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Ahmad Dzul Ilmi S
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ilmi@iainpare.ac.id
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082344424540
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funds@iainpare.ac.id
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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
 1 
Search results for , issue "Vol 4 No 1 (2025): FUNDS" : 5 Documents clear
THE ROLE OF CUSTOMER DUE DILIGENCE IN MITIGATION OF CREDIT FINANCING RISK IN SHARIA FINANCIAL INSTITUTIONS AT BSI PAREPARE BRANCH widya, vira; Akilah, Fahmiah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 4 No 1 (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.v4i1.15351

Abstract

This study examines the implementation of Customer Due Diligence (CDD) at BSI KC Parepare, focusing on three main aspects: the quality of CDD in mitigating financing risks, customer characteristics considered in its application, and the factors determining its effectiveness. The purpose is to analyze how CDD helps the bank identify, measure, and reduce financing risks from the early stages and to evaluate its effectiveness in preventing problematic financing. This research employs a qualitative method with a case study approach, using interviews, field observations, and documentation related to financing policies and the implementation of the Know Your Customer (KYC) principle. The findings show that CDD plays a crucial role in risk mitigation, particularly in assessing customer eligibility, analyzing business backgrounds, and monitoring transactions. This role has been proven to reduce potential financing risks and improve the quality of the bank’s financing portfolio.
EXPLORATORY ANALYSIS OF PUBLIC INTEREST IN HAJJ SAVINGS (CASE STUDY AT BSI ENREKANG BRANCH) Warda, Warda; Syarifuddin, Ahmad Dzul Ilmi
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 4 No 1 (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.v4i1.15337

Abstract

This study aims to analyze the factors influencing public interest in Hajj savings at Bank Syariah Indonesia (BSI) Enrekang Branch and the challenges faced in its utilization. The research employs a qualitative case study approach with data collected through observation, interviews, and documentation, and analyzed using data reduction, data display, and conclusion drawing with source and technique triangulation for validity testing.The findings show that public interest is influenced by trust in the bank, ease of registration processes, economic conditions, promotion, and service quality. The main challenges identified are limited access to branch offices and insufficient public understanding of Islamic banking products and principles. These findings indicate the need for enhanced education and equitable service distribution to optimize community participation in Hajj savings.
ANALYSIS OF THE DEVELOPMENT OF BMT AL BIRRY IN ENHANCING FINANCIAL INCLUSION IN PINRANG REGENCY jabir, ulfa; Frihatni, Andi Ayu
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 4 No 1 (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.v4i1.15479

Abstract

Baitul Maal wat Tamwil (BMT) is one of the Islamic financial institutions initiated by community participation to strengthen the local economy while also fulfilling social functions for public welfare. This study was motivated by the fact that BMT Al Birry aspires to contribute to the real sector but is still unable to compete effectively in the market. Customers also face issues such as delays in installment payments caused by declining turnover among financing recipients. Therefore, it is crucial to analyze how BMT Al Birry develops strategies to improve financial inclusion in Pinrang Regency.This research applies a qualitative case study approach, using observation, interviews, and documentation as data collection methods. Data analysis includes data reduction, presentation, and verification. The findings reveal that BMT Al Birry focuses on enhancing Islamic financial products and services such as musyarakah, mudharabah, murabahah, and qardhul hasan while actively promoting Islamic financial literacy and inclusive access. However, limited capital and competition from conventional banks remain significant challenges, prompting the need for improved service quality, stronger capital, and more effective literacy programs.
PENGARUH LIABILITAS JANGKA PENDEK DAN LIABILITAS JANGKA PANJANG TERHADAP PROFITABILITAS PT. MINERAL SUMBERDAYA MANDIRI Tbk. Nurhaslindah, nurhaslindah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 4 No 1 (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.v4i1.15541

Abstract

This study aims to analyze and examine the effect of short-term liabilities and long-term liabilities on profitability at PT. Mineral Sumberdaya Mandiri Tbk during the 2020–2023 period. The research employs a quantitative approach using multiple linear regression analysis to determine the extent to which both types of liabilities influence the company’s ability to generate profits. The data used are secondary data obtained from the company’s annual financial statements published through the Indonesia Stock Exchange (IDX). The results reveal that, partially, short-term liabilities have no significant effect on profitability, with a significance value of 0.212, which is greater than 0.05. Conversely, long-term liabilities have a significant effect on profitability, with a significance value of 0.033, which is less than 0.05. Simultaneously, both independent variables significantly affect profitability, as indicated by an F-statistic value of 882.377, which exceeds the F-table value of 19.00, with a significance level of 0.024. The Adjusted R Square value of 0.998 indicates that 99.8% of the variation in profitability can be explained by changes in short-term and long-term liabilities, while the remaining 0.2% is influenced by other factors outside the model. These findings confirm that efficient management of the capital structure, particularly long-term liabilities, plays a crucial role in improving financial performance and profitability within the mining sector.
THE INFLUENCE OF ALUMNI KNOWLEDGE AND INTEREST ON JOB OPPORTUNITIES IN THE ACCOUNTING STUDY PROGRAM OF SHARIA FINANCIAL INSTITUTIONS AT IAIN PAREPARE Adianti, Viviany
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 4 No 1 (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.v4i1.15544

Abstract

This study aims to determine the influence of knowledge and interest on job opportunities in Islamic financial institutions among alumni of the Accounting Study Program at IAIN Parepare. This is a quantitative study with an associative approach. The sampling technique used was purposive sampling. Data collection was conducted by distributing questionnaires to alumni of the Islamic financial institutions accounting study program at IAIN Parepare. The sample size was 66 respondents. The data analysis technique used was multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) Version 26. The results of this study indicate that knowledge has a significant partial effect on job opportunities in Islamic financial institutions, with a calculated t value > t table (3.147 > 1.998), and interest has a significant effect on job opportunities in Islamic financial institutions, with a calculated t value > t table (6.434 > 1.998). Simultaneously, knowledge and interest significantly influence job opportunities in Islamic financial institutions, with a calculated F value > F table (46.460 > 3.15). This means that the higher a person's level of knowledge and interest, the greater their chances of getting a job in an Islamic financial institution.

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