https://ejournal.isnjbengkalis.ac.id/index.php/jas/issue/feedJAS (Jurnal Akuntansi Syariah)2024-12-20T19:22:05+07:00Zakaria Batubarabatubarazakaria560@gmail.comOpen Journal Systems<p align="justify">JAS (Jurnal Akuntansi Syariah) was published in print and online by LPPM ISNJ Bengkalis. JAS is expected to add insight into Accounting and Finance, especially Islamic Accounting for academics, practitioners, researchers, policymakers (regulators), and other parties interested in developing accounting knowledge and practice. JAS accepts written contributions from various parties through field research.<br><strong>Print ISSN: </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 2<br><strong>Editor in Chief:</strong> Zakaria Batubara<br><strong>Language:</strong> English<br><strong>Author Fees/APC:</strong> 1,750,000 IDR (Starting in July 2024)<br><strong>Publication Frequency:</strong> <strong>June</strong> and <strong>December</strong> each year.</p>https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2063Unveiling Factors Affecting Audit Fees: Characteristics Of Firms And Public Accounting Firms2024-12-20T19:22:04+07:00Irwan Adimas Ganda Saputrairwansaputra@unesa.ac.idLuqman Hakimluqmanhakim@unesa.ac.idEko Wahjudiekowahjudi@unesa.ac.idVivi Pratiwivivipratiwi@unesa.ac.idNi Nyoman Alit Trianinyomanalit@unesa.ac.id<p align="justify">This study examines the effect of leverage, firm size, profitability, audit firm size, and audit tenure on audit fees. Using quantitative analysis, cross-sectional data from 281 companies listed on the IDX in 2022 were analyzed through purposive sampling and multiple linear regressions. The results show that firm size and audit firm size positively impact audit fees. Due to their operational complexity and higher audit risks, more prominent firms tend to incur higher fees as they require more detailed audit procedures. Similarly, firms audited by more prominent audit firms pay higher fees, as they are known for their strong reputation and ability to provide comprehensive, high-quality audit services, enhancing the credibility of the financial statements. However, leverage, profitability, and audit tenure do not affect audit fees. Theoretically, this study contributes to the audit fee literature by confirming the significant role of firm characteristics and audit firm size in determining audit costs. Practically, the findings offer insights for companies to strategically manage their audit fees by considering these factors, allowing them to maintain financial statement reliability while potentially optimizing audit costs. This balance is critical for firms seeking to manage resources efficiently without compromising the quality of their financial reporting</p>2024-12-20T15:35:44+07:00Copyright (c) 2024 JAS (Jurnal Akuntansi Syariah)https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2050Financial Literacy Can Overcome Barriers To MSME Financing: Evidence From Indonesia2024-12-20T19:22:04+07:00I Made Suidarmasuidarma@undiknas.ac.idKomang Sri Widiantariwidiantari@gmail.comMasno Masnomasno@gmail.comDesak Made Sukarnasihsukarnasih@gmail.comAura ArmanidArmanid@gmail.comI Dewa Nyoman MarsudianaMarsudiana@gmail.com<p align="justify">This study aims to analyze the influence of financial literacy, debt management literacy, budgeting literacy, banking service literacy, and bookkeeping literacy on financing constraints for Micro, Small, and Medium Enterprises (MSMEs). The research population comprises 16,574 MSMEs in Badung Regency, Bali, Indonesia. This study uses primary data from questionnaires distributed via social media using Google Forms to respondents according to the criteria. The data collection technique used a questionnaire consisting of respondents' identities and six points related to financial literacy, measured by a 5-point Likert scale. Sampling used random sampling; the number of samples was measured using the Yamane formula approach to obtain a sample of 391 MSMEs. The data analysis method uses SEM-PLS, with the help of the SmartPLS tool, to test external models, internal models, and hypotheses. The study results revealed that financial literacy, debt management literacy, budgeting literacy, banking service literacy, and bookkeeping literacy positively influence financial constraints in MSMEs. A better understanding of debt management and bookkeeping also reduces financial constraints. This research expands the financial management theory by integrating five dimensions of financial literacy in one comprehensive model, which helps MSMEs improve financial literacy and reduce barriers to access to financing for sustainable business growth.</p>2024-12-20T15:54:11+07:00Copyright (c) 2024 JAS (Jurnal Akuntansi Syariah)https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/1897Relationship Of Financial Leverage On Investment Decisions And Firms' Value: Evidence From Indonesia Manufacturing Companies2024-12-20T19:22:04+07:00Misrah Misrahmisrahsosimm@gmail.comArifin Arifinarifin.unisan@gmail.com<p align="justify">This study aims to analyze and empirically test the impact of financial leverage on investment decisions, firms' value, and the role of investment decisions as a mediator. This study uses a quantitative approach with secondary data. Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2022 are the research population. Sampling was done using purposive sampling, and a sample of 117 companies was obtained. The data analysis technique used structural equation modeling. The study's results showed that leverage did not affect investment decisions. However, leverage showed a positive effect on firms' value. Investment decisions have a positive effect on firms' value. Investment decisions can mediate the effect of leverage on firms' value. This study theoretically offers a framework for understanding the role of financial leverage on firm value through investment decisions. In addition, this study can be a reference for further research. Practically, this study can be a reference for investors in choosing stock investments and stakeholders in manufacturing companies to overcome obstacles, maximize market value, and optimize capital structure.</p>2024-12-20T16:22:20+07:00Copyright (c) 2024 JAS (Jurnal Akuntansi Syariah)https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/1943Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital2024-12-20T19:22:04+07:00Aryani Intan Endah Rahmawatiaryani.rahmawati@staff.uinsaid.ac.idAdhelia Desi Prawestriadhelia.dp@staff.uinsaid.ac.idSamsul Rosadisamsul.rosadi@staff.uinsaid.ac.idMarita Kusuma Wardanimarita.wardani@staff.uinsaid.ac.id<p align="justify">Islamic banks are required to establish a sharia supervisory board (SSB). In that sense, there is a need to gain insight into whether the characteristics of the sharia supervisory board affect the performance of Islamic banks. This research investigates the effect of SSB size, sharia background, financial background, gender diversity, and the moderating effect of intellectual capital on the performance of Islamic banks in Indonesia, Malaysia, and Brunei Darussalam during 2011-2021. The data used in this study is taken from the annual reports of Islamic banks, as many as 269 observation data, and analyzed through the panel data regression. The results show that the financial background and gender diversity variables among SSBs impact the performance of Islamic banks in the countries. Theoretically, this study strengthens the relevance of resource dependence theory in Islamic banking by highlighting that more extensive and diverse boards attract expertise, networks, and legitimacy that support performance. Practically, this study can serve as a reference for practitioners and policymakers to underline the strategic importance of board composition, gender diversity, and intellectual capital investment as drivers of ethical compliance and financial stability.</p>2024-12-20T16:38:43+07:00Copyright (c) 2024 JAS (Jurnal Akuntansi Syariah)https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2074Determinant Factors Of Financial Distress In Construction Companies: Moderation By Company Size2024-12-20T19:22:04+07:00Moh. Afrizal Miradjiafrizal@unipasby.ac.idIrsyad Kamalirsyad.kamal@unpad.ac.idDewi Sartikadewi.sartika@binadarma.ac.idCuk Jaka Purwanggonocukjp999@gmail.comIwan Setiawanwansetiawan@uinsgd.ac.id<p align="justify">The purpose of this study is to investigate and evaluate the influence of intellectual capital (IC), debt-to-equity ratio (DER), and return on assets (ROA) on financial distress moderated by company size. This study uses a quantitative method with secondary data derived from financial reports obtained through the official website of the Indonesia Stock Exchange (IDX). Construction companies listed on the IDX 2017-2022 became the research population, and the sampling technique used purposive sampling to obtain 10 construction company sub-sector samples with 60 observation data. The data analysis technique uses panel data regression with the help of EViews 10 software. The results of this study indicate that intellectual capital, ROA, and company size have a positive effect, but DER has a negative effect on financial distress; company size is proven to be able to moderate the effect of intellectual capital and ROA on financial distress. Company size cannot moderate the effect between DER and financial distress. This research can complement existing theories and be a reference for future research on financial distress. This research can serve as a guide for companies that want to improve their performance and for investors who assess company performance to obtain investment certainty; in addition, the management of stock issuers can maintain good company performance to increase investor confidence sustainably.