cover
Contact Name
Roby Aditiya
Contact Email
roby.aditiya@uin-alauddin.ac.id
Phone
+6285399144551
Journal Mail Official
isafir@uin-alauddin.ac.id
Editorial Address
Jln. H.M. Yasin Limpo No. 36 Kel. Romangpolong Kec. Somba Opu Kab. Gowa, Sulawesi Selatan 92113
Location
Kab. gowa,
Sulawesi selatan
INDONESIA
Islamic Accounting and Finance Review
ISSN : -     EISSN : 2797166X     DOI : https://doi.org/10.24252/isafir.v2i2
Core Subject : Economy,
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 104 Documents
PENGARUH KUALITAS AUDIT DAN PENGALAMAN AUDITOR TERHADAP PENDETEKSIAN FRAUD DENGAN PROFESIONALISME SEBAGAI VARIABEL MODERASI Faradilla Salviayu Hasnur; Wawo, Andi; Sari, Nur Rahmah
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.v4i2.37377

Abstract

Abstract, This study aims to determine the effect of audit quality and auditor experience on fraud detection with professionalism as a moderating variable. This research was conducted at the government agency BPKP Representative for the Province of South Sulawesi. The method used is quantitative research with a causality approach. Source of data using questionnaire data collection. Respondents in this study were 36 people. The results showed that audit quality and auditor experience had a positive and significant effect on fraud detection, professionalism did not moderate the effect of audit quality on fraud detection and professionalism moderated the effect of auditor experience on fraud detection. Abstrak, Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit dan pengalaman auditor terhadap pendeteksian fraud dengan profesionalisme sebagai variable moderasi. Penelitian ini dilakukan pada Lembaga pemerintah BPKP Perwakilan Provinsi Sulsel. Metode yang digunakan yakni penelitian kuantitatif dengan pendekatan kausalitas. Sumber data menggunakan pengumpulan data kuesioner. Responden dalam penelitian ini adalah 36 orang. Hasil penelitian menunjukkan kualitas audit dan pengalaman auditor berpengaruh positif dan signifikan terhadap pendeteksian fraud, profesionalisme tidak memoderasi pengaruh kualitas audit terhadap pendeteksian fraud dan profesionalisme memoderasi pengaruh pengalaman auditor terhadap pendeteksian fraud.
GREEN ACCOUNTING BERBASIS DEEP ECOLOGY DALAM MENUNJANG KEBERLANJUTAN PERUSAHAAN Rohani, Dian Amalia Putri; Abdullah, Wahyuddin; Awaluddin, Murtiadi
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.v4i2.37942

Abstract

Abstract, The purpose of this study is to find out how the disclosure and meaning of green accounting based on deep ecology and to see how the reality of sustainability is reflected in the sustainability report of PT Vale Indonesia in 2021. This research type is a qualitative research using semiotic analysis of company’s sustainability report to look at the disclosure of green accounting based on deep ecology in supporting the company’s sustainability. The data is obtained from the sustainability report of PT Vale Indonesia in 2021. The data used as the object of analysis in the semiotic study is the text contained in the sustainability report. The results of this study indicate that PT Vale has reported its environmental performance in the form of a sustainability report, but the data provided has not fully covered real cost reporting. Regarding the concept of deep ecology, PT Vale makes it happen throught 3 stages, namely strategic planning, implementation and program evaluation. The application of deep ecology based on green accounting in realizing the company’s sustainability is marked by 3 sustainability indicators that have been achieved by the company, namely operational sustainability, environmental sustainability, and sustainability of existence. Abstrak, Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengungkapan dan pemaknaan green accounting berbasis deep ecology serta untuk melihat bagaimana realitas sustainability (keberlanjutan) yang terefleksi dalam sustainability report PT Vale Indonesia Tahun 2021. Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan analisis semiotika untuk mengungkap makna pada sustainability report perusahaan dengan melihat pengungkapan green accounting berbasis deep ecology dalam menunjang keberlanjutan perusahaan. Data diperoleh dari sustainability report PT Vale Indonesia Tahun 2021. Data yang dijadikan objek analisis dalam kajian semiotik adalah teks yang terdapat pada sustainability report. Hasil penelitian ini menunjukkan bahwa PT Vale sudah melaporkan kinerja lingkungannya dalam bentuk sustainability report akan tetapi data yang diberikan belum sepenuhnya melingkupi pelaporan biaya secara ril. Terkait konsep deep ecology, PT Vale mewujudkannya melalui 3 tahap yaitu perencanaan strategis, pelaksanaan serta evaluasi program. Penerapan green accounting berbasis deep ecology dalam mewujudkan keberlanjutan perusahaan ditandai dengan 3 indikator keberlanjutan yang berhasil diraih oleh perusahaan yaitu keberlanjutan operasional, keberlanjutan lingkungan, dan keberlanjutan eksistensi.
ANALISIS SISTEMATIC LITERATURE REVIEW (SLR) ATAS FAKTOR YANG MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN PERTAMBANGAN Putri Ramadhani; Rosmayanti, Rosmayanti; Minggu, Ayu Rinathi; Pakulla’, Heriani; Damayanti, Ratna Ayu; Syarifuddin, Syarifuddin
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.v4i2.38500

