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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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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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Pengaruh Intellectual Capital, Leverage dan Profitabilitas Terhadap Nilai Perusahaan (Pada Perusahaan yang Terdaftar Pada Indeks LQ45 2019-2021) Ari Gunawan, Muhammad; Utami Lestari, Tri
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.38731

Abstract

This study aims to determine the effect of Intellectual Capital, Leverage and Profitability on Firm Value in companies listed on the LQ45 index for 2019-2021. This study uses a quantitative method based on descriptive research objectives. The data collection method in this study was unobtrusive observation or non-reactive method. The results of the study show that Intellectual Capital, Leverage and Profitability have a simultaneous effect on firm value of 59.25%. Each of the Intellectual Capital, Leverage and Profitability variables has a partial positive effect on company value in companies listed in the LQ45 index for 2019-2021. Keyword: Intellectual Capital, Leverage, Profitability and Corporate Value
Peran Mediasi Intellectual Capital Dalam Hubungan Firm Size Dengan Earning Quality Tangke, Paulus
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.39955

Abstract

This study aims to examine the mediating role of Intellectual Capital in the relationship between Firm Size and Earnings Quality. This study uses the theory of Signal Theory RBV. The population and research sample are manufacturing companies listed on the Indonesia Stock Exchange in 2019 – 2021. This research is an explanatory research that aims to examine the causal relationship between variables. The independent variables in this study are Firm Size and the dependent variable Earnings Quality and Intellectual Capital as mediating variables. The results of this study indicate that firm size has a positive but not significant effect on earnings quality. Firm size has a positive and significant effect on intellectual capital, so does intellectual capital has a positive and significant effect on earnings quality. Intellectual capital can mediate the relationship between firm size and earnings quality
Pengaruh Profesionalisme, Iklim Organisasi, Stres Kerja, Dan Kompensasi, Terhadap Kinerja Account Representative KPP Pratama Makassar Utara Machmud, Kartika; Modding, Basri; Lannai , Darwis
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.40075

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Profesionalisme, Iklim Organisasi, Stres Kerja, Dan Kompensasi Terhadap Kinerja Account Representative KPP Pratama Makassar Utara Di Kota Makassar. Data dalam penelitian ini diperoleh dari para Acounnt Representative (AR) yang bekerja di Kantor Pelayanan Pajak (KPP) Pratama Makassar Utara yang bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pernyataan kepada 36 responden. Metode analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Profesionalisme, Iklim Organisasi, dan Kompensasi berpengaruh positif dan signifikan terhadap Kinerja Account Representative. Sedangkan Stres Kerja berpengaruh negatif dan signifikan terhadap Kinerja Account Representative. Kata Kunci: Profesionalisme, Iklim Organisasi, Stres Kerja, Kompensasi, Kinerja
Pengaruh Intellectual Capital Terhadap Reputasi Perusahaan Dengan Menggunakan Model Komprehensif MVAIC dan Corporate Reputation Score Novianty, Nadya
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.41199

Abstract

Intellectual Capital (IC) is believed to provide added value and become the most powerful factor for the company. This study aims to examine the effect of IC on corporate reputation by using a comprehensive model, modified value added (MVAIC), and corporate reputation score (CRS). The sample for this research is 38 non-cyclical consumer companies listed on the Indonesia Stock Exchange with an observation period of 2017-2021. Data analysis in this study uses Partial Least Square. The results of the study prove that intellectual capital influences a company's reputation, in more detail this research also proves that human capital efficiency, structural capital efficiency, and relational capital efficiency influence a company's reputation.
Menelaah Adopsi Konsumen Pada Cashless Payment Pasca Pandemi Sebagai Upaya Menuju Cashless Society Afrizal, Yogi Hady; Dienan Yahya, Syarief; Zakiyabarsi , Furqan
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.41293

Abstract

This research aims to understand the consumer adoption patterns of cashless payments post the Covid-19 pandemic. The research method employed in this study is qualitative with a descriptive approach. The research is focused on two study locations: Makassar City and Parepare City. The results of the study indicate that the adoption pattern of users for cashless payments post-pandemic is characterized by users preferring cashless payments due to their convenience, efficiency, financial transparency, and the rewards they receive. Currently, cashless payment facilities are still primarily concentrated in urban areas, which has an impact on the sustainability of a cashless society. Regarding the costs incurred, they are perceived to be proportional to the convenience offered, and cashless payment has become an optional choice for users in their current transactions.
Pengaruh Literasi Keuangan, Modal, dan Inovasi Produk Terhadap Kinerja UMKM Di Sleman Armando Nenta, Yosep; Dewi Astuti , Tutut
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.42214