</p>2024-12-20T16:53:37+07:00Copyright (c) 2024 JAS (Jurnal Akuntansi Syariah)https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2085Determinant Of Fraud Prevention In Regional Financial And Asset Management: Moderation Of Internal Audit2024-12-20T19:22:04+07:00Renya Rosarirenyarosari@students.undip.ac.idDwi Cahyo Utomodcutomo@lecturer.undip.ac.id<p align="justify">This research aims to find empirical evidence of the influence of the internal control system, auditor competence, and organizational culture on fraud prevention, with internal audit as a moderating variable. This study applied a quantitative method and a causally associative approach. Employees at the Financial and Asset Management Agency of Kupang Regency and City Government were population in this study 91 civil servants. The sample was chosen using purposive sampling, and the research sample was 75 respondents. Data collection uses survey techniques by distributing questionnaires to be filled out by employees. Partial least squares-structural equation modelling (PLS-SEM) is used in the data analysis with SmartPLS version 3.29. The result of this study indicates that internal control systems, auditor competence, and organizational culture positively affect fraud prevention. Internal audits do not affect fraud prevention. Internal audit can moderate the effect of internal system control and auditor competence. Internal audits cannot moderate the relationship between organizational culture and fraud prevention. This research can contribute to advancing current theory and be a reference for further research, especially on fraud risk. This research can be a reference for audit institutions in advancing best practices to improve the effectiveness of government audits in reducing and preventing fraud.</p>2024-12-20T17:07:35+07:00Copyright (c) 2024 JAS (Jurnal Akuntansi Syariah)https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2149Religiousness As A Shield In Corporate Tax Avoidance2024-12-20T19:22:04+07:00Hengky Leonhengkyleon11@gmail.comVito Apriyantovitoapriyanto123@gmail.com<p align="justify">This study analyses the effect of asset structure, leverage, profitability, and sales growth on tax avoidance and uses religiosity as a moderating variable. The associative research focuses on 96 non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, with 34 companies selected using purposive sampling, resulting in 170 observations. The data comprises secondary data, including financial reports and Sharia stock list information. Data analysis using multiple linear regression and moderated regression analysis (MRA). The testing stages start from descriptive statistics, classical assumption testing, and hypothesis testing to evaluate the relationship between variables and the moderating role of religiosity in tax avoidance. The results reveal that asset structure, leverage, and profitability do not affect tax avoidance, while sales growth has a negative effect. Religiosity also demonstrates a positive effect on tax avoidance. The moderation results show that religiosity weakens the effect of asset structure and profitability on tax avoidance but does not moderate the influence of leverage. Conversely, religiosity strengthens the effect of sales growth on tax avoidance. This study can complement existing theories, and religiosity can be a key factor for future research in generating various hypotheses. This research can also be a reference for companies and stakeholders when determining tax policies.</p>2024-12-20T17:20:26+07:00Copyright (c) 2024 JAS (Jurnal Akuntansi Syariah)https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2152Factor Affecting Profit Distribution Management In Islamic Commercial Banks: Moderation Of Return On Assets2024-12-20T19:22:05+07:00Rihfenti Ernayanirihfentiernayani@gmail.com<p align="justify">This study aims to find empirical evidence of the influence of capital adequacy ratio (CAR), non-performing financing (NPF), and third-party financing (TPF) on profit distribution management, moderated by return on assets (ROA). This study employs a quantitative approach using panel data regression. The data is generated in numerical form using secondary data from financial reports obtained through the official website of the Indonesia Stock Exchanges (IDX). The Islamic commercial banks in Indonesia listed on the IDX 2016-2022 comprise the study population, and a purposive sampling method is used to determine the sample size so that a sample of 9 Islamic commercial banks with 63 observation data is obtained. EViews 10 is used for the data analysis method, and the random effect model (REM) is used for the research model. The research findings suggest that CAR, TPF, and ROA positively affect profit distribution management. Meanwhile, NPF does not affect profit distribution management. ROA is proven to strengthen the effect of CAR and TPF on profit distribution management. While ROA cannot moderate the relationship between NPF and profit distribution management. This study can complement existing theories, especially regarding the relationship between capital adequacy and third-party funds with profit distribution management moderated by ROA. The practical implications of these findings for Islamic bank policies regarding the importance of increasing profitability and reducing problematic financing to maximize profit-sharing management.