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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
 1 
Search results for , issue "Vol 3 No 2 (2025): FUNDS" : 6 Documents clear
GREEN FINANCE DISCLOSURE BERBASIS MAQASHID SYARIAH DALAM MEWUJUDKAN SUSTAINABLE DEVELOPMENT GOALS Raodahtul
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 3 No 2 (2025): 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.v3i2.14900

Abstract

This study aims to analyze how green finance disclosure is applied by Bank Muamalat KCP Gowa with reference to maqashid syariah principles. This study focuses on the relationship between these disclosure practices and the achievement of the Sustainable Development Goals (SDGs). This research is included in the type of qualitative research with a phenomenological approach. The research location is at Bank Muamalat KCP Gowa, Gowa Regency, South Sulawesi. The data used in this study consisted of primary data and secondary data. Primary data was obtained through in-depth interviews with internal bank parties and customers, while secondary data was obtained from journals, websites and annual reports of Bank Muamalat. The data analysis techniques used include data reduction, data presentation, and conclusion drawing. The results showed that Bank Muamalat KCP Gowa has implemented the principles of green finance through service digitization programs, energy efficiency, and financing that pay attention to sustainable aspects. The implementation of maqashid sharia-based green finance disclosure at Bank Muamalat KCP Gowa regarding implementation in supporting its existence consists of five maqashid sharia principles such as preserving religion (hifdz al-din), preserving the soul (hifdz al-nafs), preserving the mind (hifdz al-'aql), preserving offspring (hifdz al-nasl) has been implemented, while preserving property (hifdz al-mal) requires financing for the agricultural sector. The implementation of green finance disclosure based on maqashid sharia in realizing SDGs is seen from the achievement of social, economic and environmental aspects. This success is reflected in the contribution of Bank Muamalat in supporting SDGs in line with the five main pillars in maqashid sharia.
IMPLEMENTASI ISAK 35 DALAM PENGELOLAAN KEUANGAN SYARIAH PONDOK PESANTREN AL-MUSTAQIM PAREPARE Afifah, Rizki
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 3 No 2 (2025): 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.v3i2.15054

Abstract

Good financial management is essential for the sustainability of Islamic boarding schools. Al-Mustaqim Islamic Boarding School in Parepare manages funds from the government and donors, but financial records are still manual and not fully compliant with sharia accounting standards. This study aims to analyze the implementation of ISAK 35 in sharia financial management and to examine the benefits of implementing ISAK 35 in financial reporting. This study uses a qualitative descriptive method with a case study approach. Data were collected through in-depth interviews with the boarding school's principal, treasurer, and secretary, as well as through observation and documentation of financial reports. Data analysis techniques were carried out through data reduction, data presentation, and verification of conclusions to obtain a comprehensive picture of the implemented financial management system.The results of the study indicate that the Al-Mustaqim Islamic Boarding School in Parepare has not implemented ISAK 35 in the preparation of financial reports, so that the recording is still simple and not in accordance with sharia accounting standards. Then the main obstacles in the financial management of Islamic boarding schools include lack of funds, limited human resources, lack of socialization regarding accounting standards for non-profit organizations, and operational funding constraints. The novelty in this study lies in the focus of the implementation of ISAK 35 in the management of sharia finances at the Al-Mustaqim Islamic Boarding School in Parepare by providing suggestions, namely the importance of socialization of ISAK 35 to improve the quality of financial reports of non-profit organizations. The contribution of this study is to provide recommendations for improving the financial recording system and the implementation of ISAK 35, which can increase the efficiency, transparency, and accountability of Islamic boarding school financial management and support the sustainability of its operations.
THE EFFECTIVENESS OF FINANCIAL ACCOUNTING STANDARDS IN IMPROVING THE QUALITY OF FINANCIAL REPORTS BAZNAS PAREPARE CITY Putri, Najwa
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 3 No 2 (2025): 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.v3i2.15058

Abstract

This study aims to determine how financial reports are presented at BAZNAS Parepare City and to evaluate the effectiveness of the implementation of Financial Accounting Standards (SAK) in improving accountable and transparent financial reporting. The research method used in this study is a case study with a qualitative approach, including in-depth interviews, observation of the financial recording and reporting process, and analysis of financial report documentation. The results of the study indicate that the structure and content of BAZNAS Parepare City financial reports still encounter several obstacles, including limited human resources who understand the standards in depth, inconsistencies in recording restricted and unrestricted funds, and a suboptimal accounting information system. In addition, the implementation of training and socialization regarding PSAK 109 still needs to be improved to support reporting effectiveness. The novelty of this study lies in its specific focus on the implementation and effectiveness of Financial Accounting Standards (SAK) in BAZNAS financial reports at the city level, namely BAZNAS Parepare City, which until now has rarely been studied in depth. Unlike previous studies, which generally focused on the implementation of SAK in general or at national-scale entities, this study also provides an empirical overview of the extent to which SAK can improve transparency, accountability, and the quality of financial reporting of zakat institutions in Parepare City. The implications of this research are expected to provide concrete input for BAZNAS in other regions and regulators to strengthen policies and provide guidance on SAK implementation for better zakat governance.
RISK PROFILE, GOOD CORPORATE GOVERNANCE AND CAPITAL ON PROFIT GROWTH IN ISLAMIC COMMERCIAL BANKS Asrah, Asrah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 3 No 2 (2025): 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.v3i2.15059

