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Roby Aditiya
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roby.aditiya@uin-alauddin.ac.id
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isafir@uin-alauddin.ac.id
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Jln. H.M. Yasin Limpo No. 36 Kel. Romangpolong Kec. Somba Opu Kab. Gowa, Sulawesi Selatan 92113
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INDONESIA
Islamic Accounting and Finance Review
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : -     EISSN : 2797166X     DOI : https://doi.org/10.24252/isafir.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 113 Documents
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INTERPRETIVE DISTANCE BETWEEN ACCOUNTING INFORMATION AND INSTITUTIONAL STRATEGY: A HERMENEUTIC PHENOMENOLOGICAL STUDY ON PUBLIC SERVICE AGENCY UNIVERSITIES Aditiya, Roby; Damayanti, Ratna Ayu; Said, Darwis
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i1.58933

Abstract

This study aims to explore the meaning and practice of using accounting information in strategic decision making at Public Service Agency State Universities (PTN-BLU). This study arises from the phenomenon of low utilization of accounting information in public sector managerial practices and the limitations of the positivistic approach in understanding this context. Using an interpretive approach and hermeneutic phenomenological method, data were collected through in-depth interviews and document analysis, involving two key informants from internal control and strategic planning units. The results showed four main findings: accounting information is understood administratively and not strategically; there is a distance between accounting systems and policy logic; strategic decisions are dominated by bureaucratic and political narratives; and there is a weak interpretive culture of financial statements. The study asserts that accounting reform should go beyond technical aspects and emphasize the importance of interpretation of financial statements.
Profit and Loss Sharing Berdasarkan Konsep Al-Falah Dalam Meningkatkan Kesejahteraan Pada Bisnis Syirkah: (Studi Pada Saunk Coffe and Resto) marzuka, syafika; Muchlis, Mustakim; Jannah, Raodahtul
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i1.57481

Abstract

The development of debt-free businesses is attracting more and more attention. One model is the shirkah business. In shirkah, the investor and business manager work together with a profit-sharing system agreed upon from the start. However, in practice, many business actors have not fully implemented Islamic principles. This study aims to examine the profit sharing calculation system, the application of dividend tax, and the implementation of the Al-Falah concept in improving welfare through the syirkah model at Saunk Coffee and Resto. The research method used is descriptive qualitative, with primary and secondary data. The results showed that the profit-sharing system applied by Saunk Coffee and Resto was not fully in accordance with the initial contract. However, as long as both parties agree with each other, the contract is still considered sharia-compliant. The tax on dividends has not been applied because it is influenced by behavior and a business environment that is not yet supportive.
PENGARUH KOMPETENSI APARATUR, SISTEM INFORMASI AKUNTANSI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI Ananda, Reski; Suwandi, Memen; Syariati, Namla Elfa
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i1.58967

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi apartur, sistem informasi akuntansi, dan kejelasan sasaran anggaran terhadap akuntabilitas pengelolaan dana desa dengan sistem pengendalian internal sebagai variabel moderasi. Penelitian dilakukan di Kantor Desa Kecanatan Pattallassang, Kabupaten Gowa, dengan 37 responden menggunakan metode purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi berganda linier dan Analisis Regresi Moderat (MRA) . Hasil penelitian menunjukkan bahwa kompetensi aparatur dan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap akuntabilitas, sedangkan kejelasan sasaran anggaran tidak berpengaruh. Sistem pengendalian internal memoderasi kompetensi aparatur dan sistem informasi akuntansi, namun tidak memoderasi kejelasan sasaran anggaran. Implikasi penelitian ini dapat menjadi acuan untuk meningkatkan tata kelola dana desa melalui peningkatan kualitas aparatur dan efektivitas sistem pengendalian, guna mendorong pengelolaan yang lebih transparan, akuntabel, dan dipercaya masyarakat.
PENGARUH DESENTRALISASI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA PT INDOFOOD Djafar, Juliana Sartika; Aliyah, Minna Mutha; Hidayat, Akmal
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 2 (2025): Volume 6 (2) Desember 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i2.59275

