ISAFIR: Islamic Accounting and Finance Review

Financial Literacy and Performance As Keys To The Sustainability of Halal Culinary Tourism SMES in Kanigaran, Probolinggo

Khusnik Hudzafidah — 2024-12-31

This study aims to analyze the impact of financial literacy on the sustainability of SMEs, with performance as an intervening variable, focusing on halal culinary SMEs in Kanigaran, Probolinggo. A quantitative approach was used in this study, with data analysis conducted using SmartPLS. The findings indicate that financial literacy significantly influences both the performance of SMEs and their sustainability, both directly and through the mediation of performance. Financial literacy aids business owners in better managing their finances, while SME performance strengthens business resilience in facing market challenges. This study contributes practically to policymakers by highlighting the need for financial literacy training programs and performance enhancement strategies to support the sustainability of SMEs. Additionally, the research provides academic implications on the importance of intervening variables in the relationship between financial literacy and SME sustainability.

Auditor Independence Based On Taro Ada Taro Gau' In Improving Audit Quality

Andi Astridani — 2025-03-18

This paper aims to determine the independence of auditors at KAP Ardaniah Abbas, and relate it to the Bugis principle of Taro Ada Taro Gau’ then to determine the improvement of audit quality with auditor independence based on Taro Ada Taro Gau’ at KAP Ardaniah Abbas. The results of the study concluded that auditor independence at KAP Ardaniah Abbas plays an important role in determining the quality and reliability of audit results. In essence, this independence reflects the auditor's capacity to carry out their duties without any influence or pressure that can affect their objectivity. The combination of honest, consistent, and careful attitudes or in the Bugis principle of Taro Ada Taro Gau’ creates an atmosphere in which auditor independence can be maintained. The Bugis principle of Taro Ada Taro Gau’ which is based on an attitude of independence forms a strong foundation for reliable and quality audit practices..

The Effect Of Audit Lag, Leverage, and Debt Default On Going Concern Audit Opinion

Lani Melani Yani Suryani — 2025-03-19

This research aims to examine the influence of audit lag, leverage, and debt default on going concern audit opinions on energy companies listed on the Indonesia Stock Exchange in 2019-2022. This research in quantitative research and data used in secondary data in the form of financial reports of energy companies for the 2019-2022 period which were accessed via the website www.idx.co.id using a purposive sampling method and a sample of 55 companies was obtained. Data analysis used logistic regression analysis. The results of this research show that audit lag has an effect on going concern, while leverage and debt default have no effect on going concern. This research has implications for several considerations, auditors need to be aware of the company’s going concern potential and take a more comprehensive approach in assessing going concern risk. Investors consider other factors besides leverage and debt default when considering investments risks

Pengaruh Fraud Pentagon Terhadap Manajemen Laba dengan Komite Audit Sebagai Variabel Moderasi

Putri Cahya Wulandari — 2025-03-19

This research aims to determine the effect of the fraud pentagon consisting of pressure, opportunity, rationalization, competence, and arrogance on earnings management with the audit committee as a moderating variable. This research uses annual report data from 30 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Quantitative research method with a causality approach using SPSS (Statistical Program for Social Science) software or application in hypothesis testing. The results obtained show that pressure has a significant and negatif effect on earnings management. The opportunity, rationalization and competence variables have a positive effect on earnings management. The arrogance variable has no effect on earnings management. Furthermore, the audit committee is unable to moderate the influence of pressure, opportunity, rationalization, competence and arrogance on earnings management.

Keywords : Fraud Pentagon Theory, Komite Audit, Manajemen Laba

Tax Amnesty Study in the Framework of Maqashid Syariah to Increase Tax Revenue

Reski Andriani — 2025-03-19

The purpose of this study is to determine the extent to which the implementation of tax amnesty at KPP Pratama Makassar Selatan is running well, especially related to the realization of tax revenue and the level of taxpayer compliance in submitting Annual Tax Returns, which will be studied within the framework of maqashid sharia. This study uses a case study methodology and is classified as qualitative research. Based on the results of the study, the state tax industry has felt the benefits of the implementation of the tax amnesty policy. Tax revenues have increased quite significantly compared to before the tax amnesty policy was implemented. In addition, taxpayer compliance has increased as an impact of the tax amnesty program, especially in terms of submitting annual tax returns. According to Maqashid Sharia, the tax amnesty policy is in accordance with and in accordance with the concept of Islamic protection, which states that higher tax revenues indicate protection of property (hifdz al-mal) and descendants (hifdz an-nasb), while higher taxpayer compliance in submitting annual tax returns indicates protection of life (hifdz an-nafs) and protection of reason (hifdz al-aql).

Analysis Of Auditor Readiness to Adopt Artificial Intelligence

Alfina Afriani — 2025-03-19

This research aims to understand auditors' perceptions and readiness towards the adoption of Artificial Intelligence (AI) in the audit process based on the theory of planned behavior. This research uses a qualitative method with a phenomenological approach, focusing on auditors at KAP Ardaniah Abbas located at Jl. Barombong No. 240, Bonto Pajja, Kec. Barombong, Gowa. The research data consists of primary data, obtained through interviews, and secondary data from books and other references. Data analysis was conducted through three stages: data reduction, presentation of research results, and conclusion drawing. The results of this study reveal that auditors at KAP Ardaniah Abbas have a positive perspective and attitude towards the adoption of AI in the audit process. Support from regulators and colleagues is considered a factor that increases motivation to adopt AI. In addition, the availability of training, adequate IT knowledge, and supportive software and hardware infrastructure also play an important role in encouraging the adoption of AI by auditors.

Unveiling Village Government Performance Accountability: The Role of Budget Clarity, Accounting Control, and Reporting System

Farid Fajrin — 2025-03-20

This study examines the impact of budget clarity, accounting control, and reporting systems on the accountability of village government performance, with regulatory compliance as a moderating variable. Using a quantitative approach with an associative research design, data were collected through questionnaires from 68 respondents in Libureng District, Bone Regency. The results indicate that budget clarity and accounting control have no significant effect on performance accountability, while the reporting system has a significant negative effect. Regulatory compliance moderates the impact of accounting control and reporting systems but does not moderate budget clarity. These findings highlight the crucial role of transparency and regulatory adherence in enhancing village government accountability.

The Effect of the Implementation of the Village Financial System and Community Participation on Village Financial Accountability with Financial Transparency as a Moderating Variable

Puspita Kadir — 2025-03-21

This research aims to examine the influence of the implementation of the village financial system and community participation on village financial accountability.The data used in the research is primary data collected through direct questionnaire surveys. Data analysis uses multiple regressionanalysis and moderated regression analysis with an absolute difference value approach. The results of research using multiple linear regression analysis show that the implementation of the village financial system has a positive and significant effect, and community participation has a positive and significant effect on village financial accountability. Analysis of moderating variables using the absolute difference value approach shows that the level of financial transparency is able to moderate the implementation of the village financial system towards village financial accountability, and the level of financial transparency is able to moderate community participation in village financial accountability.