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Efficiency Of Zakat Institutions In Indonesia During 2017-2021: An Application Of Data Envelopment Analysis 2017-2021年印尼天课机构效率:数据包络分析的应用
Pub Date : 2023-04-30 DOI: 10.35836/jakis.v11i1.456
Muhammad Yusuf Fakhri, Efri Syamsul Bahri, M. Wulan
The purpose of this study is to measure the financial performance of the National Amil Zakat Institution (LAZNAS) in the effectiveness of distribution and the efficiency of fund management. This research method uses quantitative with a descriptive approach. This study uses secondary data derived from LAZNAS website sources. The technique of collecting data by purposive sampling, namely; LAZNAS, which can publish financial statement data on the website from 2017-2021. Analysis technique or financial performance on effectiveness using the Allocation to Collection Ratio (ACR) approach. Then, the efficiency aspect uses the Data Envelopment Analysis (DEA) approach. The results of measuring financial performance in the part of effectiveness show that 6 LAZNAS in the Highly Effective category are; Dompet Dhuafa, Griya Yatim &Dhuafa, LAZISNU, Panti Yatim Indonesia, Rumah Yatim, and Rumah Zakat. Then, Al Azhar and LAZISMU showed the Effective category in the 2017-2021 period. On efficiency measurements, LAZISNU already offers efficiency. Other LAZNAS are still experiencing inefficiencies in the 2017-2021 period
本研究的目的是衡量国家阿米尔天课机构(LAZNAS)在分配有效性和基金管理效率方面的财务绩效。本研究方法采用定量与描述性相结合的方法。本研究使用来自LAZNAS网站的二手数据。有目的抽样收集数据的技术,即;LAZNAS,可以在网站上发布2017-2021年的财务报表数据。运用分配回收比(ACR)方法分析财务绩效的有效性。然后,效率方面采用数据包络分析(DEA)方法。有效性部分的财务绩效测量结果显示,高效类别中的6个LAZNAS为;Dompet Dhuafa, Griya Yatim &Dhuafa, LAZISNU, Panti Yatim Indonesia, Rumah Yatim和Rumah Zakat。然后,爱资哈尔和LAZISMU在2017-2021年期间显示了有效类别。在效率测量方面,LAZISNU已经提供了效率。其他LAZNAS在2017-2021年期间仍然存在效率低下的问题
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引用次数: 0
Corporate Governance and Shariah Non-compliance Risk: The Case of Islamic Banks in Indonesia 公司治理与伊斯兰教法违规风险:以印尼伊斯兰银行为例
Pub Date : 2023-04-16 DOI: 10.35836/jakis.v11i1.370
Opi Ramdani, M. Kamal
This study aims to determine the effect of Good Corporate Governance on the sharia non-compliance risk at Islamic Commercial Banks in Indonesia registered with the OJK during the 2017-2020 period. The research sample was taken using a purposive sampling technique to produce 13 Islamic Commercial Banks registered with the OJK. The analytical method used in this study was logistic regression analysis. Based on the results of data analysis, simultaneously, all independent variables have a significant influence on the risk of sharia non-compliance. Partially, the size of the independent board of commissioners, the size of the board of commissioners, the size of the sharia supervisory board, the size of the audit committee and the frequency of meetings of the board of directors do not have a significant influence on the risk of sharia non-compliance. Meanwhile, the size of the Board of Directors, Frequency of Board of Commissioners Meetings, Frequency of Sharia Supervisory Board Meetings and Frequency of Audit Committee Meetings partially have a significant influence on the risk of sharia non-compliance.
