https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/issue/feed JAS (Jurnal Akuntansi Syariah) 2023-12-18T07:29:05+00:00 Zakaria Batubara zakariabks50@gmail.com 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="https://issn.brin.go.id/terbit/detail/1486020003" target="_blank" rel="noopener"><strong>2549-3086</strong></a><br><strong>Online ISSN: <a title="Cek ISSN BRIN" href="https://issn.brin.go.id/terbit/detail/1548142019" target="_blank" rel="noopener">2657-1676</a></strong><br><strong>DOI: <a href="https://doi.org/10.46367/jas" target="_blank" rel="noopener">10.46367/jas</a></strong><br><strong>Accreditation:</strong> Sinta 4 (<a title="Please check and input e-ISSN: 26571676" href="https://arjuna.kemdikbud.go.id/#/jurnal" target="_blank" rel="noopener">Waiting for reaccreditation results</a>)<br><strong>Editor in Chief:</strong> Zakaria Batubara<br><strong>Language:</strong> Bahasa Indonesia and English<br><strong>Author Fees/APC:</strong> 500,000 IDR (35 USD) (Starting in 2024)<br><strong>Publication Frequency:</strong> <strong>June</strong> and <strong>December</strong> each year.</p> https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1249 Firm Size In Moderate Factors Affecting Islamic Social Reporting 2023-12-18T07:29:04+00:00 Norma Setiyani emasetiyani73@gmail.com Adelina Citradewi adelina.citradewi@iainkudus.ac.id <p align="justify">This research aims to show the influence of profitability, leverage, and size of the board of commissioners on Islamic social reporting (ISR) disclosure with company size as a moderating variable in Jakarta Islamic Index (JII) companies for 2019-2021. The population of this research was 30 companies, and the selected sample was 13 companies using purposive sampling, so the total sample data is 39. The source used secondary data from company annual reports obtained through each website. Data analysis uses moderated regression analysis (MRA). This research confirms that profitability has a positive and significant effect on ISR disclosure. The leverage and size of the board of commissioners do not affect ISR disclosure. Company size can moderate the effect of profitability on ISR disclosure. Company size cannot moderate the influence of leverage and board size on ISR disclosure. This research shows that effective asset management can increase ISR disclosure for businesses that achieve high profitability, so the research results can be a reference for business management when making ISR policies, especially those related to Islamic business. This research can also be used as evaluation material for company management in determining policies related to ISR, especially in Islamic-motivated companies.</p> 2023-12-18T07:14:18+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1246 Financial Performance Of Islamic Insurance Companies Before And During The Covid-19 Pandemic 2023-12-18T07:29:04+00:00 Aulia Dika Zahra auliadikazahra1004@gmail.com Ahmad Baehaqi ahmad.baehaqi@sebi.ac.id Prayogo P. Harto prayogo.p.harto@gmail.com <p>This research aims to analyze the comparative financial performance of Islamic insurance companies before and during the Covid-19 pandemic. The financial performance measured refers to the early warning system ratios, which consist of the underwriting, liquidity, own retention, premium stability, and loss ratios. This research is a descriptive quantitative research using the Wilcoxon test. The research population is all Islamic insurance companies registered with the Financial Services Authority (FSA) for 2018-2021. The sample was selected based on purposive sampling so that 48 observation data were obtained. Data comes from financial reports obtained through the official FSA and Company websites. The research results show significant differences in financial performance before and during the pandemic in the liquidity and loss ratio variables. However, there is no significant difference in financial performance before and during the pandemic in the underwriting ratio, own retention ratio, and premium stability ratio variables. This research can complement existing theories and become a reference for companies to evaluate and improve their financial performance, especially after the Covid-19 pandemic.</p> 2023-12-18T07:16:03+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1370 Institutional Ownership, Tax Planning And Tax Avoidance Effect On Firm Value 2023-12-18T07:29:04+00:00 Angelina Siti Juliani angelinaasj3@gmail.com Endah Finatariani dosen01488@unpam.ac.id <p align="justify">This research aims to analyze and obtain empirical evidence of the influence of institutional ownership, tax planning, and tax avoidance on firm value. This type of research is associative quantitative, and the data sources used are secondary data in the form of annual financial reports and annual reports. The research population is infrastructure sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period, consisting of 45 companies, while the research sample is 16 companies with five years of observation, and the sample determination method used is purposive sampling. The analytical method used is panel data regression analysis with a fixed effects model using E-views version 12. The results of this study show that institutional ownership positively affects firm value, while tax planning and tax avoidance do not affect on firm value. Then, institutional ownership, tax planning, and tax avoidance variables simultaneously influence firm value. This research can complement existing theories and become a reference in helping companies consider what factors can influence or increase firm value.</p> 2023-12-18T07:17:11+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1365 The Role Of Women Chief Executive Officers On Tax Avoidance Decisions In Islamic Stock Index 2023-12-18T07:29:05+00:00 Wahid Wachyu Adi Winarto wahidwachyuadi@uingusdur.ac.id Amalia Fakhru Nisa wahidwachyuadi@uingusdur.ac.id <p align="justify">This study aims to show empirical data on the impact of women CEO traits on tax avoidance. The populations are all companies listed on the Indonesian Islamic Stock Index from 2021 to 2022, as many as 403 firms. The data collection technique used in this research was quota sampling, which obtained 350 observation data. The variables that were observed in this study were employed as the study's objectives, including the traits of women CEOs as independent variables, tax avoidance as a dependent variable, and profitability, leverage, and firm size as control factors. Multiple linear regressions are used in the analysis that was used to solve the first problem. The findings indicated that female leaders who serve as CEOs negatively influence tax avoidance. This research is expected to add to the literature and be helpful in the development of accounting disciplines, especially in corporate governance in disclosing tax avoidance by companies. The practical implications of this research provide helpful managerial implications for companies as corporate governance in managing strategies and policies related to corporate tax payments.