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All Journal JURNAL RISET AKUNTANSI DAN AUDITING The Indonesian Accounting Review Quantitative Economics and Management Studies Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Balance : Jurnal Akuntansi dan Manajemen Maqrizi : Journal of Economics and Islamic Economics Jurnal Akuntansi Manado (JAIM) Jurnal Penelitian Pendidikan Indonesia International Journal of Islamic Business and Economics (IJIBEC)
Karundeng, Frandy Efraim Fritz
Universitas Negeri Manado
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Mathematics Social Sciences Other

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Relevansi Nilai Pengukuran Nilai Wajar Aset Non-Keuangan Pratiwi, Ananta Dian; Karundeng, Frandy E. F.
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 1 (2023): April 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i1.270

Abstract

Informasi akuntansi dalam laporan keuangan merupakan salah satu informasi yang dibutuhkan oleh investor dalam pengambilan keputusan. Reaksi investor atas pengumuman informasi akuntansi menunjukkan tingkat relevansi nilai informasi akuntansi. Penelitian ini bertujuan untuk menguji relevansi nilai informasi akuntansi melalui laba, nilai buku ekuitas, dan pengukuran nilai wajar aset non-keuangan. Penelitian menggunakan sampel 18 perusahaan terdaftar dalam indeks LQ45 di Bursa Efek Indonesia (BEI) selama tahun 2019-2022. Regresi linier berganda digunakan sebagai alat analisis untuk menguji hubungan antara variabel penelitian. Hasil penelitian menunjukkan bahwa laba, nilai buku ekuitas dan pengukuran nilai wajar aset non-keuangan memiliki relevansi nilai. Penelitian ini memberikan bukti empiris bahwa laba dan nilai buku ekuitas dan pengukuran nilai wajar aset non-keuangan merupakan informasi yang bermanfaat bagi investor dalam pengambilan keputusan. Accounting information in financial statements is one of the information needed by investors in decision-making. Investor reaction to the announcement of accounting information indicates the degree of relevance of the value of accounting information. This study aims to examine the relevance of the value of accounting information through profit, book value of equity, and measurement of fair value of non-financial assets. The study used a sample of 18 companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) in 2019-2022. Multiple linear regression is used as an analytical tool to test relationships between research variables. The results showed that profit, book value of equity and measurement of fair value of non-financial assets have value relevance. This research provides empirical evidence that profits, book value of equities and fair value measurements of non-financial assets are useful information for investors in decision-making.
Internal and External Drivers of Ijon Transactions in Clove Farming: Evidence From Kotabunan Village, East Bolaang Mongondow Mokobombang, M.Alfa Riski; Karundeng, Frandy Efraim Fritz
Maqrizi: Journal of Economics and Islamic Economics Vol 5 No 2 (2025): Maqrizi : Journal of Economics and Islamic Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/maqrizi.v5i2.1813

Abstract

This study aims to analyze the internal and external factors behind the practice of buying and selling transactions of the ijon system in clove farmers in Kotabunan Village, East Bolaang Mongondow Regency. The research uses a qualitative approach with a field descriptive method. Data was collected through direct observation, structured interviews with farmers, permit buyers, and village officials, as well as supporting documentation. Data analysis is carried out through the stages of data reduction, data presentation, and conclusion. The results of the study show that the buying and selling practice of the permit system is influenced by two main groups of factors. Internal factors include the urgent need to meet basic needs, farmers' dependence on permit buyers, the desire to make quick profits, and low Islamic financial literacy. Meanwhile, external factors include hereditary transaction culture, the influence of reference groups such as middlemen and fellow farmers, and uncertainty about clove prices in the market. The ijon system was chosen as a strategy to survive price fluctuations and the risk of harvest costs, even though in fiqh muamalah, it contains elements of gharar due to the uncertainty of the transaction object. This study concludes that Ijon practices are not solely driven by individual economic motives, but also by strengthened social and cultural structures at the community level. Therefore, this study recommends strengthening Islamic financial literacy, providing alternative access to capital, and community-based institutional interventions to reduce farmers' dependence on the ijon system and improve rural economic justice.
The Role of Sharia-Compliant KUR Super Micro Financing in Enhancing MSME Income and Business Development: A Case Study from Bank Syariah Indonesia Radlyah Hasan Jan; Miranda Suhardi Usman; Fitria Ayu Lestari Niu; Frandy Efraim Fritz Karundeng
International Journal of Islamic Business and Economics (IJIBEC) Vol 9 No 1 (2025): Volume 9 Nomor 1 Tahun 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v9i1.12204

Abstract

This study aims to evaluate the impact of the KUR Super Micro program on the income of MSEMs financed by Bank Syariah Indonesia Mantos Branch, with a focus on financial inclusion through Sharia-compliant models. It employs a qualitative case study approach, involving detailed interviews with five MSME entrepreneurs and BSI financing officers, direct observations, and document reviews. The findings reveal that before financing, most MSMEs earn IDR 2-3 million monthly; the income increases to IDR 3-6 million after receiving KUR Super Micro Funding. This rise is linked to better inventory management, upgraded equipment, and operational efficiency. All informants repay financing comfortably, with business growth leading to job creation and improved customer satisfaction. The results highlight the KUR Super Micro as a vital tool for empowering MSMEs economically and socially while endorsing Sharia-compliant financial inclusion, suggesting policymakers should continue and expand such financing programs to stimulate entrepreneurship and economic development.
Do the competencies of tax accounting students meet the skills required in the Industry 4.0 era? Frida Magda Sumual; Frandy Efraim Fritz Karundeng
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.4269

Abstract

In this Industry 4.0 era, many college graduates are unemployed because they do not have the competencies that suit the company’s needs. In addition, companies in the Industry 4.0 era also require workers to master the internet and technology because in this era all company business operations are automated. The accounting profession, including the tax accounting profession, has also adapted to developments in technology and the internet in carrying out its duties. Accounting students are required to be able to adapt their taxation capabilities and digital skills to the needs of companies in the Industry 4.0 era. This research is descriptive qualitative research with secondary data sourced from various literature, especially job vacancy advertisements, and primary data in the form of interviews with accounting students. The results of the analysis show that companies in the Industry 4.0 era require students to master basic skills in taxation, especially those related to Income Tax, digital tax applications issued by the Directorate General of Taxes, and data processing applications, such as Ms. Excel, and accounting applications, for example Accurate and Odoo. In general, the accounting study program curriculum is in line with company needs, but there needs to be more training programs for tax practices and accounting computer applications.
Co-Authors Elni Usoh Fitria Ayu Lestari Niu Frida Magda Sumual Herman Karamoy Jacqueline Vania Wardhani Jenny Nancy Kaligis Joulanda A. M. Rawis Julia Griezela Bertha Kamodi Luky Patricia Widianingsih Meidy Santje Selvy Kantohe Miranda Suhardi Usman Mokobombang, M.Alfa Riski Nangoi, Grace B Olviane Olke Sumampouw Palit, Seisy Elvira Pratiwi, Ananta Dian Pricilia Joice Pesak Radlyah Hasan Jan Tesalonika Sefanya Pinontoan Tumbelaka, Steven Set Xaverius