</p>2024-12-20T17:31:56+07:00Copyright (c) 2024 JAS (Jurnal Akuntansi Syariah)https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2117Revealing The Impact Of Regional Government Function Budget Patterns On Achievements SDG 11 In Indonesia2024-12-20T19:22:05+07:00Rahmi Dwi Novitasarirahmi.yeoja08@gmail.comSugianto Sugiantosugianto@untad.ac.id<p align="justify">This study aims to analyze the influence and effectiveness of local government budget allocations on nine main functions in achieving SDG 11 in Indonesia, focusing on decent and affordable housing. This study uses a quantitative method with 1,424 observations from 356 provinces/districts/cities during 2019–2023 through propositional sampling techniques, and it was analyzed using individual regression. The study results indicate variations in the influence of budget allocations on achieving SDG 11. The budget for public services, housing and public facilities, tourism, and culture negatively affect SDG 11. In contrast, the budget for the environment and education positively affects SDG 11, while the budget for the economy, health, and social protection does not show an effect. Control variables, such as government age and status, positively affect, while geographical location has no effect. The theoretical implications of this study strengthen the theory that appropriate budget allocation can improve access to decent housing, clean water, and sanitation. Practically, this study guides local governments in formulating more effective budget allocation policies to support social development and the achievement of SDG 11 in a sustainable manner.</p>2024-12-20T17:45:27+07:00Copyright (c) 2024 JAS (Jurnal Akuntansi Syariah)https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2076Financial Performance And Company Value: Good Corporate Governance As Moderation2024-12-20T19:22:05+07:00Channy Setiawatichamdan.mashuri@gmail.comDwi Orbaningsihdwi.orbaningsih@unigamalang.ac.idUmi Muawanahumimuawanah@unigamalang.ac.id<p align="justify">This study aims to test and analyze the effect of financial performance on firm value moderated by good corporate governance (GCG) in the banking sector listed on the IDX for 2018-2022. The population in this study was 47 companies in the banking sector. Based on the predetermined criteria, 31 banks were obtained within five years. The data used is secondary data in the form of financial reports from each bank. The data analysis techniques in this study were multiple linear regression and moderated regression analysis using SPSS software. The study results indicate that profitability, liquidity, solvency, and good corporate governance positively affect firm value. Good corporate governance strengthens the relationship between profitability and solvency with firm value. However, good corporate governance weakens the relationship between liquidity and firm value. This study contributes to the literature on the relationship between financial performance and firm value, especially in the banking sector, by showing that good corporate governance can moderate the relationship between profitability, liquidity, and solvency on firm value. This study strengthens the relevance of agency and signaling theories in explaining how good corporate governance can influence market perceptions and investor decisions. This study can reference banks in increasing firm value by considering good corporate governance.</p>2024-12-20T17:58:34+07:00Copyright (c) 2024 JAS (Jurnal Akuntansi Syariah)https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2129Muzakki’s Trust In Zakat Payment: The Role Of Zakat Literacy, Transparency, Accountability, And Religiosity2024-12-20T19:22:05+07:00Zainal Alim Adiwijayazaenal@unissula.ac.idArimbi Desya Pratiwiarimbidesyapratiwi@std.unissula.ac.idRita Rosalinaritar@unissula.ac.id<p align="justify">This study aims to analyze the influence of zakat literacy, transparency, accountability, and religiosity on Muzakki's trust in paying zakat at the zakat amil institution. This research uses an explanatory research type with a quantitative approach that uses primary data through data collection in questionnaires. The population in this study was the Muzakki at LAZIZMU Central Java, Indonesia. The sample was randomly selected, and 50 Muzakki samples were obtained. The results of this study indicate that zakat literacy and accountability positively affect Muzakki's trust in paying for zakat. In contrast, transparency and religiosity negatively affect Muzakki's trust in paying zakat. This study provides theoretical implications that can complement existing theories and become a source of literacy and reference for further research. Then, it can provide comprehensive insight into how zakat institutions perform, thus encouraging the intention and behavior of paying zakat in real terms in the community. Practical implications include providing an overview of zakat management institutions in increasing public trust in paying zakat.