Pub Date : 2023-04-30DOI: 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
{"title":"Efficiency Of Zakat Institutions In Indonesia During 2017-2021: An Application Of Data Envelopment Analysis","authors":"Muhammad Yusuf Fakhri, Efri Syamsul Bahri, M. Wulan","doi":"10.35836/jakis.v11i1.456","DOIUrl":"https://doi.org/10.35836/jakis.v11i1.456","url":null,"abstract":"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","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"2014 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128749017","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}
Pub Date : 2023-04-16DOI: 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.
{"title":"Corporate Governance and Shariah Non-compliance Risk: The Case of Islamic Banks in Indonesia","authors":"Opi Ramdani, M. Kamal","doi":"10.35836/jakis.v11i1.370","DOIUrl":"https://doi.org/10.35836/jakis.v11i1.370","url":null,"abstract":"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.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128528871","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}
Pub Date : 2023-04-16DOI: 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.
{"title":"Islamic & Conventional Mutual Funds Performance by Return and Risk Adjusted Performance","authors":"Elmanizar Elmanizar, Erythrina Aveliasari","doi":"10.35836/jakis.v11i1.403","DOIUrl":"https://doi.org/10.35836/jakis.v11i1.403","url":null,"abstract":"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.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121259782","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}
Pub Date : 2023-04-16DOI: 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
{"title":"What Drives The Financial Performance of Islamic Insurance Companies in Indonesia?","authors":"Mukti Prasaja, A. Setiawan, U. Rahmawati","doi":"10.35836/jakis.v11i1.378","DOIUrl":"https://doi.org/10.35836/jakis.v11i1.378","url":null,"abstract":"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","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131148351","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}
Pub Date : 2023-04-16DOI: 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.
{"title":"Accountability of Micro Waqf Banks in The Perspective of Sharia Enterprise Theory","authors":"Rias Sholihah, Agus Arwani, S. Zulfa","doi":"10.35836/jakis.v11i1.373","DOIUrl":"https://doi.org/10.35836/jakis.v11i1.373","url":null,"abstract":"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.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124976417","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}
Pub Date : 2022-10-31DOI: 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.
{"title":"Kompetensi Takmir Dalam Menjaga Kualitas Laporan Keuangan Masjid: Telaah Literatur","authors":"Fuad Najmudin, Ai Nur Bayinah","doi":"10.35836/jakis.v10i2.361","DOIUrl":"https://doi.org/10.35836/jakis.v10i2.361","url":null,"abstract":"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.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115871015","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}
Pub Date : 2022-10-31DOI: 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.
{"title":"Analisis Kepatuhan Pajak pada Pelaku UMKM Ditinjau dari Sistem dan Pelayanan Pajak","authors":"Qori Hikmah Nur Hanafi, M. Firman, Erina Maulidha","doi":"10.35836/jakis.v10i2.356","DOIUrl":"https://doi.org/10.35836/jakis.v10i2.356","url":null,"abstract":"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.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116443372","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}
Pub Date : 2022-10-31DOI: 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.
{"title":"Matanre Siri: Rekonstruksi Peningkatan Uniformitas Pernyataan Standar Akuntansi Keuangan No. 109","authors":"Ismayanti Muksin, Saddan Husain","doi":"10.35836/jakis.v10i2.353","DOIUrl":"https://doi.org/10.35836/jakis.v10i2.353","url":null,"abstract":"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.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115122238","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}
Pub Date : 2022-10-31DOI: 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。
{"title":"Peran Dewan Pengawas Syariah dalam Penerapan Tata Kelola Bank Pembiayaan Rakyat Syariah","authors":"Umar bin Abdul Aziz, Jaih Mubarok, H. Susanto","doi":"10.35836/jakis.v10i2.342","DOIUrl":"https://doi.org/10.35836/jakis.v10i2.342","url":null,"abstract":"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.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126395903","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}
Pub Date : 2022-04-30DOI: 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。
{"title":"Financial Performance, Macroeconomics, And Systematic Risk On Islamic Stocks Of Manufacturing Entities","authors":"Rizky Siswanto, Sigid Eko Pramono, R. Ismal","doi":"10.35836/jakis.v10i1.310","DOIUrl":"https://doi.org/10.35836/jakis.v10i1.310","url":null,"abstract":"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.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115288829","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}