JIAR : Journal Of International Accounting Research
JIAR : Journal Of International Accounting Research with e-ISSN : 2829-258X (Online) is an electronic scientific journal published online twice (May and November) a year by Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM. JIAR : Journal Of International Accounting Research covered various research approaches, namely: quantitative, qualitative and mixed-method. JIAR : Journal Of International Accounting Research focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting, Managerial Accounting, Public Sector Accounting, Sharia Accounting, Auditing, Forensic Accounting, Behavioral Accounting (Including Ethics and Professionalism), Accounting Education, Taxation, Capital Markets and Investments, Accounting for Banking and Insurance, Accounting for SMEs, Accounting Information Systems, Environmental Accounting, Accounting for Rural Credit Institutions.
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<![CDATA[PENGENDALIAN INFLASI DALAM PENILAIAN EKONOMI MAKRO ISLAM DI INDONESIA ]]>
<![CDATA[Mafikah, Ananta Delyana]]>;
<![CDATA[Nurvita Sari, Silvi Indah]]>;
<![CDATA[Arif Zairifli, Ahmad Izul]]>;
<![CDATA[Latifah, Eny]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v2i02.1150
<![CDATA[Inflation control is a very important aspect in macroeconomic assessments, including from an Islamic economic perspective. The main focus of this research examines the mechanisms and principles of controlling inflation within an Islamic macroeconomic framework, with a focus on monetary and fiscal policies that are in accordance with sharia. This approach emphasizes economic justice, fair distribution of wealth, and balance between supply and demand in the market. Instruments such as the prohibition of usury and the use of commodity-based currencies are discussed as potential tools to maintain price stability. Apart from that, this research also evaluates the role of Islamic financial institutions in promoting economic stability and reducing the rate of inflation. The research results show that the application of Islamic economic principles can provide an effective alternative solution to control inflation, while maintaining justice and the welfare of society as a whole. Through this analysis, it is hoped that it can contribute to the development of better and more sustainable economic policies in an Islamic context.]]>
<![CDATA[ZAKAT DAN WAKAF DALAM MENDUKUNG PENGEMBANGAN USAHA MIKRO KECIL MENENGAH ]]>
<![CDATA[Nur Habib, Asifi Antoni]]>;
<![CDATA[Nur Ilma, Aidah]]>;
<![CDATA[Pramiswari, Diva Ayu]]>;
<![CDATA[Lestari, Dwi]]>;
<![CDATA[Latifah, Eny]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v2i02.1151
<![CDATA[The aim of this research is to determine zakat and waqf in supporting the development of micro, small and medium enterprises. The research method used is a library method by combining data sources originating from books, journals and reports of previous research results. The results of this research are that zakat and waqf have a very important contribution in helping and supporting the development of micro, small and medium enterprises. With the existence of some zakat and waqf assets, the community's economy is greatly helped and most UMKM have felt the benefits of zakat and waqf in helping the prosperity of their small businesses.]]>
<![CDATA[PERAN AKUNTAN DI ERA SOCIETY 5.0 ]]>
<![CDATA[Nurvita Sari, Silvi Indah]]>;
<![CDATA[Latifah, Eny]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v2i02.1152
<![CDATA[This research aims to find out the role of accountants in the Society 5.0 era. The research method is qualitative with the type of literature. The result of the research is that in the era of Society 5.0, accountants can carry out their work processes using technology (digital) so that they are completed quickly. Although the role of the accounting profession has been replaced by technology in the Society 5.0 era, the accounting profession still has new career opportunities and its role is expanding. Therefore, accountants must develop (digital) technology competencies, implement new technology prototypes (learning-by-doing process), train based on Society 5.0 programmes (digital human skills), respond to changes in industry, business, and technological developments, and international certification-based training. The limitation of this study lies in the national documents used in this study. This led to a lack of information obtained during the analysis of this research. If there is a desire to continue this research in the future, we hope to enrich the international literature and enable a comparison of the transformation of the role of accountants at each stage of Society 5.0]]>
<![CDATA[PARADIGMA AKUNTANSI SYARIAH DI INDONESIA ]]>
<![CDATA[Ziyadatin Ilmi, Anugrahi Putri]]>;
