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Determinasi Kualitas Audit Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia 印尼伊斯兰教法股票指数中列出的公司的审计质量确定
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2020-10-26 DOI: 10.35836/JAKIS.V8I2.130
NurkholifahDwi Rahayu, P. P. Harto, M. Kamal
{"title":"Determinasi Kualitas Audit Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia","authors":"NurkholifahDwi Rahayu, P. P. Harto, M. Kamal","doi":"10.35836/JAKIS.V8I2.130","DOIUrl":"https://doi.org/10.35836/JAKIS.V8I2.130","url":null,"abstract":"This research aims to examine empirically the influence of the size of the public accounting firms, auditor specialization industry, the size of the audit committee, and audit delay on audit quality. The population of this research is the companies listed in the ISSI. The data are analyzed by using a multiple linear regression. Proxy measurements for audit quality are using discretionary accrual Kazsnik model. Data analysis shows that the size of the public accounting firms, auditor specialization industry, and audit delay influence the audit quality.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"950 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126653957","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
Perbandingan Historical Cost dan Current Cost sebagai Dasar Penilaian Zakat Perbankan Syariah
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2020-04-25 DOI: 10.35836/JAKIS.V8I1.126
Any Eliza, R. Ramdani
{"title":"Perbandingan Historical Cost dan Current Cost sebagai Dasar Penilaian Zakat Perbankan Syariah","authors":"Any Eliza, R. Ramdani","doi":"10.35836/JAKIS.V8I1.126","DOIUrl":"https://doi.org/10.35836/JAKIS.V8I1.126","url":null,"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. Penelitian ini bertujuan untuk menghitung dan menganalisis laba Bank Umum Syariah di Indonesia dengan menggunakan dasar pengukuran current cost serta menguji secara statistik apakah terdapat perbedaan signifikan antara laba yang dihitung berdasarkan dasar pengukuran historical cost dengan current cost. Penelitian ini menggunakan data  laporan keuangan konsolidasian 12 Bank Umum Syariah tahun 2018. Metode pengumpulan data yang digunakan adalah metode dokumentasi dan studi pustaka. Analisis data dilakukan dengan analisis deskriptif serta uji statistik berupa uji t dua sampel berpasangan (paired t-test) untuk membuktikan hipotesis yang diajukan dalam penelitian ini. Hasil penelitian menunjukkan bahwa dasar pengukuran current cost menghasilkan nilai laba sebelum zakat dan pajak yang lebih tinggi dibandingkan dasar pengukuran historical cost. Meskipun hasilnya tidak signifikan secara statistik, perbedaannya sangat berharga dan dapat mempengaruhi jumlah zakat yang harus dibayar.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114931075","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
Adopsi International Financial Reporting Standards (IFRS) di Negara-negara Muslim: Perspektif Institutional Theory 采用国际财务报告准则(IFRS):透视制度理论
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-06-26 DOI: 10.35836/JAKIS.V7I1.66
Elsa Nuriyani, Sepky Mardian
{"title":"Adopsi International Financial Reporting Standards (IFRS) di Negara-negara Muslim: Perspektif Institutional Theory","authors":"Elsa Nuriyani, Sepky Mardian","doi":"10.35836/JAKIS.V7I1.66","DOIUrl":"https://doi.org/10.35836/JAKIS.V7I1.66","url":null,"abstract":"The aim of this study is to discover the adoption of International Financial ReportingStandards convergence enforced in Muslim countries. The population of this study is27 Muslim states in the world, while the sample of this study are 7 Muslim States, i.e.;Saudi Arabia, Malaysia, Bangladesh, Egypt, Nigeria, United Arab Emirates, andIndonesia. The results of this study indicate that most of the Muslim countries in theworld have converged their accounting standards with IFRS for certain reasons thatarised from each country. Although there are some countries that do not carry out theconvergence throughly due to standard nonconformities with existing policies in thosecountries.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114406577","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
Kenapa Muzakki Percaya Kepada Lembaga Amil Zakat?
