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Journal : JURNAL AKUNTANSI DAN KEUANGAN ISLAM

Analisis Kinerja Perbankan Syariah Di Indonesia Dengan Pendekatan Maqoshid Indeks (Periode 2009-2011) Suhada, Suhada; Pramono, Sigit
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 1 (2014)
Publisher : SEBI School of Islamic Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Maqoshid index is one of the alternatives in measuring the performance of Islamic banking, Islamic banking which assessed aspects attainment of goals sharia. In this research the author tried to assess the performance of Islamic banking in Indonesia with maqoshid index approach. This research uses descriptive quantitative methodology to the entire study population of Islamic banking in Indonesia, while the sample is that Islamic banking has published an annual report 3 year. This research using  purposive sampling method. From the results of the research with maqoshid index approach, in 2009 and 2010 BMI become Islamic bank which the best performance with best ratio value are 13.67% and 13,64 whereas in 2011 BSM became the best performance Islamic Bank with the best value ratio of 13.85%.Keywords: Measurement, Islamic banking, maqoshid index.
Kenapa Muzakki Percaya Kepada Lembaga Amil Zakat? Assa?diyah, Halimah; Pramono, Sigit
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 7, No 1 (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i1.68

Abstract

The study aimed to examine the influence of accountability, transparency of the Zakat Organization towardz Muzakki's Trust. The respondents are the muzakki who registered in the Central BAZNAS and Baitul Maal Hidayatullah LAZ. Baitul Maal LAZ and Central BAZNAS was taken by using non-purposive sampling. Data were collected by the questionnaire. The data are analyzed by the Structural Equation Modeling (SEM) with the PLS approach. The study indicated that accountability do not has any significant affect towards the muzakki's trust otherwise the  transparency has a significant effect  towards the muzakki's trust
Pengungkapan Kinerja Sosial Perbankan Syariah di Indonesia Mubarak, Darihan; Pramono, Sigit; Bayinah, Ai Nur
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 7, No 1 (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i1.65

Abstract

The research aims to determine the disclosure of the social performance of Islamicbanking based on the ISR index. The method used in this research is qualitativecontent analysis. Qualitative content analysis is also called Ethnographic ContentAnalysis (ECA), which is a combination of objective content analysis and participantobservation where researchers interact with documentation materials. The populationin this study are all Islamic Commercial Banks (BUS) in Indonesia with a sample ofBUS which has published annual reports for the 2015-2017 period using purposivesampling method. From the assessment results using the ISR index, it was found thatBSM occupies the highest disclosure value in the 2015-2017 period. The average peryear shows that the reporting of social performance of Islamic Bank tends to increasewith a good predicate.