cover
Contact Name
Warno
Contact Email
-
Phone
+6285225895726
Journal Mail Official
jiafr@walisongo.ac.id
Editorial Address
Jl Prof. Dr. Hamka Kampus III Ngaliyan Semarang 50185
Location
Kota semarang,
Jawa tengah
INDONESIA
Journal of Islamic Accounting and Finance Research
ISSN : 27150429     EISSN : 27148122     DOI : -
Core Subject : Religion, Economy,
Journal of Islamic Accounting and Finance Research (JIAFR) is a peer-reviewed journal published twice a year (April and October) by the Department of Sharia Accounting Faculty of Islamic Economics and Business, Universitas Islam Negeri (UIN) Walisongo Semarang Indonesia. JIAFR aims to publish articles in the field of Islamic Accounting and Finance that provide a significant contribution to the development of accounting practices and professions in Indonesian even the world. JIAFR accepts both quantitative and qualitative approaches by English Language manuscripts relating to Islamic Financial Accounting, Management Accounting, Taxation, Islamic Behavior Accounting, Accounting Information System, Auditing, Public Sector Accounting, and Islamic Financial Performance.
Articles 8 Documents
The effect of tax planning, company value, and leverage on income smoothing practices in companies listed on Jakarta Islamic Index Megarani, Novia; Warno, Warno; Fauzi, Muchammad
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.637 KB) | DOI: 10.21580/jiafr.2019.1.1.3733

Abstract

Purpose - The purpose of this paper is to identify the effect of tax planning, company value, and leverage on income smoothing practice in companies listed on the Jakarta Islamic Index for the period 2010-2017.Method - The data in this study consisted of 12 companies listed on the Jakarta Islamic Index for the period 2010-2017. Samples are selected using the purposive sampling method. Eckel Index classification uses two types of earning as the target of incomee smoothing, namely operating income and income before tax. Hypothesis testing uses a logistic regression analysis model.Result - Result of simultaneously logistic regression tests tax planning, company value, and leverage affect income smoothing. And results of the partial logistic regression test of company value variable have a significant effect on income smoothing practices, while the tax planning and leverage variables have no significant effect on income smoothing practices.Implication - This study proves that tax planning, corporate value, and leverage simultaneously have a significant effect on income smoothing practices but partially not so that there are many variables that play a role.Originality - The research is the first study that describe use sharia relate income smoothing.
Antecedent financial performance of Baitul Mal wat Tamwil (BMT): Study in BMT Binama Semarang Zahra, Milla Himmatuz; Wijayanti, Provita
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.211 KB) | DOI: 10.21580/jiafr.2019.1.1.3729

Abstract

Purpose - BMT is established as an Islamic micro-finance which gives the loans to the middle-low society. A good financial performance describes a good BMT condition to distribute their own loans. This research is a case study of BMT Binama Semarang City during 2009-2013.Method - The kind of data used are secondary data, monthly financial reports for balance statement, profit and loss, and collectability. The instrument of financial performance was measured based on stable, stable?enough, less-stable, and unstable quality using the variables of capitalizing structure, productive asset quality, liquidity, cost efficiency, capitalizing efficiency, economic rentability, and self-capital rentability. The data were analyzed by using multiple linear regression analyses.Result - The research found that financial performance of BMT in 5 years was stable-enough, caused by losing condition on 2010. The result of multiple linear regression showed that there were only two independent variables which had significant affect, they are: cost efficiency and economic rentability. Economic rentability gives more significant role in financial performance of BMT.Implication - The results showed that the financial performance of BMT Binama Semarang City was quite healthy. This quite healthy condition can be raised to be healthy through efforts to focus improvements on variables that show low scoring, namely cost efficiency and economic profitability.Originality - This study focuses on the financial performance of BMT Binama Semarang City.
Backmatter (Author Guidelines, Acknowledgement, and Back Cover) Warno, Warno
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.268 KB)

Abstract

Accounting treatment analysis of rahn tasjily financing Suhadak, Suhadak
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.417 KB) | DOI: 10.21580/jiafr.2019.1.1.3732

Abstract

Purpose - The purpose of this study was to describe the accounting treatment of rahn tasjily financing transactions carried out by BMT UGT Sidogiri Malang with PSAK 107 and the suitability of the transaction application with Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.Method - This study used descriptive qualitative method.Result - The research shows that the recognition and measurement of Ijarah transactions are in accordance with PSAK 107, but the presentation and disclosure are not appropriate. Recognition, measurement, and presentation of rahn tasjily financing transactions are in accordance with PAPSI, but the disclosure is not yet appropriate, and accordance with the application of Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.Implication - This study has an impact on the compliance of the institution in carrying out rahn tasjily financing of PSAK and Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.Originality - The focus of this study is the application of the determination and accounting treatment of Ijarah costs in rahn gold according to PSAK 107 and Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.
The effect of regional original income and balance funding on regional government financial performance Awwaliyah, Noor Farieda; Agriyanto, Ratno; Farida, Dessy Noor
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.566 KB) | DOI: 10.21580/jiafr.2019.1.1.3745

