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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam Islamic Accounting and Finance Review Indonesian Journal of Taxation and Accounting
Mustakim Muchlis
Universitas Islam Negeri Alauddin Makassar
Economics, Econometrics & Finance Social Sciences

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Analisis Pengelolaan Aset Tetap Pemerintah Daerah Berdasarkan Peraturan Menteri dalam Negeri Nomor 19 Tahun 2016 Ikbar Andrian Sumardi; Mustakim Muchlis
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 7 No 1 (2017): Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v7i1.3934

Abstract

Penelitian ini bertujuan menganalisis pelaksanaan pengelolaan Barang Milik Daerah/Aset Tetap Pada Pemerintah Daerah Kabupaten Jeneponto dan kendala apa yang dihadapi dalam pelaksanaan pengelolaan Barang Milik Daerah/Aset Tetap sesuai dengan Peraturan Menteri Dalam Negeri No. 19 Tahun 2016 Tentang Pedoman Teknis Pengelolaan Barang Milik Daerah. Penelitian ini menggunakan pendekatan deskriptif-kualitatif. Data diperoleh dengan observasi, wawancara, Studi Pustaka, dokumentasi, dan internet searching. Hasil penelitian menunjukkan bahwa Pengelolaan Aset Tetap/Barang Milik Daerah yang dilakukan oleh Pemerintah Daerah Kabupaten Jeneponto secara keseluruhan telah dilakukan dengan maksimal dan sesuai dengan Siklus Pengelolaan Barang Milik Daerah sebagaimana yang diatur dalam PERMENDAGRI No. 19 Tahun 2016. Walaupun belum semua terlaksana dengan maksimal seperti keterlambatan penyampaian laporan pada tingkat pengguna barang (SKPD), Pemanfaatan Barang Milik Daerah hanya sebatas pada pemanfaatan pinjam pakai, pengamanan yang belum maksimal.Faktor penghambat dalam pelaksanaan Siklus Pengelolaan Barang Milik Daerah Adalah Faktor SDM, Komitmen Pemimpin, Dan Faktor Penilaian aset tetap.
Exploring Sharia Screening Review in Islamic Capital Market in Indonesia (Jakarta Islamic Index) Mustakim Muchlis; Hamid Habbe
LAA MAISYIR: Jurnal Ekonomi Islam VOL 8, NO 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v8i1.20320

Abstract

Several previous studies on Islamic capital market screening have not conducted an in-depth exploration of Sharia screening on a country's index over different periods. This study aims to examine sharia screening performed on entities registered in the Jakarta Islamic (JII) Index 2015–2019. The study uses a descriptive quantitative approach by analyzing and describing Sharia screening in entities registered in JII. The research results show that the Financial Services Authority has properly screened Sharia law in registered entities according to the established criteria, as evidenced by looking at the qualitative aspects of entities that do not carry out activities that contain elements of usury, gharar, and maysir. Meanwhile, in the quantitative aspect, the entity has tracked the appropriateness between the percentage of interest-based debt of no more than 45 percent and non-halal income of no more than 10 percent. However, the OJK and MUI criteria still show some weaknesses compared to the screening criteria that apply in other countries
PERAN AUDIT SYARIAH DALAM PENGAWASAN PRAKTIK SHARIAH COMPLIANCE PADA LEMBAGA KEUANGAN SYARIAH Misbah Misbah; Mustakim Muchlis; Roby Aditiya
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.29823

Abstract

This study aims to find out how the Role of Sharia Audit in Supervision of Shariah Complince at Bank Syariah Indonesia (KCP) Bima City. By focusing on three main topics of discussion, namely the role of the shariah compliance audit, the shariah audit framework, and the concept of monotheism contained in the shariah compliance audit. The research method used in this research is qualitative with a phenomenological approach. The informants from the Indonesian Sharia Bank (KCP) Bima City consisted of two informants, namely the Leader and the Branch Operational and Service Manager. The data used in this study is primary data obtained through direct interviews with informants and secondary data is data obtained from internet data. The results of this study indicate that, the role of shariah compliance audit at the Bank Syariah Indonesia Office (KCP) Bima City is the supervision of financial statements. Furthermore, in the implementation of the sharia audit framework at the Indonesian Sharia Bank Sub-Branch Office of Bima City, the guidelines on the DSN MUI fatwa for audits outside of the financial aspect and sharia PSAK as guidelines in auditing financial statements. And the concept of monotheism contained in the shariah compliance audit at Bank Syariah Indonesia (KCP) Bima City is to apply an honest and trustworthy attitude in the implementation of the audit.
Do Ethical Attributes Matter More than Independence? The Moderating Role of Auditor Integrity in Government Audit Quality Yusniati Yusniati; Farid Fajrin; Mustakim Muchlis
Indonesian Journal of Taxation and Accounting Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i2.50

