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Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-02-22 DOI: 10.35836/JAKIS.V6I1.10
Umiyati Umiyati, M. Baiquni
{"title":"Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia","authors":"Umiyati Umiyati, M. Baiquni","doi":"10.35836/JAKIS.V6I1.10","DOIUrl":"https://doi.org/10.35836/JAKIS.V6I1.10","url":null,"abstract":"This research discusses the effect of firm size, profitability, and leverage on Islamic Social Reporting (ISR) at Sharia Commercial Bank in Indonesia. The sample is 8 Syariah Commercial Banks in Indonesia within the period from 2011 to 2015. Dependent variable in this research is ISR, using method of content analysis. Firm size is measured by total company asset, profitability is matched by ROA and ROE, as well as leverage is measured by DAR is an independent variable. The method of analysis is multiple linear regression using panel data and processed using Eviews version 9.0. The result shows simultaneously firm size, ROA, ROE, and DAR effect against ISR. That partially only variable of firm size that significant effects to ISR, while ROA, ROE and DAR has no significant effect to ISR","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"68 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":"122419627","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: 20
Kenapa Seseorang Melakukan Manipulasi Laporan Keuangan?: Studi dengan Pendekatan Skenario Kasus Dilema Etika 为什么有人会操纵这些财务报表?对道德困境场景场景的研究
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-02-22 DOI: 10.35836/JAKIS.V5I1.12
Hafiez Sofyani, Nadia Rahma
{"title":"Kenapa Seseorang Melakukan Manipulasi Laporan Keuangan?: Studi dengan Pendekatan Skenario Kasus Dilema Etika","authors":"Hafiez Sofyani, Nadia Rahma","doi":"10.35836/JAKIS.V5I1.12","DOIUrl":"https://doi.org/10.35836/JAKIS.V5I1.12","url":null,"abstract":"This study aims to identify the reasons why individu wants or does not to manipulates the financial statements. The design of this study refer to ethical dilemma scenarios developed by Sofyani and Pramita (2014). The samples are students of accounting from one university in Yogyakarta, which has joined in financial accounting and taxation courses. Data was analyzed using thematic deductive analysis approach (Braun and Clarke, 2006). The study find that the majority of students who want to manipulate the financial statements due to the reason that the manipulation did not force the legislation. While the majority of students who refuse the manipulation of financial statements reasoned that it violates religion obligation, because there is an element of falsehood. The results of this study can be used as the basis to develop further study with a broader scope, such as with survey approach","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"21 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":"130191475","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
Kinerja Dan Kompensasi Masa Depan Di Bank Syariah Dan Konvensional 伊斯兰银行和传统银行未来的业绩与补偿
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-02-22 DOI: 10.35836/JAKIS.V5I1.15
Evy Rahman Utami
{"title":"Kinerja Dan Kompensasi Masa Depan Di Bank Syariah Dan Konvensional","authors":"Evy Rahman Utami","doi":"10.35836/JAKIS.V5I1.15","DOIUrl":"https://doi.org/10.35836/JAKIS.V5I1.15","url":null,"abstract":"The objective of this study is to examine the relationship between changes of    performance and changes of compensation of board commissioners and board of directors. In contrast to previous research, this study compare the relationship on conventional banking  and Islamic banking in Indonesia. The samples of this research are conventional and Islamic banking between periode 2011-2015. Data in this study were obtained from financial statements. Regression analysis will be employed to answer the research questions. The result showed that there is a positive relationship between changes of performance and compensation. However, there is no difference the relationship of performance and compensation on the conventional and Islamic banking. This study supported the agency theory, but it does not support the stewardship theory.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"64 Suppl 2 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":"130312471","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 Determinan Tingkat Proporsi Dana Tabarru’ Pada Asuransi Jiwa Syariah 对伊斯兰人寿保险中塔巴鲁资金比例的保证分析
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-02-21 DOI: 10.35836/JAKIS.V6I2.3
N. Nuraini, M. Kamal
