda","doi":"10.52490/jiscan.v4i2.521","DOIUrl":"https://doi.org/10.52490/jiscan.v4i2.521","url":null,"abstract":"Peningkatan penerimaan pajak restoran merupakan salah satu tujuan organisasi pemerintahan DPKD yang bertujuan untuk meningkatkan pendapatan daerah yang sinergis. Namun, kondisi aktual penerimaan pajak restoran belum mencapai target. Teori yang digunakan dalam penelitian ini terdiri dari teori strategi, pemahaman pemerintah, dan teori pajak restoran. Penelitian ini berfokus pada bagaimana pemungutan pajak restoran di provinsi Aceh Singkil, respon pemerintah provinsi Aceh Singkil, dan strategi peningkatan dan perluasan yang diterapkan oleh DPKKD provinsi Aceh Singkil. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis deskriptif dan menerapkan teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pelaksanaan pemungutan pajak restoran Departemen Keuangan menggunakan sistem self-assessment, dan respon pemerintah untuk mengatasi masalah underachievement implementasi.Kekuatan juga sangat lemah dan lambat. Strategi penguatan Otoritas Pengelola Aset Keuangan Daerah Ache singkil agar dapat memenuhi target penerimaan pajak adalah dengan melakukan sosialisasi dan sosialisasi kepada wajib pajak. Strategi itu tidak dilaksanakan oleh pemerintah.\u0000 ","PeriodicalId":428136,"journal":{"name":"J-ISCAN: Journal of Islamic Accounting Research","volume":"1 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123741315","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 : 2022-12-31DOI: 10.52490/jiscan.v4i2.847
Winni Irmiana, Ika Rahmadani
Aceh Barat is one of the regions receiving special autonomy funds and special allocation funds, but there are still many shortages of health facilities in the Aceh Barat region, even though health is the most important thing in human life. The purpose of this study is to see the effect of special autonomy funds and special allocation funds on the allocation of health spending at the Aceh Barat Health Office. This research is a quantitative type. In this research study, the data used is secondary data in the form of the Financial Statements of the West Aceh Health Service for 2010-2021. This data is time series data, to collect this data the researcher uses financial report documentation techniques obtained directly from the West Aceh Health Office. This study uses multiple linear regression test. The technique in this study uses the classical assumption test, multiple linear regression, t test and f test. From the test results, it was found that the Special Autonomy Fund did not have a significant partial effect on the allocation of health spending where the t value was 0.2945 > 0.05 and DAK had a significant effect on the partial health expenditure allocation where the t value was 0.0004 < 0, 05 , while simultaneously these two variables have a significant influence on the allocation of health spending where the f value is 0.000247 < 0.05. Keywords: Health Expenditure Allocation, Special Autonomy Fund and Special allocation fund
{"title":"PENGARUH DANA OTONOMI KHUSUS DAN DANA ALOKASI KHUSUS TERHADAP ALOKASI BELANJA KESEHATAN PADA DINAS KESEHATAN ACEH BARAT","authors":"Winni Irmiana, Ika Rahmadani","doi":"10.52490/jiscan.v4i2.847","DOIUrl":"https://doi.org/10.52490/jiscan.v4i2.847","url":null,"abstract":"Aceh Barat is one of the regions receiving special autonomy funds and special allocation funds, but there are still many shortages of health facilities in the Aceh Barat region, even though health is the most important thing in human life. The purpose of this study is to see the effect of special autonomy funds and special allocation funds on the allocation of health spending at the Aceh Barat Health Office. This research is a quantitative type. In this research study, the data used is secondary data in the form of the Financial Statements of the West Aceh Health Service for 2010-2021. This data is time series data, to collect this data the researcher uses financial report documentation techniques obtained directly from the West Aceh Health Office. This study uses multiple linear regression test. The technique in this study uses the classical assumption test, multiple linear regression, t test and f test. From the test results, it was found that the Special Autonomy Fund did not have a significant partial effect on the allocation of health spending where the t value was 0.2945 > 0.05 and DAK had a significant effect on the partial health expenditure allocation where the t value was 0.0004 < 0, 05 , while simultaneously these two variables have a significant influence on the allocation of health spending where the f value is 0.000247 < 0.05.\u0000Keywords: Health Expenditure Allocation, Special Autonomy Fund and Special allocation fund","PeriodicalId":428136,"journal":{"name":"J-ISCAN: Journal of Islamic Accounting Research","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114848548","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: 10.52490/jiscan.v4i1.303
Lailatul Qomariyah, M. Asy'ari
