cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota depok,
Jawa barat
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 7, No 1 (2019)" : 5 Documents clear
Indikator Kualitas Audit: Persepsi Auditor Muslim Rosy, Etika; Firman, M Asmeldi; Lubis, Ahmad Tarmidzi
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 7, No 1 (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i1.70

Abstract

This research aims to examine indicators that affect audit quality according to Muslim auditors. The object of this research is the Public Accounting Firm (KAP) in Jakarta and Depok. The data collection technique used questionnaire model with random sampling technique of auditors from 11 KAP. The research method is quantitative research and the data analysis tool used Structural Equation Modeling (SEM) approach to Partial Least Square (PLS). The results of this study indicate that integrity has a significant effect on audit quality, while the caliph & sincerity, piety & fear of Allah SWT, truth and working perfectly and responsibly to Allah SWT does not affect audit quality.
Kenapa Muzakki Percaya Kepada Lembaga Amil Zakat? Assa?diyah, Halimah; Pramono, Sigit
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 7, No 1 (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i1.68

Abstract

The study aimed to examine the influence of accountability, transparency of the Zakat Organization towardz Muzakki's Trust. The respondents are the muzakki who registered in the Central BAZNAS and Baitul Maal Hidayatullah LAZ. Baitul Maal LAZ and Central BAZNAS was taken by using non-purposive sampling. Data were collected by the questionnaire. The data are analyzed by the Structural Equation Modeling (SEM) with the PLS approach. The study indicated that accountability do not has any significant affect towards the muzakki's trust otherwise the  transparency has a significant effect  towards the muzakki's trust
Adopsi International Financial Reporting Standards (IFRS) di Negara-negara Muslim: Perspektif Institutional Theory Nuriyani, Elsa; Mardian, Sepky
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 7, No 1 (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i1.66

Abstract

The aim of this study is to discover the adoption of International Financial ReportingStandards convergence enforced in Muslim countries. The population of this study is27 Muslim states in the world, while the sample of this study are 7 Muslim States, i.e.;Saudi Arabia, Malaysia, Bangladesh, Egypt, Nigeria, United Arab Emirates, andIndonesia. The results of this study indicate that most of the Muslim countries in theworld have converged their accounting standards with IFRS for certain reasons thatarised from each country. Although there are some countries that do not carry out theconvergence throughly due to standard nonconformities with existing policies in thosecountries.
Pengungkapan Kinerja Sosial Perbankan Syariah di Indonesia Mubarak, Darihan; Pramono, Sigit; Bayinah, Ai Nur
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 7, No 1 (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i1.65

Abstract

The research aims to determine the disclosure of the social performance of Islamicbanking based on the ISR index. The method used in this research is qualitativecontent analysis. Qualitative content analysis is also called Ethnographic ContentAnalysis (ECA), which is a combination of objective content analysis and participantobservation where researchers interact with documentation materials. The populationin this study are all Islamic Commercial Banks (BUS) in Indonesia with a sample ofBUS which has published annual reports for the 2015-2017 period using purposivesampling method. From the assessment results using the ISR index, it was found thatBSM occupies the highest disclosure value in the 2015-2017 period. The average peryear shows that the reporting of social performance of Islamic Bank tends to increasewith a good predicate.
Pengungkapan Tanggung Jawab Sosial Perbankan Syariah di Asia Tenggara Maesya?bani, Maesya?bani; Mulyati, Sri; Maulidha, Erina
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 7, No 1 (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i1.64

Abstract

This study aims to measure the social responsibility disclosure of Islamic Bank inSoutheast Asia based on ISR index. The research method in this study is descriptivequalitative with content analysis in annual reports published on the website. Thepopulation in this study is Islamic banking in Indonesia, Malaysia and BruneiDarussalam from 2015-2017. The selected sample used a purposive samplingtechnique consisting of 20 selected Sharia Banks. The results showed overall, thepredicate level of disclosure of sharia banking social performance in Southeast Asiawas considered less informative with a score of 55.35%. Although the level ofdisclosure of social performance continues to increase every year.

Page 1 of 1 | Total Record : 5