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INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN ISLAM
ISSN : 23382783     EISSN : 25493876     DOI : -
Core Subject : Economy, Social,
Arjuna Subject : -
Articles 115 Documents
Pengukuran Efisiensi Organisasi Pengelola Zakat Dengan Metode Data Envelopment Analysis Zahra, Aulia; Harto, Prayogo P.; Bisyri AS, Ahmad
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 4 No 1 (2016)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aims to determine the level of efficiency of Zakat Management Organization period 2012-2014 using Data Envelopment Analysis (DEA) method with the production approach. Data Envelopment Analysis (DEA) is a non-parametric method used to measure the efficiency level of Decision Making Units (DMU). This method measures the ratio between output and input which are compared between the studied Zakat Management Organization. Output variables used are fund collected and channeled fund. While input variables used are personnel costs, socialization costs, and other operational costs. The results of this study show that the efficiency of Zakat Management Organization in the year 2013 is still better than in 2012 and 2014, both technically (93,50%), scale (73,28%), and overall (70,54%). Calculation of 7 Zakat Management Organization in 2013 with the assumption of Constant Return to Scale (CRS), shows only 3 Zakat Management Organization efficient, that is YBM BRI, BSM Ummat, and BAMUIS BNI. The main cause of inefficiency from the output oriented measures is channeled fund and fund collected, which is equal 49,23% and 48,13%. While the input oriented measures states that the source of inefficiency is the personnel costs (33,42%), the socialization costs (33,72%), and the cost of other operational (32,29%).Keywords : Efficiency, Zakat Management Organization, Data Envelopment Analysis.
Pengungkapan Corporate Social Responsibility (CSR) Bank Umum Syariah Berdasarkan Islamic Social Reporting Index (Indeks ISR) Zanariyatim, Apip; Bayinah, Ai Nur; Sahroni, Oni
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 4 No 1 (2016)
Publisher : SEBI School of Islamic Economics

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Abstract

The purpose of this study was to measure the extent to which the rate of ISR index scores when using the item more comprehensive. The population in this study was 12 BUS (Islamic Banks) and sample selection using purposive sampling BUS which has published the Annual Report 2012 to 2014 on the official website of each. The results obtained from this study is the ISR index score each year experienced a significant improvement in which the acquisition of ISR Index score is the highest in the year 2012-2014 BSM with a score of 89.6% and the lowest score achieved by BVS of 45.8%. The predicate obtained BUS until 2014 there were two BUS predicate Very Informative namely: BMI and BSM. Informative predicate achieved by BRIS, BSB, and BNIS. Then four BUS predicate Less Informative are: BMS, BCAS, BJBS, and BPS. While the two BUS more predicate Not Informative is BMS and BVS.Keywords: Corporate Social Responsibility Disclosure, Islamic Banking, Islamic Social Reporting Index.
Pengukuran Efisiensi Asuransi Syariah Dengan Data Envelopment Analysis (DEA) Tuffahati, Hulwah; Mardian, Sepky; Suprapto, Edy
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 4 No 1 (2016)
Publisher : SEBI School of Islamic Economics

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Abstract

This research is aimed to measure the efficiency of Islamic Insurance Companies in Indonesia by using Data Envelopment Analysis (DEA). The sample used in this research are the Islamic Insurance Companies that publishes their full financial statements from the years 2012-2014. The variables in this study consists of two kinds of variables, namely input variables and output variables. The variable input is the total assets and the cost of commissions. While the variable output is the gross contribution and investment income. This study uses the intermediation approach with input orientation and use three types of measurements are the measurement of the efficiency of technical efficiency, pure technical and scale. The results of this study are in the groups of Islamic General Insurance Companies and Islamic Life Insurance Companies there are no company that achieve optimal efficiency levels in the three types of measurements.Whereas in the group Syariah General Insurance Unit are 2 companies optimally efficient in 3 measurements or by 28.57% of the total companies sampled in this group. And the group Syariah Life Insurance Unit are 4 companies optimally efficient in 3 measurements or 25% of total companies sampled in this group.Keywords: level of efficiency, Islamic insurance companies, financial statements, DEA.
Sharia Compliance, Islamic Corporate Governance Dan Fraud Pada Bank Syariah Najib, Haifa; Rini, Rini
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 4 No 2 (2016)
Publisher : SEBI School of Islamic Economics

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This study aims to examine the influence of sharia compliance and Islamic Corporate Governance against fraud in Islamic banks. Independent variables used are sharia compliance with the Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio as a proxy and Islamic Corporate Governance. The dependent variable used is fraud in Islamic banks. The population in this study are all Islamic Banks (BUS) which is registered in Bank Indonesia in the period 2010 to 2014. The sample was selected using purposive sampling method. Total samples used in this study were 8 Islamic Banks with 5-year study period. The analytical method used in this study is multiple regression were processed using SPSS version 22. The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, is significant negative effect on Islamic bank’sfraud while Islamic Income Ratio, Islamic Investment Ratio and Islamic Corporate Governance had no effect on fraud in Islamic banks.Keywords : sharia compliance, Islamic corporate governace, fraud, Islamic Bank
Isu Dan Tantangan Kompetensi Dewan Pengawas Syariah Di Indonesia Izzatika, Nadia Farhana; Lubis, Ahmad Tarmidzi
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 4 No 2 (2016)
Publisher : SEBI School of Islamic Economics

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This study aims to discover and know the issues and challenges the competence of the shariah supervisory board in Indonesia. Given the inequality between sharia accounting competence. The discussion of this study will combine engineering library research with interviews with practitioners and academics who work in auditing sharia. The results of this study discovered that there are three issues related to the competence of shariah supervisory board in Indonesia, which is, 1) Unbalance the competency of the shariah supervisory board in accounting and finance with competence in the field of sharia, 2) Certification shariah supervisory board in Indonesia has not been optimal, 3) Still lack a college that provides programs of study sharia accounting so that the shariah supervisory board there is still limited. Referring to the issue of the things that are a challenge related to the competence of auditors of sharia in Indonesia, which is, In terms of the challenges of 1) Upgrading the competence of the shariah supervisory board, 2) Cooperation between DSN-MUI with the FSA in creating shariah supervisory board certification, 3) Educational institutions are able to meet the needs of related industries shariah supervisory board.Keywords:competence, Shariah Supervisory Board; Islamic financial institution
Dewan Pengawas Syariah Dan Pengungkapan Aspek Lingkungan, Produk Dan Jasa Pada Bank Syariah Purwanti, Ari
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 4 No 2 (2016)
Publisher : SEBI School of Islamic Economics

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This study aims to provide empirical evidence of the influence of the role of the Sharia Supervisory Board on the disclosure of environmental aspects and aspects of banking services product on Islamic banking in Indonesia based on Islamic Social Reporting in the annual report period 2013-2015. This study performed content analysis and simple regression. There are nine Islamic banks were selected in the study sample were tested. The results showed that the amount of the Sharia Supervisory Board has given a significant effect on the extent of disclosure of environmental aspects and also aspects of banking services products based on Islamic Social Reporting. However, the test results that show the influence of the frequency of the Sharia Supervisory Board meeting on the extent of disclosure of environmental aspects and aspects of banking products based Islamic Social Reporting that proved insignificant.Keywords: Sharia Supervisory Board, disclosure of environmental aspects and aspects of banking services product on Islamic banking, Islamic Social Reporting
Faktor Non Financial Dan Islamic Social Reporting Disclosure Perbankan Syariah Indonesia Widiastuti, Eka; Firman, M. Asmeldi
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 4 No 2 (2016)
Publisher : SEBI School of Islamic Economics

