Jurnal Akuntansi Syariah (JAS)
Journal published by Sekolah Tinggi Ilmu Ekonomi Syariah Bengkalis
ejournal.stiesyariahbengkalis.ac.id
lppmstiesyariahbengkalis@yahoo.com
p-ISSN 2549-3086
e-ISSN 2657-1676
Journal
ejournal.stiesyariahbengkalis.ac.id
lppmstiesyariahbengkalis@yahoo.com
p-ISSN 2549-3086
e-ISSN 2657-1676
Jurnal Akuntansi Syariah (JAS)
Journal published by Sekolah Tinggi Ilmu Ekonomi Syariah Bengkalis
Jurnal Akuntansi Syariah is owned by the STIE Syariah Bengkalis Bengkalis. It deals with aspects such as: Financial Accounting, Management Accounting, Accounting and Islamic Financial Management, Banking, Public Sector Accounting, Zakat Accounting, Corporate Governance, Sustainability Reporting, Ethics and Professionalism, Auditing, Capital Markets and Investment, Corporate Finance, Accounting Education, Taxation, Professional Accounting, Accounting Information Systems. It is published in June and December each year.
Subjects: Islamic Studies, Finance, Banking, Accounting & Econometrics
Accreditation: Not accredited.
Articles
1–20 of 69 results.
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Zezi Nanda Oktafiya • Chaidir Iswanajidescription Journal article public Jurnal Akuntansi Syariah • December 2020This study aims to determine how the procedure or implementation of the murabahah financing contract at KSPPS BMT ARMA is it in accordance with PSAK 102 concerning murabahah or not. This research expl...
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Wahid Wachyu Adi Winarto • Farah Annisadescription Journal article public Jurnal Akuntansi Syariah • December 2020This research discusses the zakat, infaq and alms Accounting Information System at LAZISNU Pekalongan City. This research aims to analyze how the implementation of the Accounting Information System at...
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Shinta Amelia Kurniasari • Risma Wira Bharatadescription Journal article public Jurnal Akuntansi Syariah • December 2020This study aims to determine the implementation of profit sharing based musyarakah contracts, financing products and financing mechanisms at the Baitul Maal wa Tamwil (BMT) Dana Barokah. This study us...
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Lantip Susilowati • Fatimatul Khofifadescription Journal article public Jurnal Akuntansi Syariah • December 2020The potential for receiving zakat, infaq and alms funds in Tulungagung is growing rapidly. This shows that the level of trust in the management of zakat, infaq and alms funds is quite high. This study...
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Penetapan Harga Pokok Produksi dengan Metode Full Costing sebagai Dasar Penentuan Harga Jual Kain Tenun Songket Melayu DownloadDariana Darianadescription Journal article public Jurnal Akuntansi Syariah • December 2020Songket Melayu weaving craftsmen in determining the cost of production as the basis for determining the selling price are still inaccurate because they are based on estimates and have not classified c...
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Pengaruh Biological Asset Intensity, Konsentrasi Kepemilikan dan Profitabilitas terhadap Pengungkapan Aset Biologis DownloadChilma Zufriya • Negina Kencono Putri • Yusriati Nur Faridadescription Journal article public Jurnal Akuntansi Syariah • December 2020Agricultural companies need to disclose biological assets because biological assets are the main assets owned by the company. Some factors that influence the disclosure of biological assets include bi...
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Pengakuan Aset Tak Berwujud dan Perbandingan Metode Garis Lurus dengan Metode Saldo Menurun dalam Menentukan Pajak Penghasilan DownloadPuji Rahayu • Hariana Septiandescription Journal article public Jurnal Akuntansi Syariah • December 2020The purpose of this study is to analyze the recognition of intangible assets and to compare the straights line method with the declining balance method in determining income tax. The method in this re...
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Rahmat Ilyasdescription Journal article public Jurnal Akuntansi Syariah • December 2020Accounting as an information system identifies collecting and communicating economic information about a business entity to various people. Accounting is at the forefront and plays an important role i...
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Aulia Putri Oktaviani Jusri • Erina Maulidhadescription Journal article public Jurnal Akuntansi Syariah • December 2020The increase in the growth of Islamic banking needs to be supported by the performance of sharia auditors. This study aims to discuss the role and competence of Islamic auditors in supporting the perf...
