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All Journal Jurnal Bisnis dan Manajemen JURNAL AKUNTANSI UNIVERSITAS JEMBER AKRUAL: Jurnal Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi JURNAL MANAJEMEN BISNIS IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Journal of Tourism Economics and Policy Balance : Jurnal Akuntansi dan Manajemen Maqdis: Jurnal Kajian Ekonomi Islam Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Akuntansi Manado (JAIM) Journal of Applied Accounting Research Horizon Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Economics, Management and Accounting Studia Ekonomika

Andi Chairil Furqan

Faculty Of Economics And Business, Tadulako University, Palu, Indonesia

Author-ID : 2047100

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENTINGNYA PRAKTIK AKUNTANSI UNTUK MENINGKATKAN AKSES PEMBIAYAAN BAGI HASIL Andi Chairil Furqan; Jurana; Rahma Masdar
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 6 No 2 (2021): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.6.2.2021.109-116

Penelitian bertujuan untuk mengetahui pentingnya praktik akuntansi pada industri kreatif di Palu dalam meningkatkan akses pembiayaan bagi hasil. Dua analisis data dilakukan, pertama analisis statistik deskriptif untuk mengetahui sejauhmana praktik akuntansi dijalankan pelaku UMKM, kedua menggunakan regresi linear sederhana untuk mengetahui persepsi pelaku UMKM industri kreatif tentang akses terhadap pembiayaan bagi hasil. Hasil penelitian menunjukkan bahwa pelaku UMKM di Palu belum mempraktikkan akuntansi sesuai SAK-ETAP, sehingga akan berpengaruh terhadap akses pembiayaan bagi hasil. Tersedianya laporan keuangan sesuai SAK ETAP akan memudahkan bank menganalisis prospek usaha dan kemampuan calon nasabah dalam pengembalian pembiayaan. Abstract This study aims to determine the importance of accounting practices in the creative industry in Palu in increasing access to profit-sharing financing. Two data analyzes were carried out, firstly, descriptive statistical analysis to determine the extent to which accounting practices were carried out by MSME actors, secondly using simple linear regression to determine the perception of creative industry MSME actors regarding access to profit-sharing financing. The results of the study indicate that MSME actors in Palu have not practiced accounting according to SAK-ETAP, so that it will affect access to profit-sharing financing. The availability of financial reports in accordance with SAK ETAP will make it easier for banks to analyze business prospects and the ability of prospective customers to repay financing.Implementation of Accounting and Access to Profit Sharing Financing in Creative Industries.

THE EFFECTIVENESS OF WOMEN ON BOARDS IN AFFECTING ISLAMIC SOCIAL REPORTING DISCLOSURE LATIFAH SUKMAWATI YUNIAR; ANDI AINIL MUFIDAH TANRA; ANDI CHAIRIL FURQAN
Maqdis: Jurnal Kajian Ekonomi Islam Vol 7, No 1 (2022): Januari - Juni 2022
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v7i1.465

This study investigates the potential impact of gender diversity on the Islamic social reporting disclosure of Indonesian sharia-approved firms. These firms operate in accordance with Islamic principles and have been approved by regulators. The study uses quantitative analysis and regression models to analyze data from a sample of firms listed in the Jakarta Islamic Index between 2016-2018. The findings suggest that having women on the board of directors and commissioners has a detrimental effect on ISR disclosure, possibly due to the lack of adequate representation of women on boards. This study contributes to the ongoing discourse about the relationship between gender diversity in corporate leadership and social responsibility in Islamic businesses.

ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERKEMBANGAN TOTAL ASET PERBANKAN SYARIAH DI INDONESIA RAHMA MASDAR; ANDI CHAIRIL FURQAN; MASRUDDIN MASRUDDIN
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.471

PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP EFEKTIVITAS PENGELOLAAN DANA BENCANA Muhammad Dzulkifli; Andi Chairil Furqan; Betty Betty
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 1. April 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Penelitian ini bertujuan untuk menganalisis sejauhmana pengaruh akuntabilitas dan transparansi terhadap efektivitas pengelolaan dana bencana. Data yang digunakan adalah data primer. Teknik pengambilan sampel yang digunakan yaitu memakai rumus slovin yang berjumlah 100 responden dari populasi 21.378 kepala keluarga yang menerima dana stimulan. Metode analisis pada penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa terdapat keterkaitan antara akuntabilitas dan transparansi dengan efektivitas pengelolaan dana bencana di Kabupaten Donggala. Dalam hal ini akuntabilitas dan transparansi ditemukan berpengaruh positif terhadap efektivitas pengelolaan dana bencana di Kabupaten Donggala. Berdasarkan pada hasil penelitian maka dalam rangka peningkatan efektivitas pengelolaan dana bencana. Pemerintah kabupaten donggala perlu memerhatikan atau meningkatkan akuntabilitas dan transparansi dalam pengelolaan dana bencana. sehingga untuk membawa pemerintahan yang lebih baik perlu adanya tata kelola dalam penanggulangan bencana dalam hal ini peningkatan akuntabilitas dan transparansi untuk masyarakat yang terkena dari dampak bencana.

Learning Strategies in Developing Entrepreneurial Intention Among Students : Theory of Planned Behavior Approach Muhammad Nur Afiat; Syamsu Rijal; Dian Safitri Pantja Koesoemasari; Andi Chairil Furqan; Muhammad Ikbal Abdullah
Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Vol 9, No 2 (2023): June
Publisher : Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v9i2.7757

This research aims to analyze the influence of personal attitude, subjective norm, and perceived behavioral control on entrepreneurial intention of students in the context of learning strategies. The research used a survey method, where questionnaires were distributed to 501 students from several universities using Google Forms. The collected data was analyzed using Structural Equation Modeling - Partial Least Square (SEM-PLS). The results of this study indicate that attitude toward behavior, perceived behavioral control, and subjective norms are important factors that influence entrepreneurial intention in the context of learning strategies. A positive attitude towards behavior increases perceived behavioral control, and a supportive subjective norm can lead to a greater intention to start and manage a business. Although communication may not directly affect behavior, it can indirectly influence behavior through perceived behavioral control and entrepreneurial intention. It is important to consider a range of factors that may impact behavior and design learning strategies that comprehensively address these factors. The quality and nature of communication, along with other variables, may also impact its effect on behavior in learning strategies.

Improving Regional Financial Management through Administration of Regional Property and Financial Reporting on Regional Assets Abdul Pattawe; Muhammad Ikbal Abdullah; Fikry Karim; Abdul Kahar; Muhammad Din; Femilia Zahra; Andi Chairil Furqan; Andi Ainil Mufidah Tanra; Dewa Made Adi Dharma
Research Horizon Vol. 2 No. 1 (2022)
Publisher : Publindo Akademika

Local government financial management mechanisms have continued to undergo significant changes in recent years. This article seeks to reveal the process and analysis of academic activities to support the performance of the regional financial and asset management office as a form of assistance and understanding of regional financial and asset management as a form of knowledge. This activity was carried out at the Regional Financial and Asset Management Agency of Central Sulawesi Province, starting with the provision of a pre-test before socialization or presentation of material then interactive discussions between the service team and service participants. Participants were given a post-test afterwards. The ultimate goal of this activity is the transfer of knowledge possessed by the service team in the field of accounting, especially accounting for fixed assets in the field of government accounting, to managers of regional property and regional assets of Central Sulawesi Province. It is hoped that the government team can carry out better administration, bookkeeping and preparation of financial reports. Empirical analysis is also presented in this research.

