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All Journal Al-Kharaj: Journal of Islamic Economic and Business Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Alimuddin
Universitas Hasanuddin
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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THE ROLE OF CAMEL RATIONS AS AN EARLY WARNING SYSTEM FOR FINANCIAL DISTRESS THROUGH A BENCHMARKING APPOROACH: A PERFORMANCE ANALYSIS OF BANK BTN COMPARED TO STATE-OWNED BANKS IN INDONESIA Randy Rauf; A. Alya Aurelya Bachtiar; Nur Khaerunnisa Zakir; Asri Usman; Alimuddin
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 4 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

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This study aims to analyze the role of the CAMEL ratio as an early warning system in detecting potential financial distress at Bank Tabungan Negara through a benchmarking approach with other state-owned banks in Indonesia. The study employed a quantitative approach using descriptive and comparative methods. Secondary data were obtained from annual reports and financial statements of state-owned banks during the 2015–2024 period. The research samples consisted of Bank Tabungan Negara, Bank Rakyat Indonesia, Bank Mandiri, and Bank Negara Indonesia. The analysis used CAMEL ratios, namely Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Operating Expenses to Operating Income (BOPO), Return on Assets (ROA), and Loan to Deposit Ratio (LDR). The results show that all state-owned banks are generally categorized as healthy because they maintain CAR above the minimum regulatory standard and NPL below the maximum threshold. However, Bank Tabungan Negara demonstrated relatively weaker performance compared to other state-owned banks, particularly in terms of asset quality, profitability, and liquidity. BTN recorded the highest NPL ratio of 3.43%, the lowest ROA of 0.78%, and the highest LDR of 102.20%, indicating higher credit risk, lower profitability, and greater liquidity pressure. The study also found that the CAMEL ratio is effective as an early warning system in detecting potential financial distress. The most dominant indicators signaling financial distress were NPL, ROA, and LDR. In addition, Bank Rakyat Indonesia showed the most stable financial performance among state-owned banks during the research period.
INTERNAL AUDITOR INDEPENDENCE UNDER CONFLICTS OF INTEREST AND RELATIONAL PRESSURE: A PHENOMENOLOGICAL STUDY Arianti; Nur Khaerunnisa Zakir; Syarifah Fatimiyah; Alimuddin; Darwis Said
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 7 (2026): JUNE
Publisher : RADJA PUBLIKA

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This study aims to understand the experiences of internal auditors in maintaining independence in audit conflict of interest situations. The study uses a qualitative approach with a phenomenological method to explore the experiences of internal auditors when facing independence threats in the audit process. The research informants consisted of two internal auditors: an auditor who audited a colleague suspected of fraud and an auditor who faced audit pressure due to power relations within the organization. Data were collected through in-depth interviews and analyzed using Moustakas' phenomenological approach. The results show that auditor independence is not only interpreted as compliance with professional standards, but also as a moral responsibility and professional identity of the auditor. Threats to independence arise through relational closeness, social pressure, and power relations that give rise to internal conflicts in the audit process. Auditors strive to maintain objectivity through self-control, limiting personal interactions, and a commitment to professionalism and integrity. This study shows that auditor independence is a complex experience that simultaneously involves professional, emotional, social, and moral dimensions.
From the World of Numbers to the World of Meaning: Husserl's Phenomenological Study of the Spiritual Consciousness of Accounting Students Salsabila Adi Ahsan; Alimuddin; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.11055

Abstract

This research explores lived experience and the meaning of spiritual values of final semester students of the Accounting Study Program, University of West Sulawesi. Using Edmund Husserl's phenomenological method, this qualitative research involved six informants of S1 Accounting students in semesters 7–8 who were selected through purposive sampling. Data were collected through semi-structured in-depth interviews and analyzed through époché stages, eidetic reduction, and Husserlian intentional analysis. From the analysis process, five essential themes were found: (1) the transformation of students' awareness of accounting from technical understanding to moral and social responsibility; (2) spiritual values as "internal supervisors" of professional ethics; (3) the gap between theoretical ethical education and the formation of real character; (4) dual accountability vertical (to God and conscience) and horizontal (to stakeholders); and (5) aspirations to integrate spiritual values in the accounting curriculum. The findings show that spiritual values are not just a complement in accounting education, but rather a fundamental layer of the formation of the professional identity of accountants
Accounting for Micro and Small Entrepreneurs and Medium (MSMEs) adriyana nuryadin; Alimuddin; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.11130

Abstract

This research aims to explore and understand the meaning of accounting from the perspective of MSME entrepreneurs. So far, accounting has often been imposed as a standard-based formal practice (SAK EMKM) which is often rejected or not applied by MSME actors. This research uses a qualitative approach to explore and understand the meaning of accounting from the perspective of MSME actors. Data were obtained through in-depth interviews, observations, and documentation of purposively selected informants. All transcribed interview results are then processed and analyzed using NVivo software. Data analysis is carried out in stages through the process of coding, theme identification, and data visualization using the Word Cloud feature to obtain an overview of the most dominant words, concepts, and meanings in MSMEs' understanding of accounting. The results of the study show that MSME actors interpret accounting and bookkeeping practically as a recording and business financial management activity. Based on Word Cloud analysis, this meaning consistently focuses on daily transaction activities, such as recording income, expenses, purchases, and sales that occur in business operations. The findings of this study are expected to contribute to the development of behavioral accounting literature and become a consideration for regulators in formulating policies that are more relevant to the local context of MSMEs.
Teller Motivation and Ethical Dilemmas: An Interpretative Phenomenological Analysis of Whistleblowing in the Banking Industry Andi Nurrahma Gaffar; Alimuddin; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.11259

Abstract

Bank tellers face a high risk of fraud because they deal directly with physical cash, both as possible offenders and as bystanders to fraud. This study aims to dig into the motivation and ethical dilemmas of tellers using an interpretative phenomenological analysis of whistleblowing in the banking industry. This study uses a qualitative approach with the Interpretative Phenomenological Analysis (IPA) method developed by Jonathan A. Smith (1996). For participants and sampling, the study used purposive sampling to select an informant based on set criteria. There was one informant, namely a person who once worked as a teller at a private bank in South Sulawesi and had acted as a whistleblower. This case is highly unique and rare, and it forms a single case IPA study. For data collection and analysis, the data were gathered through semi-structured in-depth interviews This study produced four conclusions, among them that whistleblowing motivation among bank tellers is multidimensional and cannot be reduced to a single motive. Second, religiosity and transcendental values play a crucial role in resolving ethical dilemmas. Third, psychological resilience that is shaped by a sociocultural background, combined with the belief that sustenance is arranged by God, was shown to effectively moderate the perceived risk of retaliation, so that the threat of institutional sanctions did not become a real barrier to the decision to report. Fourth, formal control mechanisms such as dual control and dual custody, although important, are not enough to prevent fraud committed by individuals with high authority and planned intent.
Co-Authors A. Alya Aurelya Bachtiar adriyana nuryadin Andi Nurrahma Gaffar Arianti Asri Usman Darwis Said, Darwis Nur Khaerunnisa Zakir Randy Rauf Salsabila Adi Ahsan Syarifah Fatimiyah Syarifuddin