Jurnal Ilmiah Akuntansi Peradaban
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.
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<![CDATA[BLOCKCHAIN TECHNOLOGY IN MSME BOOKKEEPING IN INDONESIA ]]>
<![CDATA[Mirna Amirya]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i2.29730
<![CDATA[Blockchain technology is experiencing rapid development in today's digital era. Likewise with MSMEs which show the growth of business actors and an increase in their contribution to the national economy (GDP) in Indonesia. The advantages offered by blockchain technology are expected to be able to support the business operations of a business entity, one of which is the bookkeeping of MSMEs in Indonesia. This study aims to analyse the potential application and use of blockchain technology in MSME bookkeeping in Indonesia. This study uses a qualitative method with a case study approach and analysis of explanatory strategies. The data used is secondary data. The results of the study found that blockchain can be used as a technology for MSME bookkeeping in Indonesia. One of the reasons is that all accounting transactions can potentially be tracked with the blockchain. The data in this technology can be considered as relevant information due to the nature of blockchain as a technology that records and stores data that cannot be changed and manipulated. Blockchain is used as a database and data processing is still carried out using an Accounting Information System. Blockchain cannot automatically process data into information that may be needed in accounting.]]>
<![CDATA[STRATEGI DAN BENTUK MANAJEMEN BIAYA SEBAGAI UPAYA SUSTAINABLE KEDAI KOPI PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[Yogi Hady Afrizal]]>;
<![CDATA[Andi Tenri Pada]]>;
<![CDATA[Fatikah Indriaharti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i2.31936
<![CDATA[This study aims to find out how the cost management strategy is in an effort to sustain coffee shops in Ajatappareng during the Covid-19 pandemic and how the cost management forms for coffee shops in Ajatapparengduring the Covid-19 pandemic. The research method used in this study is a qualitative descriptive approach. The location of this research was carried out in the Ajatappareng area, namely the City of Pare-Pare, Kab. Pinrang and Kab. Sidrap. The results of the study show that each coffee shop has its own way or strategy in reducing costs during the pandemic in order to maintain business. Even though they have different strategies, the main goal of this strategy is to survive after the pandemic and then reorganize businesses that have been stuck due to the Covid 19 pandemic. This study implies that many businesses have gone out of business during the pandemic due to the absence of a strategy in face conditions. Keyword: Management Strategy, Cost Management and Coffee Shop]]>
<![CDATA[MAKNA KAJIAN AKUNTANSI LINGKUNGAN PADA PT SEMEN BOSOWA MAROS: KAJIAN AKUNTANSI LINGKUNGAN (Studi Pada PT. Semen Bosowa Maros) ]]>
<![CDATA[Harjauri Ma’rifat]]>;
<![CDATA[Saiful Muchlis]]>;
<![CDATA[Raodahtul Jannah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i2.32005
<![CDATA[The purpose of this study was to find out how the understanding or meaning of PT. Semen Bosowa Maros regarding environmental accounting, and how the implementation of environmental accounting by PT. Semen Bosowa Maros in determining the environmental costs incurred. This research is a qualitative research using a phenomenological approach. The results of this study indicate that environmental accounting is interpreted as a form of social and environmental care carried out by the company and as a form of responsibility for all company operational activities that have an impact on the surrounding environment. The application of environmental accounting is also expected to be one of the supports for the survival of the company. From this study it is also known that the company applies environmental accounting following the regulations set by the government, so that the application of environmental accounting becomes a company obligation in accordance with existing rules. The costs of environmental management become the company's liability in each period, so these costs are reported in the income statement as part of the company's operating costs.]]>
<![CDATA[: Abstrak ]]>
<![CDATA[Paulus Tangke]]>;
<![CDATA[Gracia E. Lauren]]>;
