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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 3 No 1 (2015)" : 4 Documents clear
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
Analisis Pengaruh Informasi Laporan Keuangan Terhadap Keberlanjutan Laba (Earnings Sustainability) Pada Lembaga Keuangan Syariah: Studi Kasus Bank Syariah Mandiri Pusat Jakarta Adam, Dayun Mahesa Dewi; Harto, Prayogo P.
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3 No 1 (2015)
Publisher : SEBI School of Islamic Economics

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Abstract

The issue will be discussed is the effect of financial information to earnings sustainability that focuses on case studies of BSM. Operating profit of BSM was fluctuated from year to year, so it is necessary to know the extent of effect from financial information to reflects the rate of profit. Financial information that is used are the components of financial statements, that: Operating Cash Flow (AKO), Temporary Syirkah Funds (DST), and  Zakat of BSM (ZAKAT) as the independent variable and Operating Income (LO) as the dependent variable. The method of analysis used in this research is the multiple linear regression analysis and through the testing phase of classical assumption that the testing conducted on the annual financial statements of BSM that the years start from 1999 to 2013. Multiple regression results show that all the independent variables as the information of financial statement  in this study had a positive and significant influence to the dependent variable, sustainability earnings. So it can be concluded that information of financial statements have an important role in assessing the sustainability earnings of BSM.Keywords: AKO, DST, ZAKAT, dan LO
Rancangan Sistem Siklus Akuntansi Pada Bank Sampah Kurnia, Anis Indah; Romansyah, Dadang
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3 No 1 (2015)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aims to formulate a system of accounting cycle on trash bank. This study used descriptive methods and qualitative data. This study’s subjects consisted of respondents and the data library that collected by interviews, documentation and literature. Analysis was done by analyze the data to understand the process of accounting cycle, preparing the system, the last summed up the results of analysis. The study found a system of financial records and financial statements based on SAK ETAP and some contract in  PSAK Sharia. Accounting system has a preparation, recording and classification stage. The preparation stage such as chart of account, price list and customers list. The recording stage such as ledgers: trash inventory, savings cooperatives, list of net income cooperatives, list of savings, list of lending, list of electrical and pulse supplies and special journals: purchase of trash, sales of trash, saving of trash, cash receipts and cash payments. The classification stage such as general ledger, adjusting entries, trial balance. Then the system of financial statements consist of balance sheet, income statement, equity statement, cash flow statement and notes to the financial statements. Finally, for the preparation next period there are after closing journal and trial balance after closing.Keywords: accounting cycle, financial records, financial statements, trash bank
Tingkat Pengungkapan Corporate Social Responsibility Bank Syariah Di Indonesia Azizah, Amalia Imroatul; Birton, Muhammad Nur A.
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3 No 1 (2015)
Publisher : SEBI School of Islamic Economics

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Abstract

The implementation of corporate social responsibility has entered a new era is no exception in Islamic companies, especially of Islamic banking. Islamic Social Reporting Index is one way of measuring and reporting social responsibility for sharia  entity. This study aimed to describe the practice of social responsibility disclosure based Islamic Social Reporting Index on Islamic banks in Indonesia is associated with the size of the Commercial Bank Based on Business Activities (BUKU). Using comparative descriptive method by means of content analysis on the elements of financial statements, this study using Islamic banks data annual report published in 2011-2013. The results showed an increase in items disclosure in each group BUKU. In general, Islamic banks ISR BUKU 2 disclosure scores higher than group Islamic banks BUKU 1. That is, the Islamic banks with equity of more than Rp 1 trillion to less than Rp 5 trillion disclose social responsibility in a more specific and detailed than the equity less from Rp 1 trillion. Keywords: social responsibility, Islamic banks, Islamic Social Reporting Index (ISR Index), BUKU (Commercial Bank based on Business Activities)

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