JAS (Jurnal Akuntansi Syariah) 2023-06-23T10:35:25+00:00 Zakaria Batubara Open Journal Systems <p align="justify">JAS (Jurnal Akuntansi Syariah) is 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), and other parties who are interested in the development of accounting knowledge and practice. JAS accepts written contributions from various parties in the form of field research and library research (systematic literature review "SLR" or bibliometric).<br><strong>Print ISSN:&nbsp;</strong> <a title="Cek ISSN BRIN" href="" target="_blank" rel="noopener"><strong>2549-3086</strong></a><br><strong>Online ISSN: <a title="Cek ISSN BRIN" href="" target="_blank" rel="noopener">2657-1676</a></strong><br><strong>DOI: <a href="" target="_blank" rel="noopener">10.46367/jas</a></strong><br><strong>Accreditation:</strong> Sinta 4<br><strong>Editor in Chief:</strong> Zakaria Batubara<br><strong>Language:</strong> Bahasa Indonesia and English<br><strong>Author Fees/APC:</strong> Free<br><strong>Publication Frequency:</strong> <strong>June</strong> and <strong>December</strong> each year.</p> Islamic Corporate Social Responsibility, Leverage And Liquidity On Financial Performance Moderated By Company Size 2023-06-23T10:35:25+00:00 Luluk Ul Fatul Diroh Mochlasin Mochlasin <p align="justify">Financial performance has a vital role in the company; good financial performance can positively impact the company. This study examines and demonstrates the influence of Islamic corporate social responsibility (ICSR), leverage, and liquidity on financial performance, which is moderated by firm size. The research population is a company registered in the Jakarta Islamic Index 30 (JII 30) for 2017-2021. The sample of this research is ten companies obtained from the purposive sampling method. The data analysis technique uses Moderated Regression Analysis (MRA). Financial performance is measured using return on assets (ROA), leverage using the debt to equity ratio (DER), liquidity is proxied by the current ratio (CR), and ICSR is measured using several predetermined indicators. The results showed that ICSR has no impact on financial performance, leverage has a significant positive impact on financial performance, and liquidity has a significant negative impact on financial performance. Company size cannot moderate the impact of ICSR on financial performance, but company size can moderate the impact of leverage and liquidity on financial performance. This research can complement existing theories and research results. It can be a reference for companies in improving and enhancing their performance, as well as for investors to evaluate company performance to obtain certainty in investment.</p> 2023-06-23T10:21:08+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah) Construction Of Accounting Practice By Bendi Coachmen Based On Local Cultural Values 2023-06-23T10:35:25+00:00 Mohamad Anwar Thalib <p align="justify">This research departs from the problem of the need for accounting studies based on local wisdom values. This study aims to reveal the values of local wisdom behind using income by bendi coachmen in Gorontalo. This research uses a type of qualitative method. Informants in this study were bendi coachmen in Gorontalo. The informants were selected using a purposive sampling technique. The data source in this research is primary data in the form of interviews and observation. There are five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. The study results show that the bendi coachmen use their income not only to fulfil personal needs, such as building houses and paying for children's education but also to give alms and help, among others. The use of income to finance personal needs is conditional on the value of parental responsibility. Meanwhile, the use of income to give alms and help, among others, reflects the value of helping each other. This study contributes to the development of accounting science based on local wisdom values.</p> 2023-06-23T10:22:08+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah) Is It Important To Integrate Islamic Values In Accounting Education? 2023-06-23T10:35:25+00:00 Binti Shofiatul Jannah <p align="justify">Various accounting scandals involving the accounting profession are indicated because of the dominance of reason in accounting education. So, this research aims to understand and examine the perceptions of accounting educators about integrating Islamic values into accounting education. An interpretive perspective is used in this qualitative research. Data collection techniques through interviews. In-depth interviews were conducted with three accounting lecturers with open questions. Furthermore, the results of the interviews were transcribed and analyzed using the Miles and Huberman model, namely data reduction, data presentation, and conclusion. Islamic values are essential to be integrated into accounting education. Integrating Islamic values in accounting education includes praying together before learning, reading Quran verses, and practising "olah rasa" in class. The research results prove that Islamic values must be integrated into accounting education.</p> 2023-06-23T10:23:01+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah) Zakat Funds, Non-Halal Funds, Islamic Social Reporting On The Islamic Commercial Banks Performance And Reputation 2023-06-23T10:35:25+00:00 Puji Suciarti Novi Lailiyul Wafiroh <p align="justify">This study aims to show how the influence of zakat funds, non-halal funds, and Islamic social reporting (ISR) on the performance and reputation of Islamic commercial banks. This type of research uses a quantitative approach. The research population is Islamic commercial banks (ICB) in Indonesia registered with the financial services authority (FSA) for the 2016-2020 period; 14 ICB samples were obtained using the saturated sample technique. The data used is secondary data derived from the annual report of each bank. Data analysis techniques using structural equation modelling (SEM) with the help of AMOS 26 software include classic assumption tests, model feasibility, and hypotheses. The results of this study indicate that zakat funds and ISR do not affect bank performance as a proxy for return on assets (ROA). However, non-halal funds significantly negatively affect ROA. Zakat funds do not affect the company's reputation proxied by market share. However, non-halal funds significantly negatively affect market share, and ISR significantly positively affects market share. This research can contribute to proving whether signalling theory, stakeholder theory, and sharia enterprise theory can strengthen or weaken the influence of zakat funds, non-halal funds, and ISR on the performance and reputation of ICB and can become reference material for Islamic banks to improve their performance and reputation.