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Analisis Determinan Atas Profitabilitas Bank Syariah Di Indonesia

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2022-04-30 DOI: 10.35836/jakis.v10i1.280

Nabila Firdaus Iman, Umiyati Umiyati

引用次数: 3

Tren Dan Dinamika Penelitian Akuntansi Syariah Di Indonesia: Analisis Bibliometrik 伊斯兰会计研究的趋势和动态:参考书目分析

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2022-04-30 DOI: 10.35836/jakis.v10i1.275

D. Fauziah, Ai Nur Bayinah, Sepky Mardian, Fahma Rianti

引用次数: 0

Zakat, Islamic Corporate Social Responsibility Dan Kinerja Keuangan Bank Umum Syariah Indonesia

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2022-04-30 DOI: 10.35836/jakis.v10i1.274

Yolanda Septian, Any Eliza, M. Bahtiar

{"title":"Zakat, Islamic Corporate Social Responsibility Dan Kinerja Keuangan Bank Umum Syariah Indonesia","authors":"Yolanda Septian, Any Eliza, M. Bahtiar","doi":"10.35836/jakis.v10i1.274","DOIUrl":"https://doi.org/10.35836/jakis.v10i1.274","url":null,"abstract":"This research aims to examine the effect of zakat and Islamic Corporate Social Responsibility (ICSR) on the financial performance of Sharia Commercial Banks in Indonesia for the 2016-2019 period. This research uses quantitative method. The data uses is secondary data in the from of the annual report of Sharia Commercial Banks registered with the OJK for the 2016-2019 period. The data is collected by using documentation method and literature study method. The data analysis method used is descriptive statistical analysis and regression analysis. The population used is Sharia Commercial Banks in Indonesia registered with the OJK for the 2016-2019 totaling 14 Sharia Commercial Banks, with samples that meet criteria, namely 12 Sharia Commercial Banks, and the sampling technique in this research uses purposive sampling technique. The results obtained in this research are that zakat has a significant effect on the financial performance of Sharia Commercial Banks. And Islamic Corporate Social Responsibility does not effect the financial performance of Sharia Commercial Banks because the greater the ICSR disclosure value in Sharia Commercial Banks does not make the financial performance of Sharia Commercial Banks god or bad and vice versa.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"19 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":"133903902","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: 3

Faktor Determinan Perolehan Surplus (Defisit) Underwriting Dana Tabarru’ Pada Asuransi Jiwa Syariah 在伊斯兰人寿保险上写下Tabarru资金盈余的决定因素

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2022-04-30 DOI: 10.35836/jakis.v10i1.305

Firliyati Hasanah, Mustafa Kamal

{"title":"Faktor Determinan Perolehan Surplus (Defisit) Underwriting Dana Tabarru’ Pada Asuransi Jiwa Syariah","authors":"Firliyati Hasanah, Mustafa Kamal","doi":"10.35836/jakis.v10i1.305","DOIUrl":"https://doi.org/10.35836/jakis.v10i1.305","url":null,"abstract":"This study aims to determine the internal factors and macroeconomic factors that affect the underwriting surplus (deficit) of tabarru' funds in Islamic life insurance companies in Indonesia. Internal factors used are contributions, investment returns, and claims. And macroeconomic factors used are inflation and Gross Domestic Product (GDP). The research sample was taken by purposive sampling technique, namely as many as 20 sharia life insurance companies. The observation period begins in 2017 and ends in 2020. The analytical method used is panel data regression analysis which is processed using Eviews 10. Based on the panel data regression test results show that simultaneously contributions, investment returns, claims, inflation and GDP have a significant effect on the underwriting surplus (deficit) of tabarru' funds in sharia life insurance companies in Indonesia for the period 2017-2020. Partially shows that contributions, investment returns, claims and GDP have a significant effect on the underwriting surplus (deficit) of tabarru' funds in Islamic life insurance companies in Indonesia for the period 2017-2020. Meanwhile, inflation has no significant effect on the underwriting surplus (deficit) of tabarru' funds in Islamic life insurance companies in Indonesia for the period 2017-2020.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"259 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":"116373531","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

Determinan Nilai Perusahaan Pada Jakarta Islamic Index 2015-2019

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2021-10-22 DOI: 10.35836/jakis.v9i2.260

