Pub Date : 2022-04-30DOI: 10.35836/jakis.v10i1.280
Nabila Firdaus Iman, Umiyati Umiyati
This study aims to analyze the effect of Sharia Compliance, Operating Efficiency Ratio (OER) and Finance To Deposit Ratio (FDR) on the Profitability of Islamic Banks in Indonesia. The period used used is 2016-2020. The population in this study is Islamic Commercial Banks. This study uses a quantitative approach. The sampling method used in this research is purposive sampling. The total sample selected is 7 samples of Islamic Banks that meet the criteria. The analysis technique used is panel data regression with Eviews 10 software. The results of this study indicate that Profit Sharing Ratio (PSR) has no significant effect on Return On Assets in Islamic Banks, Zakat Performance Ratio (ZPR) has a significant effect on Return On Assets of Islamic Banks, Islamic Income Ratio (IsIR) has no significant effect on Return On Assets in Islamic Banks, Operating Efficiency Ratio (OER) has a significant effect on Return On Assets of Islamic Banks, and Financing To Deposite Ratio (FDR) has no significant effect on Return On Assets in Islamic Banks.
{"title":"Analisis Determinan Atas Profitabilitas Bank Syariah Di Indonesia","authors":"Nabila Firdaus Iman, Umiyati Umiyati","doi":"10.35836/jakis.v10i1.280","DOIUrl":"https://doi.org/10.35836/jakis.v10i1.280","url":null,"abstract":"This study aims to analyze the effect of Sharia Compliance, Operating Efficiency Ratio (OER) and Finance To Deposit Ratio (FDR) on the Profitability of Islamic Banks in Indonesia. The period used used is 2016-2020. The population in this study is Islamic Commercial Banks. This study uses a quantitative approach. The sampling method used in this research is purposive sampling. The total sample selected is 7 samples of Islamic Banks that meet the criteria. The analysis technique used is panel data regression with Eviews 10 software. The results of this study indicate that Profit Sharing Ratio (PSR) has no significant effect on Return On Assets in Islamic Banks, Zakat Performance Ratio (ZPR) has a significant effect on Return On Assets of Islamic Banks, Islamic Income Ratio (IsIR) has no significant effect on Return On Assets in Islamic Banks, Operating Efficiency Ratio (OER) has a significant effect on Return On Assets of Islamic Banks, and Financing To Deposite Ratio (FDR) has no significant effect on Return On Assets in Islamic Banks.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"14 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":"121184190","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.v10i1.275
D. Fauziah, Ai Nur Bayinah, Sepky Mardian, Fahma Rianti
This study aims to look at trends, research dynamics and citation analysis of Islamic accounting articles published in nationally accredited accounting journals indexed by the Science and Technology Index (Sinta) during 2015-2019. The type of data used in this study is secondary data in the form of sharia accounting research papers that have been published online in national accounting journals indexed by Sinta. The method used in this research is bibliometric analysis using VOSViewer as an analysis tool. The result of the study show that the most researched topics of Islamic accounting are Islamic Bank, Islamic Social Reporting (ISR), Corporate Social Responsibility (CSR), Profitability, and Good Corporate Governance (GCG). The dynamics of this research fluctuated in the range of an average of 50 articles per year, but there was no significant increase or decrease. Then the literature most cited by Islamic accounting research articles is in the form of journal articles and books. There are 620 articles and 497 books respectively.