</p> 2023-12-18T07:18:42+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1452 Tax Avoidance: Employment Benefits Liability, Sales Growth, Capital Intensity, Profit Management, And Inventory Intensity 2023-12-18T07:29:05+00:00 Musyafa’ah Musyafa’ah 201912240@std.umk.ac.id Nita Andriyani Budiman nita.andriyani@umk.ac.id Zamrud Mirah Delima mirah.delima@umk.ac.id <p align="justify">This research analyzes the influence of employee benefit obligations, sales growth, capital intensity, earnings management, and inventory intensity on tax avoidance. The population in this study are primary consumer goods companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used purposive sampling so that 137 research samples were obtained. The data source comes from secondary data in company financial reports. The data analysis technique used is multiple linear regression analysis with the help of IBM SPSS 24 software. The results of this research show that earnings management positively affects tax avoidance. Inventory intensity negatively affects tax avoidance. Employee benefit obligations, sales growth, and capital intensity do not affect tax avoidance. This research can enrich agency and stakeholder theory by identifying the role of earnings management and inventory intensity in corporate tax strategies. Companies need to consider wise earnings management and evaluate inventory policies to optimize the reduction of tax liabilities while still complying with applicable tax regulations.</p> 2023-12-18T07:19:47+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1561 Determinants Of Financial Performance In Islamic Insurance Companies Moderated By Good Corporate Governance 2023-12-18T07:29:05+00:00 Selamat Muliadi selametmuliadii@gmail.com Sri Sulasmi iim.hudaya@yahoo.co.id Santi Susanti ssusanti@unj.ac.id Aprih Santoso aprihsantoso@usm.ac.id Evi Maulida Yanti evi@unigha.ac.id <p align="justify">Business competition is very tight, but the development of Islamic insurance is increasingly showing a positive trend. In business entities, the company's financial performance is an important issue. This research analyzes the influence of leverage, liquidity, and company size on financial performance moderated by good corporate governance in Islamic insurance companies. This research uses a quantitative approach. The sample used in this research is the Islamic insurance industry, which regularly provides financial reports for the 2019-2021 period issued by the Indonesian Stock Exchange (IDX), totalling 15 companies. Sample collection in this research used purposive sampling. Data were analyzed using partial least squares-structural equation modelling (PLS-SEM). The results of this research show that leverage, liquidity, and company size positively affect the financial performance of Islamic insurance companies. Good corporate governance can moderate the influence of leverage, liquidity, and company size on financial performance in Islamic insurance companies. This research can be used as a reference for investors to evaluate company performance to obtain certainty in investment and for companies to increase and improve their performance.</p> 2023-12-18T07:20:39+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1549 Internal Control System On Fraud Prevention Moderate By Bugis Cultural Values 2023-12-18T07:29:05+00:00 Rahayu Wiliana rahayuwieldan@gmail.com Febby Rachmadani febbyrachmadani52@gmail.com Syamsuddin Syamsuddin syamwadi88140@gmail.com Nadhirah Nagu nadhirahnagu.unhas@gmail.com Achmad Fadel Farid achmadfadelfarid@gmail.com <p align="justify">This research aims to analyze the influence of the internal control system on fraud prevention with Bugis cultural values as a moderator in the Sidenreng Rappang district government. The research population is the total number of ASNs in the Sidenreng Rappang district who manage special allocation funds for 13 agencies. Sampling was carried out through a non-probability sampling design by applying purposive sampling techniques; the sample obtained was 172 respondents. This research uses primary data, and data collection techniques are carried out by distributing questionnaires. Structural equation modelling (SEM), with Smart-PLS 3.0 software, is the statistical analysis used to test this research hypothesis. The research results show that implementing the internal control system positively and significantly affects the prevention of fraud, and Bugis' cultural values can strengthen the influence of the internal control system on fraud prevention efforts. The findings from this research can play a role in developing existing theories and provide references for institutions to reduce the risk of fraud.</p> 2023-12-18T07:21:37+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1566 Accessibility And Competence Toward Zakat Financial Accountability Moderate By Internal Control 2023-12-18T07:29:05+00:00 Aqilla Rahmah aqillaela7@gmail.com Dwi Astarani Aslindar dwiastarani@gmail.com Arum Pujiastuti arumpujias@gmail.com <p align="justify">This research examines the influence of financial report accessibility and human resource competency on zakat financial accountability with internal control as a moderating variable. This research is quantitative research by processing primary data using a questionnaire. The population of this research is all 268 executive and supervisory agency employees from 35 Lazismu regional offices in Central Java. Sample selection was carried out using a purposive sampling method so that 120 research samples were obtained. The data analysis technique used in this research is the quantitative structural equation modeling-partial least squares (SEM-PLS) analysis method using SmartPLS version 4.0 software. The research results show that the accessibility of financial reports and human resource competency positively affect Zakat's financial accountability. Internal control can strengthen the influence of financial report accessibility on Zakat's financial accountability. However, internal control weakens the influence of human resource competency on Zakat's financial accountability. The results of this research can be used as reference and comparison material for further research. Then, the research results can be used for consideration, input, and thought contribution, especially regarding increasing accountability in zakat financial management.</p> 2023-12-18T07:22:31+00:00 Copyright (c) 2023 JAS (Jurnal Akuntansi Syariah)