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All Journal Jurnal Aktiva : Riset Akutansi dan Keuangan Banco: Jurnal Manajemen dan Perbankan Syariah Jurnal Bisnis dan Kewirausahaan Islamic Financial And Accounting Review
Rismala
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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ADAPTABILITY OF THE ACCOUNTANT PROFESSION: MENGGALI MAKNAKEBERADAAN PROFESI AKUNTAN DALAM MENAVIGASI TANTANGAN DAN MEMPERTAHANKAN RELEVANSI DI ERA TRANSFORMASI DIGITAL Eka Putra, Moh. Rizqy; Sukma Wati, Nur; Husain, Saddan; Rismala
Jurnal Bisnis dan Kewirausahaan Vol. 13 No. 1 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v13i1.4517

Abstract

This research aims to analyze the roles and functions of accountants and auditors in the context of the digital transformation era, including the challenges and opportunities they face. The research method employed is qualitative descriptive. The findings indicate that the role of the accounting profession in addressing challenges and leveraging opportunities in the digital transformation era is crucial. Accountants not only serve as conventional "bean-counters" but also as business partners providing interpretation and recommendations for strategic decision-making. Despite technological advancements such as automation and artificial intelligence posing threats to traditional accountant roles, they also present new opportunities for expanding roles as analysts and strategic advisors. To remain relevant and make significant contributions in the digital transformation era, accountants need to develop a strategic approach encompassing holistic business understanding, mastery of technological implementation, and the ability to generate greater strategic value. By adopting these strategies, accountants can sustain the relevance of their profession and make significant contributions in the digital transformation era
FINTECH dan Akseptabilitasnya terhadap UMKM Rini Purnamasari; Rismala
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 3 (2024): Oktober 2024
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v6i3.245

Abstract

Artikel ini bertujuan untuk mendiskusikan keberadaan Fintech dalam menunjang kinerja UMKM. Dengan menggunakan metode studi literatur dan merujuk pada berbagai sumber yang relevan, penelitian menemukan bahwa kehadiran Fintech memberikan manfaat besar bagi UMKM. Fintech tidak hanya memberikan kemudahan dan kecepatan bagi pengguna layanan, tetapi juga menawarkan efisiensi dan keuntungan ekonomis. Bagi penyedia layanan, Fintech mampu mengurangi biaya operasional dan menyederhanakan proses transaksi. Selain sebagai sumber pinjaman modal, Fintech juga berperan dalam proses transaksi dan pengelolaan keuangan UMKM. Meskipun layanan keuangan yang disediakan oleh Fintech Syariah dan konvensional memiliki tujuan yang sama, namun akad pembiayaan Fintech Syariah harus mematuhi prinsip syariat Islam. Dengan demikian, kinerja keuangan UMKM dapat meningkat dengan lebih cepat, mudah, dan efisien, sambil tetap mematuhi prinsip-prinsip syariah. Tiga prinsip syariat yang harus dipatuhi adalah larangan terhadap maisir (bertaruh), garar (ketidakpastian), dan riba (bunga melebihi ketentuan yang ditetapkan). Akad pada pembiayaan syariah juga harus digunakan untuk tujuan tertentu agar sesuai dengan prinsip syariah.
Syariah-Compliant Fintech in Banking: Bridging Financial Gaps in Indonesia and the Philippines Purnamasari, Rini; Rismala; Ibrahim, Hasmiene Diocolano
BANCO: Jurnal Manajemen dan Perbankan Syariah Vol 6 No 2 (2024): Banco: Jurnal Manajemen dan Perbankan Syariah
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/banco.v6i2.9512

Abstract

Purpose – This study aims to explore the role of Sharia-compliant Fintech in addressing financial and cultural gaps in Indonesia and the Philippines Method – Utilizing a mixed-methods approach, the research integrates qualitative interviews and focus group discussions with quantitative surveys analyzed using Structural Equation Modeling (SEM) Findings – The findings reveal that Indonesia’s advanced regulatory framework and market maturity enable robust adoption of Sharia-compliant Fintech, enhancing financial inclusion for underserved communities. In contrast, the Philippines, particularly the BARMM region, demonstrates untapped potential hindered by limited infrastructure and regulatory gaps. Practical implications – Practical implications include the need for policymakers to develop comprehensive regulations, financial institutions to build trust, and technology innovators to design culturally aligned solutions Originality/value – comparative analysis of Sharia-compliant Fintech adoption in two socio-religiously distinct countries, providing actionable insights for scaling culturally sensitive financial technologies across Southeast Asia
THE EFFECT OF FINANCIAL LEVERAGE ON PROFITABILITY SHARIA LIFE INSURANCE COMPANY Wahyuni; Hamid, Abdul; Rismala
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.v2i1.5445

