This study aims to provide empirical evidence of the influence of the role of the Sharia Supervisory Board on the disclosure of environmental aspects and aspects of banking services product on Islamic banking in Indonesia based on Islamic Social Reporting in the annual report period 2013-2015. This study performed content analysis and simple regression. There are nine Islamic banks were selected in the study sample were tested. The results showed that the amount of the Sharia Supervisory Board has given a significant effect on the extent of disclosure of environmental aspects and also aspects of banking services products based on Islamic Social Reporting. However, the test results that show the influence of the frequency of the Sharia Supervisory Board meeting on the extent of disclosure of environmental aspects and aspects of banking products based Islamic Social Reporting that proved insignificant.
{"title":"Dewan Pengawas Syariah Dan Pengungkapan Aspek Lingkungan, Produk Dan Jasa Pada Bank Syariah","authors":"A. Purwanti","doi":"10.35836/JAKIS.V4I2.25","DOIUrl":"https://doi.org/10.35836/JAKIS.V4I2.25","url":null,"abstract":"This study aims to provide empirical evidence of the influence of the role of the Sharia Supervisory Board on the disclosure of environmental aspects and aspects of banking services product on Islamic banking in Indonesia based on Islamic Social Reporting in the annual report period 2013-2015. This study performed content analysis and simple regression. There are nine Islamic banks were selected in the study sample were tested. The results showed that the amount of the Sharia Supervisory Board has given a significant effect on the extent of disclosure of environmental aspects and also aspects of banking services products based on Islamic Social Reporting. However, the test results that show the influence of the frequency of the Sharia Supervisory Board meeting on the extent of disclosure of environmental aspects and aspects of banking products based Islamic Social Reporting that proved insignificant.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"95 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":"133084645","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 was to measure the extent to which the rate of ISR index scores when using the item more comprehensive. The population in this study was 12 BUS (Islamic Banks) and sample selection using purposive sampling BUS which has published the Annual Report 2012 to 2014 on the official website of each. The results obtained from this study is the ISR index score each year experienced a significant improvement in which the acquisition of ISR Index score is the highest in the year 2012-2014 BSM with a score of 89.6% and the lowest score achieved by BVS of 45.8%. The predicate obtained BUS until 2014 there were two BUS predicate Very Informative namely: BMI and BSM. Informative predicate achieved by BRIS, BSB, and BNIS. Then four BUS predicate Less Informative are: BMS, BCAS, BJBS, and BPS. While the two BUS more predicate Not Informative is BMS and BVS.
{"title":"Pengungkapan Corporate Social Responsibility (CSR) Bank Umum Syariah Berdasarkan Islamic Social Reporting Index (Indeks ISR)","authors":"Apip Zanariyatim, Ai Nur Bayinah, Oni Sahroni","doi":"10.35836/JAKIS.V4I1.31","DOIUrl":"https://doi.org/10.35836/JAKIS.V4I1.31","url":null,"abstract":"The purpose of this study was to measure the extent to which the rate of ISR index scores when using the item more comprehensive. The population in this study was 12 BUS (Islamic Banks) and sample selection using purposive sampling BUS which has published the Annual Report 2012 to 2014 on the official website of each. The results obtained from this study is the ISR index score each year experienced a significant improvement in which the acquisition of ISR Index score is the highest in the year 2012-2014 BSM with a score of 89.6% and the lowest score achieved by BVS of 45.8%. The predicate obtained BUS until 2014 there were two BUS predicate Very Informative namely: BMI and BSM. Informative predicate achieved by BRIS, BSB, and BNIS. Then four BUS predicate Less Informative are: BMS, BCAS, BJBS, and BPS. While the two BUS more predicate Not Informative is BMS and BVS.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"11 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":"127914822","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 on purpose to discover any significant differences on Panin SyariahBank work performance before and after go public using the RGEC Method, and alsoto find out how large the difference performance of it. Data used in this research was asecondary data which took from financial report quarterly era 2013-2014 that hasbeen published. Meanwhile, that method used was a comparison method usingstatistic non parametric test equipment two related samples (wilcoxon test). The resultin this research shows that variable of capital adequacy ratio (CAR) had a significantdifference, because of having a sig. value < 0,05. While other variable (l.e. NonPerforming Financing (NPF), Financing to Deposit Ratio (FDR), Return On Asset(ROA), Return On Equity (ROE), Net Interest Margin (NIM) or Net OperatingMargin (NOM), and Good Corporate Governance
