cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Sapril Sardi Juardi
Contact Email
jiap@uin-alauddin.ac.id
Phone
+6285343895705
Journal Mail Official
jiap@uin-alauddin.ac.id
Editorial Address
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
Location
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 169 Documents
 13   14   15   16   17 
Evaluasi Penggunaan Sistem Informasi Akuntansi Berbasis Komputer K-Soft Berdasarkan Unified Theory of Technology Acceptance and Use (UTAUT) Pesak, Pricilia Joice; Salindeho, Alfred; Gazali, Ahmad
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v10i2.48322

Abstract

Penggunaan sistem informasi akuntansi akan sangat membantu dalam menyusun laporan keuangan yang cepat, tepat dan informatif. Namun, jika sistem informasi tersebut telah lama digunakan dan sering mengalami kendala dalam operasionalnya maka perlu untuk dievaluasi penggunaannya. Penelitian ini bertujuan untuk mengevaluasi penggunaan sistem informasi K-Soft pada PT Bintang Mandiri Bersaudara dengan menggunakan teori Unified Theory of Technology Acceptance and Use (UTAUT). Metode kuantitatif dengan pendekatan kausalitas merupakan metode penelitian ini. Data dikumpulkan melalui kuesioner yang dibagikan kepada karyawan yang menggunakan K-Soft, sebanyak 35 orang. Analisis data menggunakan analisis regresi linier berganda dengan bantuan aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa ekspektasi kinerja memengaruhi penggunaan K-Soft, sedangkan ekspektasi usaha tidak berpangaruh pada penggunaan K-Soft.
Sistem Informasi Pemerintah Daerah Pada Badan Keuangan Dan Aset Daerah Kota Bitung; Implementasi, Kendala dan Solusi Banea, Agnes Eyne
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v10i1.48342

Abstract

One important tool for local government modernization is the Local Government Information System (SIPD). If implemented correctly, SIPD can improve the efficiency, transparency and quality of public services and aid decision-making. However, the successful implementation of SIPD relies heavily on adequate infrastructure, human resource training, budget support, and supportive policies. The purpose of this research is to find out how the implementation of SIPD at BPKAD Bitung City, the obstacles faced and solutions to overcome the obstacles to SIPD implementation. This research is a qualitative research with an explorative approach. The research data was collected through interviews and literature study. Furthermore, the data was analyzed using content analysis. The results showed that the implementation of SIPD at BPKAD Bitung City has been in accordance with Permendagri Number 70 of 2019 concerning Regional Government Information Systems and based on the theoretical aspects of implementation has been successful. The obstacles in the implementation of SIPD at BPKAD Bitung City include unstable internet connection and delayed response from the Ministry of Home Affairs.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan, dan Motivasi Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Safitri, Nadila; Nugroho, Arief Himmawan Dwi
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v10i2.50617

Abstract

The study is intended at exploring and identifying in depth how different factors influence the level of compliance with tax obligations. To obtain representative data, a random sampling method was applied, and 100 respondents were selected to participate. Data collected from respondents was then analyzed using double linear regression techniques, which allowed researchers to measure and assess the relationship between each factor studied and compliance with tax obligations in a comprehensive manner. Specifically, high awareness of tax liability contributes greatly to increased tax compliance. In addition, in-depth knowledge of tax regulations also plays an important role in determining how obedient a person is in fulfilling his or her tax obligations. The quality of tax authorities also plays a role in improving compliance, with good service inclining to inspire taxpayers to comply more. Moreover, implementation of rigorous and consistent tax sanctions has also been shown to improve compliance with tax obligations. In other words, this study provides evidence that awareness of tax obligations, a good understanding of tax regulations, adequate quality of service from tax authorities, effective enforcement of sanctions, and individual motivation play an important role in improving tax compliance. These findings confirm the importance of focusing on these and provide valuable insights for future tax policies. Keywords: Taxpayer Awareness, Tax Knowledge, Service Quality, Tax Sanctions, Taxpayer Motivation, Taxpayer Compliance
Implementation of Green Accounting and Sustainability Performance Critical Reflections, Challenges and Opportunities Haliding, Safri; Haerunnisa, Rosyada; Arsyad, Kamaruddin; Sakti, Muhammad Rizky Prima; Nanda, Sahabuddin
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v10i2.51500