Abstract

This study aims to analyze the effect of Risk Profile, Good Corporate Governance, and Capital on Profit Growth in Islamic Commercial Banks. These three independent variables are part of the bank soundness assessment approach known as the RGEC method. However, in this study, the Earning variable is excluded to avoid duplication of indicators directly related to profit. The Risk Profile is measured using the Non-Performing Financing (NPF) ratio, Good Corporate Governance is measured through the Operational Expenses to Operating Income (BOPO) ratio, and Capital is measured using the Capital Adequacy Ratio (CAR). Meanwhile, profit growth is measured based on the percentage increase in current year profit. This study uses a quantitative approach with a descriptive-associative method. The research population consists of all Islamic Commercial Banks registered with the Financial Services Authority (OJK) during the 2019–2023 period, from which a sample of 10 banks was obtained using purposive sampling. The data used are secondary data sourced from annual financial reports and bank GCG reports obtained through the official websites of the Financial Services Authority and each bank. The data analysis techniques include classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination using IBM SPSS 26. The results show that partially, the Risk Profile variable has a positive and significant effect on profit growth, while Good Corporate Governance and Capital have a positive but insignificant effect. Simultaneously, the three variables have a positive and significant effect on profit growth. The limitations of this study lie in the exclusion of the Earning variable as part of the complete RGEC approach, as well as the data coverage being limited to only 10 banks and a five-year period. Future research is expected to include other variables and expand the number of samples and observation periods to obtain more comprehensive and generalizable results.
PERFORMANCE ANALYSIS OF BADAN AMIL ZAKAT NASIONAL (BAZNAS) IN MANAGING ZAKAT IN PAREPARE CITY Rukmana, Nur Aisya Rukmana
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 3 No 2 (2025): 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.v3i2.15060

Abstract

This research discusses the performance of the National Amil Zakat Agency (BAZNAS) in managing zakat in Parepare City. The purpose of this study is to analyze in depth the performance of BAZNAS in the process of collecting and distributing zakat, as well as to evaluate the distribution system implemented in reaching the mustahik. The study also aims to assess the extent to which the effectiveness of zakat management contributes to community welfare and aligns with sharia principles. The method used in this research is a descriptive qualitative approach with a case study on BAZNAS Parepare City. Data were obtained through observation, interviews with BAZNAS internal parties, and documentation of zakat management activities. The results of the study show that the performance of BAZNAS Parepare City in zakat collection is quite productive and reliable. BAZNAS applies collection strategies through civil servant salary deductions, bank transfers, QRIS, and Zakat Collection Units (UPZ). In terms of distribution, zakat is allocated both consumptively and productively by considering the principles of justice, transparency, and empowerment. This proves that BAZNAS Parepare has carried out its role well in realizing social justice and community welfare through effective and sharia-based zakat management.
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PADA PENGELOLAAN KEUANGAN LAZISMU KOTA PAREPARE suriyanti, suriyanti
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 3 No 2 (2025): 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.v3i2.15055

Abstract

The underlying problem of this research is that Lazismu Parepare faces financial management challenges in its 14 service offices (mosques and educational institutions) because the administrators, mostly elderly, still rely on memory to record small transactions. This leads to data discrepancies and the absence of crucial written evidence during audits, potentially resulting in zero points in public accounting audits. The purpose of this study is to analyze the level of transparency and accountability in Lazismu Parepare City's financial management, focusing on the practices and strategies implemented to ensure that public funds are managed professionally and responsibly.This research was conducted at LAZISMU Parepare City using a qualitative approach with data collection techniques. Several LAZISMU Parepare City administrators participated in data collection through interviews, observation, and documentation.The results of this study indicate that LAZISMU Parepare City has implemented PSAK 109 and uses a specialized accounting system or software for financial management. Transparency is achieved through the publication of annual reports or detailed public financial reports regularly on the official website or through the Lazismu admin's WhatsApp and is notified to LAZISMU Muzakki. Financial reports are always audited by an independent auditor to ensure transparency and accountability.

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