This research is an exploratory study aimed to assess the degree of suitability of thedisclosure information of Islamic values in the annual report of Islamic Banks (BUS)with items that duly disclosed. This research using 2010 BUS annual report. In order tomake this result of this research can be compared with other similar researches, instruction encoding, which items should be disclosed or items that duly disclosed, adaptedfrom two previous studies which have similarity with this research theme, Haniffa &Hudaib (2004) and Prasetyaningsih & Prakosa (2010). This study uses content analysisas an analytical tool, which makes a set of related-specific text into analysis unit. Theresults showed that some of the new BUS emerged in 2010 have not been optimallydisclose Islamic values in their annual reports. But according to the overall score, all ofBUS annual report have disclosed enough information about Islamic values that shouldbe disclosed in annual reports.
{"title":"Analisis Pengungkapan Nilai Islam Dalam Laporan Tahunan Bank Syariah di Indonesia","authors":"M. Mas'ud","doi":"10.35836/JAKIS.V1I1.55","DOIUrl":"https://doi.org/10.35836/JAKIS.V1I1.55","url":null,"abstract":"This research is an exploratory study aimed to assess the degree of suitability of thedisclosure information of Islamic values in the annual report of Islamic Banks (BUS)with items that duly disclosed. This research using 2010 BUS annual report. In order tomake this result of this research can be compared with other similar researches, instruction encoding, which items should be disclosed or items that duly disclosed, adaptedfrom two previous studies which have similarity with this research theme, Haniffa &Hudaib (2004) and Prasetyaningsih & Prakosa (2010). This study uses content analysisas an analytical tool, which makes a set of related-specific text into analysis unit. Theresults showed that some of the new BUS emerged in 2010 have not been optimallydisclose Islamic values in their annual reports. But according to the overall score, all ofBUS annual report have disclosed enough information about Islamic values that shouldbe disclosed in annual reports.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129513580","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}
One of the effort to increase the trust of shariah banks stakeholder is by reporting theinformation relating with the social performance ability in shariah view. The reportingsocial performance format in Islam view that nowdays is more developed is IslamicSocial Reporting Indexs (Indeks ISR). ISR Index is an index reveals social performance ofIslamic company which consists of revelation items based on Islamic principles. The aimof this research is to find out the rank of revelation social performance of Islamic bank inIndonesia based on ISR index. The taken population of this research is the whole IslamicCommercial 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 sampleis done by using purpose sample method. The analysis data is done by using contentanalysis method. The result of analysis ISR index on BUS shows that BSM is for thehighest rank of revelation social performance in 2009 – 2011 periods. As the wholebanks, the rank of revelation social performance of BUS in Indonesia in 2009 – 2011periods had continuously increased each year. As the average in the periods, the predicateof rank revelation social performance BUS in Indonesia is still less than informative.
{"title":"Model Pelaporan Kinerja Sosial Perbankan Syariah: Implementasi Islamic Social Reporting Index di Indonesia","authors":"Gustani Gustani","doi":"10.35836/JAKIS.V2I1.51","DOIUrl":"https://doi.org/10.35836/JAKIS.V2I1.51","url":null,"abstract":"One of the effort to increase the trust of shariah banks stakeholder is by reporting theinformation relating with the social performance ability in shariah view. The reportingsocial performance format in Islam view that nowdays is more developed is IslamicSocial Reporting Indexs (Indeks ISR). ISR Index is an index reveals social performance ofIslamic company which consists of revelation items based on Islamic principles. The aimof this research is to find out the rank of revelation social performance of Islamic bank inIndonesia based on ISR index. The taken population of this research is the whole IslamicCommercial 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 sampleis done by using purpose sample method. The analysis data is done by using contentanalysis method. The result of analysis ISR index on BUS shows that BSM is for thehighest rank of revelation social performance in 2009 – 2011 periods. As the wholebanks, the rank of revelation social performance of BUS in Indonesia in 2009 – 2011periods had continuously increased each year. As the average in the periods, the predicateof rank revelation social performance BUS in Indonesia is still less than informative.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123115237","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}
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.
