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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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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.
THE INFLUENCE OF ARTIFICIAL INTELLIGENCE (AI) ON FINANCIAL REPORTING IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII) Wulandari, Yusma; Damirah; Rismala
Islamic Financial And Accounting Review Vol 3 No 1 (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.v3i1.13191

Abstract

Artificial Intelligence is a system that can imitate or even surpass human intelligence in completing certain tasks. AI has driven transformation in various sectors, including financial reporting. This research aims to determine the effect of implementing AI in financial reporting in companies listed on the Jakarta Islamic Index (JII). The data used in this research are in the form of company financial reports at JII, namely balance sheets and profit and loss reports. The method used is Artificial Intelligence with variable levels of efficiency, accuracy and data analysis. This type of research is associative with an associative quantitative approach. The data collection technique is a documentation technique. The data analysis technique used is statistical analysis. This research processing uses a formula for efficiency level, accuracy level, data analysis level, and applicationE-views version 12 (X64). With 5 companies that have published financial report data for 3 consecutive years. The research results obtained show 1) The level of efficiency does not have a significant influence onFinancial Reporting, this is proven from the t-test carried out, where it is obtained equal to0.8439 > 0.05, then it can be concluded that H1 is rejected. 2) The level of accuracy has a significant influence on Financial Reporting. This is proven by the t-test carried out, where a value of 0.0089 <0.05 is obtained, so it can be concluded that H2 is accepted. 3) The level of data analysis has a significant influence on Financial Reporting. This is proven by the t-test carried out, where a value of 0.0011 < 0.05 is obtained, so it can be concluded that H3 is accepted.
ANALYSIS OF SHARIA ACCOUNTING PRACTICES IN THE MANAGEMENT OF PANAI FUNDS (DUI BALANCA) IN BUGIS CUSTOMARY TRADITIONS, SUPPA DISTRICT, PINRANG REGENCY -, Ipa Trihapsari; Nurhayati, St.; Rismala
Islamic Financial And Accounting Review Vol 3 No 1 (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.v3i1.13199

Abstract

Panai money (dui balanca) in Bugis tradition refers to a sum of money given by the prospective groom to the prospective bride’s family as part of the marriage process, based on mutual agreement between the two extended families. This money is fully managed by the prospective bride’s family and serves not only as a symbol of commitment in the marital relationship but also as a form of respect toward the bride’s family. This study employs a descriptive qualitative method with a phenomenological approach. The primary data were obtained directly through interviews with married individuals, their parents, and community leaders in Suppa District. Secondary data were gathered from books, official documents, and previous research (journals or theses) relevant to the topic. The data analysis techniques used include data reduction, data display, and conclusion drawing/verification. The findings reveal two key points. First, the management of panai money in the Bugis community of Suppa District is directly handled by the prospective bride. The amount of panai money given by the groom’s family to the bride’s family is determined through a mutual agreement. The principle of fairness in determining the panai amount is highly upheld by the community to prevent disputes between the two parties. Second, based on the research findings, the practice of sharia accounting in the management of panai money has not yet fully implemented the principles of transparency and accountability. The community's understanding of sharia accounting varies significantly, depending on factors such as educational background, access to information, and prior experience with sharia-based financial practices.
THE APPLICATION OF THE CAPITAL ASSET PRICING MODEL (CAPM) METHOD AS A BASIS FOR INVESTMENT DECISION MAKING IN LQ45 INDEX STOCKS ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019-2023 Wahyuni, Nurul; Rismala; Husain, Saddan
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.v3i2.14959

Abstract

In the world of investment, investors must be able to identify investment opportunities that provide returns so that they can generate optimal levels of return with minimal risk. This study aims to analyze stock investment decisions using the Capital Asset Pricing Model (CAPM) using the LQ45 Index as a market proxy. This type of research is descriptive research with quantitative methods. The data source used is secondary data, namely monthly closing price data. The sampling in this study was determined using purposive sampling, out of 45 companies included in the LQ45 index, only 23 companies met the criteria and became a research sample. The data analysis method was used using the Capital Asset Pricing Model (CAPM) method to classify undervalued and overvalued stocks using Microsoft Excel 2016. The results of the calculation of the rate of return of individual shares (Ri) resulted in an average of 0.00506, with the largest return owned by ANTM shares and the lowest by INDF shares. The average systematic risk is worth more than 1, which is 1.25, so in general, the 23 shares of the companies used as research samples have high systematic risk and tend to be active in responding to market price changes. Based on the data analysis, there is a nonlinear relationship between systematic risk (β) and the expected rate of return on shares [E(Ri)]. Of the 23 company stocks that were the research sample, there were 12 company stocks that were included in the undervalued category, namely, ADRO, ANTM, BBCA, BBNI, BBRI, BBTN, BMRI, CPIN, EXCL, INCO, INKP, ITMG. Meanwhile, there are 11 company stocks that are in the overvalued category, namely, ASII, ICBP, INDF, INTP, KLBF, PGAS, PTBA, SMGR, TLKM, UNTR, UNVR.
SPRINGATE SCORE ANALYSIS IN PREDICTING FINANCIAL DISTRESS IN ISLAMIC BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Bulan, Sri; Rismala; Hamid, Abdul
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.v3i2.14964

Abstract

Springate score analysis is an analysis that can help companies to anticipate the possibility of a company going bankrupt caused by a company's financial problems. This study aims to find out and analyze the potential for financial distress in Islamic banking companies listed on the Indoensai Stock Exchange (IDX) for the 2019-2023 period using a springate score. The data source used in this study comes from financial statements in the form of the company's balance sheet and profit and loss obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The type of research used is descriptive research with a quantitative approach. This study uses a data analysis technique in the form of a springate score calculation which combines four financial ratios, namely working capital to total assets, earning before interest and taxed to total assets, earning before tax to current liabilities and sales to total assets. The assessment category of companies that are in the healthy zone (non-financial distress > 1.062), vulnerable zone (grey zone > 0.862 S < 1.062) and experiencing bankruptcy risk (financial distress < 0.862). The results of the research obtained are that Bank Tabungan Pensiunan Nasional Syariah Tbk is in a healthy condition or non-financial distress from 2019-2023. PT. Bank Aladin Syariah Tbk is in the financial distress category in 2020-2023. PT. Bank Syariah Indonesia was in a state of financial distress in 2019-2020. And PT. Bank Panin Dubai Syariah is in a state of financial distress in 2021 and 2023.
Co-Authors -, Ipa Trihapsari Abdul Hamid Damirah Eka Putra, Moh. Rizqy Fania, Fira Husain, Saddan Ibrahim, Hasmiene Diocolano Indrayani Nurhayati, St. NURUL WAHYUNI Rini Purnamasari Rini Purnamasari, Rini Sarmila S SRI BULAN Sukma Wati, Nur WAHYUNI Wulandari, Yusma