Abstract

Aktifitas perusahaan atau organisasi yang sedang berjalan akan selalu dihadapkan pada permasalahan yang menyangkut tentang kinerja. Bagi organisasi kinerja merupakan salah satu faktor penentu yang sangat penting dalam organisasi untuk dapat tumbuh dan berkembang. Penelitian ini bertujuan untuk menganalisis pengaruh desentralisasi terhadap kinerja manajerial, menganalisis pengaruh sistem akuntansi manajemen terhadap kinerja manajerial, menganalisis pengaruh desentralisasi dan sistem akuntansi manajemen terhadap kinerja manajerial. Dalam penelitian ini peneliti menggunakan pendekatan kuantitatif merupakan penelitian yang dilakukan dengan metode mengurutkan atau mempresentasi peningkatan dari tingkat variabel, yang terpenting bisa untuk merekam data sebanyak mungkin dari populasi yang ada, sehingga menemukan hasil yang dicari. Hasil penelitian ini menunjukkan bahwa variable Desentralisasi (X1) berpengaruh signifikan tehadap kinerja manajerial (Y). Variable system Akuntansi manajemen (X2) berpengaruh signifikan terhadap kinerja Manajerial (Y) Desentralisasi (X1) dan sistem Akuntansi manajemen (X2) berpengaruh positif signifikan terhadap kinerja manajerial (Y).
MEMBUKA TABIR MAQASID SYARIAH DAN GOOD CORPORATE GOVERNANCE PADA LEMBAGA KEUANGAN SYARIAH Suwandi, Memen; Abdullah, Muhammad Wahyuddin; Sumarlin, Sumarlin
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 2 (2025): Volume 6 (2) Desember 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i2.59810

Abstract

Abstrak, Tujuan penelitian ini adalah ingin mengetahui membuka tabir maqasid syariah dan good corporate governance pada lembaga keuangan syariah. Penelitian ini menggunakan penelitian kualitatif dengan menggunakan pendekatan riset library research atau penelitian pustaka, yang menjadi sumber data utama adalah pariwisata halal yang berkaitan dengan peluang dan ancaman, buku yang berkaitan dengan panduan metode basis akrual dan kas, dan jurnal-jurnal ilmiah yang relevan. Metode penyajian pada artikel ini dengan pengecekan data dilakukan dengan menggunakan Teknik trianggulasi yaitu dengan mengumpulkan data yang sebanyak-banyaknya kemudian memilah data yang telah diperoleh dan tahapan terahir mengolah data sampai menjadi tulisan ilmiah. Hasil  penelitian  menujukkan bahwa dengan menerapkan Maqasid Syariah dalam pengelolaan bank syariah berarti sama halnya melakukan pengelolaan bank secara baik (good corporate governance), dimana semakin tinggi implementasi Good Corporate Governance maka bank syariah dapat meningkatkan kepercayaan kepada stakeholders, dapat meningkatkan reputasi, dan mempromosikan pengembangan perusahaan yang lebih berkelanjutan dan bertanggung jawab. Disamping itu juga dapat meningkatkan nilai bank syariah itu sendiri.
PERSEPSI GENERASI Z TERHADAP TRANSFORMASI DIGITAL DALAM ADMINISTRASI PERPAJAKAN Surianto, Nurul Maghfirah; Azisah, Andi Nurul
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.68426

Abstract

This study seeks to examine Generation Z’s perceptions of digital transformation in tax administration and to identify the factors influencing these perceptions along with their implications for tax awareness. A qualitative descriptive approach was employed through in-depth interviews involving three informants, namely a Diploma IV Accounting student, a Master’s degree Accounting student, and Generation Z taxpayers. The participants were selected using purposive sampling, while the data were analyzed through an interactive model consisting of data reduction, data display, and conclusion drawing. The findings reveal that Generation Z generally holds positive perceptions toward the digitalization of tax services, as these systems provide greater convenience, efficiency, and flexibility in the tax reporting process.However, obstacles remain, such as system disruptions, limited internet access, and low tax literacy. The digitalization of tax services has the potential to increase tax awareness, but needs to be supported by adequate education. Therefore, improving the quality of the system and developing a more effective tax education strategy are crucial to supporting the optimization of digital tax services for Generation Z
Pengaruh Green Accounting dan Carbon Emission Disclosure terhadap Tax Avoidance pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2025 Azisah, Andi Nurul; Surianto, Nurul Maghfirah
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.68454

