Articles
<![CDATA[APAKAH FAKTOR INTERNAL MEMILIKI PERAN DALAM MENENTUKAN NON PERFORMING FINANCING BANK UMUM SYARIAH? ]]>
<![CDATA[Jurana]]>;
<![CDATA[Lasodi, Nurfadila Ramdani]]>;
<![CDATA[Muh Darma Halwi]]>;
<![CDATA[Muliati]]>;
<![CDATA[Masruddin]]>;
<![CDATA[Andi Chairil Furqan]]>
<![CDATA[ Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 8 No 2 (2023): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam ]]>
Publisher : <![CDATA[Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI) ]]>
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DOI: 10.34202/imanensi.8.2.2023.77-91
<![CDATA[This study aims to empirically prove the determinants of Non-Performing Financing (NPF) using the Capital Adequacy Ratio (CAR), Return On Assets (ROA), and Financing-To-Deposit Ratio (FDR). Multiple linear regression is used as the method. The sample criteria are thefinancial statements of 10 Islamic banks in 2016–2020. The research findings show that CAR and ROA are not internal factors that determine the occurrence of NPF. Banks can use their capital for operations regardless of the rise and fall of non-performing loans, and ahigher NPF can reduce the value of ROA. The determinant of NPF in Islamic banks is FDR. The higher the amount of financing provided, the greater the impact on increasing profit and increasing financing risk. Abstrak Penelitian ini bertujuan membuktikan secara empiris determinan Non Performing Financing (NPF) dengan menggunakan Capital Adequacy Ratio (CAR), Return On Assets(ROA) dan Financing to Deposit Ratio (FDR). Regresi linier berganda digunakan sebagai metode. Kriteria sampel adalah laporan keuangan 10 Bank Umum Syariah tahun 2016 – 2020. Temuan penelitian menunjukkan CAR dan ROA bukan faktor internal penentu terjadinya NPF. Bank dapat menggunakan modalnya untuk operasional tanpa melihat naik turunnya kredit bermasalah dan NPF yang lebih tinggi dapat mengurangi nilai ROA. Penentu terjadinya pembiayaan bermasalah (NPF) di Bank Umum Syariah adalah FDR. Semakin tinggi jumlah pembiayaan yang diberikan akan berdampak pada peningkatan laba dan meningkatkan risiko pembiayaan.]]>
<![CDATA[The Effort to Realize Government Effectiveness Through Implementation Fully Accrual Accounting and Control Against Corruption ]]>
<![CDATA[Saud, Siti Faradila S.]]>;
<![CDATA[Furqan, Andi Chairil]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v15n2.p128-136
<![CDATA[Introduction/Main Objectives: This study aims to analyze how far the influence of the implementationof the accrual accounting public sector on the Government and control of corruption could increasegovernment effectiveness. Background Problems: This means that countries that fully adoptedaccrual accounting and had control of corruption (a high Corruption Perception Index score) tend tohave better government effectiveness, and vice versa. Research Methods: Using cross-country datafor 2020 with a final sample of 194 countries. Finding/Results: This study shows that the accrualaccounting public sector and the Corruption Perception Index (CPI) positively affect governmenteffectiveness. Conclusion: Therefore, to increase government effectiveness, it was necessary to makeeffective law enforcement and control strategies to prevent corruption.]]>
<![CDATA[Pengaruh Akuntabilitas Keuangan Daerah Dan Sistem Pengendalian Internal Pemerintah Terhadap Tingkat Kemandirian Daerah Di Indonesia ]]>
<![CDATA[Wahyudin Hasyim]]>;
<![CDATA[Abdul Pattawe]]>;
<![CDATA[Muhammad Din]]>;
<![CDATA[Andi Chairil Furqan]]>;
<![CDATA[Megawati Megawati]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.10394
<![CDATA[This research aims.to analyze the influence of regional financial accountability and.the effectiveness of.the Government.Internal Control.System (SPIP) in increasing regional independence. Using 542 regional government data consisting of Provinces/Districts/Cities during 2018-2021 with a sample of 2,168 observations. The results of this research show that regional financial accountability has a positive effect on regional independence, where increasing financial accountability contributes to increasing regional independence. Meanwhile, a strong SPIP also contributes significantly to regional independence, indicating that strengthening internal control can increase the efficiency and effectiveness of regional financial management. This research has implications for the importance of regional governments creating and implementing policies to realize accountability and improve financial zmanagement as a strategy to increase regional independence.]]>
<![CDATA[The Influence of Regional Function Budgets on the Re-Election of Incumbents in Indonesia ]]>
<![CDATA[Yopi Loves]]>;
<![CDATA[Andi Chairil Furqan]]>;
<![CDATA[Nina Yusnita Yamin]]>;
<![CDATA[Muhamad Iqbal]]>
<![CDATA[ Journal of Applied Accounting Vol 3 No 2 (2024): Desember ]]>
Publisher : <![CDATA[ISAS ]]>
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DOI: 10.52158/jaa.v3i2.1080
