Bayinah, Ai Nur
SEBI School of Islamic Economics

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Komparasi Kinerja Keuangan Lembaga Amil Zakat Harto, Prayogo P.; Anggraeni, Vivi Sufi; Bayinah, Ai Nur
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 6 No 1 (2018)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aims to determine the financial performance of zakat institutions. Measurement of financial performance by using financial ratios listed in the International Standard of Zakat Management (ISZM). The financial ratio consists of components of efficiency and capacity. The Objects used in this study are financial and/or annual report of zakat institutions. The results of this study indicate that in terms of efficiency, the institutions of zakat can be said to have been efficient in carrying out its operational activities, but in terms of capacity should still be improved.
Model Pelaporan Kinerja Sosial Perbankan Syariah: Implementasi Islamic Social Reporting Index (Indek ISR) Di Indonesia Gustani, Gustani; Bayinah, Ai Nur
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 1 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

One of the effort to increase the trust of shariah banks stakeholder is by reporting the information relating with the social performance ability in shariah view. The reporting social performance format in Islam view that nowdays is more developed is Islamic Social Reporting Indexs (Indeks ISR). ISR Index is an index reveals social performance of Islamic company which consists of revelation items based on Islamic principles. The aim of this research is to find out the rank of revelation social performance of Islamic bank in Indonesia based on ISR index. The taken population of this research is the whole Islamic Commercial Bank (BUS) in Indonesia, and the  taken sample is the BUS that has published its annual report of 2009 – 2011 periods on its official website. The taken sample is done by  using purpose sample method. The analysis data is done by using content analysis method. The result of analysis ISR index on BUS shows that BSM is for the highest rank of revelation social performance in 2009  –  2011 periods. As the whole banks, the rank of  revelation social performance of BUS in Indonesia in 2009  –  2011 periods had continuously increased each year. As the average in the periods, the predicate of rank revelation social performance BUS in Indonesia is still less than informativeKeywords:  Index ISR, BUS, Annual Report, Rank of Revelation Social, Performance, Content Analysis.
Pengungkapan Corporate Social Responsibility (CSR) Bank Umum Syariah Berdasarkan Islamic Social Reporting Index (Indeks ISR) Zanariyatim, Apip; Bayinah, Ai Nur; Sahroni, Oni
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 4 No 1 (2016)
Publisher : SEBI School of Islamic Economics

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Abstract

The purpose of this study was to measure the extent to which the rate of ISR index scores when using the item more comprehensive. The population in this study was 12 BUS (Islamic Banks) and sample selection using purposive sampling BUS which has published the Annual Report 2012 to 2014 on the official website of each. The results obtained from this study is the ISR index score each year experienced a significant improvement in which the acquisition of ISR Index score is the highest in the year 2012-2014 BSM with a score of 89.6% and the lowest score achieved by BVS of 45.8%. The predicate obtained BUS until 2014 there were two BUS predicate Very Informative namely: BMI and BSM. Informative predicate achieved by BRIS, BSB, and BNIS. Then four BUS predicate Less Informative are: BMS, BCAS, BJBS, and BPS. While the two BUS more predicate Not Informative is BMS and BVS.Keywords: Corporate Social Responsibility Disclosure, Islamic Banking, Islamic Social Reporting Index.