Abstract

The purpose of this study is to determine the effect of Financial Leverage on the Profitability of Jasa Mitra Abadi Tbk Sharia Life Insurance Company on the Indonesia Stock Exchange. This study uses Debt to Asset Ratio and Debt to Equity Ratio as indicators in measuring Financial Leverage and Return On Equity indicators in measuring Profitability. This research method is a quantitative associative approach by sampling financial statements in 2018-2021 using documentation techniques in the form of secondary data and data tested using partial tests (t), Chi square tests, determination coefficient tests and nonparametric Correlation tests to test hypotheses. The results obtained in this study in testing the analysis of normally distributed data requirements with a value of 0.136 can be said to be normally distributed. Based on the results of correlation and nonparametric correlation tests , it can be concluded that there is no significant relationship between the Financial Leverage variables consisting of Debt to Asset Ratio and Debt to Equity Ratio to profitability consisting of Return On Equity. Based on the results of the partial test (t), the coefficient of determination of R 2 Obtained an R square value of 0.010 or 10% with a significant value of DAR from the persial test of 0.993 > 0.05 and a DER of 0.983 > 0.05%, it can be concluded that Ho is accepted and Ha is rejected which means that there is no relationship between Financial Leverage to Profitability. Therefore, it can be concluded that variable X does not have a significant effect on variable Y. While the Chi Square result obtained a significant value of 0.238 > 0.05, it can be concluded that there is no influence between the Financial Leverage variable on profitability.
THE INFLUENCE OF AUDITOR ETHICS ON AUDIT QUALITY IN PINRANG DISTRICT INSPECTORATE OFFICE Sarmila S; Rismala; Indrayani
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.v2i2.10605

Abstract

Audit quality is defined as the probability of an Auditor determining and reporting fraud that occurs in the client's accounting system. The higher the audit quality produced by the auditor, the higher the confidence of information users in using financial reports. This research aims to determine the influence of auditor ethics on audit quality at inspectorate offices. This type of research is quantitative research in the form of a questionnaire with uses an exploratory approach using data collection techniques, namely primary in the form of questionnaires and secondary data obtained indirectly which is tested using descriptive statistical analysis tests, validity tests, reliability tests, classical assumption tests, hypothesis tests. The results of this research show that: (1) Auditor integrity partially influences audit quality, this is proven by a significant value of 0.033, which is <0.05. (2) Objectivity partially influences audit quality, this is proven by a significant value of 0.000 where <0.05. (3) Partial competency has no effect on audit quality, this is proven by a significant value of 0.449, which is > 0.05. (4) Auditor confidentiality does not partially influence audit quality, this is proven by a significant value of 0.179, which is > 0.05. (5) The auditor's professional behavior partially influences audit quality, this is proven by a significant value of 0.000, where <0.05. Integrity (X1), Objectivity (X2), Competence (X3), Creativity (X4) and Professional Behavior (X5) simultaneously influence audit quality, this is proven by the F valuecount 47,563 > Ftable2.53 and a significant value of 0.000 <0.05.
LOCAL WISDOM OF SIRI' NA PACCE ON ETHICAL PRACTICES OF THE ACCOUNTING PROFESSION AT THE NURUDDIN TEMAPPA MOSQUE KEC. SUPPA Fania, Fira; Hamid, Abdul; Rismala
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.v1i2.10654

Abstract

The Siri' Na Pacce culture related to accounting is called Cultural Accounting. Siri' Na Pacce is a form of self-esteem and a high sense of shame. This is used as unity or solidarity among the Bugis, Makassar, Mandar and Toraja ethnic communities and as a guideline in daily life and good behavior for individuals and their environment. The aims of this research are:to find out the cultural values ​​of Siri' Na Pacce among the administrators of the Nuruddin Temappa Mosque and ethical accounting practices in financial management carried out by the financial administrators of the Nuruddin Temappa Mosque. This research includes descriptive qualitative research using a phonomenological approach in collecting data using observation, documentation and interviews. The interview method is used to strengthen and deepen the study of the object under study. The focus of this research is on the Siri' Na Pacce culture and financial reporting of the Nuruddin Temappa Mosque, Suppa District, based on sharia accounting principles. Research results show that (1) The Siri' Na Pacce culture of the Temappa people dominates under the name Siri Na Pacce, or what they often call Akkasirikennga, and the Siri' Na Pacce culture which is associated with three valuesculture, namely; first, Ethical Values ​​where a person is taught to maintain self-respect and dignity as a native Bugis. Secondly, Aesthetic Value, a person's feeling of love for himself and not making mistakes that could make him humiliated or lowering his self-esteem, and thirdly, this Moral Value, if someone lowers their self-esteem they will not remain silent because it is called Siri' Na Pacce that they must defend their honor and dignity. (2) Accounting Ethics Practices are divided into 3 things, namely; Transparency, Honesty and Justice where the Takmir of the Temappa Mosque, in reporting the mosque's finances, carries out transparency (openness) by announcing the amount of the mosque's balance every time there is income and expenditure to the public so that there is no dishonesty in recording financial reports. The Temappa people always prioritize justice because to the highest degree a person can be, if they have made a fatal mistake, they will receive the treatment they should receive.
Co-Authors Abdul Hamid Eka Putra, Moh. Rizqy Fania, Fira Husain, Saddan Ibrahim, Hasmiene Diocolano Indrayani Rini Purnamasari Rini Purnamasari, Rini Sarmila S Sukma Wati, Nur WAHYUNI