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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 5, No 2 (2017)" : 5 Documents clear
Firm Size, Board Size, And Ownership Structure And Risk Management Disclosure Pangestuti, Dwi; Takidah, Erika; Anggraini ZR, Ratna
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5, No 2 (2017)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v5i2.18

Abstract

This research aims to examine the influence of firm size, board size, and ownership structure on risk management disclosure on syariah banking in Indonesia 2011-2014. This research uses secondary data which is the annual report of syariah banking. The sample was selected by purposive sampling which are 10 syariah banking qualified in this research. This research conducts multiple linear regression analysis method to examine the hypothesis in the level of significance 5%. The result of this research showed that firm size, board size and public ownership have influence on risk management disclosure. Meanwhile, the institutional ownership didn?t have a significant impact on risk management disclosure
Board Diversity, Ukuran Perusahaan Dan Intellectual Capital Disclosure Bank Umum Syariah Ilhamdi, Ilhamdi; Arianti, Neng Evi Silvia
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5, No 2 (2017)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v5i2.19

Abstract

This study aims to analyze the factors that affect the disclosure of intellectual capital, namely board diversity and firm size. The samples used were secondary data from Annual Report of Islamic Banks that registered in the BI during the observation period 2011-2015. Sampels were taken with a purposive sampling method, and who meet the criteria for sample selection. Content analysis was employed in this study to determine the Intelectual Capital Disclosure (ICD). The study used panel data analysis to investigate the influence of board diversity and firm size on ICD. Content analysis show that the ICD indeks of Islamic banks has increased over period of study. Panel data analysis indicate that board diversity and firm size simultaneously affect the ICD indeks. Partially, firm size has positive significant effect to ICD. Board diversity namely women directors show negative significant effect to ICD. However, board diversity namely independent directors is not influence to ICD
Integrasi Unsur Spiritualitas Dalam Prinsip Good Cooperative Governance: Revitalisasi Nilai Koperasi Rilah, Fitri Nur; Riwajanti, Nur Indah
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5, No 2 (2017)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v5i2.20

Abstract

The aim of this research was to examine the integration of spirituality element in Good Cooperative Governance (GCG) priciples. This was a qualitative post-modernist research. The research was conducted in one of small towns in East Java often called ?Kota Santri/Islamic Student City?, namely Pasuruan City. The informants in this research were Head of Empowerment Section and Head of Institutional Section in Department of Cooperative and SMEs of Pasuruan; Cooperative Board and Manager in one of the cooperative in Pasuruan. Data collection was conducted with in-depth interview. The data used was primary data as qualitative data. Thematic analysis was used as analysis technique. The qualitative information was coded (translated) into qualitative data; followed by arrangement of pattern/theme; then encoding process (classifying pattern/theme into the relationships between categories); defining and describing the categories; and the last conclusion drawing. The result indicates that GCG has the uniqueness that enables its principles integrated of spirituality element.  The essence of the spirituality value is cooperative values and its embodiment as an effort to revitalyze the cooperative values. The finding of this research was Fishbone Diagram of Spirituality Values on GCG Principles
Dinamika Kualitas Audit Di Perbankan Syariah Di Indonesia Riani, Riani; Mardian, Sepky
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5, No 2 (2017)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v5i2.21

Abstract

This study discusses and understands the competence and independence of auditors on audit quality in sharia banking in Indonesia. While in the discussion the authors analyze the things that are deemed related to the competence and independent audit of auditor tenure or rotation seen through two post-KMK regime and post Act No. 5, Audit firm reputation by looking at audit firm size, audit fees, and auditor competencies determined through background education, certification, experience of work, and frequency of training that followed. The result of the research shows that the limitation of audit tenure does not decrease the quality of audit in sharia banking, the dynamics of audit quality is formed from independent relationship and auditor competence depends on the maximum level of audit
Efisiensi Kinerja BAZNAS Bogor Dan Sukabumi: Pendekatan Data Envelopment Analysis Nurhasanah, Siti; Lubis, Deni
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5, No 2 (2017)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v5i2.17

Abstract

This study aims to know how performance efficiency BAZNAS in Bogor city, Bogor district, and Sukabumi district, and recommends things need BAZNAS have not been efficient can reach 100 percent efficiency level. This research using Data Envelopment Analysis (DEA) method, with intermediation approach and production approach. The input and output intermediation approach are collected funds, operational costs, and channeled funds. The input and output of production approach are operational costs, socialization costs, collected funds, and channeled funds. The result of this study show that with intermediate approach BAZNAS has descresed efficiency. Calculation of production approach indicates that BAZNAS has increased efficiency value. Badan Amil Zakat Nasional Sukabumi district has obtained efficiency 100 percent in the both approaches. Badan Amil Zakat Nasional have not been efficient can diminished operational cost and socialization cost, then increased collected funds and channeled funds.

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