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All Journal IJIS - Indonesian Journal On Information System Al-Kharaj: Journal of Islamic Economic and Business Al-Qashdu: Jurnal Ekonomi dan Keuangan Syariah
Hasbullah Hajar
IAIN Ternate
Computer Science & IT Economics, Econometrics & Finance

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REFLEKSI NILAI-NILAI SPIRITUAL PERSPEKTIF ISLAM:DEKONSTRUKSI MENTAL AKUNTAN Hasbullah Hajar
Al-Qashdu : Jurnal Ekonomi dan Keuangan Syariah Vol 3, No 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Ternate

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46339/al-qashdu.v3i1.936

Abstract

The current challenge for an accountant is to understand that accountants are not only required to know and comply with the professional code of ethics, but accountants are also required to understand the socio-spiritual accountants. If accountant was understanded about them socio-spiritual, eventually they will made spiritual values as a principle in carrying out his job. This research try to explore spiritual values, especially in the religion perspective, namely Islam. In exploring spiritual values, I found that the potential for spiritual values contained in the holy book of the Koran which is reflected in the nature and character of the Prophet Muhammad S.A.W, then this potention are probably to change the mind and mentality of accountants who have been confined by capitalism. This paper ends with the idea that a quality of a Muslim's spiritual will determine the good implementation and depth of internalization of Islamic spiritual values in carrying out his job.
The Effect of Probability and Good Corporate Governance (GCG) on Tax Avoidance in Listed Industrial Sector Companies in Indonesia Stock Exchange (BEI) Hasbullah Hajar; Muhammad Iqbal; Muh Sajjaj Sudirman
Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 3 (2023)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v5i3.4007

Abstract

The purpose of this research are to find empirical evidence of Good Corporate Responsibility (GCG) variabel, that consists of a board of commissioners and institutional ownership, also profitability variable can effect the tax evasion variable, which is the object of research are industrial corporate sector that listed on the Indonesia Stock Exchange (IDX). To determine the sample for this research, purposive sampling methode is used for. The kind of data from this study are secondary data which is collected from prospectuses, financial reports, and financial statement of companies. Furthermore, the research conducted shows that the elements of GCG, that is independent board of commissioners and institutional ownership have an effect on tax evasion. Meanwhile, the companies profitability has no effect on the tax avoidance variable.
PENGGUNAAN APLIKASI KEUANGAN SAP LOGON DALAM UPAYA PENINGKATAN EFISIENSI PROSES BISNIS PERUSAHAAN LISTRIK NEGARA DI KOTA TERNATE Ridwan, Muhammad; Hajar, Hasbullah; Junaidi, Masita
IJIS - Indonesian Journal On Information System Vol 8, No 2 (2023): SEPTEMBER
Publisher : POLITEKNIK SAINS DAN TEKNOLOGI WIRATAMA MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36549/ijis.v8i2.281

Abstract

Penggunaan teknologi pada era saat ini telah mengubah gaya hidup manusia. Begitupun aktifitas bisnis yang menggunakan aplikasi demi kepentingan efisiensi. Salah satu aplikasi yang dapat digunakan pada aktifitas bisnis seperti penggunaan aplikasi keuangan. Aplikasi keuangan hadir dalam upaya membuat aktifitas bisnis dapat berjalan se-efisien mungkin. Maka perlu ada kajian bagaimana penggunaan aplikasi keuangan dapat meningkatkan efisiensi bisnis. Sehingga tujuan penelitian ini untuk mengevaluasi fungsi penggunaan aplikasi keuangan SAP LOGON. Adapun metode yang digunakan yaitu pendekatan kualitatif dengan pengambilan data berupa wawancara dan dokumentasi, serta melakukan observasi cara penggunaan aplikasi keuangan oleh pengguna. Hasil temuan penggunaan aplikasi keuangan dinilai efisien, tidak hanya membuat aktifitas bisnis semakin efisien tapi memudahkan dalam meminimalisir tingkat kesalahan akibat kelalain pengguna. Aplikasi keuangan SAP LOGON ini dapat melakukan rekaman hingga malakukan pemantauan setiap transaksi yang terjadi secara real-time. Penggunaan aplikasi keuangan dapat menghemat dari tiga aspek, aspek waktu, tenaga kerja, dan biaya. Business Process Improvement dengan alat streamlining ini dapat memantau keberlanjutan peningkatan kinerja dari sisi penggunaan aplikasi keuangan SAP LOGON ke arah efisien dengan alur kerja yang lebih lancar.Kata Kunci: Aplikasi Keuangan, Efisiensi, dan Informasi Keuangan
Co-Authors Junaidi, Masita Muh Sajjaj Sudirman Muhammad Iqbal Muhammad Ridwan