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Ahmad Dzul Ilmi S
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INDONESIA
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 5 Documents
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Search results for , issue "Vol 2 No 1 (2023): FUNDS" : 5 Documents clear
REFLEKSI NILAI HUYULA AMBU DI BALIK PRAKTIK AKUNTANSI PADA KEGIATAN PENYAMBUTAN BULAN SUCI RAMADHAN Thalib, Mohamad Anwar; M Sahrul; Tiara, Nurahmi; Rizkah, Miftahur Rizkah; Syamsudin, Sulis Lia
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 2 No 1 (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.v2i2.5824

Abstract

This research departs from the problem of the domination of the adoption of modern accounting, which impacts the increasingly marginalized local cultural values behind accounting practices. Meanwhile, current accounting studies still need to reveal how the accounting plays a role in everyday life, cultural implementation processions, and annual activities such as welcoming the holy month of Ramadan. This study aims to reflect on the local cultural values behind accounting practices in welcoming the holy month of Ramadan. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results of the study show that in the activities of welcoming the holy month of Ramadan, there are accounting practices in the form of wages for residents who work together to clean and beautify the mosque, consumption costs that are voluntarily given by residents to workers, and repair costs for mosque equipment or equipment. It is broken or no longer working. The accounting practice is a condition with non-material values in the form of help. In the Islamic culture of Gorontalo, this activity is better known as huyula ambu or mutual help activities for the common good. The results of this study provide implications for the concept of accounting based on local cultural values and present an overview of how accounting plays an essential role in everyday life, especially in welcoming the holy month of Ramadan.
ANALYSIS OF PROFITABILITY OF SHARIA INSURANCE COMPANIES IN INDONESIA Riskayanti, Riskayanti; Rini Purnamasari
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 2 No 1 (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.v2i2.8022

Abstract

The sharia insurance industry in Indonesia experienced a decline in profits in 2020. This research was conducted to further analyze the performance of sharia insurance companies in generating profits in 2020 as measured by profitability ratios. Profitability ratios consist of Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Equity (ROE), and Return on Assets (ROA). This research is a type of descriptive quantitative research and data collection uses documentation techniques by taking secondary data in the form of sharia insurance company financial reports in 2020 which are available on the Financial Services Authority (OJK) website. The number of companies studied was thirteen companies. The results of this research show that: the profitability of sharia insurance companies in 2020, both in terms of gross profit margin (GPM), net profit margin (NPM), return on equity ratio (ROE), and return on assets ratio (ROA), is in poor condition , because the average value of GPM, NPM, ROE and ROA for sharia insurance companies is below 12%. The average GPM value of sharia insurance companies in 2020 was 0.86%, NPM was 0.76%, ROE was 0.35%, and ROA was 0.27%. Based on the results of calculating these four ratios, the performance of sharia insurance companies is still less than optimal in generating profits because the values ​​of the four profitability ratios are below the average standard of 12% Keywords : Profitability, GPM, NPM, ROE, ROA
CAMEL ANALYSIS OF FINANCIAL PERFORMANCE IN SHARIA BANK ON THE INDONESIAN STOCK EXCHANGE Fajriyani, Fajriyani; Sri Wahyuni Nur
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 2 No 1 (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.v2i2.8067

Abstract

Financial Performance is a description of the achievements achieved by the company in its operational activities, both regarding financial aspects, marketing aspects, fund collection aspects and fund distribution. This research aims to determine the financial performance of Sharia Banks, namely BRI Syariah, Bank Panin Dubai Syariah and BTPN Syariah using CAMEL analysis. This research uses CAMEL analysis, which is a measuring tool that measures banking health performance. The ratios used consist of CAR, NPF, NPM, ROA, BOPO and FDR ratios using quantitative data sourced from financial reports from the Indonesian Stock Exchange. Data collection uses documentation methods. The results of this research show that Financial Performance with capital analysis using the CAR ratio of BRI Syariah is in a very healthy condition, BTPN Syariah is in a very healthy condition and Bank Panin Dubai Syariah is in a very healthy condition. Asset analysis uses the NPF ratio of BRI Syariah in a fairly healthy condition, BTPN Syariah in a very healthy condition and Bank Panin Dubai Syariah in a healthy condition. Management analysis uses the NPM ratio of BRI Syariah in an unhealthy condition, BTPN Syariah in an unhealthy condition and Bank Panin Dubai Syariah in a very healthy condition. Earnings analysis uses the ROA ratio of BRI Syariah in an unhealthy condition, Bank Panin Dubai Syariah in an unhealthy condition and BTPN Syariah in a very healthy condition, BRI Syariah BOPO ratio in a very healthy condition, BTPN Syariah in a very healthy condition and Bank Panin Dubai Syariah in a very healthy condition. very healthy. Liquidity analysis uses the FDR ratio of BRI Syariah in a healthy condition, BTPN Syariah in a fairly healthy condition and Bank Panin Dubai Syariah in a fairly healthy condition. Keywords :
EFEKTIVITAS PENERIMAAN PAJAK HOTEL TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA PAREPARE Rina Ariska; Indrayani
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 2 No 1 (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.v2i2.8759

Abstract

The development of the hotel industry will have a direct impact on increasing local revenue. This is a challenge for the Parepare City Government to explore more revenue from the existing hotel tax sector. This research aims to determine the potential for hotel taxes to increase Parepare City's PAD, to find out the factors that influence hotel tax revenues to increase Parepare City's PAD, and to determine efforts to achieve hotel tax results in increasing Parepare City's PAD. The results of this research show that the Parepare City Government has been quite effective in realizing the existing hotel tax revenue budget during 2018-2019 where the realization amount has reached the predetermined target, except that in 2020 it could not be realized due to the Covid-19 pandemic. It's just that in exploring the hotel tax potential, the Parepare City government is still not effective because the existing hotel tax potential is very large when compared with the actual hotel tax revenue that occurs. Keywords: Effectiveness, Hotel Tax, Original Regional Income
FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA MEMILIH PROGRAM STUDI AKUNTANSI DI FAKULTAS EKONOMI DAN BISNIS ISLAM IAIN PAREPARE indriani, indriani; Syarifuddin, Ahmad Dzul Ilmi
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 2 No 1 (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.v2i2.8765

Abstract

This research aims to determine the extent of the influence of these factors on student interest. This research method is quantitative research with the type of field research. This research approach is associative which aims to explain the relationship between two or more variables. Determination of samples using the Cluster Sampling method. totaling 63 respondents from a total population of 587. The data source was obtained from filling out a questionnaire by the sample in the study. The data analysis technique used is the T test, multiple linear regression test and coefficient of determination test using the SPSS 26 program. Based on the results of the hypothesis testing research, it partially shows that family and promotion factors do not significantly influence student interest. Job opportunity factors and personal potential have a positive and significant effect on student interest.

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