Lubis, Ahmad Tarmizi
SEBI School of Islamic Economics

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Analisis Pengungkapan Sharia Compliance dalam Pelaksanaan Good Corporate Governance Bank Syariah Indonesia Saramawati, Dedhi Ana Mey; Lubis, Ahmad Tarmizi
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 2 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

This research is an exploratory study aimed to measure and assess sharia compliance in the framework of implementation of Good Corporate Governance in Sharia Banking Indonesia based an indicators used. That the results of this study can be compared by research of other similar, used indicators is an indicator that has been adapted from two earlier studies i.e Thea Vinnicombe (2010) with title “ AAOIFI Reporting Standards : Measuring Compliance” and Sepky Mardian (2011) “ Study Exploration of Disclosure Application of Sharia Compliance in Islamic Banks”. This research using 4 (four) indicators are : (i) Sharia Supervisory Board, which is a key player in Sharia Banking, (ii) Murabaha, is one contract that dominates Sharia Banking assets, (iii) zakah, an appraiser social function of Sharia Banks, and (iv) Mudharaba, which is a profit loss sharing contract with the identity of Sharia Banks. This research uses content analysis methodology, namely to make the sets specific text as the unit of analysis to figure out the purpose of the disclosure to be assessed in accordance with sharia compliance. The annual reports are used GCG Implementation report and Financial Statement period 2011. The results of this research indicate that level of Sharia Compliance Sharia Banking in Indonesia has been quite adequate with a percentage exceeding 50%, and in general, the tenth of Sharia Banking has been disclosed sharia compliance in the implementation of GCG.Keywords: Sharia Compliance, GCG, Sharia Supervisory Board’s, Murabaha,  Zakah, Mudharaba
Analisis Pengungkapan Sukarela Pada Bank Umum Syariah Di Indonesia Ali, Muhammad Haidir; Lubis, Ahmad Tarmizi
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3 No 1 (2015)
Publisher : SEBI School of Islamic Economics

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Abstract

This study is a descriptive study to assess voluntary disclosure in annual reports Islamic Banks (iB) with that should be disclosed. Annual reports used in this study is an annual report iB in Indonesia in 2011, 2012, and 2013. This research is relatively new because no one has done research on voluntary disclosure in Islamic Banks (iB). Therefore, in order to study to obtain maximum results, the coding instructions for voluntary disclosure must be in accordance with the study conducted by Rr. Puruwita Wardani (2012) entitled "Factors Affecting Voluntary Disclosure area. Analysis tools are used is the content analysis by collecting words that expressed the count. The results showed that during the three-year study period, 2011, 2012, and 2013 there was an increase in the provision of good disclosure of the number of items disclosed or revealed iB number. But overall tenth iB already provide adequate voluntary disclosure to reveal the items contained in the variable voluntary disclosure even though the iB newly established in 2010.Keywords: disclosure, annual reports, voluntary disclosure, content analysis