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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat Journal of Geoscience, Engineering, Environment, and Technology JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Ilmu Kebidanan (Journal of Midwivery Science) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis International Journal of Educational Review, Law And Social Sciences (IJERLAS) AbdiTechno (Jurnal Pengabdian Masyarakat) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Research in Vocational Studies (IJRVOCAS) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Cantilever: Jurnal Penelitian dan Kajian Bidang Teknik Sipil Jurnal Ilmu Kebidanan (Journal of Midwivery Science) JURNAL PATANI: Pengembangan Teknologi Pertanian dan Informatika Jurnal Mahasiswa Karakter Bangsa Jurnal Ilmu Administrasi Negara Haga: Jurnal Pengabdian Kepada Masyarakat International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Jurnal Pengabdian Ibnu Sina Vokatek : Jurnal Pengabdian Masyarakat Coastal and Marine Journal Jurnal Pendidikan Teknologi Pertanian Jurnal Sipakatau FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis Islamic Financial And Accounting Review
Indrayani
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Journal : Islamic Financial And Accounting Review

 1 
THE INFLUENCE OF AUDITOR ETHICS ON AUDIT QUALITY IN PINRANG DISTRICT INSPECTORATE OFFICE Sarmila S; Rismala; Indrayani
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10605

Abstract

Audit quality is defined as the probability of an Auditor determining and reporting fraud that occurs in the client's accounting system. The higher the audit quality produced by the auditor, the higher the confidence of information users in using financial reports. This research aims to determine the influence of auditor ethics on audit quality at inspectorate offices. This type of research is quantitative research in the form of a questionnaire with uses an exploratory approach using data collection techniques, namely primary in the form of questionnaires and secondary data obtained indirectly which is tested using descriptive statistical analysis tests, validity tests, reliability tests, classical assumption tests, hypothesis tests. The results of this research show that: (1) Auditor integrity partially influences audit quality, this is proven by a significant value of 0.033, which is <0.05. (2) Objectivity partially influences audit quality, this is proven by a significant value of 0.000 where <0.05. (3) Partial competency has no effect on audit quality, this is proven by a significant value of 0.449, which is > 0.05. (4) Auditor confidentiality does not partially influence audit quality, this is proven by a significant value of 0.179, which is > 0.05. (5) The auditor's professional behavior partially influences audit quality, this is proven by a significant value of 0.000, where <0.05. Integrity (X1), Objectivity (X2), Competence (X3), Creativity (X4) and Professional Behavior (X5) simultaneously influence audit quality, this is proven by the F valuecount 47,563 > Ftable2.53 and a significant value of 0.000 <0.05.
FINANCIAL DISTRESS ANALYSIS WITH ZMIJEWSKI X-SCORE METHOD IN ISLAMIC BANKING COMPANIES (CASE STUDY OF THE INDONESIA STOCK EXCHANGE) Husain; Purnamasari, Rini; Indrayani
Islamic Financial And Accounting Review Vol 3 No 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14957

Abstract

Financial distress or financial difficulty is a situation where the company's financial position has decreased so that the company is unable to meet its short-term debt and long-term debt obligations, so it is necessary to analyze the company's finances in order to see the condition of the company. this study aims to analyze the level of bank health using the zmijewski x-score method at Islamic banks listed on the Indonesia Stock Exchange for the period 2021-2023. This study uses a descriptive quantitative method whose data sources come from secondary data in the form of financial reports of Islamic banks listed on the Indonesia Stock Exchange for 2021- 2023 with a sampling technique using saturated sampling. The results of this study indicate that the health level of Islamic banks on the Indonesia Stock Exchange (IDX) which is analyzed using the zmijeski x-score method for the 2021-2023 period with the zmijewski model which has a cut off value of 0, with assessment criteria if the company's financial distress prediction score is less than 0 (X < 0), then the company is in a non-financial distress or healthy zone. Meanwhile, if the company's financial distress prediction score is more than 0 (X> 0), then the company is predicted to enter the financial distress zone or go bankrupt. In general, the level of bank health during the 3 periods was in a healthy condition (nonfinancial distress). Thus, a good level of bank health reflects a healthy Islamic bank so that it can be considered capable of dealing with significant negative influences from business conditions and other factors.
THE EFFECT OF THE IMPLEMENTATION OF GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING ON PROFITABILITY (A STUDY ON MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE) selenita, selenita; indrayani; Sahara, Ira
Islamic Financial And Accounting Review Vol 4 No 1 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i1.15565

