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Found 48 items.

  • The effects of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision making (case study on MSME actors in Gunungkidul Regency)

    Firdha Rahmiyanti, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Reza Adellya Pratiwi, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Heny Yuningrum, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Muyassarah Muyassarah, Universitas Islam Negeri Walisongo Semarang, Indonesia
    295-310
    2020-12-11
    DOI: https://doi.org/10.21580/jiafr.2020.2.2.6020
    Abstract View: 1015

  • The effect of tax planning, company value, and leverage on income smoothing practices in companies listed on Jakarta Islamic Index

    Novia Megarani, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Warno Warno, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Muchammad Fauzi, Universitas Islam Negeri Walisongo Semarang, Indonesia
    139-162
    2019-10-01
    DOI: https://doi.org/10.21580/jiafr.2019.1.1.3733
    Abstract View: 2071

  • The effect of regional original income and balance funding on regional government financial performance

    Noor Farieda Awwaliyah, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Ratno Agriyanto, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Dessy Noor Farida, Universitas Islam Negeri Walisongo Semarang, Indonesia
    25-46
    2019-10-01
    DOI: https://doi.org/10.21580/jiafr.2019.1.1.3745
    Abstract View: 1793

  • Deconstruction of basic accounting principles through the values of sufism in the Syarah Ḥikam by Sheikh Aḥmad Zarrūq

    Raden Arfan Rifqiawan, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Abdul Ghofur, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Ali Murtadho, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Ratno Agriyanto, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Warno Warno, Universitas Islam Negeri Walisongo Semarang, Indonesia
    321-353
    2024-10-21
    DOI: https://doi.org/10.21580/jiafr.2024.6.2.22984
    Abstract View: 748

  • Antecedent financial performance of Baitul Mal wat Tamwil (BMT): Study in BMT Binama Semarang

    Milla Himmatuz Zahra, Universitas Islam Sultan Agung Semarang, Indonesia
    Provita Wijayanti, Universitas Islam Sultan Agung Semarang, Indonesia
    47-78
    2019-10-01
    DOI: https://doi.org/10.21580/jiafr.2019.1.1.3729
    Abstract View: 1447

  • Investigate accounting practices by binte biluhuta sellers

    Mohamad Anwar Thalib, Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia
    Vindi Paputungan, Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia
    Widy Pratiwi Monantun, Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia
    Ulvarien Ismail, Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia
    Fatmawaty Damiti, Universitas Negeri Gorontalo, Indonesia
    Faisal Abdullah, Flinders University, Australia
    21-42
    2023-03-31
    DOI: https://doi.org/10.21580/jiafr.2023.5.1.15048
    Abstract View: 615

  • The effect of transfer funds to regions and village funds on human development index in districts of west java province in 2015-2018

    Muhammad Afrizal Yusuf, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Arif Afendi, Universitas Islam Negeri Walisongo Semarang, Indonesia
    153-168
    2020-12-11
    DOI: https://doi.org/10.21580/jiafr.2020.2.2.6360
    Abstract View: 954

  • Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia

    Dea Feby Septiani, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Imam Yahya, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Setyo Budi Hartono, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Tri Widyastuti Ningsih, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Fiina Ishmatul Maula, Kuwait University, Kuwait
    177-200
    2021-11-24
    DOI: https://doi.org/10.21580/jiafr.2021.3.2.8615
    Abstract View: 872

  • Does audit opinion matter to issuance of sukuk?

    Azwar Azwar, Sekolah Tinggi Ilmu Islam dan Bahasa Arab Makassar, Indonesia
    Mohd Farid Ravi Abdullah, Universiti Islam Selangor, Malaysia
    Abur Hamdi Usman, Universiti Islam Selangor, Malaysia
    239-270
    2024-10-21
    DOI: https://doi.org/10.21580/jiafr.2024.6.2.21608
    Abstract View: 460

  • Creative accounting from an Islamic perspective: viewed from sadd al dzari’ah concept

    Irma Istiariani, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Andi Sri Wahyuni, University of Szeged, Hungary
    Farah Amalia, Universitas Islam Negeri Walisongo Semarang, Indonesia
    81-106
    2024-06-29
    DOI: https://doi.org/10.21580/jiafr.2024.6.1.19963
    Abstract View: 644

  • The effect of sharia share selection based on financial ratio and corporate governance mechanism on the quality of company profit

    Nida Ulya Sofana, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Faris Shalahuddin Zakiy, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Muchammad Fauzi, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Singgih Muheramtohadi, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Najim Nur Fauziah, Institute of Islamic Banking and Finance, International Islamic University Malaysia, Malaysia
    241-272
    2021-11-24
    DOI: https://doi.org/10.21580/jiafr.2021.3.2.8671
    Abstract View: 912

  • The effect of intellectual capital and networking on the organizational values of Islamic Boarding Schools (A case study on Khalaf Islamic Boarding Schools in Demak)

    Alifah Ratna Sari, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Ari Kristin Prasetyoningrum, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Setyo Budi Hartono, Universitas Islam Negeri Walisongo Semarang, Indonesia
    69-90
    2020-05-23
    DOI: https://doi.org/10.21580/jiafr.2020.2.1.5044
    Abstract View: 1167

  • Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia

    Provita Wijayanti, Universitas Islam Sultan Agung Semarang, Indonesia
    Farikha Amilahaq, Universitas Islam Sultan Agung Semarang, Indonesia
    Osmad Muthaher, Universitas Islam Sultan Agung Semarang, Indonesia
    Nurul Syuhada Baharuddin, Universiti Teknologi MARA Cawangan Terengganu, Malaysia
    Nur Raihana Mohd Sallem, Universiti Teknologi MARA Cawangan Terengganu, Malaysia
    25-50
    2022-07-19
    DOI: https://doi.org/10.21580/jiafr.2022.4.1.10888
    Abstract View: 1357

  • Financial distress as a moderating variable of the influence of audit opinion and public accounting firm size on voluntary auditor switching

    Choirul Huda, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Ratno Agriyanto, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Herwening Sindu Lestari, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Bill Pangayow, College of Business Administration and Accountancy, Philippines Christian University, Philippines
    155-176
    2021-11-24
    DOI: https://doi.org/10.21580/jiafr.2021.3.2.8609
    Abstract View: 1241

  • Does altruistic impact investment decision? evidence from Indonesia

    Farah Amalia, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Adellia Putriani, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Liana Mangifera, Universitas Muhammadiyah Surakarta, Indonesia
    Yohanes Suhardjo, Universitas Semarang, Indonesia
    239-260
    2022-10-16
    DOI: https://doi.org/10.21580/jiafr.2022.4.2.12581
    Abstract View: 653

  • Residents preferences associated with tax amnesty program predisposition

    Prasojo Prasojo, Universitas Islam Negeri Sunan Kalijaga Yogyakarta, Indonesia
    Lailatis Syarifah, Universitas Islam Negeri Sunan Kalijaga Yogyakarta, Indonesia
    209-228
    2020-12-11
    DOI: https://doi.org/10.21580/jiafr.2020.2.2.6072
    Abstract View: 841

  • Dividend policy as an intervening variable between return on asset and earning per share on stock prices

    Ari Kristin Prasetyoningrum, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Kartika Marella Vanni, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Anjar Mustika, Universitas Islam Negeri Walisongo Semarang, Indonesia
    271-300
    2024-10-21
    DOI: https://doi.org/10.21580/jiafr.2024.6.2.20206
    Abstract View: 610

  • The role of Internet Financial Reporting (IFR) in mediating manufacturing firm value on Indonesia Stock Exchange (IDX)

    Khoirul Fuad, Universitas Islam Sultan Agung Semarang, Indonesia
    Nurlita Dwi Ariyani, Universitas Islam Sultan Agung Semarang, Indonesia
    Retno Tri Handayani, Universitas Muria Kudus, Indonesia
    169-184
    2020-12-11
    DOI: https://doi.org/10.21580/jiafr.2020.2.2.5821
    Abstract View: 1287

  • Tax aggressiveness determinants

    Hani Werdi Apriyanti, Universitas Islam Sultan Agung Semarang, Indonesia
    Muhamad Arifin, Universitas Islam Sultan Agung Semarang, Indonesia
    27-52
    2021-04-30
    DOI: https://doi.org/10.21580/jiafr.2021.3.1.7412
    Abstract View: 1438

  • Accounting treatment analysis of rahn tasjily financing

    Suhadak Suhadak, Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia
    119-138
    2019-10-01
    DOI: https://doi.org/10.21580/jiafr.2019.1.1.3732
    Abstract View: 1062

  • Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia banking

    Dessy Noor Farida, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Ali Imron, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Arina Rohmatika, University of Birmingham, United Kingdom
    1-24
    2022-07-19
    DOI: https://doi.org/10.21580/jiafr.2022.4.1.10375
    Abstract View: 813

  • The role of social assistance program on management accounting practice

    Mira Fajrin Sholichatun, Universitas Islam Sultan Agung Semarang, Indonesia
    Hani Werdi Apriyanti, Universitas Islam Sultan Agung Semarang, Indonesia
    293-313
    2021-11-24
    DOI: https://doi.org/10.21580/jiafr.2021.3.2.8889
    Abstract View: 780

  • Godly accountability: reflection on ethics for zakat accountants

    Faris Shalahuddin Zakiy, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Fitra Istianah Turahman, Universitas Islam Negeri Walisongo Semarang, Indonesia
    231-252
    2023-11-16
    DOI: https://doi.org/10.21580/jiafr.2023.5.2.17102
    Abstract View: 535

  • Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies

    Rikyan Ulil Istifadah, Universitas Islam Negeri Sunan Kalijaga Yogyakarta, Indonesia
    Yayu Putri Senjani, Universitas Islam Negeri Sunan Kalijaga Yogyakarta, Indonesia
    91-116
    2020-05-23
    DOI: https://doi.org/10.21580/jiafr.2020.2.1.4712
    Abstract View: 1466

  • Mergers and acquisitions in OIC countries: the role of strategic similarity in bank performance

    Raudhatun Nisa, Institut Agama Islam Tazkia Bogor, Indonesia
    Sugiyarti Fatma Laela, Institut Agama Islam Tazkia Bogor, Indonesia
    Mohamed Eskandar Shah, Hamad Bin Khalifa University, Qatar Foundation, Qatar
    159-182
    2024-10-21
    DOI: https://doi.org/10.21580/jiafr.2024.6.2.21978
    Abstract View: 711
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