<![CDATA[Latifah, Eny]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v1i02.1153
<![CDATA[The purpose of this article is to examine the extent to which accounting practices in financial institutions or companies in Indonesia comply with sharia principles. Research methods with case studies on financial institutions or certain companies can be used to explore existing sharia accounting practices and analyze the extent to which these institutions comply with sharia principles. This research can involve analysis of regulations, standards, financial reports and literature related to sharia accounting. in Indonesia by discussing accounting paradigms, research paradigms, developments, definitions of accounting. Research can produce findings about the extent to which accounting and financial reporting practices in Indonesia comply with sharia principles. Research can increase understanding of how sharia accounting is implemented and regulated in Indonesia.]]>
<![CDATA[ANALISIS PRODUKTIVITAS TENAGA KERJA INDUSTRI KECIL KONVEKSI KABUPATEN TASIKMALAYA ]]>
<![CDATA[Haaq, Moh Ihzarull]]>;
<![CDATA[Sukarniati, Lestari]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 3 No 01 (2024): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v3i01.1171
<![CDATA[This research aims to analyze and find out what factors influence the productivity of small convection industry workers in Tasikmalaya Regency, West Java. The variables observed in this research are length of work, education, training, gender and number of family dependents. In this research, the data source used is primary data, data was obtained by distributing questionnaires to forty-five respondents working in small convection industries in Tasikmalaya Regency. The type of data used is quantitative descriptive, analyzed using multiple linear models using the Eviews 12 analysis tool. The results of this research show that the variables of length of work, education, training and gender have a positive and significant effect on labor productivity, and the variable number of dependents does not has a positive and significant effect on labor productivity.]]>
<![CDATA[THE IMPACT OF COMMUNITY PARTICIPATION IN VILLAGE FUND MANAGEMENT ON FRAUD PREVENTION ]]>
<![CDATA[Endang Tri Pratiwi]]>;
<![CDATA[Haliah, Haliah]]>;
<![CDATA[Nirwana, Nirwana]]>;
<![CDATA[Kusumawati, Andi]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 3 No 01 (2024): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jiar.v3i2.1271
<![CDATA[This study aims to analyze the impact of community participation in village fund management on fraud prevention. This study uses a qualitative approach with a case study method in Kolowa Village, Central Buton Regency. The research informants consisted of various elements of society, including village officials, members of the Village Consultative Body (BPD), and the general public involved in the management of village funds. Data collection was carried out using several techniques, namely interviews, observations, and documentation studies and then thematic analysis was carried out. In addition, data triangulation will also be carried out to ensure the accuracy and consistency of information obtained from various sources. The results of the study found that community participation in the management of village funds has an impact on fraud prevention. Through active community involvement, transparency and accountability in the management of village funds can be improved, thereby minimizing the possibility of fraud. In addition, community participation also contributes to improving the competence of human resources in village fund management.]]>
<![CDATA[FINANCIAL PERFORMANCE ANALYSIS OF SOUTH SULAWESI ]]>
<![CDATA[Damara, Mochamad Rizky]]>;
<![CDATA[Haliah, Haliah]]>;
<![CDATA[Kusumawati, Andi]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 3 No 01 (2024): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jiar.v3i2.1295
<![CDATA[The purpose of this study was to examine the financial performance of the local government of South Sulawesi Province in achieving good public financial management that can bring prosperity to the community. The analysis technique used is to calculate the degree of decentralization, the ratio of regional financial independence, efficiency, effectiveness, direct and indirect expenditure ratio, and growth ratio. The results of the analysis show that the ratio of the degree of decentralization is relatively stagnant from year to year with the ratio reaching 49%, indicating that the amount of local revenue is quite high compared to the total local revenue. The Regional Financial Independence Ratio shows that the government's ability to self-finance government activities, develop ment and services to the 2016-2020 budget community has increased sufficiently, in 2020, the regional financial independence ratio still shows a consultative relationship pattern. The Regional Financial Effectiveness Ratio describes the local government's ability to realize the planned local revenue with the target set based on the real potential of the region, in the last five years, obtained an average ratio value of 94.25%, meaning that the PAD target set can be realized optimally and the Efficiency Ratio shows that is efficient.]]>
