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

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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 Humeirah, Zahra Husain Ibrahim, Hasmiene Diocolano Indrayani Maksum Radji Muslimin, Muh. Fahri Mutiah, Miftahul Nur , Sri Wahyuni Nur, Sri Wahyuni Rahim, Rahmatika Rahmayanti, Riska Razak, Darmianti Rismala Rismala, Rismala Rukiah S, Mirna Syahriyah Semaun