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INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN ISLAM
ISSN : 23382783     EISSN : 25493876     DOI : -
Core Subject : Economy, Social,
Arjuna Subject : -
Articles 45 Documents
Pengaruh Return on Equity dan Economic Value Added terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Yang Menerbitkan Saham Dalam Daftar Efek Syariah) Nugraha, Fahmi; A. Bahtiar, Muhammad Doddy
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 1 No 1 (2013)
Publisher : SEBI School of Islamic Economics

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Abstract

Nilai sebuah perusahaan dapat dilihat dari kinerja keuangan perusahaan. Ada banyak penilaian kinerja keuangan perusahaan, diantaranya adalah Return On Equity (ROE) dan Economic Value Added (EVA). Kinerja keuangan akan berpengaruh positif terhadap nilai perusahaan. Adanya perbedaan hasil dari penelitian sebelumnya ditambah dengan data riil yang tidak sesuai dengan teori menjadi latar belakang penelitian ini dilakukan. Berdasarkan hasil penelitian, pada pengujian secara parsial ROE berpengaruh secara signifikan terhadap nilai perusahaan sementara EVA tidak berpengaruh secara signifikan pada tingkat kepercayaan 95%. Secara simultan, ROE dan EVA berpengaruh secara signifikan terhadap nilai perusahaan. Nilai Adjusted R Square pada penelitian ini adalahsebesar 0,315 yang berarti 31,5 % perubahan nilai perusahaan dapat dijelaskan oleh variabel ROE dan EVA sedangkan sisanya dipengaruhi oleh variabel lain yang tidak diungkapkan dalam penelitian ini. Hasil penelitian ini diharapkan dapat memberikan informasi kepada investor dan calon investor, perusahaan dan regulator dalam pengambilan keputusan.Kata Kunci : ROE, EVA dan Nilai Perusahaan
Pengaruh Komite Audit Terhadap Kinerja Perusahaan Melalui Manajemen Laba Sebagai Variabel Intervening (Studi Empiris Perusahaan Go Publik di BEI yang mengeluarkan Saham Syariah) Makhrus, Muhammad
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 1 No 1 (2013)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aimed to assess whether the presence of audit committees on Go Public companies have a significant influence on company performance. And whether earnings management as an intervening variable in effect. The research data was taken from the annual 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. From the test results empirically prove that the audit committee did not significantly influence the performance of the company,  it is seen from the significant variables of the audit committee (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 the performance of the company (Tobins-Q).Keyword  : Audit Commite, Earning Manajemen, Performance of the Company.
Perekayasaan Akuntansi Istishna’ Pada Produk Pembiayaan Apartemen (Studi Kasus: Bank Syariah X) Maulidha, Erina; Aminullah, Asrul
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 1 No 1 (2013)
Publisher : SEBI School of Islamic Economics

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Abstract

Adoption of PSAK 104 on Accounting Istishna, creating an obstacle for Islamic banks. Plus the difficulty of implementing the contract istishna itself in the banking business. PSAK related more appropriately applied to the real sector companies engaged instead of banking services. This study aims to determine the constraints and associated engineering analysis accounting istishna apartment on financial products in Islamic banks. The research method used is descriptive qualitative field research. Analysis was used to compare the conditions obtained in the field by the recognition of regulated accounting under PSAK 104 and the legislation in force. Based on the analysis, there are several obstacles that arise in the application of financing istishna, which is related to information technology, human resources and the prevalence of apartment construction business in Indonesia in the implementation of accounting standards. Consequently, in practice, Islamic banks have not fully adopted PSAK 104, especially in terms of disbursement of funds to the developer, the recognition of revenue on accrual basis and cash basis, and margin recognition in installments during construction by the customer.Kata Kunci: accounting istishna’, apartment financing, Islamic bank
Analisis Kinerja Perbankan Syariah Di Indonesia Dengan Pendekatan Maqoshid Indeks (Periode 2009-2011) Suhada, Suhada; Pramono, Sigit
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 1 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

Maqoshid index is one of the alternatives in measuring the performance of Islamic banking, Islamic banking which assessed aspects attainment of goals sharia. In this research the author tried to assess the performance of Islamic banking in Indonesia with maqoshid index approach. This research uses descriptive quantitative methodology to the entire study population of Islamic banking in Indonesia, while the sample is that Islamic banking has published an annual report 3 year. This research using  purposive sampling method. From the results of the research with maqoshid index approach, in 2009 and 2010 BMI become Islamic bank which the best performance with best ratio value are 13.67% and 13,64 whereas in 2011 BSM became the best performance Islamic Bank with the best value ratio of 13.85%.Keywords: Measurement, Islamic banking, maqoshid index.
Model Pelaporan Kinerja Sosial Perbankan Syariah: Implementasi Islamic Social Reporting Index (Indek ISR) Di Indonesia Gustani, Gustani; Bayinah, Ai Nur
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 1 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

One of the effort to increase the trust of shariah banks stakeholder is by reporting the information relating with the social performance ability in shariah view. The reporting social performance format in Islam view that nowdays is more developed is Islamic Social Reporting Indexs (Indeks ISR). ISR Index is an index reveals social performance of Islamic company which consists of revelation items based on Islamic principles. The aim of this research is to find out the rank of revelation social performance of Islamic bank in Indonesia based on ISR index. The taken population of this research is the whole Islamic Commercial 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 sample is done by  using purpose sample method. The analysis data is done by using content analysis method. The result of analysis ISR index on BUS shows that BSM is for the highest rank of revelation social performance in 2009  –  2011 periods. As the whole banks, the rank of  revelation social performance of BUS in Indonesia in 2009  –  2011 periods had continuously increased each year. As the average in the periods, the predicate of rank revelation social performance BUS in Indonesia is still less than informativeKeywords:  Index ISR, BUS, Annual Report, Rank of Revelation Social, Performance, Content Analysis.
Peran Auditor Internal Dan Sistem Pengendalian Intern (SPI) Dalam Pengelolaan Risiko Di Lembaga Keuangan Syariah Syahril, Syahril
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 1 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