{"title":"Tren Dan Dinamika Penelitian Akuntansi Syariah Di Indonesia: Analisis Bibliometrik","authors":"D. Fauziah, Ai Nur Bayinah, Sepky Mardian, Fahma Rianti","doi":"10.35836/jakis.v10i1.275","DOIUrl":"https://doi.org/10.35836/jakis.v10i1.275","url":null,"abstract":"This study aims to look at trends, research dynamics and citation analysis of Islamic accounting articles published in nationally accredited accounting journals indexed by the Science and Technology Index (Sinta) during 2015-2019. The type of data used in this study is secondary data in the form of sharia accounting research papers that have been published online in national accounting journals indexed by Sinta. The method used in this research is bibliometric analysis using VOSViewer as an analysis tool. The result of the study show that the most researched topics of Islamic accounting are Islamic Bank, Islamic Social Reporting (ISR), Corporate Social Responsibility (CSR), Profitability, and Good Corporate Governance (GCG). The dynamics of this research fluctuated in the range of an average of 50 articles per year, but there was no significant increase or decrease. Then the literature most cited by Islamic accounting research articles is in the form of journal articles and books. There are 620 articles and 497 books respectively.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"24 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":"127914201","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.v10i1.274
Yolanda Septian, Any Eliza, M. Bahtiar
This research aims to examine the effect of zakat and Islamic Corporate Social Responsibility (ICSR) on the financial performance of Sharia Commercial Banks in Indonesia for the 2016-2019 period. This research uses quantitative method. The data uses is secondary data in the from of the annual report of Sharia Commercial Banks registered with the OJK for the 2016-2019 period. The data is collected by using documentation method and literature study method. The data analysis method used is descriptive statistical analysis and regression analysis. The population used is Sharia Commercial Banks in Indonesia registered with the OJK for the 2016-2019 totaling 14 Sharia Commercial Banks, with samples that meet criteria, namely 12 Sharia Commercial Banks, and the sampling technique in this research uses purposive sampling technique. The results obtained in this research are that zakat has a significant effect on the financial performance of Sharia Commercial Banks. And Islamic Corporate Social Responsibility does not effect the financial performance of Sharia Commercial Banks because the greater the ICSR disclosure value in Sharia Commercial Banks does not make the financial performance of Sharia Commercial Banks god or bad and vice versa.
{"title":"Zakat, Islamic Corporate Social Responsibility Dan Kinerja Keuangan Bank Umum Syariah Indonesia","authors":"Yolanda Septian, Any Eliza, M. Bahtiar","doi":"10.35836/jakis.v10i1.274","DOIUrl":"https://doi.org/10.35836/jakis.v10i1.274","url":null,"abstract":"This research aims to examine the effect of zakat and Islamic Corporate Social Responsibility (ICSR) on the financial performance of Sharia Commercial Banks in Indonesia for the 2016-2019 period. This research uses quantitative method. The data uses is secondary data in the from of the annual report of Sharia Commercial Banks registered with the OJK for the 2016-2019 period. The data is collected by using documentation method and literature study method. The data analysis method used is descriptive statistical analysis and regression analysis. The population used is Sharia Commercial Banks in Indonesia registered with the OJK for the 2016-2019 totaling 14 Sharia Commercial Banks, with samples that meet criteria, namely 12 Sharia Commercial Banks, and the sampling technique in this research uses purposive sampling technique. The results obtained in this research are that zakat has a significant effect on the financial performance of Sharia Commercial Banks. And Islamic Corporate Social Responsibility does not effect the financial performance of Sharia Commercial Banks because the greater the ICSR disclosure value in Sharia Commercial Banks does not make the financial performance of Sharia Commercial Banks god or bad and vice versa.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"19 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":"133903902","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.v10i1.305
Firliyati Hasanah, Mustafa Kamal
This study aims to determine the internal factors and macroeconomic factors that affect the underwriting surplus (deficit) of tabarru' funds in Islamic life insurance companies in Indonesia. Internal factors used are contributions, investment returns, and claims. And macroeconomic factors used are inflation and Gross Domestic Product (GDP). The research sample was taken by purposive sampling technique, namely as many as 20 sharia life insurance companies. The observation period begins in 2017 and ends in 2020. The analytical method used is panel data regression analysis which is processed using Eviews 10. Based on the panel data regression test results show that simultaneously contributions, investment returns, claims, inflation and GDP have a significant effect on the underwriting surplus (deficit) of tabarru' funds in sharia life insurance companies in Indonesia for the period 2017-2020. Partially shows that contributions, investment returns, claims and GDP have a significant effect on the underwriting surplus (deficit) of tabarru' funds in Islamic life insurance companies in Indonesia for the period 2017-2020. Meanwhile, inflation has no significant effect on the underwriting surplus (deficit) of tabarru' funds in Islamic life insurance companies in Indonesia for the period 2017-2020.
