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All Journal Abdi Masyarakat Banco: Jurnal Manajemen dan Perbankan Syariah Pharmaceutical Sciences and Research (PSR) Economos : Jurnal Ekonomi dan Bisnis Jurnal Kefarmasian Indonesia Islamic Financial And Accounting Review
Rini Purnamasari, Rini
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Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Journal : Islamic Financial And Accounting Review

 1 
ANALYSIS OF PROFIT MARGIN IN MURABAHAH FINANCING AT BMT FAUZAN AZHIIMA, PAREPARE CITY S, Mirna; Damirah; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 2 No 1 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i1.5448

Abstract

This study aims to determine the form of a murabahah financing contract at BMT Fauzan Azhiima Parepare city, determining the profit margin on murabahah financing and calculating the profit margin on murabahah financing at BMT Fauzan Azhiima Parepare city. This research is a quantitative descriptive model with case studies. This research describes the form of a murabahah contract , determining the margin of a murabahah contract and calculating the financing of a murabahah contract in 2015, 2016, 2017, 2018, 2019 and 2020 The results of this study indicate that (1) The form of the murabahah contract at BMT Fauzan Azhiima, Parepare City uses predetermined stages (2) Determination of the profit margin is seen from the financing proposed by the customer and the result of the agreement between the customer and BMT Fauzan Azhiima, Parepare City. (3) The calculation of the profit margin on murabahah financing illustrates the condition of the BMT when measured by the net profit margin ratio, which has fluctuated , namely in 2015 in very good condition, in 2016 in very good condition, in 2017 in very poor condition, in 2018 in the situation is very lacking, in 2019 it is sufficient, and in 2020 it is in very good condition.
THE INFLUENCE OF MARKET RATIO ON CUMULATIVE ABNORMAL RETURNS IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII) Mutiah, Miftahul; Andi Ayu Frihatni; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10606

Abstract

This research was conducted to test whether there is an influence of earnings per share and price earnings ratio on the Cumulative Abnormal Return of 14 companies listed on the Jakarta Islamic index during 2020-2022. This research uses field research, this research uses quantitative research methods. The approach used in this research is an associative approach which aims to determine the relationship between two or more variables. With data collection techniques in the form of documentation using primary data sourced from secondary data, and processing using E-Eviws 12 (X64). There is a statistical analysis technique with 14 companies selected using the purposive sampling method registered in the Jakarta Islamic Index during 2020-2022. The research results obtained show 1) Earning Per Share has no positive influence and is not significant on Cumulative Abnormal Return. This is proven by the t-test carried out, where a value of 0.9314 > 0.05 was obtained, so it can be concluded that H1 is rejected. 2) Price Earning Ratio has no positive influence and is not significant on the Cumulative Abnormal Return value. This is proven by the t-test carried out, where a value of 0.9287 > 0.05 was obtained, so it can be concluded that H2 is rejected. 3) Simultaneously Earning Per Share and Price Earning Ratio do not have a positive and insignificant influence on Cumulative Abnormal Return which has been proven from the F-Test results where a value of 0.986304 > 0.05 is obtained, so it can be concluded that H4 is rejected.
THE INFLUENCE OF FINANCIAL LITERACY AND LIFESTYLE ON FINANCIAL MANAGEMENT BEHAVIOR OF CAREER WOMEN IN PITU RIAWA DISTRICT Rahmayanti, Riska; Rukiah; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 1 No 2 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i2.10656

Abstract

In the era of globalization and rapid technological development, career women are faced with various challenges in managing their personal finances. Financial Literacy, which includes knowledge and understanding of basic financial concepts, as well as Lifestyle which reflects consumption patterns and individual priorities, are believed to play an important role in forming healthy financial management behavior. The aim of this research is to determine whether there is an influence between Financial Literacy and Lifestyle on Financial Management Behavior and whether both influence simultaneously. The research method used is quantitative with a descriptive approach using data collection techniques, namely primary data in the form of questionnaire data and secondary data obtained indirectly which is tested using descriptive analysis tests, data feasibility tests, classical assumption tests, hypothesis tests, and multiple linear regression analysis. The research results show that: (1) Financial Literacyhas a positive and significant effect on Financial Management Behavior, this is proven by the calculated t value > t table or 4.563 > 1.998 with a significance level of 0.000 < 0.05. (2) Lifestyle has a negative and significant effect on Financial Management Behavior, this is proven by the calculated t value < t table or -5.063 < 1.998 with a significance level of 0.000 < 0.05. (3) Financial Literacy and Lifestyle simultaneously influence Financial Management Behavior, this is proven by the Fcount value of 22.809 > Ftable 3.15 and a significant value of 0.000 < 0.05.
THE INFLUENCE OF FINANCIAL MANAGEMENT BEHAVIOR ON THE FINANCIAL WELL-BEING OF AID RECIPENTSHOPE FAMILY PROGRAM IN PALETEANG, PINRANG DISTRICT Hakim, Fitriani; Razak, Darmianti; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 3 No 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13189

