JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas <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> en-US lppmstiesyariahbengkalis@yahoo.com (Zakaria Batubara) Sat, 21 Dec 2019 08:29:05 +0700 OJS http://blogs.law.harvard.edu/tech/rss 60 Analisis Perubahan Laba Kotor Sebagai Alat Evaluasi Penyebab Naik Turunnya Laba Perusahaan http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/168 <p>This paper aims to provide information to the public about the understanding, uses, objectives, limitations and methods of calculating changes in gross profit analysis. Management requires information that can be used as a basis for evaluating the causes of the increase or decrease in the company's gross profit. By knowing the causes of the increase or decrease in the company's gross profit, management can determine the actions to be taken, if the gross profit shows an increase, then the factors causing it are worth defending. Conversely, if gross profit decreases, the factors that cause it are carried out as necessary so as not to be repeated in the next period. Analysis of changes in gross profit provides information that can be used by management as a basis for evaluation and actions needed in the next period, while to calculate the required data on sales and Cost of Goods Sold also in units and rupiah. The basis for calculating changes in gross profit is twofold, the first comparing the achievements of the current period with the previous and the second by comparing the target with the realization.</p> Heru Maruta Copyright (c) 2019 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/168 Sat, 21 Dec 2019 07:59:25 +0700 Pengaruh Penerapan Pernyataan Standar Akuntansi Keuangan 109 Terhadap Implementasi Good Governance http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/174 <p>The purpose of this study was to determine how the application of Financial Accounting Standards Statement 109 and the implementation of Good Governance in the National Zakat Board of Bengkalis Regency and the influence of the application of the Financial Accounting Standard Statement 109 on the implementation of Good Governance in the national zakat board of Bengkalis Regency. This research was conducted using quantitative descriptive methods. These data were obtained from questionnaire data, interviews and documentation that were distributed to all employees of the Bengkalis Regency National Amil Zakat Agency and several Zakat Collection Units in Bengkalis Regency. The analytical method used in this study is to use a simple linear regression. The results of this study indicate that the effect of the adoption of the Statement of Financial Accounting Standards 109 has a positive and significant effect on the implementation of Good Governance by 90.9%.</p> Dariana Dariana, Ruzita Ruzita Copyright (c) 2019 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/174 Sat, 21 Dec 2019 08:00:49 +0700 Pengaruh Sistem Informasi Akuntansi Retribusi Boarding Pass Pelabuhan Terhadap Sistem Pengendalian Internal http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/180 <p>Accounting information systems are needed in supporting the effectiveness of internal control. The purpose of this study was to determine how the influence of existing accounting information systems in the company on the implementation of internal control. Researchers used descriptive and quantitative methods by distributing questionnaires. From the research results, it turns out that PT. Pelabuhan Indonesia I (Persero) Dumai Branch has implemented an Accounting Information System of port boarding pass fees and an adequate Internal Control System. The Accounting Information System of port boarding pass fees applied to affect the Internal Control System but the effect is not strong. Then the application of the Accounting Information System of port boarding pass fees and the Internal Control System is in accordance with the Islamic perspective.</p> Karmila Karmila, Decky Hendarsyah Copyright (c) 2019 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/180 Sat, 21 Dec 2019 08:04:56 +0700 Menumbuhkembangkan Lembaga Keuangan Mikro Syari’ah (Baitul Maal wa Tamwil) di Pulau Bengkalis http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/181 <p>The emergence of sharia accounting and the prohibition of transactions that contain elements of usury is an order from Allah contained in the Qur'an and Hadith. These commands and prohibitions certainly contain benefits for mankind on earth, especially in muamalah activities. This study discusses the role of Baitul Maal wa Tamwil and how to grow and develop Baitul Maal wa Tamwil on Bengkalis Island through qualitative studies. The majority Muslim community and upholds Islamic spiritual values become the main capital to develop Baitul Maal wa Tamwil on Bengkalis Island. This condition, of course, is driven by the existence of Islamic economic colleges which produce qualified human resources in the field of accounting and Islamic economics. So that the benefits of Islamiyah can preserve human life on earth, namely preserving religion, preserving souls, preserving reason, preserving offspring and protecting property.</p> Nurmahadi Nurmahadi, Christina Tri Setyorini Copyright (c) 2019 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/181 Sat, 21 Dec 2019 08:06:40 +0700 Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017 http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/183 <p>This research aims to determine partially the effect of company size on capital structure, the effect of profitability on capital structure, the effect of company growth on capital structure, the effect of asset structure on capital structure, and the simultaneous influence of company size, profitability, company growth and asset structure on structure capital. This research uses quantitative methods with multiple regression analysis. The tool for analyzing research data is using SMART PLS. The results of the study stated that company size (X1) had no effect on capital structure (Y), profitability (X2) had no effect on capital structure (Y), company growth (X3) had no effect on capital structure (Y), and asset structure (X4 ) affect the capital structure (Y).