{"title":"Faktor Determinan Perolehan Surplus (Defisit) Underwriting Dana Tabarru’ Pada Asuransi Jiwa Syariah","authors":"Firliyati Hasanah, Mustafa Kamal","doi":"10.35836/jakis.v10i1.305","DOIUrl":"https://doi.org/10.35836/jakis.v10i1.305","url":null,"abstract":"This study aims to determine the internal factors and macroeconomic factors that affect the underwriting surplus (deficit) of tabarru' funds in Islamic life insurance companies in Indonesia. Internal factors used are contributions, investment returns, and claims. And macroeconomic factors used are inflation and Gross Domestic Product (GDP). The research sample was taken by purposive sampling technique, namely as many as 20 sharia life insurance companies. The observation period begins in 2017 and ends in 2020. The analytical method used is panel data regression analysis which is processed using Eviews 10. Based on the panel data regression test results show that simultaneously contributions, investment returns, claims, inflation and GDP have a significant effect on the underwriting surplus (deficit) of tabarru' funds in sharia life insurance companies in Indonesia for the period 2017-2020. Partially shows that contributions, investment returns, claims and GDP have a significant effect on the underwriting surplus (deficit) of tabarru' funds in Islamic life insurance companies in Indonesia for the period 2017-2020. Meanwhile, inflation has no significant effect on the underwriting surplus (deficit) of tabarru' funds in Islamic life insurance companies in Indonesia for the period 2017-2020.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"259 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":"116373531","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}
The purpose of this study is to examine the factors that influence firm value in manufacturing companies listed on the Jakarta Islamic Index (JII) for the 2015-2019 period. This study examines the effect of financial leverage, size, asset structure and corporate governance on firm value as measured by price to book value. The sample was determined by purposive sampling method and obtained 50 observation data. Research data collected form documentaion form the company’s annual report. The analysis technique used is multiple regression analysis. The results show that financial leverage, size, asset structure and corporate governance have a positive and significant effect on firm value. Financial leverage ratio encourage the company to pay off the liability, so cab be said that the manufacturs company do the best perfomance to create firm value. Size have positive impact to firm value. The big size company can denote the growth of the company and make the positif signal for investor. The Assets Structure has positive impact on firm value indicating that the assets structure is used optimally, it will increase the company’s return. Corporate Goverance has a positve effect on firm value where CEO Duality as indicator of corporate governance provide the strenght for top management and Independen Commisioner indicates the ability of the bord commissonerstoo make decisons more objectively.
{"title":"Determinan Nilai Perusahaan Pada Jakarta Islamic Index 2015-2019","authors":"Ayu Franciska, Rosyid Nur Anggara Putra","doi":"10.35836/jakis.v9i2.260","DOIUrl":"https://doi.org/10.35836/jakis.v9i2.260","url":null,"abstract":"The purpose of this study is to examine the factors that influence firm value in manufacturing companies listed on the Jakarta Islamic Index (JII) for the 2015-2019 period. This study examines the effect of financial leverage, size, asset structure and corporate governance on firm value as measured by price to book value. The sample was determined by purposive sampling method and obtained 50 observation data. Research data collected form documentaion form the company’s annual report. The analysis technique used is multiple regression analysis. The results show that financial leverage, size, asset structure and corporate governance have a positive and significant effect on firm value. Financial leverage ratio encourage the company to pay off the liability, so cab be said that the manufacturs company do the best perfomance to create firm value. Size have positive impact to firm value. The big size company can denote the growth of the company and make the positif signal for investor. The Assets Structure has positive impact on firm value indicating that the assets structure is used optimally, it will increase the company’s return. Corporate Goverance has a positve effect on firm value where CEO Duality as indicator of corporate governance provide the strenght for top management and Independen Commisioner indicates the ability of the bord commissonerstoo make decisons more objectively.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123035551","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}
This study aims to analyze the application of environmental accounting in the Hajj public hospital in the view of maqashid sharia. The hospital which is the object of this research is RSU Haji Surabaya. This study uses a qualitative analysis method and a literature study approach. Sources of data use secondary data, namely in the form of journal literature and the official hospital website. Based on the research results, it is known that RSU Haji has implemented environmental accounting by issuing environmental costs. Costs incurred related to waste management at RSU Haji Surabaya consist of water costs, decoration service fees, cleaning service fees, waste management costs, building and building maintenance costs and road maintenance, irrigation, installation and network costs. The implication of environmental accounting at RSU Haji Surabaya is an implementation of objectives in maqashid sharia. Expenditures for maintaining the environment and buildings and treating hospital waste as a form of implementation of the goals of hifzdul nafs or protecting the soul and hifdzul bi'ah or protecting the environment, where the hospital prioritizes the comfort of patients and also the community around the hospital. In addition, the costs for providing facilities and infrastructure related to the provision of prayer rooms, wudlu places and separate bathrooms are the implementation of hifdzul dein or guarding religion.