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-06-26 DOI: 10.35836/JAKIS.V7I1.68
Halimah Assa’diyah, Sigit Pramono
{"title":"Kenapa Muzakki Percaya Kepada Lembaga Amil Zakat?","authors":"Halimah Assa’diyah, Sigit Pramono","doi":"10.35836/JAKIS.V7I1.68","DOIUrl":"https://doi.org/10.35836/JAKIS.V7I1.68","url":null,"abstract":"The study aimed to examine the influence of accountability, transparency of the Zakat Organization towardz Muzakki's Trust. The respondents are the muzakki who registered in the Central BAZNAS and Baitul Maal Hidayatullah LAZ. Baitul Maal LAZ and Central BAZNAS was taken by using non-purposive sampling. Data were collected by the questionnaire. The data are analyzed by the Structural Equation Modeling (SEM) with the PLS approach. The study indicated that accountability do not has any significant affect towards the muzakki's trust otherwise the  transparency has a significant effect  towards the muzakki's trust","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128156062","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: 5
Indikator Kualitas Audit: Persepsi Auditor Muslim 审计质量指标:穆斯林审计师的看法
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-06-26 DOI: 10.35836/JAKIS.V7I1.70
Etika Rosy, M. Firman, Ahmad Tarmidzi Lubis
{"title":"Indikator Kualitas Audit: Persepsi Auditor Muslim","authors":"Etika Rosy, M. Firman, Ahmad Tarmidzi Lubis","doi":"10.35836/JAKIS.V7I1.70","DOIUrl":"https://doi.org/10.35836/JAKIS.V7I1.70","url":null,"abstract":"This research aims to examine indicators that affect audit quality according to Muslim auditors. The object of this research is the Public Accounting Firm (KAP) in Jakarta and Depok. The data collection technique used questionnaire model with random sampling technique of auditors from 11 KAP. The research method is quantitative research and the data analysis tool used Structural Equation Modeling (SEM) approach to Partial Least Square (PLS). The results of this study indicate that integrity has a significant effect on audit quality, while the caliph & sincerity, piety & fear of Allah SWT, truth and working perfectly and responsibly to Allah SWT does not affect audit quality.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130117074","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
Pengungkapan Tanggung Jawab Sosial Perbankan Syariah di Asia Tenggara 东南亚伊斯兰银行的社会责任披露
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-06-26 DOI: 10.35836/JAKIS.V7I1.64
Maesya’bani Maesya’bani, S. Mulyati, Erina Maulidha
{"title":"Pengungkapan Tanggung Jawab Sosial Perbankan Syariah di Asia Tenggara","authors":"Maesya’bani Maesya’bani, S. Mulyati, Erina Maulidha","doi":"10.35836/JAKIS.V7I1.64","DOIUrl":"https://doi.org/10.35836/JAKIS.V7I1.64","url":null,"abstract":"This study aims to measure the social responsibility disclosure of Islamic Bank inSoutheast Asia based on ISR index. The research method in this study is descriptivequalitative with content analysis in annual reports published on the website. Thepopulation in this study is Islamic banking in Indonesia, Malaysia and BruneiDarussalam from 2015-2017. The selected sample used a purposive samplingtechnique consisting of 20 selected Sharia Banks. The results showed overall, thepredicate level of disclosure of sharia banking social performance in Southeast Asiawas considered less informative with a score of 55.35%. Although the level ofdisclosure of social performance continues to increase every year.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115939964","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
Pengungkapan Kinerja Sosial Perbankan Syariah di Indonesia 伊斯兰银行在印尼的社会表现披露
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-06-26 DOI: 10.35836/JAKIS.V7I1.65
Darihan Mubarak, Sigit Pramono, Ai Nur Bayinah
{"title":"Pengungkapan Kinerja Sosial Perbankan Syariah di Indonesia","authors":"Darihan Mubarak, Sigit Pramono, Ai Nur Bayinah","doi":"10.35836/JAKIS.V7I1.65","DOIUrl":"https://doi.org/10.35836/JAKIS.V7I1.65","url":null,"abstract":"The research aims to determine the disclosure of the social performance of Islamicbanking based on the ISR index. The method used in this research is qualitativecontent analysis. Qualitative content analysis is also called Ethnographic ContentAnalysis (ECA), which is a combination of objective content analysis and participantobservation where researchers interact with documentation materials. The populationin this study are all Islamic Commercial Banks (BUS) in Indonesia with a sample ofBUS which has published annual reports for the 2015-2017 period using purposivesampling method. From the assessment results using the ISR index, it was found thatBSM occupies the highest disclosure value in the 2015-2017 period. The average peryear shows that the reporting of social performance of Islamic Bank tends to increasewith a good predicate.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116752339","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: 2
