Garuda - Garba Rujukan Digital

ANALSIS PENERAPAN PSAK 106 TENTANG PEMBIAYAAN MUSYARAKAH PADA PT BRI SYARIAH KCP PALOPO Rozita Sary Kasman; Antong; Indra Kusdarianto
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 1 (2023): January
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i1.5

ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan perlakuan akuntansi mengenai pengakuan, pengukuran, penyajian, dan pengungkapan pembiayaan musyarakah dengan PSAK 106 pada PT BRI Syariah KCP Palopo. Data yang digunakan dalam penelitian ini adalah data primer. Penelitian ini merupakan jenis penelitian kuantitatif deskriptif dengan menggunakan metode analisis komparatif. Penelitian ini dilakukan selama 2 bulan yakni pada bulan September sampai bulan oktober. tekhnik pengumpulan data yang digunakan adalah melalui kuesioner, dokumentasi, dan studi pustaka. Hasil penelitian ini menunjukkan bahwa PT BRI Syariah KCP Palopo menerapkan pembiayaan musyarakah sudah sesuai dengan PSAK 106 yang meliputi perlakuan akuntansi yaitu pengakuan, pengukuran, penyajian, dan pengungkapan. ABSTRACT This study aims to determine the application of musyarakah financing regarding the recognition, measurement, presentation, and disclosure of musyarakah financing with PSAK 106 at PT BRI Syariah KCP Palopo. The data used in this research is primary data. This research is a descriptive quantitative research using comparative analysis method. This research was conducted for 2 months, namely from September to October. The data collection techniques used were questionnaires, documentation, and studies references. The results of this study indicate that PT BRI Syariah KCP Palopo implements musyarakah financing in accordance with PSAK 106 which includes accounting treatment, namely recognition, and disclosure

KONSEP HARGA POKOK BARANG LELANG JAMINAN DALAM PERSPEKTIF SYARIAH: (Studi Kasus pada PT. Pegadaian Syariah Cabang Luwu) Heriyanti; Antong
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 2 (2023): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i2.10

ABSTRAK Saat masyarakat membutuhkan uang tunai, pilihan transaksi yang digunakan oleh masyarakat yang sering menghadapi masalah ini adalah dengan mengagunkan barang-barang berharganya. Penelitian ini bertujuan untuk mengetahui konsep harga pokok barang jaminan lelang pada pegadaian syariah yang diterapkan di PT. Pegadaian Syariah Cabang Luwu dan mekanisme penetapan harga pokok lelang barang jaminan pada pegadaian syariah yang diterapkan di PT. Pegadaian Syariah Cabang Luwu. Penelitian ini merupakan jenis penelitian lapangan (field research). Pengumpulan data dilakukan dengan melakukan wawancara kepada informan penelitian yang terdiri dari Pimpinan Cabang, karyawan dan nasabah di PT. Pegadaian Syariah Cabang Luwu. Hasil penelitian menunjukkan bahwa penerapan konsep harga lelang pada PT. Pegadaian Syariah Cabang Luwu telah menggunakan prinsip syariah, dimana jika barang jaminan nasabah telah jatuh tempo pihak pegadaian memberitahukan kepada nasabah bahwa barang jaminan tersebut telah jatuh tempo dan akan dilelang dan dalam proses pelelangan ini pihak pegadaian juga melakukan survei terlebih dahulu ke pasar setempat dan pusat pasar setempat serta melakukan penaksiran ulang agar tidak terjadi penzaliman sehingga dapat merugikan salah satu pihak dan menguntungkan pihak lain. ABSTRACT When people need cash, the transaction option used by people who often face this problem is to pledge their valuables. The study aims to determine the concept of the cost of goods auction collateral in sharia pawnshops applied at PT. Pegadaian Syariah Cabang Luwu and the mechanism for determining the cost of goods auction collateral at the sharia pawnshop applied at PT. Pegadaian Syariah Cabang Luwu. This research is a type of field research (field research). Data collection was carried out by conducting interviews with research informants consisting of Branch Managers, employees and customers at PT. Pegadaian Syariah Cabang Luwu. The results of the study show that the application of the concept of auction price at PT. Pegadaian Syariah Cabang Luwu has used sharia principles, where if the customer's collateral has matured the pawnshop informs the customer that the collateral is due and will be auctioned and in this auction process the pawnshop also conducts a survey first to the local market and the local market center and conduct a re-assessment so as not to cause oppression so that it can harm one party and benefit the other party.

