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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 38 Documents
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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.
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.
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.
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
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.

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