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FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis
Published by Institut Agama Islam Negeri Parepare
ISSN : -     EISSN : 29860245     DOI : https://doi.org/10.35905/.v3i2.12202
Core Subject : Economy,
Economics, Econometrics & Finance
FUNDS: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis merupakan jurnal yang mengupas artikel berkaitan dengan topik seputar akuntansi, keuangan Syariah dan Ekonomi Islam. Jurnal ini mempublikasikan kajian ilmiah yang bersifat murni (pure sciences) dan terapan (applied science) pada bidang ilmu Akuntansi, Manajemen Keuangan, Pemasaran, Perbankan, dan seluruh artikel yang berkaitan dengan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 38 Documents
 1   2   3   4 
Implementation Analysis of Financial Report as PSAK 108 in PT. Prudential Life Insurance in Indonesia Fatur Ramadhan, Muhammad Annazhi; Soumena, Yasin; Damirah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3206

Abstract

The purpose of this study was to determine how the application of financial statements based on PSAK 108 on the financial statements of PT. Prudential Life Assurance in Indonesia, especially in the report on the underwriting surplus/deficit of tabarru' funds and the 2018-2021 financial position report, using a quantitative approach with a descriptive type of research. The results showed that the presentation of the financial statements of PT. Prudential Life Assurance in Indonesia, especially in the report of the underwriting surplus/deficit of the tabarru' fund of PT. Prudential Life Assurance in Indonesia in 2018-2020 there are differences with the report of the underwriting surplus/deficit of tabarru' funds of PT. Prudential Life Assurance in Indonesia in 2021, the difference is in different postal (account) names. Statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 there are differences in the order of postal names (accounts). The form of application of financial statements based on PSAK 108 does not only regulate the name of the post (account) but in its application PSAK 108 also regulates the recognition, measurement, presentation, and transactions of sharia insurance. The report on the underwriting surplus/deficit of tabarru' funds and the statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 in terms of applying the name of the post (account) has not fully implemented the underwriting surplus/deficit report of tabarru' funds and the statement of financial position based on PSAK 108, while in terms of recognition, measurement, presentation, and report of surplus/deficit underwriting fund tabarru' and statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 has implemented a surplus/deficit underwriting report for tabarru' funds and a statement of financial position based on PSAK 108.
Implementation of PSAK 101 on Sharia Bakti Financing KSP Huria Sharia K.C.Parepare Putri; Rahman Ambo Masse
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3212

Abstract

The purpose of this study is to determine the provisions for the presentation of financial statements and the application of PSAK 101 in the KSPPS Bakti Huria Syariah K.C Parepare. This research includes qualitative descriptive research with data collection techniques carried out through observation, documentation, and direct interviews with branch leaders and Admin Teller staff related to financial statements. The results showed that the provisions for the presentation of financial statements at KSPPS Bakti Huria Syariah K.C.Parepare were not fully in accordance with PSAK 101 because KSPPS Bakti Huria Syariah K.C Parepare only recorded 3 components of financial statements, namely Balance Sheet, Profit and Loss, and Cash Flow. The application of PSAK 101 is in accordance with the principle of accountability because the data presented is concrete and real. However, it is not fully in accordance with the principles of fairness and truth because the cooperative/business financial statements (Baitul Tanwil) are still combined with the social finance statements (Baitul Mall).
Application of SAK ETAP to The Financial Statements of KSP Syafit Mandiri Marawi Pinrang Based on Sharia Accounting Annisa; Husain, Saddan
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3278

Abstract

This study aims to determine the suitability of the financial statements made by KSP Syafit Mandiri Marawi Pinrang with SAK ETAP and the use of Islamic accounting principles in the financial statements of KSP Syafit Mandiri Marawi Pinrang. This research is a type of qualitative research using a phenomenological approach in data collection. The data processed is the financial report of KSP Syafit Mandiri Marawi Pinrang in 2020. The data collection and processing techniques use the methods of observation, interviews, and documentation. The validity test of the data used is the credibility test. While the data analysis techniques used are data collection, data reduction, data presentation and drawing conclusions. The results showed that KSP Syafit Mandiri Marawi made a financial report consisting of a balance sheet, Remaining Operating Income (SHU) and SH distribution plans. So it can be concluded that the financial statements of KSP Syafit Mandiri Marawi Pinrang are not in accordance with SAK ETAP. In addition, there are naming of account posts that are not in accordance with SAK ETAP in the financial statements made. The financial statements made by KSP Syafit Mandiri Marawi Pinrang are in accordance with the principle of responsibility, the principle of justice but not yet fully in accordance with the principle of truth. This is because KSP Syafit Mandiri Marawi Pinrang does not make a cash flow report, a statement of changes in equity and notes to its financial statements. Keywords: SAK ETAP, Financial Statements, Sharia Accounting
The Effect of Sharia Financial Literature on The Performance of Micro to Medium Enterprises in Soreang-Parepare Novianti, Mifta; Zubair, Muhammad Kamal; Misdar
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3279