Abstract

Abstract, Companies can no longer avoid disclosing their social duties. On the other hand, because disclosing social responsibility is still a burden for businesses and is voluntary in its standards and substance, businesses that have made large profits must be able to report their social responsibility. Corporate social responsibility is a type of obligation that businesses have towards the environment and the communities in which they operate. The purpose of this research literature is to determine the variables that can influence the disclosure of corporate social responsibility in the mining industry. By presenting research findings on the variables that influence the disclosure of corporate social responsibility, the data analysis method uses a qualitative descriptive approach through literature review (literature review). The most used factor in this study is profitability, followed by leverage, where profitability here is a financial analysis ratio that measures a company's ability to earn profits. While leverage is the ability of a management in managing sources of funds, both company assets and debt. Abstrak, Perusahaan tidak dapat lagi menghindari pengungkapan tugas sosial mereka. Di sisi lain, karena pengungkapan tanggung jawab sosial masih menjadi beban bagi bisnis dan bersifat sukarela dalam standar dan substansinya, bisnis yang telah menghasilkan keuntungan besar harus dapat melaporkan tanggung jawab sosialnya. Tanggung jawab sosial perusahaan adalah jenis kewajiban yang dimiliki bisnis terhadap lingkungan dan komunitas tempat mereka beroperasi. Tujuan dari penelitian literatur ini adalah untuk mengetahui variabel-variabel yang dapat mempengaruhi pengungkapan tanggung jawab sosial perusahaan industri pertambangan. Dengan menyajikan temuan penelitian terhadap variabel-variabel yang mempengaruhi pengungkapan tanggung jawab sosial perusahaan, metode analisis data menggunakan pendekatan kualitatif deskriptif melalui kajian pustaka (literature review). Faktor yang paling banyak digunakan dalam penelitian ini adalah profitabilitas, diikuti dengan leverage, dimana profitabilitas disini merupakan analisis rasio keuangan yang mengukur kemampuan suatu perusahaan dalam memperoleh laba. Sedangkan leverage adalah kemampuan suatu manajemen dalam mengelola sumber dana, baik kekayaan perusahaan maupun hutang.
PORTRAIT OF ZAKAT MANAGEMENT AT SOME ZAKAT INSTITUTIONS IN MAKASSAR CITY Asmira, Sri; Basri, Muh. Arfah; Muin, Rahmawati; Lutfi, Mukhtar
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.v4i2.39317

