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Contact Name
Muhammad Sapril Sardi Juardi
Contact Email
jiap@uin-alauddin.ac.id
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+6285343895705
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jiap@uin-alauddin.ac.id
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Office Address: Department of Accounting Faculty of Economics and Business Islam (FEBI) State Islamic University (UIN) Alauddin Makassar Jl.H. M. Yasin Limpo No. 36 Samata, Gowa, Sulawesi Selatan Phone: (0411)841879 Fax: (0411)8221400 Email: jiap@uin-alauddin.ac.id
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Kab. gowa,
Sulawesi selatan
INDONESIA
Jurnal Ilmiah Akuntansi Peradaban
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : 24413017     EISSN : 25979116     DOI : 10.24252/jiap
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Peradaban adalah jurnal yang diterbitkan dua kali dalam satu tahun yakni pada bulan Juni dan Desember oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar. Jurnal Ilmiah Akuntansi Peradaban yang terbit sejak 2015 ini mengkaji berbagai ilmu akuntansi konvensional dan akuntansi syariah yang berupaya menyajikan hasil hasil riset ilmiah dari pada ilmuan, professional, sarjana dan peneliti untuk dipublikasikan dan disebarluarkan melalui edisi cetak maupun Open Journal System.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 5 Documents
 1 
Search results for , issue "Vol 11 No 2 (2025)" : 5 Documents clear
Determinant of Capital Structure and Earning Quality: Evidence from Indonesian Listed Commercial Banks, 2008–2024 Yudih, Sudirman
Jurnal Ilmiah Akuntansi Peradaban Vol 11 No 2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

This study investigates the determinants of capital structure and their implications for earnings quality in Indonesian listed commercial banks. Using panel data from eight banks on the Indonesia Stock Exchange (2008–2024) and applying Structural Equation Modeling (SEM), the research analyzes the direct and indirect effects of firm size and earnings management on capital structure and earnings quality. The results show that firm size does not significantly affect capital structure, indicating that larger banks tend to prioritize internal funding over external debt. In contrast, earnings management exerts a significant positive influence on capital structure, suggesting its relevance in shaping financing decisions. However, earnings management does not directly enhance earnings quality, reflecting the influence of regulatory oversight and governance frameworks in limiting discretionary reporting practices. Capital structure is identified as the strongest determinant of earnings quality, demonstrating a substantial positive effect while also mediating the relationships among firm size, earnings management, and earnings quality. These findings underscore the importance of maintaining balanced leverage to strengthen financial discipline, monitoring mechanisms, and reporting credibility. The study contributes sector-specific evidence from an emerging market and provides practical insights for banking practitioners, regulators, and investors regarding financial strategy, governance, and transparency
AGRO TECHNO PRAK ACCOUNTING 5.0: INTEGRATED FARMING ACCOUNTING TECHNOLOGY BUMDES SUCI UNTUK KETAHANAN PANGAN BERKELANJUTAN Hartanto, Sugeng
Jurnal Ilmiah Akuntansi Peradaban Vol 11 No 2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

This study examines the fragmentation of agricultural, livestock, and fisheries sector management within Village-Owned Enterprises (BUMDes). This study presents a BUMDes financial management model that integrates across sectors. The research method employed a qualitative approach. Data were obtained through interviews, observation, and documentation. This study began by exploring the experience of BUMDes Suci in managing business units and how it would be implemented using Agroteknopark Accounting 5.0 to produce an integrated accounting model that supports its financial governance. The advantages of the integrated farming model include production cost efficiency, optimization of local resources, increased productivity, and the potential for developing agro-based educational tourism. Keyword: Agrotechnopark, Integrated farming, Food Security
MENELAAH KORELASI KISAH NABI YUSUF DENGAN TATA KELOLA KEUANGAN : KAJIAN QASHASH AL-QUR’AN Maggu, Istiqamah; Muhammad Yahya; Hasyim Haddade
Jurnal Ilmiah Akuntansi Peradaban Vol 11 No 2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

This study aims to examine the story of the Prophet Yusuf (AS) in the Qasas al-Qur'an as a source of values ​​for the development of financial governance from an Islamic perspective. The method used is a literature study of journal articles discussing public financial management, sharia accounting, risk management, and Qur'anic studies related to the story of the Prophet Yusuf (AS). The results of the study indicate that the strategy of seven years of abundance and seven years of famine reflects financial governance practices that emphasize long-term planning, resource control, risk mitigation, and public accountability. The values ​​of trustworthiness, prudence, and orientation towards the welfare of the people are the main principles in the management of public resources. These findings confirm the relevance of the story of the Prophet Yusuf (AS) as a normative foundation for financial governance. Keyword: Governance, Finance, Prophet Yusuf As
Peran Independensi, Pengalaman Kerja dan Etika Audit dalam Meningkatkan Kualitas Audit Internal Pemerintah Mamulati, Irman; Muhammad, Irsad
Jurnal Ilmiah Akuntansi Peradaban Vol 11 No 2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

The quality of internal government audits in Indonesia has come under public scrutiny due to numerous corruption cases in various regions. Even the audit opinion issued by the Supreme Audit Agency (BPK RI) does not guarantee that a region is free from corruption. This is due to weak independence, work experience, and audit ethics, which are often overlooked by government auditors. This study aims to analyze the influence of auditor independence, work experience, and ethics on the quality of internal audits in the North Maluku Provincial Government. The data analysis method used was multiple linear regression analysis. A total of 35 auditors served as the sample. The analysis tool used was SPSS 28, which processed the data. The results showed that auditor independence, work experience, and ethics influenced audit quality.
Evaluasi Pengelolaan Limbah Medis dalam Perspektif Quadruple Bottom Line: Studi pada RSUD H. Padjonga Daeng Alle Fadil, Ahmad; Majid, Jamaluddin; Fajrin, Farid
Jurnal Ilmiah Akuntansi Peradaban Vol 11 No 2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

This study aims to evaluate medical waste management in a RSUD H. Padjonga Daeng Alle using the Quadruple Bottom Line approach, encompassing environmental, social, economic, and governance dimensions. A qualitative case study method was employed, with data collected through interviews, observations, and document analysis. Data were analyzed using a descriptive-analytical approach based on the Quadruple Bottom Line framework. The findings reveal that medical waste management has complied with existing technical regulations but has not yet been integrated into a comprehensive sustainability system. Key weaknesses are identified in governance practices, limited environmental performance measurement, and the absence of systematic environmental cost management. These results highlight the importance of strengthening governance mechanisms and environmental accounting to support sustainable medical waste management in the public sector. Keyword: Sustainable Development, Medical Waste Management, Quadruple Bottom Line

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