Abstract

Tujuan penelitian ini adalah untk mengetahui seberapa baik Literasi Keuangan Syariah dan Kinerja UMKM di Kecamatan Soreang Parepare. Serta sejauh mana hubungan dan pengaruh Literasi Keuangan Syariah terhadap Kinerja UMKM. Jenis Penelitian yang digunakan adalah dengan kuantitatif dengan metode survey dan angket. Penelitian ini termasuk dalam penelitian asosiatif yang bertujuan untuk mengetahui pengaruh ataupun hubungan antara dua variable atau lebih. Hasil penelitian menunjukkan bahwa : 1.Hasil one sample t-test Literasi Keuangan Syariah (x) berpengaruh baik pada operasionalnya. 2.Hasil one sample t-test Kinerja UMKM (y) berpengaruh baik pada operasionalnya. 3.Literasi Keuangan (x) memiliki korelasi yang kuat pada Kinerja UMKM (y). 4.Literasi Keuangan (x) Berpengaruh positif dan signifikan pada Kinerja UMKM. Hal ini menunjukkan bahwa variable Literasi Keuangan Syariah berpengaruh positif terhadap Kinerja UMKM. Berarti apabila tingkat Literasi Keuangan seorang pemilik ataupun manajer sebuah UMKM semakin tinggi, maka kinerja yang dapat dicapai oleh UMKM tersebut akan semakin meningkat.
The Implementation of Accounting Information System The Selling in PT. Sepuluh Perkasa Bersatu Unggul Sidrap (Accounting Sharia Analysis) Sarfina; Rusnaena
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3324

Abstract

An accounting information system is a system that collects, records, stores, and processes data to produce information for decision making. Accounting information systems can accurately produce financial information and other information obtained from the collection and management of transaction data. Sales are one of the essential activities in the company because the primary source of company income comes from sales. Sales activities can be adequately carried out if supported by an adequate sales system. The purpose of this research is to determine how the sales accounting information system at PT Sepuluh Perkasa Bersatu Unggul is implemented. This research uses descriptive qualitative research with a phenomenological approach. The types and sources of data are primary data and secondary data. methods of data collection using observation, interviews, and documentation. The study's results can be stated as: (1) The accounting system used at PT Sepuluh Perkasa Bersatu Unggul uses a computerized accounting system. The automated system plays a significant role in completing the work of each user, where the automated system can assist in preparing, processing, storing, and generating data according to the needs of system users from each section;(2) the factors influencing the use of sales accounting information systems at PT. Ten Perkasa Bersatu Unggul, which include top management support, personal technical skills, user training and education programs, and end-user satisfaction; (3) The sales accounting information system has been implemented following sharia analysis, namely the principles of responsibility, fairness, and truth in financial reporting and recording transactions measured relatively.
PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) 105 PADA BANK MUAMALAT KANTOR CABANG PEMBANTU PAREPARE Sartika, Dewi; Damirah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 2 (2023): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v2i1.3609

Abstract

Abstract the purpose of this research is to find out what are the conditions for implementing Statement of Financial accounting Standards (PSAK) 105, the factors that influence the application of Statement of Financial accounting Standards (PSAK) 105, and how PSAK 105 is applied at Bank muamalat KCP Parepare. The research method used is a qualitative method using data namely data reduction, presentation, and conclusion. The results of this study indicate that : the condition of the mudharabah accounting treatment at Bank Muamalat Parepare sub branch office shows a good condition which can be seen in the financial summary report presented and the journalizing transactions that occur.
MARKETING STRATEGY IN ENCOURAGING CUSTOMER DECISIONS TO CHOOSE KUR AT BANK NEGARA INDONESIA KCP. SINJAI Selfiani; Suriati; Irawan, Heri
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 2 (2023): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v2i1.3631

