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INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN ISLAM
ISSN : 23382783     EISSN : 25493876     DOI : -
Core Subject : Economy, Social,
Arjuna Subject : -
Articles 115 Documents
Manajemen Laba Dalam Sudut Pandang Etika Bisnis Islam Muliasari, Indah; Dianati, Dalili
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 2 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

Earnings management in this study are based on the opinion of Schipper that said earnings management as managerial engineering undertaken by management to deliberately intervene in the process of determining earnings or financial reporting by utilizing techniques and accounting policy for a particular purpose. This study aims to examine and analyze the point of view of Islamic business ethics on the practice of earnings management. This study used a qualitative descriptive methods, data collection technique, study of literatures and interviews. The results showed that earnings management is not in accordance with Islamic business ethics. Islamic business ethics contains the values of tauhid, unity; fair, equilibrium; freedom; responsibility; ihsan, benevolence.Keywords: earnings management, Islamic business ethics
Rancangan Format Laporan Keuangan Usaha Mikro dan Form Aplikasi Pembiayaan Untuk Analisa Keuangan Nasabah Pembiayaan pada BMT Hidayat, Taufik; Mulyati, Sri
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 2 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

Pokok permasalahan yang dibahas adalah BMT dalam menilai aspek keuangan nasabah pembiayaan tidak secara komprehensif hanya menilai aspek arus kas saja. Oleh karena itu BMT dalam menganalisis aspek keuangan nasabah harus memiliki form aplikasi pembiayaan yang terhubung secara langsung ke laporan keuangan usaha mikro secara komprehensif. Disatu sisi dengan rancangan tersebut akan membantu usaha mikro dalam pembuatan laporan keuangan. Pendekatan penelitian yang digunakan adalah deskriptif kualitatif. Dengan melihat aspek kejadian permasalahan dilapangan yaitu di BMT dan Usaha Mikro yang menjadi nasabah BMT. Untuk melihat situasi sosial yang ada, lalu dibuatkan rancangan yang ideal. Hasil yang didapat dari penelitian ini adalah rancangan form aplikasi pembiayaan dan format laporan keuangan usaha mikro yang nantinya digunakan BMT dalam menilai aspek keuangan nasabah pembiayaan secara komprehensif dan membantu usaha mikro dalam aspek pembuatan laporan keuangan.Kata Kunci: rancangan form aplikasi pembiayaan, format laporan keuangan usaha mikro
Analisis Pengungkapan Sukarela Pada Bank Umum Syariah Di Indonesia Ali, Muhammad Haidir; Lubis, Ahmad Tarmizi
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3 No 1 (2015)
Publisher : SEBI School of Islamic Economics

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Abstract

This study is a descriptive study to assess voluntary disclosure in annual reports Islamic Banks (iB) with that should be disclosed. Annual reports used in this study is an annual report iB in Indonesia in 2011, 2012, and 2013. This research is relatively new 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 for voluntary disclosure must be in accordance with the study conducted by Rr. Puruwita Wardani (2012) entitled "Factors Affecting Voluntary Disclosure area. Analysis tools are used is the content analysis by collecting words that expressed the count. The results showed that during the three-year study period, 2011, 2012, and 2013 there was an increase in the provision of good disclosure of the number of items disclosed or revealed iB number. But overall tenth iB already provide adequate voluntary disclosure to reveal the items contained in the variable voluntary disclosure even though the iB newly established in 2010.Keywords: disclosure, annual reports, voluntary disclosure, content analysis
Analisis Pengaruh Informasi Laporan Keuangan Terhadap Keberlanjutan Laba (Earnings Sustainability) Pada Lembaga Keuangan Syariah: Studi Kasus Bank Syariah Mandiri Pusat Jakarta Adam, Dayun Mahesa Dewi; Harto, Prayogo P.
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3 No 1 (2015)
Publisher : SEBI School of Islamic Economics

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Abstract

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

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Abstract

This study aims to formulate a system of accounting cycle on trash bank. This study used 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.Keywords: accounting cycle, financial records, financial statements, trash bank
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 : SEBI School of Islamic Economics

