Lubis, Ahmad Tarmidzi
SEBI School of Islamic Economics

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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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Abstract

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
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