</p> Zul Hendri, Deni Agusrianti Copyright (c) 2019 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/183 Sat, 21 Dec 2019 08:08:17 +0700 Pengaruh Pemanfaatan Dana Corporate Social Responsibility Bidang Lingkungan Terhadap Penyaluran Dana Dan Perlindungan Lingkungan Hidup Di Kabupaten Bengkalis http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/184 <p>This research was conducted to determine the effect of the use of Corporate Social Responsibility funds in the environmental sector on the distribution of funds and environmental protection in Bengkalis Regency. In this study, researchers used Corporate Social Responsibility fund report data recorded in the Department of Environment of Bengkalis Regency in the period of 2016 to 2018. The test results show that Corporate Social Responsibility funds in the environmental field have a significant positive effect on efforts to protect and manage the environment in Bengkalis Regency with an R Square value of 0.804. This shows that the percentage of the influence of the use of CSR funds in the environmental sector has a significant positive effect on environmental protection and management efforts in Bengkalis Regency by 80.4%, while the remaining 19.6% is influenced by other variables outside this research.</p> Muhammad Fadhil Junery, Dedi Setiawan Copyright (c) 2019 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/184 Sat, 21 Dec 2019 08:09:36 +0700 Pengaruh Belanja Modal Dengan Pendapatan Asli Daerah Sebagai Variabel Intervening Terhadap Pertumbuhan Ekonomi Daerah Di Kabupaten Bengkalis http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/185 <p>This research aims to determine the effect of Capital Expenditure on Economic Growth with Regional Original Income as an Intervening Variable in Bengkalis Regency. The population in this study is the report of realization of the revenue and expenditure budget of Bengkalis Regency in 2013 to 2017, Sampling is done using the purposive sampling method and the number of samples is 12 items from regional original income in 2013 to 2017, 12 items of capital expenditure in 2013 to 2017 and economic growth 2013 to 2017. This research data is in the form of secondary data in the form of 2013 to 2017 Budget Realization Report in the Regional Government Financial Statements that have been examined by the Indonesian Financial Audit Board in 2013 to 2017. The results of this study are that capital expenditure has an effect on growing the economy, whereas capital expenditure indirectly influences regional economic growth through regional original income as an intervening variable.</p> Anshor Wibowo, Monalisa Monalisa Copyright (c) 2019 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/185 Sat, 21 Dec 2019 08:13:15 +0700 Investasi Syariah Melalui Surat Berharga Syariah Negara http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/186 <p>Investment is something that aims to develop the assets owned by expecting high returns. Basically investment in a sharia perspective is an active form of Sharia Economy. Although many investment products have the opportunity to provide high returns, it must be borne in mind that they are solely in the form of worldly benefits but also ukhrawi profits. One form of sharia investment is Sukuk issued by the state in 2008 to expand alternative sources of funding for the State Budget and Expenditure, as well as developing the Islamic Finance market. From the results of the issuance of the State Sukuk, the construction of various infrastructure projects in all corners of the country has now been realized, such as railroad tracks, roads and bridges, revitalization of the hajj hostel, and universities.</p> Mira Misissaifi, Erlindawati Erlindawati Copyright (c) 2019 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/186 Sat, 21 Dec 2019 08:16:10 +0700 Analisa Dan Perancangan Sistem Informasi Akuntansi Zakat Penghasilan Pegawai Negeri Sipil http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/187 <p>This research aims to analyze and design a zakat accounting information system at the Bengkalis District National Amil Zakat Board which is not well systemized. At the same time to design the management of income zakat for Civil Servants of Bengkalis Regency in accordance with the Bengkalis Regency Regional Government's plans regarding Regional Regulations on Zakat. Data collection techniques used were observation, interviews, documentation and literature study. In carrying out system design activities database design techniques, system design and user interface design are used. With this system design is able to answer the needs of the general public, especially for Civil Servants in Bengkalis Regency and provide transparency in the management of zakat, infaq and alms funds through financial reports that can be accessed by the public.</p> Eva Nurfazilla, Ulan Ulan, Nurul Pahana, Desi Nurhazana, Decky Hendarsyah Copyright (c) 2019 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/187 Sat, 21 Dec 2019 08:23:26 +0700 Pengaruh Lingkungan Belajar Terhadap Hasil Belajar Mahasiswa Dalam Matakuliah Akuntansi Pemerintah http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/188 <p>One of the functions of face-to-face lectures in class is as a transfer of knowledge from lecturer to students. The student learning environment is an external factor that influences student learning outcomes. Government Accounting Course I is a continuation of the Public Sector Accounting course. The purpose of this course is to provide knowledge to students of the Diploma 4 Public Financial Accounting Study Program that focuses on the process of financial recording and reporting to the government. This study was conducted to determine whether there are differences in learning outcomes in Government Accounting courses I between classes A and B. The test instrument used is the non-parametric Mann-Whitney test. The population in this study was 52 students in the fifth semester of Diploma 4 Public Financial Accounting Study Program. The results of this study showed that the learning outcomes or students' abilities in Government Accounting courses I between classes A and class B did not differ. Differences in the learning environment in each class do not affect student learning outcomes.</p> Husni Mubarak, Karina Krisnanda Copyright (c) 2019 JAS (Jurnal Akuntansi Syariah) http://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/188 Sat, 21 Dec 2019 08:25:46 +0700