The Management of School Operational Assistance (SOA) through Tax Administration at Tojo Una Una’s Financial and Asset Management Agency Muhammad Iqbal Bakri; Andi Mattulada; Muhammad Ikbal Abdullah; Fikry Karim; Abdul Kahar; Muliati; Muhammad Din; Femilia Zahra; Andi Chairil Furqan
Research Horizon Vol. 2 No. 4 (2022)
Publisher : Publindo Akademika

School Operational Assistance (SOA) is a government program that provides funding for personnel operational costs for basic education units as implementing compulsory learning programs. This study aims to analyze the management of School Operational Assistance (SOA) through tax administration at Tojo Una Una’s Financial and Asset Management Agency, Central Sulawesi Province, Indonesia. The approach that will be taken in implementing community service activities is through an explanation of the management of the SOA fund treasurer and the person in charge of the principal of each school in the Tojo Una Una Regency, the duties and authorities of the SOA fund treasurer. Pre and post-tests were tested using the Compare Means Paired- Sample T-Test analysis with the statistical analysis tool SPSS because the data came from the same subject. The results highlight that the management of SOA funds has not been fully effective because several factors that lead to the achievement of the objectives of managing funds have not been achieved, including planning, implementation, and accountability aspects. Therefore, to improve technical capabilities and skills in the management of SOA funds, especially related to SOA tax administration, it is necessary to carry out service in the form of socialization related to SOA tax administration, which will be framed in an effective communicative, and relaxed manner.

Earthquake, Tsunami and Liquefaction in the City of Palu: Efforts to Enhance the Sustainability of SMEs in the Future Indah Lestari; Muhammad Ikbal Abdullah; Andi Chairil Furqan
Jurnal Bisnis dan Manajemen Vol 10, No 1 (2023): Jurnal Bisnis dan Manajemen Volume 10 Nomor 1 Tahun 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v10i1.10284

This study aims to identify and analyze the impact of disasters on the financial performance of micro, small, and medium enterprises (MSMEs), as well as to analyze the differences in financial performance of MSMEs before and after disasters based on their business type and sector. The study was conducted in the city of Palu, with a sample of 1,504 MSMEs affected by earthquakes, tsunamis, and liquefaction. The research findings indicate that natural disasters have a negative impact on the financial performance of MSMEs in Palu. This means that the earthquakes, tsunamis, and liquefaction that occurred in Palu and its surrounding areas in 2018 resulted in a decline in the financial performance of MSMEs in the city, across industrial, service, and trade sectors. Additionally, this study provides new insights to the local government, highlighting the need to encourage MSMEs to develop disaster risk mitigation strategies, particularly to maintain financial stability in the aftermath of natural disasters.

STRUKTUR PRAKTIK AKUNTANSI BISNIS TIONGHOA (SEBUAH STUDI ETNOGRAFI) Stesya Orhizha Anandita; Nina Yusnita Yamin; Jurana Jurana; Chalarce Totanan; Rahayu Indriasari; Andi Chairil Furqan
Jurnal Akuntansi Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i2.1599

ABSTRAKPenelitian ini bertujuan untuk menginterpretasikan pola struktur praktik akuntansi dalam perspektif budaya Tionghoa. Metode penelitian yang digunakan adalah kualitatif dengan paradigma interpretif dan pendekatan etnografi. Jenis dan sumber data terdiri dari data primer dan sekunder. Teknik pengumpulan data meliputi observasi, wawancara, dan dokumentasi. Terdapat tiga informan yang merupakan pelaku usaha beretnis Tionghoa di Kota Palu yang menjadi subjek penelitian ini. Hasil penelitian menunjukkan bahwa terdapat tiga makna akuntansi dalam perspektif Budaya Tionghoa, yaitu: pertama, akuntansi lisan atau daya ingat; kedua, kekeluargaan yang bersifat tertutup dan diwariskan secara turun-temurun; ketiga, artefak dalam praktik Budaya Tionghoa. Artefak tersebut berperan sebagai penunjang usaha mereka, di mana semua usaha dianggap sebagai aset yang akan terus dijalankan turun temurun hingga kepada anak cucu mereka. Oleh karena itu, tiga makna akuntansi dalam perspektif budaya Tionghoa saling terkait satu sama lain dalam mendukung kegiatan akuntansi penjualan.Kata Kunci : Budaya Tionghoa, Daya Ingat, Rasa Kekeluargaan, Artefak.ABSTRACTThis research aims to interpret the patterns of accounting practice structures from the perspective of Chinese culture. The research employs a qualitative approach with an interpretive paradigm and an ethnographic method. The types and sources of data used in this study consist of primary and secondary data. Data collection techniques include observation, interviews, and documentation. There are three informants who are Chinese business owners in Palu City who are the subjects of this study. The research findings reveal three meanings of accounting in the perspective of Chinese culture: firstly, oral accounting or memory retention; secondly, a closed and hereditary familial relationship; thirdly, artifacts in Chinese cultural practices. These artifacts serve as supports for their businesses, where all their endeavors are considered assets that will be continuously passed down through generations, to their descendants. Therefore, these three meanings of accounting in the perspective of Chinese culture are interconnected in supporting sales accounting activities.Keywords: Chinese Culture, Memory, Family Sense, Artifact.

