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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 169 Documents
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IDENTIFIKASI POTENSI FINANCIAL DISTRESS MENGGUNAKAN RASIO KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI MANUFAKTUR Azira Vella Safa; Cahyani Nuswandari
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.v8i2.30619

Abstract

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
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.
TAKRIF GOOD PUBLIC GOVERNANCE PADA ASET BERSEJARAH MAKASSAR DAN GOWA Namla Elfa Syariati
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i2.34628

Abstract

The application of Good Public Goernnce to historic assets to be able to present reports that are more transparent in the management of public goods (public goods), because they are included in public assets so that they are an important component in government. Especially historic assets with unique characteristics and have very high value at Fort Somba Opu Gowa and Fort Rotterdam Makassar. This research is included in the qualitative research by conducting interviews with informants at the Cultural Heritage Preservation Center (BPCB) and the South Sulawesi Provincial Culture and Tourism Office whether it is in accordance with the Accounting Standards in PSAP no 7 of 2010. Based on the research that has been conducted, it was found that BPCB Sulsel's historical assets Fort Rotterdam did not carry out any valuation either using acquisition value or revaluation, this was due to the absence of a policy from the Ministry to conduct an assessment of Fort Rotterdam's historic assets. Unlike the Tourism of the South Sulawesi Province which is responsible for Fort Somba Opu Gowa in its recognition, assessment and financial reporting is in accordance with PSAP 7 of 2010 Keywords: Good Public Governance, Accounting, Historical Assets, Financial Statements
KEPATUHAN WAJIB PAJAK: PENGARUH SISTEM E-FILING, SANKSI PAJAK, DAN SOSIALISASI PAJAK DIMODERASI OLEH KUALITAS PELAYANAN FISKUS Nur Rahmah Sari
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i2.34630

Abstract

This study was conducted to examine the effect of implementing e-filing system, tax sanctions, and tax socialization on taxpayer compliance moderated by the quality of fiscus services. This study is a quantitative study with with an associative approach. Data was collected by distributing questionnaires to the total of 100 taxpayers at KPP Pratama North Makassar. Data were analyzed using multiple linear regression analysis. The result showed the e-filing system, tax sanctions, and tax socialization had a significant positive effect on taxpayer compliance. This study also found tha the quality of fiscus services was able to moderate the effect of tax sanction on taxpayer compliance, but din not moderate the effect of the e-filing system and tax socialization on taxpayer compliance. Keyword: E-Filing System, Tax Sanctions, Tax Socialization, Tax Compliance, Fiscus Services Quality.
ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC PADA BANK UMUM SWASTA NASIONAL PERIODE 2020-2021 Adenia Deffa Zhafira; Lutfi Ardhani
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.36693

Abstract

This study aims to assess the bank health level of national private public banks In 2020-2021 using the RGEC method, which is viewed from the factors of Risk Profile, Good Corporate Governance, Earnings, and Capital. The financial ratios used in assessing the health level of bank include risk profile using 2 ratios, namely NPL and LDR, GCG factor using the results of the self-assessment, Earnings using 4 ratios, namely ROA, ROE, NIM, BOPO. Capital uses the CAR Ratio. The results of this study indicate that National Private Public Banks Health Level in 2020 received the predicate “Fairly Healthy” and in 2021 received the predicate “Healthy” Keywords : Bank Health Level, RGEC, National Private Public Banks
KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI CILACAP: DAMPAK APLIKASI SAKPOLE, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN Dewi Kusuma Wardani; Tri Wulandari
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.34379

Abstract

The purpose of this study was to determine the effect of service quality, taxation and Sakpole application on motor vehicle taxpayer compliance. Quantitative methods are used in research methods. Questionnaires were distributed to 90 respondents in Cilacap who are motor vehicle taxpayers using a Google form. Data were analyzed using IBM SPSS version 25, and convenience sampling was used as the sampling strategy. The conclusion of this study is that motor vehicle tax compliance in Cilacap is driven by tax sanctions. In contrast, taxpayer compliance in Cilacap is not affected by the quality of service or the application of Sakpole.

Page 13 of 17 | Total Record : 169

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