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Jurnal Akuntansi dan Audit Syariah
ISSN 2775-6270 · Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan · 77 artikel di indeks
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Artikel Jurnal
Analisis Praktik Akuntansi Ijarah pada Nelayan Berdasarkan PSAK 107 di Desa Aengpanas, Madura
Introduction/Main Objectives: This study examines the application of Islamic accounting records in the practice of ijarah multijasa contracts carried out by fishermen in Aeng Panas Village, Madura. Background Problems: The phenomenon investigated concerns the rental of boats and driver services…
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Artikel Jurnal
Business Strategy on MSME Performance: The Role of Innovation and Accounting Information System as Mediating Variables
Introduction/Main Objectives: This study examines the effects of business strategy, innovation, and AIS on MSME performance and investigates the mediating roles of innovation and AIS in the relationship between business strategy and performance. Background Problems: Micro, Small, and Medium…
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Artikel Jurnal
Determinants of Accounting Students' Interest in Public Accounting Careers: Knowledge and Self-Efficacy
Introduction/Main Objectives: This study aims to examine the effect of accounting knowledge, financial rewards, and labor market considerations on accounting students' interest in pursuing a career as a public accountant, while considering the moderating role of self-efficacy. Background Problems…
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Artikel Jurnal
Faktor-faktor Penentu Minat Karier Lulusan Akuntansi Syariah di Lembaga Keuangan Syariah
Introduction/Main Objectives: This study aims to examine the factors influencing the career interest of Sharia Accounting Graduate Students in pursuing careers in Islamic financial institutions. Background Problems: In reality, not all Sharia Accounting Graduate students are interested in working…
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Artikel Jurnal
Implementasi Sistem Informasi Akuntansi dalam Pengelolaan Transaksi Pembayaran terhadap Penyusunan Laporan Keuangan pada Hooki Café Pamekasan
Introduction/Main Objectives: This study aims to analyze implementation of an Accounting Information System in managing payment transactions and its role in supporting the preparation of financial reports at Hooki Café Pamekasan. Background Problems: The development of information technology has…
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Artikel Jurnal
Kualitas Laporan Keuangan PSAK 401 BPRS Bhakri Sumekar: Akuntansi Murabahah dan Mudharabah
Introduction/Main Objectives: This study aims to evaluate the extent of BPRS compliance with the implementation of PSAK 401, 402, and 405 in financial reports for the period 2022 to 2024 using a qualitative approach. Background Problems: The background to this research is the increasing pressure…
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Artikel Jurnal
Menakar Penerimaan Teknologi Administrasi Pajak Baru Studi Core Tax System dengan UTAUT2 dan Literasi Digital
Introduction/Main Objectives: This study investigates taxpayer acceptance of the Core Tax System (CTS) as a digital tax administration platform in Indonesia, with a focus on West Java. CTS is central to the national tax digitalization agenda, which aims to improve efficiency, transparency, and…
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Artikel Jurnal
Peran Artificial Intelligence terhadap Praktik Greenwashing dalam Sustainability Report: Systematic Literature Review
Introduction/Main Objectives: The increasing demand for sustainability reports encourages companies to be more transparent in disclosing social and environmental impacts, especially for global companies in the era of digital transformation. Background Problems: The practice of greenwashing in…
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Artikel Jurnal
Peran Akuntansi Hijau dalam Keberlanjutan Perusahaan di Indonesia
This research explores the role of green accounting in supporting the sustainability of companies in Indonesia. As the environmental concerns become increasingly pressing, companies are called upon to adopt sustainable practices that align with both national and international regulations. Green…
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Artikel Jurnal
Optimalisasi Wakaf untuk Mengurangi Ketimpangan Ekonomi dan Beban Pajak di Indonesia
Ketimpangan ekonomi dan beban pajak yang tinggi masih menjadi tantangan dalam sistem ekonomi Indonesia. Wakaf, sebagai instrumen keuangan sosial dalam Islam, memiliki potensi besar dalam mendukung distribusi ekonomi yang lebih merata dan mengurangi ketergantungan negara terhadap pajak. Penelitian…
