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All Journal JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Public, and Accounting (JEPA)
M. Arfin Hamid
Universitas Hasanuddin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT : MELALUI TRANSPARANSI DAN AKUNTABILITAS Asbi Amin; M. Arfin Hamid
Journal of Economic, Public, and Accounting (JEPA) Vol 4 No 2 (2022): April 2022
Publisher : Universitas Sulawesi Barat

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Abstract

Masyarakat berharap dapat melihat dan mengetahui kinerja Lembaga Amal Zakat melalui laporan keuangan yang transparan dan akuntabel. Peneliti ingin mengkaji transparansi dan akuntabilitas Lembaga Amil Zakat melalui pelaporan keuangan, mengacu pada PSAK 109. Studi ini dengan pendekatan deskriptif, studi kasus, komparatif. Objek data laporan keuangan yang tersaji dalam website yang telah dipublikasikan periode 2019 dan 2020 oleh Rumah Zakat dan Inisiatif Zakat Indonesia. Hasil penelitian menemukan dalam upaya peningkatkan transparansi dan akuntabel, Rumah Zakat dan IZI memberikan kemudahan bagi masyarakat, khususnya muzakkinya, untuk mengakses penyampaian kegiatan, laporan keuangan setiap tahun yang telah diaudit oleh audit eksternal. Rumah zakat belum menyajikan lima komponen laporan keuangan sesuai dengan PSAK 109 sebagai bentuk pertanggungjawabannya hanya memprioritaskan laporan penggunaan dana. Sementara Inisiatif Zakat Indonesia telah menyusun laporan keuangan tahunan sesuai PSAK No. 109 yang berlaku di Indonesia. Selain itu, pengakuan, pengungkapan, penyajian, dan komponen laporan keuangan telah sepenuhnya disusun dalam teks laporan keuangan tahun 2019 dan 2020, dan tidak dilakukan pengungkapan atas catatan laporan keuangan.
Pengaruh Nilai-Nilai Islam terhadap Kualitas Audit pada Auditor Kantor Akuntan Publik di Makassar Syamsuddin; M. Arfin Hamid; Nasir Hamzah; Rika Dwi Ayu Parmitasari
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 10 No. 1 (2023): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v10i1.10468

Abstract

Various cases of financial violations in companies that are not disclosed in the public accountant's report indicate the low quality of the audit. The cause of the low audit quality is due to the non-compliance with applicable ethical standards and auditing standards in regulating public accounting services. This study aims to determine the effect of Islamic values on audit quality. The type of research used is quantitative. This re-search was conducted on the auditors of the public accounting firm in Makassar. The sample used was purposive sampling with the criterion being that only Islamic auditors were respondents. The number of respondents who filled out the questionnaire through the google form was 146 people. Analysis of the results of qualitative research was carried out descriptively from the data information received while the analysis of quantitative research used structural equation modeling (SEM) analysis with the help of SmartPLS 3.0 soft-ware. The results showed that the value of monotheism, the value of monotheism, did not directly affect audit quality, monotheism had a direct effect on the value of the khilafah, the value of the khilafah had a direct effect on the quality of the audit and monotheism had an indirect effect on the quality of the audit through the value of the khilafah.
Co-Authors Asbi Amin Nasir Hamzah Rika Dwi Ayu Parmitasari Syamsuddin Syamsuddin