{"title":"Pengukuran Kinerja Bank Syariah dengan Metode RGEC","authors":"Umiyati Umiyati, Queenindya Permata Faly","doi":"10.35836/JAKIS.V3I2.36","DOIUrl":"https://doi.org/10.35836/JAKIS.V3I2.36","url":null,"abstract":"This research is on purpose to discover any significant differences on Panin SyariahBank work performance before and after go public using the RGEC Method, and alsoto find out how large the difference performance of it. Data used in this research was asecondary data which took from financial report quarterly era 2013-2014 that hasbeen published. Meanwhile, that method used was a comparison method usingstatistic non parametric test equipment two related samples (wilcoxon test). The resultin this research shows that variable of capital adequacy ratio (CAR) had a significantdifference, because of having a sig. value < 0,05. While other variable (l.e. NonPerforming Financing (NPF), Financing to Deposit Ratio (FDR), Return On Asset(ROA), Return On Equity (ROE), Net Interest Margin (NIM) or Net OperatingMargin (NOM), and Good Corporate Governance","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"30 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":"127056563","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 measure the performance of Islamic banking by using maqasid sharia Framework and SCnP model, which both of the models have been adapted to the characteristics of Islamic banking. Research carried out on seven Islamic Commercial Banks (BUS) for five years, from 2010 to 2014. The results by using maqasid index model shows that there are variations and fluctuative performance between BUS. The total of maqasid index over the past five years are in the range from 0,16901 to 0,34297. Bank Muamalat Indonesia is considered as the most stable BUS on maqasid sharia performance during the period of observation. This statement can be concluded from the BMI total index which always exceeds 0,30 and always got the first rank or second rank in each year, except in 2014, where in 2014 a decline of performance simultaneously happened on the 6 samples of BUS including BMI. Next, the performance measurement by using SCnP model, showed that during five years most of the BUS in Indonesia are at LRQ (Lower Right Quadrant) and LLQ (Lower Left Quadrant), it means that most of BUS in Indonesia have high sharia conformity but low profitability, or have low sharia conformity and low profitability. BMI decide as the best performance bank by Using SCnP model. It can be concluded as we know that BMI is the most consistent bank in URQ. Measurement using maqasid index and SCnP model show not only Islamic banks with highest total index can reach URQ. It can be concluded from BPS which two times get the first rank but BPS can not reach URQ.
{"title":"Pengukuran Kinerja Bank Umum Syariah Dengan Maqasid Index Dan Sharia Conformity And Profitability (SCNP)","authors":"L. Prasetyowati, Luqman Hakim Handoko","doi":"10.35836/JAKIS.V4I2.22","DOIUrl":"https://doi.org/10.35836/JAKIS.V4I2.22","url":null,"abstract":"This study aims to measure the performance of Islamic banking by using maqasid sharia Framework and SCnP model, which both of the models have been adapted to the characteristics of Islamic banking. Research carried out on seven Islamic Commercial Banks (BUS) for five years, from 2010 to 2014. The results by using maqasid index model shows that there are variations and fluctuative performance between BUS. The total of maqasid index over the past five years are in the range from 0,16901 to 0,34297. Bank Muamalat Indonesia is considered as the most stable BUS on maqasid sharia performance during the period of observation. This statement can be concluded from the BMI total index which always exceeds 0,30 and always got the first rank or second rank in each year, except in 2014, where in 2014 a decline of performance simultaneously happened on the 6 samples of BUS including BMI. Next, the performance measurement by using SCnP model, showed that during five years most of the BUS in Indonesia are at LRQ (Lower Right Quadrant) and LLQ (Lower Left Quadrant), it means that most of BUS in Indonesia have high sharia conformity but low profitability, or have low sharia conformity and low profitability. BMI decide as the best performance bank by Using SCnP model. It can be concluded as we know that BMI is the most consistent bank in URQ. Measurement using maqasid index and SCnP model show not only Islamic banks with highest total index can reach URQ. It can be concluded from BPS which two times get the first rank but BPS can not reach URQ.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"7 6 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":"116357706","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 capture the corporate social responsibility (CSR) reporting inIslamic banks in Indonesia in shariah enterprise theory (SET). The SET disclosureitems adopted from Meutia (2009) that showed by two accountability dimension, i.e.vertical accountability that directed to Allah swt, and horizontal accountability thatdirected to three parties i.e direct stakeholders (employee and customer), indirectstakeholders (community), and the universe.The data taken from annual report 2013,processed and analyzed by content analysis. The study found that Bank MuamalatIndonesia is a highest CSR disclosure from ten Islamic banks. For each detail SET,each banks showed the different result. All banks raise the maximum score for thevertical accountability for the highly disclosure
