Jurnal Ilmiah Akuntansi Peradaban
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.
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<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Diah Wahyu Insyaroh]]>;
<![CDATA[Jacobus Widiatmoko]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i1.26857
<![CDATA[Penelitian ini dilakukan untuk menguji apakah Good Corporate Governance yang diproksikan dengan Dewan Komisaris Independen, Komite Audit, dan Kualitas Audit berpengaruh terhadap manajemen laba dan dampaknya terhadap nilai perusahaan yang dikontrol oleh leverage dan ukuran perusahaan. Obyek penelitian yang digunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai 2020. Penelitian ini menggunakan metode analisis regresi linier berganda dengan teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sesuai kriteria yang sudah ditentukan, sehingga menghasilkan data sebanyak 503 data. Hasil Penelitian ini menunjukan bahwa dewan komisaris independen tidak berpengaruh terhadap manajemen laba, komite audit berpengaruh negatif signifikan terhadap manajemen laba, sedangkan kualitas audit tidak berpengaruh terhadap manajemen laba. Dan manajemen laba berpengaruh negatif signifikan terhadap nilai perusahaan]]>
<![CDATA[DETERMINAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Anisah Salsabila]]>;
<![CDATA[Achmad Badjuri]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i1.27072
<![CDATA[Penelitian ini bertujuan untuk menguji dampak dari ukuran perusahaan, pertumbuhan perusahaan, opini audit going concern tahun sebelumnya, komite audit, dan debt default terhadap opini audit going concern pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Data yang digunakan adalah data sekunder. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria tertentu sehingga diperoleh sebanyak 111 sampel. Metode analisis data dilakukan menggunakan metode analisis regresi logistik menggunakan program SPSS versi 25. Hasil dari pengujian menunjukkan bahwa opini audit going concern tahun sebelumnya berpengaruh terhadap opini audit going concern sedangkan ukuran perusahaan, pertumbuhan perusahaan, ukuran komite audit, dan debt default tidak berpengaruh terhadap opini audit going concern.]]>
<![CDATA[EFEK TRANSPARANSI TERHADAP AKUNTABILITAS DAN KEPERCAYAAN PENGELOLAAN ZAKAT, INFAQ DAN SEDEKAH (ZIS) ]]>
<![CDATA[Andi Ruslan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i1.28275
<![CDATA[This study aims to analyze the effect of transparency on muzakki trust in zakah, infaq and alms (ZIS) management organizations either directly or indirectly through accountability. This research was conducted on 200 ZIS payers at the Zakah Management Organization (OPZ) in Makassar. The data collected through the survey were analyzed by structural equation modeling using AMOS. The results show that the application of transparency in the form of information disclosure on the management of ZIS funds greatly determines the trust of muzakki, transparency in the management of ZIS funds supports the creation of accountability for the ZIS management organization. Accountability contributes to increase the trust of muzakki in the ZIS management organization and transparency can predict muzakki trust if it is mediated by accountability.]]>
<![CDATA[PERILAKU KEPATUHAN PAJAK: PERSEPSI CALON WAJIB PAJAK POTENSIAL ]]>
<![CDATA[Feny Destia]]>;
<![CDATA[Fajar Nurdin]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i1.28373
<![CDATA[This study aims to determine potential taxpayers perceptions of tax awareness, tax knowledge, and modernization of the tax administration system on tax compliance behavior. The research method used is the quantitative method. The research was conducted at Faculty of Economic UIN Maulana Malik Ibrahim Malang. Data Source is the primary data with data collection methods, namely the dissemination of questionnaires to respondents and data analysis methods using Partial Least Square (PLS). The population in this study is students of the Faculty of Economics UIN Maulana Malik Ibrahim Malang with sampling techniques using purposive sampling. The results of the study found that based on the perception of potential prospective taxpayers partially or simultaneously tax awareness, tax knowledge, and modernization of the tax administration affect tax compliance behavior. Keywords : Perception, Tax Awareness, Tax Knowledge, Modernization of The Tax Administration, Tax Compliance Behavior]]>
<![CDATA[BEHAVIORAL INTENTION TO USE E-WALLET DANA AS DIGITAL PAYMENT DURING THE COVID-19 PANDEMIC ]]>
<![CDATA[Titahayu Ramadhanti Agus Sutjahjono]]>;
<![CDATA[Muslimin]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i1.28570
<![CDATA[This study aims to determine and examine empirically Perceived Easy of Use, Perceived Usefulness, Perceived Risk, and Service Feature against Behavioral Intention to Use E-Wallet DANA During The Covid-19 Pandemi. The object of this research is active users E-Wallet DANA in Indonesia with certain criteria. The Sampling technique using Slovin formula so that it can be obtained 100 respondents from total population of 50 million users.Data analysis in this study through the Partial Least Square (PLS) approach with the SmartPLS 2.0 M3. The Study’s result showed that Perceived Easy of Use, Perceived Usefulness, Service Feature has been proven to have a positive and significant effect on Behavioral Intention to Use E-Wallet DANA, and Perceived Risk has been proven positive and not significant effect on Behavioral Intention to Use E-Wallet DANA. Keywords : Perceived Easy of Use, Perceived Usefulness, Service Feature, Perceived Risk, Behavioral Intention to Use]]>
<![CDATA[ANALISIS APLIKASI PAJAK (E-FILLING DAN E-BILLING) BERBASIS TECHNOLOGY ACCEPTANCE MODEL (TAM) ]]>
<![CDATA[Della Fadhilatunisa]]>;
<![CDATA[M. Miftach Fakhri]]>;
