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Roby Aditiya
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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 104 Documents
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PENGUATAN KECERDASAN SPIRITUAL TERHADAP PENGARUH INVESTIGATIVE AUDIT, DATA MINING, DAN CONTINUOUS AUDIT DALAM PENDETEKSIAN FRAUD Indah Tri Hartini; Muh. Wahyuddin Abdullah; Andi Wawo
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.34248

Abstract

This study aims to examine the effect of investigative audits, data mining, and continuous audits on fraud detection by strengthening spiritual intelligence at BPKP Representatives of South Sulawesi Province. To support the research objectives, researchers used three main theories, namely the hexagonal fraud theory, agency theory, and attribution theory. This study is quantitative and takes a causality approach. The population in this study were auditors who were representatives of the South Sulawesi provincial financial and development oversight agency and had conducted investigative audits. The technique for selecting the sample used a purposive sampling method with a total of 36 people. Multiple linear regression analysis and moderated regression analysis with an absolute difference value approach are used in the hypothesis testing method. The statistical analysis was carried out using the SPSS 25 application program. The test results in this study indicate that investigative auditing and data mining have a significant effect on fraud detection. Meanwhile, continuous auditing has no significant effect on fraud detection. Moderation analysis carried out proves that the moderating variable of spiritual intelligence is not a reinforcing variable in the interaction of investigative audit, data mining, and continuous audit influences on fraud detection.
BUSINESS SCALE, BUSINESS AGE, AND KNOWLEDGE OF ACCOUNTING ON INTEREST IN USING ACCOUNTING INFORMATION Andi Resky Rahim; Sumarlin Sumarlin
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 2 (2022): December 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i2.34497

Abstract

Abstract, This study aims to examine the factors that influence the use of accounting information by using variables of business scale, age of business, and accounting knowledge. The type of research used is quantitative research. Data collection techniques using questionnaires. The regression model used in this study is a multiple linear regression model with the help of SPSS. The sampling method for the study used the Random Sampling method (random) which obtained as many as 95 MSME owners/managers in Somba Opu District, Gowa Regency. The results showed that the variables of business scale, business age and accounting knowledge had a positive and significant effect on the use of accounting information in MSME’s Somba Opu District, Gowa Regency. The implication of this research is that MSME actors are expected to better understand and use accounting information, especially for financial information, to pay more attention because the existence of financial reports for MSMEs can help MSMEs in applying for credit to banks if they need capital. For the government and related agencies, they must help SMEs to use accounting information more, one of which is by holding trainings related to accounting information. In addition, further research with the same theme is expected to add other variables that can affect the use of accounting information, so that the results of the study can explain the contribution of all these variables to the use of accounting information. Abstrak, Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi penggunaan informasi akuntansi dengan menggunakan variabel skala usaha, umur usaha, dan pengetahuan akuntansi. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Teknik pengumpulan data menggunakan kuesioner. Model regresi yang digunakan dalam penelitian ini adalah model regresi linier berganda dengan bantuan SPSS. Metode pengambilan sampel penelitian menggunakan metode Random Sampling (acak) yang diperoleh sebanyak 95 orang pemilik/pengelola UMKM di Kecamatan Somba Opu Kabupaten Gowa. Hasil penelitian menunjukkan bahwa variabel skala usaha, umur usaha dan pengetahuan akuntansi berpengaruh positif dan signifikan terhadap penggunaan informasi akuntansi pada UMKM Kecamatan Somba Opu Kabupaten Gowa. Implikasi dari penelitian ini adalah para pelaku UMKM diharapkan lebih memahami dan menggunakan informasi akuntansi khususnya untuk informasi keuangan agar lebih diperhatikan karena dengan adanya laporan keuangan UMKM dapat membantu UMKM dalam mengajukan kredit ke bank jika membutuhkan modal. Bagi pemerintah dan instansi terkait harus membantu UKM agar lebih banyak menggunakan informasi akuntansi, salah satunya dengan mengadakan pelatihan-pelatihan terkait informasi akuntansi. Selain itu, penelitian selanjutnya dengan tema yang sama diharapkan menambahkan variabel lain yang dapat mempengaruhi penggunaan informasi akuntansi, sehingga hasil penelitian dapat menjelaskan kontribusi semua variabel tersebut terhadap penggunaan informasi akuntansi.
SISTEM INFORMASI AKUNTANSI BERBASIS MAJA LABO DAHU DALAM UPAYA MENCEGAH TERJADINYA FRAUD Marhamatussanyyah Marhamatussanyyah; Lince Bulutoding; Roby Aditiya
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.34581