<![CDATA[Anthony Holly]]>;
<![CDATA[Robert Jao]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i2.32015
<![CDATA[This study aims to investigate the moderating role of corporate governance on the effect of financial distress on tax avoidance. The theory used in this study is agency theory. This study uses secondary data obtained by using documentation method. Data source in this research is the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method used for data analysis is moderated regression analysis. The result of this research indicate that financial distress has a positive and significant effect on tax avoidance. Furthermore, corporate governance proxied by independent commisioners can moderate the effect of financial distress on tax avoidance. Keyword: Financial Distress, Tax Avoidance, Corporate Governance]]>
<![CDATA[NIAT PERILAKU KEPATUHAN PAJAK MUSLIM WILAYAH SULSELBRATA DI TENGAH PANDEMIK COVID-19 ]]>
<![CDATA[Lince Bulutoding]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i2.32103
<![CDATA[Konsep TPB adalah merupakan sebuah teori yang mampu menjelaskan perilaku wajib pajak. TPB dapat disintesa dengan nilai-nilai islam. Tujuan penelitian ini yaitu untuk menguji niat perilaku kepatuhan wajib pajak muslim Sulselbrata di tengah pandemic covid 19 yang dihubungkan dengan akhlaq perilaku pajak, tax amnesty dan e-sistem pajak. Sampel penelitian ini sebanyak 515 responden, menggunakan purposive dan snow ball sampling. Data diolah menggunakan regresi berganda. Hasil penelitian membuktikan bahwa akhlaq perilaku pajak dan e-sistem pajak menjadi faktor yang menentukan niat, sementara tax amnesty bukan faktor penentu niat wajib pajak muslim Sulselbrata. Implikasi penelitian ini dari segi teori, memberikan sumbangan pemikiran untuk mengarah ke penciptaan teori baru yakni perilaku kepatuhan wajip pajak dalam konsep Islam. Segi praktisi memberikan informasi kepada pengambil kebijakan perpajakan dalam mendorong kepatuhan pajak dengan menggunakan pendekatan spiritual sesuai keyakinan wajib pajak. Kata Kunci : Akhlaq, Niat, Kepatuhan Pajak TPB concept is a theory that is able to explain the behavior of taxpayers. TPB can be synthesized with Islamic values. The purpose of this study is to examine the behavioral niyyah of Muslim taxpayers from Sulselbrata in the midst of Covid-19 pandemic, which is associated with tax behavior, tax amnesty and the e-tax system. The sample of this study were 515 respondents, used purposive and snow ball sampling. Data analiyzed with multiple regression. The results of the study prove that the akhlaq (morals) of tax behavior and e-tax system are the determining factors of niyyah, while tax amnesty is not a determining of the niyyah of Muslim taxpayers in Sulselbrata. The implication of this study on the terms of theory is to contribute ideas in creating a new theory, namely the behavior of taxpayer compliance in the Islamic concept. On the practitioner side, this study provides information to tax policy makers in encouraging tax compliance by using a spiritual approach according to the taxpayer's beliefs. Keyword: Akhlaq, niyyah, tax compliance.]]>
<![CDATA[FORMULASI RASIO KINERJA KEUANGAN PEMERINTAH DAERAH DI INDONESIA PERSPEKTIF MAQASHID SYARIAH ]]>
<![CDATA[Roby Aditiya]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i2.32684
<![CDATA[This study aims to formulate ratio to measure the financial performance of local governments in Indonesia with a maqashid sharia perspective. This research is qualitative research with an exploratory approach. The results show that there are eleven elements of the ratio that can be used in measuring the financial performance of local governments in Indonesia with the maqashid sharia perspective. Objective of Individual education are measured by the ratio of education spending, the ratio of planning and research spending, the ratio of spending on human resource development, and the ratio of communication and information spending. Objective of creating justice, it is measured by the ratio of financial flexibility, functional distribution ratio, and the ratio of interest-free products. Meanwhile, objective of public interest, it is measured by budget solvency ratio, financial independence ratio, local government transfer ratio, and investment and fixed asset ratio.]]>
<![CDATA[DAMPAK PANDEMI COVID-19: KARAKTERISTIK DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN ]]>