本研究旨在确定2017-2020年期间在OJK注册的印度尼西亚伊斯兰商业银行的良好公司治理对伊斯兰教法违规风险的影响。研究样本采用有目的抽样技术,以产生13家伊斯兰商业银行在OJK注册。本研究的分析方法为logistic回归分析。根据数据分析的结果,同时,所有独立变量都对不遵守伊斯兰教法的风险产生重大影响。部分地,独立董事会规模、董事会规模、伊斯兰教法监事会规模、审计委员会规模和董事会会议频率对伊斯兰教法违规风险没有显著影响。同时,董事会规模、董事会委员会议频率、伊斯兰教规监事会会议频率和审计委员会会议频率对伊斯兰教法违规风险有部分显著影响。
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引用次数: 0
Islamic & Conventional Mutual Funds Performance by Return and Risk Adjusted Performance 伊斯兰和传统共同基金的收益和风险调整业绩
Pub Date : 2023-04-16 DOI: 10.35836/jakis.v11i1.403
Elmanizar Elmanizar, Erythrina Aveliasari
This study compares the performance of Islamic and conventional mutual funds from 2017 to 2021 with the aim of analyzing the differences. This study makes use of secondary data from the Otoritas Jasa Keuangan (OJK) for 5 years that were downloaded from the OJK's official website (OJK). Purposive sampling is used in this study sampling method. The Mann-Whitney U Test is the analysis technique employed. According to the study's findings, there are no appreciable differences between mutual fund risk and market risk for Islamic mutual funds in terms of beta, return, and Sharpe. While there are variances between the Treynor, Jensen Alpha, M2 Measurement, and Appraisal Ratio techniques.
本研究比较了2017年至2021年伊斯兰共同基金和传统共同基金的表现,目的是分析差异。本研究使用了从OJK官方网站下载的Otoritas Jasa Keuangan (OJK) 5年来的次要数据。本研究采用目的性抽样方法。曼-惠特尼U测试是采用的分析技术。根据研究结果,共同基金风险和伊斯兰共同基金的市场风险在贝塔、回报和夏普方面没有明显差异。虽然在Treynor, Jensen Alpha, M2测量和评估比率技术之间存在差异。
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引用次数: 1
What Drives The Financial Performance of Islamic Insurance Companies in Indonesia? 是什么推动了印尼伊斯兰保险公司的财务表现?
Pub Date : 2023-04-16 DOI: 10.35836/jakis.v11i1.378
Mukti Prasaja, A. Setiawan, U. Rahmawati
This study aims to analyze the determinants of the performance of Islamic insurance companies in Indonesia. This research uses a quantitative approach by using secondary data in the form of financial statements of sharia insurance companies listed on Otoritas Jasa Keuangan (OJK) in the year 2016-2020. Furthermore, the statistical analysis technique uses influence test analysis through panel data regression tests. The variables used in this study are are volume of capital, firm size, premium income, and operational efficiency to improve the financial performance of Islamic insurance companies. The panel data show that the variables of the volume of capital, premium income, and operational efficiency influence the financial performance of Islamic insurance companies in Indonesia. This is because the company's capital has met the minimum requirement of 100 billion rupiahs this has an impact on increasing premium income from 2016-2020 and finally in the operations that are run efficiently. Meanwhile, the variables of firm size do not influence the financial performance of Islamic insurance companies. This is because several sharia insurance companies have experienced a decrease in their total assets such as Prudential and AIA Syariah
本研究旨在分析印尼伊斯兰保险公司绩效的决定因素。本研究采用定量方法,采用2016-2020年在Otoritas Jasa Keuangan (OJK)上市的伊斯兰教保险公司财务报表形式的二手数据。此外,统计分析技术采用影响检验分析,通过面板数据回归检验。本研究使用的变量是资本量、公司规模、保费收入和运营效率,以提高伊斯兰保险公司的财务绩效。面板数据表明,资金量、保费收入、经营效率等变量影响印尼伊斯兰保险公司的财务绩效。这是因为公司的资本已经达到了1000亿印尼盾的最低要求,这对2016-2020年保费收入的增加产生了影响,并最终对高效运营的业务产生了影响。同时,公司规模的变量对伊斯兰保险公司的财务绩效没有影响。这是因为一些伊斯兰保险公司的总资产有所减少,如保诚保险和友邦伊斯兰保险
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引用次数: 0
Accountability of Micro Waqf Banks in The Perspective of Sharia Enterprise Theory 伊斯兰企业理论视角下的小额信贷银行问责制
Pub Date : 2023-04-16 DOI: 10.35836/jakis.v11i1.373
Rias Sholihah, Agus Arwani, S. Zulfa
This study aims to analyze the Accountability of the management based on Sharia Enterprise Theory at Islamic Boarding School-based Micro Waqf Banks in Jombang. This research uses the field research type and a descriptive qualitative approach—data collection techniques through observation, interviews, and documentation. The results of this study indicate that the Islamic Boarding School-based Micro Waqf Bank in Jombang has implemented accountability indicators based on Sharia Enterprise Theory, namely vertical Accountability to Allah SWT and Horizontal Accountability to customers by having DPS that is MUI certified and there are no transactions that are not by Sharia. However, Micro Waqf Banks still need to fulfill horizontal Accountability to customers on the ZIS Report indicators. Micro Waqf Banks have fulfilled Horizontal Accountability for employees with employee education and training. However, the Micro Waqf Bank has not met the salary and remuneration for employees according to the minimum wage and does not have special programs to improve employee spirituality. Micro Waqf Banks have fulfilled Horizontal Accountability to the community/society through broad community access to Micro Waqf Bank financing and contributions to MSME Development and improving the community's quality of life through economic empowerment. However, the Micro Waqf Bank does not yet have disclosure of social funds. Micro Waqf Banks have fulfilled Horizontal Accountability towards indirect stakeholders, namely nature/environment with household-scale customers, so it is less likely to pollute the environment.
