This research is an exploratory study aimed to measure and assess sharia compliance inthe framework of implementation of Good Corporate Governance in Sharia BankingIndonesia based an indicators used. That the results of this study can be compared byresearch of other similar, used indicators is an indicator that has been adapted from twoearlier studies i.e Thea Vinnicombe (2010) with title “ AAOIFI Reporting Standards :Measuring Compliance” and Sepky Mardian (2011) “ Study Exploration of DisclosureApplication of Sharia Compliance in Islamic Banks”. This research using 4 (four) indicators are : (i) Sharia Supervisory Board, which is a key player in Sharia Banking, (ii) Murabaha, is one contract that dominates Sharia Banking assets, (iii) zakah, an appraiser social function of Sharia Banks, and (iv) Mudharaba, which is a profit loss sharing contract with the identity of Sharia Banks. This research uses content analysis methodology, namely to make the sets specific text as the unit of analysis to figure out the purpose of the disclosure to be assessed in accordance with sharia compliance. Theannual reports are used GCG Implementation report and Financial Statement period2011. The results of this research indicate that level of Sharia Compliance Sharia Banking in Indonesia has been quite adequate with a percentage exceeding 50%, and in general, the tenth of Sharia Banking has been disclosed sharia compliance in the implementation of GCG.
{"title":"Analisis Pengukuran Sharia Compliance dalam Pelaksanaan Good Corporate Governance Bank Syariah di Indonesia","authors":"Dedhi Ana Mey Saramawati, Ahmad Tarmizi Lubis","doi":"10.35836/JAKIS.V2I2.44","DOIUrl":"https://doi.org/10.35836/JAKIS.V2I2.44","url":null,"abstract":"This research is an exploratory study aimed to measure and assess sharia compliance inthe framework of implementation of Good Corporate Governance in Sharia BankingIndonesia based an indicators used. That the results of this study can be compared byresearch of other similar, used indicators is an indicator that has been adapted from twoearlier studies i.e Thea Vinnicombe (2010) with title “ AAOIFI Reporting Standards :Measuring Compliance” and Sepky Mardian (2011) “ Study Exploration of DisclosureApplication of Sharia Compliance in Islamic Banks”. This research using 4 (four) indicators are : (i) Sharia Supervisory Board, which is a key player in Sharia Banking, (ii) Murabaha, is one contract that dominates Sharia Banking assets, (iii) zakah, an appraiser social function of Sharia Banks, and (iv) Mudharaba, which is a profit loss sharing contract with the identity of Sharia Banks. This research uses content analysis methodology, namely to make the sets specific text as the unit of analysis to figure out the purpose of the disclosure to be assessed in accordance with sharia compliance. Theannual reports are used GCG Implementation report and Financial Statement period2011. The results of this research indicate that level of Sharia Compliance Sharia Banking in Indonesia has been quite adequate with a percentage exceeding 50%, and in general, the tenth of Sharia Banking has been disclosed sharia compliance in the implementation of GCG.","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":"126358862","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 is a descriptive study to assess voluntary disclosure in annual reportsIslamic Banks (iB) with that should be disclosed. Annual reports used in this study isan annual report iB in Indonesia in 2011, 2012, and 2013. This research is relativelynew because no one has done research on voluntary disclosure in Islamic Banks (iB).Therefore, in order to study to obtain maximum results, the coding instructions forvoluntary disclosure must be in accordance with the study conducted by Rr. PuruwitaWardani (2012) entitled "Factors Affecting Voluntary Disclosure area. Analysis toolsare used is the content analysis by collecting words that expressed the count. Theresults showed that during the three-year study period, 2011, 2012, and 2013 therewas an increase in the provision of good disclosure of the number of items disclosedor revealed iB number. But overall tenth iB already provide adequate voluntarydisclosure to reveal the items contained in the variable voluntary disclosure eventhough the iB newly established in 2010.
