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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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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 103 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.

Page 11 of 11 | Total Record : 103

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