ISAFIR: Islamic Accounting and Finance Review

DETERMINAN PEMAHAMAN AKUNTANSI MAHASISWA DENGAN SELF REGULATION SEBAGAI VARIABEL MODERASI

2024-06-10T08:04:26+00:00

This study aims to analyze determinants of students accounting understanding with self-regulation as a moderating variable in accounting students at Makassar State University. This type of research is a type of quantitative research. The population in this study were accounting students who were registered at the Makassar State University. Determination of research sample based on convenience sampling method. Research data is primary data collected through a questionnaire survey using google form. Data analysis used multiple linear regression analysis to determine the effect of intellectual ability, social ability, and spiritual intelligence on the understanding of accounting courses. Moderating regression analysis with Interaction Approach Test to determine the effect of self-regulation in moderating intellectual ability, social ability, and spiritual intelligence on the understanding of accounting courses. The results of this study indicate that spiritual intelligence has a significant positive effect on accounting understanding. Meanwhile, intellectual ability and social ability have no significant effect on accounting understanding. The self-regulation variable does not become a moderator variable on the intellectual ability variable and the social ability variable on accounting understanding. The self-regulation variable becomes a moderator variable on the intellectual ability variable on accounting understanding.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

2024-08-19T01:42:57+00:00

Abstract, The aim of this research is to determine the effect of corporate social responsibility and capital intensity on tax avoidance with company size as a moderating variable. The data analysis used was hypothesis testing using multiple linear regression and moderation testing using an absolute difference approach. The research results show that corporate social responsibility and capital intensity have a significant positive effect and company size can strengthen the effect of corporate social responsibility on tax avoidance but cannot moderate the effect of capital intensity on tax avoidance in food and beverage sub-sector manufacturing companies in 2020-2022.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN REALISASI ANGGARAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI

2024-08-19T01:44:19+00:00

Abstract, This research aims to determine the effect of implementing government accounting standards, the use of information technology and human resource competence on the quality of budget realization reports with the internal control system as a moderating variable. This research is quantitative research with an associative descriptive approach. The data source was carried out by distributing questionnaires in 33 OPDs of Selayar Islands Regency with a total of 66 respondents. The results of research using multiple linear regression analysis show that partially the implementation of government accounting standards has an effect on the quality of budget realization reports, the use of information technology has no effect on the quality of budget realization reports, and human resource competence has an effect on the quality of budget realization reports. On the other hand, moderation regression analysis shows that the internal control system is unable to moderate the implementation of government accounting standards, the use of information technology, and human resource competence on the quality of budget realization reports

Keywords: Implementation of government accounting standards, use of information technology, human resource competency, quality of budget realization reports, internal control system

PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH SEBELUM DAN SETELAH PANDEMI COVID-19

2024-08-19T01:45:29+00:00

Abstract, This research aims to analyze the comparison of the financial performance of the North Kolaka Regency Regional Government before and after the COVID-19 pandemic. The data used in this research is secondary data obtained from the annual financial reports of the North Kolaka Regency Regional Government for the 2018-2019 and 2021-2022 periods. The data analysis method used is the Paired Sample T-Test hypothesis test to compare the averages of financial variables before and after the COVID-19 pandemic. The research results show that overall there is no significant difference in the financial performance of the North Kolaka Regency Regional Government before and after the COVID-19 pandemic, with a significance value (sig) greater than 0.05. However, there were fluctuations in several financial performance variables between the periods before and after the COVID-19 pandemic. The variables observed include the degree of fiscal decentralization, regional financial dependence, regional financial independence, operating and capital expenditure, efficiency, effectiveness and regional financial growth.

Keywords: Degree of fiscal decentralization, regional financial performance, Covid-19 pandemic, regional financial growth, North Kolaka

AKUNTABILITAS, TRANSPARANSI, DAN PENERAPAN STANDAR AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN ETIKA SEBAGAI VARIABEL MODERASI

2024-08-19T01:50:26+00:00

Abstract, This study aims to examine the effect of accountability, transparency and the application of accounting standards on the quality of financial statements. In addition, this study also examines whether ethics can moderate the relationship between accountability, transparency, and the application of accounting standards to the quality of financial statements. This research is quantitative research with a descriptive approach. The population in this study were employees who worked in the Enrekang Regency Regional Work Unit with purposive sampling technique. The results of multiple linear analysis show that accountability and the application of accounting standards have a positive and significant effect on the quality of financial statements. While transparency has a negative effect on the quality of financial statements on the quality of financial statements. The moderating variable, namely ethics, is able to moderate accountability on the quality of financial statements while ethics are not able to moderate transparency and the application of accounting standards to the quality of financial statements. The implication of this research is that in an effort to improve the quality of financial statements, organizations must pay special attention to the level of accountability and the application of accounting standards.

