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INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN ISLAM
ISSN : 23382783     EISSN : 25493876     DOI : -
Core Subject : Economy, Social,
Arjuna Subject : -
Articles 115 Documents
Pengelolaan Keuangan Masjid di Jabodetabek Rini, Rini
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 6 No 2 (2018)
Publisher : SEBI School of Islamic Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jakis.v6i2.112

Abstract

The purpose of this research is to describe the financial management of mosques in Jabodetabek (Jakarta, Bogor, Tangerang and Bekasi). Financial management in terms of the preparation of financial statements, types of financial statements made, media publication of financial statement, bank accounts owned by mosques, types of sources of mosque fund receipts and audits of mosque financial statements. This research uses quota sampling. There are 185 districts in the Jabodetabek area, and the sample of mosques from 40 sub-districts is determined. Samples were taken randomly as many as 3 mosques per district. Data sources come from interviews with mosque finance managers. Number of sample in this research is 116 mosques. The results showed that most of the mosques already had financial statements. The types of financial statements that are made mostly are only cash reports. Publication of financial statement to worshipers, mostly by announcing at Friday prayers. The account owned by the mosque is mostly in the name of the manager. Mosque reception mainly comes from infaq and waqf of pilgrims. Only a small number of mosques have been audited for their financial statements
Determinasi Tingkat Pengungkapan Bank Syariah di Beberapa Negara Septyan, Krisno
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 6 No 2 (2018)
Publisher : SEBI School of Islamic Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jakis.v6i2.113

Abstract

The purpose of this study was determine the impact of Shariah Supervisory Boards’ Characteristic and Audit Firm Size against Disclosure Level. Shariah Supervisory Boards (SSB)’s Characteristic measured with Islamic Governance (IG) Score are include existent, background of education (economics and syariah), experience in economic (cross-membership and reputation in economics) and number of SSB. Audit firm size was proxied with dummy between big4 and non big4. For disclosure level measured with formulating disclosure index based on Shariah Enterprise Theory. Formulating index is compilation from few index in previously researchs. Sampel from six countries are Indonesia, Malaysia, Bahrain, Qatar, Iran and United Kingdom. Result show that all independent variables are significant to disclosure levels both with normal measure and sensitivity test
Analisis Determinan Tingkat Proporsi Dana Tabarru pada Asuransi Jiwa Syariah Nuraini, Nuraini; Kamal, Mustafa
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 6 No 2 (2018)
Publisher : SEBI School of Islamic Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jakis.v6i2.114

Abstract

This research aims to determine influence of the claim risk, retakaful contribution, operating expenses, exchange rate, inflation rate and BI rate toward proportion of tabarru’ funds on Islamic life insurance companies. Sampling is done by purposive sampling technique to get 138 data from different starting ranges data and periods, with the final sample of 23 Islamic life insurance companies during 2010-2017. The method of analysis used in this research is multiple linear regression using unbalanced panel data that processed by using Eviews 9. The result showed that the best estimation model for this research is Random Effect Model (REM). Simultaneously all of the independent variables have significant influence towards proportion of tabarru’ funds. While partially, claim risk has positive significant, retakaful contribution and operating expenses has negative significant influence towards proportion of tabarru’ funds. As for the macroeconomic variables, namely exchange rate, inflation rate and BI rate have no significant influence towards proportion of tabarru’ funds.
Tinjauan Teoritis Laporan Keuangan Badan Usaha Milik Desa Berbasis Syariah Harto, Prayogo P; Riwandari, Ria
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 6 No 2 (2018)
Publisher : SEBI School of Islamic Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jakis.v6i2.115

