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All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Peradaban Al-Qashdu: Jurnal Ekonomi dan Keuangan Syariah
Muh Sajjaj Sudirman
IAIN Ternate
Economics, Econometrics & Finance

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IMPACT OF SAIBA USERS, ACCOUNTING TRAINER, ORGANIZATIONAL CULTURE ON THE ADOPTIONS OF ACCRUAL BASED Muh Sajjaj Sudirman
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i2.34001

Abstract

The goal of this study is to investigate the factors that influence the adoption of accounting-based accounting. The provincial office of South Sulawesi's Ministry of Religion provided the information used in this study. This study aims to objectively investigate the impact of organizational culture, accounting training, and the usage of SAIBA applications on the adoption of accrual based accounting in producing high-quality financial reports. The study's population consisted of 92 SAIBA application operators who worked in the South Sulawesi Regional Office of the Ministry of Religion. SPSS is the method used for data analysis. The findings of the study demonstrate that users, accounting training, and organizational culture all have a positive and significant impact on the adoption of accrual based. Keyword: SAIBA Users, Accounting Training, Organizational Culture, Accrual Based Accounting.
PEMAHAMAN DAN KETERAMPILAN KERJA MAHASISWA SETELAH MENGIKUTI PRAKTIK KERJA DI BANK SYARIAH Muhammad Imran; Ummi Kalsum; Sailan Sailan; Muh Sajjaj Sudirman
Al-Qashdu : Jurnal Ekonomi dan Keuangan Syariah Vol 2, No 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Ternate

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46339/al-qashdu.v2i2.894

Abstract

This reserch aims to find 1) Does the practical experience in the field can improve students' understanding related to their work in Islamic banking? 2) Does the field practice experience can improve student work skills in Islamic banking? This research uses a qualitative method with a descriptive approach. Primary and secondary data were gathered for this study through observation, interviews, and documentation. The researches sample consisted of 9 Islamic banking students from the FEBI IAIN Kendari class of 2016/2017 who took part in the second batch of field experience practice. The research's descriptive methods include data reduction, data visualization, and conclusion-making. The results of the study demonstrate that the knowledge of the class of 2016/2017 students studying Islamic banking has greatly improved after they began taking part in Field Experience Practice (PPL 2) activities as opposed to earlier, when they solely learnt from lectures. Increasing knowledge and proficiency of working mechanisms also improves job skills.Keywords: Work Understanding; Work Skills; Practical Field Exprience
The Effect of Probability and Good Corporate Governance (GCG) on Tax Avoidance in Listed Industrial Sector Companies in Indonesia Stock Exchange (BEI) Hasbullah Hajar; Muhammad Iqbal; Muh Sajjaj Sudirman
Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 3 (2023)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v5i3.4007

Abstract

The purpose of this research are to find empirical evidence of Good Corporate Responsibility (GCG) variabel, that consists of a board of commissioners and institutional ownership, also profitability variable can effect the tax evasion variable, which is the object of research are industrial corporate sector that listed on the Indonesia Stock Exchange (IDX). To determine the sample for this research, purposive sampling methode is used for. The kind of data from this study are secondary data which is collected from prospectuses, financial reports, and financial statement of companies. Furthermore, the research conducted shows that the elements of GCG, that is independent board of commissioners and institutional ownership have an effect on tax evasion. Meanwhile, the companies profitability has no effect on the tax avoidance variable.
Co-Authors Hasbullah Hajar Muhammad Imran Muhammad Iqbal Sailan Sailan Ummi Kalsum