https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/issue/feed JAS (Jurnal Akuntansi Syariah) 2020-12-16T13:39:00+07:00 Zakaria Batubara zakariabks50@gmail.com 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="http://u.lipi.go.id/1486020003" target="_blank" rel="noopener"><strong>2549-3086</strong></a><br><strong>Online ISSN: <a title="Cek ISSN LIPI" href="http://u.lipi.go.id/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> <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> https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/235 Sistem Informasi Akuntansi Zakat, Infak Dan Sedekah 2020-12-16T13:38:58+07:00 Wahid Wachyu Adi Winarto wahidwachyuadi@iainpekalongan.ac.id Farah Annisa farahanisa839@gmail.com <p>This research discusses the zakat, infaq and alms Accounting Information System at LAZISNU Pekalongan City. This research aims to analyze how the implementation of the Accounting Information System at LAZISNU Pekalongan City. This research is the result of field research using data collection methods through interviews, observation and documentation. The results of this study are to show the flowchart accounting system for revenue and distribution at LAZISNU Pekalongan City that has never been made by the management. Having a flowchart can help the management's performance more effectively and efficiently. There are still many people who have not put their trust in zakat management institutions as zakat distribution institutions.</p> 2020-12-16T11:46:30+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/229 Menyibak Penerapan PSAK 102 Atas Prosedur Akad Murabahah 2020-12-16T13:38:59+07:00 Zezi Nanda Oktafiya zezinanda9@gmail.com Chaidir Iswanaji chais@untidar.ac.id <p>This study aims to determine how the procedure or implementation of the murabahah financing contract at KSPPS BMT ARMA is it in accordance with PSAK 102 concerning murabahah or not. This research explains how the murabahah financing contract in KSPPS BMT ARMA. This study also discusses PSAK 102 regarding murabahah. The method used in this research is descriptive qualitative. This research was conducted at KSPPS BMT ARMA Magelang. In collecting data, the author uses several methods including observation is a method of direct observation carried out by researchers and interview methods. The results of the study can be seen that the accounting treatment of murabahah financing carried out at BMT ARMA is in accordance with accounting principles, namely PSAK 102.</p> 2020-12-16T11:51:17+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/246 Kesesuaian Akuntansi Zakat, Infak dan Sedekah Dengan PSAK 109 BAZNAS Kabupaten Tulungagung 2020-12-16T13:38:59+07:00 Lantip Susilowati lantip_susilowati@yahoo.co.id Fatimatul Khofifa khofifa43@gmail.com <p>The potential for receiving zakat, infaq and alms funds in Tulungagung is growing rapidly. This shows that the level of trust in the management of zakat, infaq and alms funds is quite high. This study aims to examine the suitability of the application of PSAK 109 in the National Zakat Agency Tulungagung Regency. The method used in this research is a descriptive qualitative approach. Sources of data used are interviews, observation and documentation. The results showed that the accounting treatment at National Zakat Agency Tulungagung Regency included the receipt and expenditure of zakat, infaq and alms which was recognized as the amount of cash received and disbursed, presented and disclosed on the financial statements. Recognition and measurement of accounting treatment at National Zakat Agency Tulungagung Regency are in accordance with PSAK 109, while its presentation and disclosure are not fully in accordance with PSAK 109. The main obstacle faced is the limited qualified human resources and still uses a manual system in making financial reports.</p> 2020-12-16T11:54:58+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/240 Penerapan Pembiayaan Musyarakah Pada BMT Dana Barokah Muntilan 2020-12-16T13:38:59+07:00 Shinta Amelia Kurniasari shintaameliakurniasari@gmail.com Risma Wira Bharata rismawirab@gmail.com <p>This study aims to determine the implementation of profit sharing based musyarakah contracts, financing products and financing mechanisms at the Baitul Maal wa Tamwil (BMT) Dana Barokah. This study uses a qualitative method with a case study approach. The data used in the study used primary data and viewed from the data collection sources, the data used came from direct interviews with tellers and managers at BMT. The results of this study explain that BMT provides several savings products and financing products. To apply for financing, customers must first fill out a form and then complete the required files. In the implementation of musyarakah financing at BMT Dana Barokah Muntilan it is in accordance with Islamic sharia principles and the division of business with profit sharing, but the bank only as a provider of capital does not participate in conducting business activities. The profit-sharing determined by BMT Dana Barokah Muntilan is 2.5%, but negotiations are still possible.</p> 2020-12-16T11:59:23+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/256 Volatilitas Harga Saham: Leverage, Ukuran Perusahaan, Pertumbuhan Aset 2020-12-16T13:38:59+07:00 Hasna Rosyida 1401170024.hasnarosyida@gmail.com Amrie Firmansyah amrie.firmansyah@gmail.com Setyo Baskoro Wicaksono 1401170009.setyobaskoro@gmail.com <p>This study examines the effect of leverage, company size, and asset growth on stock price volatility. This study uses data from all companies listed on the LQ45 index (BEI) from 2017 to 2019. Based on purposive sampling, this study obtained 31 financial statement data so that the final sample in this study amounted to 93 firm-year observations. Data analysis was analyzed using multiple regression analysis with Eviews 10 software. The study results concluded that leverage has a positive effect on stock price volatility, company size has a negative effect on stock price volatility, and asset growth has no effect on stock price volatility. This study's results can be used as material for management evaluation in increasing share prices so that this condition can attract investors' interest in investing in the company.