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INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN ISLAM
ISSN : 23382783     EISSN : 25493876     DOI : -
Core Subject : Economy, Social,
Arjuna Subject : -
Articles 5 Documents
Search results for , issue "Vol 2, No 2 (2014)" : 5 Documents clear
Keberhasilan Penerapan SIA sebagai Variabel Pemoderasi atas Hubungan Komitmen Organisasional dan Kinerja Adli, Adli
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2, No 2 (2014)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i2.45

Abstract

The purposes of this study is to test: (1) the influence of organizational commitment oncompanies financial performance; and (2) the influence organizational commitment andsuccess of implementation accounting information system both jointly on companiesfinancial performance. The study was conducted survey method, consist of 38 BUMNin Indonesia, the sample was taken by using simple random sampling from populations.The collected were used questioners, and the validity and reliability of the data wastested before hypothesis testing. The data analysis for hypothesis testing using moderated regression analysis was processed by SPSS 16 software. The result of this studyshow that: (1) The organizational commitment significance effect on companies financialperformance; and (2) The organizational commitment and success of implementationaccounting information system both jointly significance effect on companies financialperformance specially on ROA dimension.
Manajemen Laba dalam Sudut Pandang Etika Bisnis Islam Muliasari, Indah; Dianati, Dalili
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2, No 2 (2014)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i2.47

Abstract

Earnings management in this study are based on the opinion of Schipper that saidearnings 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 earningsmanagement. This study used a qualitative descriptive methods, data collection technique, study of literatures and interviews. The results showed that earnings managementis not in accordance with Islamic business ethics. Islamic business ethics contains thevalues of tauhid, unity; fair, equilibrium; freedom; responsibility; ihsan, benevolence.
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 : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i2.48

Abstract

Pokok permasalahan yang dibahas adalah BMT dalam menilai aspek keuangan nasabahpembiayaan tidak secara komprehensif hanya menilai aspek arus kas saja. Oleh karenaitu BMT dalam menganalisis aspek keuangan nasabah harus memiliki form aplikasipembiayaan yang terhubung secara langsung ke laporan keuangan usaha mikro secarakomprehensif. Disatu sisi dengan rancangan tersebut akan membantu usaha mikro dalampembuatan laporan keuangan. Pendekatan penelitian yang digunakan adalah deskriptifkualitatif. Dengan melihat aspek kejadian permasalahan dilapangan yaitu di BMT danUsaha Mikro yang menjadi nasabah BMT. Untuk melihat situasi sosial yang ada, laludibuatkan rancangan yang ideal. Hasil yang didapat dari penelitian ini adalah rancanganform aplikasi pembiayaan dan format laporan keuangan usaha mikro yang nantinyadigunakan BMT dalam menilai aspek keuangan nasabah pembiayaan secara komprehensifdan membantu usaha mikro dalam aspek pembuatan laporan keuangan.
Pengaruh Penerapan Peran Komite Audit, Peran Dewan Pengawas Syariah dan Efektivitas Pengendalian Intern atas Pelaporan Keuangan terhadap Kualitas Pelaporan Keuangan Rini, Rini
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2, No 2 (2014)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i2.49

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, andinternal auditor), audit committee members, and shari?a supervisory board members of33 Islamic banking in Indonesian. Research results that used path analysis, show that apositive correlation exists between audit committee role, shari?a supervisory board role,and internal control over financial reporting effectiveness. There is strongest relationshipbetween shari?a supervisory board role with internal control over financial reportingeffectiveness. Furthermore, audit committee role, shari?a supervisory board role, andinternal control over financial reporting effectiveness influence financial reporting quality simultaneously. Partially audit committee role, and internal control over financialreporting effectiveness influence financial reporting quality, but statistically shari?a supervisory board role was not significant.
Analisis Pengukuran Sharia Compliance dalam Pelaksanaan Good Corporate Governance Bank Syariah di Indonesia Saramawati, Dedhi Ana Mey; Lubis, Ahmad Tarmizi
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2, No 2 (2014)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i2.44

Abstract

This research is an exploratory study aimed to measure and assess sharia compliance inthe framework of implementation of Good Corporate Governance in Sharia BankingIndonesia based an indicators used. That the results of this study can be compared byresearch of other similar, used indicators is an indicator that has been adapted from twoearlier studies i.e Thea Vinnicombe (2010) with title ? AAOIFI Reporting Standards :Measuring Compliance? and Sepky Mardian (2011) ? Study Exploration of DisclosureApplication 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. Theannual reports are used GCG Implementation report and Financial Statement period2011. 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.

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