Islamic Financial And Accounting Review
Islamic Financial And Accounting Review is published by Institut Agama Islam Negeri Parepare. This journal presents scientific papers in the field of Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking and contemporary issue about accounting. This journal has e-ISSN (2986-4097) published in May and November.
Articles
36 Documents
<![CDATA[Small Medium Micro Business Strategies During Covid-19 Time In Barru District, Barru Regency (Sharia Financial Management Analysis) ]]>
<![CDATA[Sultan, Sudarmi]]>;
<![CDATA[H, M Nasri]]>;
<![CDATA[Damirah]]>
<![CDATA[ Islamic Financial And Accounting Review Vol 1 No 1 (2022): Islamic Financial And Accounting Review (iFAR) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Parepare ]]>
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DOI: 10.35905/ifar.v1i1.3200
<![CDATA[The Covid-19 pandemic that occurred in Indonesia caused health attacks but also attacked the economic side. MSMEs as the Micro, Small and Medium Enterprises sectors are experiencing the impact caused by the Covid-19 pandemic. Many MSMEs are affected by this pandemic, especially those in Barru District. So this research aims to see the extent of the economic impact, especially for MSMEs in Barru District. Given that MSMEs are a source of income for the community. The type of research used is field research that uses a qualitative approach generated from written words and behaviours that can be observed through observation, interviews, and documentation. Data reduction, data presentation, and conclusion drawing are the data analysis techniques used. The results of this study indicate that MSMEs during the COVID-19 period greatly impacted the incomes of MSMEs from Barru's perspective. Many SMEs have had to stop their business due to various problems caused by the Covid-19 pandemic. Various strategies are carried out using Islamic financial management strategies, namely planning to keep the business running, implementation in planning is by previous plans, and evaluation is to measure the extent to which the Islamic frame has achieved performance.]]>
<![CDATA[Application Of Statement Of Financial Accounting Standards (Psak) No. 109 To The National Amil Zakat Agency (Baznas) Of Sidenreng Rappang Regency ]]>
<![CDATA[Ismayanti]]>;
<![CDATA[Hamid, Abdul]]>;
<![CDATA[Husain, Saddan]]>
<![CDATA[ Islamic Financial And Accounting Review Vol 1 No 1 (2022): Islamic Financial And Accounting Review (iFAR) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Parepare ]]>
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DOI: 10.35905/ifar.v1i1.3201
<![CDATA[The Indonesian Accounting Association (IAI) establishes a Statement of Financial Accounting Standards is one of the obligations that must be applied by sharia entities, especially in PSAK No.109 concerning zakat accounting to become an Organizational guideline Zakat managers in the presentation of financial statements. The development of zakat management organizations must pay attention to the provisions of PSAK No.109 in presenting financial statements. This study aims to determine the application of Statement of Financial Accounting Standards No.109 concerning zakat accounting, both in terms of recognition, measurement, presentation, and disclosure at the National Amil Zakat Agency (BAZNAS) Kab. Sidrap. This research uses qualitative proximity to the type of field research (Field Research) or phenomenology. The data analysis techniques used are data reduction (data reduction) data presentation (data display) conclusion drawing (verification). The results of this study show that: (1) recognition and measurement of the amyl zakat body of the district. Sidrap has complied with PSAK No.109. This is based on the recognition of amyl in the event of receipt of ZIS, the determination of the fair value if the muzakki disburses non-cash, the amylpart pem determines the amount or percentage of the mustahiq share. Measurements are not carried out due to the absence of non-cash assets that have been damaged, caused by amyl or vice versa. The accounting treatment has been implemented but in the recording there are still some conditions that have not been fully applied. (2) Presentation and disclosure of BAZNAS Kab. Sidrap has complied with PSAK No.109. Financial statements that have been presented amyl based on PSAK No.109. The report on changes in managed assets is not reviewedn because there are no assets managed by BAZNAS Kab. Sidrap. Amil revealed the existence of nonhalal funds, revenue and distribution policies, reasons, and the performance of amyl for one period.]]>
<![CDATA[The Effect of Accounting Information Technology On Report Quality Finance In Sharia Bank In Parepare City ]]>