</p> 2020-12-16T12:04:13+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/254 Akuntansi Syariah Sebagai Sistem Informasi 2020-12-16T13:38:59+07:00 Rahmat Ilyas mtd_82@yahoo.com <p>Accounting as an information system identifies collecting and communicating economic information about a business entity to various people. Accounting is at the forefront and plays an important role in running our economy and social system. Decisions taken by individuals, governments, other business entities are determined in terms of their use of the resources owned by a nation. One of the most important aspects of an entity is the financial aspect and financial reporting records that have a major impact on the sustainability of the entity. This research is entirely library research. The purpose of this study is to determine how Islamic accounting is an information system. The analytical method used is the content analysis method. The results of this study indicate that Islamic accounting is an effort to deconstruct modern accounting in a humanist and value-laden form. Islamic accounting information systems highlight Islamic values ​​both in the object of accounting and information systems, Islamic accounting information systems have a great responsibility in moral matters.</p> 2020-12-16T12:07:21+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/255 Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah 2020-12-16T13:38:59+07:00 Aulia Putri Oktaviani Jusri auliaputrioktavianiyusri@gmail.com Erina Maulidha erina.maulidha@sebi.ac.id <p>The increase in the growth of Islamic banking needs to be supported by the performance of sharia auditors. This study aims to discuss the role and competence of Islamic auditors in supporting the performance of Islamic banking. This type of research uses qualitative methods with a descriptive approach using literature study data. The results of this study indicate that the competencies that must be possessed by sharia auditors include knowledge of Islamic law, fiqh muamalah, skills in accounting and auditing, and special characteristics as sharia auditors. This competence is the key to maximizing the role and competence of sharia auditors to support the performance of Islamic banking. The roles of sharia auditors include as independent auditors, internal auditors, and sharia supervisory board. Sharia compliance tests on Islamic financial institutions are part of the role of the sharia auditor.</p> 2020-12-16T12:11:26+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/253 Pengakuan Aset Tak Berwujud Dan Perbandingan Metode Garis Lurus Dengan Metode Saldo Menurun Dalam Menentukan Pajak Penghasilan 2020-12-16T13:39:00+07:00 Puji Rahayu pujirahayu@uniska-kediri.ac.id Hariana Septian harianaseptian@gmail.com <p>The purpose of this study is to analyze the recognition of intangible assets and to compare the straights line method with the declining balance method in determining income tax. The method in this research is evaluation and qualitative research type. From the results of the research, it was identified that the company has intangible assets in the form of a personnel information system worth IDR 35,000,000, all costs used to obtain the system are recognized as intangible assets according to the criteria for intangible assets according to PSAK 19. Amortization calculation results in 2019 using the straight-line method amounted to IDR 8,750,000. So that the commercial comprehensive income generated is IDR 27,425,574,392. Meanwhile, the declining balance method resulted in amortization of IDR 17,500,000 and the resulting comprehensive commercial profit of IDR 27,416,824,392. After the fiscal reconciliation was carried out, the Income Tax amounted to IDR 6,285,027,465 using a straight line as the amortization calculation. Meanwhile, Income Tax with amortization costs uses the declining balance method of IDR 6,282,964,965. There is a tax savings of IDR 2,062,500 if you use the Decreasing Balance Method. So that the declining balance method is very suitable to use when economic conditions are sluggish like today due to the impact of Covid-19. The tax savings can be used to increase the company's capital to run business operations.</p> 2020-12-16T12:15:35+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/247 Penetapan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penentuan Harga Jual Kain Tenun Songket Melayu 2020-12-16T13:39:00+07:00 Dariana Dariana dariana.bengkalis72@gmail.com <p>Songket Melayu weaving craftsmen in determining the cost of production as the basis for determining the selling price are still inaccurate because they are based on estimates and have not classified costs in the calculation of the cost of production. This study aims to assist in determining the cost of goods manufactured as a basis for determining the selling price using the full costing method. This research is descriptive qualitative research. The results of this study indicate the difference in the cost of production between the weaving craftsmen's calculations with the full costing method. The result of the calculation of the cost of production according to the weaving craftsman is IDR 483,333.33 per piece, while the full costing method is IDR 528,833.00 per piece. The difference in production costs is IDR 45,500.00 lower than using the full costing method. The determination of the selling price of the product is based on the cost of goods sold per piece of woven fabric plus the desired profit of the company of 35% in order to cover the production costs that have been incurred. The result of the calculation of the selling price according to the weaving craftsman is IDR 113,925.00 per piece lower than using the full costing method.</p> 2020-12-16T12:18:48+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/252 Pengaruh Biological Asset Intensity, Konsentrasi Kepemilikan Dan Profitabilitas Terhadap Pengungkapan Aset Biologis 2020-12-16T13:39:00+07:00 Chilma Zufriya chilmazufriya22@gmail.com Negina Kencono Putri negina.putri@unsoed.ac.id Yusriati Nur Farida yusriati_nur_farida@yahoo.com <p>Agricultural companies need to disclose biological assets because biological assets are the main assets owned by the company. Some factors that influence the disclosure of biological assets include biological asset intensity, ownership concentration, company size, type of public accounting firm, and profitability. The purpose of this study is to examine and analyze the effect of Biological Asset Intensity, Ownership Concentration, and Profitability on Biological Asset Disclosure. This research is a type of quantitative research and the data source used is secondary data in the form of annual financial statements of agricultural companies for the period of 2016 to 2018. The data analysis technique used is descriptive statistics and regression analysis. Based on the results of research and data analysis shows that biological asset intensity does not affect disclosure of biological assets; concentration of ownership does not affect disclosure of biological asset; profitability does not affect disclosure of biological asset.</p> 2020-12-16T12:26:20+07:00 Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah)