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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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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.
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.

Page 4 of 4 | Total Record : 38

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