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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 3 No 1 (2024)" : 6 Documents clear
PENERAPAN AKUNTANSI SYARIAH PADA BUDAYA DOI PAPPENRE DI BOLAPATAPPULOE Syulistiani
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 3 No 1 (2024)
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/.v3i1.10952

Abstract

The word doi' pappenre itself is the same as panai money, but panai money is known in the Makassar area and the word doi' pappenre is known in the Luwu, Bone Sidrap, Pinrang areas. doi' pappenre is a doi' balance from a man to his future wife because in Bugis itself women are highly valued and held in high esteem, women are often identified as crowns where not just anyone can have them or even touch them, women are a symbol of the honor and dignity of the family "tau ripu siri" therefore doi' pappenre is a form of effort by a man towards his future wife. a new view for society regarding the doi' pappenre culture which is based on the spiritual values ​​contained in the doi' pappenre culture. This research reveals the meaning or essence of doi' pappenre based on the history of doi' pappenre and will explain the factors in determining doi' pappenre. This type of research is qualitative with ethnographic techniques, namely data collection techniques, namely observation, interviews and documentation techniques. The results of the research state that the meaning of Doi pappenre in the Bugis tribal wedding tradition in Bolapatappuloe is that doi pappenre is connoted as spending money for the bride in carrying out her wedding which is solemnized by the groom. However, nowadays, the determination is based on the woman's social strata, education level and the woman's economy. In determining this, the costs involved in organizing the wedding party are also taken into account.
PENERAPAN AKUNTANSI KEPERILAKUAN PADA PT. HADJI KALLA TOYOTA PINRANG (ANALISIS AKUNTANSI SYARIAH) Kumala Dewi
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 3 No 1 (2024)
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/.v3i1.10955

Abstract

Behavioral accounting can help identify and prevent accounting fraud in companies and improve the quality of company information disclosure. The purpose of behavioral accounting is to understand human behavior in the context of accounting and finance, and to provide an understanding of how financial decisions are made. The research method used by the writer is qualitative research. Qualitative research is research that uses the background of nature, with the intention of interpreting the phenomenon that occurs and is carried out by involving various existing methods. Based on the research results obtained about the application of behavioral accounting at PT. Hadji Kalla Toyota Pinrang, Behavioral Accounting provides convenience for companies in determining steps based on existing financial reports that have a positive and significant impact on managerial performance. Behavioral accounting provides great benefits for the management of an organization or company in making decisions. Behavioral accounting can facilitate decision-making because behavioral accounting presents data on the behavior and attitude of employees before the company makes a decision so that the company knows whether its employees have reached the target or not, because basically individual attitudes can affect all processes in the company. decision making
APPLICATION OF SHARIA ACCOUNTING IN MURABAHAH AND MUDHARABAH FINANCING AT BMT FAUZAN AZHIIMA PAREPARE Ahmad Majid, Annisa Nurul Fadilah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 3 No 1 (2024)
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/.v3i1.11450

Abstract

Sharia accounting is an emerging area within accounting studies that is founded on truth values based on Islamic law. It is governed by PSAK, which is developed and published by the Financial Accounting Standards Council. The numerous opinions regarding sharia financial institutions not yet fully implementing sharia accounting in accordance with PSAK motivated the author to delve deeper into the application of accounting at BMT Fauzan Azhiima Parepare, particularly in the areas of murabahah and mudharabah financing. This research adopts a qualitative approach, utilizing field research methods, and primary data collection through observation and interviews. The study was conducted at BMT Fauzan Azhiima Parepare, involving in-depth interviews with seven informants. The findings of this research indicate that (1) the implementation of sharia accounting at BMT Fauzan Azhiima Parepare is reflected in its financial statements and the execution of its murabahah and mudharabah programs, which are in line with the recognition, measurement, presentation, and disclosure of transactions as prescribed by PSAK. (2) Sharia accounting appears to positively impact BMT Fauzan Azhiima Parepare by facilitating its ability to assess sharia financial positions regarding existing programs or transactions. Margins and profit-sharing are negotiated based on agreements between both parties, ensuring that each transaction aligns with the capabilities and needs of BMT Fauzan Azhiima Parepare’s customers.
Penngaruh Pembiayaan Mudharabah dan Musyarakah terhadap Kinerja Keuangan Perbankan Syariah di Indonesia Irmawati, Nur Arnis Irmawati
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 3 No 1 (2024)
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/.v3i2.12146