本研究旨在从麦加希德伊斯兰教法的角度分析环境会计在朝觐公立医院的应用。这项研究的对象是RSU哈吉泗水医院。本研究采用定性分析法和文献研究法。数据来源采用二手数据，即以期刊文献和医院官方网站的形式。根据研究结果可知，哈吉大学通过发放环境成本来实施环境会计。RSU Haji Surabaya与废物管理有关的费用包括水费、装修服务费、清洁服务费、废物管理费用、建筑物和建筑物维修费用以及道路维修、灌溉、安装和网络费用。在哈吉泗水RSU环境会计的含义是在麦加希德伊斯兰教法目标的实施。用于维护环境和建筑物以及处理医院废物的支出，作为实施hifzdul nafs或保护灵魂和hifzul bi'ah或保护环境的一种形式，其中医院优先考虑患者和医院周围社区的舒适。此外，提供与提供祈祷室、无路场所和单独浴室有关的设施和基础设施的费用是执行伊斯兰教或保护宗教的费用。
{"title":"Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit Umum Haji Surabaya Dalam Pandangan Maqashid Syariah","authors":"Susi Susanti, Ahmad Baehaqi, M. Firman","doi":"10.35836/jakis.v9i2.223","DOIUrl":"https://doi.org/10.35836/jakis.v9i2.223","url":null,"abstract":"This study aims to analyze the application of environmental accounting in the Hajj public hospital in the view of maqashid sharia. The hospital which is the object of this research is RSU Haji Surabaya. This study uses a qualitative analysis method and a literature study approach. Sources of data use secondary data, namely in the form of journal literature and the official hospital website. Based on the research results, it is known that RSU Haji has implemented environmental accounting by issuing environmental costs. Costs incurred related to waste management at RSU Haji Surabaya consist of water costs, decoration service fees, cleaning service fees, waste management costs, building and building maintenance costs and road maintenance, irrigation, installation and network costs. The implication of environmental accounting at RSU Haji Surabaya is an implementation of objectives in maqashid sharia. Expenditures for maintaining the environment and buildings and treating hospital waste as a form of implementation of the goals of hifzdul nafs or protecting the soul and hifdzul bi'ah or protecting the environment, where the hospital prioritizes the comfort of patients and also the community around the hospital. In addition, the costs for providing facilities and infrastructure related to the provision of prayer rooms, wudlu places and separate bathrooms are the implementation of hifdzul dein or guarding religion.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114486515","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}
This study aims to analyze the effect of ethical identity index and company size on Islamic banking performance as measured by shariah conformity and profitability (SCNP). The sample in this study were 48 Islamic banking financial reports taken from the 2014-2017 period. The data analysis method used in this study is multiple linear regression with panel data. The results of this study indicate that the ethical identity index affect shariah conformity and profitability, but company size does not affect the performance of shariah conformity and profitability. The implication of this research is that Islamic banking is expected to improve the identity of Islamic ethics through disclosures in financial reports.
