JURNAL AKUNTANSI DAN KEUANGAN ISLAM最新文献

Efficiency Of Zakat Institutions In Indonesia During 2017-2021: An Application Of Data Envelopment Analysis 2017-2021年印尼天课机构效率:数据包络分析的应用

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2023-04-30 DOI: 10.35836/jakis.v11i1.456

Muhammad Yusuf Fakhri, Efri Syamsul Bahri, M. Wulan

{"title":"Efficiency Of Zakat Institutions In Indonesia During 2017-2021: An Application Of Data Envelopment Analysis","authors":"Muhammad Yusuf Fakhri, Efri Syamsul Bahri, M. Wulan","doi":"10.35836/jakis.v11i1.456","DOIUrl":"https://doi.org/10.35836/jakis.v11i1.456","url":null,"abstract":"The purpose of this study is to measure the financial performance of the National Amil Zakat Institution (LAZNAS) in the effectiveness of distribution and the efficiency of fund management. This research method uses quantitative with a descriptive approach. This study uses secondary data derived from LAZNAS website sources. The technique of collecting data by purposive sampling, namely; LAZNAS, which can publish financial statement data on the website from 2017-2021. Analysis technique or financial performance on effectiveness using the Allocation to Collection Ratio (ACR) approach. Then, the efficiency aspect uses the Data Envelopment Analysis (DEA) approach. The results of measuring financial performance in the part of effectiveness show that 6 LAZNAS in the Highly Effective category are; Dompet Dhuafa, Griya Yatim &Dhuafa, LAZISNU, Panti Yatim Indonesia, Rumah Yatim, and Rumah Zakat. Then, Al Azhar and LAZISMU showed the Effective category in the 2017-2021 period. On efficiency measurements, LAZISNU already offers efficiency. Other LAZNAS are still experiencing inefficiencies in the 2017-2021 period","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"2014 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128749017","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Corporate Governance and Shariah Non-compliance Risk: The Case of Islamic Banks in Indonesia 公司治理与伊斯兰教法违规风险:以印尼伊斯兰银行为例

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2023-04-16 DOI: 10.35836/jakis.v11i1.370

Opi Ramdani, M. Kamal

引用次数: 0

Islamic & Conventional Mutual Funds Performance by Return and Risk Adjusted Performance 伊斯兰和传统共同基金的收益和风险调整业绩

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2023-04-16 DOI: 10.35836/jakis.v11i1.403

Elmanizar Elmanizar, Erythrina Aveliasari

引用次数: 1

What Drives The Financial Performance of Islamic Insurance Companies in Indonesia? 是什么推动了印尼伊斯兰保险公司的财务表现?

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2023-04-16 DOI: 10.35836/jakis.v11i1.378

Mukti Prasaja, A. Setiawan, U. Rahmawati

{"title":"What Drives The Financial Performance of Islamic Insurance Companies in Indonesia?","authors":"Mukti Prasaja, A. Setiawan, U. Rahmawati","doi":"10.35836/jakis.v11i1.378","DOIUrl":"https://doi.org/10.35836/jakis.v11i1.378","url":null,"abstract":"This study aims to analyze the determinants of the performance of Islamic insurance companies in Indonesia. This research uses a quantitative approach by using secondary data in the form of financial statements of sharia insurance companies listed on Otoritas Jasa Keuangan (OJK) in the year 2016-2020. Furthermore, the statistical analysis technique uses influence test analysis through panel data regression tests. The variables used in this study are are volume of capital, firm size, premium income, and operational efficiency to improve the financial performance of Islamic insurance companies. The panel data show that the variables of the volume of capital, premium income, and operational efficiency influence the financial performance of Islamic insurance companies in Indonesia. This is because the company's capital has met the minimum requirement of 100 billion rupiahs this has an impact on increasing premium income from 2016-2020 and finally in the operations that are run efficiently. Meanwhile, the variables of firm size do not influence the financial performance of Islamic insurance companies. This is because several sharia insurance companies have experienced a decrease in their total assets such as Prudential and AIA Syariah","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131148351","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Accountability of Micro Waqf Banks in The Perspective of Sharia Enterprise Theory 伊斯兰企业理论视角下的小额信贷银行问责制