本研究旨在分析基于伊斯兰教企业理论的中邦伊斯兰寄宿制微型Waqf银行的管理问责制。本研究采用实地调查和描述性定性方法,通过观察、访谈和文献收集数据。本研究结果表明,位于Jombang的以伊斯兰寄宿学校为基础的微型Waqf银行实施了基于伊斯兰教法企业理论的问责指标,即对Allah SWT的纵向问责和对客户的横向问责,DPS通过MUI认证,没有不符合伊斯兰教法的交易。然而,小额Waqf银行仍然需要在ZIS报告指标上实现对客户的横向问责。小额Waqf银行通过员工教育和培训,实现了对员工的横向问责。然而,小额Waqf银行并没有按照最低工资标准支付员工的工资和报酬,也没有专门的计划来提高员工的精神水平。微型Waqf银行通过广泛的社区获得微型Waqf银行的融资和对中小微企业发展的贡献,以及通过经济赋权提高社区的生活质量,实现了对社区/社会的横向责任。然而,微Waqf银行尚未披露社会资金。微型Waqf银行对家庭规模客户的间接利益相关者,即自然/环境,履行了横向问责制,因此污染环境的可能性较小。
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引用次数: 0
Kompetensi Takmir Dalam Menjaga Kualitas Laporan Keuangan Masjid: Telaah Literatur Takmir在维持清真寺财务报表质量方面的能力:研究文献
Pub Date : 2022-10-31 DOI: 10.35836/jakis.v10i2.361
Fuad Najmudin, Ai Nur Bayinah
This study aims to describe takmir's competence in maintaining the quality of financial reports. This study uses secondary data in the form of documents of research results from other parties in the form of published journal articles as well as academic papers published from academic seminars or conferences. Studying the literature by analyzing the competence of mosque takmirs in maintaining the quality of mosque financial reports. The results showed the importance of the role of mosque takmir in maintaining the quality of mosque financial reports. By presenting financial reports as a form of transparency and accountability from takmir of the mosque to stakeholders. Increasing the competence of human resources, implementing financial management, internal control, carrying out fundraising activities and utilizing technology are the optimization of mosque takmirs to maintain the quality of mosque financial reports.
本研究旨在描述塔克米尔在维持财务报告质量方面的能力。本研究使用的二手资料形式为他人的研究成果文献,形式为发表的期刊文章以及学术研讨会或会议上发表的学术论文。通过文献研究,分析清真寺主管在保持清真寺财务报告质量方面的能力。结果表明,清真寺塔克米尔在保持清真寺财务报告质量方面的作用的重要性。通过将财务报告作为一种透明度和问责制的形式,从清真寺的塔克米尔到利益相关者。提高人力资源能力、实施财务管理、内部控制、开展募捐活动、利用技术手段是清真寺塔米尔保持清真寺财务报告质量的优化途径。
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引用次数: 1
Analisis Kepatuhan Pajak pada Pelaku UMKM Ditinjau dari Sistem dan Pelayanan Pajak 对UMKM犯罪者税收合规的分析回顾了系统和服务
Pub Date : 2022-10-31 DOI: 10.35836/jakis.v10i2.356
Qori Hikmah Nur Hanafi, M. Firman, Erina Maulidha
This study aims to analyze the knowledge and understanding in the application of the taxation system as well as the tax services provided by tax officers or the tax authorities to see the compliance of MSME taxpayers in Banyumas Regency. Observations were made based on qualitative descriptive interpretive methods with sampling techniques through interviews and questionnaires to 11 MSME actors interviewed in Banyumas Regency, using purposive sampling analysis tool. The results showed that knowledge and understanding of taxes had been widely known by the research objects of MSMEs in Banyumas Regency. So that respondents can accept well the tax system that is applied, in order to assist taxpayers in calculating and reporting the tax payable. However, there are still negative opinions according to taxpayers in the services provided by officers that are not in accordance with the taxpayers' expectations.