Abstract

The growing awareness of environmental issues and the pressing need for sustainable development have led to significant changes in the corporate world. Traditional accounting practices are increasingly seen as insufficient for addressing the broader impacts of business activities on the environment and society. This study analyses the implementation of green accounting and sustainability performance in the business and decision-making of corporate activities and promote sustainability. The study also highlights the critical reflections of green accounting. The study find that the development of green accounting reflects a growing recognition of the need to incorporate environmental considerations into business operations and decision-making that it will be crucial for organizations to adopt best practices and address the barriers to successful implementation and its impact on sustainability performance that the critical aspects of green accounting is its ability to improve a company's sustainability performance such as government policies and regulations, plays a crucial role in ensuring the successful implementation of green accounting and its impact on environmental preservation.
The Role of Technology Readiness and Perceptions in AI Adoption Among Accounting Students Prabowo, Adia Adi
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v10i2.52734

Abstract

This study examines the impact of Technology Readiness, Digital Competence, Perceived Usefulness, and Perceived Ease of Use on the adoption of AI technology by accounting students at the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa. In the digital era, AI is increasingly utilized to facilitate human tasks, including those of students. However, some students are not yet prepared to adopt this technology, necessitating an evaluation of their readiness and perceptions. The study employs a quantitative method using Partial Least Square (PLS) analysis based on questionnaires distributed to 113 students. The results indicate that Optimism in Technology Readiness, Digital Competence, and Perceived Ease of Use significantly and positively influence AI adoption, while Perceived Usefulness does not show a significant effect. Keyword: Technology Readiness, Digital Competence, Perceived Usefulness, AI Adoption and Accounting Students.
The Influence Of Earning Management On Capital Structure Through Firm Size As An Intervening Variable In Sharia Commercial Banks: The Influence Of Earning Management On Capital Structure Through Firm Size As An Intervening Variable In Sharia Commercial Banks Israeni, Israeni; Yudih, Sudirman; Mustamin, Asyraf
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v10i2.52836

Abstract

The study aims to analyze the impact of profit management on the capital structure through the size of the company as an intervening variable on the Sharia General Bank (BUS). The data used in this study is secondary data, with panel data models over nine years, from 2019 to 2023. The research data was analyzed using the path analysis method (path analysis) with the help of SMART-PLS software version 3. The results of the research showed that profit management had a positive and significant influence on the capital structure of the BUS, profit management has a positive influence and significant effect on the size of the company in the Sharial General Bank, company size did not have a significant impact on the structure of capital in BUS, and indirectly profit management did not influence the structures of capital through the company size at BUS.
Pengaruh Independensi, Akuntabilitas, dan Objektivitas Terhadap Kualitas Pada Kantor BPK Perwakilan Sulawesi Selatan Akbar, Muh. Nur; Modding, Basri; Pramukti, Andika
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v10i2.54014

Abstract

This study aims to examine the effect of independence, accountability and objectivity on audit quality at the BPK Representative Office of South Sulawesi. The data in this study were obtained from auditors who worked at the Office of the Supreme Audit Agency (BPK) of South Sulawesi Province who were willing to be respondents. This study uses primary data by conducting direct research in the field by giving questionnaires/code sheets to 54 respondents. The data analysis method used is multiple linear regression analysis. The results of the study show that Independence, Accountability and Objectivity have a positive and significant effect on audit quality. Keywords: Independence, Accountability, Objectivity, Audit
PENGARUH GCG DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA BUMN DI INDONESIA Wawo, Andi
Jurnal Ilmiah Akuntansi Peradaban Vol 11 No 1 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v11i1.56358

Abstract

Penelitian ini menguji pengaruh Good Corporate Governance (GCG) dan ukuran perusahaan terhadap manajemen laba pada BUMN di Indonesia dengan pendekatan teori keagenan. Data laporan keuangan dan tata kelola BUMN periode 2018–2022 dianalisis menggunakan regresi linier berganda. Hasil menunjukkan bahwa GCG dan ukuran perusahaan berpengaruh negatif signifikan terhadap manajemen laba. GCG yang kuat, melalui pengawasan dewan komisaris independen dan komite audit, serta ukuran perusahaan besar yang diawasi ketat, mengurangi praktik manipulasi laba. Temuan ini menegaskan pentingnya penerapan GCG dan pengawasan ketat untuk meningkatkan transparansi dan akuntabilitas BUMN, khususnya bagi BUMN kecil yang lebih rentan. Kata Kunci: GCG, Ukuran Perusahaan, Manajemen Laba, BUMN This study examines the influence of Good Corporate Governance (GCG) and firm size on earnings management in State-Owned Enterprises (SOEs) in Indonesia using an agency theory approach. Financial and governance reports of SOEs from the 2018–2022 period were analyzed using multiple linear regression. The results indicate that GCG and firm size have a significant negative effect on earnings management. Strong GCG, through the oversight of independent boards of commissioners and audit committees, as well as the strict monitoring of large firms, reduces earnings manipulation practices. These findings underscore the importance of implementing robust GCG and stringent oversight to enhance transparency and accountability in SOEs, particularly for smaller SOEs that are more vulnerable. Keywords: GCG, Firm Size, Earnings Management, SOEs
Pengaruh Corporate Social Responsibility, Kinerja Lingkungan dan Struktur Corporate Governance Terhadap Kinerja Keuangan : Pengaruh Corporate Social Responsibility, Kinerja Lingkungan dan Struktur Corporate Governance Terhadap Kinerja Keuangan Dua, Alkuinus Putra; Prastyatini, Sri Lestari Yuli
Jurnal Ilmiah Akuntansi Peradaban Vol 11 No 1 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v11i1.56861

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pengungkapan Corporate Social Responsibility (CSR), kinerja lingkungan, dan struktur corporate governance terhadap kinerja keuangan perusahaan manufaktur di Bursa Efek Indonesia. Penelitian ini dilatarbelakangi oleh pentingnya kinerja keuangan sebagai indikator keberhasilan perusahaan, serta inkonsistensi hasil penelitian sebelumnya. Jenis penelitian ini adalah penelitian kuantitatif. Metode pengambilan sampel menggunakan purposive sampling. Hasil dari penelitian ini adalah CSR berpengaruh negatif dan kinerja lingkungan tidak menunjukkan pengaruh yang signifikan terhadap kinerja keuangan perusahaan, sedangkan kepemilikan manajerial dan ukuran dewan komisaris independen terbukti memberikan pengaruh positif terhadap kinerja keuangan. Kata kunci : Corporate Social Responsibility, Kinerja Lingkungan, Struktur Corporate governance, Kinerja Keuangan. The purpose of this study is to analyze the effect of Corporate Social Responsibility (CSR) disclosure, environmental performance, and corporate governance structure on the financial performance of manufacturing companies on the Indonesia Stock Exchange. This study is motivated by the importance of financial performance as an indicator of company success, as well as the inconsistency of previous research results. This type of research is quantitative research. The sampling method uses purposive sampling. The results of this study are that CSR has a negative effect and environmental performance does not show a significant effect on the company's financial performance, while managerial ownership and the size of the independent board of commissioners are proven to have a positive effect on financial performance. Keywords: Corporate Social Responsibility, Environmental Performance, Corporate Governance Structure, Financial Performance

Page 17 of 17 | Total Record : 169

 13   14   15   16   17 

Filter by Year

2015 2025


Reset
Filter By Issues
All Issue Vol 11 No 1 (2025) Vol 10 No 2 (2024) Vol 10 No 1 (2024) Vol 9 No 2 (2023) Vol 9 No 1 (2023) Vol 8 No 2 (2022) Vol 8 No 1 (2022) Vol 7 No 2 (2021) Vol 7 No 1 (2021) Vol 6 No 2 (2020) Vol 6 No 1 (2020) Vol 5 No 2 (2019) Vol 5 No 1 (2019) Vol 4 No 2 (2018) Vol 4 No 1 (2018) Vol 3 No 2 (2017) Vol 3 No 1 (2017) Vol 2 No 2 (2016) Vol 2 No 1 (2016) Vol 1 No 1 (2015) More Issue