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The study aims to investigate the Islamic Social Reporting Disclosure (ISRD) practicesin Sharia Banks of Indonesia and determine the non financial factors that may influence to level of ISRD on 2010 – 2012. The samples in this study are 30 annual reports of sharia banks for three years. Level of ISRD is measured by ISR index that have six categories including investment and finance, corporate governance, product and services, employee, society, and environment. This study identified three non financial factors that influence to level of ISRD such as Media Exposure, main institusional ownership, and Islamic governance score (IG-score). Average ISR disclosure for three years had reached 55%. The test result by multiple linear regression test showed that only Media Exposure and IG-score have a significant to level of ISRD positively. On the other side, main institusional ownership doesn’t have a significant to level of ISRD. In addition, this study found profitability as control variable doesn’t have a significant to level ISRD too.Keywords: ISRD, Media Exposure, Main Institusional Ownership, and IG-score.
Kenapa Seseorang Melakukan Manipulasi Laporan Keuangan?: Studi dengan Pendekatan Skenario Kasus Dilema Etika Sofyani, Hafiez; Rahma, Nadia
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5 No 1 (2017)
Publisher : SEBI School of Islamic Economics

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This study aims to identify the reasons why individu wants or does not to manipulates the financial statements. The design of this study refer to ethical dilemma scenarios developed by Sofyani and Pramita (2014). The samples are students of accounting from one university in Yogyakarta, which has joined in financial accounting and taxation courses. Data was analyzed using thematic deductive analysis approach (Braun and Clarke, 2006). The study find that the majority of students who want to manipulate the financial statements due to the reason that the manipulation did not force the legislation. While the majority of students who refuse the manipulation of financial statements reasoned that it violates religion obligation, because there is an element of falsehood. The results of this study can be used as the basis to develop further study with a broader scope, such as with survey approach. Keywords: Manipulation of Financial Statements; Ethical Dilemma Scenarios; Legislation; Religioun Obligation
Corporate Governance Dan Pengungkapan Manajemen Risiko Bank Syariah Di Indonesia Saufanny, Annisa Difa; Khomsatun, Siti
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5 No 1 (2017)
Publisher : SEBI School of Islamic Economics

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Based on Peraturan Bank Indonesia Nomor 13/23/PBI/2011, Indonesian Islamic bank has faced Rate of Return Risk and Equity Investment Risk that has been not faced by conventional bank. Moreover, Islamic bank also has had more reputation risk and compliance risk than conventional bank. The objective of this research is to provide empirical evidence of the influence of corporate governance on the risk management disclosure for Indonesian Islamic banking. Good Corporate Governance is proxied by total of Commissioners Board, total of  Independent Commissioners Board, total of Audit Committee, total of  Independent Audit Committee, and Sharia Supervisory Board. The method used in this research is multiple linear regression panel data. Using 35 unbalanced panel data from 11 Indonesia Islamic Bank for 2012 -2015,  the result shows that only total audit committees that influence the risk management disclosures of Indonesian Islamic Bank. Keywords: Indonesian Islamic Bank, Risk Management Disclosure, Good Corporate Governance
Penerapan Internet Financial Reporting (IFR) Pada Bank Umum Syariah Di Indonesia Rizqiyah, Ria Nur; Lubis, Ahmad Tarmidzi
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5 No 1 (2017)
Publisher : SEBI School of Islamic Economics

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Along with the rapid development of internet technology today, the companys financial reporting activities can be done via the Internet in real time in an easy way and a wider scope. Internet-based financial reporting is commonly known as the Internet Financial Reporting (IFR). This research is a descriptive study that aims to determine the implementation of IFR on Islamic Banks in Indonesia. The variables in this study consisted of content, presentation and timeliness variable with a total of 112 items tested indicators. The results of this study indicate that the eleventh BUS sampled research has been able to apply IFR. IFR score obtained by each BUS has a nearly equal value ranging from 49% to 63% with the total maximum score of 100% and average score of 55%.Keywords:Internet Financial Reporting (IFR), disclosure, Islamic Banks

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