本研究旨在分析Banyumas reggency中小微企业纳税人在税务系统应用方面的知识和理解,以及税务人员或税务机关提供的税务服务,以了解中小微企业纳税人的合规情况。采用有目的抽样分析工具,对巴尤马斯县11名中小微企业行为者进行访谈和问卷调查,采用定性描述性解释方法和抽样技术进行观察。结果表明,Banyumas摄政区中小微企业的税收知识和理解已经得到了广泛的了解。使被访者能够很好地接受所适用的税收制度,以协助纳税人计算和申报应纳税额。然而,根据纳税人的意见,仍然有官员提供的服务不符合纳税人的期望。
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引用次数: 1
Matanre Siri: Rekonstruksi Peningkatan Uniformitas Pernyataan Standar Akuntansi Keuangan No. 109 Matanre Siri:重建自定义会计标准声明109号
Pub Date : 2022-10-31 DOI: 10.35836/jakis.v10i2.353
Ismayanti Muksin, Saddan Husain
The objective of this paper is to consider local culture as one of the factors that can help the National Amil Zakat Agency (BAZNAS) adhere more closely to the Statement of Financial Accounting Standards (PSAK) No.109, even though many Zakat Management Organizations (OPZ) have yet to do so. This paper employs an interpretive qualitative approach by contrasting the Indonesian Accounting Association's (IAI) Statement of Financial Accounting Standards with the Bugis Matanre Siri philosophy.In the context of the implementation of Statement of Financial Accounting Standards (PSAK No.109), Matanre Siri has developed into a philosophical value as well as a core value at the National Amil Zakat Agency (BAZNAS) of the Sidenreng Rappang Regency. Human resources with Makassar Bugis ancestry also play a significant role in bringing the implementation process and Bugis culture's Sulapa Eppa values together. At the National Amil Zakat Agency of Sidrap Regency, financial statements (financial statements) that are accountable and transparent are created by presentations based on the value of Matanre Siri, such as lempu' (honest). So that Metanre Siri is constructed with the intention of achieving uniformity or uniformity that has been established by the authorities.
本文的目的是考虑当地文化作为一个因素,可以帮助国家天课机构(BAZNAS)更紧密地遵守财务会计准则(PSAK) No.109,即使许多天课管理组织(OPZ)还没有这样做。本文采用解释性质的方法,通过对比印尼会计协会(IAI)财务会计准则声明与Bugis Matanre Siri哲学。在财务会计准则声明(PSAK No.109)实施的背景下,Matanre Siri已经发展成为一种哲学价值,也是Sidenreng Rappang县国家天课机构(BAZNAS)的核心价值。具有望加锡布吉血统的人力资源在将实施过程和布吉文化的苏拉帕埃帕价值观结合在一起方面也发挥了重要作用。在Sidrap Regency的National Amil Zakat Agency,负责和透明的财务报表(财务报表)是通过基于Matanre Siri的价值(例如lempu’(诚实))的演示来创建的。因此,metane Siri的目的是实现统一或统一,这是由当局建立的。
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引用次数: 1
Peran Dewan Pengawas Syariah dalam Penerapan Tata Kelola Bank Pembiayaan Rakyat Syariah 伊斯兰监督委员会在实施伊斯兰人民融资银行管理方面的作用
Pub Date : 2022-10-31 DOI: 10.35836/jakis.v10i2.342
Umar bin Abdul Aziz, Jaih Mubarok, H. Susanto
This study aims to determine the role of Shariah Supervisory Board (SSB) PT. BPRS XXX in Bogor Regency and SSB PT. BPRS YYY in Cianjur Regency in implementing the governance of BPRS POJK Number 24/POJK.03/2018. This type of research is a field research with a qualitative approach. The results of this study are that SSB BPRS XXX and BPRS YYY have carried out their roles well even though there are several tasks that are not in accordance with OJK regulations, such as mentioning the reasons for taking samples, not explaining concurrent positions and remuneration in detail in the governance report. From the results of the assessment of the role of SSB in the two BPRS, BPRS XXX is slightly superior to BPRS YYY because BPRS YYY has one transaction that is not sharia-compliant. In the Implementation Scale of SSB Governance, both BPRS received good predicate. Recommendations in this study include for SSB in addition to knowing the sciences of fiqh muamalah, SSB also needs to know the ins and outs of the transaction flow in Islamic Financial Institution (IFI). In addition, SSB also needs to know statistics so that the inspection of documents by sampling is more accurate and represents other documents that were not examined.