The Influence of Emotional Intelligence, Spiritual Intelligence on the Level of Understanding of Social and Environmental Accounting: Study of 2018-2021 Class of Accounting Students, Faculty of Economics and Business, Tadulako University MISNAWATI, Misnawati; JURANA, Jurana; IQBAL, Mohammad; PARANOAN, Selmita; FURQAN, Andi Chairil
Journal of Tourism Economics and Policy Vol. 4 No. 3 (2024): Journal of Tourism Economics and Policy (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i3.1091

Abstract This research aims to test and analyze the Direction of Emotional Intelligence, Spiritual Intelligence on the Level of Understanding of Social and Environmental Accounting. Study of 2018-2021 Class of Accounting Students, Faculty of Economics and Business, Tadulako University. This research uses a survey method, using the Slovin method sampling technique. The respondents in this research were students at Tadulako University, Faculty of Economics, majoring in Accounting, totaling 111 respondents. The research method used in this research is quantitative research using multiple linear regression data analysis, data collection techniques using questionnaires. The results of this research show that emotional intelligence and spiritual intelligence simultaneously have a significant effect on the level of understanding of social and environmental accounting. Emotional intelligence partially has a significant effect on the level of understanding of social and environmental accounting, spiritual intelligence partially has a significant effect on the level of understanding of social and environmental accounting

Co-Authors Abdilah Rifa'i Latif Abdilah, Mohamad Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal ` Abdullah, Muhammad Ikbal Amanda Bulan Junia Baginda Andi Ainil Mufidah Tanra Andi Mattulada Betty Betty Dewa Made Adi Dharma Dian Safitri Pantja Koesoemasari Dita Indriyani Dwi Farradilla Fathia Fathia Femilia Zahra Femilia Zahra Fikry Karim Firdiansyah, Mimin Alga Indah Lestari Khairunnisa Kahar Lanaan, Asyraf Muzhaffar Lasodi, Nurfadila Ramdani Latifah Sukmawati Yuniar Masruddin Megawati Megawati Meldawati, Lucyana Misnawati Misnawati Moh Noviar Lawasa Muh Darma Halwi Muhamad Iqbal Muhammad Bakri Muhammad Din Muhammad Din Muhammad Din Muhammad Dzulkifli Muhammad Ikbal Abdullah Muhammad Nur Afiat Muliati Muliati Muliati Nina Yusnita Yamin Nina Yustina Nina Yustina Yasmin NUR FADILLAH Nurdin, Jurana Nurfarizha Fazhirawati Nurhaniva A Rahayu Indriasari Rahayu Indriasari Rahayu Indrisari Rahma Masdar Rasyid Muhammad Hartoyo Saud, Siti Faradila S. Selmita Paranoan Selmita Paranoan Stesya Orhizha Anandita Stevin David Syamsu Rijal Tanra, Andi Ainil Mufidah Totanan, Chalarce Wa Jana Wahyudin Hasyim Yopi Loves

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