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Hasna Rosyida • Amrie Firmansyah • Setyo Baskoro Wicaksonodescription Journal article public Jurnal Akuntansi Syariah • December 2020This study examines the effect of leverage, company size, and asset growth on stock price volatility. This study uses data from all companies listed on the LQ45 index (BEI) from 2017 to 2019. Based on...
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Satria Darmadescription Journal article public Jurnal Akuntansi Syariah • 2020This research aims to analyze the recognition of the existence of human resource as assets in the financial statements and the various obstacles encountered in the application of human resources accou...
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Pengaruh Deposit Structure dan Ownership Concentration terhadap Pengungkapan Islamic Corporate Governance pada Bank Syariah di Indonesia dan Malaysia DownloadHasna Katsurayya • Tettet Fitrijanti • Fury Khristianty FitriyahThis research aims to determine the effect of Deposit Structure and Ownership Structure on the disclosure of Islamic Corporate Governance (ICG). Deposit Structure is proxied by the percentage of the P...
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Pengaruh Pembiayaan UED-SP terhadap Efektivitas Usaha Masyarakat Desa pada Bidang Pertanian Kecamatan Bantan DownloadIrawan Fakhrudin Mahalizikri • Nelly Agus Tantianadescription Journal article public Jurnal Akuntansi Syariah • 2020This research aims to determine how much influence the funding of UED-SP on the efforts of rural communities in agriculture in the District of Bantan. The type of data from this research is quantitati...
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Telaah Penerapan PSAK 45 dan PSAK 109 dalam Rekonstruksi Akuntansi Pelaporan Keuangan Masjid DownloadFuad Yanuar Ar • Widad Sarah Hanifahdescription Journal article public Jurnal Akuntansi Syariah • 2020This research discusses the use of PSAK 45 and PSAK 109 in mosque financial reporting. The discussion focused on the concept of comprehensive and ideal implementation of mosque financial reporting. Th...
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Zul Hendri • Meileni Yafizadescription Journal article public Jurnal Akuntansi Syariah • 2020This research was conducted to find out how much influence the local government financial ratios have on the human development index, the ratio used is the ratio of the degree of decentralization, the...
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Pengaruh Sistem Pengendalian Internal dan Akuntabilitas terhadap Pengelolaan Penyaluran Dana Hibah DownloadKhodijah Ishak • Siti Amaliadescription Journal article public Jurnal Akuntansi Syariah • 2020This research was conducted to determine the effect of the internal control system and accountability on the management of the distribution of grant funds in the organizational unit of Bengkalis Regen...
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Pengaruh Jumlah Pelanggan terhadap Tingkat Profitabilitas pada Perusahaan Daerah Air Minum di Kota Bengkalis DownloadMashuri Mashuri • Ninik Mardianisdescription Journal article public Jurnal Akuntansi Syariah • 2020The purpose of this research was to determine the effect of the number of customers on the level of profitability in the Regional Water Company in Bengkalis City. This research is quantitative researc...
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Pengaruh Akuntabilitas, Partisipasi dan Pengawasan terhadap Kinerja Anggaran Berkonsep Value For Money pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Bengkalis DownloadZakaria Batubara • Ria Risnadescription Journal article public Jurnal Akuntansi Syariah • 2020The purpose of this research was to determine partially and simultaneously the influence of accountability, public participation and supervision of budget performance with the concept of value for mon...
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Analisis Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Bengkalis dalam Persfektif Islam DownloadSri Rahmani • Fatimah Fatimahdescription Journal article public Jurnal Akuntansi Syariah • 2020Regional Autonomy requires the Regional Government to be able to provide the best service to the community. One form of the service is to provide transparent financial information. The purpose of this...
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Pengaruh Penerapan Akuntabilitas Keuangan, Pemanfaatan Teknologi Informasi, Kompetensi Aparatur Pemerintah dan Ketaatan Peraturan Perundangan terhadap Kinerja Instansi Pemerintah (Good Governance) pada Organisasi Perangkat Daerah Kabupaten Bengkalis DownloadDariana Dariana • Annisa Meidyaroza Harriedescription Journal article public Jurnal Akuntansi Syariah • 2020This research aims to examine the effect of the application of financial accountability, utilization of information technology, the competence of government officials and compliance with laws and regu...