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Muhammad Sapril Sardi Juardi
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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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GOVERNMENT BUDGET POLICY RELATED TO LOCKDOWN COVID19: A POLITICAL PRESSURE STUDY Jamaluddin Majid; Mediaty Mediaty; Hamid Habbe; Harryanto Harryanto
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.19938

Abstract

This study aims to reveal more about the Government's budget policy regarding the handling of Covid-19 when viewed from a study of political pressure concerning compliance theory. This research is a type of qualitative research with a critical study approach, which is a way to understand the facts, events, situations, objects, people, and statements behind clear or direct meanings. This research's data collection method is a literature study or literature review, a process of collecting data and information through supporting data from national and international research journals, keeping books, newspapers, articles, and magazines. The data and information collected from data sources are then transcribed, reduced, analyzed, and then conclusions are drawn due to the research. The results show that the lockdown decision that has been issued by the Government will require a lot of budgets because the lockdown decision causes budget expenditure and economic expectations to increase. The budget prepared for the lockdown policy comes from non-priority expenditure budgets, such as official travel and other activities that cannot be carried out during the emergency period.Keywords:  Budget, Government Policy, Covid-19 Lockdown, Political Pressure
THE ROLE OF SHARIA AUDIT IN THE IMPLEMENTATION OF ISLAMIC SOCIAL FINANCE DURING THE COVID-19 PANDEMIC Farid Fajrin; Supriadi Hamid; Muhlis Muhlis; Tri Mulato; Trisno Wardy Putra
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.16570

Abstract

Islamic social finance has an important role as an alternative solution to handling economic problems during the Covid-19 pandemic through zakat, infaq, alms and waqf (ZISWAF). In managing ZISWAF, a supervision and control system is needed in the form of a sharia audit. This study focuses on the role of sharia auditing in Islamic social finance governance during the Covid-19 pandemic. The study was conducted through a literature study with a qualitative descriptive method. The results of this study indicate that sharia auditing has the role of (1) ensuring the governance of Islamic social finance in the form of ZISWAF in accordance with the guidelines stipulated by Islamic law; (2) Assessing the extent to which the goals and objectives that have been set for the implementation of Islamic social finance programs are achieved effectively and efficiently in accordance with predetermined rules; and (3) As a form of accountability from Islamic social finance management institutions to stakeholders.Keywords: Shariah Audit, Islamic Social Finance, Covid-19
Pengaruh Intellectual Capital Terhadap Profitabilitas Perusahaan Properti Dan Real Estate Di Bursa Efek Indonesia Nurfadila Nurfadila; Ummu Kalsum; Andi Sri Mulya Wahyuni
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.17904

Abstract

Penelitian ini bertujuan untuk menilai secara empiris pengaruh parsial Intellectual Capital terhadap profitabilitas.Objek penelitian yaitu perusahaan propety dan real estate yang terdaftar di Bursa Efek Indonesia. Jumlah sampel dalam penelitian ini yaitu 168 sampel yang diperoleh dari penjumlahan 42 perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan teknik statistik deskriptif dan regresi linear berganda berbantuan SPSS 25.0 untuk analisis data. Untuk menjaga normalitas data penelitian ini, kami menggunakan uji Asumsi Klasik. Hasil penelitian menunjukkan bahwa secara parsial Intellectual Capital dengan penilaian VACA, VAHU dan STVA memiliki pengaruh positif dan signifikan terhadap Profitabilitas (ROI) pada perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia.
ACCOUNTING DEBT ON AL-BAQARAH 282 (AL-MISBAH INTERPRETATION BY QURAISH SHIHAB) Muhammad Sapril Sardi Juardi; Awal Muqsith; Hasan Basri
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.16660

Abstract

This study aims to interpret accounts receivable debt in the Surah Al Baqarah 282 by using the Al-Misbah interpretation by Quraish Shihab. The method has used the interpretation of Maudhu’i (thematic) with a descriptive analysis approach to the interpretation of Al-Misbah by Quraish Shihab. The results showed that the Qur'an Surah Al Baqarah, with the interpretation of Al-Misbah explains the obligation of recording or writing (financial statements) for accounts receivable (Muamalah / accounting transactions). Implicitly, the person who records or writes (the accountant) must be fair and knowledgeable (integrity and professionalism).Keywords: Account payable and Receivable, Al Baqarah 282, Al-Misbah
INTERPRETASI PENERAPAN PSAK NO. 107 PADA PEGADAIAN SYARIAH CABANG UJUNG BULU Angrayni Angrayni; Andi Wawo; Puspita Hardianti Anwar
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.19936