本研究旨在确定伊斯兰教法监事会(SSB) PT. BPRS XXX在茂物摄政和SSB PT. BPRS YYY在仙珠摄政实施BPRS POJK第24/POJK.03/2018号治理中的作用。这种类型的研究是采用定性方法的实地研究。本研究的结果是,SSB BPRS XXX和BPRS YYY虽然存在一些不符合OJK规定的任务,如在治理报告中提及取样原因、未详细说明兼任职位和薪酬等,但都很好地发挥了作用。从对SSB在两个BPRS中的作用的评估结果来看,BPRS XXX略优于BPRS YYY,因为BPRS YYY有一个不符合伊斯兰教法的交易。在SSB治理实施量表中,两个BPRS都获得了良好的评价。本研究对SSB的建议包括,除了了解fiqh muamalah的科学,SSB还需要了解伊斯兰金融机构(IFI)交易流程的来龙去脉。此外,SSB还需要了解统计数据,以便对文件进行抽样检查更准确,并代表未被检查的其他文件。
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引用次数: 0
Financial Performance, Macroeconomics, And Systematic Risk On Islamic Stocks Of Manufacturing Entities 制造业实体伊斯兰股票的财务绩效、宏观经济和系统风险
Pub Date : 2022-04-30 DOI: 10.35836/jakis.v10i1.310
Rizky Siswanto, Sigid Eko Pramono, R. Ismal
This study is to examine and analyze the effect of financial performance as measured by Return On Assets (ROA), Current Ratio (CR) and Earning Per Share (EPS), macroeconomic indicators using the BI rate, exchange rate and inflation as well as adding systematic risk as an intervention variable to the Islamic stock returns in the manufacturing sector on the Indonesian Sharia Stock Index (ISSI). The research sample was 51 companies with observations from 2016 to 2020, using the Structural Equation Modeling (SEM) method and IBM AMOS (Analysis of Structural Moment) V.22 software to test the available data. The direct test results show that financial performance and systematic risk have an effect on Islamic stock returns, while macroeconomic indicators have no effect. The test results through the intervention variables show that financial performance has an effect, but macroeconomic indicators still have no effect on Islamic stock returns through systematic risk. The activities of the consumer goods industry and basic industry which have always been the main needs are the reason why issuers in the manufacturing sector at ISSI are not affected by changes in macroeconomic indicators.
本研究旨在检验和分析财务绩效的影响,以资产收益率(ROA),流动比率(CR)和每股收益(EPS)衡量,宏观经济指标使用BI率,汇率和通货膨胀,以及增加系统性风险作为干预变量,以印度尼西亚伊斯兰教股票指数(ISSI)制造业的伊斯兰股票回报。研究样本为51家公司,观察时间为2016年至2020年,采用结构方程建模(SEM)方法和IBM AMOS (Analysis of Structural Moment) V.22软件对可用数据进行检验。直接检验结果表明,财务绩效和系统风险对伊斯兰股票收益有影响,而宏观经济指标没有影响。通过干预变量的检验结果表明,财务绩效有影响,但宏观经济指标仍然没有通过系统风险对伊斯兰股票收益产生影响。消费品工业和基础工业的活动一直是主要需求,这是ISSI制造业部门的发行人不受宏观经济指标变化影响的原因。
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引用次数: 1
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JURNAL AKUNTANSI DAN KEUANGAN ISLAM
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