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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 6 Documents
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Search results for , issue "Vol 2 No 2 (2024): FUNDS" : 6 Documents clear
PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN Wahyu Nur Aidil Fitra
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 2 No 2 (2024): 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.v3i1.10953

Abstract

Standar akuntansi pemerintahan (SAP) adalah prinsip–prinsip akuntansi yang diterapkan dalam menyusun dan menyajikan laporan keuangan pemerintah. Penerapan SAP diyakini akan berdampak pada peningkatan kualitas pelaporan keuangan di pemerintah pusat dan daerah. Tujuan dari penelitian ini untuk mengatahui seberapa besar dan berpengaruh penerapan standar akuntansi pemerintahan terhadap kualitas laporan keuangan di Badan Keuangan Daerah Kota Parepare. Metode penelitian ini menggunakan pendekatan kuantitatif di samping itu juga menggunakan pendekatan penelitian asosiatif yang bertujuan untuk menganalisis hubungan antara dua variabel atau lebih. Jenis penelitian ini merupakan penelitian lapangan (field research). Hasil penelitian ini menunjukkan asymp. Sig lebih besar dari probabilitas 0,05 (0,200 > 0.05) data ini berdistribusi normal. Hasil pengujian One Sample T test menunjukkan nilai Standar Akuntansi Pemerintahan (variabel X) sebesar 0,353 < t tabel sebesar 2,045 dan Kualitas Laporan Keuangan Daerah (variabel Y) t hitung sebesar 0,985 < t tabel sebesar 2,045. Hasil pengujian tersebut nilai yang didapatkan berpengaruh secara positif dan signifikan maka diartikan bahwa Ho diterima. nilai koefisiensi determinasi (adjusted R sequere) sebesar 0,788, atau 78,8%. Dari angka tersebut hubungan antara variabel independen dan variabel dependen berkorelasi kuat.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA MANAJEMEN KURIR DAN LOGISTIK Rastina
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 2 No 2 (2024): 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.v3i1.10956

Abstract

The Parepare Branch Office of PT. Pos Indonesia has achievement targets that need to be met. However, in practice, it frequently falls short of these established targets.. By implementing responsibility accounting in the company, the management performance will be better. Meanwhile, good management performance will make it easier for companies to implement responsibility accounting so that company goals can be achieved. This research aims to find out how 1) Procedures for implementing operational activities at PT. Pos Indonesia (Persero) Parepare Branch Office, 2) implementation of responsibility accounting based on responsibility accounting requirements at PT. Pos Indonesia (Persero) Parepare Branch Office, 3) the role of responsibility accounting in assessing management performance at PT. Pos Indonesia (Persero) Parepare Branch Office. This research method uses a qualitative case study approach with a type of field research, and the data collection methods in this research are observation, interviews and documentation. The data analysis techniques include data collection, data reduction and data presentation. The research results show that: 1) Procedures for implementing operational activities at PT. Pos Indonesia (Persero) Parepare Branch Office corporate services include offers and Cooperation Agreements with corporate partners, receipt of Goods/Documents, sorting and packing processes, up to delivery to the Destination, followed by tracking and Monitoring, and finally the issuance of Billing Letters/Payment Invoices. 2) PT. Pos Indonesia (Persero) Parepare Branch Office has implemented responsibility accounting in accordance with the conditions for its implementation, namely there is an organizational structure in the company, preparation of a budget, separation of controlled and uncontrolled costs, classification of account codes, and there is accountability reporting. 3) By using responsibility accounting as a performance assessment tool, the accountability of managers and employees becomes clearer, and can increase their motivation to work better because their performance will be evaluated and rewarded fairly.
PENGARUH TINGKAT PENDIDIKAN, KECERDASAN SPIRITUAL DAN TINGKAT PENGHASILAN TERHADAP PERSEPSI ETIS SISWA AKUNTANSI TERHADAP PROFESI AKUNTANSI (Studi pada Mahasiswa Akuntansi Institut Agama Islam Negeri Parepare) Amalia
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 2 No 2 (2024): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/.v3i1.10957

Abstract

The accounting profession holds a vital role in managing a company's finances, bearing substantial responsibility for overseeing financial flows and ensuring the accuracy of transactions. Nevertheless, the growing occurrence of accounting misconduct, such as the manipulation of financial reports, has eroded public trust in this profession. This research aims to explore several factors influencing accounting students' ethical perceptions of the profession. Specifically, it investigates the impact of education level, spiritual intelligence, and income level on these ethical perceptions. Furthermore, the study examines the combined effect of education level, spiritual intelligence, and income level on the ethical views of accounting students regarding their profession. A quantitative approach was adopted in this research, utilizing field research methods, particularly a questionnaire survey. To analyze the data, several testing techniques were employed, including descriptive statistics, validity and reliability tests, normality, multicollinearity, heteroscedasticity, multiple linear regression, the coefficient of determination (R²), F statistical tests, and t statistical tests. The findings indicate that education level positively and significantly affects the ethical perceptions of accounting students toward the accounting profession. Similarly, spiritual intelligence also has a positive and significant influence. However, income level does not significantly impact the ethical perceptions of accounting students. When examined collectively, education level, spiritual intelligence, and income level together significantly influence the ethical views of accounting students regarding their profession.
PENGARUH KEPERCAYAAN DIRI DAN ORIENTASI TUJUAN TERHADAP KINERJA KARYAWAN DI BSI KCP. PINRANG Rahman, Resty
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 2 No 2 (2024): 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.v3i1.11440