The Role of Financial Performance in Going Concern Audit Opinions Riyanti; Antong; Rahmawati; Halim Usman; Sri Wahyuny Mustafa
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/3mqbgy15

This study investigates the impact of company size, profitability, liquidity, and company growth on the issuance of going concern audit opinions for manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The research utilizes a sample of 33 manufacturing companies observed over a five-year period, resulting in a total of 165 data points. Logistic regression analysis with panel data is employed to assess the relationship between these variables and going concern audit opinions. The findings indicate that company size and company growth have a negative but statistically insignificant influence on going concern audit opinions. This suggests that these factors do not substantially contribute to the likelihood of receiving a going concern opinion. Conversely, profitability and liquidity exhibit a positive and significant impact on going concern audit opinions. This highlights that higher profitability and liquidity enhance a company's ability to continue its operations, reducing the auditors' concerns about its viability. These results provide valuable insights for stakeholders, including auditors and management, emphasizing the importance of financial performance metrics in determining going concern status. Future studies could explore other factors, such as corporate governance and external economic conditions, to provide a more comprehensive understanding of determinants influencing going concern audit opinions.

PERAN NILAI-NILAI AL ISLAM DAN KEMUHAMMADIYAHAN DALAM PENCEGAHAN FRAUD PADA AMAL USAHA MUHAMMADIYAH KOTA PALOPO AMRAN, HIKMAL; Antong; Rahmawati
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze the role of Al-Islam and Kemuhammadiyahan (AIK) values, which include Ash-Shiddiq (honesty), Al-Iltizam (commitment), and Amanah (responsibility), in preventing fraud within Muhammadiyah Business Enterprises (AUM) in Palopo City. Using a quantitative approach, the research employed a survey method with questionnaires distributed to 50 respondents selected through purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results show that the three independent variables—Ash-Shiddiq, Al-Iltizam, and Amanah—positively and significantly influence fraud prevention. Ash-Shiddiq contributes by fostering a culture of honesty that enhances transparency and reduces the rationalization of fraudulent acts. Al-Iltizam strengthens commitment to sharia principles and organizational ethics, thereby minimizing opportunities for fraud. Meanwhile, Amanah instills a strong sense of moral responsibility, helping individuals reduce the pressure to commit fraud. This study supports the Fraud Triangle theory by demonstrating that AIK values can effectively mitigate the main elements of fraud: pressure, opportunity, and rationalization. The implications of this research emphasize the importance of strengthening religious values within organizations, coupled with robust internal control systems, to create an anti-fraud culture. This study recommends regular training, strict supervision, and the implementation of AIK-based anti-fraud policies to support the sustainability of AUM as an organization with integrity. Keywords: Al-Islam and Kemuhammadiyahan, Ash-Shiddiq, Al-Iltizam, Amanah, Fraud Prevention.

Pengaruh Financial Anxiety, Literasi keuangan dan Self-control Terhadap Pengambilan Keputusan Keuangan Regina Putri , A. Ananta; Antong; Sultan
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/24cv4196

Tujuan dari penelitian ini adalah untuk mengkaji bagaimana Financial Anxiety, literasi keuangan, dan Self-control mempengaruhi pengambilan keputusan keuangan di kalangan warga Kota Palopo.Dengan menggunakan pendekatan kuantitatif, data dikumpulkan melalui survei online yang melibatkan 80 responden berusia 18-35 tahun, dengan gaji bulanan kurang dari 10 juta rupiah dan tingkat pendidikan minimal SMA. Untuk analisis data, regresi linier berganda digunakan untuk menilai peran setiap variabel dalam pengambilan keputusan keuangan Temuan menunjukkan bahwa Self-control dan literasi keuangan secara signifikan meningkatkan pengambilan keputusan keuangan sementara kecemasan keuangan tidak memiliki dampak yang signifikan. Hasil ini menekankan betapa pentingnya pengendalian diri dan literasi keuangan untuk meningkatkan standar pengambilan keputusan keuangan. Temuan ini menyoroti pentingnya literasi keuangan dan pengendalian diri dalam meningkatkan kualitas pengambilan keputusan keuangan. Oleh karena itu, program untuk meningkatkan literasi keuangan dan pelatihan pengendalian diri direkomendasikan sebagai langkah strategis untuk mendukung pengambilan keputusan keuangan yang lebih bijaksana di masyarakat. Penelitian lebih lanjut diharapkan dapat memperluas ruang lingkup dan jumlah penelitian Responden juga memperhitungkan faktor-faktor tambahan yang dapat mempengaruhi hubungan antara kepedulian keuangan dan pengambilan keputusan keuangan, seperti tingkat pendapatan dan dukungan sosial.

