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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Laa Maisyir Jurnal Ekonomi Islam Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Aktiva : Jurnal Akuntansi dan Investasi Jurnal Ilmiah Akuntansi Peradaban Islamic Accounting and Finance Review Journal of Economic Education and Entrepreneurship Studies Advances in Applied Accounting Research Atestasi : Jurnal Ilmiah Akuntansi Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy Journal of Economic Education and Entrepreneurship Studies
Muhammad Sapril Sardi Juardi
Universitas Islam Negeri Alauddin Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Moderating role of human resource competence: Information technology and internal control's impact on regional financial report quality Prasetio, Allung; Majid, Jamaluddin; Juardi, Muhammad Sapril Sardi
Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i2.98

Abstract

Purpose: This study aims to investigate the impact of information technology and internal control on the quality of financial reports, with human resource (HR) competency serving as a moderating variable. The hypothesis tested is whether HR competency can strengthen or weaken the relationship between the independent variables and the quality of financial reports. Research Design and Methodology: This quantitative, causality-focused research involved 52 respondents from the SKPD (Regional Work Units) of the Luwu Utara Regency Government, selected through purposive sampling based on a minimum of one year of service. Primary data were collected via questionnaires and analyzed using SPSS 25. Standard assumption tests were conducted, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. Hypotheses were tested using multiple linear regression and moderation regression analysis with interaction terms. Findings and Discussion: The results reveal that internal control has a positive and significant effect on the quality of financial reports, whereas information technology does not show a significant impact. However, HR competency successfully moderates the relationship between information technology and financial report quality but not between internal control and financial report quality. Implications: The findings suggest that strengthening HR competency is essential to maximizing the benefits of information technology in financial reporting. Further studies are recommended to investigate these dynamics across various regions and sectors, facilitating broader policy applications.
Perwujudan Nilai Transparansi, Akuntabilitas dan Konsep Value For Money dalam Pengelolaan Akuntansi Keuangan Sektor Publik Sayuti Sayuti; Jamaluddin Majid; Sapril Sardi Juardi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2018): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v1i1.54

Abstract

This study aims apalication the values of transparency, accountabily and value for money in the accounting financial management of Agency Regional Development Planning (BAPPEDA) kabupaten gowa. Beside that, research this iam for knowing aplication the concept of value for money on the perormance of the wokr program that has been impementation. Objects research in reseacrh this is wrong one istitute goverment namely the Regional Development Planning Agency (BAPPEDA), Method data retrieval (field reseacrh), interview directly with informants, studies library dan internet searching, interview do with internal parties. Results reseacrh thisobtained that per manifestation of the value has been applied to the disclosure of information and the value of accountability to the public and the goverment in accordance with the rules, in the procces of financial management accounting by using a system of accrual, the concept of value for money is quets economical, efficient, effective in Agency Regional Development Planning (BAPPEDA) kabupaten Gowa corresponding with rules that have been set by goverment.
ANALISIS PENERAPAN SISTEM JUST IN TIME DALAM PERHITUNGAN HARGA POKOK PRODUKSI KOPI Juardi, Muhammad Sapril Sardi; Majid, Jamaluddin; Hardiwansyah, Hardiwansyah
Jurnal Riset Mahasiswa Akuntansi Vol. 10 No. 2 (2022): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 10 NOMOR 2 TAHUN 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v10i2.7309

Abstract

Penelitian ini bertujuan untuk mengkaji analisis penerapan sistem just in time (JIT) dalam perhitungan harga pokok produksi pada CV Berkat Asia. Penelitian ini merupakan penelitian deskriptif kualitatif dengan pendekatan studi kasus. Jenis data yang diolah merupakan data sekunder berupa laporan biaya produksi yang diperoleh dengan melakukan dokumentasi dan didukung dengan metode wawancara sebagai pelengkap kebutuhan informasi. Data dianalisis melalui tahap pengumpulan data, reduksi data, penyajian dan penarikan kesimpulan. Hasil penelitian menemukan bahwa penerapan  metode just in time dalam perhitungan harga pokok produksi CV Berkat Asia mampu menekan biaya pengelolaan bahan baku dan menghasilkan harga pokok produksi sebesar Rp 1.510.713.512.
Auditor Independence through the Lens of Islamic Values: A Phenomenological Approach Sari, Nur Rahmah; Juardi, Muhammad Sapril Sardi
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i3.9400