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Abstract

The implementation of corporate social responsibility has entered a new era is no exception in Islamic companies, especially of Islamic banking. Islamic Social Reporting Index is one way of measuring and reporting social responsibility for sharia  entity. This study aimed to describe the practice of social responsibility disclosure based Islamic Social Reporting Index on Islamic banks in Indonesia is associated with the size of the Commercial Bank Based on Business Activities (BUKU). Using comparative descriptive method by means of content analysis on the elements of financial statements, this study using Islamic banks data annual report published in 2011-2013. The results showed an increase in items disclosure in each group BUKU. In general, Islamic banks ISR BUKU 2 disclosure scores higher than group Islamic banks BUKU 1. That is, the Islamic banks with equity of more than Rp 1 trillion to less than Rp 5 trillion disclose social responsibility in a more specific and detailed than the equity less from Rp 1 trillion. Keywords: social responsibility, Islamic banks, Islamic Social Reporting Index (ISR Index), BUKU (Commercial Bank based on Business Activities)
Mengurai Permasalahan Audit Syariah Dengan Analytic Network Process (ANP) Akbar, Taufik; Mardian, Sepky; Anwar, Syaiful
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3 No 2 (2015)
Publisher : SEBI School of Islamic Economics

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Abstract

Shariah audit had an important role in maintaining shariah compliance for an sharia entity in this case of shariah banking considering encouraging its development to driven away. So that the problem on an audit shariah bring negative effects even failure in fulfilling will shariah principle itself. In order to overcome these issues , research it expresses priorities of the problems and priorities solution pertaining to audit shariah. While methods used in research is known as analytic network process (ANP) where the data primarily obtained through in depth interviews with experts shariah audit derived from academics and practitioner. The result of this research from the side of the problems of shariah audit that the regulations and the audit aspect standard shariah inadequate be the main problems. In terms of solution audit shariah show that the solution regulations with its aspect which is to build sop supervision as part of internal control to be the solution main.                    Kata Kunci: audit syariah, kepatuhan syariah, prioritas, ANP
Penilaian Kesehatan KJKS BMT Binamas Sukmana, Adi Angga; Mulyati, Sri
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3 No 2 (2015)
Publisher : SEBI School of Islamic Economics

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Abstract

The analysis conducted will interpret ratios or financial data and its implications. This research is compiled to analyze health assessment KJKS BMT Binamas years 2012-2014 using a standard assessment of the Regulation of the Minister of State for Cooperatives and SMEs RI Number: 35.3 / Per / M.KUKM / X / 2007 on guidelines for a health assessment KJKS and UJKS Cooperative. The results of this study will be taken into consideration in the evaluation and a policy for BMT KJKS Binamas to improve their business performance so that stability is maintained and is expected to enhance public trust in this Islamic Microfinance Institutions. The approach used in this study is a quantitative and descriptive variables used are capital; asset quality; management; efficiency; liquidity; independence and growth; the identity of the cooperative; and compliance with Islamic principles. Based on analysis of the health assessment KJKS BMT Binamas can be seen that score recapitulation of eight variables in 2012 amounted to 74.92% so that it can be categorized fairly sound, and in 2013 increased to 74.92% with the category Fairly Healthy, later in 2014 slightly decreased to 75.95% are still in the category of Fit. Value ratios consistently rated high happens because KJKS continue to maintain sound operational.Keywords: Health Assessment, Soundness, Cooperative Sharia, KJKS, BMT.
Pelaporan Corporate Social Responsibility Perbankan Syariah Dalam Perspektif Syariah Enterprise Theory Novarela, Dori; Sari, Indah Mulia
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3 No 2 (2015)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aimed to capture the corporate social responsibility (CSR) reporting in Islamic banks in Indonesia in shariah enterprise theory (SET). The SET disclosure items adopted from Meutia (2009) that showed by two accountability dimension, i.e. vertical accountability that directed to Allah swt, and horizontal accountability that directed to three parties i.e direct stakeholders (employee and customer), indirect stakeholders (community), and the universe.The data taken from annual report 2013, processed and analyzed by content analysis. The study found that Bank Muamalat Indonesia is a highest CSR disclosure from ten Islamic banks. For each detail SET, each banks showed the different result. All banks raise the maximum score for the vertical accountability for the highly disclosure.Keywords: CSR, shariah enterprise theory, bank syariah
Pengukuran Kinerja Bank Syariah Dengan Metode RGEC Umiyati, Umiyati; Faly, Queenindya Permata
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3 No 2 (2015)
Publisher : SEBI School of Islamic Economics

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Abstract

This research is on purpose to discover any significant differences on Panin Syariah Bank work performance before and after go public using the RGEC Method, and also to find out how large the difference performance of it. Data used in this research was a secondary data which took from financial report quarterly era 2013-2014 that has been published. Meanwhile, that method used was a comparison method using statistic non parametric test equipment two related samples (wilcoxon test). The result in this research shows that variable of capital adequacy ratio (CAR) had a significant difference, because of having a sig. value < 0,05. While other variable (l.e. Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return On Asset (ROA), Return On Equity (ROE), Net Interest Margin (NIM) or Net Operating Margin (NOM), and Good Corporate Governance. Keywords: RGEC, Comparison, Go Public, NPF, FDR, ROA, ROE, NIM, CAR

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