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Rudi Abdullah
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JIAR : Journal Of International Accounting Research
Published by Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
ISSN : -     EISSN : 2829258x     DOI : -
Core Subject : Economy, Science, Social, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 62 Documents
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PENGARUH PENERAPAN GOOD GOVERMENT GOVERNANCE DAN KINERJA APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA SE-KECAMATAN LASALIMU Pardana, Deki; Intan, Nur
JIAR : Journal Of International Accounting Research Vol 3 No 01 (2024): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v3i1.1093

Abstract

This study aims to examine the effect of good government governance and the performance of village apparatus on the accountability of managing village funds, using descriptive quantitative analysis, using multiple linear regression analysis in SPSS. The results of the study show while the performance of village apparatus has a positive effect on the accountability of managing village funds, it can be seen in the results of the partial test (t test) with a significance value of 0.00 < 0.05, and where this shows a positive direction which can be seen in the calculated t value of 5.596 greater than the t-table of 1.998. And two independent variables simultaneously (together) have a positive effect on village fund management accountability, which can be seen from the significance value of the simultaneous test (f test) where the significance value is 0.00> 0.05, or Fcount is greater than ftable. Where the positive direction shows that the Fcount value is 32.248 while the ftable is 3.15. While the level of influence between the independent variables on the dependent variable can be seen from the adjusted R Square value of 0.298 or 29.8%. This indicates that the accountability variable for village fund management can be influenced by good government governance variables and village apparatus performance variables by 29.8%, while the remaining 70.2% is explained by other variables not present in this study.
ANALISIS LIKUIDITAS, PERMODALAN, KEMANDIRIAN DAN PERTUMBUHAN PADA KOPERASI SIMPAN PINJAM (KSP) TOKALAPETA KELURAHAN SUKANAYO KOTA BAUBAU Rais R, Muhammad
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i01.1110

Abstract

This study aims to determine the financial performance of the Savings and Loan Cooperative seen from the ratio of liquidity, capital, independence and growth. The data analysis method used by the author is to calculate the liquidity ratio, capital ratio, independence ratio and growth. The results of the study are: (1) Liquidity Ratio Cash ratio 35.97%, 46.95% and 49.21%. The three-year average is 44.04% indicating a fairly good condition because it is above 10%-15%, meaning that the level of liquidity is good. (2) Capital 16.22%, 19.22% and 18.91%. The three-year average is 18.12% indicating a poor condition because it is below 40%-60%, meaning that the level of capital is not good. (3) Ratio of Independence and Growth. (a) Asset profitability 10.55%, 6.98% and 2.26%. The three-year average is 5.84% indicating a poor condition because it is below 10%, meaning that the level of capital is not good. (b) Own capital profitability 65.06%, 36.30% and 24.96%. The three-year average is 42.11% indicating a very good condition because it is above 5%, meaning that the level of capital is very good.
TINJAUAN LITERASI ATAS PERKEMBANGAN AKUNTANSI SYARIAH DI INDONESIA Adi Cahyo, Wisnu Handika; Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i01.1140

Abstract

This research aims to analyse the development of Islamic Accounting in Indonesia with a focus on principles, practices, as well as its impact on Islamic financial institutions. The research method includes literature analysis, case study. The results showed that a comprehensive overview of the development of Islamic Accounting in Indonesia, where significant developments in recent decades, especially along with the growth of Islamic financial institutions in the country. A comparison between Islamic Accounting and conventional Accounting reveals differences in principles, practices, and impacts. Islamic Accounting considers Islamic ethical values, sustainable profitability, and social justice in accounting practices. The results of this study provide important insights for practitioners, regulators, and researchers in understanding the dynamics of Islamic Accounting and its implications for Islamic financial institutions in Indonesia.
KONSEP NILAI TAMBAH PADA AKUNTANSI SYARIAH Karomah, Ummul; Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i01.1141

