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Dinamika Kualitas Audit Di Perbankan Syariah Di Indonesia 印尼伊斯兰银行的优质审计动态
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-03-05 DOI: 10.35836/JAKIS.V5I2.21
Riani Riani, Sepky Mardian
{"title":"Dinamika Kualitas Audit Di Perbankan Syariah Di Indonesia","authors":"Riani Riani, Sepky Mardian","doi":"10.35836/JAKIS.V5I2.21","DOIUrl":"https://doi.org/10.35836/JAKIS.V5I2.21","url":null,"abstract":"This study discusses and understands the competence and independence of auditors on audit quality in sharia banking in Indonesia. While in the discussion the authors analyze the things that are deemed related to the competence and independent audit of auditor tenure or rotation seen through two post-KMK regime and post Act No. 5, Audit firm reputation by looking at audit firm size, audit fees, and auditor competencies determined through background education, certification, experience of work, and frequency of training that followed. The result of the research shows that the limitation of audit tenure does not decrease the quality of audit in sharia banking, the dynamics of audit quality is formed from independent relationship and auditor competence depends on the maximum level of audit","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134277085","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
Integrasi Unsur Spiritualitas Dalam Prinsip Good Cooperative Governance: Revitalisasi Nilai Koperasi 合作治理原则精神元素的融合:合作性价值的复兴
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-03-05 DOI: 10.35836/JAKIS.V5I2.20
Fitri Nur Rilah, N. I. Riwajanti
{"title":"Integrasi Unsur Spiritualitas Dalam Prinsip Good Cooperative Governance: Revitalisasi Nilai Koperasi","authors":"Fitri Nur Rilah, N. I. Riwajanti","doi":"10.35836/JAKIS.V5I2.20","DOIUrl":"https://doi.org/10.35836/JAKIS.V5I2.20","url":null,"abstract":"The aim of this research was to examine the integration of spirituality element in Good Cooperative Governance (GCG) priciples. This was a qualitative post-modernist research. The research was conducted in one of small towns in East Java often called ‘Kota Santri/Islamic Student City’, namely Pasuruan City. The informants in this research were Head of Empowerment Section and Head of Institutional Section in Department of Cooperative and SMEs of Pasuruan; Cooperative Board and Manager in one of the cooperative in Pasuruan. Data collection was conducted with in-depth interview. The data used was primary data as qualitative data. Thematic analysis was used as analysis technique. The qualitative information was coded (translated) into qualitative data; followed by arrangement of pattern/theme; then encoding process (classifying pattern/theme into the relationships between categories); defining and describing the categories; and the last conclusion drawing. The result indicates that GCG has the uniqueness that enables its principles integrated of spirituality element.  The essence of the spirituality value is cooperative values and its embodiment as an effort to revitalyze the cooperative values. The finding of this research was Fishbone Diagram of Spirituality Values on GCG Principles","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"65-66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134376525","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
Efisiensi Kinerja BAZNAS Bogor Dan Sukabumi: Pendekatan Data Envelopment Analysis
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-03-05 DOI: 10.35836/JAKIS.V5I2.17
Siti Nurhasanah, Deni Lubis
{"title":"Efisiensi Kinerja BAZNAS Bogor Dan Sukabumi: Pendekatan Data Envelopment Analysis","authors":"Siti Nurhasanah, Deni Lubis","doi":"10.35836/JAKIS.V5I2.17","DOIUrl":"https://doi.org/10.35836/JAKIS.V5I2.17","url":null,"abstract":"This study aims to know how performance efficiency BAZNAS in Bogor city, Bogor district, and Sukabumi district, and recommends things need BAZNAS have not been efficient can reach 100 percent efficiency level. This research using Data Envelopment Analysis (DEA) method, with intermediation approach and production approach. The input and output intermediation approach are collected funds, operational costs, and channeled funds. The input and output of production approach are operational costs, socialization costs, collected funds, and channeled funds. The result of this study show that with intermediate approach BAZNAS has descresed efficiency. Calculation of production approach indicates that BAZNAS has increased efficiency value. Badan Amil Zakat Nasional Sukabumi district has obtained efficiency 100 percent in the both approaches. Badan Amil Zakat Nasional have not been efficient can diminished operational cost and socialization cost, then increased collected funds and channeled funds.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116613590","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
