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Muhammad Sapril Sardi Juardi
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jiap@uin-alauddin.ac.id
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Office Address: Department of Accounting Faculty of Economics and Business Islam (FEBI) State Islamic University (UIN) Alauddin Makassar Jl.H. M. Yasin Limpo No. 36 Samata, Gowa, Sulawesi Selatan Phone: (0411)841879 Fax: (0411)8221400 Email: jiap@uin-alauddin.ac.id
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INDONESIA
Jurnal Ilmiah Akuntansi Peradaban
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : 24413017     EISSN : 25979116     DOI : 10.24252/jiap
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Peradaban adalah jurnal yang diterbitkan dua kali dalam satu tahun yakni pada bulan Juni dan Desember oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar. Jurnal Ilmiah Akuntansi Peradaban yang terbit sejak 2015 ini mengkaji berbagai ilmu akuntansi konvensional dan akuntansi syariah yang berupaya menyajikan hasil hasil riset ilmiah dari pada ilmuan, professional, sarjana dan peneliti untuk dipublikasikan dan disebarluarkan melalui edisi cetak maupun Open Journal System.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 6 Documents
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Search results for , issue "Vol 6 No 2 (2020)" : 6 Documents clear
PENGARUH KOMPETENSI APARATUR DESAN DAN WISTLEBLOWING SUSTEM TERHADAP PENCEGAHAN FRAUD, DENGAN KECERDASAN SPRITUAL SEBAGAI VARIABEL MODERASI (STUDI PADA APARAT PEMERINTAH DESA KECAMATAN JAILOLO KABUPATEN HALMAHERA BARAT) Suriana AR Mahdi; Herman Darwis
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.19937

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis; Kompetensi Aparatur Desa dan Wistleblowing System terhadap Pencegahan Fraud dalam pengelolaan Anggaran Dana Desa. interaksi Kecerdasan Spiritual terhadap Kompetensi Apartur Desa dan Wistleblowing System terhadap Pencegahan Fraud dalam pengelolaan Anggaran Dana Desa. Penelitian ini merupakan penelitian empiris dengan menggunakan teknik purposive sampling. Analisis data menggunakan analisis regresi berganda Moderated Regression Analysis (MRA).Hasil Penelitian menunjukan bahwa secara parsial, Kompetensi Aparatur Desa tidak berpengaruh terhadap Pencehagan Fraud, Sedangkan Washblowir berpengaruh terhadap Pencegahan Fraud. Untuk Variabel Moderasi menunjukan bahwa Kesadaran Spiritual dapat memoderasi Kompetensi aparatur terhadap Pencegahan Fraud, namun Kesadaran Spriritual tidak memoderasi Washblowir System terhadap Pencegahan Fraud.Kata Kunci: Kompetensi, Wistleblowing, Kecerdasan Spiritual, dan Dana Desa. This study aims to test and analyze; Competence of Village Apparatus and Wistleblowing System on Fraud Prevention in managing the Village Fund Budget. the interaction of Spiritual Intelligence on the Competence of Village Apartments and the Wistleblowing System on Fraud Prevention in the management of the Village Fund Budget. This research is an empirical study using purposive sampling technique. Data analysis used multiple regression analysis Moderated Regression Analysis (MRA).The results showed that partially, Village Apparatus Competence had no effect on Pencehagan Fraud, while Washblowir had an effect on Fraud Prevention. For the Moderation Variable it shows that Spiritual Awareness can moderate the competence of the apparatus against Fraud Prevention, but Spiritual Awareness does not moderate the Washblowir System towards Fraud Prevention.Keywords: Competence, Wistleblowing, Spiritual Intelligence, and Village Fund.
GOVERNMENT BUDGET POLICY RELATED TO LOCKDOWN COVID19: A POLITICAL PRESSURE STUDY Jamaluddin Majid; Mediaty Mediaty; Hamid Habbe; Harryanto Harryanto
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.19938

Abstract

This study aims to reveal more about the Government's budget policy regarding the handling of Covid-19 when viewed from a study of political pressure concerning compliance theory. This research is a type of qualitative research with a critical study approach, which is a way to understand the facts, events, situations, objects, people, and statements behind clear or direct meanings. This research's data collection method is a literature study or literature review, a process of collecting data and information through supporting data from national and international research journals, keeping books, newspapers, articles, and magazines. The data and information collected from data sources are then transcribed, reduced, analyzed, and then conclusions are drawn due to the research. The results show that the lockdown decision that has been issued by the Government will require a lot of budgets because the lockdown decision causes budget expenditure and economic expectations to increase. The budget prepared for the lockdown policy comes from non-priority expenditure budgets, such as official travel and other activities that cannot be carried out during the emergency period.Keywords:  Budget, Government Policy, Covid-19 Lockdown, Political Pressure
THE ROLE OF SHARIA AUDIT IN THE IMPLEMENTATION OF ISLAMIC SOCIAL FINANCE DURING THE COVID-19 PANDEMIC Farid Fajrin; Supriadi Hamid; Muhlis Muhlis; Tri Mulato; Trisno Wardy Putra
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.16570