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan PSAK NO.107 tentang ijarah di pegadaian syariah cabang ujung bulu Metode pendekatan yang digunakan adalah fenomenologi dengan paradigma interpretif. Hasil penelitian menunjukkan bahwa Pegadaian Syariah Cabang Ujung Bulu tidak memisahkan akad ijarah dengan akad rahn. Unit Pegadaian Syariah Cabang Ujung Bulu belum sepenuhnya mengimplementasikan PSAK No. 107. Pengakuan dan pengukuran seperti uang pinjaman serta biaya ijarah diakui pada saat melakukan transaksi rahn yaitu sebesar biaya perolehan. Namun, dalam hal pengakuan perbaikan obyek ijarah Unit Pegadaian Syariah Cabang Ujung Bulu tidak dilakukan karena hanya menyimpan marhun saja.Kata Kunci:  ijarah, PSAK No.107, akuntansi syariah This study aims to determine the application of PSAK NO.107 on ijarah in the branch of the Bulu Bulu branch of the sharia pawnshop. The approach method used is phenomenology with an interpretive paradigm. The results showed that the Ujung Bulu Branch Sharia Pawnshop did not separate the ijarah contract from the rahn contract. The Ujung Bulu Branch Sharia Pawnshop Unit has not fully implemented PSAK No. 107. Recognition and measurement, such as borrowed money and ijarah fees, are recognized when making a rahn transaction, namely at cost. However, in terms of acknowledging the repair of the object of ijarah, the Ujung Bulu Branch Sharia Pawnshop was not carried out because it only kept marhun. Keywords: ijarah, PSAK No.107, Shariah accounting
FENOMENA FRAUD BUMN: DUA KAPAL SATU NAKHODA (STUDI KASUS PT GARUDA INDONESIA TBK - PT SRIWIJAYA AIR) Suhartono Suhartono; Namla Elfa Syariati; Farid Fajrin; Raodahtul Jannah; Puspita Hardianti Anwar
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i1.23875

Abstract

Penelitian ini adalah untuk membahas persoalan rangkap jabatan dewan direksi pada PT.Garuda Indonesia  di PT. Sriwijaya Air. KPPU menduga, rangkap jabatan ini akan menimbulkan masalah dalam persaingan usaha tidak sehat (monopoli pasar). Penelitian ini bertujuan memberikan suatu penjelasan dari permasalahan rangkap jabatan yang melibatkan direktur utama PT. Garuda Indonesia serta menjelaskan mengapa kasus ini di tutup oleh KPPU. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi tinjauan literatur. Hasil penelitian ini menunjukkan bahwa Direktur Utama PT Garuda yang merupakan eks petinggi PELINDO III juga memiliki jabatan di Sriwijaya Air sebagai Komisaris Utama. Namun, pada akhirnya tuntutan KPPU ini ditutup, karena setelah dipanggilnya pihak-pihak yang terkait dan menteri BUMN, KPPU mendapatkan bahwa rangkap jabatan ini merupakan arahan dari pemerintah (BUMN) yang juga sebagai pemegang saham mayoritas.Kata kunci: BUMN, KPPU, Garuda Indonesia, Sriwijaya Air, Dewan Komisaris. This study is to discuss the issue of concurrent positions on the board of directors at PT. Garuda Indonesia at PT. Sriwijaya Air. KPPU suspects that this dual position will cause problems in unfair business competition (market monopoly). This study aims to provide an explanation of the problem of multiple positions involving the president director of PT. Garuda Indonesia and explained why this case was closed by the KPPU. This study uses a qualitative approach with a literature review study method. The results of this study indicate that the President Director of PT Garuda who is a former high-ranking PELINDO III also has a position at Sriwijaya Air as the President Commissioner. However, in the end, the KPPU's claim was closed, because after the summons of the relevant parties and the minister of SOEs, KPPU found that this concurrent position was a directive from the government (BUMN) which is also the majority shareholder.Keywords: BUMN, KPPU, Garuda Indonesia, Sriwijaya Air, Board of Commissioners
ANALISIS PAJAK PERTAMBAHAN NILAI (PPN) DAN PAJAK PENGHASILAN (PPH) PASAL 23 TERHADAPT FREIGHT FOWARDING (Studi Kasus Pada PT Cahaya Hikmah Logistik) Alitha Rukayyah
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i1.23871