The large number of people in Indonesia who are Muslim encourages the implementation of islamic law in socio-economic life. One of the institutions related to this activity is an institution that manages Zakat, Infaq, and Shodaqoh (ZIS) funds. This study aims to determine the application of good amil governance in the National Amil Zakat Agency of X Regency. The research method used qualitatively using a comparative descriptive approach is used to describe the process of managing the amil zakat agency based on the decision of the chairman of the Central National Amil Zakat Agency No. 25 of 2018. This research data was obtained through documentation and interviews with a sample of five informants of the Zakat Collecting Unit. in every agency that is part of the management of zakat, infaq, and shodaqoh funds. The results of this study indicate that the National Amil Zakat Agency of X Regency has not been maximal in implementing governance on the management of zakat, infaq, and shodaqoh funds according to applicable regulations. The large number of people in Indonesia who are Muslim encourages the implementation of islamic law in socio-economic life. One of the institutions related to this activity is an institution that manages Zakat, Infaq, and Shodaqoh (ZIS) funds. This study aims to determine the application of good amil governance in the National Amil Zakat Agency of X Regency. The research method used qualitatively using a comparative descriptive approach is used to describe the process of managing the amil zakat agency based on the decision of the chairman of the Central National Amil Zakat Agency No. 25 of 2018. This research data was obtained through documentation and interviews with a sample of five informants of the Zakat Collecting Unit. in every agency that is part of the management of zakat, infaq, and shodaqoh funds. The results of this study indicate that the National Amil Zakat Agency of X Regency has not been maximal in implementing governance on the management of zakat, infaq, and shodaqoh funds according to applicable regulations.
{"title":"TATA KELOLA DANA ZAKAT, INFAQ, DAN SHODAQOH (ZIS) STUDI PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN X","authors":"Lailatul Qomariyah, M. Asy'ari","doi":"10.52490/jiscan.v4i1.303","DOIUrl":"https://doi.org/10.52490/jiscan.v4i1.303","url":null,"abstract":"The large number of people in Indonesia who are Muslim encourages the implementation of islamic law in socio-economic life. One of the institutions related to this activity is an institution that manages Zakat, Infaq, and Shodaqoh (ZIS) funds. This study aims to determine the application of good amil governance in the National Amil Zakat Agency of X Regency. The research method used qualitatively using a comparative descriptive approach is used to describe the process of managing the amil zakat agency based on the decision of the chairman of the Central National Amil Zakat Agency No. 25 of 2018. This research data was obtained through documentation and interviews with a sample of five informants of the Zakat Collecting Unit. in every agency that is part of the management of zakat, infaq, and shodaqoh funds. The results of this study indicate that the National Amil Zakat Agency of X Regency has not been maximal in implementing governance on the management of zakat, infaq, and shodaqoh funds according to applicable regulations.\u0000The large number of people in Indonesia who are Muslim encourages the implementation of islamic law in socio-economic life. One of the institutions related to this activity is an institution that manages Zakat, Infaq, and Shodaqoh (ZIS) funds. This study aims to determine the application of good amil governance in the National Amil Zakat Agency of X Regency. The research method used qualitatively using a comparative descriptive approach is used to describe the process of managing the amil zakat agency based on the decision of the chairman of the Central National Amil Zakat Agency No. 25 of 2018. This research data was obtained through documentation and interviews with a sample of five informants of the Zakat Collecting Unit. in every agency that is part of the management of zakat, infaq, and shodaqoh funds. The results of this study indicate that the National Amil Zakat Agency of X Regency has not been maximal in implementing governance on the management of zakat, infaq, and shodaqoh funds according to applicable regulations.","PeriodicalId":428136,"journal":{"name":"J-ISCAN: Journal of Islamic Accounting Research","volume":"20 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":"116660962","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: 10.52490/jiscan.v4i1.419
Shelly Midesia
This study aims to test the effect of the number of workers and total assets on the employment of MSMEs in Langsa Kota District in 2017. The total population of MSMEs in Langsa Kota District is 1,669 MSMEs, taking the number of MSMEs as a sample using the slovin formula of 323 MSMEs and selecting samples using random sampling. The data used in this study is cross-sectional data, namely data in the form of the number of workers, total assets and income of MSMEs in 2017. The data analysis method used is multiple linear regression. The results showed that the number of workers had a negative and significant effect on the income of MSMEs with a coefficient value of -0.036 and a sig value. 0.001. Total assets have a positive and significant effect on MSME income with a coefficient value of 0.953 and a sig value. 0.001. The number of workers and total assets have a significant effect on the income of MSMEs in Langsa Kota District and the value of adjusted R2 is 98.6%.