</p>2024-12-20T18:14:19+07:00Copyright (c) 2024 JAS (Jurnal Akuntansi Syariah)https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2180The Role Of Profitability In Mediating Determinants Of Firm Value2024-12-20T19:22:05+07:00Ady Inrawanadindr@gmail.comDarwin Lieliedarwin989@gmail.com<p align="justify">This study aims to analyze the role of profitability in mediating the relationship between liquidity, leverage, and firm size on firm value. The data used in this study are secondary data obtained from the Indonesia Stock Exchange websites. The population comprises 71 companies listed in the LQ45 index for 2018-2022. The study sample includes 18 non-bank companies within the LQ45 index, selected through purposive sampling, yielding 90 observations over five years. Data analysis was conducted using panel data with EViews 13 software. Model selection was carried out through the Chow, Hausman, and Lagrange Multiplier tests. The study results show that liquidity does not affect profitability, while leverage negatively affects profitability, but company size positively affects profitability. Furthermore, leverage negatively affects firm value, liquidity, and company size do not affect firm value, but profitability positively affects firm value. Profitability cannot mediate the effect of liquidity and firm size on firm value, but profitability can mediate the effect of leverage on firm value. Theoretically, this research complements previous theories and serves as a reference for future studies. Practically, investors can utilize this information to exercise caution when assessing companies with high leverage levels but low profitability.</p>2024-12-20T18:26:35+07:00Copyright (c) 2024 JAS (Jurnal Akuntansi Syariah)https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2196Budget Politics, Motivation, In Budget Participation, And Local Government Performance In Indonesia2024-12-20T19:22:05+07:00Ernawaty Usmanernawatyusman02@yahoo.co.idSugianto Sugiantosugianto@untad.ac.idAsri Usmanasriusman@unhas.ac.id<p align="justify">This study investigates the impact of budget participation on the performance of local government agencies, exploring the mediating role of motivation and the moderating effect of budget politics. This study used an explanatory design and data collection through surveys from a population of 14,144 state civil servants involved in the budgeting process across 514 districts and cities in Indonesia, with a valid sample of 254. The results show that higher levels of participation and motivation in the budgeting process can enhance the performance of local government officials. Motivation mediates the relationship between budget participation and performance, suggesting that increased participation boosts performance through improved motivation. Furthermore, budget politics strengthens the effect of participation on motivation. The theoretical contributions of this study reinforce goal-setting theory and agency theory. Practical implications emphasize fostering greater budget participation by boosting employee motivation to improve performance. Local governments should aim to design more inclusive budgeting processes and consider political dynamics, as they can amplify the positive effects of participation. Additionally, implementing training and motivational programs can optimize the budgeting process and further improve the effectiveness of local governments.</p>2024-12-20T18:44:05+07:00Copyright (c) 2024 JAS (Jurnal Akuntansi Syariah)https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2187Do Islamic Financial Resources Affect Profitability Of Islamic Banking?2024-12-20T19:22:05+07:00Falikhatun Falikhatunfalie.feuns17@gmail.comRahma Widaningrumwidaningrumutami@gmail.comArif Lukman Santosoariflukmans@staff.uns.ac.id<p align="justify">This study aims to obtain empirical evidence of the influence of Islamic financial resources on the profitability of Islamic banking. Profitability is measured using several ratios, namely return on assets (ROA) and net profit margin (NPM), while the Islamic financial resources used in this study include temporary syirkah fund (TSF), non-performing financing (NPF), asset turnover ratio (ATR), and debt-to-equity ratio (DER). The population of this study is Islamic banking from some member countries of the Organization of Islamic Cooperation (OIC), such as Indonesia, Saudi Arabia, Kuwait, the United Arab Emirates, and Qatar. The research sample used purposive sampling, while the data analysis technique was multiple linear regression. The selected samples were 25 Islamic banks from 2013-2021, and 213 observation data were produced. The results of this study indicate that TSF, NPF, ATR, and DER simultaneously affect the profitability of Islamic banking. However, for partial testing, TSF, NPF, and DER negatively affect profitability, while ATR positively affects profitability. The implications of this study theoretically can be used to add references related to signaling theory in analyzing the phenomenon of fluctuations in Islamic banking profitability. This study has practical implications for Islamic banking management as a reference for utilizing Islamic financial resources following the characteristics of Islamic banking businesses in Indonesia, Saudi Arabia, Kuwait, Qatar, and the United Arab Emirates.</p>2024-12-20T18:58:09+07:00Copyright (c) 2024 JAS (Jurnal Akuntansi Syariah)