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Muhammad Sapril Sardi Juardi
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jiap@uin-alauddin.ac.id
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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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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 15 Documents
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Search results for , issue "Vol 8 No 2 (2022)" : 15 Documents clear
PENGARUH STRUKTUR KEPEMILIKAN DAN KOMITE AUDIT TERHADAP PERSISTENSI LABA Misbakhul Munir Munir
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i2.31028

Abstract

This study was conducted to determine the effect of the relationship between the ownership structure consisting of institutional ownership, managerial ownership, ownership concentration and the effect of the audit committee on earnings persistence. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique used purposive sampling technique according to predetermined criteria, then the resulting research sample of 132 companies. The data analysis method in this study used multiple linear regression analysis with IBM SPSS software. The results of this study indicate that constitutional ownership has a significant positive effect on earnings persistence, managerial ownership has a significant positive effect, while the concentration of ownership and audit committee has no effect on earnings persistence. Keywords: Ownership structure, Audit Committee, earnings persistence
PEMAKNAAN SIMBOLIK ATAS PENGUKURAN NILAI ASET INFRASTRUKTUR Syarif Syahrir Malle; Veronika Sari Denka; Muhammad Disyacita Tosa
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i2.32232

Abstract

This study aims to determine the meaning of symbolic interactionism in determining the method of evaluating infrastructure assets in supporting the fairness of financial statements. This qualitative research uses a critical approach to the analysis unit of the Makassar City Public Works Department. Methods of collecting data with interview techniques and other secondary data support. The data analysis technique refers to the interactive model. The results of the study found that the agency had carried out the assessment method correctly and correctly. The valuation of infrastructure assets uses cost, but the valuation of land assets is carried out at fair value. Symbolization is done through three aspects of analysis, namely syntax, semantics and pragmatics. This symbolizing method provides benefits for users and supports the fairness of financial statements so that they get an unqualified opinion from BPK.
PENGARUH TRANSPARANSI KEUANGAN DESA TERHADAP PENGELOLAAN BANTUAN LANGSUNG TUNAI DANA DESA Nispa Sari; Rifqa Ayu Dasila; Altri Wahida
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i2.32881

Abstract

This study aims to determine the effect of village financial transparency (X) on the management of village fund cash transfers during the pandemic (Y). The data used are primary data by using a questionnaire. The sampling technique used purposive sampling method with a total sample of 95 respondents, namely village officials and several communities receiving village BLT-DD. The data collection technique was a census where all villages in Bajo Barat District were 9 villages. This study uses quantitative research methods and simple linear regression analysis. The results showed that village financial transparency had a positive and significant effect on the management of direct cash assistance from village funds during the covid 19 pandemic. Keywords: village financial transparency, management of direct cash assistance from village funds during the pendemic
IMPACT OF SAIBA USERS, ACCOUNTING TRAINER, ORGANIZATIONAL CULTURE ON THE ADOPTIONS OF ACCRUAL BASED Muh Sajjaj Sudirman
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i2.34001

Abstract

The goal of this study is to investigate the factors that influence the adoption of accounting-based accounting. The provincial office of South Sulawesi's Ministry of Religion provided the information used in this study. This study aims to objectively investigate the impact of organizational culture, accounting training, and the usage of SAIBA applications on the adoption of accrual based accounting in producing high-quality financial reports. The study's population consisted of 92 SAIBA application operators who worked in the South Sulawesi Regional Office of the Ministry of Religion. SPSS is the method used for data analysis. The findings of the study demonstrate that users, accounting training, and organizational culture all have a positive and significant impact on the adoption of accrual based. Keyword: SAIBA Users, Accounting Training, Organizational Culture, Accrual Based Accounting.
PENGARUH INDEPENDENSI, KECERDASAN SPRITUAL DAN ETHICAL SENSITIVITY TERHADAP KUALITAS AUDIT PEMERINTAH DENGAN INTEGRITAS AUDITOR SEBAGAI VARIABEL MODERASI Farid Fajrin
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i2.34233

Abstract

This study aims to determine how the influence of independence, spiritual intelligence, and ethical sensitivity on audit quality, and how the influence of independence, spiritual intelligence, and ethical sensitivity on audit quality moderated by auditor integrity at the Inspectorate of South Sulawesi Province. The results showed that spiritual intelligence and ethical sensitivity had a positive and significant effect on audit quality, while independence had a positive but not significant effect on audit quality. Auditor integrity is able to strengthen the influence of spiritual intelligence and ethical sensitivity on audit quality but weakens the influence of independence on audit quality. Further research can use broader research object and applying mix method for better result. Keywords: Auditor, Ethical Sensitivity, Independency, Integrity, Spiritual Quetiont.

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