<![CDATA[Burhanuddin]]>;
<![CDATA[Semaun, Syahriah]]>;
<![CDATA[Wahyuni Nur, Sri]]>
<![CDATA[ Islamic Financial And Accounting Review Vol 1 No 1 (2022): Islamic Financial And Accounting Review (iFAR) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Parepare ]]>
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DOI: 10.35905/ifar.v1i1.3202
<![CDATA[BPK's findings on the financial statements show that there are still many agencies that have not presented the data that is presented inappropriately and that there are still many irregularities that have been found. To be able to produce quality financial reports, competent human resources are needed in the field of financial management by utilizing information technology, but not all human resources are able to understand and apply accounting information technology. This study aims to determine the effect of the use of accounting information technology on the quality of financial reports. This research uses a quantitative approach with associative research type. The population in this study is a Sharia Bank in the City of Parepare. Sampling technique using purposive sampling method. The sample in this study were employees of Islamic banks in the city of Parepare, the number of questionnaires that were processed in this study were as many as 30 questionnaires. Data analysis using simple linear regression analysis. The results of the study with simple linear regression analysis show that the performance of accounting information technology has a positive and significant effect on the quality of financial statements. This is indicated by the value of the t count of 4.728 greater than t table 2.048 with a coefficient test value of the determination (R2) of 0.444 and has a pearson correlation value of 0.666 or a strong correlation with a positive form of relationship.]]>
<![CDATA[Application Of Psak 101 In The Sharia Savings And Loans Cooperative Bakti Huria Syariah K.C. Parepare ]]>
<![CDATA[Putri]]>;
<![CDATA[Ambo Masse, Rahman]]>;
<![CDATA[Sahrani]]>
<![CDATA[ Islamic Financial And Accounting Review Vol 1 No 1 (2022): Islamic Financial And Accounting Review (iFAR) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Parepare ]]>
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DOI: 10.35905/ifar.v1i1.3204
<![CDATA[The purpose of this study is to determine the provisions for the presentation of financial statements and the application of PSAK 101 in KSPPS Bakti Huria Syariah K.C Parepare. This research includes qualitative descriptive research with data collection techniques carried out by observation, documentation and direct interviews with branch leaders and Admin Teller staff related to financial statements. The Interview Method is used to strengthen and deepen the study of the object under study. The focus of this research is focused on the application of PSAK 101 in KSPPS Bakti Huria Syariah K.C.Parepare based on sharia accounting principles, namely accountability, justice and truth. The results showed that the provisions for the presentation of financial statements at KSPPS Bakti Huria Syariah K.C.Parepare were not fully in accordance with PSAK 101 because KSPPS Bakti Huria Syariah K.C Parepare only recorded 3 components of financial statements, namely Balance Sheet, Profit and Loss, and Cash Flow.The application of PSAK 101 was in accordance with the principle of accountability because the data presented were concrete and real. However, it is not fully in accordance with the principles of justice and truth because the cooperative/business financial statements (Baitul Tanwil) are still combined with the social finance statements (Baitul Mall)]]>
<![CDATA[Comparisonal Analysis Of Financial Distress On Sharia Bank And Conventional Bank Based On The Altman Z-Score Method ]]>
<![CDATA[S, Muhlisa]]>;
<![CDATA[Muhammadun, Muzdalifah]]>;
<![CDATA[Sahara, Ira]]>
<![CDATA[ Islamic Financial And Accounting Review Vol 1 No 1 (2022): Islamic Financial And Accounting Review (iFAR) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Parepare ]]>
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DOI: 10.35905/ifar.v1i1.3205