Setiap 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.Kata Kunci: Pengelolaan Risiko, Audit Internal Berbasis Risiko, Auditor Internal, Sistem Pengendalian Intern (SPI).
Pengaruh Motivasi, Pengetahuan Akuntansi, Dan Religiusitas Terhadap Kualitas Lulusan Program Studi Akuntansi Syariah Nikmatuttisaroh, Azza
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 1 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

Along with the development of economy and business, the competitiveness of it is increasing. Increasing competitiveness requires educational institutions to continuously improve the quality of graduates.This study aims to determine the effect of motivation, knowledge of accounting, and religiosity on the quality of graduatesin STEI SEBI Islamic Accounting courses. The sources of data in this study is the primary data obtained directly from responses to questionnaires of Islamic Accounting graduates tudy program. Data collection techniques is performed by the survey. Data obtained using a questionnaire administration  to graduates of Islamic Accounting courses. The sample selection is done by using random sampling method. The data is analysed  by the test of descriptive statistics, test of validity and reliability, the assumptions of classical test (test of normality, multicollinearity, and heteroskedastisity), as well as multiple linear hypothesis test. The results of the research shows that the partial motivation test is not significantly by the quality of graduates, while knowledge of accounting is significantly influence on religiosity at 95% confidence level. Simultaneously, motivation, knowledge of accounting, and religiosity significantly influence the quality of graduates. R Square value in this study is 0.373, which means that 37.3% changes in the level of quality of graduates can be explained by the variables of motivation, knowledge of accounting, and religiosity, while the rest is influenced by other variables that are not observed in this study. The results of this study are expected to contribute towards improving the quality of graduates of Islamic Accounting courses as a consideration in determining the necessary policies.Keywords: Measurement, Islamic banking, maqoshid index.
Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa STEI SEBI Jurusan Akuntansi Syariah Terhadap Profesi Akuntan Publik Mahmudah, Niswah
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 1 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aims to determine the factors that affect SEBI student interest subject to Islamic Accounting Public Accounting profession. These are intrinsic work values, socio-economic and personality factors. The findings showed that the number of Islamic Accounting students are not interested in the profession of public accounting is far greater than the number of students interested in the public accounting profession, which is 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 the whole or 100% of these students have never had an internship experience in Public Accounting 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 profession. Kata kunci: the interest, the student, Islamic accounting, public accounting profession
Analisis Pengungkapan Sharia Compliance dalam Pelaksanaan Good Corporate Governance Bank Syariah Indonesia Saramawati, Dedhi Ana Mey; Lubis, Ahmad Tarmizi
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 2 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

This research is an exploratory study aimed to measure and assess sharia compliance in the framework of implementation of Good Corporate Governance in Sharia Banking Indonesia based an indicators used. That the results of this study can be compared by research of other similar, used indicators is an indicator that has been adapted from two earlier studies i.e Thea Vinnicombe (2010) with title “ AAOIFI Reporting Standards : Measuring Compliance” and Sepky Mardian (2011) “ Study Exploration of Disclosure Application of Sharia Compliance in Islamic Banks”. This research using 4 (four) indicators are : (i) Sharia Supervisory Board, which is a key player in Sharia Banking, (ii) Murabaha, is one contract that dominates Sharia Banking assets, (iii) zakah, an appraiser social function of Sharia Banks, and (iv) Mudharaba, which is a profit loss sharing contract with the identity of Sharia Banks. This research uses content analysis methodology, namely to make the sets specific text as the unit of analysis to figure out the purpose of the disclosure to be assessed in accordance with sharia compliance. The annual reports are used GCG Implementation report and Financial Statement period 2011. The results of this research indicate that level of Sharia Compliance Sharia Banking in Indonesia has been quite adequate with a percentage exceeding 50%, and in general, the tenth of Sharia Banking has been disclosed sharia compliance in the implementation of GCG.Keywords: Sharia Compliance, GCG, Sharia Supervisory Board’s, Murabaha,  Zakah, Mudharaba
Pengaruh Penerapan Peran Komite Audit, Peran Dewan Pengawas Syariah, dan Efektivitas Pengendalian Intern atas Pelaporan Keuangan Terhadap Kualitas Pelaporan Keuangan (Studi Empiris pada Bank Syariah di Indonesia) Rini, Rini
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 2 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

This study examines the effect of audit committee role, shari’a supervisory board role, and internal control over financial reporting effectiveness, on financial reporting quality.  The data is taken by questionnaire from 173 employees (group head, division head, and internal auditor), audit committee members, and shari’a supervisory board members of 33 Islamic banking in Indonesian. Research results that used path analysis, show that a positive correlation exists between audit committee role, shari’a supervisory board role, and internal control over financial reporting effectiveness. There is strongest relationship between shari’a supervisory board role with internal control over financial reporting effectiveness. Furthermore, audit committee role, shari’a supervisory board role, and internal control over financial reporting effectiveness influence financial reporting quality simultaneously. Partially audit committee role, and internal control over financial reporting effectiveness influence financial reporting quality, but statistically shari’a supervisory board role was not significant.Keywords: audit committee role, shari’a supervisory board role, internal control over financial reporting effectiveness, and financial reporting quality