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All Journal JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah)
Suhartono Suhartono
Universitas Islam Negeri (UIN) Alauddin Makassar, Indonesia
Economics, Econometrics & Finance

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Perlakuan Akuntansi Agrikultur Berbasis Maqashid Al-Syariah Saiful Muchlis; Suhartono Suhartono; Husnul Khotimah
JAS (Jurnal Akuntansi Syariah) Vol 5 No 1 (2021): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM Publishing & Printing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.824 KB) | DOI: 10.46367/jas.v5i1.335

Abstract

The purpose of this study was to determine how the quality of financial statement information on PT. Perkebunan Nusantara XIV is seen from biological assets recognition, measurement, and disclosure in terms of concept maqashid al-sharia and PSAK 69. This type of research is qualitative research with an interpretive paradigm approach. The results showed that PT. Perkebunan Nusantara XIV, in terms of recognition, measurement, and disclosure of biological assets, was by the applicable standards, namely the statement of PSAK 69: Agriculture. With the accounting treatment of biological assets following the applicable PSAK, the quality of financial statement information becomes relevant and reliable so that it makes it easy for users to understand financial statements. Especially for management, it can be used as the basis for making the right decisions. Judging from the concept of maqashid al-sharia, researchers have not been able to reveal the overall implementation of this concept in the work environment of PT. Perkebunan Nusantara XIV. Nevertheless, in applying the maqashid al-shariah concept, the head of the accounting and reporting division has implemented managing biological assets and preparing financial reports so that the financial reports are relevant and reliable.
Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Dimoderasi Oleh Financial Technology Irmawati H. R.; Jamaluddin Majid; Suhartono Suhartono
JPS (Jurnal Perbankan Syariah) Vol 3 No 2 (2022): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM Publishing & Printing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (793.411 KB) | DOI: 10.46367/jps.v3i2.785

Abstract

This study analyzes the effect of financial inclusion, financial literacy, and financial behavior on company performance using financial technology as a moderating variable. This study uses quantitative methods. The population in this study is medium-sized businesses in Makassar City. Sampling using purposive sampling in order to obtain a sample of 53. The data of this study is primary data extracted from respondents who have implemented financial technology through questionnaires. Data were analyzed using multiple linear regression techniques and moderate regression analysis (MRA). The study's multiple linear regression results indicate that financial literacy has a significant positive effect on company performance. Financial inclusion and financial behavior do not affect company performance. The MRA results show that financial technology does not moderate the effect of financial inclusion, financial literacy, and financial behavior on company performance. However, the use of financial technology is more appropriate as a predictor. This research contributes as input for relevant agencies to pay special attention to the development of company performance and becomes a facilitator for medium-sized businesses in improving their understanding of financial aspects.
Co-Authors Husnul Khotimah Irmawati H. R. Jamaluddin Majid Saiful Muchlis