Board Diversity, Ukuran Perusahaan Dan Intellectual Capital Disclosure Bank Umum Syariah 董事会多元化，土耳其知识资本披露银行
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-03-05 DOI: 10.35836/JAKIS.V5I2.19
Ilhamdi Ilhamdi, Neng Evi Silvia Arianti
{"title":"Board Diversity, Ukuran Perusahaan Dan Intellectual Capital Disclosure Bank Umum Syariah","authors":"Ilhamdi Ilhamdi, Neng Evi Silvia Arianti","doi":"10.35836/JAKIS.V5I2.19","DOIUrl":"https://doi.org/10.35836/JAKIS.V5I2.19","url":null,"abstract":"This study aims to analyze the factors that affect the disclosure of intellectual capital, namely board diversity and firm size. The samples used were secondary data from Annual Report of Islamic Banks that registered in the BI during the observation period 2011-2015. Sampels were taken with a purposive sampling method, and who meet the criteria for sample selection. Content analysis was employed in this study to determine the Intelectual Capital Disclosure (ICD). The study used panel data analysis to investigate the influence of board diversity and firm size on ICD. Content analysis show that the ICD indeks of Islamic banks has increased over period of study. Panel data analysis indicate that board diversity and firm size simultaneously affect the ICD indeks. Partially, firm size has positive significant effect to ICD. Board diversity namely women directors show negative significant effect to ICD. However, board diversity namely independent directors is not influence to ICD","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130792102","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
Komparasi Kinerja Keuangan Lembaga Amil Zakat 阿米尔·扎克机构财务表现的比较
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-02-22 DOI: 10.35836/jakis.v6i1.7
P. P. Harto, Vivi Anggraeni, Ai Nur Bayinah
{"title":"Komparasi Kinerja Keuangan Lembaga Amil Zakat","authors":"P. P. Harto, Vivi Anggraeni, Ai Nur Bayinah","doi":"10.35836/jakis.v6i1.7","DOIUrl":"https://doi.org/10.35836/jakis.v6i1.7","url":null,"abstract":"This study aims to determine the financial performance of zakat institutions. Measurement of financial performance by using financial ratios listed in the International Standard of Zakat Management (ISZM). The financial ratio consists of components of efficiency and capacity. The Objects used in this study are financial and/or annual report of zakat institutions. The results of this study indicate that in terms of efficiency, the institutions of zakat can be said to have been efficient in carrying out its operational activities, but in terms of capacity should still be improved.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115410476","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: 4
Corporate Governance Dan Pengungkapan Manajemen Risiko Bank Syariah Di Indonesia
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-02-22 DOI: 10.35836/JAKIS.V5I1.13
Annisa Difa Saufanny, Siti Khomsatun
{"title":"Corporate Governance Dan Pengungkapan Manajemen Risiko Bank Syariah Di Indonesia","authors":"Annisa Difa Saufanny, Siti Khomsatun","doi":"10.35836/JAKIS.V5I1.13","DOIUrl":"https://doi.org/10.35836/JAKIS.V5I1.13","url":null,"abstract":"Based on Peraturan Bank Indonesia Nomor 13/23/PBI/2011, Indonesian Islamic bank has faced Rate of Return Risk and Equity Investment Risk that has been not faced by conventional bank. Moreover, Islamic bank also has had more reputation risk and compliance risk than conventional bank. The objective of this research is to provide empirical evidence of the influence of corporate governance on the risk management disclosure for Indonesian Islamic banking. Good Corporate Governance is proxied by total of Commissioners Board, total of  Independent Commissioners Board, total of Audit Committee, total of  Independent Audit Committee, and Sharia Supervisory Board. The method used in this research is multiple linear regression panel data. Using 35 unbalanced panel data from 11 Indonesia Islamic Bank for 2012 -2015,  the result shows that only total audit committees that influence the risk management disclosures of Indonesian Islamic Bank","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129534908","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: 8
Komparasi Kinerja Perbankan Syariah Di ASIA Dengan Pendekatan Maqasid Syariah 伊斯兰银行在亚洲的表现与伊斯兰教方法相比较
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-02-22 DOI: 10.35836/JAKIS.V5I1.11
Rilanda Adzhani, Rini Rini