<![CDATA[The role of banking in advancing the economy of a country is very large. The current economy cannot be separated from the banking world. In condition that , banking sued for capable facing and overcoming financial distress. This study aim for compare the level of financial distress of Islamic banks and conventional banks with Altman Z-Score method for the period 2015-2019. This research is a quantitative study. As for the variables compared _ are net working capital to total assets (X1), retained earnings to total assets (X2), earnings before interest and taxes to total assets (X3), book value of equity to total (X4), and Z-Score. Sample chosen use method purposive sampling . As for the sample consist from Islamic banks (Bank Muamalat Indonesia, Bank BNI Syariah, and Bank Mega Syariah) and conventional banks (Bank Mandiri , Bank BRI, and Bank BTN) for the 2015-2019 period. Hypothesis testing method use Mann Whitney U Test. Test results show comparison level performance Islamic bank finance and conventional bank based on net working capital to total assets (X1) shows value 0.000 <0.05 means H0 is rejected, retained earnings to total assets (X2) shows value 0.000 <0.05 means H0 is rejected, earning before interest and taxes to total assets (X3) shows a value of 0.003 <0.05 means that H0 is rejected and the book value of equity to total liabilities (X4) shows that value 0.000 <0.05 means H0 is rejected so that there is difference significant . Whereas results comparison the level of financial distress based on the Z-Score shows value 0.178> 0.05 so that H0 is accepted . This means that no there is significant difference Among Islamic banks and conventional banks .]]>
<![CDATA[Mudharabah Financing Accounting Information System At Bank Muamalat Parepare Sub-Branch Office ]]>
<![CDATA[Nilam, Adinda]]>;
<![CDATA[Hamid, Abdul]]>;
<![CDATA[Ayu Frihatni, Andi]]>
<![CDATA[ Islamic Financial And Accounting Review Vol 1 No 1 (2022): Islamic Financial And Accounting Review (iFAR) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Parepare ]]>
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DOI: 10.35905/ifar.v1i1.3400
<![CDATA[The purpose of this study is to find out the mudharabah financing accounting information system at PT. Bank Muamalat KCP Parepare, knowing the output generated from the mudharabah financing accounting information system at PT. Bank Muamalat KCP Parepare, and knows the application of sharia accounting principles in mudharabah financing to PT. Bank Muamalat KCP Parepare. The type of research used in this study is descriptive qualitative research. The results showed that 1) the mudharabah financing accounting information system at PT. Bank Muamalat KCP Parepare is relatively good, because the process of financing transactions up to the repayment process has been carried out with a computer with various types of software that supports the system and reduces the risk of obstacles in the transaction process to its reporting. 2) shows that the internal control of mudharabah financing still has shortcomings in improving and updating the software for the use of information systems used in the financing process, because employees do not understand about it. 3) shows that the mudharabah financing accounting information system at PT. Bank Muamalat KCP Parepare has been applied based on sharia accounting principles, namely the principles of accountability, justice, and truth. These three principles have been applied in the financing process. Keywords: KSPPS Bakti Huria Syariah K.C Parepare, PSAK 101]]>
<![CDATA[ANALYSIS OF INTEREST IN SAVING IN SHARIA BANK AMONG FEBI STUDENTS OF UIN SMH BANTEN ]]>
<![CDATA[M, Shiffa Aida]]>;
<![CDATA[A, Athiyya Rizky]]>;
<![CDATA[Azahra, Luvita]]>;
<![CDATA[Saraswati, Henny]]>;
<![CDATA[Hidayat, Wahyu]]>
<![CDATA[ Islamic Financial And Accounting Review Vol 2 No 1 (2023): Islamic Financial And Accounting Review (iFAR) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Parepare ]]>
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DOI: 10.35905/ifar.v2i1.5317
<![CDATA[This study aims to find out the students of UIN SMH Banten in Islamic Banks. Questionnaires were distributed to 32 FEBI students at UIN SMH Banten, Serang City. The collected data were analyzed using descriptive and inferential statistics. Based on the data obtained, it is known that the variables of bank reputation and beliefs influence the interest in saving for UIN SMH Banten students in Islamic banks. The purpose of this study is to analyze the interest of FEBI students at UIN SMH Banten in saving at Islamic banks. This research is quantitative descriptive research using primary data. The variables used in this study consist of bank reputation and trust as independent variables and interest in saving students as the dependent variable. The data collection method uses by providing questionnaires. The method used in this research is descriptive analysis.The results of the study show that the difference between men and interest in savings in Islamic banks is significantly different. Keywords: Analysis, Interest in Saving, Islamic Banks, FEBI Students]]>