Sustainability Accounting in Developing Countries: Trends and Patterns in ESG Research (2015–2025) Abid Ramadhan; Putri Dewintari; Antong; Halim Usman
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/kde8fe90

This study aims to identify and analyze the development and trends in sustainability accounting research, particularly in the context of Environmental, Social, and Governance (ESG) issues within developing countries during the period from 2015 to 2025. By applying a bibliometric approach, this research utilizes secondary data sourced from reputable databases and processed using VOSviewer software to map the landscape of academic publications. The analysis includes publication volume, co-authorship networks, country collaborations, and keyword co-occurrence. The results indicate a significant increase in ESG-related studies, with China emerging as the leading contributor, followed by India and South Africa. Key research themes that have frequently appeared include ESG disclosures, corporate performance, climate change, renewable energy, and gender diversity in governance. These findings highlight both the progress and the existing gaps in ESG accounting research across developing nations. The study offers valuable insights for researchers, educators, and policymakers to better understand the dynamics of ESG integration in accounting practices and to guide future research directions in the field of sustainability accounting.

The Influence of the Level of Financial Literacy of Village Officials on the Financial Performance of Villages in the Sub-district South Ponrang, Luwu Regency Peri Herdiansyah; Goso; Antong
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7537

This study aims to analyze the impact of financial literacy of village officials, focusing on financial knowledge, financial behavior, and financial attitudes, on the financial performance of villages in Ponrang Selatan District, Luwu Regency. The research design used is quantitative with a survey approach. Data were obtained through the distribution of questionnaires to 60 village officials responsible for managing the finances of their respective villages. The data analysis method used is multiple linear regression. The results show that the financial literacy of village officials, which includes financial knowledge, behavior, and attitudes, both partially and simultaneously, has a positive and significant impact on the financial performance of villages in South Ponrang. Therefore, it is recommended that local governments enhance financial literacy training for village officials. Future research could explore other factors influencing village financial performance and the long-term impact of improving financial literacy.

The Influence Of Perception, Motivation And Financial Rewards On Accounting Students' Career Interest In Become Public Accountants Eldad; Antong; Usman, Halim
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7722

This study aims to determine the influence of perception, career motivation, and financial rewards on accounting students' career interest in becoming Public Accountants at the University of Muhammadiyah Palopo. This study uses a quantitative method to analyze the relationship between the independent and dependent variables. The sampling technique uses the Slovin formula. The results show that career motivation and financial rewards have a significant effect on accounting students' career interest in becoming Public Accountants, while perception does not have a significant effect on accounting students' career interest in becoming Public Accountants. These findings indicate that motivational factors and financial incentives play an important role in attracting accounting students' career interest in becoming Public Accountants. This study provides insights that can be used in developing educational strategies and policies for the accounting profession, particularly in shaping students' interest in the Public Accounting profession.

The Role Of Sharia Fintech In Supporting Sustainable Finance In Islamic Banks In Palopo Fajrullah; Rahmawati; Antong
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 7 No. 2 (2025)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v7i2.335.234-251

This study aims to evaluate the extent to which Sharia-based financial technology (fintech) services influence financial sustainability in Islamic banking institutions within Palopo City. The focus is on three key services: Sharia peer-to-peer lending, Sharia crowdfunding, and Sharia e-wallet. A quantitative approach was employed using purposive sampling, involving 50 employees from three selected Islamic banks. Data were collected via questionnaires and analyzed using SPSS version 25. The statistical analysis reveals that all three fintech services significantly impact sustainable finance. Sharia P2P Lending has a t-value of 3.015 (p = 0.004), Sharia Crowdfunding 2.032 (p = 0.048), and Sharia E-Wallet 2.850 (p = 0.007). Simultaneously, the variables influence sustainable finance with an F-value of 33.304 and a significance level of 0.001. These findings confirm that synergy between fintech and Islamic principles enhances operational efficiency, transparency, and inclusive financial access. The practical implication is that Islamic banks should maximize Sharia fintech to support transactions and financing in line with sustainability goals. Academically, this study contributes to the discourse on digital Islamic finance and can serve as a reference for policymakers aiming to strengthen the foundations of sustainable finance through Sharia-compliant technological innovation. This study also fills a gap in the literature by providing empirical insights at the local level, which is often overlooked in broader analyses. The results highlight the importance of local institutional readiness and literacy in determining the success of Sharia fintech adoption. Future research is encouraged to incorporate customer perspectives and expand geographically to improve generalizability

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search