Abstract

Purpose - The purpose of the research was to determine the effect of local revenue and intergovernmental revenue on the financial performance of local government.Method - This research used Stewardship Theory. The method used is quantitative research method. The method of data analysis used is multiple linear regression analysis. This research used secondary data. The population in this research is the Regency in Central Java which consists of 29 regencies and 6 cities.Result - The results showed that first, local revenue had positive effect on financial performance of local government. Second, intergovernmental revenue had positive effect on financial performance of local government. Third, local revenue and intergovernmental revenue together had influence on financial performance of local government.Implication - The practical implication of this research is that the Regency Governments in Central Java  are expected to reduce dependence on the central government by optimizing the potential of existing income sources to be able to further improve their financial performance.Originality - An originality of research is focused on two  variables; regional original income and intergovernmental revenue and uses the measurement of independence index for the dependent variable. financing.
What is earning management in sharia bank lower than conventional bank? Nurianah, Nurianah
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.025 KB) | DOI: 10.21580/jiafr.2019.1.1.3730

Abstract

Purpose - This study is to examine the effect of sharia status on the level of earning management in Banking Companies in Indonesia.Method - This study use pooled data regression analysis and independent sample t-test to test the level of earning management between Islamic banks and non-Islamic banks. We use sample of Islamic banks and non-Islamic banks in Indonesia in the year 2009-2013.Result - We find the Islamic banks employ less earning management than non-Islamic banks. The results show that, as hypothesised, Islamic banks status has a significant negative association with earning management in regression model. This Suggest that Islamic banks have lower discressionary accrual than non-Islamic banks ans Islamic ethics palys monitoring role in reducing managerial opportunistic behaviors to manage earnings by discretionary accruals.Implication - At least the sample in this study was due to the limited number of Islamic banks and conventional banks in Indonesia. The discretionary accrual model used in this study may not be able to detect earnings management properly, so that there is a need to readjust other models related to earnings management.Originality - Earnings management has become a global issue, but for Islamic banking based on religious principles, the practice of earnings management can be minimized or eliminated. Then provide information about the high and low earnings management in banks, especially Islamic and conventional banking in Indonesia.
The effect of non performing financing volume with inflation as moderating variables on sharia commercial banks Wahyuni, Mirasanti; Azmi, Fika
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.512 KB) | DOI: 10.21580/jiafr.2019.1.1.3776

Abstract

Purpose - This study was conducted to examine the effect of the amount of financing on Non Performing Financing (NPF) and inflation as a moderating variable in sharia commercial banks in Indonesia.Method - This study will be analyzed using the interaction test model, Moderated Regression Analysis (MRA). The population in this study are all Sharia Commercial Banks in Indonesia with sample selection using a purposive sampling method with the requirements of Sharia Commercial Banks (BUS) that have complete data from 2011-2016.Result - The result is all Islamic banking financing has an influence on NPF with inflation as a moderating variable.Implication - This is thought to be influenced by internal bank factors in the form of financing volume and bank external factors in the form of inflation. Then what about the conditions of other Sharia Commercial Banks.Originality - Funding in this study will be divided into financing for profit sharing principles (mudharabah and musyarakah), murabahah, salam, and istishna. The inflation indicator used is CPI.
Are characteristics of sharia supervisory boards able to improve the performance of islamic banking? Fitriana, Ratna; Yulianto, Agung; Solikhah, Badingatus
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.865 KB) | DOI: 10.21580/jiafr.2019.1.1.3753

Abstract

Purpose - The purpose of this study was to examine the effect of characteristics of Sharia Supervisory Board (DPS) such as DPS scientific background, dual positions of DPS, and the number of supervision days on the performance of Islamic banking. This paper also analyze profit sharing financing as an intervening variablMethod - The population of this study is Islamic Banks in Indonesia in 2012-2017 are 13 sharia bank. The selection of samples in this study using purposive sampling method and selected 8 banks. The data was analyzed using multiple linear regression analysis, path analysis, and sobel test.Result - The results showed that the number of DPS supervision days has a positive effect on the Sharia financial performance, multiple positions of DPS have a positive effect on profit sharing financing. The profit sharing financing is not able to mediate the relationship of the characteristics of the Sharia Supervisory Board to the Sharia financial performance.Implication - Islamic Commercial Banks in Indonesia suggest to improve the financial performance in accordance with sharia principles.Originality - This research is the first study that used intervening variable profit sharing financing.

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