Indonesian Journal of Business, Accounting and Management最新文献

The Effect of Profitability, Leverage, Liquidity and Audit Committee on Islamic Social Reporting (ISR) Disclosure 盈利能力、杠杆率、流动性和审计委员会对伊斯兰社会报告披露的影响

Indonesian Journal of Business, Accounting and Management Pub Date : 2022-06-28 DOI: 10.36406/ijbam.v4i02.487

R. Mais, M. Munir, Saiful Muchlis, Agita Prima Istiqorul

{"title":"The Effect of Profitability, Leverage, Liquidity and Audit Committee on Islamic Social Reporting (ISR) Disclosure","authors":"R. Mais, M. Munir, Saiful Muchlis, Agita Prima Istiqorul","doi":"10.36406/ijbam.v4i02.487","DOIUrl":"https://doi.org/10.36406/ijbam.v4i02.487","url":null,"abstract":"This study aims to determine the effect of profitability, leverage, liquidity and the audit committee on the disclosure of Islamic Social Reporting (ISR) in companies listed on the Jakarta Islamic Index (JII) in 2017-2020. The population used in this study are companies listed on the Jakarta Islamic Index (JII) in 2017-2020. The sample selection in this study used purposive sampling method with the number of samples used as many as 14 companies measured using panel data regression analysis method with the help of eviews 10. Based on the results and discussion, it shows that 1) Profitability has no effect on Islamic Social Reporting (ISR) in companies listed on the Jakarta Islamic Index (JII) which is because companies are less effective in managing profits and most companies are only concerned with profit but do not report responsibility. social responsibility widely with Islamic principles, 2) Leverage has a significant positive effect on Islamic Social Reporting (ISR) on companies listed on the Jakarta Islamic Index (JII) that the size of debt has an influence on the size of the disclosure of performance and social responsibility in Islam in companies, 3) Liquidity has a significant positive effect on Islamic Social Reporting (ISR) that companies with high levels of liquidity will signal to other companies to show that a company is better than other companies. The signal is given by the company by disclosing fairly extensive information through its social responsibility report. 4) The Audit Committee has a significant positive effect on Islamic Social Reporting (ISR) on companies listed on the Jakarta Islamic Index (JII) that the number of audit committees owned by companies will have higher pressure to disclose Islamic Social Reporting (ISR) in the report company annual.","PeriodicalId":215260,"journal":{"name":"Indonesian Journal of Business, Accounting and Management","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125076823","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

The Effect of Management Accounting Systems on Company Performance, External Environmental Uncertainty as a Moderating Variable 管理会计制度对公司绩效的影响:外部环境不确定性为调节变量

Indonesian Journal of Business, Accounting and Management Pub Date : 2022-02-02 DOI: 10.36406/ijbam.v1i1.540

M. Dahlan

引用次数: 0

Assessment of Bank Persero's Health Level Using The RGEC Method In 2018 基于RGEC方法的2018年银行Persero健康水平评估

Indonesian Journal of Business, Accounting and Management Pub Date : 2022-01-25 DOI: 10.36406/ijbam.v4i01.534

Dachlevie Riza, I. Suriawinata, Muhammad Anhar

{"title":"Assessment of Bank Persero's Health Level Using The RGEC Method In 2018","authors":"Dachlevie Riza, I. Suriawinata, Muhammad Anhar","doi":"10.36406/ijbam.v4i01.534","DOIUrl":"https://doi.org/10.36406/ijbam.v4i01.534","url":null,"abstract":"Public confidence in choosing a bank as a business partner based on health indicators Bank that existed at the bank. The research objective was to assess the soundness level of state-owned banks or HIMBARA, namely Bank Mandiri, Bank BNI'46, Bank Rakyat Indonesia and Bank Tabungan Negara using the RGEC method, namely the Risk Profile consisting of Net Performing Loans (NPL), Loan To Deposit (LDR), Good Corporate Governance (GCG), Earning namely Return on Assets (ROA), Net Interest Margin (NPM) and Adequacy Capital in 2018. the method’s research is descriptive research quantitative is a comparative research. The data used in this research is secondary data, the data is obtained from the 2018 annual reports of each of the state banks' websites. The results of the research on the assessment of the health level of the state-owned banks, the two state-owned banks had the same Composite Rating Percentage value, namely 90% (Bank Mandiri and Bank Rakyat Indonesia) and the BNI'46 Bank Composite Health Rating Percentage value was 93.33% while the Rating Percentage value State Savings Bank Composite Health is 73.33%. Researcher's Conclusion 3 (three) state- owned banks, namely Bank Mandiri, Bank BNI'46 and Bank BRI are in the Very Healthy category, while 1 (one) state- owned bank, namely Bank BTN, is in the Healthy category.","PeriodicalId":215260,"journal":{"name":"Indonesian Journal of Business, Accounting and Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125874134","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

The Influence of Financial Performance and Service Performance on The Level of Financial Independence in The Vertical Hospital Under Ministry of Health 卫生部直属垂直医院财务绩效与服务绩效对财务独立水平的影响