{"title":"PENGARUH JUMLAH TENAGA KERJA DAN TOTAL ASET TERHADAP PENDAPATAN USAHA MIKRO KECIL DAN MENENGAH DI KECAMATAN LANGSA KOTA","authors":"Shelly Midesia","doi":"10.52490/jiscan.v4i1.419","DOIUrl":"https://doi.org/10.52490/jiscan.v4i1.419","url":null,"abstract":"This study aims to test the effect of the number of workers and total assets on the employment of MSMEs in Langsa Kota District in 2017. The total population of MSMEs in Langsa Kota District is 1,669 MSMEs, taking the number of MSMEs as a sample using the slovin formula of 323 MSMEs and selecting samples using random sampling. The data used in this study is cross-sectional data, namely data in the form of the number of workers, total assets and income of MSMEs in 2017. The data analysis method used is multiple linear regression. The results showed that the number of workers had a negative and significant effect on the income of MSMEs with a coefficient value of -0.036 and a sig value. 0.001. Total assets have a positive and significant effect on MSME income with a coefficient value of 0.953 and a sig value. 0.001. The number of workers and total assets have a significant effect on the income of MSMEs in Langsa Kota District and the value of adjusted R2 is 98.6%.\u0000 ","PeriodicalId":428136,"journal":{"name":"J-ISCAN: Journal of Islamic Accounting Research","volume":"36 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":"122777812","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: 10.52490/jiscan.v4i1.310
Nurul A’la, Isra Maulina, Siti Najma
This Study was conducted to examine the aims to determine the effect of TPF, CAR and BOPO on profitability Bank Panin Dubai Islamic 2015-2020. The population in this study banks sharia in Indonesia for the period 2015-2020. There are four variables in this study namely third party funds, capital adequacy ratio, operational costs on operational income and profitability. For the dependent variabel (Y) of the study is profitability. The independent variabel (X) in this study includes: third party funds(X1), Capital Adequacy Ratio (X2) and Operational Costs on Operational Income (X3). The research method used is quantitative methods. The results showed that partially the TPF variable had a no effect on profability (ROA), with tcount < ttable (-0,425< 2,120, with significant level of 0,691> 0,05. CAR variable had a positive and significant effect on profability (ROA), with tcount > ttable 2,903>2,120, with significance level of 0,003> 0,05. BOPO variable had a negative and significant effect on profability (ROA) , with tcount> ttable -3,263>2,210, with significance level of 0,005< 0,05. And simultaneously the variables TPF, CAR and BOPO have a effect an Profitability (ROA), with Fcount > Ftable 6,182 >3,20 and significant level of 0,005< 0,05 in Banks Panin Dubai Islamics for the period 2015-2020.