<![CDATA[ANALYSIS OF REGIONAL MINIMUM WAGE DETERMINANTS IN CENTRAL JAVA ]]>
<![CDATA[Fatimah, Siti]]>;
<![CDATA[Amalia Lubis, Firsty Ramadhona]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 3 No 01 (2024): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jiar.v3i2.1367
<![CDATA[Upah merupakan hal penting untuk para pekerja dan keluarganya untuk mencukupi kebutuhan sandang. Upah minimum adalah penentuan pemerintah sebagai batas terendah yang perlu dibayar para pengusaha kepada pekerja untuk suatu periode tertentu. Upah ini merupakan standar untuk memberi perlindungan pekerja dari pembayaran upah yang amat minim dan memastikan bahwa pekerja menerima kompensasi yang layak untuk pekerjaan mereka. Dengan adanya upah minimum, pemerintah bertujuan untuk menghindari eksploitasi tenaga kerja dan menjamin pekerja memperoleh upah yang mencukupi guna pemenuhan kebutuhan dasar mereka. Tujuan dari penelitian ini adalah untuk meng identifikasi faktor-faktor yang mempengaruhi upah minimi mum regional di Jawa Tengah. Data yang digunakan adalah data sekunder yang berasadal dari BPS dan menggunakan model panel SUR (Seemingly Unrelated Regression). Hasil penelitian ini menemukan bahwa Pendapatan Domestik Regional Bruto, Produktivitas Tenaga Kerja, Index Pembangunan Manusia dan Tingkat Partisipasi Angkatan Kerja berpengaruh positif terhadap Upah Minimum Regional di Jawa Tengah.]]>
<![CDATA[ANALISIS BELANJA DAERAH KOTA BAUBAU ]]>
<![CDATA[Sarnani, Sarnani]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 1 No 01 (2022): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jiar.v1i01.117
<![CDATA[ This study aims to determine the factors that affect Regional Expenditures. This research will be carried out in Bau-bau City in April 2018 until it is completed. At the office of the regional financial and property management agency (BPKBMD). The results of this study indicate that from the results of partial coefficient testing (t test) it can be concluded that: (1). the explanatory variable of Regional Original Income (X1) with regional expenditure in the city of Bau-bau has no significant effect, which means that it does not match the hypothesis. This variable describes the role of PAD in financing regional expenditures in each region where expenditure consists of direct expenditure and indirect expenditure. Where PAD experienced a decline in regional spending by -10,809. (2). The Balanced Funds variable (X2) with regional expenditures in the city of Baubau has no significant effect, which means that it does not match the hypothesis. A 1% increase in Balancing Funds in each Baubau City regional expenditure will cause an increase in regional spending in each region of 3,181 t-testers prove that the t-statistical value is in the H0 receiving area, meaning that the independent variable balancing funds has no significant effect on the City's regional expenditure variable.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN SERTA KEMAMPUAN KEUANGAN PEMERINTAH DAERAH DALAM PELAKSANAAN OTONOMI DAERAH KABUPATEN BUTON UTARA ]]>
<![CDATA[Ningsih, Sri Ayu]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 1 No 01 (2022): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jiar.v1i01.118
<![CDATA[Regional autonomy is a first step towards national economic development more powerful high growth by providing a better life for the community area. In carrying autonomous region, the regional government to run the government are required for effective, efficient and able to push the role of communities and improving equity and justice by developing the entire potential of each region. This study aims to determine the financial capacity in the implementation of regional autonomy and the level of independent. This study uses secondary data by taking locations in the Buton Utara district of west by using the calculation data of the regional revenue and expenditure budget (APBD) for the regency for the period 2015-2018. The analytical method used is quantitative descriptive analysis method which is then analyzed using growth ratio, independence ratio and contribution ratio. The results of the descriptive analysis generally show that is unable to process local revenue (PAD) which causes the independence to be very low. For the reason, it is hoped that the regency government will further improve the managent of regional revenues so that the growth of PAD sources continues to increase.]]>