Abstract

Research using qualitative methods of this type of literature has the aim of knowing the concept of added value in Islamic accounting. The results showed that added value in Sharia accounting refers to the value added to the economic, mental, and spiritual performance of an entity, which is halal and distributed in accordance with the law. Added value is not just profit but also has a deeper meaning in the distribution of resources to all stakeholders. A value-added statement is financial reporting that shows the added value created and distributed by a company. Value-added statements are in line with Islam especially in terms of fairness. Value added in accounting refers to the value added to the product by the company
PENERAPAN PRINSIP AKUNTANSI SYARIAH DALAM PERBANKAN SYARIAH Arif Zairifli, Ahmad Izul; Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i01.1142

Abstract

Islamic banking is a financial sector that operates in accordance with Islamic sharia principles. These principles prohibit usury (interest) and activities that are contrary to Islamic law. Islamic Accounting is an accounting system that adheres to the principles of Islamic sharia. These principles aim to create transparency, fairness, and compliance with Islamic law in all financial transactions. Islamic Banking is one of the economic sectors that apply Islamic accounting principles. Islamic accounting principles have an important role in regulating Islamic banking operations. This article outlines the application of Islamic accounting principles in the context of Islamic banking. The application of Islamic accounting principles in Islamic banking involves a number of principles namely Islamic accounting emphasizes the avoidance of riba (interest) and gharar (uncertainty) in financial transactions. This creates fairness and eliminates speculative elements in Islamic banking business.
PENERAPAN TEKNOLOGI DALAM PENINGKATAN AKUNTANSI SYARIAH Afiqul Rifqi, Muhammad; Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i01.1143

Abstract

Technology has a significant impact on the Islamic finance industry, especially in the field of accounting. As time progresses, there are increasing innovations and new breakthroughs in accounting technology. Along with the challenges and opportunities that technology brings to the accounting world, one of the future trends that is expected to make auditing financials easier is AI, artificial intelligence, which greatly assists auditors in their work. IT has already become an integral part of modern accounting, and it will continue to evolve over time, impacting the performance of accountants and the field of Islamic accounting. This research is based on a literature review, which involves gathering data from books, journals, articles, and other sources related to the chosen issue. The results of this research demonstrate a significant impact of technology on Islamic accounting.
KONSEP UANG DALAM EKONOMI MAKRO ISLAM Amelia, Rika Nur; Afiqul Rifqi, Muhammad; Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i02.1148

Abstract

This article discusses the concept of money in Islamic macroeconomics through library study methods, focusing on the fundamental differences between money concepts in the Islamic economy and conventional economics. The study explores monetary policy in the view of the Islamic economic system as well as identifying obstacles and challenges in the application of Islamic economy in the modern world. In Islamic economics, money is not only a tool of exchange but also contains strong moral and ethical values, unlike conventional economics which emphasizes more on technical functions and merely profit. Islamic monetary policy, based on the principles of Shariah, aims to create economic justice and social well-being. The challenges faced in implementing this system include lack of understanding and acceptance, as well as inadequate institutional infrastructure. This article concludes that despite significant obstacles, the implementation of Islamic monetary and monetary policy concepts has great potential to correct global economic injustice if implemented comprehensively and supported by a proper policy framework.
DAMPAK HILIRISASI PADA INDUSTRI HALAL DI INDONESIA Arti, Siti Wiana; Zakiyuddin , Ahmad Salim; Ridwan, Fazar Abid; Setiyawati, Lisa; Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i02.1149

Abstract

Halal industry is seen as a source of economic growth engine for the country. Moreover, Indonesia, as the country with the largest Muslim population in the world, has huge potential to grow halal industries. The purpose of this research is to find out the impact of downstream on the halal industry in Indonesia. The type of research used in this study is descriptive with data trigulation techniques based on rivew litelature (perpustakaan). The results of this study show that the impact of downstream on Indonesian halal industries has constraints from various aspects, including economic, social, and environmental.
PENGENDALIAN INFLASI DALAM PENILAIAN EKONOMI MAKRO ISLAM DI INDONESIA Mafikah, Ananta Delyana; Nurvita Sari, Silvi Indah; Arif Zairifli, Ahmad Izul; Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i02.1150

Abstract

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.
ZAKAT DAN WAKAF DALAM MENDUKUNG PENGEMBANGAN USAHA MIKRO KECIL MENENGAH Nur Habib, Asifi Antoni; Nur Ilma, Aidah; Pramiswari, Diva Ayu; Lestari, Dwi; Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i02.1151

Abstract

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.

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