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INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN ISLAM
ISSN : 23382783     EISSN : 25493876     DOI : -
Core Subject : Economy, Social,
Arjuna Subject : -
Articles 4 Documents
Search results for , issue " Vol 2 No 2 (2014)" : 4 Documents clear
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
Pengaruh Penerapan Peran Komite Audit, Peran Dewan Pengawas Syariah, dan Efektivitas Pengendalian Intern atas Pelaporan Keuangan Terhadap Kualitas Pelaporan Keuangan (Studi Empiris pada Bank Syariah di Indonesia) Rini, Rini
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 2 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

This study examines the effect of audit committee role, shari’a supervisory board role, and internal control over financial reporting effectiveness, on financial reporting quality.  The data is taken by questionnaire from 173 employees (group head, division head, and internal auditor), audit committee members, and shari’a supervisory board members of 33 Islamic banking in Indonesian. Research results that used path analysis, show that a positive correlation exists between audit committee role, shari’a supervisory board role, and internal control over financial reporting effectiveness. There is strongest relationship between shari’a supervisory board role with internal control over financial reporting effectiveness. Furthermore, audit committee role, shari’a supervisory board role, and internal control over financial reporting effectiveness influence financial reporting quality simultaneously. Partially audit committee role, and internal control over financial reporting effectiveness influence financial reporting quality, but statistically shari’a supervisory board role was not significant.Keywords: audit committee role, shari’a supervisory board role, internal control over financial reporting effectiveness, and financial reporting quality
Manajemen Laba Dalam Sudut Pandang Etika Bisnis Islam Muliasari, Indah; Dianati, Dalili
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 2 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

Earnings management in this study are based on the opinion of Schipper that said earnings management as managerial engineering undertaken by management to deliberately intervene in the process of determining earnings or financial reporting by utilizing techniques and accounting policy for a particular purpose. This study aims to examine and analyze the point of view of Islamic business ethics on the practice of earnings management. This study used a qualitative descriptive methods, data collection technique, study of literatures and interviews. The results showed that earnings management is not in accordance with Islamic business ethics. Islamic business ethics contains the values of tauhid, unity; fair, equilibrium; freedom; responsibility; ihsan, benevolence.Keywords: earnings management, Islamic business ethics
Rancangan Format Laporan Keuangan Usaha Mikro dan Form Aplikasi Pembiayaan Untuk Analisa Keuangan Nasabah Pembiayaan pada BMT Hidayat, Taufik; Mulyati, Sri
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 2 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

Pokok permasalahan yang dibahas adalah BMT dalam menilai aspek keuangan nasabah pembiayaan tidak secara komprehensif hanya menilai aspek arus kas saja. Oleh karena itu BMT dalam menganalisis aspek keuangan nasabah harus memiliki form aplikasi pembiayaan yang terhubung secara langsung ke laporan keuangan usaha mikro secara komprehensif. Disatu sisi dengan rancangan tersebut akan membantu usaha mikro dalam pembuatan laporan keuangan. Pendekatan penelitian yang digunakan adalah deskriptif kualitatif. Dengan melihat aspek kejadian permasalahan dilapangan yaitu di BMT dan Usaha Mikro yang menjadi nasabah BMT. Untuk melihat situasi sosial yang ada, lalu dibuatkan rancangan yang ideal. Hasil yang didapat dari penelitian ini adalah rancangan form aplikasi pembiayaan dan format laporan keuangan usaha mikro yang nantinya digunakan BMT dalam menilai aspek keuangan nasabah pembiayaan secara komprehensif dan membantu usaha mikro dalam aspek pembuatan laporan keuangan.Kata Kunci: rancangan form aplikasi pembiayaan, format laporan keuangan usaha mikro

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