Abstract

This study aims to determine how important it is to implement an accounting information system that is supported by the maja labo dahu concept in a company to prevent fraud. This research was conducted at the Regional Asset Financial Management Agency (BPKAD) office in the city of Bima. The object of research taken by the researcher is an accountant employee who works at the BPKAD office in the city of Bima. This type of research is a qualitative research using a Phenomenological research approach. The type of data used in this study is subject data in the form of information obtained from interviews with respondents. The results of this study indicate that the application of an accounting information system in the planning and implementation process has been said to be effective, by balancing the values ​​of the maja labo dahu (shame and fear) concept which contains the value to always be ashamed and afraid of violating the laws of norms and religion so that by The value of this philosophy can be said to be able to prevent someone from committing fraud.
STUDI LITERATUR SISTEMATIS: FAKTOR PENENTU KEBERHASILAN PENERAPAN ERP DALAM ORGANISASI Putri Ramadhani; Nur’Illiyyien Nur’Illiyyien; Aini Indrijawati; Muhammad Irdam Ferdiansyah
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.34588

Abstract

Enterprise Resource Planning (ERP) is considered by many organizations as a potential solution, essential for businesses to gain efficiencies and become competitive. ERP implementation can reap enormous benefits or it can be disastrous for an organization that fails to manage the implementation process. Adoption of a new ERP system is a very complex process and it is not as easy as one might think. The purpose of this research is to help practitioners and business people to increase the chances of success in implementing ERP in business. The results found from this literature study are factors that need to be considered during implementation, in order to facilitate the continued success of the ERP system and ensure a better impact. In the literature, we identified more than 30 CSFs, 12 of which were selected. Then, through recording the frequency of occurrence of the 12 factors identified in the literature, it is possible to provide a classification, which will help further investigations and ERP implementers to identify possible problems and to detect possible negative influences on project success
PENGELOLAAN DANA DESA DALAM UPAYA KESEJAHTERAAN MASYARAKAT DESA DALAM BINGKAI SIPAKATAU ASSAMATURU NA SIPAKALABBERE Juliani Juliani; Sumarlin Sumarlin; Farid Fajrin
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.34763

Abstract

This study aims to find out how Tabbinjai Village exemplifies financial transparency and accountability, and reveals the role of sipakatau, assamaturu, and sipakalebbere values in fostering accountability and transparency in village financial management for the benefit of village communities.In this study, the type of qualitative phenomenological research was used. The type of data used is subject data obtained through interview-based data collection. By using triangulation of data sources to test the validity of the data obtained.The results of this study indicate that the Tabbinjai village government is in accordance with the principles of good governance, so it can be seen that the financial management of Tabbinjai Village is quite accountable, with direct accountability to interested parties and reporting on the implementation of the Village Budget. To ensure that financial management in Tabbinjai Village is not disrupted, the government ensures financial transparency by providing billboards, information boards, and open government performance evaluations that can be accessed by anyone. The implementation of local wisdom values of sipakatau, assamaturu, na sipakalabbere in Tabbinjai village has been applied in community life, especially in managing village funds, although there are still some obstacles faced..
PENGARUH INDPENDENSI DAN KOMPETENSI TERHADAP PENCEGAHAN FRAUD DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERATING Munirah Rukayyah; Andi Wawo; Nur Rahma Sari
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.35377

Abstract

The purpose of this study was to find out how independence and competence influence fraud prevention with emotional intelligence as a moderating variable at BPKP Representative for South Sulawesi Province. This study uses a quantitative method with a causality approach. This study uses subject data. The data source used is primary data. The data collection method was carried out using a questionnaire in the form of a written list of questions. The number of respondents used in this study were 37 people. Respondents in this study were auditors. The results of this study indicate that independence has a positive and significant effect on fraud prevention. Competence has a positive and significant effect on fraud prevention. Emotional intelligence does not moderate and weaken the effect of independence on fraud prevention. Emotional intelligence moderates the influence of competence on fraud prevention. Future research is expected to be able to develop this research by adding variables and expanding the object of research.
PENGARUH PEMAHAMAN KODE ETIK PROFESI AKUNTAN, KECERDASAN INTELEKTUAL DAN KECERDASAN EMOSIONAL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI DENGAN AKHLAKUL KARIMAH SEBAGAI VARIABEL MODERASI Hendra; Sumarlin Sumarlin; Raodahtul Jannah
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.36031

Abstract

This study aims to examine the effect of understanding the ethical code of the accounting profession, intellectual intelligence and emotional intelligence on the ethical behavior of accounting students with akhlakul karimah as a moderating variable. This research is a quantitative research with a causal associative approach. The sample population in this study were students majoring in Accounting class of 2018, Faculty of Islamic Economics and Business, UIN Alauddin Makassar. The sample collection technique used purposive sampling method with a total of 82 respondents. The data used in this study is primary data collected through a direct questionnaire survey. The results of this study indicate that understanding the ethical code of the accounting profession, intellectual intelligence and emotional intelligence have a significant positive effect on the ethical behavior of accounting students. Moderation analysis using the absolute difference value approach shows that the moderating variable akhlakul karimah is able to moderate the effect of understanding the code of ethics of the accounting profession on ethical behavior of accounting students but cannot moderate intellectual intelligence and emotional intelligence on ethical behavior of accounting students.
PENGARUH LINGKUNGAN KERJA, FASILITAS KERJA DAN LATAR BELAKANG PENDIDIKAN TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI Wilda Mustari; Andi Wawo; Della Fadhilatunisa
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.36844

