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Rini Purnamasari
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Islamic Financial And Accounting Review
Published by Institut Agama Islam Negeri Parepare
ISSN : -     EISSN : 29864097     DOI : https://10.35905/ifar
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 36 Documents
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THE EFFECT OF FINANCIAL LEVERAGE ON PROFITABILITY SHARIA LIFE INSURANCE COMPANY Wahyuni; Hamid, Abdul; Rismala
Islamic Financial And Accounting Review Vol 2 No 1 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i1.5445

Abstract

The purpose of this study is to determine the effect of Financial Leverage on the Profitability of Jasa Mitra Abadi Tbk Sharia Life Insurance Company on the Indonesia Stock Exchange. This study uses Debt to Asset Ratio and Debt to Equity Ratio as indicators in measuring Financial Leverage and Return On Equity indicators in measuring Profitability. This research method is a quantitative associative approach by sampling financial statements in 2018-2021 using documentation techniques in the form of secondary data and data tested using partial tests (t), Chi square tests, determination coefficient tests and nonparametric Correlation tests to test hypotheses. The results obtained in this study in testing the analysis of normally distributed data requirements with a value of 0.136 can be said to be normally distributed. Based on the results of correlation and nonparametric correlation tests , it can be concluded that there is no significant relationship between the Financial Leverage variables consisting of Debt to Asset Ratio and Debt to Equity Ratio to profitability consisting of Return On Equity. Based on the results of the partial test (t), the coefficient of determination of R 2 Obtained an R square value of 0.010 or 10% with a significant value of DAR from the persial test of 0.993 > 0.05 and a DER of 0.983 > 0.05%, it can be concluded that Ho is accepted and Ha is rejected which means that there is no relationship between Financial Leverage to Profitability. Therefore, it can be concluded that variable X does not have a significant effect on variable Y. While the Chi Square result obtained a significant value of 0.238 > 0.05, it can be concluded that there is no influence between the Financial Leverage variable on profitability.
ANALYSIS OF PROFIT MARGIN IN MURABAHAH FINANCING AT BMT FAUZAN AZHIIMA, PAREPARE CITY S, Mirna; Damirah; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 2 No 1 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i1.5448

Abstract

This study aims to determine the form of a murabahah financing contract at BMT Fauzan Azhiima Parepare city, determining the profit margin on murabahah financing and calculating the profit margin on murabahah financing at BMT Fauzan Azhiima Parepare city. This research is a quantitative descriptive model with case studies. This research describes the form of a murabahah contract , determining the margin of a murabahah contract and calculating the financing of a murabahah contract in 2015, 2016, 2017, 2018, 2019 and 2020 The results of this study indicate that (1) The form of the murabahah contract at BMT Fauzan Azhiima, Parepare City uses predetermined stages (2) Determination of the profit margin is seen from the financing proposed by the customer and the result of the agreement between the customer and BMT Fauzan Azhiima, Parepare City. (3) The calculation of the profit margin on murabahah financing illustrates the condition of the BMT when measured by the net profit margin ratio, which has fluctuated , namely in 2015 in very good condition, in 2016 in very good condition, in 2017 in very poor condition, in 2018 in the situation is very lacking, in 2019 it is sufficient, and in 2020 it is in very good condition.
ANALYSIS OF ACCOUNTING TREATMENT OF BIOLOGICAL ASSETS BASED ON PSAK NO. 69 AT LATONANG FARM PAREPARE CITY Heriana; Abdul Hamid; Musmulyadi
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10603

Abstract

This research aims to determine the accounting treatment of biological assets based on PSAK No. 69 at Latonang Farm and to determine the accounting treatment of biological assets at Latonang Farm from a sharia perspective as well as the implications of implementing PSAK No. 69 to the financial statements of Latonang Farm's biological assets. This was done to analyze the suitability of the accounting treatment for Latonang Farm's biological assets with PSAK No. 69. This research uses qualitative methods with a case study approach and field research. The data collection and data processing techniques use observation, interview and documentation methods. The validity test of the data used in this research is the credibility test. Meanwhile, the data analysis techniques used are data reduction, data presentation and drawing conclusions. The research results show that the accounting treatment of biological assets is based on PSAK No. 69 at Latonang Farm is generally in line with the provisions of PSAK No. 69. However, there are differences regarding the measurement of fair value. Latonang Farm does not revaluate the value of biological assets, but instead uses the acquisition price with adjustments at the end of each period. This approach was chosen because of the difficulty of measuring the value of biological assets precisely. This action is permitted in accordance with the provisions of PSAK No. 69 paragraph 30. Apart from that, the accounting treatment of biological assets at Latonang Farm is also in accordance with the sharia perspective, where the principles of honesty, trust and benefit are applied.
INFLUENCE OF ISLAMIC SOCIAL REPORTING (ISR) DISCLOSURE ON THE QUALITY OF PROFITS IN REGISTERED COMPANIES IN JAKARTA ISLAMIC INDEX (JII) Sadli, Nurhemifitrah; Semaun, Syahriyah; Sahara, Ira
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10604