{"title":"Analisis Pengungkapan Sukarela pada Bank Umum Syariah di Indonesia","authors":"M. Ali, Ahmad Tarmidzi Lubis","doi":"10.35836/JAKIS.V3I1.37","DOIUrl":"https://doi.org/10.35836/JAKIS.V3I1.37","url":null,"abstract":"This study is a descriptive study to assess voluntary disclosure in annual reportsIslamic Banks (iB) with that should be disclosed. Annual reports used in this study isan annual report iB in Indonesia in 2011, 2012, and 2013. This research is relativelynew because no one has done research on voluntary disclosure in Islamic Banks (iB).Therefore, in order to study to obtain maximum results, the coding instructions forvoluntary disclosure must be in accordance with the study conducted by Rr. PuruwitaWardani (2012) entitled \"Factors Affecting Voluntary Disclosure area. Analysis toolsare used is the content analysis by collecting words that expressed the count. Theresults showed that during the three-year study period, 2011, 2012, and 2013 therewas an increase in the provision of good disclosure of the number of items disclosedor revealed iB number. But overall tenth iB already provide adequate voluntarydisclosure to reveal the items contained in the variable voluntary disclosure eventhough the iB newly established in 2010.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125682768","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 research is aimed to measure the efficiency of Islamic Insurance Companies in Indonesia by using Data Envelopment Analysis (DEA). The sample used in this research are the Islamic Insurance Companies that publishes their full financial statements from the years 2012-2014. The variables in this study consists of two kinds of variables, namely input variables and output variables. The variable input is the total assets and the cost of commissions. While the variable output is the gross contribution and investment income. This study uses the intermediation approach with input orientation and use three types of measurements are the measurement of the efficiency of technical efficiency, pure technical and scale. The results of this study are in the groups of Islamic General Insurance Companies and Islamic Life Insurance Companies there are no company that achieve optimal efficiency levels in the three types of measurements.Whereas in the group Syariah General Insurance Unit are 2 companies optimally efficient in 3 measurements or by 28.57% of the total companies sampled in this group. And the group Syariah Life Insurance Unit are 4 companies optimally efficient in 3 measurements or 25% of total companies sampled in this group.
{"title":"Pengukuran Efisiensi Asuransi Syariah Dengan Data Envelopment Analysis (DEA)","authors":"Hulwah Tuffahati, Sepky Mardian, Edy Suprapto","doi":"10.35836/JAKIS.V4I1.27","DOIUrl":"https://doi.org/10.35836/JAKIS.V4I1.27","url":null,"abstract":"This research is aimed to measure the efficiency of Islamic Insurance Companies in Indonesia by using Data Envelopment Analysis (DEA). The sample used in this research are the Islamic Insurance Companies that publishes their full financial statements from the years 2012-2014. The variables in this study consists of two kinds of variables, namely input variables and output variables. The variable input is the total assets and the cost of commissions. While the variable output is the gross contribution and investment income. This study uses the intermediation approach with input orientation and use three types of measurements are the measurement of the efficiency of technical efficiency, pure technical and scale. The results of this study are in the groups of Islamic General Insurance Companies and Islamic Life Insurance Companies there are no company that achieve optimal efficiency levels in the three types of measurements.Whereas in the group Syariah General Insurance Unit are 2 companies optimally efficient in 3 measurements or by 28.57% of the total companies sampled in this group. And the group Syariah Life Insurance Unit are 4 companies optimally efficient in 3 measurements or 25% of total companies sampled in this group.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124679207","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 study aims to investigate the Islamic Social Reporting Disclosure (ISRD) practicesin Sharia Banks of Indonesia and determine the non financial factors that may influence to level of ISRD on 2010 – 2012. The samples in this study are 30 annual reports of sharia banks for three years. Level of ISRD is measured by ISR index that have six categories including investment and finance, corporate governance, product and services, employee, society, and environment. This study identified three non financial factors that influence to level of ISRD such as Media Exposure, main institusional ownership, and Islamic governance score (IG-score). Average ISR disclosure for three years had reached 55%. The test result by multiple linear regression test showed that only Media Exposure and IG-score have a significant to level of ISRD positively. On the other side, main institusional ownership doesn’t have a significant to level of ISRD. In addition, this study found profitability as control variable doesn’t have a significant to level ISRD too.