Ayu Franciska, Rosyid Nur Anggara Putra

{"title":"Determinan Nilai Perusahaan Pada Jakarta Islamic Index 2015-2019","authors":"Ayu Franciska, Rosyid Nur Anggara Putra","doi":"10.35836/jakis.v9i2.260","DOIUrl":"https://doi.org/10.35836/jakis.v9i2.260","url":null,"abstract":"The purpose of this study is to examine the factors that influence firm value in manufacturing companies listed on the Jakarta Islamic Index (JII) for the 2015-2019 period. This study examines the effect of financial leverage, size, asset structure and corporate governance on firm value as measured by price to book value. The sample was determined by purposive sampling method and obtained 50 observation data. Research data collected form documentaion form the company’s annual report. The analysis technique used is multiple regression analysis. The results show that financial leverage, size, asset structure and corporate governance have a positive and significant effect on firm value. Financial leverage ratio encourage the company to pay off the liability, so cab be said that the manufacturs company do the best perfomance to create firm value. Size have positive impact to firm value. The big size company can denote the growth of the company and make the positif signal for investor. The Assets Structure has positive impact on firm value indicating that the assets structure is used optimally, it will increase the company’s return. Corporate Goverance has a positve effect on firm value where CEO Duality as indicator of corporate governance provide the strenght for top management and Independen Commisioner indicates the ability of the bord commissonerstoo make decisons more objectively.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123035551","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

Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit Umum Haji Surabaya Dalam Pandangan Maqashid Syariah 伊斯兰教认为，哈吉-泗水公立医院的环境会计应用分析

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2021-10-22 DOI: 10.35836/jakis.v9i2.223

Susi Susanti, Ahmad Baehaqi, M. Firman

{"title":"Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit Umum Haji Surabaya Dalam Pandangan Maqashid Syariah","authors":"Susi Susanti, Ahmad Baehaqi, M. Firman","doi":"10.35836/jakis.v9i2.223","DOIUrl":"https://doi.org/10.35836/jakis.v9i2.223","url":null,"abstract":"This study aims to analyze the application of environmental accounting in the Hajj public hospital in the view of maqashid sharia. The hospital which is the object of this research is RSU Haji Surabaya. This study uses a qualitative analysis method and a literature study approach. Sources of data use secondary data, namely in the form of journal literature and the official hospital website. Based on the research results, it is known that RSU Haji has implemented environmental accounting by issuing environmental costs. Costs incurred related to waste management at RSU Haji Surabaya consist of water costs, decoration service fees, cleaning service fees, waste management costs, building and building maintenance costs and road maintenance, irrigation, installation and network costs. The implication of environmental accounting at RSU Haji Surabaya is an implementation of objectives in maqashid sharia. Expenditures for maintaining the environment and buildings and treating hospital waste as a form of implementation of the goals of hifzdul nafs or protecting the soul and hifdzul bi'ah or protecting the environment, where the hospital prioritizes the comfort of patients and also the community around the hospital. In addition, the costs for providing facilities and infrastructure related to the provision of prayer rooms, wudlu places and separate bathrooms are the implementation of hifdzul dein or guarding religion.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114486515","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

Shariah Conformity dan Profitability: Apakah Ethical Identity Berpengaruh di Bank Syariah? 符合伊斯兰教法与盈利:Apakah伦理认同Berpengaruh银行伊斯兰教法?

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2021-10-22 DOI: 10.35836/jakis.v9i2.236

Zenubia Maulida Fitria, Sulhani Sulhani

引用次数: 1

Does Zakat Matter in the Midst of a Pandemic?: a Case Study 天课在流行病中重要吗?案例研究

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2021-10-22 DOI: 10.35836/jakis.v9i2.257

M. S. Nurzaman, Nadia Putri

引用次数: 0

Islamicity Performance Index Dan Kesehatan Finansial Bank Umum Syariah Di Indonesia 伊斯兰教表演指数和印尼伊斯兰公共银行财务健康状况

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2021-10-22 DOI: 10.35836/jakis.v9i2.233

Sabirin Sabirin

{"title":"Islamicity Performance Index Dan Kesehatan Finansial Bank Umum Syariah Di Indonesia","authors":"Sabirin Sabirin","doi":"10.35836/jakis.v9i2.233","DOIUrl":"https://doi.org/10.35836/jakis.v9i2.233","url":null,"abstract":"The purpose of this research is to explain the effect of the Islamic performance index on the financial soundness of Islamic commercial banks in Indonesia. The population in this study were all Islamic Commercial Banks in Indonesia in 2016-2019. The sampling technique was carried out by using purposive random sampling method. Samples that meet the criteria are 10 Islamic Commercial Banks, the unit of analysis specified is 50, namely from 10 banks that meet the criteria determined by the observation period of 5 years. For the hypothesis developed in this study using multiple regression analysis. The results of this study indicate that the Islamic performance index for zakat performance, directors-employee welfare, and Islamic investment has a positive and significant effect on the financial health of BUS in Indonesia, meaning that the better the three variables, the better the health of BUS in Indonesia. While the Islamic performance index for profit sharing, fair distribution, Islamic income does not have a significant effect on the financial soundness of Islamic commercial banks in Indonesia, this is due to the low level of profit sharing, the small level of fair distribution, and caused by not all Islamic banks disclose its non-halal income","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124137730","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

Perkembangan Riset Akuntansi Nilai Tambah Syariah 伊斯兰教法增值会计研究的发展

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2020-10-30 DOI: 10.35836/jakis.v8i2.281

Rohmat Hidayatulloh, Sepky Mardian

引用次数: 0