<![CDATA[STUDENTS' PERCEPTIONS OF SMH BANTEN UIN REGARDING ONLINE ACCOUNT OPEN AT INDONESIAN SHARIA BANK (BSI) ]]>
<![CDATA[Dede Agustianingsih]]>;
<![CDATA[Lisah, Cholisah]]>;
<![CDATA[Nasution, Muhammad Syarif]]>;
<![CDATA[Hanny Saraswati]]>;
<![CDATA[Wahyu Hidayat]]>
<![CDATA[ Islamic Financial And Accounting Review Vol 2 No 1 (2023): Islamic Financial And Accounting Review (iFAR) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Parepare ]]>
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DOI: 10.35905/ifar.v2i1.5332
<![CDATA[This study aims to analyze the opening of accounts online at Islamic banks. This research uses a quantitative approach with a survey method. Questionnaires were distributed to 19 Muslim students at Sultan Maulana Hasanuddin Banten State Islamic University at the FEBI faculty. The collected data were analyzed using descriptive and inferential statistical methods. The results of the study show that students' perceptions of opening an online account at Bank Syariah Indonesia (BSI) are high.]]>
<![CDATA[The Effect Of Return On Equity (ROE) On Company Value ]]>
<![CDATA[Dewi, Astriana]]>;
<![CDATA[St. Nurhayati]]>;
<![CDATA[Andi Faisal]]>
<![CDATA[ Islamic Financial And Accounting Review Vol 2 No 1 (2023): Islamic Financial And Accounting Review (iFAR) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Parepare ]]>
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DOI: 10.35905/ifar.v2i1.5366
<![CDATA[: The purpose of this study is to find out how good the level of return on equity (ROE) is on the value of companies in the Jakarta Islamic Index (JII) group in 2019-2021, to find out how good the value of companies listed in the Jakarta Islamic Index (JII) group in 2019-2021, to find out the relationship of return on equity to company value after the effect of return on equity to the value of companies in the Jakarta Islamic Index group for 2019-2021. The results obtained from this study in testing the analysis of data requirements are normally disbusted with sig values. 0.200 > 0.05 then the data can be said to be normally distributed and the results of this analysis can be continued for the next regression analysis and correlation testing with a sig of 0.000 < 0.05 which means that there is a relationship between the decline on equity to the value of the company in the Jakarta Islamic Index group and the results of the nonparametric correlation test there is also a significant relationship between the two variables, namely the return on equity variable (ROE) is the value of the company, and the partial test (T) shows that the sig t result is greater than 0.05, which is 0.000 < 0.05 and the coefficient of determination test of 0.729 which means that 72.9% of the company's value can be explained by the return on equity because it is in the high category while 27.1% is explained by other variables outside the variables studied. So it can be said that there is a positive and significant influence on equity on the value of companies in the Jakarta Islamic Index (JII) group.]]>
<![CDATA[Development Types Of The Good & Halal Food Industry In Indonesia ]]>
<![CDATA[Kadir, Syahruddin]]>;
<![CDATA[Awaluddin, Murtiadi]]>;
<![CDATA[K, Amiruddin]]>
<![CDATA[ Islamic Financial And Accounting Review Vol 2 No 1 (2023): Islamic Financial And Accounting Review (iFAR) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Parepare ]]>
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DOI: 10.35905/ifar.v2i1.5439
<![CDATA[This research to determines the type of development of the halal food industry in Indonesia. The growth of the halal industry with the lifestyle of the Indonesian people needs improvement and control from the perspective of Islamic financial institutions and partners of the Halal Product Guarantee Agency known as Halal Product Companion. The research method used is a qualitative descriptive method with an overview of the literature. Based on the results of the analysis, it can be interpreted that the development of the halal food industry can be increased through development in the fields of agro-industry, halal logistics, halal lifestyle Islamic boarding schools, exports through MEA, halal food e-commerce, halal organic and halal finance from Islamic banking. The role of Islamic banking includes providing financial services in terms of controlling halal products, playing a role in supervising companies providing halal logistics services, and playing a role in the literacy of halal products to the public. PPH is tasked with verifying and validating the halal process of business actors' products. With the integration of all parties involved, the halal food industry in Indonesia has better prospects in the future.]]>