Indonesian Journal of Business, Accounting and Management Pub Date : 2022-01-25 DOI: 10.36406/ijbam.v4i01.535

D. Astuti, Irvan Noormansyah, Lies Zulfiati

{"title":"The Influence of Financial Performance and Service Performance on The Level of Financial Independence in The Vertical Hospital Under Ministry of Health","authors":"D. Astuti, Irvan Noormansyah, Lies Zulfiati","doi":"10.36406/ijbam.v4i01.535","DOIUrl":"https://doi.org/10.36406/ijbam.v4i01.535","url":null,"abstract":"This study aims to test and analyze the effect of financial performance, Rentability Ratio, Liquidity Ratio and Activity and also service performance, Bed Occupancy Rate (BOR), Average Length Of Stay (AVLOS), Turn Over Interval (TOI), Bed Turn Over (BTO), Net Death Rate (NDR) dan Gross Death Rate (GDR) on financial of vertical hospitals under the Ministry of Health of The Republic of Indonesia which applies the public service agency financial management pattern for the period 2015-2018. This research uses quantitative research using secondary data on a population of 32 vertical hospitals under The Ministry of Health of The Republic of Indonesia which have the BLU status. Sample was determined by purposive sampling method, and get 10 hospitals with total observation are 40 observations. This research uses the documentation method through reports from The Directorate General of Treasury of BLU Financial Management, Ministry of Finance of the Republic of Indonesia, in the form of Government Performance Accountability Reports (LAKIP). This research uses descriptive statistical data analysis using panel data regression analysis. The result are financial performance and service performance simultaneously had a significant effect on the financial independence of the vertical BLU Hospitals. Partially only the Liquidity Ratio, Activity Ratio, AVLOS, BTO which have a positive and significant effect on hospital financial independence, while the Profitability Ratio, BOR, TOI, NDR, GDR variables have no significant effect on the level of hospital financial independence.","PeriodicalId":215260,"journal":{"name":"Indonesian Journal of Business, Accounting and Management","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128076869","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

The Success Analysis of Internal Audit Implementation on Electronics Through Integrated Instance Accounting System of National Data Communication Application 国家数据通信综合实例会计系统实施电子内部审计的成功分析

Indonesian Journal of Business, Accounting and Management Pub Date : 2022-01-25 DOI: 10.36406/ijbam.v1i1.127

Ferri Taufik

{"title":"The Success Analysis of Internal Audit Implementation on Electronics Through Integrated Instance Accounting System of National Data Communication Application","authors":"Ferri Taufik","doi":"10.36406/ijbam.v1i1.127","DOIUrl":"https://doi.org/10.36406/ijbam.v1i1.127","url":null,"abstract":"This study aims to determine the effect of system quality, information quality and service quality over the use and satisfaction of users and the implications for the internal audit performance electronically within the Supervisory Board of the Supreme Court of the Republic of Indonesia (Bawas MA RI). The research model used different approaches McLean and DeLone Success Model of Information Systems. This study uses primary data obtained from the collection of instruments completed questionnaires respondents as many as 39 people as the accounting systems agencies integrated data communications applications nationwide (Komdanas) The data analysis in this research through Structural Equation Modeling (SEM) procedures using a Lisrel 8.70 application. The tests performed on the quality of service there is no significant effect on user satisfaction komdanas application integrated accounting system. Seventh, the testing conducted on the use of an integrated accounting system application komdanas significant effect on the performance of the internal audit electronically. Eighth, tests performed on user satisfaction integrated accounting system application komdanas no significant effect on the performance of internal audit electronically.","PeriodicalId":215260,"journal":{"name":"Indonesian Journal of Business, Accounting and Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129147545","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

Effect of Time Pressure, Audit Risk and Materiality to Disclosure Prematures to Audit Procedures 时间压力、审计风险和重要性对审计程序提前披露的影响

Indonesian Journal of Business, Accounting and Management Pub Date : 2022-01-25 DOI: 10.36406/ijbam.v1i1.124

Maria Angelina Yauwtanthy

引用次数: 0

Implementation of Tawhidi String Relations (TSR) on Household Consumption Tawhidi弦关系(TSR)在家庭消费中的应用

Indonesian Journal of Business, Accounting and Management Pub Date : 2021-12-24 DOI: 10.36406/ijbam.v4i02.555

Ari Susanto, Tatik Mariyanti

引用次数: 1

Analysis of Islamic Human Development Index Maqashid Syariah Perspective 伊斯兰教人类发展指数的分析

Indonesian Journal of Business, Accounting and Management Pub Date : 2021-12-23 DOI: 10.36406/ijbam.v4i02.558