Abstract

This research aims to determine the form of financial statements Sharia BUMDes. This research using literature review. The accounting standards that form the basis in preparing the financial statements sharia BUMDes are PSAK ETAP, PSAKS Syariah and Permendes No. 4 of 2015 which regulates the establishment, maintenance, management, and dissolution BUMDes. The results of the research explained that the financial statements of sharia BUMDes is different with other businesses, because: 1) BUMDes has dual functions, commercial and social institutions, therefore BUMDes has two types of financial reports, social financial reports and commercial financial reports; 2) The allocation of PAD (Village Income) taken from the profit BUMDes; 3) The additional capital injection of funds ADD (Village Fund Allocation) every year; 4) The revenue reconciliation report and profit sharing which presents the amount of profit sharing BUMDes party and owner of the funds
Penilaian Tingkat Kesehatan Bank: Pendekatan CAMEL Dan RGEC (Studi Pada Bank Maybank Syariah Indonesia Periode 2011-2016) Amelia, Erika; Aprilianti, Astiti Chandra
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 6 No 2 (2018)
Publisher : SEBI School of Islamic Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jakis.v6i2.116

Abstract

This study aims to determine the risk based bank rating at PT. Bank Maybank Syariah Indonesia if measured using CAMEL (Capital, Asset, Management, Earning, Liquidity) method and RGEC (Risk Profile, Good Corporate Governance, Earning, Capital) in 2011-2016 and also aims to know differences in ratios used in CAMELS and RGEC methods. The research method used in this research is literature research or study desk study. The data used in this research is secondary data using financial statements of Bank Maybank Syariah Indonesia Period 2011-2016. The results show that the bank can be said to be adequately sound because almost all the ratios used meet the specified requirements and there are still some ratios that have not met the requirements, but in both methods have different results. In the year 2011-2014 the risk based bank rating of Maybank Syariah Bank is calculated using CAMEL method of bank is in the sound level. In 2015 -2016, the calculation of bank soundness shows that bank condition is in an sound level. In Maybank Syariah Bank the state of the bank is in the sound level is in 2011-2013 if calculated using the RGEC method. In the year 2014-2016 the condition of the bank shows a adequately sound level.
Komparasi Kinerja Perbankan Syariah Di ASIA Dengan Pendekatan Maqasid Syariah Adzhani, Rilanda; Rini, Rini
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5, No 1 (2017)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v5i1.11

Abstract

The purpose of this research was to analyze whether there are differences the performance of Islamic banking in Asia, based on the concept of Maqasid al-Shari?ah, using MI (Maqasid Index) value. This research was using data from financial report and annual report which were provided by each Islamic bank sample. This research was using 3 samples of Islamic banks for each country (Indonesia, Malaysia, Iran, Saudi Arabia, United Arab Emirates, Kuwait, and Qatar), so the total sample of Islamic banks were 21 Islamic banks. The total observation were 63 during three years period (2013-2015). The Kolmogorov-Smirnov tests were used to test the normality of data and the hypothesis testing was using Analysis of Variance (ANOVA). The result of this research showed that MI value, second sharia objectives called establishing justice, and third sharia objectives called public interest in Islamic banking in Indonesia showed no significant difference with Islamic banking in Malaysia, Iran, Saudi Arabia, United Arab Emirates, Kuwait, and Qatar
Pengukuran Efisiensi Organisasi Pengelola Zakat Dengan Metode Data Envelopment Analysis Zahra, Aulia; Harto, Prayogo P.; Bisyri ASH, Ahmad
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 4, No 1 (2016)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v4i1.28

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%).
Keberhasilan Penerapan SIA sebagai Variabel Pemoderasi atas Hubungan Komitmen Organisasional dan Kinerja Adli, Adli
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2, No 2 (2014)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i2.45

Abstract

The purposes of this study is to test: (1) the influence of organizational commitment oncompanies financial performance; and (2) the influence organizational commitment andsuccess of implementation accounting information system both jointly on companiesfinancial performance. The study was conducted survey method, consist of 38 BUMNin Indonesia, the sample was taken by using simple random sampling from populations.The collected were used questioners, and the validity and reliability of the data wastested before hypothesis testing. The data analysis for hypothesis testing using moderated regression analysis was processed by SPSS 16 software. The result of this studyshow that: (1) The organizational commitment significance effect on companies financialperformance; and (2) The organizational commitment and success of implementationaccounting information system both jointly significance effect on companies financialperformance specially on ROA dimension.
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.
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 : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v6i1.6

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.

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