Abstract

This Research aims to assess the relationship between Financial Management Behavior and Financial Well-Being of recipients of the Family Hope Program assistance in Paleteang District, Pinrang Regency, as well as examining the influence of Financial Management Behavior and Financial Well-Being of recipients of the Family Hope Program assistance in the same area. Financial Management Behavior includes financial management, financial planning, debt management, and the ability to save. The research method used is quantitative with an associative approach using data collection techniques, namely primary data in the form of questionnaires which are tested using descriptive analysis tests, data quality tests, classical assumption tests, hypothesis tests and simple regression analysis. The results of this research showthat Financial Management Behavior has a positive and significant relationship with the Financial Well-Being of recipients of the Family Hope Program assistance in Paleteang District, Pinrang Regency, as evidenced by the Pearson correlation value of 0.564, meaning that the two variables have a moderate correlation with a positive relationship. Financial Management Behavior influences Financial Well-Being, this is proven by the calculated t value > t table or 6.694 > 1.985 with a significance of 0.00 < 0.05.
THE INFLUENCE OF TAX AVOIDANCE AND PROFIT MANAGEMENT ON THE VALUE OF COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Cahya, Nilam; Semaun, Syahriyah; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 3 No 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13190

Abstract

This research aims to determine the relationship between tax avoidance and earnings management on company value. Tax avoidance is considered a flow of wealth from the government to the company, which should increase the value of the company. This research was conducted to test whether there is an influence of Tax Avoidance and Profit Management on the Company Value of 15 companies that have become constituents of the Indonesian Stock Exchange during 2020-2022. This research uses associative quantitative methods with data collection techniques in the form of documentation using secondary data, and processing using SPSS version 26. The data analysis techniques for this research are classical assumption testing, multiple regression analysis, and hypothesis testing. The research results obtained show 1) Tax avoidance does not partially have a significant influence on company value. This is proven by the t-test carried out, where the calculated t value (0.37) < t table (2.01) and a significant value of 0.71 are obtained. > 0.05. 2) Earnings management has no significant influence on company value. This is proven by the t-test carried out, where the calculated t value was obtained (-0.05) < t table (2.01) and a significant value of 0.93 > 0.05. 3) Simultaneously Tax District, Pinrang Regency, as evidenced by the Pearson correlation value of 0.564, meaning that the two variables have a moderate correlation with a positive relationship. Financial Management Behavior influences Financial Well-Being, this is proven by the calculated t value > t table or 6.694 > 1.985 with a significance of 0.00 < 0.05.
FINANCIAL DISTRESS ANALYSIS WITH ZMIJEWSKI X-SCORE METHOD IN ISLAMIC BANKING COMPANIES (CASE STUDY OF THE INDONESIA STOCK EXCHANGE) Husain; Purnamasari, Rini; Indrayani
Islamic Financial And Accounting Review Vol 3 No 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14957

Abstract

Financial distress or financial difficulty is a situation where the company's financial position has decreased so that the company is unable to meet its short-term debt and long-term debt obligations, so it is necessary to analyze the company's finances in order to see the condition of the company. this study aims to analyze the level of bank health using the zmijewski x-score method at Islamic banks listed on the Indonesia Stock Exchange for the period 2021-2023. This study uses a descriptive quantitative method whose data sources come from secondary data in the form of financial reports of Islamic banks listed on the Indonesia Stock Exchange for 2021- 2023 with a sampling technique using saturated sampling. The results of this study indicate that the health level of Islamic banks on the Indonesia Stock Exchange (IDX) which is analyzed using the zmijeski x-score method for the 2021-2023 period with the zmijewski model which has a cut off value of 0, with assessment criteria if the company's financial distress prediction score is less than 0 (X < 0), then the company is in a non-financial distress or healthy zone. Meanwhile, if the company's financial distress prediction score is more than 0 (X> 0), then the company is predicted to enter the financial distress zone or go bankrupt. In general, the level of bank health during the 3 periods was in a healthy condition (nonfinancial distress). Thus, a good level of bank health reflects a healthy Islamic bank so that it can be considered capable of dealing with significant negative influences from business conditions and other factors.
THE EFFECT OF ACCOUNTABILITY AND TRANSPARENCY ON THE EFFECTIVENESS OF PAREPARE SHARIA STATE SAVINGS BANK Humeirah, Zahra; Purnamasari, Rini; Nur, Sri Wahyuni
Islamic Financial And Accounting Review Vol 3 No 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14960

