JURNAL AKUNTANSI DAN KEUANGAN ISLAM
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Determinasi Tingkat Pengungkapan Bank Syariah Di Beberapa Negara
No full textThe 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 tes
Rancangan Format Laporan Keuangan Usaha Mikro dan Form Aplikasi Pembiayaan untuk Analisa Keuangan Nasabah Pembiayaan pada BMT
No full textPokok permasalahan yang dibahas adalah BMT dalam menilai aspek keuangan nasabahpembiayaan tidak secara komprehensif hanya menilai aspek arus kas saja. Oleh karenaitu BMT dalam menganalisis aspek keuangan nasabah harus memiliki form aplikasipembiayaan yang terhubung secara langsung ke laporan keuangan usaha mikro secarakomprehensif. Disatu sisi dengan rancangan tersebut akan membantu usaha mikro dalampembuatan laporan keuangan. Pendekatan penelitian yang digunakan adalah deskriptifkualitatif. Dengan melihat aspek kejadian permasalahan dilapangan yaitu di BMT danUsaha Mikro yang menjadi nasabah BMT. Untuk melihat situasi sosial yang ada, laludibuatkan rancangan yang ideal. Hasil yang didapat dari penelitian ini adalah rancanganform aplikasi pembiayaan dan format laporan keuangan usaha mikro yang nantinyadigunakan BMT dalam menilai aspek keuangan nasabah pembiayaan secara komprehensifdan membantu usaha mikro dalam aspek pembuatan laporan keuangan
Mengurai Permasalahan Audit Syariah dengan Analytical Network Process(ANP)
No full textShariah audit had an important role in maintaining shariah compliance for an shariaentity in this case of shariah banking considering encouraging its development todriven away. So that the problem on an audit shariah bring negative effects evenfailure in fulfilling will shariah principle itself. In order to overcome these issues ,research it expresses priorities of the problems and priorities solution pertaining toaudit shariah. While methods used in research is known as analytic network process(ANP) where the data primarily obtained through in depth interviews with expertsshariah audit derived from academics and practitioner. The result of this research fromthe side of the problems of shariah audit that the regulations and the audit aspect standard shariah inadequate be the main problems. In terms of solution audit shariahshow that the solution regulations with its aspect which is to build sop supervision aspart of internal control to be the solution main
Pengembangan Sumber Daya Manusia Islami: Model Pembelajaran Akuntansi Syariah Di Perguruan Tinggi Islam
No full textThe growth of Islamic financial institutions becomes a matter of interest by many groups, both from the producer and the customer. The thing that attracts the most customers is because of religious and economic factors, the factor of religiosity can be seen that Sharia financial institutions apply Sharia principles, including in terms of financial accounting (Sharia accounting) and economic factors. In terms of recording, Islamic financial institutions must have regulations to create human resources that understand Sharia principles. This research was conducted at an Islamic tertiary institution in Palembang and the respondents were 5th semester students of Islamic banking study programs. A quantitative descriptive approach is expected to produce research results that are relevant to the current needs of the world of Islamic financial institutions. This study concludes that there is a positive and significant correlation between Sharia accounting learning and Islamic human resource developmen
Pengungkapan Tanggung Jawab Sosial Perbankan Syariah di Asia Tenggara
No full textThis study aims to measure the social responsibility disclosure of Islamic Bank inSoutheast Asia based on ISR index. The research method in this study is descriptivequalitative with content analysis in annual reports published on the website. Thepopulation in this study is Islamic banking in Indonesia, Malaysia and BruneiDarussalam from 2015-2017. The selected sample used a purposive samplingtechnique consisting of 20 selected Sharia Banks. The results showed overall, thepredicate level of disclosure of sharia banking social performance in Southeast Asiawas considered less informative with a score of 55.35%. Although the level ofdisclosure of social performance continues to increase every year
Pengaruh Komite Audit Terhadap Kinerja Perusahaan Melalui Manajemen Laba sebagai Variabel Intervening
No full textThis study aimed to assess whether the presence of audit committees on Go Publiccompanies have a significant influence on company performance. And whether earningsmanagement as an intervening variable in effect. The research data was taken from theannual report in 2010, with a population of firms that go on the list of Islamic securities(DES) to sample as many as 31 companies and analyzed by regression analysis. Fromthe test results empirically prove that the audit committee did not significantly influencethe performance of the company, it is seen from the significant variables of the auditcommittee (KA) of 0.262 is greater than 0.05. Furthermore earnings management (DTACC)an intervening variable in part to the influence of the audit committee (KA) on theperformance of the company (Tobins-Q)
Akuntansi Sosial Spiritual Antara “Innaa Lillaahi wa Innaa Ilaihi Raaji’uun” dan “lakum Diinukum wa Liya Diin”
No full textThis 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 entitie
Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa STEI SEBI Jurusan Akuntansi Syariah terhadap Profesi Akuntan Publik
No full textThis study aims to determine the factors that affect SEBI student interest subject toIslamic Accounting Public Accounting profession. These are intrinsic work values ,socio-economic and personality factors. The findings showed that the number of IslamicAccounting students are not interested in the profession of public accounting is fargreater than the number of students interested in the public accounting profession, whichis 22: 60. This research note that, although more than 50% students of Islamic Accounting class of 2008 and 2009 have a grasp of the Public Accounting profession, but thewhole or 100% of these students have never had an internship experience in PublicAccounting Firm (KAP). The study found the three factors of intrinsic work factors,socio-economic and personality are not significantly affect the interest of students towards public accounting professio
Tingkat Pengungkapan Corporate Social Responsibility Bank Syariah di Indonesia
No full textThe implementation of corporate social responsibility has entered a new era is noexception in Islamic companies, especially of Islamic banking. Islamic Social ReportingIndex is one way of measuring and reporting social responsibility for sharia entity. Thisstudy aimed to describe the practice of social responsibility disclosure based IslamicSocial Reporting Index on Islamic banks in Indonesia is associated with the size of theCommercial Bank Based on Business Activities (BUKU). Using comparative descriptive method by means of content analysis on the elements of financial statements, thisstudy using Islamic banks data annual report published in 2011-2013. The results showedan increase in items disclosure in each group BUKU. In general, Islamic banks ISRBUKU 2 disclosure scores higher than group Islamic banks BUKU 1. That is, the Islamicbanks with equity of more than Rp 1 trillion to less than Rp 5 trillion disclose socialresponsibility in a more specific and detailed than the equity less from Rp 1 trillion
Analisis Pengungkapan Nilai Islam Dalam Laporan Tahunan Bank Syariah di Indonesia
No full textThis research is an exploratory study aimed to assess the degree of suitability of thedisclosure information of Islamic values in the annual report of Islamic Banks (BUS)with items that duly disclosed. This research using 2010 BUS annual report. In order tomake this result of this research can be compared with other similar researches, instruction encoding, which items should be disclosed or items that duly disclosed, adaptedfrom two previous studies which have similarity with this research theme, Haniffa Hudaib (2004) and Prasetyaningsih Prakosa (2010). This study uses content analysisas an analytical tool, which makes a set of related-specific text into analysis unit. Theresults showed that some of the new BUS emerged in 2010 have not been optimallydisclose Islamic values in their annual reports. But according to the overall score, all ofBUS annual report have disclosed enough information about Islamic values that shouldbe disclosed in annual reports