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INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN ISLAM
ISSN : 23382783     EISSN : 25493876     DOI : -
Core Subject : Economy, Social,
Arjuna Subject : -
Articles 6 Documents
Search results for , issue "Vol 3, No 1 (2015)" : 6 Documents clear
Analisis Pengaruh Informasi Laporan Keuangan terhadap Keberlanjutan Laba (Earnings Sustainability) pada Lembaga Keuangan Syariah Adam, Dayun Mahesa Dewi; Harto, Prayogo P.
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3, No 1 (2015)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v3i1.39

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v3i1.40

Abstract

This study aims to formulate a system of accounting cycle on trash bank. This studyused 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.
Tingkat Kepatuhan Syariah di Lembaga Keuangan Syariah Mardian, Sepky
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3, No 1 (2015)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v3i1.41

Abstract

This study aimed to evaluate the degree of implementation of syariah compliance inIslamic banks in Indonesia toward 3 aspects i.e Syariah Supervisory Board (SSB),product and financial report. The study was analyzed by exploratoring those aspects inIslamic banks. The study found several critical issues on syariah compliance towardSSB regarding the independence, multi-served position of SSB, competences andsyariah audit. The large scale of murabahah in Islamic bank financing that also wascaused by depositors paradigm on savings and the issue on murabahah that waspracticed differently to its basic concept are the critical issues on products. Finally,regarding to financial reporting such as income smoothing on profit distribution, lackof syariah competences of the independent auditor and treatment of murabahahmargin.
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 : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v3i1.42

Abstract

The implementation of corporate social responsibility has entered a new era is noexception in Islamic companies, especially of Islamic banking. Islamic Social ReportingIndex is one way of measuring and reporting social responsibility for sharia entity. Thisstudy aimed to describe the practice of social responsibility disclosure based IslamicSocial Reporting Index on Islamic banks in Indonesia is associated with the size of theCommercial Bank Based on Business Activities (BUKU). Using comparative descriptive method by means of content analysis on the elements of financial statements, thisstudy using Islamic banks data annual report published in 2011-2013. The results showedan increase in items disclosure in each group BUKU. In general, Islamic banks ISRBUKU 2 disclosure scores higher than group Islamic banks BUKU 1. That is, the Islamicbanks with equity of more than Rp 1 trillion to less than Rp 5 trillion disclose socialresponsibility in a more specific and detailed than the equity less from Rp 1 trillion.
Analisis Pengungkapan Sukarela pada Bank Umum Syariah di Indonesia Ali, Muhammad Haidir; Lubis, Ahmad Tarmidzi
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3, No 1 (2015)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v3i1.37

Abstract

This study is a descriptive study to assess voluntary disclosure in annual reportsIslamic Banks (iB) with that should be disclosed. Annual reports used in this study isan annual report iB in Indonesia in 2011, 2012, and 2013. This research is relativelynew 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 forvoluntary disclosure must be in accordance with the study conducted by Rr. PuruwitaWardani (2012) entitled "Factors Affecting Voluntary Disclosure area. Analysis toolsare used is the content analysis by collecting words that expressed the count. Theresults showed that during the three-year study period, 2011, 2012, and 2013 therewas an increase in the provision of good disclosure of the number of items disclosedor revealed iB number. But overall tenth iB already provide adequate voluntarydisclosure to reveal the items contained in the variable voluntary disclosure eventhough the iB newly established in 2010.
Implementasi Zakat Sebagai Pengurang Penghasilan Kena Pajak Bayinah, Ai Nur
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3, No 1 (2015)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v3i1.43

Abstract

Zakat and tax synergies is a great need for a nation to support the growth of developmentand poverty alleviation. Some countries have done so by making a tax credit. Although indifferent way, the implementation of zakat as a deduction from taxable income is astrategic first step to be applied in Indonesia. Unfortunately, this regulation has not beenwidely known by the public, so not many are taking the benefits. However, this paperattempt to socialize its regulation, so people can understand how to implement and getthe benefit from it.

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