<![CDATA[This research analyzes the impact of budgeting realization on regional functions on the probability of re-election of incumbents in Indonesia in 2014-2020 with a final sample size of 3,440 observations. Through a probit regression analysis approach and case studies in several regions in Indonesia, this research explores the relationship between the size of budget realization for certain functions in the region and the chance of the incumbent returning in the general election. The results of the research show that there is a significant positive and negative correlation between the realization of budgeting for the functions of education, public facilities, and regional culture and tourism and the level of incumbent re-election. These findings highlight the role of budget realization in influencing public perceptions of incumbent performance and regional head election strategies in maintaining their position. The implication of these findings is the need for a deeper understanding of the dynamics of budget politics at the local level as well as the need to ensure transparency and accountability in the use of public budgets to minimize the potential for misuse for political interests. Researchers are expected to be able to analyze further the factors that can influence the incumbent's re-election. Keywords: Regional Function Budget, Regional Head Election, Regional Government, Incumbency]]>
<![CDATA[The Influence of Accounting Systems and Information Systems on the Village Development Index : (a Study in Villages in Central Sulawesi Province) ]]>
<![CDATA[Abdilah Rifa'i Latif]]>;
<![CDATA[Andi Chairil Furqan]]>;
<![CDATA[Femilia Zahra]]>;
<![CDATA[Muhammad Din]]>;
<![CDATA[Rasyid Muhammad Hartoyo]]>;
<![CDATA[Stevin David]]>
<![CDATA[ International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/ijema.v2i1.407
<![CDATA[By measuring the village development index, this study aims to determine how accounting and information systems affect village development. The village development index comprises of three measurements, specifically the social, financial and environmental resilience index. Utilizing quantitative strategies and cross-sectional data from 1,842 towns in Central Sulawesi territory in 2021. The study's conclusions demonstrate that while the information system significantly influences village development, the accounting system has no impact on village development. These findings show that the use of information and communication innovation has an impact on village improvement. This disclosure found that cell phones have an impact on village development including social, financial and environmental and internet signals have an influence on village development including economic and social but not the environment. ]]>
<![CDATA[Analisis Alokasi Joint Cost dalam Menentukan Harga Pokok Produksi di Adilah Garden ]]>
<![CDATA[Nur Fadillah]]>;
<![CDATA[Nurfarizha Fazhirawati]]>;
<![CDATA[Nina Yustina Yasmin]]>;
<![CDATA[Rahayu Indrisari]]>;
<![CDATA[Andi Chairil Furqan]]>
<![CDATA[ Studia Ekonomika Vol. 23 No. 1 (2025): Januari: Studia Ekonomika ]]>
Publisher : <![CDATA[STIE KASIH BANGSA ]]>
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DOI: 10.70142/studiaekonomika.v23i1.275
<![CDATA[This study discusses the allocation of joint costs in determining the cost of production at Adilah Garden. Joint costs are costs incurred from processing raw materials until the product can be separated. The purpose of this study is to calculate the cost of production using the relative selling value method and compare it with the calculations made by Adilah Garden. The methods used are unstructured interviews and documentation, with source triangulation for data validation. The results show that the calculation of the cost of production through the allocation of joint costs is lower than the method used by Adilah Garden, which indicates the need for improvements in the company's cost accounting system.]]>
<![CDATA[Laju Pertumbuhan, Efektivitas, dan Kontribusi Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten Sigi Periode 2019-2023 ]]>
<![CDATA[Fathia Fathia]]>;
<![CDATA[Dwi Farradilla]]>;
<![CDATA[Nina Yusnita Yamin]]>;
<![CDATA[Rahayu Indriasari]]>;
<![CDATA[Andi Chairil Furqan]]>
<![CDATA[ Studia Ekonomika Vol. 23 No. 1 (2025): Januari: Studia Ekonomika ]]>
Publisher : <![CDATA[STIE KASIH BANGSA ]]>
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DOI: 10.70142/studiaekonomika.v23i1.276