Perekayasaan Akuntansi Istishna’ Pada Produk Pembiayaan Apartemen 复兴会计关于公寓融资产品
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-06-18 DOI: 10.35836/JAKIS.V1I1.58
Erina Maulidha, Asrul Aminulloh
{"title":"Perekayasaan Akuntansi Istishna’ Pada Produk Pembiayaan Apartemen","authors":"Erina Maulidha, Asrul Aminulloh","doi":"10.35836/JAKIS.V1I1.58","DOIUrl":"https://doi.org/10.35836/JAKIS.V1I1.58","url":null,"abstract":"Adoption of PSAK 104 on Accounting Istishna, creating an obstacle for Islamic banks.Plus the difficulty of implementing the contract istishna itself in the banking business.PSAK related more appropriately applied to the real sector companies engaged insteadof banking services. This study aims to determine the constraints and associated engineering analysis accounting istishna ‘apartment on financial products in Islamic banks.The research method used is descriptive qualitative field research. Analysis was used tocompare the conditions obtained in the field by the recognition of regulated accountingunder PSAK 104 and the legislation in force. Based on the analysis, there are severalobstacles that arise in the application of financing istishna, which is related to information technology, human resources and the prevalence of apartment construction businessin Indonesia in the implementation of accounting standards. Consequently, in practice,Islamic banks have not fully adopted PSAK 104, especially in terms of disbursement offunds to the developer, the recognition of revenue on accrual basis and cash basis, andmargin recognition in installments during construction by the customer.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"140 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122065012","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 Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa STEI SEBI Jurusan Akuntansi Syariah terhadap Profesi Akuntan Publik 分析因素影响了伊斯兰会计专业的学生对公共会计专业的兴趣
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-06-18 DOI: 10.35836/JAKIS.V2I1.54
Niswah Mahmudah
{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa STEI SEBI Jurusan Akuntansi Syariah terhadap Profesi Akuntan Publik","authors":"Niswah Mahmudah","doi":"10.35836/JAKIS.V2I1.54","DOIUrl":"https://doi.org/10.35836/JAKIS.V2I1.54","url":null,"abstract":"This study aims to determine the factors that affect SEBI student interest subject toIslamic Accounting Public Accounting profession. These are intrinsic work values ,socio-economic and personality factors. The findings showed that the number of IslamicAccounting students are not interested in the profession of public accounting is fargreater than the number of students interested in the public accounting profession, whichis 22: 60. This research note that, although more than 50% students of Islamic Accounting class of 2008 and 2009 have a grasp of the Public Accounting profession, but thewhole or 100% of these students have never had an internship experience in PublicAccounting Firm (KAP). The study found the three factors of intrinsic work factors,socio-economic and personality are not significantly affect the interest of students towards public accounting profession","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114020165","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: 2
Pengaruh Return On Equity dan Economic Value Added Terhadap Nilai Perusahaan Pengaruh股本回报率和经济增加值Terhadap Nilai Perusahaan
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-06-18 DOI: 10.35836/JAKIS.V1I1.56
Fahmi Nugraha, Muhammad Doddy A. Bahtiar
{"title":"Pengaruh Return On Equity dan Economic Value Added Terhadap Nilai Perusahaan","authors":"Fahmi Nugraha, Muhammad Doddy A. Bahtiar","doi":"10.35836/JAKIS.V1I1.56","DOIUrl":"https://doi.org/10.35836/JAKIS.V1I1.56","url":null,"abstract":"Nilai sebuah perusahaan dapat dilihat dari kinerja keuangan perusahaan. Ada banyakpenilaian kinerja keuangan perusahaan, diantaranya adalah Return On Equity (ROE) danEconomic Value Added (EVA). Kinerja keuangan akan berpengaruh positif terhadap nilaiperusahaan. Adanya perbedaan hasil dari penelitian sebelumnya ditambah dengan datariil yang tidak sesuai dengan teori menjadi latar belakang penelitian ini dilakukan.Berdasarkan hasil penelitian, pada pengujian secara parsial ROE berpengaruh secarasignifikan terhadap nilai perusahaan sementara EVA tidak berpengaruh secara signifikanpada tingkat kepercayaan 95%. Secara simultan, ROE dan EVA berpengaruh secarasignifikan terhadap nilai perusahaan. Nilai Adjusted R Square pada penelitian ini adalahsebesar 0,315 yang berarti 31,5 % perubahan nilai perusahaan dapat dijelaskan olehvariabel ROE dan EVA sedangkan sisanya dipengaruhi oleh variabel lain yang tidakdiungkapkan dalam penelitian ini. Hasil penelitian ini diharapkan dapat memberikaninformasi kepada investor dan calon investor, perusahaan dan regulator dalam pengambilankeputusan.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127782248","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
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