</p> 2023-06-23T10:24:02+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah) Corporate Governance Factors On Audit Report Lag 2023-06-23T10:35:25+00:00 Destin Alfianika Maharani Paulina Rosna Dewi Redjo <p align="justify">This research aims to determine the effect of committee size, committee meetings, audits, the proportion of independent commissioners, the board size, and company size on audit report lag. The research population is companies that are members of the Jakarta Islamic Index for 2017-2019. Determination of the sample using purposive sampling technique, with predetermined criteria, to obtain 45 samples. This research is quantitative research whose data sources use secondary data originating from documentation in the form of company annual reports and literature. The analysis technique in this research uses a multiple linear regression approach. The research results show that audit committees and company size do not affect audit report lag. Audit committee meetings, the proportion of independent commissioners, and the size of the board of directors partially have a positive and significant effect on audit report lag. Audit committee size, audit committee meetings, the proportion of independent commissioners, board of directors size, and company size significantly affect audit report lag. This theory research can complement existing research results; then, it can be used as a reference for auditors in managing the period in conducting audits.</p> 2023-06-23T10:25:25+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah) Indonesia's Capital Structure And Company Profitability Before And After The Implementation Of PSAK 73 2023-06-23T10:35:25+00:00 Amrie Firmansyah Elisabeth Elisabeth Estralita Trisnawati <p align="justify">Statement of Financial Accounting Standards (PSAK) 73 regarding leases has been in effect since 2020 in Indonesia. The standard adopts International Financial Reporting Standards (IFRS) 16, which requires companies to record all lease transactions as finance leases. This study examines differences in capital structure and company profitability before and after implementing PSAK 73 in Indonesia. This study uses financial report data for retail and transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 and 2020 with a population of 160 observations. The secondary data is sourced from the Indonesia Stock Exchange website. Based on purposive sampling, the total number of observations that can be used in this study is 104 observations. Hypothesis testing was carried out using a paired sample t-test. This study found that in the first year after the implementation of PSAK 73, the capital structure from debt is higher than that from equity. This condition is different from the period before the implementation of PSAK 73. Then the level of profitability in the first year of implementation of PSAK 73 decreased compared to the period before the implementation of PSAK 73. This research recommends that the Financial Services Authority implement risk mitigation rules for companies registered on the IDX regarding the financial impact of Indonesia's new financial accounting standards.</p> 2023-06-23T10:26:38+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah) Moderation Effect Of Debt Policy On Factors Affecting Company Value In The Jakarta Islamic Index 2023-06-23T10:35:25+00:00 Puji Purwani Endah Nur Fitriyani <p align="justify">This study analyzes the factors that affect the company's value, moderated by the debt policy. The population in this research is 49 companies listed on the Jakarta Islamic Index (JII). Determination of the sample using purposive sampling method to obtain 15 companies. The data analysis technique used moderated regression analysis (MRA). The study's results partially found that dividend policy and institutional ownership do not affect firm value. Company growth positively and significantly affects firm value. Debt policy negatively and significantly affects firm value. Debt policy cannot moderate the effect of dividend policy and company growth on firm value. However, debt policy can moderate the effect of institutional ownership on firm value. Research can complement existing theories and become a reference for company management in advancing companies and investors in investing capital.</p> 2023-06-23T10:27:47+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah) Comparison Of Android-Based Personal Financial Management Applications With Variative Financial Conditions 2023-06-23T10:35:25+00:00 Liana Dewi <p align="justify">Financial planning puts individuals in a better position to understand, manage and make financial decisions. Currently, there are various Android-based applications available to help manage personal finances. This study aims to make a comparison of Android-based personal financial management applications. Recording of 12 types of financial transactions is carried out using three financial management applications, namely Money Lover, Keuangan Pribadi Ku, and Catatan Keuangan Harian. Revenue, expenditure, and realization budget data have surplus, balanced, and deficit conditions prepared for input and processing in the three applications, with a comparison using ten parameters. The results of this study indicate that the three applications have standard features that can be used as tools in personal financial management. However, the Keuangan Pribadi Ku application does not provide features to handle recording when the financial condition is in a deficit and can only run well in balanced and surplus financial conditions. Meanwhile, the Money Lover dan Catatan Keuangan Harian provides features to record surplus, balanced, and deficit financial conditions. This research has contributed to increasing understanding and awareness of the importance of utilizing supporting technology in personal financial management and providing consideration for users in choosing a personal finance management application that suits their needs.</p> 2023-06-23T10:28:51+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah) Determinants Of Corporate Profit Management In Jakarta Islamic Index Mediated By Company Performance 2023-06-23T10:35:25+00:00 Emy Widyastuti Anis Rimba Utami <p align="justify">Corporate earnings management is an essential issue in business entities. The fact reveals that users of financial statements are more focused on what is stated in the financial statements rather than how the profit process is obtained. This study analyzes and shows the factors influencing company earnings management in the Jakarta Islamic Index (JII) for the 2016-2020 period. Company performance is used as an intervening variable. This research uses a quantitative approach with secondary data in the form of panel data. The research population is all companies in the Jakarta Islamic Index (JII) for the 2016-2020 period, namely 30 companies. The sampling technique is purposive sampling, and 13 company samples were obtained. Data analysis technique using multiple linear regression and path analysis. The results showed that the independence of the audit committee, audit committee meetings, and company size positively and significantly affect earnings management. The audit committee size does not affect earnings management. Audit committee independence, audit committee size, and audit committee meeting do not affect company performance. Firm performance cannot mediate the effect of audit committee independence, size, and meetings on earnings management. This research can complement existing theory and be a reference for companies in improving performance and earnings management.</p> 2023-06-23T10:30:08+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah)