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All Journal Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies Jurnal Riset Akuntansi dan Bisnis EDUTECH: Jurnal Ilmu Pendidikan dan Ilmu Sosial MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Pajak IJBE (Integrated Journal of Business and Economics) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum JURNAL MUTIARA AKUNTANSI International Journal of Business Economics (IJBE) Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Reglement & Society (IJRS) Proceeding International Seminar of Islamic Studies International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Economic, Technology and Social Sciences (Injects) Kajian Akuntansi
Irfan, Irfan
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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A Fiqh Reconstruction in Company Zakat Accounting Irfan Irfan; Muhyarsyah Muhyarsyah
Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies Vol 16, No 2: December 2020
Publisher : Fakultas Agama Islam Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/AIIJIS.2020.0120.175-208

Abstract

The paper aims to explore the concept of the company from the aspects of Islamic law (fiqh) and sharia, as the basis in determining the company as muzakki, thus raising the legal obligation for companies to pay zakat through the zakat accounting calculation method. This study is designed to reconstruct the concepts of fiqh and sharia in muamalah (economic) activities within the framework of aqidah, sharia and akhlak through ijtihad. The research uses qualitative analysis, through a literature study approach by exploring various classical and contemporary sources. This paper found that the company is synonymous as syirkah on the basis of syakhshiyyah i’tibariyyah (spiritual entity) or syakhshiyyah hukmiyyah, referred to as al-dhimmah, that is, inherent traits of humans, as expert al-form (the right to receive) and syahhshiyyah al-ada (the right to fulfill responsibilities). So, the company as the subject of zakat has an obligation to pay zakat based on five principles inherent in the company as muzakki. The calculations are carried out by using the company zakat accounting method based on established standards (AAOIFI), (MASB), and (IAI). The determination of companies as subjects of zakat, which has the obligation to pay zakat, certainly has positive implications for the realization of a fair and equitable distribution of wealth, as well as the emergence of corporate social responsibility (collectively) and the responsibility of a Muslim (individually) in realizing his worship. to Allah SWT, an increase in community welfare can be achieved.
Determinan Audit Report Lag Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating Pada Perusahaan Go Public Sektor Pertambangan Terdaftar Di Bei Periode 2014-2018 Aulia Rahman Harahap; Irfan Irfan; Mayasari Mayasari; Nancy Mayriski Siregar
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1996

Abstract

The purpose of the study was to examine the effect of audit committee size, auditor tenure and KAP size on audit report lag with industry specialization auditors as moderating variables in publicly listed mining sector companies on the IDX. This research is a quantitative research using secondary data that is accessed from the website of the mining sector company. This study uses the criteria to determine the research sample, amounting to 31 companies. The method of analysis used logistic regression and residual test which was processed with SPSS. The results of the study: 1) the size of the audit committee has no effect on audit report lag; 2) audit tenure has no effect on audit report lag; 3) KAP size has an effect on audit report lag; 4) all independent variables simultaneously affect the audit report lag; 5) the moderating variable cannot moderate the effect of the independent variable on audit report lag.
Fungsi Hakam Dalam Menyelesaikan Sengketa Rumah Tangga (Syiqaq) Dalam Peradilan Agama Irfan Irfan
EDUTECH Vol 4, No 1 (2018): EduTech: Jurnal Ilmu Pendidikan dan Ilmu Sosial
Publisher : EduTech: Jurnal Ilmu Pendidikan dan Ilmu Sosial

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.484 KB) | DOI: 10.30596/edutech.v4i1.1888

Abstract

Perjalanan kehidupan rumah tangga tidak selamanya berjalan mulus, dan tidak selamanya suami istri dapat mempertahankan keutuhan rumah tangganya. Ketika perkawinan (rumah tangga) timbul suatu konflik atau pertengkaran yang dapat membahayakan keutuhan sebuah keluarga (syiqaq), maka angkatlah penengah diantara mereka atau hakam guna mendamaikannya. Pegangkatan hakam, ialah mengutus juru damai yang disebut hakam dari pihak keluarga perempuan dan pihak keluarga laki-laki untuk mendamaikan persengketaan atau perselisihan suami istri itu. Hakam semaksimal mungkin berusaha untuk mendamaikan suami istri itu, apabila tidak berhasil maka hakam boleh membuat suatu kesimpulan bahwa kedua belah pihak sulit untuk didamaikan.Fungsi hakam dalam menyelesaikan sengketa rumah tangga (syiqaq) dalam Peradilan Agama, hanya dengan alasan syiqaq maka hakam itu ada dan diangkat. Karena syiqaq ialah adanya perselisihan dan pertengkaran secara terus menerus antara suami  istri. Syiqaq diatur dalam Pasal 76 ayat (1) Undang-Undang Nomor 50 Tahun 2009 tentang Perubahan Kedua atas Undang-Undang Nomor 7 Tahun 1989 Tentang Peradilan Agama. Fungsi hakam selaku juru damai dalam penyelesaian sengketa perceraian hanya sebatas memberikan usulan pendapat dan pertimbangan dari hasil yang telah dilakukan, kepada hakim, hakam tidak memiliki kewenangan untuk menceraikan.Kata Kunci: Fungsi, Hakam, Sengketa, Rumah Tangga
Pengaruh Pengalaman dan Independensi terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderating Pada Kantor Akuntan Publik Kota Medan Maisyarah Salsabila; Widia Astuty; Irfan Irfan
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/9455