Abstract

The purpose of writing this article is to analyze the form of zakat management at BAZNAS Makassar City and several LAZs in Makassar City such as Dhompet Dhuafa, LAZISMU, Wahdah Islamiyah, Yatim Mandiri, and Rumah Zakat Makassar City. This research is a qualitative research using descriptive analysis techniques with library research. The results of the study show that zakat management is carried out by BAZNAS and several LAZs in Makassar City, namely they collect zakat in various ways that can make it easier for muzakki to pay their zakat. Then in the zakat distribution and utilization program, they focus on the same issues as in the religious, economic, educational, health and social fields. Basically, BAZ and LAZ manage zakat with the same goal, namely to eradicate poverty and encourage the people's economy. The obstacles faced in the management of zakat are inseparable from the problem of the lack of available zakat funds, the lack of public knowledge and trust regarding the management of zakat by zakat institutions, and the lack of adequate human resources in managing zakat. The implication of this research is that various zakat management programs need to be developed in a better, more productive and modern direction. So as to increase efficiency and effectiveness in the management of zakat at zakat institutions in general.
KEPATUHAN WAJIB PAJAK PPH 21 DALAM PERSPEKTIF MAQASHID SYARIAH Koemar, Fadillah Zaskia; Kara, Muslimin; Bulutoding, Lince
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.v4i2.40580

Abstract

Abstract, This study aims to determine the level of compliance of Muslim taxpayers registered at the South Makassar KPP and to determine the compliance of Muslim taxpayers in the maqashid sharia perspective. The paradigm used in this study is a type of qualitative research with an interpretive approach. The results showed that the level of compliance of Muslim taxpayers at KPP Pratama South Makassar was well achieved. This is based on three main things, namely an understanding of the urgency of taxes, an understanding of tax rules and policies, and the deposit/payment of taxes themselves. In addition, in the maqashid sharia perspective, the compliance of Muslim taxpayers at the South Makassar KPP Pratama has fulfilled the five principles, namely safeguarding property (hifdz al-mal), guarding reason (hifdz al-'aql), guarding soul (hifdz an-naas), safeguarding descendants (hifdz an-nasb), in which these four things then lead to maintaining religion (hifdz ad-din). Abstrak, Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan Wajib Pajak Muslim yang terdaftar di KPP Makassar Selatan dan Mengetahui kepatuhan Wajib Pajak Muslim dalam perspektif maqashid syariah. Paradigma yang digunakan dalam penelitian ini yaitu jenis penilitian kualitatif dengan pendekatan interpretif. Hasil penelitian menunjukkan tingkat kepatuhan Wajib Pajak muslim di KPP Pratama Makassar Selatan tercapai dengan baik. Hal ini didasarkan kepada tiga hal utama yaitu pemahaman terkait urgensi pajak, pemahaman terkait aturan dan kebijakan pajak, serta penyetoran/pembayaran pajak itu sendiri. Selain itu Dalam perspektif maqashid syariah, kepatuhan Wajib Pajak Muslim di KPP Pratama Makassar Selatan telah memenuhi kelima prinsip yakni menjaga harta (hifdz al-mal), menjaga akal (hifdz al-„aql), menjaga jiwa (hifdz an-naas), menjaga keturunan (hifdz an-nasb), yang di mana keempat hal tersebut kemudian bermuara kepada menjaga agama (hifdz ad-diin).
KINERJA DAN AKUNTABILITAS PADA BADAN AMIL ZAKAT DALAM PENGELOLAAN ZAKAT (BAZNAS) DI KABUPATEN MAJENE Rachmadani, Febby; Mansur, Muh. Danial; Wiliana, Rahayu; Wardani, Reski; Kartini, Kartini
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.v4i2.41581