{"title":"ANALISIS PENGARUH DPK, CAR, DAN BOPO TERHADAP PROFITABILITAS BANK PANIN DUBAI SYARIAH PERIODE 2015-2020","authors":"Nurul A’la, Isra Maulina, Siti Najma","doi":"10.52490/jiscan.v4i1.310","DOIUrl":"https://doi.org/10.52490/jiscan.v4i1.310","url":null,"abstract":"This Study was conducted to examine the aims to determine the effect of TPF, CAR and BOPO on profitability Bank Panin Dubai Islamic 2015-2020. The population in this study banks sharia in Indonesia for the period 2015-2020. There are four variables in this study namely third party funds, capital adequacy ratio, operational costs on operational income and profitability. For the dependent variabel (Y) of the study is profitability. The independent variabel (X) in this study includes: third party funds(X1), Capital Adequacy Ratio (X2) and Operational Costs on Operational Income (X3). The research method used is quantitative methods. The results showed that partially the TPF variable had a no effect on profability (ROA), with tcount < ttable (-0,425< 2,120, with significant level of 0,691> 0,05. CAR variable had a positive and significant effect on profability (ROA), with tcount > ttable 2,903>2,120, with significance level of 0,003> 0,05. BOPO variable had a negative and significant effect on profability (ROA) , with tcount> ttable -3,263>2,210, with significance level of 0,005< 0,05. And simultaneously the variables TPF, CAR and BOPO have a effect an Profitability (ROA), with Fcount > Ftable 6,182 >3,20 and significant level of 0,005< 0,05 in Banks Panin Dubai Islamics for the period 2015-2020.","PeriodicalId":428136,"journal":{"name":"J-ISCAN: Journal of Islamic Accounting Research","volume":"65 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120837767","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: 10.52490/jiscan.v4i1.327
PT. Astra Otoparts
The purpose of this study was to determine the effect of Return On Assets (ROI), Current Ratio (CR) and Firm Size on Price To Book Value partially and simultaneously at PT. Otoparts, Tbk. Data collection techniques are documentation and literature study. The research population for 16 years starting from listing on the Indonesia Stock Exchange in 1997-2019. Then a sample of 10 years from 2011-2020 with purposive sampling technique. The data analysis technique used statistical analysis in the form of classical assumption test, multiple linear regression analysis of the coefficient of determination, t test and f test. The results showed that Return on Assets (ROA) had a partial and significant effect on Price To Book Value, Current Ratio (CR) and Firm Size had no partial and significant effect on Price To Book Value and Return On Assets (ROI), Current Ratio (CR) and Firm Size have a simultaneous effect on Price To Book Value.
{"title":"PENGARUH RETURN ON ASSET (ROA), CURRENT RATIO (CR) DAN UKURAN PERUSAHAAN TERHADAP PRICE TO BOOK VALUE (PBV) PADA PT. ASTRA OTOPARTS, Tbk.","authors":"PT. Astra Otoparts","doi":"10.52490/jiscan.v4i1.327","DOIUrl":"https://doi.org/10.52490/jiscan.v4i1.327","url":null,"abstract":"The purpose of this study was to determine the effect of Return On Assets (ROI), Current Ratio (CR) and Firm Size on Price To Book Value partially and simultaneously at PT. Otoparts, Tbk. Data collection techniques are documentation and literature study. The research population for 16 years starting from listing on the Indonesia Stock Exchange in 1997-2019. Then a sample of 10 years from 2011-2020 with purposive sampling technique. The data analysis technique used statistical analysis in the form of classical assumption test, multiple linear regression analysis of the coefficient of determination, t test and f test. The results showed that Return on Assets (ROA) had a partial and significant effect on Price To Book Value, Current Ratio (CR) and Firm Size had no partial and significant effect on Price To Book Value and Return On Assets (ROI), Current Ratio (CR) and Firm Size have a simultaneous effect on Price To Book Value.\u0000 ","PeriodicalId":428136,"journal":{"name":"J-ISCAN: Journal of Islamic Accounting Research","volume":"110 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":"124251529","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}
The accountants are a profession that has existed since the era of the Prophet Muhammad. Related to taking notes, and counting activities, Rasulullah SAW implemented and educated his companions to become officers (katibul amwaal), accountants (hafazhatul amwaal) because apart from being a prophet, Rasulullah SAW was a good businessman. This article aims to explore the Shirah Nabawiyah (library study) to give us an idea of who accountants were in the era of the Prophet and what their characteristics were. Based on the literature review, there are several companions who were positioned by the Prophet Muhammad specifically for financial management (the state) and even the Prophet divided them into seven functions, six accounting functions and one function for auditing (audit).
