Jurnal Ekonomi dan Keuangan Islam最新文献_第8页

AKUNTABILITAS PADA BAITUL MAAL WAT TAMWIL DITINJAU DARI PERSPEKTIF SHARI'ATE ENTERPRISE THEORY 从企业理论的角度来看

Jurnal Ekonomi dan Keuangan Islam Pub Date : 2017-10-11 DOI: 10.20885/jeki.vol2.iss1.art3

Siti Amerieska, Gugus Irianto, D. Affandy

引用次数: 10

MODEL PEMBERDAYAAN PEREMPUAN MISKIN MELALUI PROGRAM KEUANGAN MIKRO SYARIAH BERBASIS MASYARAKAT (PROGRAM MISYKAT DPU-DT) 以伊斯兰教为基础的微金融社会的妇女赋权模型

Jurnal Ekonomi dan Keuangan Islam Pub Date : 2017-10-10 DOI: 10.20885/jeki.vol1.iss1.art2

Arif Pujiyono

引用次数: 0

HUBUNGAN SISTEM PENGENDALIAN MANAJEMEN DAN PRESTASI PEMBIAYAAN BAGI HASIL: RESOURCE-BASED VIEW 管理控制系统关系及结果融资成就:基于资源视图

Jurnal Ekonomi dan Keuangan Islam Pub Date : 2017-10-10 DOI: 10.20885/jeki.vol1.iss1.art1

Ataina Hudayati, Sofiah Md Auzair

引用次数: 0

HUBUNGAN ORIENTASI PENGURUS LAZ TERHADAP NILAI SOSIAL EKONOMI: PEMANFAATAN ZAKAT DENGAN KEBIJAKAN PIMPINAN LAZ理事对社会经济价值的指导关系:ZAKAT与领导政策的利用

Jurnal Ekonomi dan Keuangan Islam Pub Date : 2017-10-10 DOI: 10.20885/jeki.vol1.iss1.art3

Dudi Abdul Hadi, Yane Devi Anna

引用次数: 3

MEMINIMUMKAN AGENCY PROBLEM DAN AGENCY COST DENGAN MENGGUNAKAN KONSEP ISLAM TENTANG PERUSAHAAN: ANTARA TEORI DAN PRAKTIK

Jurnal Ekonomi dan Keuangan Islam Pub Date : 2017-10-10 DOI: 10.20885/jeki.vol1.iss2.art3

M. Khoiruddin, Vitradesie Noekent

{"title":"MEMINIMUMKAN AGENCY PROBLEM DAN AGENCY COST DENGAN MENGGUNAKAN KONSEP ISLAM TENTANG PERUSAHAAN: ANTARA TEORI DAN PRAKTIK","authors":"M. Khoiruddin, Vitradesie Noekent","doi":"10.20885/jeki.vol1.iss2.art3","DOIUrl":"https://doi.org/10.20885/jeki.vol1.iss2.art3","url":null,"abstract":"Theoritically, a company based on the principles of Islamic law (profit and loss sharing/PLS) is believed to be able to minimize agency problems and agency cost than the conventional companies,either in the aspect of the business philosophy, contract design, and control. However, the implementation of PLS is still facing a lot of obstacles, Hence, it is not surprising that models of PLS is not predominantly used by Islamic financial institutions, both in Indonesia and abroad. The cclassic argument on Â why the model is not dominant because it is considered more risky. In order to contribute to the agency problems in the Islamic perspective, this paper, firstly, will explain and explore the arguments which show advantages of Islamic concept on company in reducing agency problems and agency cost. Secondly, this paper will reveal the obstacles and problems faced in the implementation of such concept. Thirdly, this paper will offer an alternative solution framework to address various issues and constraints faced by them. Solutions offered here includes understanding aspects of the Islamic business draft, micro and macro benefits, human resources, regulatory and performance measurement indicators of Â Islamic financial institutions.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":"76 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2017-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78786903","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

DETERMINAN KINERJA SISTEM INFORMASI AKUNTANSI: STUDI EMPIRIS PADA BANK SYARIAH DI WILAYAH DAERAH ISTIMEWA YOGYAKARTA 会计信息系统性能保证:日惹伊斯兰银行的经验研究

