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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 38 Documents
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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.
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 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 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
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.

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