Abstract

Islamic Social Reporting (ISR) is one way to demonstrate full disclosure in an Islamic context. Earnings quality refers to the extent to which a company's reported earnings reflect its true economic performance. This research aims to determine the influence of the independent variable, namely Islamic Social Reporting, on the dependent variable, namely Profit Quality, and to find out how big it isThe influence of Islamic Social Reporting disclosure on Profit Quality in companies listed on the Jakarta Islamic Index. This research uses research methodsquantitative, associative approach, with field research. The data used in this research is in the form of company annual reports on the Indonesia Stock Exchange for 2019-2021. In collecting data, this research uses two methods, namely count analysis and dummy variables. The analysis technique used is simple linear regression. The results of this research show that the Islamic Social Reporting disclosure score is more than 59%, which means that the disclosures made have reached more than 48 disclosure score items. Meanwhile, the average value of earnings quality reached 2.8388. The results of the Spearman rank correlation test show that there is a fairly strong relationship between the Islamic Social Reporting variable and earnings quality. The results of testing the coefficient of determination show that the ability of the independent variable in this study to influence the dependent variable is only 9.9%. Furthermore, the partial test results show that Islamic social reporting disclosure has a positive and significant effect on earnings quality with a significance value of 0.008 <0.05. By implementing Islamic Social Reporting, companies not only focus on achieving maximum profits, but also pay attention to the social and environmental impacts of their business activities. This can attract the interest of investors, especially Muslim investors, to invest in the company.
THE INFLUENCE OF AUDITOR ETHICS ON AUDIT QUALITY IN PINRANG DISTRICT INSPECTORATE OFFICE Sarmila S; Rismala; Indrayani
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10605

Abstract

Audit quality is defined as the probability of an Auditor determining and reporting fraud that occurs in the client's accounting system. The higher the audit quality produced by the auditor, the higher the confidence of information users in using financial reports. This research aims to determine the influence of auditor ethics on audit quality at inspectorate offices. This type of research is quantitative research in the form of a questionnaire with uses an exploratory approach using data collection techniques, namely primary in the form of questionnaires and secondary data obtained indirectly which is tested using descriptive statistical analysis tests, validity tests, reliability tests, classical assumption tests, hypothesis tests. The results of this research show that: (1) Auditor integrity partially influences audit quality, this is proven by a significant value of 0.033, which is <0.05. (2) Objectivity partially influences audit quality, this is proven by a significant value of 0.000 where <0.05. (3) Partial competency has no effect on audit quality, this is proven by a significant value of 0.449, which is > 0.05. (4) Auditor confidentiality does not partially influence audit quality, this is proven by a significant value of 0.179, which is > 0.05. (5) The auditor's professional behavior partially influences audit quality, this is proven by a significant value of 0.000, where <0.05. Integrity (X1), Objectivity (X2), Competence (X3), Creativity (X4) and Professional Behavior (X5) simultaneously influence audit quality, this is proven by the F valuecount 47,563 > Ftable2.53 and a significant value of 0.000 <0.05.
THE INFLUENCE OF MARKET RATIO ON CUMULATIVE ABNORMAL RETURNS IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII) Mutiah, Miftahul; Andi Ayu Frihatni; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10606

Abstract

This research was conducted to test whether there is an influence of earnings per share and price earnings ratio on the Cumulative Abnormal Return of 14 companies listed on the Jakarta Islamic index during 2020-2022. This research uses field research, this research uses quantitative research methods. The approach used in this research is an associative approach which aims to determine the relationship between two or more variables. With data collection techniques in the form of documentation using primary data sourced from secondary data, and processing using E-Eviws 12 (X64). There is a statistical analysis technique with 14 companies selected using the purposive sampling method registered in the Jakarta Islamic Index during 2020-2022. The research results obtained show 1) Earning Per Share has no positive influence and is not significant on Cumulative Abnormal Return. This is proven by the t-test carried out, where a value of 0.9314 > 0.05 was obtained, so it can be concluded that H1 is rejected. 2) Price Earning Ratio has no positive influence and is not significant on the Cumulative Abnormal Return value. This is proven by the t-test carried out, where a value of 0.9287 > 0.05 was obtained, so it can be concluded that H2 is rejected. 3) Simultaneously Earning Per Share and Price Earning Ratio do not have a positive and insignificant influence on Cumulative Abnormal Return which has been proven from the F-Test results where a value of 0.986304 > 0.05 is obtained, so it can be concluded that H4 is rejected.
THE ROLE OF WOMEN IN ECONOMIC DEVELOPMENT IN MAKASSAR Nurliana; Usman, Mahyudin; Wijhah; Sulfiana
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10607

Abstract

This research aims to find out (1) to what extent is the role of women in economic development in Makassar City? (2) what factors hinder the role of women in economic development in Makassar City? The research method uses field research methods. The data obtained is qualitative in nature and is presented in a descriptive qualitative manner. All data collected, both primary data and secondary data, used as research material are discussed using the above. The results of this research reveal that the role of women in economic development has significant results. The obstacles experienced by women are (1) difficulty managing time, (2) unsupportive work environment, and (3) insufficient income.
ANALYSIS PERFORMANCE OF BANK PERKREDITAN RAKYAT AND ENTRY STRATEGY INTO CAPITAL MARKETS Dewi, Riska; Jimar, Any; Darmawan, Fajar
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10608