Abstract

Penelitian ini bertujuan untuk memberikan pengaruh literasi keuangan, modal dan inovasi produk terhadap kinerja Usaha Kecil Menengah (UMKM) di Sleman. Pengujian ini berpegang pada Resource-based view (RBV), sebuah teori keseluruhan yang menggarisbawahi fungsi aset internal suatu organisasi, dengan pengembangan organisasi berdasarkan aset dan dibatasi oleh dewan aset. Teknik pemeriksaan ini bersifat kuantitatif dengan pendekatan review, yaitu dengan melibatkan kuesioner sebagai alat pengumpulan informasi yang diisi oleh responden. Pengujian dilakukan dengan menggunakan teknik pemeriksaan nonprobabilitas. Hasil pengujian menunjukkan bahwa pendidikan moneter dan permodalan pada dasarnya berpengaruh terhadap presentasi UMKM yang ada di Sleman sehingga perlu dilakukan pelatihan dan program pendidikan terkait manajemen keuangan, perencanaan keuangan dan penyediaan program kredit dengan suku bunga yang terjangkau, pembentukan koperasi atau lembaga keuangan mikro lokal, serta pendampingan dalam mengakses dana investasi dan pembiayaan alternatif. Kata kunci: Literasi keuangan, Modal, Inovasi Produk dan Kinerja UMKM This research aims to provide the influence of financial literacy, capital and product innovation on the performance of Small and Medium Enterprises (MSMEs) in Sleman. This test adheres to the Resource-based view (RBV), an overall theory that outlines the function of an organization's internal assets, with organizational development based on assets and limited by the asset board. This examination technique is quantitative with a review approach, namely by involving a questionnaire as a tool for collecting information which is filled in by the respondent. Testing is carried out using non-probability examination techniques. The test results show that monetary and capital education basically influences the presentation of MSMEs in Sleman so that it is necessary to carry out training and educational programs related to financial management, financial planning and the provision of credit programs with affordable interest rates, the formation of cooperatives or local microfinance institutions, as well as assistance in accessing investment funds and alternative financing. Keywords: Financial literacy, capital, product innovation and MSME performance
Misapproriation Asset On Public Sector; Diamond Fraud Theory Ibrahim, Erni Cahyani
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.42718

Abstract

Asset misappropriation is not only found in the private sector, but it can occur in the public sector. This study aims to analyze how much influence the concept of fraud diamond theory has on government employees as individuals who have the authority to carry out their main duties and functions to improve institutional performance, but on the other hand have an interest in always ensuring their welfare. The data analysis method uses multiple linear regression techniques. The results of the study show that pressure and capability have a positive and significant effect on asset misappropriation in the public sector, while opportunity and rationalization have no effect. Focusing on efforts to prevent misappropriation of assets is important for the government to pay attention to by ensuring employee welfare is met according to their rights.
Pengaruh Transformasi Sistem Pencatatan Keuangan Dan Diigital Marketing Dengan Financial Technology Sebagai Variabel Moderasi Terhadap Profitabilitas UKM Kota Makassar Arsyad, Muh Rifai; Nurwanah, Andi; Nur, Muhammad
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.43398

Abstract

The SME sector plays an important role in national economic growth. The recovery adaptation period brings new opportunities for the SME sector to develop and improve. This research aims to provide a more comprehensive view of how the application of financial recording system transformation, digital marketing and the role of financial technology can increase SME profitability, especially in Makassar City. The data in this study were obtained from SMEs in Makassar City under the auspices of the Makassar City Cooperative and SME Office who were willing to be respondents. This study uses primary and secondary data by conducting direct research in the field by giving a questionnaire / statement sheet to 102 respondents. The data analysis technique was carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that the Transformation of the Financial Recording System and Digital Marketing had a positive and significant effect on the Profitability of SMEs in Makassar City.
Effect Of Professional Competence And Skepticism On Audit Quality At The Papua Provincial Inspectorate Z. D. Siahay, Adolf; C. Seralurin, Yohanes; Triayu Ervina, Melisa; Pattiasina, Victor
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.44205

Abstract

This study aims to investigate the effect of professional competence and skepticism on audit quality at the Papua Provincial Inspectorate. The research population consists of 32 auditors working in the Papua Provincial Inspectorate Office with a minimum of 2 years of service, auditing experience, and a final education level of S1. Questionnaires were used to collect primary data from the respondents. The data was analyzed using multiple linear regression analysis in SPSS 26. The results indicate that both professional competence and skepticism have a significant positive effect on audit quality, as confirmed by the t-tests. The study contributes to the understanding of factors influencing audit quality and can serve as a reference for future research on the topic. Kata Kunci : competence, professional skepticism, audit quality
Pengaruh Tekanan, Kompleksitas Tugas Dan Pengalaman Auditor Terhadap Audit Judgement Hajering, Hajering; Su’un, Muhammad; Muslim, Muslim
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.44206

Abstract

The purpose of this research is to examine and analyze the influence of compliance pressure, task complexity, and auditor work experience on audit judgement. The population in this study comprises all auditors working at the South Sulawesi Representative Office of the Supreme Audit Agency (BPK) in Makassar, totaling 95 individuals. The data source used is primary data, collected directly from respondents using a questionnaire instrument. Data analysis methods to be employed include descriptive statistical analysis, validity testing, reliability testing, classic assumption testing, as well as hypothesis testing through multiple linear regression analysis, coefficient of determination test, t-test, and F-test. The research findings indicate that the variables of compliance pressure, task complexity, and work experience have a positive and significant influence on audit judgement. Keyword: Compliance Pressure, Task Complexity, Work Experience

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