Abstract

Islamic social finance has an important role as an alternative solution to handling economic problems during the Covid-19 pandemic through zakat, infaq, alms and waqf (ZISWAF). In managing ZISWAF, a supervision and control system is needed in the form of a sharia audit. This study focuses on the role of sharia auditing in Islamic social finance governance during the Covid-19 pandemic. The study was conducted through a literature study with a qualitative descriptive method. The results of this study indicate that sharia auditing has the role of (1) ensuring the governance of Islamic social finance in the form of ZISWAF in accordance with the guidelines stipulated by Islamic law; (2) Assessing the extent to which the goals and objectives that have been set for the implementation of Islamic social finance programs are achieved effectively and efficiently in accordance with predetermined rules; and (3) As a form of accountability from Islamic social finance management institutions to stakeholders.Keywords: Shariah Audit, Islamic Social Finance, Covid-19
Pengaruh Intellectual Capital Terhadap Profitabilitas Perusahaan Properti Dan Real Estate Di Bursa Efek Indonesia Nurfadila Nurfadila; Ummu Kalsum; Andi Sri Mulya Wahyuni
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.17904

Abstract

Penelitian ini bertujuan untuk menilai secara empiris pengaruh parsial Intellectual Capital terhadap profitabilitas.Objek penelitian yaitu perusahaan propety dan real estate yang terdaftar di Bursa Efek Indonesia. Jumlah sampel dalam penelitian ini yaitu 168 sampel yang diperoleh dari penjumlahan 42 perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan teknik statistik deskriptif dan regresi linear berganda berbantuan SPSS 25.0 untuk analisis data. Untuk menjaga normalitas data penelitian ini, kami menggunakan uji Asumsi Klasik. Hasil penelitian menunjukkan bahwa secara parsial Intellectual Capital dengan penilaian VACA, VAHU dan STVA memiliki pengaruh positif dan signifikan terhadap Profitabilitas (ROI) pada perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia.
ACCOUNTING DEBT ON AL-BAQARAH 282 (AL-MISBAH INTERPRETATION BY QURAISH SHIHAB) Muhammad Sapril Sardi Juardi; Awal Muqsith; Hasan Basri
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.16660

Abstract

This study aims to interpret accounts receivable debt in the Surah Al Baqarah 282 by using the Al-Misbah interpretation by Quraish Shihab. The method has used the interpretation of Maudhu’i (thematic) with a descriptive analysis approach to the interpretation of Al-Misbah by Quraish Shihab. The results showed that the Qur'an Surah Al Baqarah, with the interpretation of Al-Misbah explains the obligation of recording or writing (financial statements) for accounts receivable (Muamalah / accounting transactions). Implicitly, the person who records or writes (the accountant) must be fair and knowledgeable (integrity and professionalism).Keywords: Account payable and Receivable, Al Baqarah 282, Al-Misbah
INTERPRETASI PENERAPAN PSAK NO. 107 PADA PEGADAIAN SYARIAH CABANG UJUNG BULU Angrayni Angrayni; Andi Wawo; Puspita Hardianti Anwar
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.19936

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan PSAK NO.107 tentang ijarah di pegadaian syariah cabang ujung bulu Metode pendekatan yang digunakan adalah fenomenologi dengan paradigma interpretif. Hasil penelitian menunjukkan bahwa Pegadaian Syariah Cabang Ujung Bulu tidak memisahkan akad ijarah dengan akad rahn. Unit Pegadaian Syariah Cabang Ujung Bulu belum sepenuhnya mengimplementasikan PSAK No. 107. Pengakuan dan pengukuran seperti uang pinjaman serta biaya ijarah diakui pada saat melakukan transaksi rahn yaitu sebesar biaya perolehan. Namun, dalam hal pengakuan perbaikan obyek ijarah Unit Pegadaian Syariah Cabang Ujung Bulu tidak dilakukan karena hanya menyimpan marhun saja.Kata Kunci:  ijarah, PSAK No.107, akuntansi syariah This study aims to determine the application of PSAK NO.107 on ijarah in the branch of the Bulu Bulu branch of the sharia pawnshop. The approach method used is phenomenology with an interpretive paradigm. The results showed that the Ujung Bulu Branch Sharia Pawnshop did not separate the ijarah contract from the rahn contract. The Ujung Bulu Branch Sharia Pawnshop Unit has not fully implemented PSAK No. 107. Recognition and measurement, such as borrowed money and ijarah fees, are recognized when making a rahn transaction, namely at cost. However, in terms of acknowledging the repair of the object of ijarah, the Ujung Bulu Branch Sharia Pawnshop was not carried out because it only kept marhun. Keywords: ijarah, PSAK No.107, Shariah accounting

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