Abstract

Independence serves as a fundamental ethical pillar of the auditing profession, ensuring the credibility of financial statements and maintaining public trust. However, in practice, auditors frequently encounter professional, structural, and emotional pressures that challenge their commitment. This study aims to interpret the meaning of auditor independence, both internal and external, through the lens of Islamic values. Employing a transcendental phenomenological approach within an interpretive paradigm, data were obtained through in-depth interviews with four auditors representing various institutions, including two Public Accounting Firms, the Audit Board of Indonesia, and internal audit units within higher education institutions. The findings indicates that independence is perceived not merely as compliance with technical standards but as a form of self-restraint, trustworthiness (amanah), and spiritual awareness. Islamic values such as honesty, steadfastness (getteng), and accountability before God serves as moral safeguards against temptation and conflicts of interest. The study underscores that the meaning of independence is multidimensional, which are ethical, spiritual, and contextual, and highlights the need for a holistic approach to reinforcing professional ethics in auditing. These insights provides important implications for developing value-based auditor education curricula and institutional policies aimed at fostering sustainable professional integrity.
The Meaning of Accountability in Mosque Management: An Ethnomethodological Approach Juardi, Muhammad Sapril Sardi; Alimuddin, Alimuddin; Said, Darwis; Binti Johari, Fuadah
LAA MAISYIR: Jurnal Ekonomi Islam Vol. 12 No.2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v12i2.62881

Abstract

This study aims to interpret accountability in mosque management at Tarbiyah Mosque in Pinrang Regency, Raya Pancarijang Mosque in Sidrap, and Al Istiqamah Mosque in Rumbia, Enrekang. Novelty this research employs a qualitative method using an ethnomethodology approach to examine the everyday practices of mosque management within the social, cultural, and religious contexts of each mosque community.  The results of the study indicate that the practice of publicly reading out donations before the congregation embodies social legitimacy and strengthens the congregation’s trust in the mosque administrators. Furthermore, the meaning of accountability within the mallele donation practice reflects the values of sincerity, trustworthiness, and reciprocal relations between the administrators and the congregants. Finally, the interpretation of accountability expressed through the use of weekly information boards illustrates the value of information openness and transparency.
The Effect of Auditor Competency and Organizational Support on Auditor Performance at the Selayar Islands District Inspectorate with Work-Life Balance as a Moderation Nabila Fildzah Syakirah; Suhartono; Muhammad Sapril Sardi Juardi
Indonesian Journal of Taxation and Accounting Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i2.74

Abstract

This study aims to examine the influence of auditor competence and organizational support on auditor performance with work-life balance as a moderating variable. This research is a quantitative study with a causality approach. The population in this study were auditors working at the Selayar Islands Regency Inspectorate, with the sampling technique using the census method or saturated sampling. The number of samples used in this study was 45 auditors consisting of first-time auditors, junior auditors, and middle auditors. The data used in this study were primary data obtained through direct questionnaire distribution to respondents. The results showed that auditor competence had a positive and significant effect on auditor performance. Conversely, organizational support did not have a significant effect on auditor performance. In addition, the results of the moderation regression analysis showed that work-life balance was not able to moderate the effect of auditor competence on auditor performance, but was able to moderate the effect of organizational support on auditor performance. The implications of this study indicate that auditor competence plays a dominant role in improving auditor performance, while work-life balance only functions as a moderating variable in the relationship between organizational support and auditor performance. The results also emphasize the importance of developing auditor competence and implementing organizational policies that support work-life balance to encourage sustainable auditor performance.
Revealing the Relevance of Activity Based Costing Accounting in Single Product Manufacturing: Evidence from Coffee Processing MSMEs in Indonesia Muhammad Sapril Sardi Juardi; Yogi Hady Afrizal; Jamaluddin Majid; Hardiwansyah
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.355

