JAS (Jurnal Akuntansi Syariah) 2021-06-28T08:57:31+07:00 Zakaria Batubara Open Journal Systems <p align="justify">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><strong>Print ISSN:&nbsp;</strong> <a title="Cek ISSN LIPI" href="" target="_blank" rel="noopener"><strong>2549-3086</strong></a><br><strong>Online ISSN: <a title="Cek ISSN LIPI" 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> <em>in progress</em><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> Teknologi Informasi Berbasis XBRL Dan Potensi Peningkatan Kualitas Pengungkapan 2021-06-28T08:57:30+07:00 Hendra Tanjung <p align="justify">Various countries globally have widely used eXtensible Business Reporting Language (XBRL) technology for the financial reporting of public companies. However, studies on the sophistication of XBRL technology and its potential for improving the quality of disclosure have not been widely reviewed. This paper examines this matter with the literature review method, and conclusions are prepared based on qualitative analysis. The XBRL-based reporting system has many advantages compared to the previous reporting system, including faster data transfer, efficiency, and others. In addition, the tag system in XBRL allows users to know more details about the information conveyed. The tag system allows users to search for relevant information and easily compare with different companies. Therefore, the management practice of disclosing financial statements and financial statements is presented explicitly to users of financial statements. Thus, the sophistication of a reporting system based on information technology XBRL can increase transparency and better disclosure.</p> 2021-06-28T08:30:50+07:00 Copyright (c) 2021 JAS (Jurnal Akuntansi Syariah) Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi Audit 2021-06-28T08:57:31+07:00 Ananto Prabowo Desy Ria Wibawa <p align="justify">The purpose of the research is to determine the influence of audit tenure and rotation on audit quality at the family businesses listed in the Indonesian Stock Exchange from 2009 to 2017, with the financial sector as the exemption. The reason for research is that the quality of the financial report is essential for decision-making purposes both internally and externally. This research is quantitative by utilizing secondary data. The analysis uses multiple regressions. The research showed that public accountants’ tenure and rotation have a positive impact but not significant on audit quality, where tenure and rotation on accounting firms have a negative impact but do not significantly influence audit quality.</p> 2021-06-28T08:35:18+07:00 Copyright (c) 2021 JAS (Jurnal Akuntansi Syariah) Pendapatan Non-Halal, Zakat, Dewan Pengawas Syariah dan Reputasi Perbankan Syariah di Indonesia 2021-06-28T08:57:31+07:00 Indria Puspitasari Lenap Nina Karina Karim Elin Erlina Sasanti <p align="justify">This study examines the influence of non-halal funds, zakat, and the number of Sharia Supervisory Board (SSB) on the reputation of Islamic banking in Indonesia. The sample is determined by the purposive sampling method and resulted in 7 banks or 35 observations from 2014 to 2018. The results showed that non-halal funds did not affect the reputation of Islamic banking. However, non-halal funds in the company's financial report notes show that Islamic banks, especially in Indonesia, have not fulfilled sharia regulations. The results also showed that zakat affects the reputation of Islamic banking. Zakat in Indonesia is greatly influenced by company size in terms of its assets. Zakat paid by Islamic banks in Indonesia is still low, and the gap for the welfare of the directors and employees of Islamic banks is a huge difference. Furthermore, this study indicated that the number of SSB affects the reputation of Islamic banking. Therefore, SSB has a significant role in compiling reports about sharia compliance. The ideal number of SSB is between 3 and 6 people.</p> 2021-06-28T08:40:20+07:00 Copyright (c) 2021 JAS (Jurnal Akuntansi Syariah) Determinan Shopping Opinion: Perspektif Klien Dan Kantor Akuntan Publik 2021-06-28T08:57:31+07:00 Alfina Dhia Ulfa Sulhani Sulhani <p align="justify">This study analyzes the effect of audit market competition, client size, and financial distress on shopping opinions. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for 2016 to 2017. The data used in the study were 76 data from the company's annual reports. The data analysis method used was binary logistic regression. This study indicates that audit market competition and client size do not affect shopping opinion practices. However, financial distress has a significant positive effect on the tendency to practice shopping opinion. This indicates that a company with an excellent financial condition chooses to change its auditor compared to the same auditor; this is done because financially, the company can change public accounting.</p> 2021-06-28T08:46:07+07:00 Copyright (c) 2021 JAS (Jurnal Akuntansi Syariah) Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan Pengendalian 2021-06-28T08:57:31+07:00 Ali Tafriji Biswan Defian Panji Ponco Kusumo <p align="justify">This study aims to examine the non-tax state revenue (NTSR) budgeting process at the Pesi Resort Police (object name be camouflaged). This study is a qualitative one with a comparative approach comparing the Resort Police's Budget Realization Report with the budgeting regulations. To meet the research objectives, conducted and processed data through literature studies and interviews. The study results found that most of the 96 percent NTSR came from services to the community in accordance with the duties and functions of the Resort Police. In general, the research object has fulfilled the budgeting process. However, it has not been carried out more carefully in terms of planning for NTSR revenue budget items. The realization of the NTSR target reaches 2,000 percent, considering that many revenue accounts are not budgeted. The study suggests that the study object should make a more detailed budget planning for each NTSR revenue budget item so that each item is more realistic so that it supports the use of NTSR funds to improve services according to budget as a planning controlling tool.</p> 2021-06-28T08:48:57+07:00 Copyright (c) 2021 JAS (Jurnal Akuntansi Syariah) Perlakuan Akuntansi Agrikultur Berbasis Maqashid Al-Syariah 2021-06-28T08:57:31+07:00 Saiful Muchlis Suhartono Suhartono Husnul Khotimah <p align="justify">The purpose of this study was to determine how the quality of financial statement information on PT. Perkebunan Nusantara XIV is seen from biological assets recognition, measurement, and disclosure in terms of concept maqashid al-sharia and PSAK 69. This type of research is qualitative research with an interpretive paradigm approach. The results showed that PT. Perkebunan Nusantara XIV, in terms of recognition, measurement, and disclosure of biological assets, was by the applicable standards, namely the statement of PSAK 69: Agriculture. With the accounting treatment of biological assets following the applicable PSAK, the quality of financial statement information becomes relevant and reliable so that it makes it easy for users to understand financial statements. Especially for management, it can be used as the basis for making the right decisions. Judging from the concept of maqashid al-sharia, researchers have not been able to reveal the overall implementation of this concept in the work environment of PT. Perkebunan Nusantara XIV. Nevertheless, in applying the maqashid al-shariah concept, the head of the accounting and reporting division has implemented managing biological assets and preparing financial reports so that the financial reports are relevant and reliable.</p> 2021-06-28T08:52:57+07:00 Copyright (c) 2021 JAS (Jurnal Akuntansi Syariah)