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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 4 No 2 (2016)" : 4 Documents clear
Sharia Compliance, Islamic Corporate Governance Dan Fraud Pada Bank Syariah Najib, Haifa; Rini, Rini
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 4 No 2 (2016)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aims to examine the influence of sharia compliance and Islamic Corporate Governance against fraud in Islamic banks. Independent variables used are sharia compliance with the Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio as a proxy and Islamic Corporate Governance. The dependent variable used is fraud in Islamic banks. The population in this study are all Islamic Banks (BUS) which is registered in Bank Indonesia in the period 2010 to 2014. The sample was selected using purposive sampling method. Total samples used in this study were 8 Islamic Banks with 5-year study period. The analytical method used in this study is multiple regression were processed using SPSS version 22. The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, is significant negative effect on Islamic bank’sfraud while Islamic Income Ratio, Islamic Investment Ratio and Islamic Corporate Governance had no effect on fraud in Islamic banks.Keywords : sharia compliance, Islamic corporate governace, fraud, Islamic Bank
Isu Dan Tantangan Kompetensi Dewan Pengawas Syariah Di Indonesia Izzatika, Nadia Farhana; Lubis, Ahmad Tarmidzi
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 4 No 2 (2016)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aims to discover and know the issues and challenges the competence of the shariah supervisory board in Indonesia. Given the inequality between sharia accounting competence. The discussion of this study will combine engineering library research with interviews with practitioners and academics who work in auditing sharia. The results of this study discovered that there are three issues related to the competence of shariah supervisory board in Indonesia, which is, 1) Unbalance the competency of the shariah supervisory board in accounting and finance with competence in the field of sharia, 2) Certification shariah supervisory board in Indonesia has not been optimal, 3) Still lack a college that provides programs of study sharia accounting so that the shariah supervisory board there is still limited. Referring to the issue of the things that are a challenge related to the competence of auditors of sharia in Indonesia, which is, In terms of the challenges of 1) Upgrading the competence of the shariah supervisory board, 2) Cooperation between DSN-MUI with the FSA in creating shariah supervisory board certification, 3) Educational institutions are able to meet the needs of related industries shariah supervisory board.Keywords:competence, Shariah Supervisory Board; Islamic financial institution
Dewan Pengawas Syariah Dan Pengungkapan Aspek Lingkungan, Produk Dan Jasa Pada Bank Syariah Purwanti, Ari
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 4 No 2 (2016)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aims to provide empirical evidence of the influence of the role of the Sharia Supervisory Board on the disclosure of environmental aspects and aspects of banking services product on Islamic banking in Indonesia based on Islamic Social Reporting in the annual report period 2013-2015. This study performed content analysis and simple regression. There are nine Islamic banks were selected in the study sample were tested. The results showed that the amount of the Sharia Supervisory Board has given a significant effect on the extent of disclosure of environmental aspects and also aspects of banking services products based on Islamic Social Reporting. However, the test results that show the influence of the frequency of the Sharia Supervisory Board meeting on the extent of disclosure of environmental aspects and aspects of banking products based Islamic Social Reporting that proved insignificant.Keywords: Sharia Supervisory Board, disclosure of environmental aspects and aspects of banking services product on Islamic banking, Islamic Social Reporting
Faktor Non Financial Dan Islamic Social Reporting Disclosure Perbankan Syariah Indonesia Widiastuti, Eka; Firman, M. Asmeldi
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 4 No 2 (2016)
Publisher : SEBI School of Islamic Economics

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Abstract

The study aims to investigate the Islamic Social Reporting Disclosure (ISRD) practicesin Sharia Banks of Indonesia and determine the non financial factors that may influence to level of ISRD on 2010 – 2012. The samples in this study are 30 annual reports of sharia banks for three years. Level of ISRD is measured by ISR index that have six categories including investment and finance, corporate governance, product and services, employee, society, and environment. This study identified three non financial factors that influence to level of ISRD such as Media Exposure, main institusional ownership, and Islamic governance score (IG-score). Average ISR disclosure for three years had reached 55%. The test result by multiple linear regression test showed that only Media Exposure and IG-score have a significant to level of ISRD positively. On the other side, main institusional ownership doesn’t have a significant to level of ISRD. In addition, this study found profitability as control variable doesn’t have a significant to level ISRD too.Keywords: ISRD, Media Exposure, Main Institusional Ownership, and IG-score.

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