Abstract

The morefierce competition in the business world, organizations or companies are required to be efficient and competitive in meeting public needs. In the era of globalization itself, competition for human resources is getting tougher. As a result, human resources must develop their potential. The purpose of this study is to (1) determine whether there is a significant effect of Self efficacy on employee performance (2) determine whether there is a significant effect of Goal orientation on employee performance (3) determine whether there is a simultaneous effect of Self efficacy and Goal orientation on employee performance. In this study, the Quantitative method is used with three types of approaches, namely descriptive approach, verification approach & causal approach. Data collection techniques using primary and secondary data with research instruments using questionnaires and documentation. Data analysis using Multiple Linear Regression Analysis which was analyzed from a questionnaire with the help of the SPSS program and Microsoft Excel. The results showed that (1) the individual test (t test), titung 1957.829> t table 2.228, the significance level of Self efficacy 0.000 < α 0.05 thus Self efficacy has a significant effect on employee performance at BSI Pinrang. (2) Goal orientation t test produces a tcount value of 43.703> t table 2.228 and a significance value of 0.000 < α 0.05 thus Goal orientation significantly affects employee performance at BSI KCP.Pinrang. (3) From the results of 127 simultaneous test calculation tests (f test), F41 count = 17.973> Ftable 3.98 and a significant value of 0.000 < α 0.05 which means there is a significant influence between Self efficacy (X1) and Goal orientation (X2) on Employee Performance ((Y). (4) from the results of multiple linear regression analysis, the regression coefficient of Self efficacy is 0.888 and the regression coefficient of Goal orientation102 is 0.119, which means that Self efficacy is more dominant in influencing employee performance. The results also show that both have a strong and significant correlation with employee performance, with a coefficient of determination of 73.9%.
ANALISIS PENERAPAN AKUNTANSI SYARIAH PADA PRODUK CICIL EMAS SESUAI PSAK 102 DI BANK SYARIAH INDONESIA KCP BARRU Abdullah, Sri Mudita
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 2 No 2 (2024): 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.v3i1.11443

Abstract

This study aims to explore the application of the gold installment product contract at BSI KCP Barru, the implementation of PSAK 102 at Bank Syariah Indonesia KCP Barru, and to analyze Sharia accounting related to the gold installment product based on PSAK 102 at Bank Syariah Indonesia KCP Barru. The researcher applied a type of field research, with a qualitative approach that is descriptive-analytical in nature. The analysis involved a detailed description of the research object through observation, interviews, and documentation methods. The data used in this research is categorized into two types, namely primary data and secondary data.The findings of this study indicate that the implementation of the gold installment product contract at Bank Syariah Indonesia KCP Barru has complied with the applicable regulations regarding gold ownership financing products for Bank Syariah Indonesia and sharia business units. At BSI KCP Barru, there is the implementation of a murabahah contract for the gold installment product, which can only be done through orders, with a payment system carried out in installments. BSI KCP Barru is still in the process of implementing the murabahah contract in accordance with PSAK 102 for this gold installment product, considering that the murabahah contract without orders has not yet been fully implemented. The implementation of sharia accounting on the gold installment product in accordance with PSAK 102 at Bank Syariah Indonesia KCP Barru is carried out by prioritizing the principles of accountability, justice, and truth. This has resulted in the gold installment financing product at BSI KCP Barru receiving a positive response from customers.
ANALISIS TINGKAT KESEHATAN BANK SYARIAH PERIODE 2019-2021 PADA BEI MELALUI RGEC METHOD Nurul Atizah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 2 No 2 (2024): 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.v3i1.12021

Abstract

Abstract This study analyzes bank health assessment through the RGEC framework—Risk Profile, Good Corporate Governance, Earnings, and Capital—focusing on Islamic banks listed on the Indonesia Stock Exchange from 2019 to 2021. This study evaluates the financial health of banks through the RGEC method, focusing on Islamic banks listed on the Indonesia Stock Exchange from 2019 to 2021. This study employs secondary data derived from the financial statements of Islamic banks listed on the Indonesia Stock Exchange from 2019 to 2021. The chosen technique is purposive sampling. The findings of this study indicate that the health of Islamic banks, evaluated using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital), listed on the Indonesian Stock Exchange from 2019 to 2021, attained Composite Ratings (PK) of PK-2, signifying a very healthy condition, and PK-3, indicating a fairly healthy status. The bank maintained a robust condition throughout these three periods. The robust financial health of a sharia bank signifies its operational efficacy and resilience against adverse business conditions and external factors.

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