{"title":"Analisis Determinan Tingkat Proporsi Dana Tabarru’ Pada Asuransi Jiwa Syariah","authors":"N. Nuraini, M. Kamal","doi":"10.35836/JAKIS.V6I2.3","DOIUrl":"https://doi.org/10.35836/JAKIS.V6I2.3","url":null,"abstract":"This research aims to determine influence of the claim risk, retakaful contribution, operating expenses, exchange rate, inflation rate and BI rate toward proportion of tabarru’ funds on Islamic life insurance companies. Sampling is done by purposive sampling technique to get 138 data from different starting ranges data and periods, with the final sample of 23 Islamic life insurance companies during 2010-2017. The method of analysis used in this research is multiple linear regression using unbalanced panel data that processed by using Eviews 9. The result showed that the best estimation model for this research is Random Effect Model (REM). Simultaneously all of the independent variables have significant influence towards proportion of tabarru’ funds. While partially, claim risk has positive significant, retakaful contribution and operating expenses has negative significant influence towards proportion of tabarru’ funds. As for the macroeconomic variables, namely exchange rate, inflation rate and BI rate have no significant influence towards proportion of tabarru’ funds","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128465771","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
Pengelolaan Keuangan Masjid Di Jabodetabek Jabodetabek清真寺的财务管理
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-02-21 DOI: 10.35836/jakis.v6i2.1
Rini Rini
{"title":"Pengelolaan Keuangan Masjid Di Jabodetabek","authors":"Rini Rini","doi":"10.35836/jakis.v6i2.1","DOIUrl":"https://doi.org/10.35836/jakis.v6i2.1","url":null,"abstract":"The purpose of this research is to describe the financial management of mosques in Jabodetabek (Jakarta, Bogor, Tangerang and Bekasi). Financial management in terms of the preparation of financial statements, types of financial statements made, media publication of financial statement, bank accounts owned by mosques, types of sources of mosque fund receipts and audits of mosque financial statements. This research uses quota sampling. There are 185 districts in the Jabodetabek area, and the sample of mosques from 40 sub-districts is determined. Samples were taken randomly as many as 3 mosques per district. Data sources come from interviews with mosque finance managers. Number of sample in this research is 116 mosques. The results showed that most of the mosques already had financial statements. The types of financial statements that are made mostly are only cash reports. Publication of financial statement to worshipers, mostly by announcing at Friday prayers. The account owned by the mosque is mostly in the name of the manager. Mosque reception mainly comes from infaq and waqf of pilgrims. Only a small number of mosques have been audited for their financial statements","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134273190","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: 6
Determinasi Tingkat Pengungkapan Bank Syariah Di Beberapa Negara
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-02-21 DOI: 10.35836/JAKIS.V6I2.2
Krisno Septyan
{"title":"Determinasi Tingkat Pengungkapan Bank Syariah Di Beberapa Negara","authors":"Krisno Septyan","doi":"10.35836/JAKIS.V6I2.2","DOIUrl":"https://doi.org/10.35836/JAKIS.V6I2.2","url":null,"abstract":"The purpose of this study was determine the impact of Shariah Supervisory Boards’ Characteristic and Audit Firm Size against Disclosure Level. Shariah Supervisory Boards (SSB)’s Characteristic measured with Islamic Governance (IG) Score are include existent, background of education (economics and syariah), experience in economic (cross-membership and reputation in economics) and number of SSB. Audit firm size was proxied with dummy between big4 and non big4. For disclosure level measured with formulating disclosure index based on Shariah Enterprise Theory. Formulating index is compilation from few index in previously researchs. Sampel from six countries are Indonesia, Malaysia, Bahrain, Qatar, Iran and United Kingdom. Result show that all independent variables are significant to disclosure levels both with normal measure and sensitivity test","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122334756","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
Tinjauan Teoritis Laporan Keuangan Badan Usaha Milik Desa (BUMDES) Berbasis Syariah 基于伊斯兰教的农村企业财务报表的理论回顾
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2019-02-21 DOI: 10.35836/jakis.v6i2.4
P. P. Harto, Ria Riwandari
{"title":"Tinjauan Teoritis Laporan Keuangan Badan Usaha Milik Desa (BUMDES) Berbasis Syariah","authors":"P. P. Harto, Ria Riwandari","doi":"10.35836/jakis.v6i2.4","DOIUrl":"https://doi.org/10.35836/jakis.v6i2.4","url":null,"abstract":"This research aims to determine the form of financial statements Sharia BUMDes. This research using literature review. The accounting standards that form the basis in preparing the financial statements sharia BUMDes are PSAK ETAP, PSAKS Syariah and Permendes No. 4 of 2015 which regulates the establishment, maintenance, management, and dissolution BUMDes. The results of the research explained that the financial statements of sharia BUMDes is different with other businesses, because: 1) BUMDes has dual functions, commercial and social institutions, therefore BUMDes has two types of financial reports, social financial reports and commercial financial reports; 2) The allocation of PAD (Village Income) taken from the profit BUMDes; 3) The additional capital injection of funds ADD (Village Fund Allocation) every year; 4) The revenue reconciliation report and profit sharing which presents the amount of profit sharing BUMDes party and owner of the funds","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124334613","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