Abstract

Purpose –This study seeks to enhance the accuracy of Activity‑Based Costing (ABC) relative to traditional methods in determining the Cost of Goods Sold for a single product coffee enterprise. The research gap emerges because prior studies predominantly examine industries with complex product lines, while the application of ABC in single product MSMEs remains understudied, leaving its theoretical contribution insufficiently explored.Methods –This study employs a qualitative case study at CV Berkat Asia, a single product coffee MSME. Data analysis integrates interviews with the production manager to identify activities and cost drivers, supported by annual production cost reports. The ABC method is applied through a two-stage allocation process across four cost pools.Findings – The results showed that the traditional method caused an undercosting of IDR 2.09 per unit, or an aggregate total of IDR 2,608,835 over ten months of production. This distortion arises from the use of a single volume-based overhead rate that does not reflect resource consumption at the batch and facility level, such as machine fuel and quality inspection. In contrast, the ABC method provides a more accurate cost allocation by tracing overhead to the activities actually consumed.Research implications –This study challenges the prevailing assumption that ABC is applicable only to complex industries and demonstrates its relevance for single product MSMEs by enhancing cost transparency and supporting more robust strategic decision making. In doing so, the study offers a meaningful theoretical contribution to cost accounting literature within the context of small and simple manufacturing entities.
Auditor Independence through the Lens of Islamic Values: A Phenomenological Approach Nur Rahmah Sari; Muhammad Sapril Sardi Juardi
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

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

Abstract

Independence serves as a fundamental ethical pillar of the auditing profession, ensuring the credibility of financial statements and maintaining public trust. However, in practice, auditors frequently encounter professional, structural, and emotional pressures that challenge their commitment. This study aims to interpret the meaning of auditor independence, both internal and external, through the lens of Islamic values. Employing a transcendental phenomenological approach within an interpretive paradigm, data were obtained through in-depth interviews with four auditors representing various institutions, including two Public Accounting Firms, the Audit Board of Indonesia, and internal audit units within higher education institutions. The findings indicates that independence is perceived not merely as compliance with technical standards but as a form of self-restraint, trustworthiness, and spiritual awareness. Islamic values such as honesty, steadfastness, and accountability before God serves as moral safeguards against temptation and conflicts of interest. The study underscores that the meaning of independence is multidimensional, which are ethical, spiritual, and contextual, and highlights the need for a holistic approach to reinforcing professional ethics in auditing. These insights provides important implications for developing value-based auditor education curricula and institutional policies aimed at fostering sustainable professional integrity.
Accountability Zakat Fund Management Based on Trust Metaphor in Improving Good Zakat Governance (Case Study of the National Zakat Collection Agency of the Regency of Gowa) Opi Asrika; Lince Bulutoding; Muhammad Sapril Sardi Juardi
Journal of Applied Taxation and Policy Volume 2, Issue 2 (November) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i2.141

Abstract

This study aims to analyze the accountability of zakat fund management at the National Zakat Agency (BAZNAS) of Gowa Regency and to examine the role of the amanah (trust) metaphor in enhancing good zakat governance . This qualitative research uses a case study approach, with data obtained through interviews, observation, and documentation involving BAZNAS officials, zakat payers (muzakki), and recipients (mustahik). The data were analyzed through data reduction, presentation, and conclusion drawing. The results show that accountability practices at BAZNAS Gowa are reflected in transparent reporting, timely fund distribution, clear policy targets, and effective financial control. The application of amanah values such as honesty and fairness strengthens these practices and supports the principles of transparency, responsibility, accountability, and independence. This study concludes that integrating trust into zakat management can foster professionalism, public trust, and equitable distribution, thereby improving the overall quality of zakat governance.
Co-Authors Andi Wawo Asrika, Opi Awal Muqsith Binti Johari, Fuadah Darwis Said, Darwis Hafid, Wika Ramdhani Hardiwansyah Hardiwansyah, Hardiwansyah Hasan Basri Jamaluddin Majid Jamaluddin Majid Lince Bulutoding Memen Suwandi Mustakim Muchlis Mutia Apriyanti Hamsir Nabila Fildzah Syakirah Nisa, Indah Chairun Nur Rahmah Sari Nurhidayah Sakri Opi Asrika Prasetio, Allung Puspita Hardianti Anwar Raden Ulandari Tamrin Raodahtul Jannah Reski Amalia Putri Rizki Nugraha Sayuti Sayuti Sayuti Sayuti Suhartono Suhartono Syakirah, Nabila Fildzah Wulandari, Putri Cahya Yogi Hady Afrizal