Abstract

This research examines the influence of financial performance in the form of Return on Assets (ROA), Return on Equity (ROE), Loan to Deposit Ratio (LDR) and Non-Performing Loans (NPL) on the Capital Adequacy Ratio (CAR) at People's Economic Banks registered with the OJK Indonesia for the period January 2018 to December 2022. The data analysis method used is the Error Correction Model (ECM) which analyzes the relationship between the independent variable and the dependent variable in the long term and short term. The results of the analysis show that in the long term the ROA variable has a negative and significant effect on CAR, the ROE variable has a positive and significant effect on CAR, the LDR variable has no significant effect on CAR and the NPL variable has a negative and significant effect on CAR. The results of this research are related to whether BPR will carry out an Initial Public Offering (IPO) from the UUP2SK perspective in looking at opportunities for BPR to enter the capital market.
LOCAL WISDOM OF SIRI' NA PACCE ON ETHICAL PRACTICES OF THE ACCOUNTING PROFESSION AT THE NURUDDIN TEMAPPA MOSQUE KEC. SUPPA Fania, Fira; Hamid, Abdul; Rismala
Islamic Financial And Accounting Review Vol 1 No 2 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i2.10654

Abstract

The Siri' Na Pacce culture related to accounting is called Cultural Accounting. Siri' Na Pacce is a form of self-esteem and a high sense of shame. This is used as unity or solidarity among the Bugis, Makassar, Mandar and Toraja ethnic communities and as a guideline in daily life and good behavior for individuals and their environment. The aims of this research are:to find out the cultural values ​​of Siri' Na Pacce among the administrators of the Nuruddin Temappa Mosque and ethical accounting practices in financial management carried out by the financial administrators of the Nuruddin Temappa Mosque. This research includes descriptive qualitative research using a phonomenological approach in collecting data using observation, documentation and interviews. The interview method is used to strengthen and deepen the study of the object under study. The focus of this research is on the Siri' Na Pacce culture and financial reporting of the Nuruddin Temappa Mosque, Suppa District, based on sharia accounting principles. Research results show that (1) The Siri' Na Pacce culture of the Temappa people dominates under the name Siri Na Pacce, or what they often call Akkasirikennga, and the Siri' Na Pacce culture which is associated with three valuesculture, namely; first, Ethical Values ​​where a person is taught to maintain self-respect and dignity as a native Bugis. Secondly, Aesthetic Value, a person's feeling of love for himself and not making mistakes that could make him humiliated or lowering his self-esteem, and thirdly, this Moral Value, if someone lowers their self-esteem they will not remain silent because it is called Siri' Na Pacce that they must defend their honor and dignity. (2) Accounting Ethics Practices are divided into 3 things, namely; Transparency, Honesty and Justice where the Takmir of the Temappa Mosque, in reporting the mosque's finances, carries out transparency (openness) by announcing the amount of the mosque's balance every time there is income and expenditure to the public so that there is no dishonesty in recording financial reports. The Temappa people always prioritize justice because to the highest degree a person can be, if they have made a fatal mistake, they will receive the treatment they should receive.
STUDY ON THE IMPLEMENTATION OF THE CODE OF ETHICS FOR FINANCIAL REPORTING BASED ON LOCAL WISDOM OF BUGIS CULTURE "MALEMPU' NA MAPACCING" IN TELLUMPANUA DISTRICT, PINRANG REGENCY Herawati; Bahri, Andi; Syarifuddin, Ahmad Dzul Ilmi
Islamic Financial And Accounting Review Vol 1 No 2 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i2.10655

Abstract

The Subdistrict Fund is an additional DAU (General Allocation Fund) budgeted by the Government in the State Revenue and Expenditure Budget for Fiscal Year 2019. However, the large subdistrict fund process is actually not in line with its good management. In fact, there are still many cases of misappropriation of sub-district funds in several areas. Local wisdom can be used as a basis for overcoming this problem, one of which is the local wisdom of the Bugis tribe's life values, namely malempu' na mapaccing. The research method used is a descriptive qualitative method. The data sources used are primary data, the data of which was obtained directly from interviews with parties who are competent in managing the Tellumpanua Village Fund, Suppa District and secondary data obtained from books, documents and journals/previous research theses which are related to this research. The data analysis techniques consist of data reduction, data presentation, andverification/drawing conclusions. The research results show that first,The Tellumpanua Subdistrict Government uses an accounting system to manage subdistrict funds. There are two accounting systems used, namely manual and through input into a special application, namely SIKD (Regional Financial Information System). Then the report is made at the end of the year by explaining the LPJ and then forwarded to the sub-district, then to the district, then to the province and finally to the center. Second, the local wisdom of malempu' na mapaccing is the basis for managing sub-district funds where the sub-district government strives to have honesty and cleanliness in reporting sub-district finances.

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