Abstract

Green accounting and material flow cost accounting are approaches in accounting that are a manifestation of the company's concern in managing environmental impacts in its operational activities. This study aims to determine the effect of the implementation of green accounting and material flow cost accounting on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research method used is quantitative with an associative approach. This study takes a sample of companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period using secondary data obtained through the annual report and sustainability report for the 2019-2023 period and the data is tested using descriptive statistical analysis, classical assumption test in the form of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, regression analysis test linear and hypothesis tests in the form of determination coefficient test (Adjust R2), t test and F test. The results obtained from this study are normally distributed data. Partially, green accounting has a significant effect on the company's profitability. Meanwhile, material flow cost accounting partially does not show a significant influence on profitability. Simultaneously, green accounting and material flow cost accounting together affect the company's profitability. The determination coefficient test showed that some of the variation in profitability could be explained by the two independent variables, while the rest was influenced by other variables. These results reinforce the importance of the comprehensive application of environmental accounting practices in the planning and management of the company's operational activities, especially in the mining industry sector that has a major impact on the environment.
Co-Authors Abdul Azis Ade Rahmah Adinda Purnama Sari Ady Hermawan Agung Prakoso Ahmad Mirza Ahmad Mustafa Ahmad Najib Akhmad Affandi Akhmad Mirza Alwahida, Nur Amirah Mustarin Amiruddin Hambali Amit Silitonga Amri Sirait Ananda, Lilis Dea Andi Alamsyah Rivai Andi Herius Andi Sukainah Andi Sukainah Andre Resta Ferdian Andri Buang Andri Saputra Angelina E. Rumengan Anjani, Arum Dwi Anjani, Wenda Latifah Aprianingsih Ardi Wiranata Hutasoit Armen Siagian Asham Bin Jamaluddin Asmara Dewi Asri Ismail Aulia, Devy Lestari Nurul Auzar Ayu Lestari Ayu Soraya Aziwarti Azizah, Nur Anni Azizul Huda Azman Azzahra Ramadhnti BAMBANG SATRIAWAN Baru Sadarun Biyanti, Alifia Cikha Bony Wiem Lestari Brian Kawasi Chabblullah Wibisono Chablullah Wibisono Chairil Anwar Damsar Deddy Surachmad Dedi Alfian Dewi Agustina Dewi Puspitasari Diana Titik Donny Firmansyah Dwi Firda Dwi Junila Sari Eddy Riyanto Oemar Husein Elvaria, Anna Erik Mario Sihotang Erisna Dewi Ariyani Ervi Novitasari Fadliyah Anas Tjatoer Faisal Fanni Okan Perdana Febrianto Rinaldi Fetty Herlina Filya Fatriasari Fitria Lestari Pujiastuti Gana Vige Ortega Ganar Septyadi Hairul Harry Setiawan Hasan Hendra Aris Hendri Maulana Hendriyan Syahputra Heri Hermanto Heri Purwandi Hijliansyah Marbun Husain I Wayan Catra Yasa Indriyani Nur Ira Wardeni Irwandi Rizki Putra Isdawati Iwan Kurniawan Joni Sasmito Jumadil Saputra Jusran Jusran Khaidir Khairil Khonita Hikmala Fatma Kosim Kristina Harahap Kurnia Diana Lahming Lestari, Nunik Lie Lie Lili Hendrayani Lilik Purwanti Lizania Syahputri Lukmannulhakim Putra M. Yusuf Sirat Machdaliza Maisaro Mardhiah, Oya Mardian Adma Gumilang Mardiana, Nia Mardiaton, Mardiaton Marhayati Marlina Mirza, Akhmad Mohamad Gita Indrawan Mohd Heikal Muammar Khaddafi Muhammad Ansarullah S. Tabbu Muhammad Fajar Erdiawan Muhammad Gita Indrawan Muhammad Ramli MUHAMMAD RIZAL Muhammad Tabrani Muhammad Wiharto Mujahidah, Anindita Mukhlis, Andi Muhammad Akram Mulia, Safara Mulyadi, Iriene Putri Munandar Mursidah Nelly Huzrin Hood Ngaliman, Ngaliman Nike Astarina Niswah , Muhlisahtun Nur Afni Yunita Nur Rahmah Nur Rahmah Nurdin Nurdin Ihsan Nurhayati Nurmila Nurmila, Wa Ode Nuzul Kurniawan Ogbonna, David N. Paramitha Syafarina Pardamean H. Situmorang Prihandani PUJI LESTARI Putra, Reski Praja PUTRI WULANDARI Rahma Rahmat Raja Afrikurniawan Raja Hafiz Hermawan Rama Miftah Wijaya Rauf, Reski Febyanti Reny Nozariyanti Reski Praja Putra Reza Chandra Rezkiyanni, Annisa Riduan Sihite Riki Iswoyo Rina Ariska Rini Purnamasari, Rini Rismala Robi Sanjaya Robiatul, Nurul Romagia Roy Erisusanto Rumengan, Angelina Eleonora Rusdianasari Rusdianasari Saenuddin Sahara, Ira Saiful Bahri Sajiyo Saputra, Rahmad Hidayat Sari, Desi Astika Sarmila S Selasih, Dian selenita, selenita Sembiring, Rinawati Sepyenita Sheptya Y.Putri Siswanto Sri Rahima Suarmadji SUGIYANTO Suhana Suhana Suherna Sukamto, Ika Sumiyarsi Supardi Surawan Susilo Budi Hartanto Suzan Novita syafrizal Syahrianis Syam, Husain Syamsurizal Syarifah Alda Azlika Syarifah Fatimah Tata Peryoga Viona Dwiuchtia Idrat Wafi Qoirun Alfiah Willia Octadina Windayati, Diana Titik Yani Endang Irmarita Yeni Ardianti Yudi Febriansyah Yulandari, Mesy Yunina YUNITA Yusnaini Yusnaini Zainuddin Saenong Zauwahir Zulkifli Eko Purwanto