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INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN ISLAM
ISSN : 23382783     EISSN : 25493876     DOI : -
Core Subject : Economy, Social,
Arjuna Subject : -
Articles 5 Documents
Search results for , issue " Vol 2 No 1 (2014)" : 5 Documents clear
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

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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.
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.
Peran Auditor Internal Dan Sistem Pengendalian Intern (SPI) Dalam Pengelolaan Risiko Di Lembaga Keuangan Syariah Syahril, Syahril
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 1 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

Setiap kegiatan organisasi yang dilaksanakan untuk mencapai suatu tujuan atau sasaran organisasi pasti akan menghadapi berbagai risiko. Kunci keberhasilan mencapai tujuan atau sasaran organisasi adalah bagaimana pihak manajemen organisasi mengelola risiko tersebut. Terkait dengan pengelolaan risiko, implementasi audit yang bisa digunakan di lembaga keuangan syariah adalah audit internal berbasis risiko (risk based audit). Audit internal berbasis risiko merupakan pendekatan audit yang membantu manajemen dalam menilai proses pengindentifikasian risiko organisasi dan strategi antisipasi manajemen atas risiko dalam bentuk dibangunnya Sistem Pengendalian Intern (SPI) yang tepat dan memadai. Tujuan penelitian adalah untuk mengetahui sejauhmana peran auditor internal dan Sistem Pengendalian Intern (SPI) dalam pengelolaan risiko (risk management) di lembaga keuangan syariah. Pada penelitian ini penulis menggunakan metode deskriptif dengan pendekatan ORCA (Objective, Risk, Control, Action), sedangkan untuk mengidentifikasi risiko material yang dihadapi lembaga keuangan syariah, penulis menggunakan pendekatan aset (the asset approach), pendekatan lingkungan eksternal (the eksternal environment approach) dan pendekatan skenario ancaman (threat scenario approach). Secara umum dari hasil penelitian ini diketahui bahwa auditor internal dan Sistem Pengendalian Intern (SPI) mempunyai peran besar dalam proses pengelolaan risiko di lembaga keuangan syariah.Kata Kunci: Pengelolaan Risiko, Audit Internal Berbasis Risiko, Auditor Internal, Sistem Pengendalian Intern (SPI).
Pengaruh Motivasi, Pengetahuan Akuntansi, Dan Religiusitas Terhadap Kualitas Lulusan Program Studi Akuntansi Syariah Nikmatuttisaroh, Azza
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 1 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

Along with the development of economy and business, the competitiveness of it is increasing. Increasing competitiveness requires educational institutions to continuously improve the quality of graduates.This study aims to determine the effect of motivation, knowledge of accounting, and religiosity on the quality of graduatesin STEI SEBI Islamic Accounting courses. The sources of data in this study is the primary data obtained directly from responses to questionnaires of Islamic Accounting graduates tudy program. Data collection techniques is performed by the survey. Data obtained using a questionnaire administration  to graduates of Islamic Accounting courses. The sample selection is done by using random sampling method. The data is analysed  by the test of descriptive statistics, test of validity and reliability, the assumptions of classical test (test of normality, multicollinearity, and heteroskedastisity), as well as multiple linear hypothesis test. The results of the research shows that the partial motivation test is not significantly by the quality of graduates, while knowledge of accounting is significantly influence on religiosity at 95% confidence level. Simultaneously, motivation, knowledge of accounting, and religiosity significantly influence the quality of graduates. R Square value in this study is 0.373, which means that 37.3% changes in the level of quality of graduates can be explained by the variables of motivation, knowledge of accounting, and religiosity, while the rest is influenced by other variables that are not observed in this study. The results of this study are expected to contribute towards improving the quality of graduates of Islamic Accounting courses as a consideration in determining the necessary policies.Keywords: Measurement, Islamic banking, maqoshid index.
Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa STEI SEBI Jurusan Akuntansi Syariah Terhadap Profesi Akuntan Publik Mahmudah, Niswah
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 1 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aims to determine the factors that affect SEBI student interest subject to Islamic Accounting Public Accounting profession. These are intrinsic work values, socio-economic and personality factors. The findings showed that the number of Islamic Accounting students are not interested in the profession of public accounting is far greater than the number of students interested in the public accounting profession, which is 22: 60. This research note that, although more than 50% students of Islamic Accounting class of 2008 and 2009 have a grasp of the Public Accounting profession, but the whole or 100% of these students have never had an internship experience in Public Accounting Firm (KAP). The study found the three factors of intrinsic work factors, socio-economic and personality are not significantly affect the interest of students towards public accounting profession. Kata kunci: the interest, the student, Islamic accounting, public accounting profession

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