Abstract

Penelitian ini bertujuan untuk mengetahui proses perhitungan PPh Pasal 23 dan alternatif perbandingan PPN terhutang antara transaksi reinvoicing dan reimbursement. Pendekatan  penelitian ini menggunakan riset pendekatan kualitatif. Penelitian dilaksanakan pada PT. Cahaya Hikmah Logistik  Makassar. Sumber Data yaitu data primer dengan metode pengumpulan data yakni wawancara langsung di objek penelitian serta dukungan data sekunder lainnya serta metode analisis data yang mengacu pada pemanfaatan teori sebagai bahan pendukung penelitian di lapangan.Hasil Penelitian ditemukan bahwa Penerapan Pajak Penghasilan (PPh) Pasal 23 atas jasa freight forwarding pada PT. Cahaya Hikmah Logistik sudah sesuai dengan dasar hukum Peraturan Menteri Keuangan No.141/PMK.03/2015. Adanya perbandingan penerapan PPN antara reinvoicing dan reimbursement.Kata Kunci : Freight Forwarding, PPh 23, PPN, reinvoicing, reimbursementThis study aims to determine the process of calculating PPh Article 23 and the alternative comparison of payable VAT between reinvoicing and reimbursement transactions. This research approach uses a qualitative research approach. The research was conducted at PT. Cahaya Hikmah Logistik Makassar. Data sources are primary data with data collection methods, namely direct interviews in the research object and other secondary data support and data analysis methods that refer to the use of theory as supporting material for field research. The research found that the application of Article 23 Income Tax (PPh) for freight forwarding services at PT. Cahaya Hikmah Logistics is in accordance with the legal basis of the Minister of Finance Regulation No.141 / PMK.03 / 2015. There is an comparison of the application of VAT between reinvoicing and reimbursement.Keywords : Freight Forwarding, Value Added Tax Article 23 Of Income Tax, reinvoicing, reimbursement
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PERUSAHAN PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA Nurhani Saban; Aspiati Samiun; Karim Abubakar
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i1.23877

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi Kinerja Sistem Informasi Akuntansi pada Rumah Sakit Islam Ternate, dengan menggunakan metode kuantitatif. Penelitian ini berdasarkan hasil uji terhadap 48 responden pengguna sistem informasi akuntansi yang bekerja pada Rumah Sakit Islam Ternate, Maluku Utara.Hasil penelitian ini menunjukan bahwa: secara parsial, keteerlibatan pemakai dan kemampuan teknik personal sistem informasi tidak berpengaruh secara signifikan terhadap kepuasan pemakai sistem informasi akuntansi, sedangkan program pendidikan dan pelatihan pengguna dan dukungan manajemen puncak berpengaruh ignifikan terhadap kepuasan pemakai sistem informasi akuntansi. Secara simultan keterlibatan pengguna, Program pendidikan dan pelatihan, kemampuan teknik personal dan dukungan manajemen puncak berpengaruh secara signifikan terhadap kepuasan pemakai istem informasi akuntansi.Kata Kunci : Sistem Informasi Akuntansi, Rumah Sakit Islam TernateThis study aims to examine the factors that affect the Performance of Accounting Information Systems at Ternate Islamic Hospital, using quantitative methods. This research is based on the test results of 48 respondents using accounting information systems who work at Ternate Islamic Hospital, North Maluku.The results of this study indicate that: partially, user involvement and personal technical skills of information systems have no significant effect on user satisfaction with accounting information systems, while user education and training programs and top management support have a significant effect on user satisfaction with accounting information systems. Simultaneously user involvement, education and training programs, personal technical skills and top management support have a significant effect on user satisfaction with accounting information systems.Key Word:   Accounting Information System, Ternate Islamic Hospital
PENGARUH EARNING PER SHARE (EPS) DAN PRICE EARNING RATIO (PER) TERHADAP HARGA SAHAM PERUSAHAAN YANG TERDAFTAR DI BEI Ustman Ustman; Rika Syahadatina; Subhan Subhan
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i1.23872

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh kinerja perusahaan terhadap harga saham. Pasar modal merupakan sarana pembentuk modal dan akumulasi dana yang diarahkan untuk meningkatkan partisipasi masyarakat dalam pengarahan dana, guna menunjang pembiayaan pembangunan nasional. Harga saham dapat menunjukkan tingkat kinerja suatu perusahaan, harga saham dapat bergerak naik jika lebih banyak permintaan. Investor menilai kinerja keuangan perusahaan. Salah satu faktor yang mempengaruhi harga saham adalah kinerja keuangan, mengukur kinerja keuangan perusahaan dapat menggunakan rasio keuangan. Penelitian ini menggunakan rasio Profitabilitas diantanya earnings per share dan price earning ratio Perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2017-2019. Jenis penelitian ini menggunakan penelitian kuantitatif. Jenis dan sumber data yang digunakan yaitu dari data sekunder diperoleh dari laman Bursa Efek Indonesia. Teknik pengambilan sampel penelitian yaitu purposive sampling. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan earnings per share, dan price earnings ratio, mempunyai pengaruh terhadap harga saham.Kata kunci: Harga Saham, Earnings Per Share, Price Earnings Profit The purpose of this study is to find out how to study companies about stock prices. The capital market is a capital-forming facility and funds are allocated to increase public participation in budgeting funds, to support national development financing. Stock prices can change the level of the company, stock prices can move up if there is more demand. Investors assess the company's financial performance. One factor that increases stock prices is financial performance, measuring the financial performance of companies can use financial ratios. This study uses the Profitability ratio which includes earnings per share and the ratio of the company's price revenue listed on the Indonesia Stock Exchange in the 2017-2019 period. This type of research uses quantitative research. The type and source of data used are from secondary data obtained from the Indonesia Stock Exchange website. The research sampling technique is purposive sampling. Data analysis techniques used multiple linear regression analysis. The results showed earnings per share, and price earnings ratio, had an influence on stock prices.Keywords: Stock Price, Earnings per Share, Price Earnings Ratio
PENGARUH PENGALAMAN AUDIT DAN DUE PROFESIONAL CARE TERHADAP PERILAKU AUDITOR DALAM SITUASI KONFLIK AUDIT DENGAN KESADARAN ETIS SEBGAI PEMODERASI (Studi Pada Inspektorat Prov. Sul-Sel) Rizki Nugraha; Lince Bulutoding; Muhammad Sapril Sardi Juardi
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i1.23878

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengalaman audit dan  due professional care terhadap perilaku auditor dalam situasi konflik audit dengan  kesadaran etis sebagai variabel moderating. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif.Hasil penelitian dengan analisis regresi linear berganda menunjukkan bahwa pengalan audit berpengaruh positif dan signifikan terhadap perilaku auditor dalam situasi konflik audit dan  due professional care berpengaruh positif dan signifikan terhadap perilaku auditor dalam situasi konflik audit. Analisis regresi moderating dengan pendekatan uji residual menunjukkan bahwa kesadaran etis tidak mampu memoderasi pengalama audit terhadap perilaku auditor dalam situasi konflik audit sedangkan kesadaran etis dapat memoderasi due professional care  terhadap perilaku auditor dalam situasi konflik audit.  Kata kunci : Pengalaman Auditor,Due Professional Care, Kesadaran etis, Perilaku Auditor Situasi Konflik Audit. This study aims to examine the effect of audit experience and due professional care on auditor behavior in audit conflict situations with ethical awareness as a moderating variable. This research is a quantitative research with a descriptive approach.The results of the study using multiple linear regression analysis showed that audit experience had a positive and significant effect on auditor behavior in audit conflict situations and due professional care had a positive and significant effect on auditor behavior in audit conflict situations. Moderating regression analysis with residual test approach shows that ethical awareness is not able to moderate audit experience on auditor behavior in audit conflict situations while ethical awareness can moderate due professional care to auditor behavior in audit conflict situations.Keywords: Auditor Experience, Due Professional Care, Ethical Awareness, Auditor Behavior in Audit Conflict Situations. 

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