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Rini Purnamasari
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IAIN Parepare, Jalan Amal Bakti No.08, Bukit Harapan. Kecamatan Soreang, Kota Parepare, Indonesia, 91131
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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 INFLUENCE OF FINANCIAL LITERACY AND LIFESTYLE ON FINANCIAL MANAGEMENT BEHAVIOR OF CAREER WOMEN IN PITU RIAWA DISTRICT Rahmayanti, Riska; Rukiah; Purnamasari, Rini
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.v1i2.10656

Abstract

In the era of globalization and rapid technological development, career women are faced with various challenges in managing their personal finances. Financial Literacy, which includes knowledge and understanding of basic financial concepts, as well as Lifestyle which reflects consumption patterns and individual priorities, are believed to play an important role in forming healthy financial management behavior. The aim of this research is to determine whether there is an influence between Financial Literacy and Lifestyle on Financial Management Behavior and whether both influence simultaneously. The research method used is quantitative with a descriptive approach using data collection techniques, namely primary data in the form of questionnaire data and secondary data obtained indirectly which is tested using descriptive analysis tests, data feasibility tests, classical assumption tests, hypothesis tests, and multiple linear regression analysis. The research results show that: (1) Financial Literacyhas a positive and significant effect on Financial Management Behavior, this is proven by the calculated t value > t table or 4.563 > 1.998 with a significance level of 0.000 < 0.05. (2) Lifestyle has a negative and significant effect on Financial Management Behavior, this is proven by the calculated t value < t table or -5.063 < 1.998 with a significance level of 0.000 < 0.05. (3) Financial Literacy and Lifestyle simultaneously influence Financial Management Behavior, this is proven by the Fcount value of 22.809 > Ftable 3.15 and a significant value of 0.000 < 0.05.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON COST OF EQUITY IN COMPANIES IN THE JAKARTA ISLAMIC INDEX (JII) INDONESIA STOCK EXCHANGE Riska; Damirah; Semaun, Syahriyah
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.v1i2.10657

Abstract

Good corporate governance is important in maintaining the integrity and sustainability of the company, including in a sharia-based business environment. This research aims to find out how good Good Corporate Governance is at companies listed on the Jakarta Islamic Index (JII) and the effect of implementing Good Corporate Governance on the Cost of Equity during the 2020-2022 period in companies listed on JII. Quantitative research method with an associative research approach, namely field research (Filed Research) using documentation techniques in the form of secondary data, annual reports and historical data of companies listed on the JII Indonesia Stock Exchange. The results of the research show that the Good Corporate Governance implemented by companies on the Jakarta Islamic Index (JII) during the 2020-2022 period is included in the good category in the analysis of the company's annual report and the shares are suitable for investment. The results of the Pearson correlation coefficient test were obtained at 0.639 (63.9%) indicating a strong and positive relationship that was significant at the significance level or Sig. (2-tailed) 0.04 and the test results from the partial test (t) show that the significant value is 0.004 <0.05 or the Sig t value is smaller than 0.05 so it can be concluded that the Good Corporate Governance variable has an effect on the Cost of equity.
THE INFLUENCE OF INTELLECTUAL CAPITAL AND SHARIA FINANCIAL LITERACY ON FINANCIAL BEHAVIOR IN PAREPARE CITY MSMEs Tamara, Ainun; Muhammadun, Muzdalifah; Andi Ayu Frihatni
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.v1i2.10658

Abstract

This research aims to determine the influence of Intellectual Capital and Sharia Financial Literacy on Financial Behavior in Parepare City MSMEs, both partially and simultaneously. This research uses quantitative research methods with an associative approach and field research. The data collection technique used was observation and distribution of questionnaires to 100 Parepare City MSMEs as samples in this research. The data processing technique uses the SPSS version 25 application with research instrument testing, classical assumption testing, and hypothesis testing. The results of the research that has been carried out are partial, the two independent variables, namely Intellectual Capital and Sharia Financial Literacy, both have a significant influence on the dependent variable, namely Financial Behavior. Likewise, simultaneously, Intellectual Capital and Sharia Financial Literacy have a significant effect on Financial Behavior.
THE INFLUENCE OF THE MAQASHID SHARIA INDEX AND PROFITABILITY ON THE FINANCIAL PERFORMANCE OF SHARIA BANKING LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2020-2022 Rasmi; Said, Zainal; Husain, Saddan
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.v1i2.10659