Abstract

Bank Tabungan Negara Syariah Parepare faces the problem of lack of transparency and accountability. Customers complain about the lack of disclosure of information related to products, services, and financial conditions. In addition, unclear reports indicate the weak accountability of banks in fund management in accordance with sharia principles. The problems raised in this study are based on the lack of transparency and accountability in the management of funds and information to customers, which has an impact on declining trust and service effectiveness. This study aims to determine the Influence of Accountability and Transparency on the Effectiveness of the Parepare Sharia State Savings Bank (BTN). This study uses a field research approach with a quantitative method. The research data was obtained from the results of questionnaires and observations. The research sample was 100 customers of the Parepare Syariah State Savings Bank using the slovin technique. The data analysis technique used is quantitative analysis using SPSS. The results of the study showed that the multiple linear regression test was known to have a sig value for the Accountability variable of 0.009<0.05, and the Transparency variable was 0.024<0.05, meaning that Accountability and Transparency had an effect on the effectiveness of the Parepare Sharia State Savings Bank. So it can be concluded that H1 and H2 are accepted, the results of the analysis show that the two independent variables together have a significant effect on effectiveness with a calculated F value of 10.371 and a significance value of 0.000<0.05, then it can be concluded that H3 is accepted. The test of the determination coefficient (R2) X1,X2 and Y was 18.1% while the remaining 81.9% was explained by other variables outside this model.
TREATMENT OF HUMAN RESOURCES ACCOUNTING AT PT.POS INDONESIA Rahim, Rahmatika; Semaun, Syahriyah; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 4 No 1 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i1.15564

Abstract

This research is motivated by the importance of the role of human resources in company operations and the need for proper accounting records of related costs. PT Pos Indonesia as a state-owned company engaged in logistics and financial services has complexities in human resource management. The purpose of this study is to find out how accounting treats human resource costs and how they are recognized in the company's financial system, especially in PT Pos Indonesia Parepare Branch. This research method is classified as a qualitative research method, meaning that this research seeks to describe, record, analyze, and explain what is researched through observation, interviews, and documentation research. This research approach is a case study, the type of research carried out is Field Research (field research). The results of the study show that the accounting treatment of human resources at PT Pos Indonesia is carried out through recording costs as an expense in the income statement. The Company does not recognize human resources as assets in its financial statements, but manages them strategically through periodic performance appraisal policies, online training through internal applications, and AKHLAK value-based work discipline development. Thus, the approach used is expense-based, but the company still views HR as an important factor in operational success. Although PT Pos Indonesia is not an Islamic financial institution, in practice it still pays attention to the principles of sharia principles, such as transparency, fairness, and the separation of social funds from the company's operational funds. These values are in line with the principles of sharia accounting as contained in the QS. Al-Baqarah verse 282 which emphasizes the importance of recording and justice in muamalah. Thus, human resource accounting at PT Pos Indonesia demonstrates the integration between professional practice and ethical values in Islam.
Co-Authors Andi Ayu Frihatni Cahya, Nilam Damirah Farmasita Budiastuti, Rizky Hakim, Fitriani Humaira Fadhilah Humeirah, Zahra Husain Ibrahim, Hasmiene Diocolano Indrayani Maksum Radji Muslimin, Muh. Fahri Mutiah, Miftahul Nanang Yunarto Nur , Sri Wahyuni Nur, Sri Wahyuni Rahim, Rahmatika Rahmayanti, Riska Razak, Darmianti Reswandaru, Uud Nourma Rismala Rismala, Rismala Rukiah S, Mirna Syahriyah Semaun, Syahriyah