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Artikel Jurnal
Moderasi Kepemilikan Institusional pada Financial Distress Perusahaan Property Dan Real Estate dalam Indeks Saham Syariah Indonesia
Introduction/Main Objectives: This study examines the effect of Operating Capacity, Sales Growth, and Cash Flow on Financial Distress, as well as the moderating role of institutional ownership. Background Problems: In the modern business environment, increasing competition necessitates that…
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Artikel Jurnal
Analysis of the Effect of PSAK 409 Implementation on the Effectiveness of Zakat Management at BAZNAS Majalengka
Introduction/Main Objectives: This study aims to analyze the effect of implementing PSAK 409 on the effectiveness of zakat management at BAZNAS of Majalengka Regency. Background Problems: The effectiveness of zakat management is a crucial aspect in strengthening accountability, governance, and…
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Artikel Jurnal
Analisis Pengelolaan Dana Desa Menggunakan SISKEUDES di Desa Dulamayo Utara Kecamatan Telaga Biru Kabupaten Gorontalo
Introduction/Main Objectives: This study analysis themanagement of village funds using SISKEUDES inDulamayo Utara Village, Telaga Biru Subdistrict,Gorontalo Regency, aiming to evaluate its effectivenessand challenges. Background Problems: Themanagement and accountability of village funds are…
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Artikel Jurnal
Implementasi Teknologi Pembayaran Nontunai (TERANO) Dalam Pembayaran Pajak Bumi Dan Bangunan Di Desa Monggolito
Introduction/Main Objectives: This study aims to identify and analyse how the implementation of noncash payment technology (TERANO) is applied in the payment of Land and Building Tax (PBB) in Monggolito Village using George C. Edward III's policy implementation theory. Background Problems: The…
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Artikel Jurnal
Dinamika Penerapan PSAK 409 di Masjid Nururrahman Tanak Beak Narmada
Introduction/Main Objectives: This study aims to analyze the dynamics of the implementation of Financial Accounting Standards Statement (PSAK) 409 concerning accounting for zakat, infaq, sedekah, and waqf at the Nururrahman Tanak Beak Mosque, Narmada. Background Problems: As a religious institution…
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Artikel Jurnal
Pengaruh Green Corporate Governance, Biaya Lingkungan, dan Corporate Social Responsibility Terhadap Kinerja Keuangan
Introduction/Main Objectives: This study examines the influence of green corporate governance, environmental costs, and CSR in supporting improved financial performance, with a research focus on energy sector companies listed on the IDX, considering that this sector has a high level of…
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Artikel Jurnal
Perbandingan Kebijakan Pajak Penghasilan Orang Pribadi di Estonia dan Indonesia: Sebuah Analisis Teoritis
Introduction/Main Objectives: To compare personal income tax policies between Estonia and Indonesia based on three theories, namely tax compliance theory, tax justice theory, and fiscal administration efficiency theory.Background Problems: Indonesia implements a progressive tariff system based on…
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Artikel Jurnal
Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum dan Sesudah Isu Boikot Perang Gaza
This research aimed to analyze financial performance during the period before and after the issue of the Gaza war boycott at PT. Map of Boga Adiperkasa and PT Unilever. The research method used a quantitative descriptive approach, with data obtained from financial reports published on the Indonesia…
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Artikel Jurnal
Corporate Governance dalam memoderasi Nilai Perusahaan: Inventory Turnover, Tax Planning dan Earning Quality
This study aims to determine the Effect of Inventory Turnover, Tax Planning, and Earning Quality on Company Value with Corporate Governance as a Moderating Variable (Study of Companies Listed on the Jakarta Islamic Index 30 for the 2019-2023 Period). This study is a type of quantitative research…
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Artikel Jurnal
Auditor Switching di Tengah Tekanan Keuangan: Analisis Moderasi Financial Distress Terhadap Faktor Internal dan Eksternal Perusahaan
Penelitian ini bertujuan untuk menganalisis pengaruh opini audit, audit delay, dan pertumbuhan perusahaan terhadap auditor switching dengan financial distress sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari perusahaan subsektor pertambangan…