Abstract

This study aims to examine and analyze whether there is an effect of experience, independence, time pressure, and audit fees on audit quality as moderated by auditor ethics. This type of research is descriptive quantitative with an associative approach. This research was conducted using documentation and survey methods by distributing questionnaires to external auditors who work at the Public Accounting Firm in Medan. The sampling technique used stratified random sampling with the Slovin formula as many as 69 respondents. Data were analyzed using structural equation model partial least square (SEM-PLS). The results of this study indicate that experience has an effect on audit quality. However, independence has no effect on audit quality. In addition, this study also found that auditor ethics was able to moderate the effect of experience and independence on audit quality. For this reason, it is hoped that auditors will continue to improve the quality of good audits, public accountants must have sufficient experience and knowledge in their fields by conducting evaluations or sufficient training through formal or informal education and auditors must improve their ability to collect any information needed in the field. making audit decisions where it must be supported by an independent attitude.
The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems Irfan Irfan; Eka Nurmala Sari; Muhyarsyah Muhyarsyah; Siti Irafah
International Journal of Business Economics (IJBE) Vol 1, No 2 (2020): March - August
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v1i2.5912

Abstract

This study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID  has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.
Micro Enterprises Management Based On Islamic Paradigm Syafrida Hani; Azuar Juliandi; Irfan Irfan; , Elizar Sinambela
International Journal Reglement & Society (IJRS) Vol 3, No 3 (2022): September-December
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i3.288

Abstract

This study aims to describe how micro business management is based on the Islamic paradigm. This is related to the Micro Business Strategy to Obtain Allah's Pleasure. The results of the study are expected to contribute to minimizing the problems faced, including limited human resources, capital, low ability to manage finances, lack of innovation and mastery of information technology. the main goal in developing the Islamic economy and in accordance with the objectives of the Islamic maqashid. Likewise with business management in Islam which aims to manage natural resources and all of their contents so that they can be utilized and benefit others, managed and processed properly and not contrary to Islamic law. Business management in Islam should be based on 1) the principle of monotheism and organizational commitment; 2) principles of organizational science and learning; 3) moral principles and personality of members of the organization; 4) principles of worship and work practices; 5) the principle of mardhatillah and performance
THE INFLUENCE OF APPARATUS COMPETENCE, QUALITY OF ACCOUNTING INFORMATION SYSTEM, AND WORKLOAD ON THE PERFORMANCE OF OFFICIALS MAKERS OF KARIMUN DISTRICT GOVERNMENT COMMITMENT WITH INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE Lumanto Lumanto; Bambang Satriawan; Irfan Irfan; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 11 (2022): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i11.63

Abstract

This study aims to see the effect of Apparatus Competence, Quality of Accounting Information Systems, and Workload on the Performance of Commitment Making Officials of the Karimun Regency Government with the Internal Control System as a Moderating Variable. The type of research used is quantitative research. The sampling technique used is non-probability sampling with the saturated sample method (census). The population and sample in this study were allcommitment-making officials (PPK) in all Regional Apparatus Organizations of Karimun Regency, Riau Islands Province. The type of data used is primary data with data collection techniques using questionnaires. The analysis technique used is descriptive statistical analysis, data quality test, outer model test, inner model test, and hypothesis testing. In this study using SPSS version 26 for windows and SmartPLS. The results of this study indicate that: apparatus competence has a positive and insignificant effect on PPK performance with a T-statistical value of 1.418 < 1.96 and a P-value of 0.156 > 0.05, the quality of accounting information systems has a positive and significant effect on PPK performance with a T-statistic value of 3.307 > 1.96 and P-value 0.001 < 0.05,
The Effect of Human Resources Competence and Internal Control System on the Quality of Financial Statements with Organizational Commitment as a Moderating Variable at Three Public Hospitals in Pangkalan Kerinci - Riau Perlaban karo-karo; Irfan Irfan; Zulia Hanum
Enrichment : Journal of Management Vol. 13 No. 1 (2023): April: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i1.1283