{"title":"Faktor Non Financial Dan Islamic Social Reporting Disclosure Perbankan Syariah Indonesia","authors":"Eka Widiastuti, M. Firman","doi":"10.35836/JAKIS.V4I2.26","DOIUrl":"https://doi.org/10.35836/JAKIS.V4I2.26","url":null,"abstract":"The study aims to investigate the Islamic Social Reporting Disclosure (ISRD) practicesin Sharia Banks of Indonesia and determine the non financial factors that may influence to level of ISRD on 2010 – 2012. The samples in this study are 30 annual reports of sharia banks for three years. Level of ISRD is measured by ISR index that have six categories including investment and finance, corporate governance, product and services, employee, society, and environment. This study identified three non financial factors that influence to level of ISRD such as Media Exposure, main institusional ownership, and Islamic governance score (IG-score). Average ISR disclosure for three years had reached 55%. The test result by multiple linear regression test showed that only Media Exposure and IG-score have a significant to level of ISRD positively. On the other side, main institusional ownership doesn’t have a significant to level of ISRD. In addition, this study found profitability as control variable doesn’t have a significant to level ISRD too.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133010440","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 formulate a system of accounting cycle on trash bank. This studyused descriptive methods and qualitative data. This study’s subjects consisted of respondents and the data library that collected by interviews, documentation and literature. Analysis was done by analyze the data to understand the process of accounting cycle, preparing the system, the last summed up the results of analysis. The study found a system of financial records and financial statements based on SAK ETAP and some contract in PSAK Sharia. Accounting system has a preparation, recording and classification stage. The preparation stage such as chart of account, price list and customers list. The recording stage such as ledgers: trash inventory, savings cooperatives, list of net income cooperatives, list of savings, list of lending, list of electrical and pulse supplies and special journals: purchase of trash, sales of trash, saving of trash, cash receipts and cash payments. The classification stage such as general ledger, adjusting entries, trial balance. Then the system of financial statements consist of balance sheet, income statement, equity statement, cash flow statement and notes to the financial statements. Finally, for the preparation next period there are after closing journal and trial balance after closing.
{"title":"Rancangan Sistem Siklus Akuntansi Pada Bank Sampah","authors":"Anis Indah Kurnia, Dadang Romansyah","doi":"10.35836/JAKIS.V3I1.40","DOIUrl":"https://doi.org/10.35836/JAKIS.V3I1.40","url":null,"abstract":"This study aims to formulate a system of accounting cycle on trash bank. This studyused descriptive methods and qualitative data. This study’s subjects consisted of respondents and the data library that collected by interviews, documentation and literature. Analysis was done by analyze the data to understand the process of accounting cycle, preparing the system, the last summed up the results of analysis. The study found a system of financial records and financial statements based on SAK ETAP and some contract in PSAK Sharia. Accounting system has a preparation, recording and classification stage. The preparation stage such as chart of account, price list and customers list. The recording stage such as ledgers: trash inventory, savings cooperatives, list of net income cooperatives, list of savings, list of lending, list of electrical and pulse supplies and special journals: purchase of trash, sales of trash, saving of trash, cash receipts and cash payments. The classification stage such as general ledger, adjusting entries, trial balance. Then the system of financial statements consist of balance sheet, income statement, equity statement, cash flow statement and notes to the financial statements. Finally, for the preparation next period there are after closing journal and trial balance after closing.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122720259","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 discover and know the issues and challenges the competence of the shariah supervisory board in Indonesia. Given the inequality between sharia accounting competence. The discussion of this study will combine engineering library research with interviews with practitioners and academics who work in auditing sharia. The results of this study discovered that there are three issues related to the competence of shariah supervisory board in Indonesia, which is, 1) Unbalance the competency of the shariah supervisory board in accounting and finance with competence in the field of sharia, 2) Certification shariah supervisory board in Indonesia has not been optimal, 3) Still lack a college that provides programs of study sharia accounting so that the shariah supervisory board there is still limited. Referring to the issue of the things that are a challenge related to the competence of auditors of sharia in Indonesia, which is, In terms of the challenges of 1) Upgrading the competence of the shariah supervisory board, 2) Cooperation between DSN-MUI with the FSA in creating shariah supervisory board certification, 3) Educational institutions are able to meet the needs of related industries shariah supervisory board.