Penilaian Tingkat Kesehatan Bank: Pendekatan CAMEL Dan RGEC 银行健康评估:骆驼和RGEC的方法
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2018-11-02 DOI: 10.5281/JAKIS.V6I2.116
Erika Amelia, Astiti Chandra Aprilianti
{"title":"Penilaian Tingkat Kesehatan Bank: Pendekatan CAMEL Dan RGEC","authors":"Erika Amelia, Astiti Chandra Aprilianti","doi":"10.5281/JAKIS.V6I2.116","DOIUrl":"https://doi.org/10.5281/JAKIS.V6I2.116","url":null,"abstract":"This study aims to determine the risk based bank rating at PT. Bank Maybank SyariahIndonesia if measured using CAMEL (Capital, Asset, Management, Earning,Liquidity) method and RGEC (Risk Profile, Good Corporate Governance, Earning,Capital) in 2011-2016 and also aims to know differences in ratios used in CAMELSand RGEC methods. The research method used in this research is literature researchor study desk study. The data used in this research is secondary data using financialstatements of Bank Maybank Syariah Indonesia Period 2011-2016. The results showthat the bank can be said to be adequately sound because almost all the ratios usedmeet the specified requirements and there are still some ratios that have not met therequirements, but in both methods have different results. In the year 2011-2014 therisk based bank rating of Maybank Syariah Bank is calculated using CAMEL methodof bank is in the sound level. In 2015 -2016, the calculation of bank soundness showsthat bank condition is in an sound level. In Maybank Syariah Bank the state of thebank is in the sound level is in 2011-2013 if calculated using the RGEC method. Inthe year 2014-2016 the condition of the bank shows a adequately sound level.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127661668","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: 13
Akuntansi Sosial Spiritual Antara “Innaa Lillaahi wa Innaa Ilaihi Raaji’uun” dan “lakum Diinukum wa Liya Diin” 精神社会的会计
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2018-04-02 DOI: 10.35836/JAKIS.V6I1.8
Nur Muchamad Kurniawan, S. Mulyati
{"title":"Akuntansi Sosial Spiritual Antara “Innaa Lillaahi wa Innaa Ilaihi Raaji’uun” dan “lakum Diinukum wa Liya Diin”","authors":"Nur Muchamad Kurniawan, S. Mulyati","doi":"10.35836/JAKIS.V6I1.8","DOIUrl":"https://doi.org/10.35836/JAKIS.V6I1.8","url":null,"abstract":"This study aims to explain socio-spiritual accounting from the point of view of entity theory and shariah enterprise theory and to analyze the difference between both. The indicator of analysis in this study is the three dimensions offered by Global Reporting Initiative (GRI) with several combinations offered by Islamic Social Reporting (ISR): economic, social and environmental dimension with additional spiritual dimension. The main source in this research is referenced through literature study from scientific journals and books. The results show that if entity theory is reflected for social activities, it will be tendence to emphasize the need of shareholders and only report for pseudo sustainability reports. While shariah enterprise theory that is reflected for social activities will complement the enterprise theory and will account for it vertically and horizontally and will report for humanism sustainability report. GRI that is created on the basic of human ethics and reason seems to be paired with the ISR, so that tauhid values can be realized by each party either themselves, individuals or entities","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116838216","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
Firm Size, Board Size, And Ownership Structure And Risk Management Disclosure 公司规模、董事会规模、股权结构和风险管理披露
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2017-09-27 DOI: 10.35836/JAKIS.V5I2.18
Dwi Pangestuti, E. Takidah, Ratna Anggraini Zr
{"title":"Firm Size, Board Size, And Ownership Structure And Risk Management Disclosure","authors":"Dwi Pangestuti, E. Takidah, Ratna Anggraini Zr","doi":"10.35836/JAKIS.V5I2.18","DOIUrl":"https://doi.org/10.35836/JAKIS.V5I2.18","url":null,"abstract":"This research aims to examine the influence of firm size, board size, and ownership structure on risk management disclosure on syariah banking in Indonesia 2011-2014. This research uses secondary data which is the annual report of syariah banking. The sample was selected by purposive sampling which are 10 syariah banking qualified in this research. This research conducts multiple linear regression analysis method to examine the hypothesis in the level of significance 5%. The result of this research showed that firm size, board size and public ownership have influence on risk management disclosure. Meanwhile, the institutional ownership didn’t have a significant impact on risk management disclosure","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122151325","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
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