JAS (Jurnal Akuntansi Syariah)

Green Innovation And Organizational Culture Toward Corporate Value: Moderation Role Of Competitive Advantage

Suyono Suyono — 2024-06-21

The study aims to analyze the impact of green innovation and organizational culture on corporate value and competitive business strategy as moderating variables. This type of research is quantitative, with secondary data sources. During the 2016–2020 period, the population of this study consisted of 74 energy sector companies. Purposive sampling, the chosen sampling technique, yielded a total sample of 53 energy sector companies. The technique for collecting data involves accessing financial report documentation from the Indonesian Stock Exchange website. The SPSS program facilitates the data analysis technique, which employs descriptive analysis and regression with moderation effects. The research results show that green product innovation, hierarchical culture, clan culture, and competitive business strategy do not affect corporate value. The competitive business strategy strengthens the influence of product innovation and organizational culture on corporate value in the energy sector. Theoretically, this research can complement the factors influencing corporate value through the moderating role of competitive business strategy. This research can be a practical reference and illustration for companies considering competitive business strategy factors.

Exploring The Meaning Of Islamic Accounting Courses For Students: A Phenomenological Approach

Fauziah Husain — 2024-06-21

This research aims to explore the meaning of Islamic accounting courses for students. This qualitative research uses an interpretive paradigm and a transcendental phenomenological approach. The data source uses primary data with observation and interview data collection techniques, where the research informants are 20 students who have programmed Islamic accounting courses in the Islamic accounting study program at IAIN Sultan Amai Gorontalo. Before data analysis is carried out, a data validity test consists of credibility, dependability and confirmability tests. This research shows that learning Islamic accounting courses must focus on developing student competencies, optimizing business processes, and developing Islamic accounting applications. This research can contribute to developing academic literature on Islamic accounting by expanding understanding of the effectiveness of learning models on students' understanding of Islamic accounting courses. This research can contribute to universities improving and enhancing Islamic accounting learning models, making them more relevant and valuable for students in the world of work.

A Bibliometric Analysis Of Green Accounting Research

Hifzhii Nur Rizka — 2024-06-21

The primary goal of green accounting is to address social issues impacting global sustainable development and to influence corporate actions towards social and environmental concerns. This research aims to map the concept of green accounting and describe its impact on science. This research is a literature review using bibliometrics. Bibliometrics helps map research related to developing green accounting research trends published by leading journals from 1992 to 2023, which have been indexed by Scopus as many as 233 articles, using VosViewer software. The analysis is focused on keyword trends, authors, and institutions. The results show that the number of articles discussing the theme of green accounting has been increasing yearly, which aligns with the development of economics and the environment. The most popular keywords are sustainable development, environmental management, and environmental economics. The most published writer is Markandya. Meanwhile, the most popular organization is Fondazione Eni Enrico Mattei (FEEM). This study provides valuable insights for researchers focusing on green accounting. Therefore, this theme has the potential to be further developed in the future.

The Impact Of Economic Contraction On The Financing Collectability Of Islamic Banking In Indonesia

Ernawati Ernawati — 2024-06-21

The COVID-19 pandemic affected Indonesia's economic growth, which experienced a contraction in the first and second quarters of 2020. This study examines how economic contraction affects the collectability of Islamic banking in Indonesia, period for 2019: IV - 2020: II. The measurement of financial collectability is based on non-performing financing (NPF). The research data source comes from secondary data in publications from the Central Statistics Agency (CSA) and the Financial Services Authority (FSA). Data analysis uses descriptive statistics with the help of percentages, growth, and graphs. The results indicated that the economic contraction significantly impacted the decline in Islamic banking performance, as evidenced by an increase in NPF. The NPF increase occurs in all debtor groups: MSMEs, non-MSMEs, and households (consumption financing). The collectability of financing is separate from the area where COVID-19 spreads; where DKI Jakarta, East Java, and West Java are in the top five highest COVID-19 cases, they have better financing collectability than other provinces. Based on economic sectors, only mining and quarrying did not experience an increase in the NPF during the economic contraction period. These findings show differences with the growth-led finance paradigm. Regions that experience high cases of COVID-19 infection have better financing collectability. The practical implication of these findings is the importance of coordinating macro prudential policies with others, such as fiscal and actual sector policy, in encouraging the resilience of MSMEs, including managing the collectability of financing during economic contraction periods.

