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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 2 (2015)" : 4 Documents clear
Mengurai Permasalahan Audit Syariah Dengan Analytic Network Process (ANP) Akbar, Taufik; Mardian, Sepky; Anwar, Syaiful
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3 No 2 (2015)
Publisher : SEBI School of Islamic Economics

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Abstract

Shariah audit had an important role in maintaining shariah compliance for an sharia entity in this case of shariah banking considering encouraging its development to driven away. So that the problem on an audit shariah bring negative effects even failure in fulfilling will shariah principle itself. In order to overcome these issues , research it expresses priorities of the problems and priorities solution pertaining to audit shariah. While methods used in research is known as analytic network process (ANP) where the data primarily obtained through in depth interviews with experts shariah audit derived from academics and practitioner. The result of this research from the side of the problems of shariah audit that the regulations and the audit aspect standard shariah inadequate be the main problems. In terms of solution audit shariah show that the solution regulations with its aspect which is to build sop supervision as part of internal control to be the solution main.                    Kata Kunci: audit syariah, kepatuhan syariah, prioritas, ANP
Penilaian Kesehatan KJKS BMT Binamas Sukmana, Adi Angga; Mulyati, Sri
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3 No 2 (2015)
Publisher : SEBI School of Islamic Economics

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Abstract

The analysis conducted will interpret ratios or financial data and its implications. This research is compiled to analyze health assessment KJKS BMT Binamas years 2012-2014 using a standard assessment of the Regulation of the Minister of State for Cooperatives and SMEs RI Number: 35.3 / Per / M.KUKM / X / 2007 on guidelines for a health assessment KJKS and UJKS Cooperative. The results of this study will be taken into consideration in the evaluation and a policy for BMT KJKS Binamas to improve their business performance so that stability is maintained and is expected to enhance public trust in this Islamic Microfinance Institutions. The approach used in this study is a quantitative and descriptive variables used are capital; asset quality; management; efficiency; liquidity; independence and growth; the identity of the cooperative; and compliance with Islamic principles. Based on analysis of the health assessment KJKS BMT Binamas can be seen that score recapitulation of eight variables in 2012 amounted to 74.92% so that it can be categorized fairly sound, and in 2013 increased to 74.92% with the category Fairly Healthy, later in 2014 slightly decreased to 75.95% are still in the category of Fit. Value ratios consistently rated high happens because KJKS continue to maintain sound operational.Keywords: Health Assessment, Soundness, Cooperative Sharia, KJKS, BMT.
Pelaporan Corporate Social Responsibility Perbankan Syariah Dalam Perspektif Syariah Enterprise Theory Novarela, Dori; Sari, Indah Mulia
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3 No 2 (2015)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aimed to capture the corporate social responsibility (CSR) reporting in Islamic banks in Indonesia in shariah enterprise theory (SET). The SET disclosure items adopted from Meutia (2009) that showed by two accountability dimension, i.e. vertical accountability that directed to Allah swt, and horizontal accountability that directed to three parties i.e direct stakeholders (employee and customer), indirect stakeholders (community), and the universe.The data taken from annual report 2013, processed and analyzed by content analysis. The study found that Bank Muamalat Indonesia is a highest CSR disclosure from ten Islamic banks. For each detail SET, each banks showed the different result. All banks raise the maximum score for the vertical accountability for the highly disclosure.Keywords: CSR, shariah enterprise theory, bank syariah
Pengukuran Kinerja Bank Syariah Dengan Metode RGEC Umiyati, Umiyati; Faly, Queenindya Permata
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3 No 2 (2015)
Publisher : SEBI School of Islamic Economics

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Abstract

This research is on purpose to discover any significant differences on Panin Syariah Bank work performance before and after go public using the RGEC Method, and also to find out how large the difference performance of it. Data used in this research was a secondary data which took from financial report quarterly era 2013-2014 that has been published. Meanwhile, that method used was a comparison method using statistic non parametric test equipment two related samples (wilcoxon test). The result in this research shows that variable of capital adequacy ratio (CAR) had a significant difference, because of having a sig. value < 0,05. While other variable (l.e. Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return On Asset (ROA), Return On Equity (ROE), Net Interest Margin (NIM) or Net Operating Margin (NOM), and Good Corporate Governance. Keywords: RGEC, Comparison, Go Public, NPF, FDR, ROA, ROE, NIM, CAR

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