<![CDATA[This study aims to determine the growth rate of effectiveness and contribution of regional levies to the original regional income of Sigi Regency during the 2019-2023 period. The method used in this study is descriptive with a quantitative approach. The results of this study indicate that the growth rate of Regional Retribution of Sigi Regency during the 2019-2023 period falls into the unsuccessful criteria with an average percentage of 29.69 percent, and the percentage continues to fluctuate, which in 2019 to 2021 decreased but increased again in 2022 to 2023. The highest growth rate percentage only reached 127.56 percent in 2023, and the lowest was -12.84 percent in 2020. Meanwhile, the effectiveness of regional retribution revenue of Sigi Regency for the 2019-2023 period continues to fluctuate, with an average percentage of 88.44 percent which falls into the fairly effective criteria. The highest percentage of effectiveness reached 100.83 percent in 2020 and the lowest percentage reached 71.78 percent in 2022. And the contribution of regional levies to PAD Sigi Regency for the 2019-2022 period falls into the very low criteria with an average percentage of 03.81 percent. The highest percentage of contribution only reached 07.64 percent in 2023, and the lowest percentage was only 02.05 percent in 2023, so the author hopes that the Sigi Regency Government will be able to increase its Regional Retribution revenues again.]]>
<![CDATA[Pengaruh Harapan Kerja, Persepsi, Karakteristik Pribadi terhadap Minat Mahasiswa Memilih Jurusan Akuntansi di Universitas Tadulako ]]>
<![CDATA[Moh Noviar Lawasa]]>;
<![CDATA[Nurhaniva A]]>;
<![CDATA[Nina Yusnita Yamin]]>;
<![CDATA[Rahayu Indriasari]]>;
<![CDATA[Andi Chairil Furqan]]>
<![CDATA[ Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.55606/akuntansi.v3i4.2892
<![CDATA[This study aims to determine and analyze the effect of job expectations, perceptions, personal characteristics on student interest in choosing an accounting major at Tadulako University. This type of research uses descriptive quantitative,. Data collection methods by distributing questionnaires to respondents. The population of this study amounted to 225 active students of class 2021 and 252 active students of class 2022, the number of samples taken was 82 respondents. The analysis method used is multiple linear regression method with the help of SPSS for windows version 25.0. The results showed that work expectations affect student interest in choosing an accounting major, perceptions have no effect on student interest in choosing an accounting major, personal characteristics affect student interest in choosing an accounting major.]]>
<![CDATA[Praktek Apptita’galak Tana (Gadai Sawah) dalam Perspektif Akuntansi Syariah ]]>
<![CDATA[Wa Jana]]>;
<![CDATA[Khairunnisa Kahar]]>;
<![CDATA[Teguh Setiawan]]>;
<![CDATA[Nina Yustina]]>;
<![CDATA[Rahayu Indriasari]]>;
<![CDATA[Andi Chairil Furqan]]>
<![CDATA[ Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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<![CDATA[Abstract. This research aims to explore the meaning of informants' experiences in the practice of pawning, analyze the relationship between relevant statements, and describe the practice of pawning rice fields from the perspective of local wisdom values based on the provisions of Islamic sharia. The method used in this research is a qualitative approach with the phenomenological method. The research was conducted for approximately 3 (three) months (January-March 2022) in Bontolangkasa village. Appita'galak Tana means turning cultivated rice fields into collateral to get funds quickly. The values of tolerance and solidarity that underlie the practice of Appita' galak tana in Bontolangkasa village are a manifestation of the pacce values of the Bugis people to strengthen brotherhood through strong tolerance and solidarity. The appita'galak tana transaction has met the required criteria, namely that there is a debt transaction that was carried out because of the need for funds and no recording was carried out and there were no witnesses, where only two parties transacted, the land owner and the capital owner and were in a state of mind. There is a deviation in the practice of appita'galak tana that cannot be tolerated, namely the use of pawned goods by murtahin. Where the use of pawned goods is caused by borrowing money. This action includes usury an-nasiah even though the land/rice field pawning transaction already has permission from rahin.]]>
<![CDATA[Pengaruh Kualitas Pemerintahan dan Risiko Kebencanaan terhadap Penanaman Modal Asing di Indonesia ]]>
<![CDATA[Lanaan, Asyraf Muzhaffar]]>;
<![CDATA[Andi Chairil Furqan]]>;
<![CDATA[Meldawati, Lucyana]]>;
<![CDATA[Abdullah, M. Ikbal `]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/jam.v4i2.916
<![CDATA[Penelitian ini menganalisis pengaruh kualitas pemerintahan dan risiko kebencanaan terhadap penanaman modal asing (FDI) di 160 negara selama 2002–2023. Menggunakan pendekatan kuantitatif dengan regresi data panel Generalized Least Squares (GLS) dan indeks kualitas pemerintahan berbasis Principal Component Analysis (PCA), penelitian ini mengacu pada paradigma OLI. Hasil menunjukkan bahwa kualitas pemerintahan berpengaruh positif signifikan terhadap FDI, sedangkan risiko kebencanaan berdampak negatif signifikan. Temuan ini menekankan pentingnya tata kelola yang kuat dan pengelolaan risiko bencana dalam menarik investasi asing serta memperkuat ketahanan ekonomi, khususnya di negara-negara berkembang.]]>