{"title":"Shariah Conformity dan Profitability: Apakah Ethical Identity Berpengaruh di Bank Syariah?","authors":"Zenubia Maulida Fitria, Sulhani Sulhani","doi":"10.35836/jakis.v9i2.236","DOIUrl":"https://doi.org/10.35836/jakis.v9i2.236","url":null,"abstract":"This study aims to analyze the effect of ethical identity index and company size on Islamic banking performance as measured by shariah conformity and profitability (SCNP). The sample in this study were 48 Islamic banking financial reports taken from the 2014-2017 period. The data analysis method used in this study is multiple linear regression with panel data. The results of this study indicate that the ethical identity index affect shariah conformity and profitability, but company size does not affect the performance of shariah conformity and profitability. The implication of this research is that Islamic banking is expected to improve the identity of Islamic ethics through disclosures in financial reports.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"212 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122882641","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}
Various problems have arisen after the outbreak of the COVID-19 pandemic. Not only affecting the health care system, but also the economy and education. This triggers the numbers of unemployment in Indonesia. Additional skills are needed to survive in the midst of a threatening pandemic. The existence of zakat funds that can be maximized as a means of defense should be used to overcome problems starting from the aspect of education. This study aims to see the impact of productive zakat which become the source of funds for Pesantren Teknologi Informasi dan Komunikasi (PeTIK) as a technology-based education program. Using the Social Return on Investment (SROI) method the results show that the PeTIK ratio is at 1.7, which means that there is an impact of Rp. 1.7 of every Rp. 1 invested. The impacts created are undergraduate scholarship programs for alumni, an increase in education, income, employment opportunities, and children's education, and also a decrease in poverty levels. This indicates that PeTIK is one of the solutions to problems that arise due to COVID-19.
新冠肺炎疫情发生后，出现了各种问题。不仅影响医疗保健系统，还影响经济和教育。这引发了印尼的失业人数。在一场具有威胁性的大流行中生存需要额外的技能。zakat基金的存在可以最大限度地作为一种防御手段，应该用来克服从教育方面开始的问题。本研究旨在了解生产性天课的影响，它成为Pesantren Teknologi Informasi dan Komunikasi (PeTIK)作为一个基于技术的教育项目的资金来源。使用社会投资回报率(SROI)方法的结果表明，PeTIK比率为1.7，这意味着每投入1 Rp就会产生1.7 Rp的影响。所产生的影响是为校友提供本科奖学金，增加教育、收入、就业机会和儿童教育，并减少贫困水平。这表明，PeTIK是解决新冠肺炎带来的问题的方案之一。
{"title":"Does Zakat Matter in the Midst of a Pandemic?: a Case Study","authors":"M. S. Nurzaman, Nadia Putri","doi":"10.35836/jakis.v9i2.257","DOIUrl":"https://doi.org/10.35836/jakis.v9i2.257","url":null,"abstract":"Various problems have arisen after the outbreak of the COVID-19 pandemic. Not only affecting the health care system, but also the economy and education. This triggers the numbers of unemployment in Indonesia. Additional skills are needed to survive in the midst of a threatening pandemic. The existence of zakat funds that can be maximized as a means of defense should be used to overcome problems starting from the aspect of education. This study aims to see the impact of productive zakat which become the source of funds for Pesantren Teknologi Informasi dan Komunikasi (PeTIK) as a technology-based education program. Using the Social Return on Investment (SROI) method the results show that the PeTIK ratio is at 1.7, which means that there is an impact of Rp. 1.7 of every Rp. 1 invested. The impacts created are undergraduate scholarship programs for alumni, an increase in education, income, employment opportunities, and children's education, and also a decrease in poverty levels. This indicates that PeTIK is one of the solutions to problems that arise due to COVID-19.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129589820","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}
The purpose of this research is to explain the effect of the Islamic performance index on the financial soundness of Islamic commercial banks in Indonesia. The population in this study were all Islamic Commercial Banks in Indonesia in 2016-2019. The sampling technique was carried out by using purposive random sampling method. Samples that meet the criteria are 10 Islamic Commercial Banks, the unit of analysis specified is 50, namely from 10 banks that meet the criteria determined by the observation period of 5 years. For the hypothesis developed in this study using multiple regression analysis. The results of this study indicate that the Islamic performance index for zakat performance, directors-employee welfare, and Islamic investment has a positive and significant effect on the financial health of BUS in Indonesia, meaning that the better the three variables, the better the health of BUS in Indonesia. While the Islamic performance index for profit sharing, fair distribution, Islamic income does not have a significant effect on the financial soundness of Islamic commercial banks in Indonesia, this is due to the low level of profit sharing, the small level of fair distribution, and caused by not all Islamic banks disclose its non-halal income