{"title":"KRITERIA DAN KARAKTERISTIK AKUNTAN DALAM PERSPEKTIF ISLAM","authors":"Harjoni, S. Rijal, Angga Syahputra","doi":"10.52490/jiscan.v3i2.27","DOIUrl":"https://doi.org/10.52490/jiscan.v3i2.27","url":null,"abstract":"The accountants are a profession that has existed since the era of the Prophet Muhammad. Related to taking notes, and counting activities, Rasulullah SAW implemented and educated his companions to become officers (katibul amwaal), accountants (hafazhatul amwaal) because apart from being a prophet, Rasulullah SAW was a good businessman. This article aims to explore the Shirah Nabawiyah (library study) to give us an idea of who accountants were in the era of the Prophet and what their characteristics were. Based on the literature review, there are several companions who were positioned by the Prophet Muhammad specifically for financial management (the state) and even the Prophet divided them into seven functions, six accounting functions and one function for auditing (audit).","PeriodicalId":428136,"journal":{"name":"J-ISCAN: Journal of Islamic Accounting Research","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131150706","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 research is aimed to provide empirical evidence of the influence of real regional income (PAD) and proportion funding toward expense of maintenance through capital expenditure in Aceh government regency/ city and town from 2015 to 2017. Populations used in this research are 18 regencies, and 5 city and town in Aceh government. Due to the consideration of the data availability, therefore the main targets of this study are 13 regencies and 5 cities and town. The data analysis method used in this research is path analysis method.Result of the research shows that simultaneously the allocation of real regional income (PAD) and proportion funding are influential to capital expenditure and expense of maintenance. But, partially, real regional income (PAD) has a negative influence to the expense of maintenance, whereas proportion funding and capital expenditure partially influential toward expense of maintenance.
{"title":"PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP BELANJA PEMELIHARAAN PADA ANGGARAN PEMERINTAH DAERAH","authors":"Aulia Fikki","doi":"10.52490/jiscan.v3i2.28","DOIUrl":"https://doi.org/10.52490/jiscan.v3i2.28","url":null,"abstract":"This research is aimed to provide empirical evidence of the influence of real regional income (PAD) and proportion funding toward expense of maintenance through capital expenditure in Aceh government regency/ city and town from 2015 to 2017. Populations used in this research are 18 regencies, and 5 city and town in Aceh government. Due to the consideration of the data availability, therefore the main targets of this study are 13 regencies and 5 cities and town. The data analysis method used in this research is path analysis method.Result of the research shows that simultaneously the allocation of real regional income (PAD) and proportion funding are influential to capital expenditure and expense of maintenance. But, partially, real regional income (PAD) has a negative influence to the expense of maintenance, whereas proportion funding and capital expenditure partially influential toward expense of maintenance.","PeriodicalId":428136,"journal":{"name":"J-ISCAN: Journal of Islamic Accounting Research","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128349494","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}
One of the attractions in investing is dividend. Dividend are profit sharing paid to shareholders based on the number of shares owned. The more shares of the company owned by investors, the higher the dividends received by shareholders each period. The purpose of this study is to analyze the effect of profitability, CEO trust, free cash flow, firm size, and liquidity on dividend policy. The sampling technique used was purposive sampling. The sample companies in this study amounted to 31 companies that had met the sampling criteria. Technical analysis of the data used in this study is to use multiple linear analysis. The results of this study indicate that the variables of profitability, CEO trust, free cash flow, firm size, and liquidity have no effect on dividend policy.
{"title":"PENGARUH PROFITABILITAS, KEPERCAYAAN CEO, FREE CASH FLOW, UKURAN PERUSAHAAN, LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN","authors":"Vivi Puspasari, Yuli Chomsatu Samrotun","doi":"10.52490/jiscan.v3i2.24","DOIUrl":"https://doi.org/10.52490/jiscan.v3i2.24","url":null,"abstract":"One of the attractions in investing is dividend. Dividend are profit sharing paid to shareholders based on the number of shares owned. The more shares of the company owned by investors, the higher the dividends received by shareholders each period. The purpose of this study is to analyze the effect of profitability, CEO trust, free cash flow, firm size, and liquidity on dividend policy. The sampling technique used was purposive sampling. The sample companies in this study amounted to 31 companies that had met the sampling criteria. Technical analysis of the data used in this study is to use multiple linear analysis. The results of this study indicate that the variables of profitability, CEO trust, free cash flow, firm size, and liquidity have no effect on dividend policy.","PeriodicalId":428136,"journal":{"name":"J-ISCAN: Journal of Islamic Accounting Research","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127732362","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：