Abstract

This study examines the effect of green accounting and carbon emission disclosure on tax avoidance in energy companies listed on the Indonesia Stock Exchange during 2021–2025. This study uses a quantitative approach with secondary data obtained from annual reports, financial statements, and sustainability reports. The sample was selected using purposive sampling, resulting in 10 companies and 50 firm-year observations. Tax avoidance is proxied by the effective tax rate (ETR), while green accounting and carbon emission disclosure are measured using disclosure indices. The data were analyzed using panel data regression with the random effect model. The results show that green accounting and carbon emission disclosure do not significantly affect ETR. These findings indicate that broader environmental and carbon disclosure does not necessarily reflect lower tax avoidance. This study highlights the importance of evaluating corporate sustainability comprehensively by considering environmental disclosure and fiscal accountability.
RESPON PASAR TERHADAP PENGUNGKAPAN AKUNTANSI: TINJAUAN LITERATUR SISTEMATIS GLOBAL Muflikhah, Itsna; Rukmana, Risa
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.68543

Abstract

This systematic literature review (SLR) examines how capital markets respond to accounting disclosures globally, analysing 39 open access Scopus indexed articles (2016–2026) via the PRISMA 2020 protocol. Three analytical dimensions are investigated: (1) institutional context developed versus emerging markets; (2) disclosure type mandatory versus voluntary; and (3) dominant methodology. Findings show that value relevance models (Ohlson) and event study methods dominate the literature. Developed market firms exhibit stronger disclosure price relationships than emerging market counterparts, where concentrated ownership and weak governance attenuate information transmission. Voluntary sustainability and CSR disclosures produce heterogeneous market reactions contingent on disclosure quality and credibility. Governance mechanisms, information asymmetry, and regulatory environment are identified as critical moderators. The review synthesises global evidence, identifies research gaps, and provides a roadmap for future inquiry in developing country contexts.
ANALISIS KEPUTUSAN INVESTASI PROPERTI SYARIAH Jauhari, Yustika; Khaeruddin, Faizah
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.68550

Abstract

This study aims to examine Islamic investment among investors in Islamic property. The population of this study consisted of investors who had invested in Islamic property. Primary data were obtained through questionnaires distributed directly to the respondents. The data were analyzed using descriptive statistical techniques to describe the characteristics of the respondents and the tendencies of their Islamic investment behavior. The results of this study indicate that Islamic investment decisions are based on investors' religious beliefs. Individuals with strong religious convictions tend to align their activities, behaviors, and decision-making processes with the guidelines and principles prescribed by their religion.
Tinjauan Literatur : Praktik Akuntansi Biru dalam Pengelolaan Karbon Pesisisr di Indonesia dan Malaysia Rukmana, Risa; Muflikhah, Itsna
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.68591

Abstract

Increasingly intense climate change has made blue carbon ecosystems increasingly important in carbon management strategies worldwide. The purpose of this systematic literature review is to combine theoretical and empirical studies on blue accounting practices in coastal carbon management in Malaysia and Indonesia. The study uses the PRISMA approach to identify factors that support and hinder the implementation of blue accounting, evaluate the effectiveness of various methodologies, and examine how carbon management practices in coastal ecosystems interact with socio-economic, environmental, and policy factors. Four key themes emerge from the review: conceptualization and blue accounting frameworks; technical and methodological approaches; integration of institutions, policies, and governance; and economic valuation and market-based tools. The results indicate that Indonesia and Malaysia have significant coastal carbon potential. This study contributes to the development of a more practical, relevant, and comparative blue accounting framework for coastal ecosystem management policies in Southeast Asia.

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