http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/issue/feed JAS (Jurnal Akuntansi Syariah) 2020-07-01T12:13:15+07:00 Zakaria Batubara lppmstiesyariahbengkalis@yahoo.com Open Journal Systems <p><a title="Cek ISSN LIPI" href="http://u.lipi.go.id/1486020003" target="_blank" rel="noopener"><strong>pISSN 2549-3086</strong></a> | <a title="Cek ISSN LIPI" href="http://u.lipi.go.id/1548142019" target="_blank" rel="noopener"><strong>eISSN 2657-1676</strong></a><br>JAS (Jurnal Akuntansi Syariah) published in printed form and online, published by LPPM Publishing &amp; Printing which is under the auspices of Pusat Penelitian dan Pengabdian Masyarakat of Sekolah Tinggi Ilmu Ekonomi Syariah Bengkalis. JAS is expected to add insight into Accounting and Finance, especially Islamic Accounting for academics, practitioners, researchers, policymakers (regulators), students and other parties who are interested in the development of accounting knowledge and practice. JAS accepts written contributions from various parties both in the form of field research and library research or the results of thought.<br>Published <strong>June</strong> and <strong>December</strong> every year.</p> http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/192 Eksistensi Akuntansi Sumber Daya Manusia Sebagai Aset 2020-07-01T12:10:43+07:00 Satria Darma muhammadsatriadarma@yahoo.com <p>This 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 accounting. This research uses a descriptive analysis in analyzing secondary data related to these issues. Therefore, the need for encouragement through empirical research to create uniformity in the measurement of human value and also efforts to revisit the definition of assets, so that the human resource could be recognized as asset and then is also recognized as General Accepted Accounting Principle.</p> 2020-06-25T00:00:00+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/194 Pengaruh Deposit Structure Dan Ownership Concentration Terhadap Pengungkapan Islamic Corporate Governance Pada Bank Syariah Di Indonesia Dan Malaysia 2020-07-01T12:10:59+07:00 Hasna Katsurayya hasnakatsurayya@gmail.com Tettet Fitrijanti tettet.fitrijanti@fe.unpad.ac.id Fury Khristianty Fitriyah furykf@gmail.com <p>This 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 Profit Sharing Investment Account (PSIA) to assets, while Ownership Structure used in this research is Blockholder Ownership and Managerial Ownership. The research uses descriptive and verification method with quantitative analysis approach. The results show that simultaneous Profit Sharing Investment Account, Blockholder Ownership, and Managerial Ownership has significant effect on the disclosure of ICG. Partially, Profit Sharing Investment Account indicates significant positive effect on the disclosure of ICG, Blockholder Ownership shows significant positive effect on the disclosure of ICG, while the Managerial Ownership does not affect the disclosure of ICG.</p> 2020-06-25T00:00:00+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/198 Pengaruh Pembiayaan UED-SP Terhadap Efektivitas Usaha Masyarakat Desa Pada Bidang Pertanian Kecamatan Bantan 2020-07-01T12:11:20+07:00 Irawan Fakhrudin Mahalizikri irawanfma@gmail.com Nelly Agus Tantiana nelly.agus.t@ymail.com <p>This 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 quantitative using primary and secondary data. The population in this research were all customers who borrowed UED-SP in agriculture in the District of Bantan, amounting to 261 people, while the sample taken was as many as 158 people. The data analysis technique used is simple linear regression. The results of this research are that there is a significant influence between the funding of UED-SP on the effectiveness of rural communities in the agriculture sector of Bantan District, with a percentage value of 54.4%.</p> 2020-06-25T00:00:00+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/208 Telaah Penerapan PSAK 45 Dan PSAK 109 Dalam Rekonstruksi Akuntansi Pelaporan Keuangan Masjid 2020-07-01T12:11:34+07:00 Fuad Yanuar AR fyarc86@gmail.com Widad Sarah Hanifah widad.sh@gmail.com <p>This 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. The results of the literature review of PSAK 45 and PSAK 109 ideally mosque financial statements should use PSAK 45 because the assumptions and management of mosques are far more complex sources and their use is not only about zakat and its distribution. However, the side of the simplicity of reporting and not reducing PSAK 45 rules is important in the disclosure and financial reporting of mosques. The mosque is also a zakat distribution body for reporting using PSAK 109 in a separate section.</p> 2020-06-25T00:00:00+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/216 Pengaruh Rasio Keuangan Pemerintah Daerah Terhadap Indeks Pembangunan Manusia 2020-07-01T12:11:50+07:00 Zul Hendri hendricks.stiesbks@gmail.com Meileni Yafiza meileni.yfz@gmail.com <p>This 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 ratio of regional financial dependence, the ratio of regional financial independence, the ratio of the effectiveness of local own revenue and the ratio of the effectiveness of the local tax. The type of data from this research is quantitative descriptive using primary and secondary data. The data analysis technique used is multiple linear regressions. The results of this research are that there is a very strong relationship between the degree of decentralization, the ratio of regional financial dependency, the ratio of regional financial independence, the ratio of the effectiveness of local own-source revenue and the ratio of the effectiveness of local taxes and simultaneously affect the human development index.