{"title":"Islamicity Performance Index Dan Kesehatan Finansial Bank Umum Syariah Di Indonesia","authors":"Sabirin Sabirin","doi":"10.35836/jakis.v9i2.233","DOIUrl":"https://doi.org/10.35836/jakis.v9i2.233","url":null,"abstract":"The purpose of this research is to explain the effect of the Islamic performance index on the financial soundness of Islamic commercial banks in Indonesia. The population in this study were all Islamic Commercial Banks in Indonesia in 2016-2019. The sampling technique was carried out by using purposive random sampling method. Samples that meet the criteria are 10 Islamic Commercial Banks, the unit of analysis specified is 50, namely from 10 banks that meet the criteria determined by the observation period of 5 years. For the hypothesis developed in this study using multiple regression analysis. The results of this study indicate that the Islamic performance index for zakat performance, directors-employee welfare, and Islamic investment has a positive and significant effect on the financial health of BUS in Indonesia, meaning that the better the three variables, the better the health of BUS in Indonesia. While the Islamic performance index for profit sharing, fair distribution, Islamic income does not have a significant effect on the financial soundness of Islamic commercial banks in Indonesia, this is due to the low level of profit sharing, the small level of fair distribution, and caused by not all Islamic banks disclose its non-halal income","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124137730","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}
This study reviews research around sharia Value Added/Value Added (VA) accounting. This study uses descriptive qualitative analysis based on 100 samples of publication of selected journal articles related to VA, both national and international journals. The published samples of journal articles were published for the last 25 years from 1994 to 2018. The results show that value-added accounting research is still dominated by the theme of discussion (issues) about Value Added Statement/Reporting (54%), followed by discussion issues regarding Value Added (22%), then issues of institutional discussion (15%) and about management (9%). Indonesia, United States, United Kingdom and South Africa are the most studied areas, while the largest publication areas are Indonesia, United States, United Kingdom and India. Furthermore, comparative quantitative research and mixed methods are still less than the qualitative research approach. In addition, VA development periodization shows that each year it continues to grow from the initial sharia Value Added statement (SVAS) model, SVAS reconstruction, SVAS critical analysis, analysis of SVAS implementation, to improvement of the SVAS model.
本研究回顾了有关伊斯兰教法增值/增值(VA)会计的研究。本研究采用描述性定性分析方法，选取国内和国际期刊上发表的100篇与VA相关的期刊文章作为样本。发表的期刊文章样本是从1994年到2018年的过去25年里发表的。结果表明，增值会计研究仍然以关于增值报表/报告的讨论(问题)为主题(54%)，其次是关于增值的讨论(22%)，然后是制度讨论(15%)和管理问题(9%)。印度尼西亚、美国、英国和南非是研究最多的地区，而出版最多的地区是印度尼西亚、美国、英国和印度。此外，比较定量研究和混合方法仍然少于定性研究方法。此外，价值评估的发展周期表明，它每年都在持续增长，从最初的sharia Value Added statement (SVAS)模型、SVAS重建、SVAS关键分析、SVAS实施分析，到SVAS模型的改进。
{"title":"Perkembangan Riset Akuntansi Nilai Tambah Syariah","authors":"Rohmat Hidayatulloh, Sepky Mardian","doi":"10.35836/jakis.v8i2.281","DOIUrl":"https://doi.org/10.35836/jakis.v8i2.281","url":null,"abstract":"This study reviews research around sharia Value Added/Value Added (VA) accounting. This study uses descriptive qualitative analysis based on 100 samples of publication of selected journal articles related to VA, both national and international journals. The published samples of journal articles were published for the last 25 years from 1994 to 2018. The results show that value-added accounting research is still dominated by the theme of discussion (issues) about Value Added Statement/Reporting (54%), followed by discussion issues regarding Value Added (22%), then issues of institutional discussion (15%) and about management (9%). Indonesia, United States, United Kingdom and South Africa are the most studied areas, while the largest publication areas are Indonesia, United States, United Kingdom and India. Furthermore, comparative quantitative research and mixed methods are still less than the qualitative research approach. In addition, VA development periodization shows that each year it continues to grow from the initial sharia Value Added statement (SVAS) model, SVAS reconstruction, SVAS critical analysis, analysis of SVAS implementation, to improvement of the SVAS model.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124666816","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}
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