Abstract

Sharia banking has the aim of seeking maximum profits to improve the financial performance of sharia banking in Indonesia. If sharia banking can achieve these goals, it can be considered to have good financial performance. The aim of this research is to find out whether there is an influence of the sharia maqashid index and profitability on the financial performance of sharia banking by using sharia banking data listed on the Indonesia Stock Exchange in 2020-2022. The benefit of this research is as a data reference for parties interested in information on the financial performance of Sharia Banks listing on the Indonesian Stock Exchange. This study employs a quantitative method with a descriptive approach. The type of research used is associative research. The data collection technique used in this study is documentation, by collecting financial reports of Islamic banks listed on the Indonesia Stock Exchange from 2020 to 2022. The type of data in this study is secondary data. The data analysis techniques used in this study are the Maqashid Sharia Index ratio, the profitability ratio of Return On Equity (ROE), the financial performance ratio of Quick Ratio (QR), and the data analysis technique uses multiple correlation analysis. The results of this study show that the Maqashid Sharia Index significantly influences the financial performance of Islamic banks listed on the Indonesia Stock Exchange from 2020 to 2022. Profitability, measured by Return On Equity (ROE), also significantly affects the financial performance of Islamic banks listed on the Indonesia Stock Exchange from 2020 to 2022, based on hypothesis testing. Therefore, the Maqashid Sharia Index and profitability, measured by Return On Equity (ROE), significantly impact the financial performance of Islamic banks listed on the Indonesia Stock Exchange from 2020 to 2022, based on hypothesis testing. Research suggestions to Sharia Banking is to further improve its financial performance so that can attract more investors to invest in this research useful in providing insight into significant factors influences financial performance, so it can be used to develop strategies which is more effective and provides relevant information for making decisions better investment in the Sharia Banking sector.
THE INFLUENCE OF FINANCIAL MANAGEMENT BEHAVIOR ON THE FINANCIAL WELL-BEING OF AID RECIPENTSHOPE FAMILY PROGRAM IN PALETEANG, PINRANG DISTRICT Hakim, Fitriani; Razak, Darmianti; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 3 No 1 (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.v3i1.13189

Abstract

This Research aims to assess the relationship between Financial Management Behavior and Financial Well-Being of recipients of the Family Hope Program assistance in Paleteang District, Pinrang Regency, as well as examining the influence of Financial Management Behavior and Financial Well-Being of recipients of the Family Hope Program assistance in the same area. Financial Management Behavior includes financial management, financial planning, debt management, and the ability to save. The research method used is quantitative with an associative approach using data collection techniques, namely primary data in the form of questionnaires which are tested using descriptive analysis tests, data quality tests, classical assumption tests, hypothesis tests and simple regression analysis. The results of this research showthat Financial Management Behavior has a positive and significant relationship with the Financial Well-Being of recipients of the Family Hope Program assistance in Paleteang District, Pinrang Regency, as evidenced by the Pearson correlation value of 0.564, meaning that the two variables have a moderate correlation with a positive relationship. Financial Management Behavior influences Financial Well-Being, this is proven by the calculated t value > t table or 6.694 > 1.985 with a significance of 0.00 < 0.05.
THE INFLUENCE OF TAX AVOIDANCE AND PROFIT MANAGEMENT ON THE VALUE OF COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Cahya, Nilam; Semaun, Syahriyah; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 3 No 1 (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.v3i1.13190