</p> 2020-06-25T00:00:00+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/218 Pengaruh Sistem Pengendalian Internal Dan Akuntabilitas Terhadap Pengelolaan Penyaluran Dana Hibah 2020-07-01T12:12:07+07:00 Khodijah Ishak khodijahishak2@gmail.com Siti Amalia sitiamalia123@gmail.com <p>This 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 Regency. The type of data from this research is quantitative and the source of the data comes from primary data. Data collection used in this research is data in the form of a questionnaire distributed to 22 Organizations of Related Regional Organizations and sampling using purposive sampling techniques. Data analysis techniques using multiple linear regression test. The results of this research are partially and simultaneously the internal control system and accountability significantly influence the management of the distribution of grant funds, the magnitude of the influence of the internal control system and accountability of 81.6% and 18.4% are influenced by other factors.</p> 2020-06-25T00:00:00+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/220 Pengaruh Jumlah Pelanggan Terhadap Tingkat Profitabilitas Pada Perusahaan Daerah Air Minum Di Kota Bengkalis 2020-07-01T12:12:22+07:00 Mashuri Mashuri mashurymr@gmail.com Ninik Mardianis mashurymr@gmail.com <p>The 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 research. Data collection techniques using interview data and documentation. Data analysis techniques used are simple linear regression analysis, normality test, t-test and coefficient of determination test. This research shows that the results of the t-test obtained t<sub>count</sub> (α) &gt; t<sub>table</sub> = 14.065 &gt; 3.182 and the results of the test of the coefficient of determination are 0.985. So the results of this research are that there is a significant influence of the number of customers on the level of profitability in the Regional Water Company in Bengkalis City with a large influence of the remaining 98.5% of 1.5% influenced by other factors.</p> 2020-06-25T00:00:00+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/221 Pengaruh Akuntabilitas, Partisipasi Dan Pengawasan Terhadap Kinerja Anggaran Berkonsep Value For Money Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Bengkalis 2020-07-01T12:12:34+07:00 Zakaria Batubara zakariabb@gmail.com Ria Risna ria.risna1@gmail.com <p>The 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 money in the Bengkalis District Financial and Asset Management Agency. This research uses descriptive quantitative analysis method. The sampling technique uses boring sampling method. The data analysis technique used is multiple linear of regression. The results showed that partial accountability, participation and supervision had a positive and significant effect on budget performance with the concept of value for money in the Bengkalis District Financial and Asset Management Agency. While simultaneously accountability, participation and supervision have a positive and significant effect on budget performance with the concept of value for money in the Regional Financial and Asset Management Agency in Bengkalis Regency with a 93.5% influence.</p> 2020-06-25T00:00:00+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/223 Analisis Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Bengkalis Dalam Persfektif Islam 2020-07-01T12:12:57+07:00 Sri Rahmani srirahmanyzahra@gmail.com Fatimah Fatimah fatimah.bkls@gmail.com <p>Regional 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 research was to determine the internal control system on the quality of Bengkalis Regency's financial statements reviewed according to the Islamic perspective. This research uses qualitative analysis with descriptive methods. The results showed that the internal control system can minimize the occurrence of fraud/errors both in recording and presenting financial statements as evidenced by the monitoring of accounting records so that the resulting financial statements can be as desired and accountable.</p> 2020-06-25T00:00:00+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/224 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 2020-07-01T12:13:15+07:00 Dariana Dariana dariana.bengkalis72@gmail.com Annisa Meidyaroza Harrie annisa.mdrh@gmail.com <p>This 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 regulations on the performance of government agencies (good governance) partially and simultaneously in the organization of Bengkalis Regency. This research is a survey research with 160 respondents using a saturated sample method. The number of questionnaires returned was able to be processed as many as 130 respondents. This research uses multiple linear regression analysis models. The results of this research indicate that partially and simultaneously financial accountability, utilization of information technology, the competence of local government officials and obedience of laws and regulations have a significant effect on the performance of government agencies (good governance) in Bengkalis Regency regional apparatus organizations.</p> 2020-06-25T00:00:00+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah)