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<![CDATA[KAJIAN PSAK 112 TENTANG AKUNTANSI WAKAF ]]>
<![CDATA[Sri Hardianti Marsawal]]>;
<![CDATA[Muslimin Kara]]>;
<![CDATA[Lince Bulutoding]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 2 No 1 (2021): ISAFIR Volume 2 No. 1 Juni 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v2i1.19856
<![CDATA[Abstrak, Tujuan penelitian ini adalah untuk mengetahui bagaimana metode pengelolaan wakaf serta kesesuaian perlakuan akuntansi wakaf di Kementerian Agama Polewali Mandar dengan PSAK 112. Selain itu, penelitian ini juga ingin melihat bagaimana akuntabilitas pengelolaan wakaf di Kementerian Agama Kabupaten Polewali Mandar dalam perspektif sharia enterprise theory. Penelitian ini merupakan jenis penelitian kualitatif dengan pendekatan studi fenomenologi yang dilakukan dengan teknik wawancara mendalam terhadap narasumber yang telah ditentukan sebelumnya. Data wawancara yang telah dikumpulkan direduksi lalu dianalisis untuk membuat suatu kesimpulan akhir. Demi menjaga kualitas hasil penelitian dilakukan uji keabsahan data dengan menggunakan triangulasi sumber data. Hasil penelitian mengungkapkan bahwa Perlakuan akuntansi wakaf di Kementerian Agama Kabupaten Polewali Mandar masih dilakukan secara sederhana dan merujuk kepada aturan yang diterbikan dari Kementerian Agama pusat. Perlakuan akuntansi wakaf di Kementerian Agama Kabupaten Polewali Mandar secara spesifik belum sesuai dengan PSAK 112 yang disebabkan oleh belum adanya penyesuaian dalam hal standarisasi perlakuan akuntansi yang dilakukan. Selanjutnya, dalam perspektif sharia enterprise theory, pengelolaan wakaf yang dilakukan oleh Kementerian Agama Kabupaten Polewali Mandar telah memenuhi aspek akuntabilitas dan transparansi yang dibuktikan keterbukaan informasi dan model pertanggungjawaban yang dipaparkan dengan sangat lugas.]]>
<![CDATA[PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOR, SELF EFFICACY DAN PROFESSIONAL ETHICAL SENSITIVY TERHADAP KINERJA AUDITOR DENGAN EMPLOYEE ENGAGEMENT SEBAGAI MODERASI ]]>
<![CDATA[Rismawati Rismawati]]>;
<![CDATA[Lince Bulutoding]]>;
<![CDATA[Eka Suhartini]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 2 No 1 (2021): ISAFIR Volume 2 No. 1 Juni 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v2i1.19935
<![CDATA[Penelitian ini menguji pengaruh Organizational Citizenship Behavior, Self Efficacy, dan Professional Ethical Sensitivity terhadap Kinerja Auditor dengan Employee Engangement sebagai Variabel Moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif dengan populasi berasal dari auditor yang bekerja pada Inspektorat Kota Makassar. Sampel penelitian sebanyak 30 auditor yang mengembalikan kuisioner dari jumlah 35 kuisioner yang disebar. Analisis data yang digunakan adalah analisis regresi berganda dan pemoderasi digunakan uji MRA (Moderated Regression Analysis). Hasil penelitian menunjukkan bahwa berdasarkan uji regresi berganda yang dilakukan membuktikan bahwa Organizational Citizenship Behavior, Self Efficacy, dan Professional Ethical Sensitivity berpengaruh positif dan siginfikan terhadap kinerja auditor. Pada uji regresi moderasi, ditemukan bahwa employee engangement mampu memoderasi pengaruh positif Organizational Citizenship Behavior dan Professional Ethical Sensitivity terhadap Kinerja Auditor, namun tidak mampu memoderasi pengaruh positif self efficacy terhadap Kinerja Auditor.]]>
<![CDATA[KAJIAN AKUNTANSI ZAKAT MENUJU GOOD ZAKAT GOVERNANCE ]]>
<![CDATA[Nuraenun Fitri]]>;
<![CDATA[Lince Bulutoding]]>;
<![CDATA[Muh Akil Rahman]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 2 No 1 (2021): ISAFIR Volume 2 No. 1 Juni 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v2i1.19939
<![CDATA[Penelitian ini bertujuan mengkaji penerapan akuntansi zakat, infak dan sedekah pada Laznas Inisiatif Zakat Indonesia (IZI) Sulsel dan menganalisis kesesuaian penerapan praktik akuntansi zakat, infak dan sedekah berdasarkan PSAK 109 serta menganalisis penerapan akuntansi zakat dalam mewujudkan good zakat governance. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Adapun teknik pengumpulan data penelitian dilakukan melalui wawancara dan didukung dengan data sekunder berupa laporan keuangan. Hasil penelitian menunjukkan bahwa sistem pencatatan IZI Sulsel menggunakan sistem single entry dan menggunakan sistem pencatatan cash basis. Secara keseluruhan IZI Sulsel belum menerapakan praktik akuntansi zakat seperti yang disyaratkan PSAK 109 utamanya dalam hal penyajian dan pengungkapan. Good zakat governance dibidang pelaporan keuangan pada IZI Sulsel masih belum tercapai karena belum diterapkannya PSAK 109.]]>
<![CDATA[PENGARUH DIMENSI FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN AKADEMIK DENGAN AKHLAK SEBAGAI VARIABEL MODERASI PADA MAHASISWA AKUNTANSI UIN ALAUDDIN MAKASSAR ]]>
<![CDATA[Andi Noor Wahidin]]>;
<![CDATA[Ambo Asse]]>;
<![CDATA[Lince Bulutoding]]>;
<![CDATA[Namla Elfa Syariati]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 2 No 1 (2021): ISAFIR Volume 2 No. 1 Juni 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v2i1.20194
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh fraud triangle (tekanan, kesempatan, dan rasionalisasi) terhadap perilaku kecurangan akademik dengan akhlak sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan kausalitas. Populasi penelitian ini adalah mahasiswa program studi Akuntansi Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar. Metode pengumpulan data penelitian ini menggunakan metode kuesioner dengan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 147 mahasiswa. Sampel yakni para mahasiswa jurusan Akuntansi yang telah atau sedang mempelajari mata kuliah auditing sehingga mampu memahami konsep fraud secara lebih baik. Analisis data menggunakan analisis regresi moderasi dengan uji nilai selisih mutlak.Hasil dari penelitian ini menunjukkan bahwa tekanan akademik berpengaruh positif dan signifikan terhadap perilaku kecurangan akademik, tetapi kesempatan dan rasionalisasi tidak berpengaruh signifikan. Sedangkan hasil analisis regresi moderasimenunjukkan bahwa akhlak mampu memoderasi pengaruh tekanan akademik terhadap perilaku kecurangan akademik. Namun tidak mampu memoderasi pengaruh kesempatan dan rasionalisasi terhadap perilaku kecurangan akademik.]]>
<![CDATA[PENGARUH LOVE OF MONEY DAN KEADILAN PAJAK TERHADAP TAX EVASION DENGAN BUDAYA SIRI’ NA PACCE SEBAGAI PEMODERASI ]]>
<![CDATA[Jumiati Haerudin]]>;
<![CDATA[Lince Bulutoding]]>;
<![CDATA[Raodahtul Jannah]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v3i1.28320
<![CDATA[This study aims to examine the effect of love of money and tax justice on tax evasion with the siri' na pacce culture as moderating (a case study of individual taxpayers registered at KPP Pratama South Makassar). This type of research is quantitative primary data with a causal associative approach. The population in this study are taxpayers registered at the South Makassar KPP Pratama. With a non-probability purposive sampling technique, the sample was collected by distributing questionnaires to respondents who happened to be met at the time this research was conducted. Research respondents determined by the Slovin formula amounted to 100 people. This study uses multiple linear regression analysis. The research results show that the love of money variable has a significant positive effect on tax evasion, while the tax equity variable has a negative effect on tax evasion. In addition, the siri'na pacce cultural variable can only moderate the influence of the love of money variable on tax evasion, while the effect of the tax justice variable on tax evasion cannot be moderated by the siri' na pacce culture.]]>
<![CDATA[KAJIAN ETIKA PENYUSUNAN LAPORAN KEUANGAN BERBASIS MAQASIDU SYARIAH ]]>
<![CDATA[Rifqah Alfiyyah]]>;
<![CDATA[Lince Bulutoding]]>;
<![CDATA[Muslimin Kara]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v3i1.28888
<![CDATA[This study aims to understand ethics in the preparation of financial statements and interpret the ethics of preparing financial statements based on maqashid sharia at the National Amil Zakat Agency (BAZNAS) Bone Regency. This research is a type of descriptive qualitative research using a phenomenological approach. Sources of data used in this study are primary data and secondary data. Primary data in the form of information and data obtained during observations and interviews in the research process. While secondary data is in the form of additional information or data obtained from trusted institutions or sources which have then been published to the general public for reprocessing in research. The results of this study indicate that with regard to the ethics of preparing financial statements carried out by BAZNAS, Bone Regency, it is in accordance with the existing rules in the implementation of financial statement disclosures which are also carried out every 6 months in accordance with Government Regulation of the Republic of Indonesia Number 14 of 2014 concerning the Implementation of Law No. Law Number 23 which regulates the Standard Operating Procedure (SOP). Then BAZNAS Bone Regency has also carried out its responsibilities in accordance with maqasidu sharia, namely by bridging the obligations of muzakki and mustahiq needs with a full sense of moral responsibility to Allah Subhanahu Wata'ala. Disclosure of financial reports carried out by BAZNAS Bone Regency has also covered several aspects such as physical, mental and spiritual aspects.]]>
<![CDATA[AKUNTABILITAS PENGELOLAAN DANA DESA BERBASIS SYARIAH ENTERPRISE THEORY ]]>
<![CDATA[Ida Ariani]]>;
<![CDATA[Lince Bulutoding]]>;
<![CDATA[Namla Elfa Syariati]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v3i1.29627
<![CDATA[The purpose of this study is to determine the condition of village fund management, and to examine accountability in the management of village funds based on sharia enterprise theory to realize good governance in Buntu Sarong Village. This research is a qualitative research with a phenomenological approach. The source of the data used is primary data obtained directly from informants through interview and observation methods, while secondary data is obtained from journals and books. -applicable rules. This is evidenced by the management of village funds starting with the village development planning meeting which involves community participation in the implementation of village activities. In addition, the Buntu Sarong Village government also instills spiritual values in the management of village funds and realizes accountability vertically to Allah SWT, and horizontally to humans and nature in accordance with the principles of sharia enterprise theory.]]>
<![CDATA[PENGARUH CSR DAN EFEK KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Andi Nabila Meutia Rafika]]>;
<![CDATA[Lince Bulutoding]]>;
<![CDATA[Namla Elfa Syariati]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 3 No 2 (2022): December 2022 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v3i2.30915
<![CDATA[Abstrac, Tax avoidance is legal in the eyes of the law, but it is unethical behavior when viewed from an ethical perspective. Companies that do tax avoidance are considered socially irresponsible. Disclosure of Corporate Social Responsibility (CSR) in Indonesia is disclosed in sustainability reporting as an additional report in addition to the company's annual financial statements as required by the government. This study uses a causal comparative research approach. The object of the study was the financial statements of 60 companies listed in the Jakarta Islamic Index (JII) for the 2015-2019 period. Corporate Social Responsibility (CSR) has a negative and significant effect on Tax avoidance. The size of the Company has a positive and significant effect on tax avoidance. Multinational Company has a positive and significant effect on tax avoidance. The Company's Financial Performance does not moderate the relationship between Corporate Social Responsibility (CSR) and tax avoidance. The Company's Financial Performance does not moderate the effect of the Company Size on tax avoidance. The Company's Financial Performance moderates the relationship between the company's multinational variable and the Tax avoidance variable. Abstrak, Tax avoidance atau penghindaran pajak merupakan hal yang legal di mata hukum, namun merupakan perilaku yang tidak etis jika dilihat dari perspektif etika. Perusahaan yang melakukan tax avoidance dianggap tidak bertanggung jawab secara sosial. Pengungkapan Corporate Social Responsibility (CSR) di Indonesia diungkapkan dalam sustainability reporting sebagai laporan tambahan selain laporan keuangan tahunan perusahaan sesuai yang disyaratkan pemerintah. Penelitian ini menggunakan pendekatan kausal komparatif (causal comparative research). Objek penelitian adalah laporan keuangan 60 perusahaan yang terdaftar dalam Jakarta Islamic Index (JII) periode 2015-2019. Corporate Social Responsibility (CSR) berpengaruh negatif dan signifikan terhadap Tax avoidance. Ukuran Perusahaan berpengaruh secara positif dan signifikan terhadap tax avoidance. Multinational Company berpengaruh positif dan signifikan terhadap tax avoidance. Kinerja Keuangan Perusahaan tidak memoderasi hubungan antara Corporate Social Responsibility (CSR) dengan tax avoidance. Kinerja Keuangan Perusahaan tidak memoderasi pengaruh Ukuran Perusahaan terhadap tax avoidance. Kinerja Keuangan Perusahaan memoderasi hubungan antara variabel multinational company dengan variabel Tax avoidance.]]>
<![CDATA[SISTEM INFORMASI AKUNTANSI BERBASIS MAJA LABO DAHU DALAM UPAYA MENCEGAH TERJADINYA FRAUD ]]>
<![CDATA[Marhamatussanyyah Marhamatussanyyah]]>;
<![CDATA[Lince Bulutoding]]>;
<![CDATA[Roby Aditiya]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v4i1.34581
<![CDATA[This study aims to determine how important it is to implement an accounting information system that is supported by the maja labo dahu concept in a company to prevent fraud. This research was conducted at the Regional Asset Financial Management Agency (BPKAD) office in the city of Bima. The object of research taken by the researcher is an accountant employee who works at the BPKAD office in the city of Bima. This type of research is a qualitative research using a Phenomenological research approach. The type of data used in this study is subject data in the form of information obtained from interviews with respondents. The results of this study indicate that the application of an accounting information system in the planning and implementation process has been said to be effective, by balancing the values of the maja labo dahu (shame and fear) concept which contains the value to always be ashamed and afraid of violating the laws of norms and religion so that by The value of this philosophy can be said to be able to prevent someone from committing fraud.]]>
