Islamic Accounting and Finance Review
ISAFIR: Islamic Accounting and Finance Review adalah jurnal ilmiah bidang akuntansi dan keuangan baik konvensional maupun integrasi keilmuan dengan Islam yang diterbitkan oleh Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri (UIN) Alauddin Makassar. ISAFIR: Islamic Accounting and Finance Review menerima artikel penelitian sesuai dengan fokus dan ruang lingkup yang telah ditetapkan. Ruang lingkup kajian dalam ISAFIR: Islamic Accounting and Finance Review meliputi (tapi tidak terbatas pada) kajian bidang: 1. Akuntansi Syariah 2. Keuangan Islam 3. Akuntansi Keuangan 4. Akuntansi Sektor Publik 5. Akuntansi Manajemen 6. Pengauditan 7. Perpajakan 8. Sistem Informasi Akuntansi 9. Akuntansi Keperilaku 10. Akuntansi Lingkungan 11. Tata kelola Perusahaan
Articles
103 Documents
<![CDATA[Pengaruh Audit Lag, Leverage, dan Debt Default terhadap Opini Audit Going Concern ]]>
<![CDATA[Yani Suryani, Lani Melani]]>;
<![CDATA[Wawo, Andi]]>;
<![CDATA[Anwar, Puspita Hardianti]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v5i2.51755
<![CDATA[This research aims to examine the influence of audit lag, leverage, and debt default on going concern audit opinions on energy companies listed on the Indonesia Stock Exchange in 2019-2022. This research in quantitative research and data used in secondary data in the form of financial reports of energy companies for the 2019-2022 period which were accessed via the website www.idx.co.id using a purposive sampling method and a sample of 55 companies was obtained. Data analysis used logistic regression analysis. The results of this research show that audit lag has an effect on going concern, while leverage and debt default have no effect on going concern. This research has implications for several considerations, auditors need to be aware of the company’s going concern potential and take a more comprehensive approach in assessing going concern risk. Investors consider other factors besides leverage and debt default when considering investments risks]]>
<![CDATA[Independensi Auditor Berbasis Taro Ada Taro Gau' Dalam Meningkatkan Kualitas Audit ]]>
<![CDATA[Astridani, Andi]]>;
<![CDATA[Abdullah, Muhammad Wahyuddin]]>;
<![CDATA[Jannah, Raodahtul]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v5i2.53570
<![CDATA[This paper aims to determine the independence of auditors at KAP Ardaniah Abbas, and relate it to the Bugis principle of Taro Ada Taro Gau’ then to determine the improvement of audit quality with auditor independence based on Taro Ada Taro Gau’ at KAP Ardaniah Abbas. The results of the study concluded that auditor independence at KAP Ardaniah Abbas plays an important role in determining the quality and reliability of audit results. In essence, this independence reflects the auditor's capacity to carry out their duties without any influence or pressure that can affect their objectivity. The combination of honest, consistent, and careful attitudes or in the Bugis principle of Taro Ada Taro Gau’ creates an atmosphere in which auditor independence can be maintained. The Bugis principle of Taro Ada Taro Gau’ which is based on an attitude of independence forms a strong foundation for reliable and quality audit practices..]]>
<![CDATA[Kajian Tax Amnesty Dalam Bingkai Maqashid Syariah Untuk Meningkatkan Penerimaan Pajak ]]>
<![CDATA[Andriani, Reski]]>;
<![CDATA[Bulutoding, Lince]]>;
<![CDATA[Fadhilatunisa, Della]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v5i2.55189
<![CDATA[The purpose of this study is to determine the extent to which the implementation of tax amnesty at KPP Pratama Makassar Selatan is running well, especially related to the realization of tax revenue and the level of taxpayer compliance in submitting Annual Tax Returns, which will be studied within the framework of maqashid sharia. This study uses a case study methodology and is classified as qualitative research. Based on the results of the study, the state tax industry has felt the benefits of the implementation of the tax amnesty policy. Tax revenues have increased quite significantly compared to before the tax amnesty policy was implemented. In addition, taxpayer compliance has increased as an impact of the tax amnesty program, especially in terms of submitting annual tax returns. According to Maqashid Sharia, the tax amnesty policy is in accordance with and in accordance with the concept of Islamic protection, which states that higher tax revenues indicate protection of property (hifdz al-mal) and descendants (hifdz an-nasb), while higher taxpayer compliance in submitting annual tax returns indicates protection of life (hifdz an-nafs) and protection of reason (hifdz al-aql).]]>
<![CDATA[Pengaruh Penerapan Sistem Keuangan Desa dan Partisipasi Masyarakat Terhadap Akuntabilitas Keuangan Desa Dengan Transparansi Keuangan Sebagai Variabel Moderasi ]]>
<![CDATA[Kadir, Puspita]]>;
<![CDATA[Memen Suwandi]]>;
<![CDATA[Suhartono]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v5i2.55668
<![CDATA[This research aims to examine the influence of the implementation of the village financial system and community participation on village financial accountability.The data used in the research is primary data collected through direct questionnaire surveys. Data analysis uses multiple regressionanalysis and moderated regression analysis with an absolute difference value approach. The results of research using multiple linear regression analysis show that the implementation of the village financial system has a positive and significant effect, and community participation has a positive and significant effect on village financial accountability. Analysis of moderating variables using the absolute difference value approach shows that the level of financial transparency is able to moderate the implementation of the village financial system towards village financial accountability, and the level of financial transparency is able to moderate community participation in village financial accountability.]]>
<![CDATA[Analisis Kesiapan Auditor dalam Mengadopsi Artificial Intelligence ]]>
<![CDATA[Afriani, Alfina]]>;
<![CDATA[Wawo, Andi]]>;
<![CDATA[Sari, Nur Rahma]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v5i2.56133
<![CDATA[This research aims to understand auditors' perceptions and readiness towards the adoption of Artificial Intelligence (AI) in the audit process based on the theory of planned behavior. This research uses a qualitative method with a phenomenological approach, focusing on auditors at KAP Ardaniah Abbas located at Jl. Barombong No. 240, Bonto Pajja, Kec. Barombong, Gowa. The research data consists of primary data, obtained through interviews, and secondary data from books and other references. Data analysis was conducted through three stages: data reduction, presentation of research results, and conclusion drawing. The results of this study reveal that auditors at KAP Ardaniah Abbas have a positive perspective and attitude towards the adoption of AI in the audit process. Support from regulators and colleagues is considered a factor that increases motivation to adopt AI. In addition, the availability of training, adequate IT knowledge, and supportive software and hardware infrastructure also play an important role in encouraging the adoption of AI by auditors.]]>
<![CDATA[Menguak Akuntabilitas Kinerja Pemerintah Desa: Peran Kejelasan Anggaran, Pengendalian Akuntansi, dan Sistem Pelaporan ]]>
<![CDATA[Fajrin, Farid]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v5i2.56135
<![CDATA[This study examines the impact of budget clarity, accounting control, and reporting systems on the accountability of village government performance, with regulatory compliance as a moderating variable. Using a quantitative approach with an associative research design, data were collected through questionnaires from 68 respondents in Libureng District, Bone Regency. The results indicate that budget clarity and accounting control have no significant effect on performance accountability, while the reporting system has a significant negative effect. Regulatory compliance moderates the impact of accounting control and reporting systems but does not moderate budget clarity. These findings highlight the crucial role of transparency and regulatory adherence in enhancing village government accountability.]]>
<![CDATA[GREEN BUDGETING: SDGS-BASED BUDGETING PLANNING MODEL IN LABUAN VILLAGE ]]>
<![CDATA[Panjili, Moh Yusran]]>;
<![CDATA[Mustamin]]>;
<![CDATA[Bakry, Moh Iqbal]]>;
<![CDATA[Jurana]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v6i1.57224
<![CDATA[Sustainable development is a global agenda that encourages the integration of environmental aspects in village budget planning. This study aims to develop a green budgeting model based on the Sustainable Development Goals (SDGs) in Labuan Village. The method used was descriptive qualitative research using interview techniques with five informants, consisting of community leaders and village officials. The results showed that although SDG principles have been adopted through programs such as BUMDes and TPS3R waste management, the integration of environmental aspects in village planning and budgeting is still limited. The main constraints include budget limitations and village officials' understanding of the concept of green budgeting. However, there are concrete efforts to include environmental considerations in the preparation of the APBDes and transparent reporting through the Village Information System (SID). The implications of this research indicate the importance of strengthening institutional capacity and community participation in supporting environmentally sound budget governance. The green budgeting model developed can serve as a reference for other villages in realizing inclusive and sustainable development.]]>
<![CDATA[EVALUASI RISIKO KREDIT DAN LIKUIDITAS TERHADAP KINERJA PROFITABILITAS BANK BUMN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Andi Zulfakar, Yudha]]>;
<![CDATA[Nurlaela]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v6i1.57846
<![CDATA[This study aims to determine the effect of credit risk (NPL) and liquidity risk (LDR), both partially and simultaneously, on profitability performance as measured by Return on Assets (ROA) at state-owned banks listed on the Indonesia Stock Exchange during the period 2020–2023. This study uses a quantitative approach with secondary data obtained from the annual financial reports of four state-owned banks in Indonesia. The analysis technique used is multiple linear regression. The results of the study indicate that credit risk (NPL) has a negative and significant effect on profitability (ROA), indicating that increasing non-performing loans has an impact on decreasing ROA. In addition, liquidity risk (LDR) has a negative and significant effect on profitability (ROA), indicating that credit distribution that exceeds funding capacity can reduce profitability. Simultaneously, these two types of risks have also been shown to have a significant effect on profitability. These findings emphasize the importance of optimal risk governance capabilities, especially credit and liquidity risks, in maintaining the financial performance of state-owned banks in Indonesia.]]>
<![CDATA[KEARIFAN LOKAL DAN AKUNTANBILITAS SOSIAL STUDI FENOMENOLOGIS TERHADAP NILAI MAJA LABO DAHU DALAM PRAKTEK EKONOMI KOLEKTIF MASYARAKAT BIMA ]]>
<![CDATA[Hariatih, Hariatih]]>;
<![CDATA[said, Darwis]]>;
<![CDATA[Damayanti, Ratna Ayu]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v6i1.57876
<![CDATA[Penelitian ini bertujuan untuk mengeksplorasi makna nilai Maja Labo Dahu dalam kehidupan sosial dan ekonomi masyarakat Bima, serta perannya dalam membentuk praktik akuntabilitas sosial dan sistem pelaporan berbasis komunitas. Pendekatan yang digunakan adalah kualitatif dengan metode fenomenologis hermeneutik, melalui wawancara mendalam, observasi partisipatif, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa nilai Maja Labo Dahu yang menekankan rasa malu dan takut,telah terinternalisasi sebagai norma sosial yang mendorong kejujuran, integritas, dan tanggung jawab kolektif. Praktik akuntabilitas di komunitas lebih menekankan mekanisme sosial seperti musyawarah dan pengawasan moral daripada pelaporan formal. Nilai ini berfungsi sebagai kontrol internal yang efektif dan membentuk akuntabilitas substantif yang kontekstual dan bermakna secara etis. Temuan ini menguatkan urgensi pengembangan akuntansi kontekstual yang mengintegrasikan nilai-nilai budaya lokal dalam sistem pelaporan komunitas.]]>
<![CDATA[KINERJA KEUANGAN PEMERINTAH DAERAH DAN KONTEKSNYA DALAM KESEJAHTERAAN MASYARAKAT (STUDI PADA PEMERINTAH KOTA DI JAWA) ]]>
<![CDATA[Rokhimah, Siti]]>;
<![CDATA[Maheresmi, Handani]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v6i1.58060
<![CDATA[Kinerja keuangan pemerintah daerah mencerminkan pengalokasian sumber daya publik secara efektif dan akuntabel. Pengelolaan keuangan yang baik memungkinkan pemerintah untuk menjalankan program pembangunan secara berkelanjutan sehingga mendukung upaya peningkatan kesejahteraan masyarakat di tingkat daerah. Penelitian ini bertujuan untuk menganalisis kinerja keuangan pemerintah daerah. Pengkajian terhadap kondisi kesejahteraan masyarakat juga dilakukan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan menganalisis LKPD berdasarkan indikator Wang (2007) mencakup dimensi solvabilitas kas, solvabilitas anggaran, solvabilitas jangka panjang, dan solvabilitas layanan. Data meliputi 116 LKPD dari 29 kota di Pulau Jawa selama periode 2019-2022 serta data IPM yang dipublikasikan BPS. Hasil penelitian menunjukkan secara garis besar keempat dimensi tersebut secara komprehensif mencerminkan kemampuan pemerintah daerah dalam menjaga likuiditas, kesinambungan keuangan, serta kualitas dan keberlanjutan pelayanan publik walaupun masih ada daerah yang memiliki selisih antara pengeluaran yang melebihi pendapatan dalam skala per penduduk, hal ini menjadi perhatian untuk pengelolaan anggaran agar keseimbangan fiskal tetap terjaga.]]>