{"title":"Isu Dan Tantangan Kompetensi Dewan Pengawas Syariah Di Indonesia","authors":"Nadia Farhana Izzatika, Ahmad Tarmidzi Lubis","doi":"10.35836/JAKIS.V4I2.24","DOIUrl":"https://doi.org/10.35836/JAKIS.V4I2.24","url":null,"abstract":"This study aims to discover and know the issues and challenges the competence of the shariah supervisory board in Indonesia. Given the inequality between sharia accounting competence. The discussion of this study will combine engineering library research with interviews with practitioners and academics who work in auditing sharia. The results of this study discovered that there are three issues related to the competence of shariah supervisory board in Indonesia, which is, 1) Unbalance the competency of the shariah supervisory board in accounting and finance with competence in the field of sharia, 2) Certification shariah supervisory board in Indonesia has not been optimal, 3) Still lack a college that provides programs of study sharia accounting so that the shariah supervisory board there is still limited. Referring to the issue of the things that are a challenge related to the competence of auditors of sharia in Indonesia, which is, In terms of the challenges of 1) Upgrading the competence of the shariah supervisory board, 2) Cooperation between DSN-MUI with the FSA in creating shariah supervisory board certification, 3) Educational institutions are able to meet the needs of related industries shariah supervisory board.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134624197","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 evaluate the degree of implementation of syariah compliance inIslamic banks in Indonesia toward 3 aspects i.e Syariah Supervisory Board (SSB),product and financial report. The study was analyzed by exploratoring those aspects inIslamic banks. The study found several critical issues on syariah compliance towardSSB regarding the independence, multi-served position of SSB, competences andsyariah audit. The large scale of murabahah in Islamic bank financing that also wascaused by depositors paradigm on savings and the issue on murabahah that waspracticed differently to its basic concept are the critical issues on products. Finally,regarding to financial reporting such as income smoothing on profit distribution, lackof syariah competences of the independent auditor and treatment of murabahahmargin.
{"title":"Tingkat Kepatuhan Syariah di Lembaga Keuangan Syariah","authors":"Sepky Mardian","doi":"10.35836/JAKIS.V3I1.41","DOIUrl":"https://doi.org/10.35836/JAKIS.V3I1.41","url":null,"abstract":"This study aimed to evaluate the degree of implementation of syariah compliance inIslamic banks in Indonesia toward 3 aspects i.e Syariah Supervisory Board (SSB),product and financial report. The study was analyzed by exploratoring those aspects inIslamic banks. The study found several critical issues on syariah compliance towardSSB regarding the independence, multi-served position of SSB, competences andsyariah audit. The large scale of murabahah in Islamic bank financing that also wascaused by depositors paradigm on savings and the issue on murabahah that waspracticed differently to its basic concept are the critical issues on products. Finally,regarding to financial reporting such as income smoothing on profit distribution, lackof syariah competences of the independent auditor and treatment of murabahahmargin.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126378350","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 determine the level of efficiency of Zakat Management Organization period 2012-2014 using Data Envelopment Analysis (DEA) method with the production approach. Data Envelopment Analysis (DEA) is a non-parametric method used to measure the efficiency level of Decision Making Units (DMU). This method measures the ratio between output and input which are compared between the studied Zakat Management Organization. Output variables used are fund collected and channeled fund. While input variables used are personnel costs, socialization costs, and other operational costs. The results of this study show that the efficiency of Zakat Management Organization in the year 2013 is still better than in 2012 and 2014, both technically (93,50%), scale (73,28%), and overall (70,54%). Calculation of 7 Zakat Management Organization in 2013 with the assumption of Constant Return to Scale (CRS), shows only 3 Zakat Management Organization efficient, that is YBM BRI, BSM Ummat, and BAMUIS BNI. The main cause of inefficiency from the output oriented measures is channeled fund and fund collected, which is equal 49,23% and 48,13%. While the input oriented measures states that the source of inefficiency is the personnel costs (33,42%), the socialization costs (33,72%), and the cost of other operational (32,29%).