{"title":"Peran Auditor Internal dan Sistem Pengendalian Intern (SPI) dalam Pengelolaan Risiko di Lembaga Keuangan Syariah","authors":"Syahril Syahril","doi":"10.35836/JAKIS.V2I1.52","DOIUrl":"https://doi.org/10.35836/JAKIS.V2I1.52","url":null,"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.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133023224","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}
Along with the development of economy and business, the competitiveness of it isincreasing. Increasing competitiveness requires educational institutions tocontinuously improve the quality of graduates.This study aims to determine the effectof motivation, knowledge of accounting, and religiosity on the quality of graduatesinSTEI SEBI Islamic Accounting courses. The sources of data in this study is theprimary data obtained directly from responses to questionnaires of IslamicAccounting graduates tudy program. Data collection techniques is performed by thesurvey. Data obtained using a questionnaire administration to graduates of IslamicAccounting 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, andheteroskedastisity), as well as multiple linear hypothesis test. The results of theresearch shows that the partial motivation test is not significantly by the quality ofgraduates, while knowledge of accounting is significantly influence on religiosity at95% confidence level. Simultaneously, motivation, knowledge of accounting, andreligiosity significantly influence the quality of graduates. R Square value in thisstudy is 0.373, which means that 37.3% changes in the level of quality of graduatescan be explained by the variables of motivation, knowledge of accounting, andreligiosity, while the rest is influenced by other variables that are not observed in thisstudy. The results of this study are expected to contribute towards improving thequality of graduates of Islamic Accounting courses as a consideration in determiningthe necessary policies.
{"title":"Pengaruh Motivasi, Pengetahuan Akuntansi dan Relogiusitas terhadap Kualitas Lulusan Program Studi Akuntansi Syariah","authors":"Azza Nikmatuttisaroh","doi":"10.35836/JAKIS.V2I1.53","DOIUrl":"https://doi.org/10.35836/JAKIS.V2I1.53","url":null,"abstract":"Along with the development of economy and business, the competitiveness of it isincreasing. Increasing competitiveness requires educational institutions tocontinuously improve the quality of graduates.This study aims to determine the effectof motivation, knowledge of accounting, and religiosity on the quality of graduatesinSTEI SEBI Islamic Accounting courses. The sources of data in this study is theprimary data obtained directly from responses to questionnaires of IslamicAccounting graduates tudy program. Data collection techniques is performed by thesurvey. Data obtained using a questionnaire administration to graduates of IslamicAccounting 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, andheteroskedastisity), as well as multiple linear hypothesis test. The results of theresearch shows that the partial motivation test is not significantly by the quality ofgraduates, while knowledge of accounting is significantly influence on religiosity at95% confidence level. Simultaneously, motivation, knowledge of accounting, andreligiosity significantly influence the quality of graduates. R Square value in thisstudy is 0.373, which means that 37.3% changes in the level of quality of graduatescan be explained by the variables of motivation, knowledge of accounting, andreligiosity, while the rest is influenced by other variables that are not observed in thisstudy. The results of this study are expected to contribute towards improving thequality of graduates of Islamic Accounting courses as a consideration in determiningthe necessary policies.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115373791","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}
Maqoshid index is one of the alternatives in measuring the performance of Islamicbanking, Islamic banking which assessed aspects attainment of goals sharia. In thisresearch the author tried to assess the performance of Islamic banking in Indonesiawith maqoshid index approach. This research uses descriptive quantitativemethodology to the entire study population of Islamic banking in Indonesia, while thesample is that Islamic banking has published an annual report 3 year. This researchusing purposive sampling method. From the results of the research with maqoshidindex approach, in 2009 and 2010 BMI become Islamic bank which the bestperformance with best ratio value are 13.67% and 13,64 whereas in 2011 BSMbecame the best performance Islamic Bank with the best value ratio of 13.85%.
{"title":"Analisis Kinerja Perbankan Syariah di Indonesia dengan Pendekatan Maqashid Indeks","authors":"S. Suhada, Pramono Sigit","doi":"10.35836/JAKIS.V2I1.50","DOIUrl":"https://doi.org/10.35836/JAKIS.V2I1.50","url":null,"abstract":"Maqoshid index is one of the alternatives in measuring the performance of Islamicbanking, Islamic banking which assessed aspects attainment of goals sharia. In thisresearch the author tried to assess the performance of Islamic banking in Indonesiawith maqoshid index approach. This research uses descriptive quantitativemethodology to the entire study population of Islamic banking in Indonesia, while thesample is that Islamic banking has published an annual report 3 year. This researchusing purposive sampling method. From the results of the research with maqoshidindex approach, in 2009 and 2010 BMI become Islamic bank which the bestperformance with best ratio value are 13.67% and 13,64 whereas in 2011 BSMbecame the best performance Islamic Bank with the best value ratio of 13.85%.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125871922","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 aimed to assess whether the presence of audit committees on Go Publiccompanies have a significant influence on company performance. And whether earningsmanagement as an intervening variable in effect. The research data was taken from theannual report in 2010, with a population of firms that go on the list of Islamic securities(DES) to sample as many as 31 companies and analyzed by regression analysis. Fromthe test results empirically prove that the audit committee did not significantly influencethe performance of the company, it is seen from the significant variables of the auditcommittee (KA) of 0.262 is greater than 0.05. Furthermore earnings management (DTACC)an intervening variable in part to the influence of the audit committee (KA) on theperformance of the company (Tobins-Q).