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2023-04-16 DOI: 10.35836/jakis.v11i1.373

Rias Sholihah, Agus Arwani, S. Zulfa

{"title":"Accountability of Micro Waqf Banks in The Perspective of Sharia Enterprise Theory","authors":"Rias Sholihah, Agus Arwani, S. Zulfa","doi":"10.35836/jakis.v11i1.373","DOIUrl":"https://doi.org/10.35836/jakis.v11i1.373","url":null,"abstract":"This study aims to analyze the Accountability of the management based on Sharia Enterprise Theory at Islamic Boarding School-based Micro Waqf Banks in Jombang. This research uses the field research type and a descriptive qualitative approach—data collection techniques through observation, interviews, and documentation. The results of this study indicate that the Islamic Boarding School-based Micro Waqf Bank in Jombang has implemented accountability indicators based on Sharia Enterprise Theory, namely vertical Accountability to Allah SWT and Horizontal Accountability to customers by having DPS that is MUI certified and there are no transactions that are not by Sharia. However, Micro Waqf Banks still need to fulfill horizontal Accountability to customers on the ZIS Report indicators. Micro Waqf Banks have fulfilled Horizontal Accountability for employees with employee education and training. However, the Micro Waqf Bank has not met the salary and remuneration for employees according to the minimum wage and does not have special programs to improve employee spirituality. Micro Waqf Banks have fulfilled Horizontal Accountability to the community/society through broad community access to Micro Waqf Bank financing and contributions to MSME Development and improving the community's quality of life through economic empowerment. However, the Micro Waqf Bank does not yet have disclosure of social funds. Micro Waqf Banks have fulfilled Horizontal Accountability towards indirect stakeholders, namely nature/environment with household-scale customers, so it is less likely to pollute the environment.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124976417","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Kompetensi Takmir Dalam Menjaga Kualitas Laporan Keuangan Masjid: Telaah Literatur Takmir在维持清真寺财务报表质量方面的能力:研究文献

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2022-10-31 DOI: 10.35836/jakis.v10i2.361

Fuad Najmudin, Ai Nur Bayinah

引用次数: 1

Analisis Kepatuhan Pajak pada Pelaku UMKM Ditinjau dari Sistem dan Pelayanan Pajak 对UMKM犯罪者税收合规的分析回顾了系统和服务

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2022-10-31 DOI: 10.35836/jakis.v10i2.356

Qori Hikmah Nur Hanafi, M. Firman, Erina Maulidha

引用次数: 1

Matanre Siri: Rekonstruksi Peningkatan Uniformitas Pernyataan Standar Akuntansi Keuangan No. 109 Matanre Siri:重建自定义会计标准声明109号

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2022-10-31 DOI: 10.35836/jakis.v10i2.353

Ismayanti Muksin, Saddan Husain

{"title":"Matanre Siri: Rekonstruksi Peningkatan Uniformitas Pernyataan Standar Akuntansi Keuangan No. 109","authors":"Ismayanti Muksin, Saddan Husain","doi":"10.35836/jakis.v10i2.353","DOIUrl":"https://doi.org/10.35836/jakis.v10i2.353","url":null,"abstract":"The objective of this paper is to consider local culture as one of the factors that can help the National Amil Zakat Agency (BAZNAS) adhere more closely to the Statement of Financial Accounting Standards (PSAK) No.109, even though many Zakat Management Organizations (OPZ) have yet to do so. This paper employs an interpretive qualitative approach by contrasting the Indonesian Accounting Association's (IAI) Statement of Financial Accounting Standards with the Bugis Matanre Siri philosophy.In the context of the implementation of Statement of Financial Accounting Standards (PSAK No.109), Matanre Siri has developed into a philosophical value as well as a core value at the National Amil Zakat Agency (BAZNAS) of the Sidenreng Rappang Regency. Human resources with Makassar Bugis ancestry also play a significant role in bringing the implementation process and Bugis culture's Sulapa Eppa values together. At the National Amil Zakat Agency of Sidrap Regency, financial statements (financial statements) that are accountable and transparent are created by presentations based on the value of Matanre Siri, such as lempu' (honest). So that Metanre Siri is constructed with the intention of achieving uniformity or uniformity that has been established by the authorities.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115122238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Peran Dewan Pengawas Syariah dalam Penerapan Tata Kelola Bank Pembiayaan Rakyat Syariah 伊斯兰监督委员会在实施伊斯兰人民融资银行管理方面的作用