{"title":"Pengukuran Efisiensi Organisasi Pengelola Zakat Dengan Metode Data Envelopment Analysis","authors":"A. Zahra, P. P. Harto, Ahmad Bisyri As","doi":"10.35836/JAKIS.V4I1.28","DOIUrl":"https://doi.org/10.35836/JAKIS.V4I1.28","url":null,"abstract":"This study aims to determine the level of efficiency of Zakat Management Organization period 2012-2014 using Data Envelopment Analysis (DEA) method with the production approach. Data Envelopment Analysis (DEA) is a non-parametric method used to measure the efficiency level of Decision Making Units (DMU). This method measures the ratio between output and input which are compared between the studied Zakat Management Organization. Output variables used are fund collected and channeled fund. While input variables used are personnel costs, socialization costs, and other operational costs. The results of this study show that the efficiency of Zakat Management Organization in the year 2013 is still better than in 2012 and 2014, both technically (93,50%), scale (73,28%), and overall (70,54%). Calculation of 7 Zakat Management Organization in 2013 with the assumption of Constant Return to Scale (CRS), shows only 3 Zakat Management Organization efficient, that is YBM BRI, BSM Ummat, and BAMUIS BNI. The main cause of inefficiency from the output oriented measures is channeled fund and fund collected, which is equal 49,23% and 48,13%. While the input oriented measures states that the source of inefficiency is the personnel costs (33,42%), the socialization costs (33,72%), and the cost of other operational (32,29%).","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129935677","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 financial factors namely Size, Profitability and Leverage as wellas non-financial factors, namely Industrial Type and Size of Board of Commissionerthat affect the level of disclosure of ISR. ISR (Islamic Social Reporting) is an index ofsocial responsibility disclosure in accordance with Islamic principles. For users ofcorporate reports that Muslims, disclosure of social responsibility is a form ofaccountability to Allah and is also used as one of the sources of information taken intoconsideration. Therefore, the object of observation in this study is Jakarta IslamicIndex (JII), which is an index that describes Islamic stocks in Indonesia. The results ofthis study demonstrate that the Company Size, Profitability, Leverage, Industry Type,and Size of Board of Commissioners has a significant positive effect on the level ofdisclosure of ISR
本研究考察了影响ISR披露水平的财务因素，即规模、盈利能力和杠杆率，以及非财务因素，即行业类型和董事会规模。伊斯兰社会报告(Islamic Social Reporting, ISR)是根据伊斯兰教原则披露社会责任的指标。对于使用企业报告的穆斯林来说，披露社会责任是对安拉负责的一种形式，也是被考虑的信息来源之一。因此，本研究的观察对象是雅加达伊斯兰指数(Jakarta IslamicIndex, JII)，这是一个描述印度尼西亚伊斯兰股票的指数。研究结果表明，公司规模、盈利能力、杠杆率、行业类型和董事会规模对公司内部信息披露水平有显著的正向影响
{"title":"Faktor Financial -Non Financial Dan Tingkat Pengungkapan Islamic Social Reporting (ISR)","authors":"A. Anggraeni, Mulyaning Wulan","doi":"10.35836/JAKIS.V3I2.35","DOIUrl":"https://doi.org/10.35836/JAKIS.V3I2.35","url":null,"abstract":"This study examines financial factors namely Size, Profitability and Leverage as wellas non-financial factors, namely Industrial Type and Size of Board of Commissionerthat affect the level of disclosure of ISR. ISR (Islamic Social Reporting) is an index ofsocial responsibility disclosure in accordance with Islamic principles. For users ofcorporate reports that Muslims, disclosure of social responsibility is a form ofaccountability to Allah and is also used as one of the sources of information taken intoconsideration. Therefore, the object of observation in this study is Jakarta IslamicIndex (JII), which is an index that describes Islamic stocks in Indonesia. The results ofthis study demonstrate that the Company Size, Profitability, Leverage, Industry Type,and Size of Board of Commissioners has a significant positive effect on the level ofdisclosure of ISR","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"1989 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125492443","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}
Zakat and tax synergies is a great need for a nation to support the growth of developmentand poverty alleviation. Some countries have done so by making a tax credit. Although indifferent way, the implementation of zakat as a deduction from taxable income is astrategic first step to be applied in Indonesia. Unfortunately, this regulation has not beenwidely known by the public, so not many are taking the benefits. However, this paperattempt to socialize its regulation, so people can understand how to implement and getthe benefit from it.
{"title":"Implementasi Zakat Sebagai Pengurang Penghasilan Kena Pajak","authors":"Ai Nur Bayinah","doi":"10.35836/JAKIS.V3I1.43","DOIUrl":"https://doi.org/10.35836/JAKIS.V3I1.43","url":null,"abstract":"Zakat and tax synergies is a great need for a nation to support the growth of developmentand poverty alleviation. Some countries have done so by making a tax credit. Although indifferent way, the implementation of zakat as a deduction from taxable income is astrategic first step to be applied in Indonesia. Unfortunately, this regulation has not beenwidely known by the public, so not many are taking the benefits. However, this paperattempt to socialize its regulation, so people can understand how to implement and getthe benefit from it.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127675950","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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