Jurnal Ekonomi dan Keuangan Islam Pub Date : 2015-10-29 DOI: 10.20885/jeki.vol2.iss1.art5

ekbisi ekbisi, A. Handoko, Marfuah Marfuah

{"title":"DETERMINAN KINERJA SISTEM INFORMASI AKUNTANSI: STUDI EMPIRIS PADA BANK SYARIAH DI WILAYAH DAERAH ISTIMEWA YOGYAKARTA","authors":"ekbisi ekbisi, A. Handoko, Marfuah Marfuah","doi":"10.20885/jeki.vol2.iss1.art5","DOIUrl":"https://doi.org/10.20885/jeki.vol2.iss1.art5","url":null,"abstract":"This research is aim to analyze factors affecting the performance of accounting information system (SIA) of Islamic Banks in Daerah Istimewa Yogyakarta (DIY). The variables that are expected to influence SIA including the existence of monitoring board, formalization of information system, top management support, user involvement, technical skill of staff, organization size, training and education program, location of information system department, communication between user and developer, and user conflict . As many as 65 respondents were taken from 3 Islam banks in DIY. The research findings show that there are 6 variables that significantly influencing the performance of SIA, namely: the existence o fmonitoring board, top management support, user involvement, technical skill of staff, organization size, training and education program, location of information system department, communication between user and developer. Meanwhile, user conflict variable has negative influence on the performace of SIA. Formalization of information system variable and organization size variable have no influence on the performance of SIA.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2015-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73645502","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

TINGKAT EFISIENSI PERBANKAN SYARIAH DAN KONVENSIONAL DENGAN MENGUNAKAN DATA ENVELOPMENT ANALYSIS (DEA)

Jurnal Ekonomi dan Keuangan Islam Pub Date : 2011-07-01 DOI: 10.20885/jeki.vol1.iss2.art2

Nico Ferari, Heri Sudarsono

引用次数: 3

TELAAH KRITIS ATAS KONSEP GOOD CORPORATE GOVERNANCE DITINJAU DARI SHARI'ATE ENTERPRISE THEORY

Jurnal Ekonomi dan Keuangan Islam Pub Date : 2011-07-01 DOI: 10.20885/jeki.vol1.iss2.art1

Anis Wulandari, Gugus Irianto, Unti Ludigdo

引用次数: 1

AKUNTABILITAS PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQAH (STUDI KASUS PADA YAYASAN DANA SOSIAL AL-FALAH (YDSF) MALANG) 阿米尔·扎卡特(AMIL ZAKAT)、INFAQ (SHADAQAH)机构的责任(福利基金会AL-FALAH (YDSF)马郎的案例研究)

Jurnal Ekonomi dan Keuangan Islam Pub Date : 2011-07-01 DOI: 10.20885/jeki.vol1.iss2.art4

Yudha Rubi Riyanti, Gugus Irianto

{"title":"AKUNTABILITAS PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQAH (STUDI KASUS PADA YAYASAN DANA SOSIAL AL-FALAH (YDSF) MALANG)","authors":"Yudha Rubi Riyanti, Gugus Irianto","doi":"10.20885/jeki.vol1.iss2.art4","DOIUrl":"https://doi.org/10.20885/jeki.vol1.iss2.art4","url":null,"abstract":"The alms organization (Lazis) is an organization which has duty to manage the donation of muslims, the biggest population of Indonesia. Therefore, implementation of accountability of such organization is necessary, considering the large amount of the potential donation that could be managed. The objective of this research is to understand the accountability practice of a well known alms organization named Yayasan Dana Sosial al Falah (YDSF) Malang branch. This is a descriptive-qualitative study. The findings of this research show that the accountability practice of YDSF Malang includes habluminallah and habluminannas dimensions. The substance of such accountability practice includes physical, mental and spiritual aspects as classify by Triyuwono and Roekhuddin (2000). Physically, the accountability practice is materialized in the responsibility report to the YDSF holding and to the benefactors. Mentally and spiritually, it is materialized into various programs both in economic and social, as well as employeesâ€™ ethic and the employeesâ€™ obedience to the Islamic law. Finally, this research proposes a variant of conventional agency theory which is stated as Islamic Agency Theory.Â ","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2011-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75441810","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

MENGENTASKAN KEMISKINAN DALAM PERSPEKTIF EKONOMI SYARI'AH 从叙利亚的经济角度来消除贫困

Jurnal Ekonomi dan Keuangan Islam Pub Date : 2011-07-01 DOI: 10.20885/jeki.vol1.iss2.art6

M. Majid

引用次数: 2