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2022-10-31 DOI: 10.35836/jakis.v10i2.342

Umar bin Abdul Aziz, Jaih Mubarok, H. Susanto

{"title":"Peran Dewan Pengawas Syariah dalam Penerapan Tata Kelola Bank Pembiayaan Rakyat Syariah","authors":"Umar bin Abdul Aziz, Jaih Mubarok, H. Susanto","doi":"10.35836/jakis.v10i2.342","DOIUrl":"https://doi.org/10.35836/jakis.v10i2.342","url":null,"abstract":"This study aims to determine the role of Shariah Supervisory Board (SSB) PT. BPRS XXX in Bogor Regency and SSB PT. BPRS YYY in Cianjur Regency in implementing the governance of BPRS POJK Number 24/POJK.03/2018. This type of research is a field research with a qualitative approach. The results of this study are that SSB BPRS XXX and BPRS YYY have carried out their roles well even though there are several tasks that are not in accordance with OJK regulations, such as mentioning the reasons for taking samples, not explaining concurrent positions and remuneration in detail in the governance report. From the results of the assessment of the role of SSB in the two BPRS, BPRS XXX is slightly superior to BPRS YYY because BPRS YYY has one transaction that is not sharia-compliant. In the Implementation Scale of SSB Governance, both BPRS received good predicate. Recommendations in this study include for SSB in addition to knowing the sciences of fiqh muamalah, SSB also needs to know the ins and outs of the transaction flow in Islamic Financial Institution (IFI). In addition, SSB also needs to know statistics so that the inspection of documents by sampling is more accurate and represents other documents that were not examined.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126395903","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Financial Performance, Macroeconomics, And Systematic Risk On Islamic Stocks Of Manufacturing Entities 制造业实体伊斯兰股票的财务绩效、宏观经济和系统风险

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2022-04-30 DOI: 10.35836/jakis.v10i1.310

Rizky Siswanto, Sigid Eko Pramono, R. Ismal

{"title":"Financial Performance, Macroeconomics, And Systematic Risk On Islamic Stocks Of Manufacturing Entities","authors":"Rizky Siswanto, Sigid Eko Pramono, R. Ismal","doi":"10.35836/jakis.v10i1.310","DOIUrl":"https://doi.org/10.35836/jakis.v10i1.310","url":null,"abstract":"This study is to examine and analyze the effect of financial performance as measured by Return On Assets (ROA), Current Ratio (CR) and Earning Per Share (EPS), macroeconomic indicators using the BI rate, exchange rate and inflation as well as adding systematic risk as an intervention variable to the Islamic stock returns in the manufacturing sector on the Indonesian Sharia Stock Index (ISSI). The research sample was 51 companies with observations from 2016 to 2020, using the Structural Equation Modeling (SEM) method and IBM AMOS (Analysis of Structural Moment) V.22 software to test the available data. The direct test results show that financial performance and systematic risk have an effect on Islamic stock returns, while macroeconomic indicators have no effect. The test results through the intervention variables show that financial performance has an effect, but macroeconomic indicators still have no effect on Islamic stock returns through systematic risk. The activities of the consumer goods industry and basic industry which have always been the main needs are the reason why issuers in the manufacturing sector at ISSI are not affected by changes in macroeconomic indicators.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115288829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1