<![CDATA[Lenny Julyanti]]>;
<![CDATA[Meiliana Suparman]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i2.33510
<![CDATA[This study aims to analyze the effect of Covid-19 pandemic on corporate governance and firm performance, and also examines the relationship between governance and performance when pandemic occurs. Governance consists of board of directors’ and audit committee’ characteristics. Performance is proxied by return on assets and equity (ROA and ROE). Research sample consists of 146 listed consumer goods companies in Indonesian Stock Exchange from 2018 to 2021. Paired sample t-test and panel regression were used to test hypotheses. Paired sample t-test shows the pandemic affects directors' size and independence, ROA, ROE, and DPS. There is an impact of pandemic on directors’ education, audit committees’ independence, and leverage on the ROA. Moreover, pandemic has an impact on the effect of directors’ size and audit committee’s independence on ROE.]]>
<![CDATA[PENGARUH DAYA SAING, SELF-REGULATED LEARNING, DAN FRAUD DIAMOND THEORY TERHADAP KECURANGAN AKADEMIK MAHASISWA AKUNTANSI ]]>
<![CDATA[Asmaul Tanziyah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i2.29619
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh daya saing, self-regulated learning, (fraud diamond theory: tekanan, peluang, rasionalisasi dan kemampuan) terhadap kecurangan akademik mahasiswa akuntansi. Pendekatan penelitian ini merupakan penelitian kuantitatif. Penelitian dilaksanakan pada Universitas Pembangunan Nasional “Veteran Jawa Timur. Sumber Data yaitu data primer dengan menyebarkan kuesioner, melalui rumus slovin didapatkan sejumlah sampel sebanyak 170 orang. Hasil Penelitian memperlihatkan bahwa daya saing berpengaruh positif dan signifikan terhadap kecurangan akademik, self-regulated learning tidak berpengaruh positif terhadap kecurangan akademik, tekanan, peluang, dan rasionalisasi berpengaruh positif dan signifikan terhadap kecurangan akademik, kemampuan tidak berpengaruh negatif terhadap kecurangan akademik.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI ]]>
<![CDATA[Mery Wahyu Rahmadhani]]>;
<![CDATA[Siti Sundari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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<![CDATA[This study aims to test and prove the existence of differences in the company's financial performance before and after the acquisition of service companies listed on the Indonesia Stock Exchange (IDX). The population of this study are service companies listed on the Indonesia Stock Exchange and made acquisitions in 2014 amounted to 13 companies, with purposive sampling method obtained a sample of 5 companies. This study uses secondary data in the form of financial performance for 11 years, starting in 2009 – 2019. Financial performance is proxied by Return on Assets, Net Profit Margin, Earnings per Share. Current Ratio, and Debt to Equity Ratio. The analytical method used is the paired sample t-test with SPSS 25 software. The results showed a significant difference in Earnings per Share and Debt to Equity Ratio before and after the acquisition, but Return on Assets, Net Profit Margin and Current Ratio, did not show the difference before and after the acquisition.]]>
<![CDATA[IDENTIFIKASI POTENSI FINANCIAL DISTRESS MENGGUNAKAN RASIO KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI MANUFAKTUR ]]>
<![CDATA[Azira Vella Safa]]>;
<![CDATA[Cahyani Nuswandari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i2.30619
<![CDATA[This study aims to examine and analyze the effect of liquidity ratios, profitability ratios, activity ratios, and leverage ratios on financial distress. The object of research used is the manufacturing industry sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. This research uses logistic regression analysis method. The technique in selecting the sample is non-probability sampling with a purposive sampling approach which produces a total of 649 data. The results showed that the liquidity ratio had no effect on financial distress, the profitability ratio had a negative effect on financial distress, the activity ratio had a negative effect on financial distress, and the leverage ratio had a positive effect on financial distress. Keyword: Liquidity Ratio, Profitability Ratio, Activity Ratio, Leverage Ratio, Financial Distress]]>