Abstract

This study aims to examine the influence of independence, spiritual intelligence, and ethical sensitivity on government audit quality, while further investigating the role of auditor integrity as a moderating variable. Employing a causal quantitative approach, primary data were gathered through a questionnaire survey administered to internal auditors at the Provincial Inspectorate of South Sulawesi. Hypothesis testing was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The findings reveal that spiritual intelligence and ethical sensitivity exert a positive and significant impact on audit quality, whereas auditor independence does not exhibit a significant effect. Furthermore, auditor integrity is empirically proven to moderate the relationships between spiritual intelligence and audit quality, as well as between ethical sensitivity and audit quality; however, it fails to moderate the relationship between auditor independence and audit quality. These findings indicate that public sector audit quality is more profoundly determined by the auditor’s value and ethical dimensions rather than mere structural independence. Theoretically, this research enriches the literature on public sector auditing grounded in stewardship and professional ethics; practically, the results emphasize the necessity of strengthening the integrity and ethical capacity of government internal auditors.
Pengaruh Profitabilitas, Ukuran Perusahaan, Financial Slack, Terhadap Carbon Emission Disclosure Dengan Tekanan Eksternal Sebagai Variabel Moderasi Sri Alfiana; Mustakim Muchlis; Raodahtul Jannah
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): June 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i1.167

Abstract

This research aims to examine the effect of profitability, company size, and financial slack on carbon emission disclosure with external pressure as a moderating variable in infrastructure and energy sector companies. This study is a type of quantitative research, with the population and sample taken from infrastructure and energy sector companies listed on the Indonesia Stock Exchange (IDX). The method used for sampling is purposive sampling. The data obtained has been tested for classical assumptions, and the hypothesis testing methods used include multiple linear regression analysis and moderation regression analysis using the absolute difference method. The results of the tests in this study. This research found that profitability has a significant negative effect on carbon emission disclosure, company size has a significant positive effect on carbon emission disclosure, and financial slack has a significant positive effect on carbon emission disclosure. The analysis of the moderating variable shows that external pressure can moderate the effect of profitability and financial slack on carbon emission disclosure; however, external pressure has not been able to moderate the effect of company size on carbon emission disclosure. Based on the research results above, the implications of the research are as follows: Companies with higher profitability can use carbon emission disclosure as a legitimacy strategy to enhance their reputation in the eyes of stakeholders. Investors can use information about the proportion of shares traded and the level of carbon emission disclosure.
Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Nur Azizah Latif; Mustakim Muchlis; Raodahtul Jannah
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.33

Abstract

This research aims to determine the influence of institutional ownership, company age, audit opinion, and company size on the timeliness of submitting financial reports in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). This research is quantitative research with a comparative causal approach. The data source in this research is secondary data obtained from the official IDX website and from each company's website in the form of financial reports. The population in this study are companies included in the consumer cyclicals sector listed on the IDX for the 2021-2022 period. The sampling method in this study used a purposive sampling method, with the total number of samples obtained being 210 samples. The analysis used to test the hypothesis is using logistic regression analysis with the help of SPSS version 26. The results of this research show that the audit opinion variable has a positive and significant effect on the timeliness of submitting financial reports. Meanwhile, the variables institutional ownership, company age and company size do not have a positive and significant effect on the timeliness of financial report.
Co-Authors Farid Fajrin Hamid Habbe Ikbar Andrian Sumardi Misbah Misbah Nur Azizah Latif Raodahtul Jannah Roby Aditiya Sri Alfiana Yusniati Yusniati