Abstract

This study aims to find out about. (1) Marketing strategy in encouraging customer's decision to choose credit card at Bank Negara Indonesia Branch Office of Sinjai. (2) Supporting and inhibiting factors of Marketing Strategy in encouraging customers' decisions to choose credit card at Bank Negara Indonesia Branch Office of Sinjai. This research is included in the type of phenomenological research, using a qualitative research approach. The subjects of this research are credit management, marketing, and customers. The data collection methods are interviews, observation, and documentation. While the data analysis technique, data presentation is using data reduction techniques, data presentation, and drawing conclusions. The results of this study indicate that (1) Marketing strategy in encouraging customers' decisions to choose a credit card at Bank Negara Indonesia Sinjai Branch Office has been implemented properly, while the Marketing strategies implemented in encouraging customers' decisions to choose credit are: canvassing or going directly to the field, promotio or marketing through social media, quality of service and word of mouth between customers. The implementation of this strategy has succeeded in encouraging customer decisions to choose foreign exchange credit at Bank Negara Indonesia Sinjai Branch Office. Meanwhile, (2) the supporting and inhibiting factors of marketing strategy in encouraging customers' decision to choose a credit card at Bank Negara Indonesia Indonesia Branch Office of Sinjai can come from the company itself. In marketing People’s BussinesCredit at Bank Negara Indonesia Branch Office of Sinjai; the credit offered has been recognized by the public, partners, and the quality of the company's marketing or field sales, office facilities that support adequate product marketing. The inhibiting factors for marketing strategies in encouraging customers' decisions to choose credit cards are disk communication between customers and the number of competitors.
PENGARUH PRICE EARNING RATIO (PER) TERHADAP HARGA SAHAM DALAM KELOMPOK JAKARTA ISLAMIC INDEX (JII) TAHUN 2015-2018 Sahrani; Febrianti, Asti; Nurhayato, St,
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 2 (2023): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v2i1.4313

Abstract

The facts and the theory of stock prices, which holds that economic fundamentals and corporate fundamentals have an impact on stock prices, are at odds with one another. As a result, it is important to investigate financial parameters, one of which is the Price Earning Ratio. This study attempts to ascertain how the Price Earning Ratio has changed over time and how it has affected stock prices in the Jakarta Islamic Index group.This study's methodology is quantitative research, which collects data in numerical form. With this kind of associative research, the impact of one variable on other variables can be ascertained. Simple regression analysis, descriptive statistical assumption testing, and hypothesis testing are the data analysis techniques used.The findings of this study show that the Price Earning Ratio has a positive and significant impact on stock prices in companies listed on the Jakarta Islamic Index in 2015–2018, and investors should take this ratio into consideration. Based in part on the T test, the significance value for this ratio is 0.000 0.05.
ACCOUNTANCY SYSTEM OF CASHOUT FLOW IN SPBU 74.911.53 PAREPARE yuliana; Zubair, Kamal; Astuty, An Ras Try
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 2 (2023): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v2i1.4316

Abstract

The application of a company's cash disbursement accounting system is very important because, by applying a cash disbursement accounting system, the company is able to monitor and control the course of the company's operating activities so that they can run as they should. This is why the application of a cash disbursement accounting system is so important for a company. Similarly, SPBU 74,911.53 Parepare is responsible for the implementation of a cash disbursement accounting system that is comprised of aspects that are closely related to one another. These elements include papers used, records used, associated functions, and internal controls. However, there are some components whose application does not comply with the currently accepted theory; hence, it is essential to carry out research and investigate the present system at SPBU 74,911.53 Parepare. This research makes use of qualitative methods and takes a phenomenological approach to the data collection process. Data reduction is the method of analysis that is carried out here. According to the findings of the analysis, the cash
THE EFFECTIVENESS OF HOTEL TAX REVENUE TO INCREASING REGIONAL OWN INCOME (PAD) IN THE CITY OF PAREPARE putri, ade; Riska, Rina; said, zainal
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 2 (2023): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v2i1.4318

Abstract

Hotel tax is one part of the regional tax that has the potential to receive Regional Original Revenue for the City of Parepare. The development of the hotel industry will have a direct impact on increasing Local Own Revenue, this is a challenge for the City Government of Parepare to further extract revenue from the existing hotel tax sector. This study aims to determine the potential for hotel taxes to increase PAD in Parepare City, to determine the factors that influence hotel tax revenue to increase in PAD in Parepare City, and to determine efforts to achieve hotel tax results for increasing PAD in Parepare City. This study uses qualitative methods and in collecting data using a phenomenological approach. The data analysis techniques used are data reduction, data presentation, and drawing conclusions. Test the validity of the data used in this study is a test of credibility. The results of this study indicate that the Parepare City Government has been quite effective in realizing the existing hotel tax revenue budget during 2018-2019 where the amount of realization has reached the predetermined target, except in 2020 it could not be realized due to the Covid-19 pandemic. It's just that in exploring the potential for hotel taxes, the Parepare City government is still not effective because the potential for hotel taxes is very large when compared to the actual hotel tax revenue that occurs. In 2018 the realization of hotel tax revenue was only IDR 1,108,908,632, very far from the potential revenue from the survey results of IDR 6,613,978,229. In 2019 the total realized hotel tax revenue was only 1,364,197,552 with a total potential revenue of 6,497,191,314 rupiah. Whereas in 2020 the amount of realized revenue is relatively small, only 776,381,615 rupiah, with the potential amount of 6,117,467,628 rupiah.

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