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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 5 No 1 (2017)" : 4 Documents clear
Kenapa Seseorang Melakukan Manipulasi Laporan Keuangan?: Studi dengan Pendekatan Skenario Kasus Dilema Etika Sofyani, Hafiez; Rahma, Nadia
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5 No 1 (2017)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aims to identify the reasons why individu wants or does not to manipulates the financial statements. The design of this study refer to ethical dilemma scenarios developed by Sofyani and Pramita (2014). The samples are students of accounting from one university in Yogyakarta, which has joined in financial accounting and taxation courses. Data was analyzed using thematic deductive analysis approach (Braun and Clarke, 2006). The study find that the majority of students who want to manipulate the financial statements due to the reason that the manipulation did not force the legislation. While the majority of students who refuse the manipulation of financial statements reasoned that it violates religion obligation, because there is an element of falsehood. The results of this study can be used as the basis to develop further study with a broader scope, such as with survey approach. Keywords: Manipulation of Financial Statements; Ethical Dilemma Scenarios; Legislation; Religioun Obligation
Corporate Governance Dan Pengungkapan Manajemen Risiko Bank Syariah Di Indonesia Saufanny, Annisa Difa; Khomsatun, Siti
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5 No 1 (2017)
Publisher : SEBI School of Islamic Economics

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Abstract

Based on Peraturan Bank Indonesia Nomor 13/23/PBI/2011, Indonesian Islamic bank has faced Rate of Return Risk and Equity Investment Risk that has been not faced by conventional bank. Moreover, Islamic bank also has had more reputation risk and compliance risk than conventional bank. The objective of this research is to provide empirical evidence of the influence of corporate governance on the risk management disclosure for Indonesian Islamic banking. Good Corporate Governance is proxied by total of Commissioners Board, total of  Independent Commissioners Board, total of Audit Committee, total of  Independent Audit Committee, and Sharia Supervisory Board. The method used in this research is multiple linear regression panel data. Using 35 unbalanced panel data from 11 Indonesia Islamic Bank for 2012 -2015,  the result shows that only total audit committees that influence the risk management disclosures of Indonesian Islamic Bank. Keywords: Indonesian Islamic Bank, Risk Management Disclosure, Good Corporate Governance
Penerapan Internet Financial Reporting (IFR) Pada Bank Umum Syariah Di Indonesia Rizqiyah, Ria Nur; Lubis, Ahmad Tarmidzi
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5 No 1 (2017)
Publisher : SEBI School of Islamic Economics

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Abstract

Along with the rapid development of internet technology today, the companys financial reporting activities can be done via the Internet in real time in an easy way and a wider scope. Internet-based financial reporting is commonly known as the Internet Financial Reporting (IFR). This research is a descriptive study that aims to determine the implementation of IFR on Islamic Banks in Indonesia. The variables in this study consisted of content, presentation and timeliness variable with a total of 112 items tested indicators. The results of this study indicate that the eleventh BUS sampled research has been able to apply IFR. IFR score obtained by each BUS has a nearly equal value ranging from 49% to 63% with the total maximum score of 100% and average score of 55%.Keywords:Internet Financial Reporting (IFR), disclosure, Islamic Banks
Kinerja Dan Kompensasi Masa Depan Di Bank Syariah Dan Konvensional Utami, Evy Rahman
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5 No 1 (2017)
Publisher : SEBI School of Islamic Economics

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Abstract

The objective of this study is to examine the relationship between changes of   performance and changes of compensation of board commissioners and board of directors. In contrast to previous research, this study compare the relationship on conventional banking  and Islamic banking in Indonesia. The samples of this research are conventional and Islamic banking between periode 2011-2015. Data in this study were obtained from financial statements. Regression analysis will be employed to answer the research questions. The result showed that there is a positive relationship between changes of performance and compensation. However, there is no difference the relationship of performance and compensation on the conventional and Islamic banking. This study supported the agency theory, but it does not support the stewardship theory.Keywords: performance, compensation, conventional, and islamic

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