Abstract

Mudharabah financing is income obtained from cooperation between a business between the first party who provides all the capital and the second party who acts as fund manager by sharing business profits in accordance with the agreement stated in the contract, while losses are borne entirely by the sharia bank unless the second party does so. intentional, negligent or breach of agreement. Musyarakah financing is an income obtained from a cooperation agreement between the capital owner and the manager for a particular business, each party agrees to share the profits and provide compensation for funds and risks based on a mutual agreement. This research aims to find out whether musyarakah financing and mudharabah influence the financial performance of Indonesian Sharia Banking. This Research uses associative quantitative methods with data collection techniques in the form of documentation using secondary data, and processing using SPSS version 25. The data analysis techniques for this research are classical assumption testing and hypothesis testing. The research results obtained show 1) FinancingPartial mudharabah does not have a significant influence on financial performance. This is proven by the t-test carried out, where the calculated t value (1.791) < t table (2.06) and a significant value of 0.087 > 0.05 are obtained. 2).Financing Musyarakah has no significant influence on financial performance. This is proven by the t-test carried out, where the calculated t value (0.274) < t table (2.06) and a significant value of 0.786 > 0.05 are obtained. 3). Simultaneouslyfinancingmudharabah and musyarakah have a significant influence on financial performance which has been proven from the F-Test results where the calculated f value (4.244) > f table (3.36) and a significant value of 0.027 < 0.05 are obtained. Keywords: Mudharabah, Musyarakah, Financing, Sharia Bank
TRANSPARANSI PENGGUNAAN ANGGARAN PADA DINAS PERUMAHAN, KAWASAN, PERMUKIMAN, DAN PERTANAHAN (DPKPP) KOTA PAREPARE (ANALISIS AKUNTANSI SYARIAH) Tegar Fujianto
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 3 No 1 (2024)
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/.v3i2.12202

Abstract

This study aims to examine the budgeting mechanism at the Department of Housing, Area, Settlement, and Land (DPKPP) of Parepare City, the form of transparency in budget utilization, and the application of Islamic accounting principles in budget management. A qualitative approach with a phenomenological method was used, where data were collected through observation, interviews, and documentation. The results show that DPKPP Parepare City applies a mixed budgeting method between Top-down and Bottom- Up to ensure efficiency in budget preparation. Budget transparency is reflected in the use of the Regional Government Information System (SIPD) and SINAWAITU applications, which facilitate public access to budget and employee performance information. Additionally, the principles of Islamic accounting are applied through three main principles: accountability, justice, and honesty, all of which are reflected in the budget management. However, there are challenges in public understanding of technical budget reports and limited participation in the oversight process. This study suggests enhancing the use of information technology and socialization to improve future budget transparency and accountability. Islamic accounting, budget, DPKPP Parepare City, accountability principle.
PRINSIP AKUNTABILITAS DALAM IMPLEMENTASI PSAK 109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN ENREKANG MOHAMAD IKHMAL AIMAN
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 3 No 1 (2024)
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/.v3i2.12203

Abstract

Accountability is one of the implied elements in the Financial Accounting Standards Statement (PSAK) Number 109 regarding the accounting of zakat, infak, and sedekah.PSAK 109 serves as a guideline for zakat management organizations in the recognition, measurement, disclosure, and presentation of financial statements. By implementing PSAK 109, the accountability of zakat management organizations can be enhanced. This research aims to understand how PSAK 109 is implemented at the National Amil Zakat Agency (BAZNAS) of Enrekang Regency and the factors influencing it, as well as how the principle of accountability is applied in the implementation of PSAK 109 at the National Amil Zakat Agency (BAZNAS) of Enrekang Regency. The type of research used in this study is qualitative descriptive research. The approach employed is a field approach. The data used in this study are primary and secondary data, with data collection techniques carried out using observation, interviews, and documentation techniques. The results of this study indicate that: 1) The National Amil Zakat Agency (BAZNAS) of Enrekang Regency has implemented PSAK 109. This is based on the recognition, presentation, and disclosure, as well as financial reports that are in accordance with what is stipulated by PSAK 109. 2) The main factor underlying the implementation of PSAK 109 at the National Amil Zakat Agency (BAZNAS) of Enrekang Regency is the legal provisions that require zakat management organizations to use PSAK 109. 3) Accountability at the National Amil Zakat Agency (BAZNAS) of Enrekang Regency can be seen from five aspects, namely legal and ethical accountability, managerial accountability, program accountability, policy accountability, and financial accountability. However, there are still obstacles in the implementation of PSAK 109 at BAZNAS Enrekang Regency, namely that the responsible amil do not fully understand PSAK 109. Keywords: PSAK 109, Accountability, Baznas Kab. Enrekang

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