Harto, Prayogo P.
SEBI School of Islamic Economics

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.