JURNAL AKUNTANSI DAN KEUANGAN ISLAM
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Penilaian Kesehatan KJKS BMT Binamas
No full textThe analysis conducted will interpret ratios or financial data and its implications. Thisresearch is compiled to analyze health assessment KJKS BMT Binamas years 2012-2014 using a standard assessment of the Regulation of the Minister of State forCooperatives and SMEs RI Number: 35.3 / Per / M.KUKM / X / 2007 on guidelinesfor a health assessment KJKS and UJKS Cooperative. The results of this study will betaken into consideration in the evaluation and a policy for BMT KJKS Binamas toimprove their business performance so that stability is maintained and is expected toenhance public trust in this Islamic Microfinance Institutions. The approach used inthis study is a quantitative and descriptive variables used are capital; asset quality;management; efficiency; liquidity; independence and growth; the identity of thecooperative; and compliance with Islamic principles. Based on analysis of the healthassessment KJKS BMT Binamas can be seen that score recapitulation of eightvariables in 2012 amounted to 74.92% so that it can be categorized fairly sound, andin 2013 increased to 74.92% with the category Fairly Healthy, later in 2014 slightlydecreased to 75.95% are still in the category of Fit. Value ratios consistently ratedhigh happens because KJKS continue to maintain sound operationa
Model Pelaporan Kinerja Sosial Perbankan Syariah: Implementasi Islamic Social Reporting Index di Indonesia
No full textOne of the effort to increase the trust of shariah banks stakeholder is by reporting theinformation relating with the social performance ability in shariah view. The reportingsocial performance format in Islam view that nowdays is more developed is IslamicSocial Reporting Indexs (Indeks ISR). ISR Index is an index reveals social performance ofIslamic company which consists of revelation items based on Islamic principles. The aimof this research is to find out the rank of revelation social performance of Islamic bank inIndonesia based on ISR index. The taken population of this research is the whole IslamicCommercial Bank (BUS) in Indonesia, and the taken sample is the BUS that has published its annual report of 2009 – 2011 periods on its official website. The taken sampleis done by using purpose sample method. The analysis data is done by using contentanalysis method. The result of analysis ISR index on BUS shows that BSM is for thehighest rank of revelation social performance in 2009 – 2011 periods. As the wholebanks, the rank of revelation social performance of BUS in Indonesia in 2009 – 2011periods had continuously increased each year. As the average in the periods, the predicateof rank revelation social performance BUS in Indonesia is still less than informative
Analisis Pengaruh Informasi Laporan Keuangan terhadap Keberlanjutan Laba (Earnings Sustainability) pada Lembaga Keuangan Syariah
No full textThe issue will be discussed is the effect of financial information to earningssustainability that focuses on case studies of BSM. Operating profitof BSM wasfluctuated from year to year, so it is necessary to know the extent of effect fromfinancial information to reflects the rate of profit. Financial information that is usedare the components of financial statements, that: Operating Cash Flow (AKO),Temporary Syirkah Funds (DST), and Zakat of BSM (ZAKAT) as the independentvariable and Operating Income (LO) as the dependent variable. The method ofanalysis used in this research is the multiple linear regression analysis and through thetesting phase of classical assumption that the testing conducted on the annual financialstatements of BSM that the years start from 1999 to 2013. Multiple regression resultsshow that all the independent variables as the information of financial statement inthis study had a positive and significant influence to the dependent variable,sustainability earnings. So it can be concluded that information of financial statementshave an important role in assessing the sustainability earnings of BSM
Firm Size, Board Size, And Ownership Structure And Risk Management Disclosure
No full textThis 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 disclosur
Perilaku Etis Individu Dalam Pelaporan Keuangan: Peran Pendidikan Berbasis Syariah Dan Komitmen Religiusitas
No full textThis 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 pape
Tinjauan Teoritis Laporan Keuangan Badan Usaha Milik Desa (BUMDES) Berbasis Syariah
No full textThis 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 fund
Dewan Pengawas Syariah Dan Pengungkapan Aspek Lingkungan, Produk Dan Jasa Pada Bank Syariah
No full textThis study aims to provide empirical evidence of the influence of the role of the Sharia Supervisory Board on the disclosure of environmental aspects and aspects of banking services product on Islamic banking in Indonesia based on Islamic Social Reporting in the annual report period 2013-2015. This study performed content analysis and simple regression. There are nine Islamic banks were selected in the study sample were tested. The results showed that the amount of the Sharia Supervisory Board has given a significant effect on the extent of disclosure of environmental aspects and also aspects of banking services products based on Islamic Social Reporting. However, the test results that show the influence of the frequency of the Sharia Supervisory Board meeting on the extent of disclosure of environmental aspects and aspects of banking products based Islamic Social Reporting that proved insignificant
Adopsi International Financial Reporting Standards (IFRS) di Negara-negara Muslim: Perspektif Institutional Theory
No full textThe 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
Faktor Non Financial Dan Islamic Social Reporting Disclosure Perbankan Syariah Indonesia
No full textThe study aims to investigate the Islamic Social Reporting Disclosure (ISRD) practicesin Sharia Banks of Indonesia and determine the non financial factors that may influence to level of ISRD on 2010 – 2012. The samples in this study are 30 annual reports of sharia banks for three years. Level of ISRD is measured by ISR index that have six categories including investment and finance, corporate governance, product and services, employee, society, and environment. This study identified three non financial factors that influence to level of ISRD such as Media Exposure, main institusional ownership, and Islamic governance score (IG-score). Average ISR disclosure for three years had reached 55%. The test result by multiple linear regression test showed that only Media Exposure and IG-score have a significant to level of ISRD positively. On the other side, main institusional ownership doesn’t have a significant to level of ISRD. In addition, this study found profitability as control variable doesn’t have a significant to level ISRD too
Peran Auditor Internal dan Sistem Pengendalian Intern (SPI) dalam Pengelolaan Risiko di Lembaga Keuangan Syariah
No full textSetiap kegiatan organisasi yang dilaksanakan untuk mencapai suatu tujuan atau sasaran organisasi pasti akan menghadapi berbagai risiko. Kunci keberhasilan mencapai tujuan atau sasaran organisasi adalah bagaimana pihak manajemen organisasi mengelola risiko tersebut. Terkait dengan pengelolaan risiko, implementasi audit yang bisa digunakan di lembaga keuangan syariah adalah audit internal berbasis risiko (risk based audit). Audit internal berbasis risiko merupakan pendekatan audit yang membantu manajemen dalam menilai proses pengindentifikasian risiko organisasi dan strategi antisipasi manajemen atas risiko dalam bentuk dibangunnya Sistem Pengendalian Intern (SPI) yang tepat dan memadai. Tujuan penelitian adalah untuk mengetahui sejauhmana peran auditor internal dan Sistem Pengendalian Intern (SPI) dalam pengelolaan risiko (risk management) di lembaga keuangan syariah. Pada penelitian ini penulis menggunakan metode deskriptif dengan pendekatan ORCA (Objective, Risk, Control, Action), sedangkan untuk mengidentifikasi risiko material yang dihadapi lembaga keuangan syariah, penulis menggunakan pendekatan aset (the asset approach), pendekatan lingkungan eksternal (the eksternal environment approach) dan pendekatan skenario ancaman (threat scenario approach). Secara umum dari hasil penelitian ini diketahui bahwa auditor internal dan Sistem Pengendalian Intern (SPI) mempunyai peran besar dalam proses pengelolaan risiko di lembaga keuangan syariah