Abstract

This study aims to determine how the influence of the work environment, work facilities and educational background on the use of accounting information systems with organizational culture as a moderating variable. This study uses a quantitative method with a causality approach. This research was conducted at PT Semen Tonasa, Pangkep Regency. Methods of data collection is done by using a questionnaire. The number of respondents used in this study was 35 people. The results of this study indicate that the work environment, work facilities and educational background have a positive and significant impact on the use of accounting information systems. Organizational culture moderates the influence of work environment and educational background on the use of accounting information systems. Organizational culture does not moderate and weaken the effect of work facilities on the use of accounting information systems.
PERLAKUAN AKUNTANSI TERHADAP SOFWARE PADA DINAS PERHUBUNGAN KABUPATEN TANAH DATAR BERDASARKAN SAP NO. 14 TENTANG ASET TIDAK BERWUJUD Sri Adella Fitri; Lefri Gusdi; Miftahul Fajriani; M.Dian Saputra; Putri Sundari
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.38829

Abstract

The development of accounting in the Indonesian government can be said to be very slow to anticipate the demands of the times. The output produced by government accounting in Indonesia cannot be said to be accurate and not informative, so it cannot be used in decision making. Government Regulation No. 24 of 2005 describes Government Accounting Standards, hereinafter referred to as SAP, are accounting principles applied in preparing and presenting government financial reports. Based on this government regulation, the central and regional governments must apply full accrual-based accounting and no longer apply cash-based accounting. towards accruals. This research tends to determine the accounting treatment of software at the Office of Communication and Information Technology based on SAP No.14 regarding intangible assets. This research is quantitative research method with a descriptive approach with data collection techniques in the form of interviews, observation, and documentation. The results of the study show that the accounting treatment of software in the Office of Transportation Office which has 1 software, namely Simda BMD and Recognition and Measurement alone, there is no violence and termination of the software in this transportation service, there are also no disclosures related to the software.
PENGUNGKAPAN SISTEM AKUNTANSI PADA PENGELOLAAN KEUANGAN BANK SAMPAH Feni, Feni Nurfaisyah Jabir; Muchlis, Mustakim; Suhartono, Suhartono
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.35598

Abstract

Abstract, This study aims to determine how the disclosure of the accounting system at the waste bank. In addition, to find out whether this waste bank can realize economic improvement for the community. This research is a qualitative research using a descriptive approach. The source of data in this study was obtained from one source, namely primary data obtained from informants and the results of field observations. Data collection methods were carried out starting from interviews, documentation, and observation. Furthermore, the validity of the data used includes, the degree of trustworthiness (credibilty), transferability (transferability), dependence (dependabilty), certainty (Confirmabilty). The results of this study indicate that the disclosure of the accounting system in the financial management of the waste bank (UPT bank waste center Makassar City) has not implemented its financial management system in accordance with SAK ETAP applicable in Indonesia. Garbage banks have a positive impact on improving the community's economy because waste banks relieve their economy from the sales of their waste. Abstrak, Penelitian ini bertujuan untuk mengetahui bagaimana pengungkapan sistem akuntansi pada bank sampah. Selain itu untuk mengetahui apakah bank sampah ini bisa mewujudkan peningkatan ekonomi kepada masyarakat. Penelitian ini merupakan penelitian kualitatif menggunakan pendekatan deskriptif. Sumber data dalam penelitian ini didapatkan dari satu sumber yaitu data primer yang diperoleh dari informan dan hasil observasi lapangan. Metode pengumpulan data dilakukan mulai dari wawancara, dokumentasi, dan Observasi. Selanjutnya, keabsahan data yang digunakan meliputi, derajar keterpercayaan (credibilty), keteralihan (tranfertability), kebergantungan (dependabilty), kepastian (Confirmabilty). Hasil penelitian ini menunjukkan bahwa pengungkapan sistem akuntansi pada pengelolaan keuangan bank sampah (UPT bank sampah pusat Kota Makassar) belum melaksanakan sistem pengelolaan keuangannya sesuai dengan SAK ETAP yang berlaku di Indonesia. Bank sampah memberikan dampak positif terhadap peningkatan ekonomi masyarkat karena bank sampah meringankan perkonomian mereka dari hasil penjualan sampah mereka.

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