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INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN ISLAM
Published by Sekolah Tinggi Islam SEBI
ISSN : 23382783     EISSN : 25493876     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Arjuna Subject : -
Articles 115 Documents
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EFISIENSI DI BANK SYARIAH: STUDI EMPIRIS PADA UNIT USAHA SYARIAH BANK PEMBANGUNAN DAERAH DI INDONESIA Sari, Lili Puspita; Tanjung, Hendri
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 8, No 1 (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.877 KB) | DOI: 10.35836/jakis.v8i1.105

Abstract

This study aims to evaluate Sharia Unit of Regional Development Bank (Bank Pembangunan Daerah) perform in Indonesia period 2012-2017. Considering the development of UUS in Indonesia including BPD, this research seeks to analyze the bank performs considering the BPD. BPD have important role to support the regional economy. One of the indicators used to know about bank perform is efficiency. The input variables used in this research are Third Party Fund,  Labor Cost, Total Financing and Other Bank Placements. Using Data Envelopment Analysis (DEA) method, we found out that the efficiency level of UUS BPD in Indonesia is quite good with an average efficiency level above 85%. Meanwhile, by using tobit regression, we known that all variables used significantly influence the perform of UUS BPD efficiency level in Indonesia
APA PERTIMBANGAN MASYARAKAT BERASURANSI SYARIAH DI JABODETABEK? Handayani, Tati; Yetty, Fitri; Priyatno, Prima Dwi
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 8, No 1 (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.245 KB) | DOI: 10.35836/jakis.v8i1.104

Abstract

The presence of sharia insurance becomes one of the choices of muslim community in investing, because insurance as one of the investment ways to face risks in the future. The success of sharia insurance companies are cannot be neglected from the participation of people in understanding the importance of taking sharia insurance. The research aims to discover and analyzing factors that can influence people's perception of using Islamic insurance. The research method used is quantitative descriptive analysis. For population and sample are Jabodetabek community. This method uses Convenience Sampling Technique, and the data analysis uses Partial Least Square (PLS). This research shows that the most important factor which is influencing the community in deciding to take Sharia insurance is the level of understanding of sharia continued with the level of product quality, but it can be seen that the premium and promotion indicators are still less known by the respondent. So, the insurance company need to be more socialize sharia insurance to the public
BAGAIMANA DEPOSIT STRUCTURE DAN OWNERSHIP CONCENTRATION MEMENGARUHI PENGUNGKAPAN ISLAMIC CORPORATE GOVERNANCE? Katsurayya, Hasna; Fitrijanti, Tettet; Fiitriyah, Fury Khristianty
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 8, No 1 (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.218 KB) | DOI: 10.35836/jakis.v8i1.109

Abstract

This study aims to determine the effect of Deposit Structure and Ownership Structure on the disclosure of Islamic Corporate Governance (ICG). Deposit Structure is proxied by the percentage of the Profit Sharing Investment Account (PSIA) to assets, while Ownership Structure used in this study is Blockholder Ownership and Managerial Ownership. The research uses descriptive and verification method with quantitative analysis approach. The population of this research is Islamic banks in Indonesia and Malaysia with a sample of 22 Islamic banks between the period of 2013 and 2017. The analytical tool employed is the classic assumption test and panel data regression analysis to test the hypothesis through t test and F. The results shows that simultaneous Profit Sharing Investment Account, Blockholder Ownership, and Managerial Ownership has significant effect on the disclosure of ICG. Partially, Profit Sharing Investment Account indicates significant positive effect on the disclosure of ICG, Blockholder Ownership shows significant positive effect on the disclosure of ICG, while the Managerial Ownership does not affect the disclosure of ICG
APAKAH KEPERCAYAAN MUWAKIF DITENTUKAN OLEH AKUNTABILITAS PENGELOLAAN WAKAF TUNAI DAN PERAN NADZIR ? Sulaeman, Agus; Bayinah, Ai Nur; Hidayat, Roni
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 8, No 1 (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.685 KB) | DOI: 10.35836/jakis.v8i1.129

Abstract

This study aims to analyze the influence of accountability in cash waqf management and role of nadzir towards level of muwakif trust in Indonesia. This research type is quantitative research using a survey method with the correlation approach. The data used are primary data by spreading the questionnaires to 100 muwakif in Indonesia. samples were taken by using random sampling techniques. Analysis data used to test the hypotheses using multiple linear regression analysis. The results of this study stated that the variable of accountability in cash waqf management and role of nadzir have a positive effect and significant on the level of muwakif trust in Indonesia, Therefore to increase the muwakif trust, nadzir institutions must increase information dissemination, honesty, punctuality, according to ethical standards and laws, clear targets, and easy access to information. Also, the role of nadzir in carrying out their duties must be increased, like the responsibility for collecting and managing cash waqf, the efficiency of the program and the budget, the rationalization between the draft budget and the program to be implemented
PERBANDINGAN HISTORICAL COST DAN CURRENT COST SEBAGAI DASAR PENILAIAN ZAKAT PERBANKAN SYARIAH Eliza, Any; Ramdani, Rahmat Fajar
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 8, No 1 (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.431 KB) | DOI: 10.35836/jakis.v8i1.126

Abstract

This research aims to count and analyze the income of Sharia Commercial Bank based on current cost measurement and also test statistically the significancy of differences between the two measurements basis (historical cost and current cost). This research uses financial statements for the year 2018 of 12 Sharia Commercial Banks. The data is collected by using documentation method and literature study method. Analysis of data is conducted by using descriptive analysis and paired t-test to answer the hypothesis proposed in this research. Findings from the reserach shows that generally, income before zakah and tax of 12 Sharia Commercial Banks counted by using current cost measurement is higher than income before zakah and tax counted by using historical cost measurement. Although the result is not significant statistically, the differences are valuable and can affect the sum of zakat should be paid

Page 12 of 12 | Total Record : 115

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