Keywords: Accountability, transparency, the application of accounting standards, ethics, and the quality of financial statements

IMPLEMENTATION OF REGIONAL FINANCIAL ACCOUNTING SYSTEM IN IMPROVING THE INTEGRITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS

2024-08-19T01:51:38+00:00

Abstract,This study aims to investigate the implementation and form of local financial accounting systems in enhancing the integrity of local government financial reports. The research method used is qualitative with a phenomenological approach, utilizing primary data from interviews and observations as well as secondary data. The study was conducted at the Office of Community Empowerment and Village Affairs of Gowa Regency, South Sulawesi Province. The results of this study illustrate how the local financial accounting system can enhance the integrity of financial reports through financial management information system (FMIS) and Local Government Information System (SIPD), which provide features that assist in financial management from planning to reporting. The issuance of LAKIP by the Community Empowerment Office also contributes to the transparency and accountability of local government. The Gowa Regency Government has achieved an unqualified opinion for the 11th consecutive time, demonstrating compliance with accounting and financial standards. The implications of this research emphasize that local financial accounting systems can support the integrity of financial reports by focusing on efficiency and effectiveness to prevent manipulation of financial statements..

PENGARUH PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI

2024-08-19T01:52:51+00:00

Abstract: This research aims to determine the effect of profitability, leverage and capital intensity on tax aggressiveness moderated by the audit committee. The population in this research is basic chemical industry companies in the chemical sub sector listed on the Indonesia Stock Exchange in 2018-2022 using a purposive sampling technique. The data used in this research is secondary data accessed via www.idx.co.id. The data obtained in the research was 40 from 8 companies that met the criteria. The results of the regression analysis show that profitability and capital intensity have a negative and significant effect on tax aggressiveness. Meanwhile, leverage has no effect on tax aggressiveness. The audit committee moderating variable is able to moderate the relationship between profitability and capital intensity on tax aggressiveness, but the audit committee moderating variable has not been able to moderate the relationship between leverage and tax aggressiveness.

PENGELOLAAN DANA DESA BERBASIS MAQASHID SYARIAH UNTUK MEWUJUDKAN GOOD VILLAGE GOVERNANCE

2024-08-22T06:57:55+00:00

Abstract, This research aims to determine maqashid sharia-based village fund management to realize good village governance. This research was conducted in Anrang Village, Rilau Ale District, Bulukumba Regency. This research is qualitative research with a qualitative descriptive approach. The research results show that the Anrang Village government has managed village funds well and in accordance with applicable regulations. The Anrang Village Government has also complied with the five principles in the maqashid sharia concept, namely hifdz ad-din, hifdz an-nafs, hifdz al-aql, hifdz al-mal and hifdz an-nasb, seen from the findings in the field. from programs launched by the village government that lead to the welfare of village communities. Apart from that, the principles of maqashid sharia are also very helpful in realizing good village governance in the Anrang Village government.

Keywords: maqashid sharia, village funds, good village governance

SEBUAH STUDI FENOMENOLOGI: AKUNTANSI RUMAH TANGGA DALAM PENGELOLAAN KEUANGAN KELUARGA SAKINAH

2024-08-19T02:12:36+00:00

Abstract, This research seeks to examine the experience of how Muslim families manage their finances to achieve harmonious family financial management and find out how household accounting is used within them. This research uses qualitative methods with a descriptive phenomenological approach. Data collection was carried out using observation methods, in-depth interviews, documentation, literature study and internal searching. The data analysis carried out in this research was data transcription of what was obtained from recorded interviews, horizonalization, intentional analysis, bracketing and writing down a series of informants' experiences. The data validity tests used are credibility, transferability, dependability and confirmability tests. The results of this research show that they implement most of the components of family financial management with the aim of achieving sakinah. Even though they have not yet fully implemented household accounting, the family financial management model built by the informants based on religious knowledge is able to make them in a peaceful state in terms of their respective finances.

Keywords: Accounting; household accounting; financial management; family sakinah