{"title":"Pengaruh Komite Audit Terhadap Kinerja Perusahaan Melalui Manajemen Laba sebagai Variabel Intervening","authors":"M. Makhrus","doi":"10.35836/JAKIS.V1I1.57","DOIUrl":"https://doi.org/10.35836/JAKIS.V1I1.57","url":null,"abstract":"This study aimed to assess whether the presence of audit committees on Go Publiccompanies have a significant influence on company performance. And whether earningsmanagement as an intervening variable in effect. The research data was taken from theannual report in 2010, with a population of firms that go on the list of Islamic securities(DES) to sample as many as 31 companies and analyzed by regression analysis. Fromthe test results empirically prove that the audit committee did not significantly influencethe performance of the company, it is seen from the significant variables of the auditcommittee (KA) of 0.262 is greater than 0.05. Furthermore earnings management (DTACC)an intervening variable in part to the influence of the audit committee (KA) on theperformance of the company (Tobins-Q).","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128350383","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 purposes of this study is to test: (1) the influence of organizational commitment oncompanies financial performance; and (2) the influence organizational commitment andsuccess of implementation accounting information system both jointly on companiesfinancial performance. The study was conducted survey method, consist of 38 BUMNin Indonesia, the sample was taken by using simple random sampling from populations.The collected were used questioners, and the validity and reliability of the data wastested before hypothesis testing. The data analysis for hypothesis testing using moderated regression analysis was processed by SPSS 16 software. The result of this studyshow that: (1) The organizational commitment significance effect on companies financialperformance; and (2) The organizational commitment and success of implementationaccounting information system both jointly significance effect on companies financialperformance specially on ROA dimension.
{"title":"Keberhasilan Penerapan SIA sebagai Variabel Pemoderasi atas Hubungan Komitmen Organisasional dan Kinerja","authors":"Adli Adli","doi":"10.35836/JAKIS.V2I2.45","DOIUrl":"https://doi.org/10.35836/JAKIS.V2I2.45","url":null,"abstract":"The purposes of this study is to test: (1) the influence of organizational commitment oncompanies financial performance; and (2) the influence organizational commitment andsuccess of implementation accounting information system both jointly on companiesfinancial performance. The study was conducted survey method, consist of 38 BUMNin Indonesia, the sample was taken by using simple random sampling from populations.The collected were used questioners, and the validity and reliability of the data wastested before hypothesis testing. The data analysis for hypothesis testing using moderated regression analysis was processed by SPSS 16 software. The result of this studyshow that: (1) The organizational commitment significance effect on companies financialperformance; and (2) The organizational commitment and success of implementationaccounting information system both jointly significance effect on companies financialperformance specially on ROA dimension.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"363 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126700296","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}
Pokok permasalahan yang dibahas adalah BMT dalam menilai aspek keuangan nasabahpembiayaan tidak secara komprehensif hanya menilai aspek arus kas saja. Oleh karenaitu BMT dalam menganalisis aspek keuangan nasabah harus memiliki form aplikasipembiayaan yang terhubung secara langsung ke laporan keuangan usaha mikro secarakomprehensif. Disatu sisi dengan rancangan tersebut akan membantu usaha mikro dalampembuatan laporan keuangan. Pendekatan penelitian yang digunakan adalah deskriptifkualitatif. Dengan melihat aspek kejadian permasalahan dilapangan yaitu di BMT danUsaha Mikro yang menjadi nasabah BMT. Untuk melihat situasi sosial yang ada, laludibuatkan rancangan yang ideal. Hasil yang didapat dari penelitian ini adalah rancanganform aplikasi pembiayaan dan format laporan keuangan usaha mikro yang nantinyadigunakan BMT dalam menilai aspek keuangan nasabah pembiayaan secara komprehensifdan membantu usaha mikro dalam aspek pembuatan laporan keuangan.