Is Non-Financial Health Related To Financial Health In Zakat Institutions?

Erny Arianty — 2024-06-21

This research aims to analyze the financial and non-financial health levels of one of the Zakat institutions, Rumah Amal Salman ITB. The method used is explanatory research with a descriptive quantitative approach. The data used is secondary and primary in financial reports from Rumah Amal Salman ITB and questionnaires from 20 respondents. The research results show that the health level of the Rumah Amal Salman ITB is excellent, both in terms of financial and non-financial health, which is effective and efficient. The level of financial health includes the health of activity performance, operations, liquidity, and growth. The level of non-financial health includes general management health, risk, and Sharia compliance. The results of this research can provide a reference to the relationship between financial and non-financial performance in zakat institutions. This can inform other zakat institutions on performance elements that must be improved to realize organizational health values, which will impact increasing ZIS fund receipts.

Measuring Local Government Financial Performance With Financial Ratios

Sahala Purba — 2024-06-21

This research aims to analyze the financial performance of local government in the Toba Regency. The data source uses secondary data in the form of Toba Regency government financial reports for 2020-2022. Data were analyzed using a quantitative descriptive approach. The financial performance of the Toba Regency government is measured using eight financial ratios. The results of the research show that the financial performance of the Toba Regency government in terms of regional financial independence, regional financial dependence, and the degree of fiscal decentralization obtained meagre results. The level of effectiveness of local original revenue (LOR) and the effectiveness of local taxes obtained very effective results. The level of LOR efficiency and regional tax efficiency obtained very efficient results. The degree of contribution of regionally owned enterprises (ROEP) resulted in low contribution results. Overall, the Toba Regency needs to improve at implementing and managing finances. This research can be a reference for the Toba Regency government in improving financial performance through eight financial ratios so that budget use is effective and efficient.

The Role Of Good Governance In Mediating Literacy, Income And Cash Waqf Decisions

Qomariah Qomariah — 2024-06-21

This research aims to analyze the influence of literacy, income and good governance on cash waqf decisions and examine the role of good governance as a mediating variable in this relationship. The research method uses a quantitative approach with primary data by distributing questionnaires online and offline to the waqifs. This research's population is the General Ahmad Yani Mosque, Malang City congregation. A total of 76 samples were collected using a purposive sampling technique. The research model uses Partial Least Square structural equations with the help of SmartPLS software version 4.1.0. by testing the outer model, inner model, and hypothesis. The research results reveal a positive and significant influence between literacy, income, and good governance when giving cash waqf. Good governance can mediate the influence of literacy and income on giving cash waqf. Cash waqf is not only influenced by literacy and income factors, but the implementation of institutional solid good governance can strengthen the trust of wakifs, thereby increasing cash waqf revenues. This research can complement previous theories and become a reference for further research. This research can be a reference for cash waqf managers in increasing the number of waqifs and implementing good governance.

Performance Of The National Zakat Agency Based On Financial Ratios

Indria Lenap — 2024-06-21

This research aims to analyze the performance of BAZNAS Central Lombok Regency based on financial ratios. The type and research approach used is quantitative descriptive. This research uses secondary data from BAZNAS Central Lombok Regency financial reports for 2018-2022. The research results show that the activity ratio value indicates that BAZNAS Central Lombok has effectively distributed Zakat, Infaq, and Shadaqah (ZIS) funds. The turnover ratio shows very high/active performance, whereas the performance of ZIS fund distribution is excellent in time. The efficiency ratio shows that the ratio of collection costs is efficient, the operational cost ratio using the total operational costs divided by total ownership rights approach is inefficient, while the operational cost ratio using the total operational costs divided by total collection approach is efficient, as well as the human resource cost ratio. The amil fund ratio and liquidity ratio show good performance. On the other hand, the growth ratio shows poor performance. Theoretically, this research can be used as a reference for future research. Practically, this research can be a reference material for BAZNAS Central Lombok Regency, which has not yet entirely produced optimal performance and for the Central Lombok Regency government as the regulator so that it can mobilize the community and government officials in distributing zakat to BAZNAS Central Lombok Regency.