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INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN ISLAM
ISSN : 23382783     EISSN : 25493876     DOI : -
Core Subject : Economy, Social,
Arjuna Subject : -
Articles 115 Documents
Kinerja Dan Kompensasi Masa Depan Di Bank Syariah Dan Konvensional Utami, Evy Rahman
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5 No 1 (2017)
Publisher : SEBI School of Islamic Economics

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Abstract

The objective of this study is to examine the relationship between changes of   performance and changes of compensation of board commissioners and board of directors. In contrast to previous research, this study compare the relationship on conventional banking  and Islamic banking in Indonesia. The samples of this research are conventional and Islamic banking between periode 2011-2015. Data in this study were obtained from financial statements. Regression analysis will be employed to answer the research questions. The result showed that there is a positive relationship between changes of performance and compensation. However, there is no difference the relationship of performance and compensation on the conventional and Islamic banking. This study supported the agency theory, but it does not support the stewardship theory.Keywords: performance, compensation, conventional, and islamic
Efisiensi Kinerja Baznas Bogor Dan Sukabumi: Pendekatan Data Envelopment Analysis Nurhasanah, Siti; Lubis, Deni
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5 No 2 (2017)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aims to know how performance efficiency BAZNAS in Bogor city, Bogor district, and Sukabumi district, and recommends things need BAZNAS have not been efficient can reach 100 percent efficiency level. This research using Data Envelopment Analysis (DEA) method, with intermediation approach and production approach. The input and output intermediation approach are collected funds, operational costs, and channeled funds. The input and output of production approach are operational costs, socialization costs, collected funds, and channeled funds. The result of this study show that with intermediate approach BAZNAS has descresed efficiency. Calculation of production approach indicates that BAZNAS has increased efficiency value. Badan Amil Zakat Nasional Sukabumi district has obtained efficiency 100 percent in the both approaches. Badan Amil Zakat Nasional have not been efficient can diminished operational cost and socialization cost, then increased collected funds and channeled funds.
Board Diversity, Ukuran Perusahaan Dan Intellectual Capital Disclosure Bank Umum Syariah Ilhamdi, Ilhamdi; Arianti, Neng Evi Silvia
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5 No 2 (2017)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aims to analyze the factors that affect the disclosure of intellectual capital, namely board diversity and firm size. The samples used were secondary data from Annual Report of Islamic Banks that registered in the BI during the observation period 2011-2015. Sampels were taken with a purposive sampling method, and who meet the criteria for sample selection. Content analysis was employed in this study to determine the Intelectual Capital Disclosure (ICD). The study used panel data analysis to investigate the influence of board diversity and firm size on ICD. Content analysis show that the ICD indeks of Islamic banks has increased over period of study. Panel data analysis indicate that board diversity and firm size simultaneously affect the ICD indeks. Partially, firm size has positive significant effect to ICD. Board diversity namely women directors show negative significant effect to ICD. However, board diversity namely independent directors is not influence to ICD.
Integrasi Unsur Spiritualitas Dalam Prinsip Good Cooperative Governance: Revitalisasi Nilai Koperasi Rilah, Fitri Nur; Riwajanti, Nur Indah
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5 No 2 (2017)
Publisher : SEBI School of Islamic Economics

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Abstract

The aim of this research was to examine the integration of spirituality element in Good Cooperative Governance (GCG) priciples. This was a qualitative post-modernist research. The research was conducted in one of small towns in East Java often called ‘Kota Santri/Islamic Student City’, namely Pasuruan City. The informants in this research were Head of Empowerment Section and Head of Institutional Section in Department of Cooperative and SMEs of Pasuruan; Cooperative Board and Manager in one of the cooperative in Pasuruan. Data collection was conducted with in-depth interview. The data used was primary data as qualitative data. Thematic analysis was used as analysis technique. The qualitative information was coded (translated) into qualitative data; followed by arrangement of pattern/theme; then encoding process (classifying pattern/theme into the relationships between categories); defining and describing the categories; and the last conclusion drawing. The result indicates that GCG has the uniqueness that enables its principles integrated of spirituality element.  The essence of the spirituality value is cooperative values and its embodiment as an effort to revitalyze the cooperative values. The finding of this research was Fishbone Diagram of Spirituality Values on GCG Principles.
Dinamika Kualitas Audit Di Perbankan Syariah Indonesia Riani, Riani; Mardian, Sepky
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5 No 2 (2017)
Publisher : SEBI School of Islamic Economics

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Abstract

This study discusses and understands the competence and independence of auditors on audit quality in sharia banking in Indonesia. While in the discussion the authors analyze the things that are deemed related to the competence and independent audit of auditor tenure or rotation seen through two post-KMK regime and post Act No. 5, Audit firm reputation by looking at audit firm size, audit fees, and auditor competencies determined through background education, certification, experience of work, and frequency of training that followed. The result of the research shows that the limitation of audit tenure does not decrease the quality of audit in sharia banking, the dynamics of audit quality is formed from independent relationship and auditor competence depends on the maximum level of audit.
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 : SEBI School of Islamic Economics

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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, Ai Nur
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 6 No 1 (2018)
Publisher : SEBI School of Islamic Economics

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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” (Sebuah Studi Komparasi antara Pertanggungjawaban Universal dan Parsial) Kurniawan, Nur Muchamad; Mulyati, Sri
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 6 No 1 (2018)
Publisher : SEBI School of Islamic Economics

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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 : SEBI School of Islamic Economics

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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 : SEBI School of Islamic Economics

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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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