Abstract

Abstract, The purpose of this study was to determine the perfomance of the National Amil Zakat Agency (BAZNAS) of Majene Regency using the principles of Accountability and Transparency. This study uses a qualitative research type, which is to describe the reality of the events studied or research conducted so as to make it easier for the author to obtain objective data. Data collection techniques using interviews with informants and through the form of literature, articles, journals, as well as from related sites on the internet related to the research conducted. From the results of the research, the performance and accountability of the National Amil Zakat Agency in the management of zakat (BAZNAS) in Majene Regency has been good in zakat management, accountability and transparency of the Majene Regency Amil Zakat Agency by having morality towards the community in zakat payments and transparency of income data and fund management at the Amil Zakat Agency of Majene Regency. Abstrak, Tujuan Penelitian ini untuk mengetahui kinerja Badan Amil Zakat Nasional (BAZNAS) Kabupaten Majene menggunakan prinsip Akuntabilitas dan Transparan. Penelitian ini menggunakan jenis penelitian kualitatif deskriptif, yaitu untuk menggambarkan kenyataan dari kejadian yang diteliti atau penelitian yang dilakukan sehingga memudahkan penulis untuk mendapatkan data yang objektif. Teknik pengumpulan data menggunakan metode wawancara terhadap informan dan melalui berupa literature, artikel, jurnal, serta dari situs yang berkaitan di internet yang berhubungan dengan penelitian yang dilakukan. Dari hasil penelitian Kinerja dan akuntabilitas pada Badan Amil Zakat Nasional dalam pengelolaan zakat (BAZNAS) di Kabupaten Majene sudah baik dalam pengelolaan zakat, Akuntabilitas dan transparansi Badan Amil Zakat Kabupaten Majene dengan memiliki moralitas terhadap masyarakat dalam pembayaran zakat dan transparansi data pendapatan dan pengelolaan dana pada Badan Amil Zakat Kabupaten Majene.
EFEKTIVITAS DAN AKUNTABILITAS PENGELOLAAN BANTUAN LANGSUNG TUNAI (BLT) DANA DESA TERHADAP MASYARAKAT TERDAMPAK COVID-19 DI DESA SAWARU KABUPATEN MAROS Dinda Agus Putri, Dinda; Muchlis, Saiful; Jannah, Raodahtul
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.v4i2.42099

Abstract

bstract, The aim of this research is to determine the effectiveness and accountability of the management of Direct Village Fund Cash Assistance (BLT-Village Fund) during the Covid-19 pandemic in Sawaru Village, Maros Regency. This research uses a qualitative method with a phenomenological approach. The research results show that the management of BLT- Village Funds during the Covid-19 pandemic has been effective and meets the principle of accountability. This can be seen from the planning process to reporting and accountability which is carried out based on the applicable provisions and regulations. Abstrak, Tujuan penelitian ini adalah untuk mengetahui efektivitas dan akuntabilitas pengelolaan Bantuan Langsung Tunai Dana Desa (BLT-Dana Desa) selama pandemi Covid-19 di Desa Sawaru Kabupaten Maros. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi. Hasil penelitian menunjukkan bahwa pengelolaan BLT- Dana Desa selama terjadinya pandemi Covid-19 telah berjalan dengan efektif dan memenuhi prinsip akuntabilitas. Hal ini dapat dilihat dari proses perencanaan hingga pelaporan dan pertanggungjawaban yang dijalankan telah berdasar pada ketentan dan peraturan yang berlaku.
PENGARUH AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT: A SYSTEMATIC LITERATURE REVIEW Abbas, Aisyah; Zam-Zam, Fitriya Muslimah; Indrijawati, Aini; Ferdiansyah, Muhammad Irdam
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.v4i2.43643