Abstract

This research aims to determine the relationship between tax avoidance and earnings management on company value. Tax avoidance is considered a flow of wealth from the government to the company, which should increase the value of the company. This research was conducted to test whether there is an influence of Tax Avoidance and Profit Management on the Company Value of 15 companies that have become constituents of the Indonesian Stock Exchange during 2020-2022. This research uses associative quantitative methods with data collection techniques in the form of documentation using secondary data, and processing using SPSS version 26. The data analysis techniques for this research are classical assumption testing, multiple regression analysis, and hypothesis testing. The research results obtained show 1) Tax avoidance does not partially have a significant influence on company value. This is proven by the t-test carried out, where the calculated t value (0.37) < t table (2.01) and a significant value of 0.71 are obtained. > 0.05. 2) Earnings management has no significant influence on company value. This is proven by the t-test carried out, where the calculated t value was obtained (-0.05) < t table (2.01) and a significant value of 0.93 > 0.05. 3) Simultaneously Tax District, Pinrang Regency, as evidenced by the Pearson correlation value of 0.564, meaning that the two variables have a moderate correlation with a positive relationship. Financial Management Behavior influences Financial Well-Being, this is proven by the calculated t value > t table or 6.694 > 1.985 with a significance of 0.00 < 0.05.
THE INFLUENCE OF ARTIFICIAL INTELLIGENCE (AI) ON FINANCIAL REPORTING IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII) Wulandari, Yusma; Damirah; Rismala
Islamic Financial And Accounting Review Vol 3 No 1 (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.v3i1.13191

Abstract

Artificial Intelligence is a system that can imitate or even surpass human intelligence in completing certain tasks. AI has driven transformation in various sectors, including financial reporting. This research aims to determine the effect of implementing AI in financial reporting in companies listed on the Jakarta Islamic Index (JII). The data used in this research are in the form of company financial reports at JII, namely balance sheets and profit and loss reports. The method used is Artificial Intelligence with variable levels of efficiency, accuracy and data analysis. This type of research is associative with an associative quantitative approach. The data collection technique is a documentation technique. The data analysis technique used is statistical analysis. This research processing uses a formula for efficiency level, accuracy level, data analysis level, and applicationE-views version 12 (X64). With 5 companies that have published financial report data for 3 consecutive years. The research results obtained show 1) The level of efficiency does not have a significant influence onFinancial Reporting, this is proven from the t-test carried out, where it is obtained equal to0.8439 > 0.05, then it can be concluded that H1 is rejected. 2) The level of accuracy has a significant influence on Financial Reporting. This is proven by the t-test carried out, where a value of 0.0089 <0.05 is obtained, so it can be concluded that H2 is accepted. 3) The level of data analysis has a significant influence on Financial Reporting. This is proven by the t-test carried out, where a value of 0.0011 < 0.05 is obtained, so it can be concluded that H3 is accepted.
ANALYSIS OF SHARIA ACCOUNTING PRACTICES IN THE MANAGEMENT OF PANAI FUNDS (DUI BALANCA) IN BUGIS CUSTOMARY TRADITIONS, SUPPA DISTRICT, PINRANG REGENCY -, Ipa Trihapsari; Nurhayati, St.; Rismala
Islamic Financial And Accounting Review Vol 3 No 1 (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.v3i1.13199

Abstract

Panai money (dui balanca) in Bugis tradition refers to a sum of money given by the prospective groom to the prospective bride’s family as part of the marriage process, based on mutual agreement between the two extended families. This money is fully managed by the prospective bride’s family and serves not only as a symbol of commitment in the marital relationship but also as a form of respect toward the bride’s family. This study employs a descriptive qualitative method with a phenomenological approach. The primary data were obtained directly through interviews with married individuals, their parents, and community leaders in Suppa District. Secondary data were gathered from books, official documents, and previous research (journals or theses) relevant to the topic. The data analysis techniques used include data reduction, data display, and conclusion drawing/verification. The findings reveal two key points. First, the management of panai money in the Bugis community of Suppa District is directly handled by the prospective bride. The amount of panai money given by the groom’s family to the bride’s family is determined through a mutual agreement. The principle of fairness in determining the panai amount is highly upheld by the community to prevent disputes between the two parties. Second, based on the research findings, the practice of sharia accounting in the management of panai money has not yet fully implemented the principles of transparency and accountability. The community's understanding of sharia accounting varies significantly, depending on factors such as educational background, access to information, and prior experience with sharia-based financial practices.
THE INFLUENCE OF MUDHARABAH AND MUSYARAKAH FINANCING ON THE FINANCIAL PERFORMANCE OF SHARIA BANKING IN INDONESIA -, Nur Arnis Irmawati; Frihatni, Andi Ayu; Budiono, I Nyoman
Islamic Financial And Accounting Review Vol 3 No 1 (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.v3i1.13200

Abstract

Mudharabah financing refers to income derived from a partnership arrangement in which the first party provides the full capital, while the second party is responsible for managing the funds. Profits from the business venture are distributed according to a mutually agreed contract, whereas any losses are entirely borne by the Islamic bank, unless the fund manager is proven to have acted intentionally, negligently, or in breach of the agreement. In contrast, musyarakah financing is income obtained from a cooperative agreement between a capital provider and a fund manager for a specific business, in which both parties agree to share profits and bear the risks based on a predetermined mutual agreement. This study aims to investigate whether musyarakah and mudharabah financing influence the financial performance of Islamic banking in Indonesia. The research applies an associative quantitative method, utilizing secondary data collected through documentation techniques. Data were analyzed using SPSS version 25, with classical assumption tests and hypothesis testing employed to assess the relationships. The research findings indicate that mudharabah financing, when examined individually, does not have a significant impact on financial performance. This is supported by the t-test results, where the calculated t-value (1.791) is less than the t-table value (2.06), and the significance value (0.087) exceeds 0.05. Similarly, musyarakah financing also does not have a significant influence on financial performance, as shown by the t-test result where the calculated t-value (0.274) is less than the t-table value (2.06), with a significance value of 0.786, which is greater than 0.05. However, when tested simultaneously, mudharabah and musyarakah financing together show a significant influence on financial performance. This is demonstrated by the F-test result, in which the calculated F-value (4.244) is greater than the F-table value (3.36), and the significance level (0.027) is below the 0.05 threshold.
THE INFLUENCE OF LIQUIDITY AND SALES GROWTH ON CAPITAL ADEQUACY RATIO IN SHARIA COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE -, Nur Wahidah; Damirah; Sahara, Ira
Islamic Financial And Accounting Review Vol 3 No 1 (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.v3i1.13201

Abstract

The growth of the sharia banking industry in Indonesia has attracted the attention of both market players and regulators. Along with this growth, attention to the factors that influence the health and stability of Islamic banks has become increasingly important. One of the main indicators used to measure a bank's financial health is the capital adequacy ratio (CAR), which reflects the bank's ability to bear the risks that arise in its operations. This research aims to determine the effect of liquidity and sales growth on capital. Adequacy ratio in sharia commercial banks listed on the Indonesian stock exchange. This research uses an associative quantitative method 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) Partial liquidity has a significant influence on the Capital Adequacy Ratio. This is proven by the t-test carried out, where the calculated t value (5.53) > t table (2.03) and a significant value of 0.000 < 0.05 are obtained. 2) Sales Growth has no significant influence on the Capital Adequacy Ratio. This is proven by the t-test carried out, where the calculated t value was obtained (-0.60) < t table (2.03) and a significant value of 0.549 > 0.05. 3) Simultaneously Liquidity and Sales Growth have a significant influence on the Capital Adequacy Ratio which has been proven from the F-Test results where the calculated f value (15.34) > f table (3.27) and a significant value of 0.00 < 0, are obtained. 05.

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