{"title":"Komparasi Kinerja Perbankan Syariah Di ASIA Dengan Pendekatan Maqasid Syariah","authors":"Rilanda Adzhani, Rini Rini","doi":"10.35836/JAKIS.V5I1.11","DOIUrl":"https://doi.org/10.35836/JAKIS.V5I1.11","url":null,"abstract":"The purpose of this research was to analyze whether there are differences the performance of Islamic banking in Asia, based on the concept of Maqasid al-Shari’ah, using MI (Maqasid Index) value. This research was using data from financial report and annual report which were provided by each Islamic bank sample. This research was using 3 samples of Islamic banks for each country (Indonesia, Malaysia, Iran, Saudi Arabia, United Arab Emirates, Kuwait, and Qatar), so the total sample of Islamic banks were 21 Islamic banks. The total observation were 63 during three years period (2013-2015). The Kolmogorov-Smirnov tests were used to test the normality of data and the hypothesis testing was using Analysis of Variance (ANOVA). The result of this research showed that MI value, second sharia objectives called establishing justice, and third sharia objectives called public interest in Islamic banking in Indonesia showed no significant difference with Islamic banking in Malaysia, Iran, Saudi Arabia, United Arab Emirates, Kuwait, and Qatar","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129808581","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: 9
Perilaku Etis Individu Dalam Pelaporan Keuangan: Peran Pendidikan Berbasis Syariah Dan Komitmen Religiusitas 个人在财务报告中的道德行为:以伊斯兰为基础的教育的作用和宗教承诺
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-02-22 DOI: 10.35836/JAKIS.V6I1.9
Nadia Rahma, Rahmani Timorita Yulianti, Hafiez Sofyani
{"title":"Perilaku Etis Individu Dalam Pelaporan Keuangan: Peran Pendidikan Berbasis Syariah Dan Komitmen Religiusitas","authors":"Nadia Rahma, Rahmani Timorita Yulianti, Hafiez Sofyani","doi":"10.35836/JAKIS.V6I1.9","DOIUrl":"https://doi.org/10.35836/JAKIS.V6I1.9","url":null,"abstract":"This study aims to examine whether there are differences in ethical behavior on financial reporting by an individual who studied economics and business based on sharia and non-sharia curriculum. In addition, this study also examine whether religiousity commitment influencing ethical behavioron financial reporting. The study employs 2x2 factorial experiments design with research subjects are students from Department of Economics and Islamic Banking and Department of Accountancy. The study reveals that ethical behavior on financial reporting of an individual is affected by sharia education which he/she attended. Detail explanation about the results study can be read in the paper","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129105057","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
Modal Intelektual Dan Kinerja Maqashid Syariah Perbankan Syariah Di Indonesia 印度尼西亚的Maqashid伊斯兰银行业的知识产权和业绩资本
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-02-22 DOI: 10.35836/jakis.v6i1.6
M. I. Ramadhan, Ahim Abdurahim, Hafiez Sofyani
{"title":"Modal Intelektual Dan Kinerja Maqashid Syariah Perbankan Syariah Di Indonesia","authors":"M. I. Ramadhan, Ahim Abdurahim, Hafiez Sofyani","doi":"10.35836/jakis.v6i1.6","DOIUrl":"https://doi.org/10.35836/jakis.v6i1.6","url":null,"abstract":"This study aims to analyze the influence of Islamic banking-intellectual capital (ib-vaic) covered; capital employed, human capital, and structural capital, toward maqashid shariah performance in Islamic Banking in Indonesia. This study used all (44 banks) Islamic banking that listing in Bank Indonesia (Central Bank of Indonesia) and Otoritas Jasa Keuangan (Financial Services Authority). Data analysis used SPSS (Statistical Product and Service Solutions) with multiple regression method. The results reveal that Islamic banking-human capital have positive influence on maqashid shariah performance. However, Islamic banking-capital employed and structural capital do not have influence on maqashid shariah performance.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129936114","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: 8
Penerapan Internet Financial Reporting (IFR) Pada Bank Umum Syariah Di Indonesia
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-02-22 DOI: 10.35836/jakis.v5i1.14
R. Rizqiah, Ahmad Tarmizi Lubis
{"title":"Penerapan Internet Financial Reporting (IFR) Pada Bank Umum Syariah Di Indonesia","authors":"R. Rizqiah, Ahmad Tarmizi Lubis","doi":"10.35836/jakis.v5i1.14","DOIUrl":"https://doi.org/10.35836/jakis.v5i1.14","url":null,"abstract":"Along with the rapid development of internet technology today, the company's 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%","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128791252","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: 9
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