Abstract

This study aims to determine the effect of human resource competence and control systems on the quality of financial reports with organizational commitment as a moderating variable. The research method used is quantitative research. The primary data used is data from questionnaires that are measured using a Likert scale. Population in this study were 3 hospitals in Pangkalan Kerinci, Pelalawan Regency, Riau. Determination of the sample was carried out using a purposive sampling method, in order to obtain a sample of 30 respondents. The research data were collected using a questionnaire which was then processed by the F test, t test and MRA test with the help of SPSS (Statistical Program for Social Science) version 22. The results of the study stated that (1) the competence of human resources had on the quality of financial reports, (2) the control system internal has on the quality of financial reports, (3) organizational commitment is unable to moderate the effect of human resource competence on the quality of financial reports, and (4) organizational commitment is unable to moderate the effect of the internal control system on the quality of financial reports.
Internal Auditor Professionalism: Determinants and Its Effect on Behavior Auditor Ethics Novien Rialdy; Maya Sari; Syafrida Hani; Jufrizen Jufrizen; Irfan Irfan
Integrated Journal of Business and Economics (IJBE) Vol 7, No 3 (2023): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v7i3.651

Abstract

This study aims to study the factors that influence the Professionalism and Ethical Behavior of Auditors at BPKP North Sumatra and produce a model of Mediation of Professionalism on the Influence of Moral Intensity and Religiosity on Auditor Ethical Behavior at BPKP North Sumatra. This research is basic (basic research). The strategy employs a quantitative approach. The sample includes all BPKP North Sumatra internal auditors. Using a technique called "saturated sampling," criteria from all internal auditors were used as samples. One hundred forty-three internal auditors were chosen as the final sample. The method used is Partial Least Square (PLS). The results showed that moral intensity has a positive effect on internal auditor professionalism, religiosity has a positive effect on internal auditor professionalism, moral intensity has a positive effect on ethical decision making, religiosity has a positive effect on ethical decision making, Internal Auditor professionalism has a positive effect on ethical decision making, the moral intensity does not have a significant effect on ethical decision making through Internal Auditor Professionalism and religiosity does not have a significant effect on ethical decision making through Internal Auditor Professionalism
Pengaruh Sistem Informasi Keuangan Daerah dan Kejelasan Sasaran Anggaran Terhadap Kinerja Organisasi Perangkat Daerah dan Komitmen Organisasi Sebagai Variabel Moderating Tatian Sartika Marbun; Eka Nurmala Sari; Irfan Irfan
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 8, No 1 (2024): April 2024
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v8i1.5032

Abstract

This study aims to test and analyze whether the regional financial information sistem and the clarity of budget targets affect the performance of the Regional Apparatus Organization of the Province of North Sumatra with organizational commitment as the moderator variable. This type of research is using an associative approach. The population in the study were staff employees at the Regional Apparatus Organization of North Sumatra Province. Respondents used are staff employees who fall into the category of Head of Division, Secretary, and Expenditure Treasurer with a total of 99 people. This study consists of independent variables of regional financial information sistems and clarity of budget targets with the dependent variable on performance and organizational commitment as moderating variables. The data analysis technique used in this research is descriptive analysis, analysis of Structural Equation Modeling (SEM) based on variance (Partial Least Square). The results showed that; (1) there is an influence of the regional financial information sistem on OPD performance; (2) there is an effect of clarity of budget targets on the performance accountability of OPD; (3) organizational commitment can moderate the influence of regional financial information systems on OPD performance; (4) organizational commitment can moderate the effect of clarity of budget targets on OPD performance
Co-Authors Aulia Rahman Harahap Azuar Juliandi Azuar Juliandi Bakhrul Khair Amal, Bakhrul Khair Bambang Satriawan Eka Nurmala Sari Elizar Sinambela Hasibuan, Ira Maulida Sari Jufrizen Lumanto Lumanto M Firza Alpi Maisyarah Salsabila Maya Sari Maya Sari Maya Sari Muammar Khaddafi Muhyarsyah Muhyarsyah Muhyarsyah, Muhyarsyah Nancy Mayriski Siregar Nasyalia, Cut Novien Rialdy Perlaban karo-karo Siti Irafah Syafrida Hani Tatian Sartika Marbun Widia Astuty Yovi, Muhammad Zulia Hanum