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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 6, No 1 (2018)" : 5 Documents clear
Modal Intelektual Dan Kinerja Maqashid Syariah Perbankan Syariah Di Indonesia Ramadhan, Mohammad Iqbal Bagus; Abdurahim, Ahim; Sofyani, Hafiez
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 6, No 1 (2018)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v6i1.6

Abstract

This study aims to analyze the influence of Islamic banking-intellectual capital (ib-vaic) covered; capital employed, human capital, and structural capital, toward maqashid shariah performance in Islamic Banking in Indonesia. This study used all (44 banks) Islamic banking that listing in Bank Indonesia (Central Bank of Indonesia) and Otoritas Jasa Keuangan (Financial Services Authority). Data analysis used SPSS (Statistical Product and Service Solutions) with multiple regression method. The results reveal that Islamic banking-human capital have positive influence on maqashid shariah performance. However, Islamic banking-capital employed and structural capital do not have influence on maqashid shariah performance.
Komparasi Kinerja Keuangan Lembaga Amil Zakat Harto, Prayogo P.; Anggraeni, Vivi Sufi; Bayinah, Ainur
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 6, No 1 (2018)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v6i1.7

Abstract

This study aims to determine the financial performance of zakat institutions. Measurement of financial performance by using financial ratios listed in the International Standard of Zakat Management (ISZM). The financial ratio consists of components of efficiency and capacity. The Objects used in this study are financial and/or annual report of zakat institutions. The results of this study indicate that in terms of efficiency, the institutions of zakat can be said to have been efficient in carrying out its operational activities, but in terms of capacity should still be improved.
Akuntansi Sosial Spiritual Antara “Innaa Lillaahi wa Innaa Ilaihi Raaji’uun” dan “lakum Diinukum wa Liya Diin” Kurniawan, Nur Muchamad; Mulyati, Sri
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 6, No 1 (2018)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v6i1.8

Abstract

This study aims to explain socio-spiritual accounting from the point of view of entity theory and shariah enterprise theory and to analyze the difference between both. The indicator of analysis in this study is the three dimensions offered by Global Reporting Initiative (GRI) with several combinations offered by Islamic Social Reporting (ISR): economic, social and environmental dimension with additional spiritual dimension. The main source in this research is referenced through literature study from scientific journals and books. The results show that if entity theory is reflected for social activities, it will be tendence to emphasize the need of shareholders and only report for pseudo sustainability reports. While shariah enterprise theory that is reflected for social activities will complement the enterprise theory and will account for it vertically and horizontally and will report for humanism sustainability report. GRI that is created on the basic of human ethics and reason seems to be paired with the ISR, so that tauhid values can be realized by each party either themselves, individuals or entities
Perilaku Etis Individu Dalam Pelaporan Keuangan: Peran Pendidikan Berbasis Syariah Dan Komitmen Religiusitas Rahma, Nadia; Yulianti, Rahmani Timorita; Sofyani, Hafiez
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 6, No 1 (2018)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v6i1.9

Abstract

This study aims to examine whether there are differences in ethical behavior on financial reporting by an individual who studied economics and business based on sharia and non-sharia curriculum. In addition, this study also examine whether religiousity commitment influencing ethical behavioron financial reporting. The study employs 2x2 factorial experiments design with research subjects are students from Department of Economics and Islamic Banking and Department of Accountancy. The study reveals that ethical behavior on financial reporting of an individual is affected by sharia education which he/she attended. Detail explanation about the results study can be read in the paper
Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia Umiyati, Umiyati; Baiquni, Muhammad Danis
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 6, No 1 (2018)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v6i1.10

Abstract

This research discusses the effect of firm size, profitability, and leverage on Islamic Social Reporting (ISR) at Sharia Commercial Bank in Indonesia. The sample is 8 Syariah Commercial Banks in Indonesia within the period from 2011 to 2015. Dependent variable in this research is ISR, using method of content analysis. Firm size is measured by total company asset, profitability is matched by ROA and ROE, as well as leverage is measured by DAR is an independent variable. The method of analysis is multiple linear regression using panel data and processed using Eviews version 9.0. The result shows simultaneously firm size, ROA, ROE, and DAR effect against ISR. That partially only variable of firm size that significant effects to ISR, while ROA, ROE and DAR has no significant effect to ISR

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