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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 7, No 2 (2019)" : 5 Documents clear
Determinasi Manajemen Laba Pada Perusahaan Yang Terkategori Daftar Efek Syariah Ash-shiddiqy, Muhammad
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 7, No 2 (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i2.73

Abstract

This study aimed to investigate the effect of IFRS convergence and Gorporate Governance on Earnings Management in companies listed on the Daftar Efek Syariah, in addition, this study also intends to prove the alleged differences in the level of earnings management before and after Convergence IFRS enacted. Variables used in this research are the convergence of IFRS, independent commissioners, audit committee, managerial ownership and institutional ownership with a sample of 17 companies. The Test was using regression methods and paired sample t test. Based on the output of the regression, the results of the analysis found a significant relationship between the variables IFRS convergence and institutional ownership to earnings management, while variable independent commissioners, audit committee, and managerial ownership have no effect. The second test, using paired sample t test found no difference in the average level of earnings management before and after IFRS convergence.
Literasi Keuangan Dan Inklusi Keuangan Syariah Di Kalangan Tenaga Pendidik Kabupaten Kuningan Hamzah, Amir
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 7, No 2 (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i2.76

Abstract

This research aims to examine indicators that financial literation and sharia financial inclusion. The object of this research is the education staff in Kuningan Regency. The data collection technique used questionnare model with random sampling technique of 200 respondent. The research method is quantitative and the data analysis tool used Structural Equation Modeling (SEM) with Software Lisrel. The results of this study is financial attitude significant positive on Sharia financial inclusion, financial behavior significant positive on Sharia financial inclusion, and financial knowledge significant positive on Sharia financial inclusion.
Determinasi Pengungkapan Sharia Compliance Berdasarkan Standar AAOIFI Pada Bank Syariah Di Asia Tenggara Kurniasari, Dwi; Lubis, Ahmad Tarmidzi; Kamal, Mustafa
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 7, No 2 (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i2.95

Abstract

This study aims to analyze the factors that influence disclosure level of sharia compliance based on AAOIFI standards. The dependent variable in this study is sharia compliance based on AAOIFI standard, while the independent variables are board age, board tenure, DPS educational bacground and firm age. This research is of a quantitative research, and the data used are secondary data. The samples are determined by purposive sampling method, which is as many as 6 Islamic banks in Southeast Asia. The observation period is from 2013 to 2017. The analysis methode used are content analysis to see the level of disclosure of sharia compliance based on AAOIFI and panel data regression analysis to examine the effect of independent variables on the dependent variable. Based on the results of panel data regression, the board age variables, board tenure, DPS educational background and firm age simultaneously influence AAOIFI shari'a compliance rates. However, partially only board tenure has a significant effect on the level of disclosure sharia compliance based on AAOIFI. Whereas, board age variables DPS educational background and firm age do not significantly influence AAOIFI disclosure sharia compliance rates.
Pengembangan Sumber Daya Manusia Islami: Model Pembelajaran Akuntansi Syariah Di Perguruan Tinggi Islam Handayani, Dessy; Sahroni, Abdullah
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 7, No 2 (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i2.102

Abstract

The growth of Islamic financial institutions becomes a matter of interest by many groups, both from the producer and the customer. The thing that attracts the most customers is because of religious and economic factors, the factor of religiosity can be seen that Sharia financial institutions apply Sharia principles, including in terms of financial accounting (Sharia accounting) and economic factors. In terms of recording, Islamic financial institutions must have regulations to create human resources that understand Sharia principles. This research was conducted at an Islamic tertiary institution in Palembang and the respondents were 5th semester students of Islamic banking study programs. A quantitative descriptive approach is expected to produce research results that are relevant to the current needs of the world of Islamic financial institutions. This study concludes that there is a positive and significant correlation between Sharia accounting learning and Islamic human resource development
Apakah Inflasi Dan Suku Bunga Memengaruhi Profitabilitas Bank Umum Syariah Di Indonesia? Arumingtyas, Fida; Muliati, Lisdewi
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 7, No 2 (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i2.94

Abstract

This study was conducted to examine indicators as a measured by inflation and interest rates to the Return On Asset (ROA) of Shariah Banking in Indonesia. Data analysis techniques used in this study is multiple linear regression analysis. Whereas the data used is secondary data, thus to determine the accuracy of model it is important to test some classical assumption underlined the regression model. The classical assumption testing used in this research contain of experiment, normality, multicolinearity, heteroskedatisitas and autocorrelation. The results showed that the rate of inflation and interest rate variables simultaneously affect significantly to Return On Asset (ROA). According to the t test result, it can conclude that inflation variables partially have effect to Return On Asset (ROA), whereas interest rates variables don?t have effect partially. Keywords: inflation, interest rates, ROA 

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