Edi Purwanto, Miyasto Miyasto, Mardani Mardani

{"title":"Analysis of Islamic Human Development Index Maqashid Syariah Perspective","authors":"Edi Purwanto, Miyasto Miyasto, Mardani Mardani","doi":"10.36406/ijbam.v4i02.558","DOIUrl":"https://doi.org/10.36406/ijbam.v4i02.558","url":null,"abstract":"This research is based on the benchmark Human Development Index (HDI) is not comprehensive and has not been by Maqashid al Syariah. This research aims to find out the Islamic Human Development Index (Islamic HDI) based on the perspective of Maqashid al Syariah, along with its dimensions and indicators. The research method used is the study of literature in-depth, by comparing some literature related to research themes. Theories used include Maqashid al Syariah and Human Development Index. The results showed the Islamic HDI consisted of five-dimensional indices, namely Faith (ad-din), Life (an-nafs), Intellect (al-aql), Offspring (an-nasl), and Wealth (al-mal). As for indicators per dimension, among others, the Faith Dimension consists of two indicators, namely obedience, and integrity. The dimensions of the Life include life expectancy and multidimensional poverty. The dimensions of Intellect include the level of education and literacy. The Offspring Dimension consists of birth rate indicators and infant mortality rates, and the Wealth Dimension includes purchasing power ability (per capita income indicator) and Gini ratio indicator.","PeriodicalId":215260,"journal":{"name":"Indonesian Journal of Business, Accounting and Management","volume":"67 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129626033","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

Impact of Government Intervene in Oligopoly Market Using Tawhidi String Relation Approach Case Study of Toll Road Operators in Indonesia 政府干预对寡头垄断市场的影响——基于Tawhidi串关系的研究——以印尼收费公路运营商为例

Indonesian Journal of Business, Accounting and Management Pub Date : 2021-12-23 DOI: 10.36406/ijbam.v4i02.557

Cahyo Satrio Prakoso

{"title":"Impact of Government Intervene in Oligopoly Market Using Tawhidi String Relation Approach Case Study of Toll Road Operators in Indonesia","authors":"Cahyo Satrio Prakoso","doi":"10.36406/ijbam.v4i02.557","DOIUrl":"https://doi.org/10.36406/ijbam.v4i02.557","url":null,"abstract":"This paper aims to investigate the government's intervention in an oligopoly market from an Islamic Economic point of view. The toll road industry in Indonesia is one of the best case studies of the impact of government intervention in pricing policy. Methodology/approach – Referring to some Islamic scholars concerning pricing policy, this paper using Tawhidi String Relations or TSR concept as a method to explain the variation tariff using the proposed variables. Findings – The result shows that Islamic economics does not prohibit government intervention in oligopoly markets as long as the pricing policy favors the public. In the case of the toll road industry in Indonesia, government intervention is needed to benefit the public and generate economic growth between cities. Practical implications – Pricing policy in the toll road industry in Indonesia should incorporate other variables such as development strategies of the cities in order to raise economic growth of the cities. Originality/value – The Tawhidi String Relations method could be applied to all aspects of life in the world. This TSR methodology can be the frame of mind of various scientific studies on how society achieves consensus to solve various problems by referring to Islamic teachings, in an effort to create benefits from the purpose of peace in the world. TSR becomes a frame of mind that explains how Divine Laws affect the scientific social order of the world, through a process of Interaction, Integration, and Evolution (IIE Process) (Choudhury, 2019)","PeriodicalId":215260,"journal":{"name":"Indonesian Journal of Business, Accounting and Management","volume":"211 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122148777","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

Islamic Bank As A Role Model of Implementation Tawhidi String Relations in Production Concept 伊斯兰银行在生产概念中实施Tawhidi弦关系的榜样

Indonesian Journal of Business, Accounting and Management Pub Date : 2021-12-22 DOI: 10.36406/ijbam.v4i02.559

Siti Nurdiana, Tatik Mariyanti

{"title":"Islamic Bank As A Role Model of Implementation Tawhidi String Relations in Production Concept","authors":"Siti Nurdiana, Tatik Mariyanti","doi":"10.36406/ijbam.v4i02.559","DOIUrl":"https://doi.org/10.36406/ijbam.v4i02.559","url":null,"abstract":"This study describes how the role of the Islamic bank as an Islamic enterprise in well-being functions. The Well-being Function is derived from Tawhidi String Relations (TSR) Methodology by (Choudury & Hasan [3]) for evaluating how well-being is reached because of interaction-integration-evolution of inputs and outputs which have been induced by theta as a symbol of knowledge derived from Al-Quran and Hadits [1] through shuratic process. This study added Umma (zakat) and Government (tax) as indirect (intervening) variables to the Well-being equation to interact with input, output, and Islamic Bank as an Islamic Enterprise. Besides for simplifying analysis, this study also merged variable employment (L), and Human Capital (H) become human capital (H) only. The result is that the practice of Islamic Banks fit in Islamic Production concept, which are mobilizing funds by the halal way and financing only for halal sectors through Sharia Ways by avoiding maisyir, gharar, and riba. Islamic Bank brings maslaha, gives goodness and benefit to others and society (stakeholders), and avoids humanity from badness or destruction. Inputs and output in Islamic Bank justly and equitably interconnect in circular causation and grow together as pairs for reaching well-being. Bank’s income justly and equitably distributed to human capital, shareholders, and shahibul maal as the owner of capital, Ummah in the form of Zakat and Tax for Government. Fine categorized as non-halal income is also distributed as a charity for building Masjid or other good deeds.","PeriodicalId":215260,"journal":{"name":"Indonesian Journal of Business, Accounting and Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129442265","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