Abstract

Abstract, This research aims to analyze the influence of audit tenure and company size on audit quality. Audit quality has an important role in providing accurate and reliable information to company stakeholders. Previous research shows that long audit tenure can improve audit quality. There is also research that too long audit tenure can reduce auditor independence and potentially reduce audit quality. Company size is also considered to influence audit quality. Companies with a larger size, such as large KAPs (Big Four), are considered to provide better audit quality than smaller KAPs. This is due to better financial resources and more specific relationships between large KAPs and their clients. It is hoped that the results of this research will provide new information and insight into the influence of audit tenure and company size on audit quality. These findings can be used as a reference in decision making and increase understanding of the factors that influence audit quality. Abstrak, Penelitian ini bertujuan untuk menganalisis pengaruh audit tenure dan ukuran perusahaan terhadap kualitas audit. Kualitas audit memiliki peran penting dalam memberikan informasi yang akurat dan dapat dipercaya kepada para pemangku kepentingan perusahaan. Penelitian sebelumnya menunjukkan bahwa audit tenure yang panjang dapat meningkatkan kualitas audit, terdapat juga penelitian bahwa audit tenure yang terlalu panjang dapat mengurangi independensi auditor dan berpotensi menurunkan kualitas audit.Ukuran perusahaan juga dianggap mempengaruhi kualitas audit. Perusahaan dengan ukuran yang lebih besar, seperti KAP besar (Big Four), dianggap memberikan kualitas audit yang lebih baik dibandingkan KAP yang lebih kecil. Hal ini disebabkan oleh sumber daya keuangan yang lebih baik dan hubungan yang lebih spesifik antara KAP besar dengan klien mereka. Hasil penelitian ini diharapkan dapat memberikan informasi dan wawasan baru tentang pengaruh audit tenure dan ukuran perusahaan terhadap kualitas audit. Temuan-temuan ini dapat digunakan sebagai acuan dalam pengambilan keputusan dan meningkatkan pemahaman tentang faktor-faktor yang memengaruhi kualitas audit.
PENGARUH LABA, ARUS KAS, DAN LEVERAGE DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS Ningsih, Nabila Utari; Suwandi, Memen; Aditiya, Roby
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.v4i2.44042

Abstract

Abstract: This research aims to provide empirical evidence regarding the influence of profits, cash flow and leverage in predicting financial distress conditions. This research is quantitative research with a cause-and-effect relationship. The population in this study were 59 non-bank companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sample selection technique uses purposive sampling with the aim of obtaining samples that match the criteria that have been determined by the data obtained, namely 21 companies. The data used in this research is secondary data using the documentation study method, namely collecting data by looking at the company's annual report on the BEI website. Data analysis uses statistical analysis and multiple linear regression analysis. The results of this research show that profit has no effect on financial distress, cash flow and leverage have an effect on financial distress. Abstrak: Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh laba, arus kas, dan leverage dalam memprediksi kondisi financial distress. Penelitian ini merupakan penelitian kuantitatif dengan hubungan kausal atau hubungan sebab-akibat. Populasi dalam penelitian ini adalah perusahaan bukan bank yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2022 sebanyak 59 perusahaan. Teknik dalam pemilihan sampel menggunakan purposive sampling dengan tujuan untuk mendapatkan sampel yang sesuai dengan kriteria yang telah ditentukan dengan data yang diperoleh yaitu 21 perusahaan. Data yang digunakan dalam penelitian ini merupakan data sekunder dengan menggunakan metode studi dokumentasi yaitu mengumpulkan data dengan melihat laporan tahunan perusahaan pada situs BEI. Analisis data menggunakan analisis analisis statistik dan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa laba tidak berpengaruh terhadap financial distress, arus kas dan leverage berpengaruh terhadap financial distress.
PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH SEBELUM DAN SETELAH PANDEMI COVID-19 Riyadi, Adhe Bagus; Bulutoding, Lince; Syariati, Namla Elfa
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 1 (2024): Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i1.47063

Abstract

Abstract, This research aims to analyze the comparison of the financial performance of the North Kolaka Regency Regional Government before and after the COVID-19 pandemic. The data used in this research is secondary data obtained from the annual financial reports of the North Kolaka Regency Regional Government for the 2018-2019 and 2021-2022 periods. The data analysis method used is the Paired Sample T-Test hypothesis test to compare the averages of financial variables before and after the COVID-19 pandemic. The research results show that overall there is no significant difference in the financial performance of the North Kolaka Regency Regional Government before and after the COVID-19 pandemic, with a significance value (sig) greater than 0.05. However, there were fluctuations in several financial performance variables between the periods before and after the COVID-19 pandemic. The variables observed include the degree of fiscal decentralization, regional financial dependence, regional financial independence, operating and capital expenditure, efficiency, effectiveness and regional financial growth. Keywords: Degree of fiscal decentralization, regional financial performance, Covid-19 pandemic, regional financial growth, North Kolaka

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