{"title":"Rancangan Format Laporan Keuangan Usaha Mikro dan Form Aplikasi Pembiayaan untuk Analisa Keuangan Nasabah Pembiayaan pada BMT","authors":"T. Hidayat, Sri Mulyati","doi":"10.35836/JAKIS.V2I2.48","DOIUrl":"https://doi.org/10.35836/JAKIS.V2I2.48","url":null,"abstract":"Pokok permasalahan yang dibahas adalah BMT dalam menilai aspek keuangan nasabahpembiayaan tidak secara komprehensif hanya menilai aspek arus kas saja. Oleh karenaitu BMT dalam menganalisis aspek keuangan nasabah harus memiliki form aplikasipembiayaan yang terhubung secara langsung ke laporan keuangan usaha mikro secarakomprehensif. Disatu sisi dengan rancangan tersebut akan membantu usaha mikro dalampembuatan laporan keuangan. Pendekatan penelitian yang digunakan adalah deskriptifkualitatif. Dengan melihat aspek kejadian permasalahan dilapangan yaitu di BMT danUsaha Mikro yang menjadi nasabah BMT. Untuk melihat situasi sosial yang ada, laludibuatkan rancangan yang ideal. Hasil yang didapat dari penelitian ini adalah rancanganform aplikasi pembiayaan dan format laporan keuangan usaha mikro yang nantinyadigunakan BMT dalam menilai aspek keuangan nasabah pembiayaan secara komprehensifdan membantu usaha mikro dalam aspek pembuatan laporan keuangan.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131999889","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 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, andinternal auditor), audit committee members, and shari’a supervisory board members of33 Islamic banking in Indonesian. Research results that used path analysis, show that apositive correlation exists between audit committee role, shari’a supervisory board role,and internal control over financial reporting effectiveness. There is strongest relationshipbetween shari’a supervisory board role with internal control over financial reportingeffectiveness. Furthermore, audit committee role, shari’a supervisory board role, andinternal control over financial reporting effectiveness influence financial reporting quality simultaneously. Partially audit committee role, and internal control over financialreporting effectiveness influence financial reporting quality, but statistically shari’a supervisory board role was not significant.
{"title":"Pengaruh Penerapan Peran Komite Audit, Peran Dewan Pengawas Syariah dan Efektivitas Pengendalian Intern atas Pelaporan Keuangan terhadap Kualitas Pelaporan Keuangan","authors":"Rini Rini","doi":"10.35836/JAKIS.V2I2.49","DOIUrl":"https://doi.org/10.35836/JAKIS.V2I2.49","url":null,"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, andinternal auditor), audit committee members, and shari’a supervisory board members of33 Islamic banking in Indonesian. Research results that used path analysis, show that apositive correlation exists between audit committee role, shari’a supervisory board role,and internal control over financial reporting effectiveness. There is strongest relationshipbetween shari’a supervisory board role with internal control over financial reportingeffectiveness. Furthermore, audit committee role, shari’a supervisory board role, andinternal control over financial reporting effectiveness influence financial reporting quality simultaneously. Partially audit committee role, and internal control over financialreporting effectiveness influence financial reporting quality, but statistically shari’a supervisory board role was not significant.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127093090","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}
Earnings management in this study are based on the opinion of Schipper that saidearnings management as managerial engineering undertaken by management to deliberately intervene in the process of determining earnings or financial reporting by utilizing techniques and accounting policy for a particular purpose. This study aims to examine and analyze the point of view of Islamic business ethics on the practice of earningsmanagement. This study used a qualitative descriptive methods, data collection technique, study of literatures and interviews. The results showed that earnings managementis not in accordance with Islamic business ethics. Islamic business ethics contains thevalues of tauhid, unity; fair, equilibrium; freedom; responsibility; ihsan, benevolence.
{"title":"Manajemen Laba dalam Sudut Pandang Etika Bisnis Islam","authors":"Indah Muliasari, Dalili Dianati","doi":"10.35836/JAKIS.V2I2.47","DOIUrl":"https://doi.org/10.35836/JAKIS.V2I2.47","url":null,"abstract":"Earnings management in this study are based on the opinion of Schipper that saidearnings management as managerial engineering undertaken by management to deliberately intervene in the process of determining earnings or financial reporting by utilizing techniques and accounting policy for a particular purpose. This study aims to examine and analyze the point of view of Islamic business ethics on the practice of earningsmanagement. This study used a qualitative descriptive methods, data collection technique, study of literatures and interviews. The results showed that earnings managementis not in accordance with Islamic business ethics. Islamic business ethics contains thevalues of tauhid, unity; fair, equilibrium; freedom; responsibility; ihsan, benevolence.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134467586","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：