<![CDATA[Rosidah]]>;
<![CDATA[Radhiah]]>;
<![CDATA[Raodahtul Jannah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i1.28714
<![CDATA[The Covid-19 pandemic affected the economy in Indonesia so the government relies on taxes as the main source of national income to continue the country's development. The purpose of the research is to find out the perspective of users, namely taxpayers, on the taxation application (e-filling and e-billing) with technology acceptance model (TAM). This research population is a lecturer in taxation courses at the Islamic University in Makassar City as a taxpayer (WP) which amounts to 96 people so that the entire population is also used as a research sample. Teknik data collection is a questionnaire through e-mail and google form. Data analysis using the Smart PLS application by testing hypotheses, namely structural models or inner models. The results of the study explain the taxpayer's opinion on the application of tax digitization that has a positive influence from the results of the analysis of the inner model with the original value of the sample that explains the positive results.]]>
<![CDATA[PENGARUH SISTEM INFORMASI AKUNTANSI DAN AKTIVITAS SISTEM PENGENDALIAN INTERNAL TERHADAP PREVENSI FRAUD ]]>
<![CDATA[wahyu cahyo nugroho]]>;
<![CDATA[Erry Andhaniwati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i1.28773
<![CDATA[This study aims to determine, test and prove empirically the effect of an accounting information system (AIS) on the implementation of fraud and the influence of internal control on the implementation of fraud. The type of approach in this study uses a quantitative approach. The sample used is from 8 cooperatives in Rungkut District, Surabaya City with primary data sources obtained directly from distributing questionnaires to 80 respondents.sampling technique used purposive sampling and data analysis using Partial Least Square (PLS) with a test tool in the form of SmartPLS 3. The results showed that the accounting information system had a positive and significant effect on fraud and internal control had a positive and significant effect on fraud prevention. Keywords: Accounting Information System, Internal Control, Fraud Prevention]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERN DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS DANA DESA ]]>
<![CDATA[Nispa Sari Sari]]>;
<![CDATA[Rifqa Ayu Dasila]]>;
<![CDATA[Sahrir]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i1.28874
<![CDATA[Accountability is very important for the Village Government, this is because it involves responsibility for managing village funds in an efficient, effective, fair, and transparent manner by involving the community. This study aims to determine the effect of the internal control system and the competence of the village apparatus on the accountability of village funds. The research was conducted at the Village Office in the Kecamatan Ponrang Selatan. The population is a village in the Kacamatan Ponrang Selatan. Based on the purposive sampling method, the research sample used was 64 respondents. The data analysis technique in this study is multiple linear regression. The results showed that the internal control system had a significant positive effect on the accountability of village funds, the competence of the village apparatus had a significant positive effect on the accountability of village funds.]]>
<![CDATA[AKUNTANSI MASJID BERDASARKAN ISAK NO. 35 ]]>
<![CDATA[Ririn Rumiaty]]>;
<![CDATA[Nawirah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i1.28881
<![CDATA[The purpose of this study is to determine whether the financial statements that have been presented by Takmir for the construction of the Agung Jami' Mosque of Malang are in accordance with accounting standards for non-profit oriented entities, namely ISAK No. 35. This is done because of the importance of mosque accounting as a form of accountability for funds obtained from Donors which has been managed by the Takmir or Mosque Management by presenting financial reports. This type of research is a descriptive qualitative research that aims to understand how the process of preparing financial statements by the Agung Jami’ Mosque of Malang, the Takmir Pembangunan section. This study uses primary data and secondary data. By using triangulation technique as a test of validity. The results of this study indicate that the financial statements of Takmir for the construction of the Agung Jami' Mosque of Malang which have been presented in the January-December 2021 period are not fully appropriate and have not implemented financial accounting standards for entities that have a non-profit orientation, namely ISAK No. 35. Keywords : Implementation, Financial Statements, ISAK 35, Agung Jami' Mosque of Malang]]>
<![CDATA[MAKNA INVESTASI PADA ANAK DALAM MITOS “BANYAK ANAK BANYAK REZEKI” : STUDI FENOMENOLOGI ]]>
<![CDATA[Vinny Syifa Denada]]>;
<![CDATA[Ali Fikri]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i1.28939
<![CDATA[The purpose of this study was to reveal the meaning of investment on children in “banyak anak banyak rezeki” myth through education. This study was employed interpretative paradigm with phenomenology as methodology. The author interviewed three informants in West Lombok District which are householder who worked as a pedagogue. The result has found two categories the significance of investment on children, material and non-material significance. Materially, the investment on children provided a very high amount of return to the parents so that it gave them a secure feeling financially in their old age. Whereas non-materially, the investment on children provided a return in the form of happiness in this world and the hereafter. Keywords : Investment, Phenomenology, Education, Return, Child]]>