{"title":"Pelaporan Corporate Social Responsibility Perbankan Syariah dalam Perspektif Shariah Enterprise Theory (SET)","authors":"Dori Novarela, Indah Mulia Sari","doi":"10.35836/JAKIS.V3I2.34","DOIUrl":"https://doi.org/10.35836/JAKIS.V3I2.34","url":null,"abstract":"This study aimed to capture the corporate social responsibility (CSR) reporting inIslamic banks in Indonesia in shariah enterprise theory (SET). The SET disclosureitems adopted from Meutia (2009) that showed by two accountability dimension, i.e.vertical accountability that directed to Allah swt, and horizontal accountability thatdirected to three parties i.e direct stakeholders (employee and customer), indirectstakeholders (community), and the universe.The data taken from annual report 2013,processed and analyzed by content analysis. The study found that Bank MuamalatIndonesia is a highest CSR disclosure from ten Islamic banks. For each detail SET,each banks showed the different result. All banks raise the maximum score for thevertical accountability for the highly disclosure","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"22 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":"116482297","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 examine the influence of sharia compliance and Islamic Corporate Governance against fraud in Islamic banks. Independent variables used are sharia compliance with the Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio as a proxy and Islamic Corporate Governance. The dependent variable used is fraud in Islamic banks. The population in this study are all Islamic Banks (BUS) which is registered in Bank Indonesia in the period 2010 to 2014. The sample was selected using purposive sampling method. Total samples used in this study were 8 Islamic Banks with 5-year study period. The analytical method used in this study is multiple regression were processed using SPSS version 22. The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, is significant negative effect on Islamic bank’sfraud while Islamic Income Ratio, Islamic Investment Ratio and Islamic Corporate Governance had no effect on fraud in Islamic banks.
本研究旨在检验伊斯兰教法合规和伊斯兰公司治理对伊斯兰银行欺诈行为的影响。使用的自变量有伊斯兰教的合规性，伊斯兰教收入比例、利润分享比例和伊斯兰教投资比例作为代理和伊斯兰教公司治理。使用的因变量是伊斯兰银行的欺诈行为。本研究中的人口是2010年至2014年期间在印度尼西亚银行注册的所有伊斯兰银行(BUS)。采用目的抽样法选取样本。本研究共使用8家伊斯兰银行样本，研究期为5年。本研究使用的分析方法是多元回归，使用SPSS version 22进行处理。本研究结果表明，以利润分享率为代表的伊斯兰教法合规对伊斯兰银行的欺诈行为有显著的负向影响，而伊斯兰收入比、伊斯兰投资比和伊斯兰公司治理对伊斯兰银行的欺诈行为没有影响。
{"title":"Sharia Compliance, Islamic Corporate Governance Dan Fraud Pada Bank Syariah","authors":"Haifa Najib, R. Rini","doi":"10.35836/JAKIS.V4I2.23","DOIUrl":"https://doi.org/10.35836/JAKIS.V4I2.23","url":null,"abstract":"This study aims to examine the influence of sharia compliance and Islamic Corporate Governance against fraud in Islamic banks. Independent variables used are sharia compliance with the Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio as a proxy and Islamic Corporate Governance. The dependent variable used is fraud in Islamic banks. The population in this study are all Islamic Banks (BUS) which is registered in Bank Indonesia in the period 2010 to 2014. The sample was selected using purposive sampling method. Total samples used in this study were 8 Islamic Banks with 5-year study period. The analytical method used in this study is multiple regression were processed using SPSS version 22. The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, is significant negative effect on Islamic bank’sfraud while Islamic Income Ratio, Islamic Investment Ratio and Islamic Corporate Governance had no effect on fraud in Islamic banks.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"1 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":"129926814","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 analysis conducted will interpret ratios or financial data and its implications. Thisresearch is compiled to analyze health assessment KJKS BMT Binamas years 2012-2014 using a standard assessment of the Regulation of the Minister of State forCooperatives and SMEs RI Number: 35.3 / Per / M.KUKM / X / 2007 on guidelinesfor a health assessment KJKS and UJKS Cooperative. The results of this study will betaken into consideration in the evaluation and a policy for BMT KJKS Binamas toimprove their business performance so that stability is maintained and is expected toenhance public trust in this Islamic Microfinance Institutions. The approach used inthis study is a quantitative and descriptive variables used are capital; asset quality;management; efficiency; liquidity; independence and growth; the identity of thecooperative; and compliance with Islamic principles. Based on analysis of the healthassessment KJKS BMT Binamas can be seen that score recapitulation of eightvariables in 2012 amounted to 74.92% so that it can be categorized fairly sound, andin 2013 increased to 74.92% with the category Fairly Healthy, later in 2014 slightlydecreased to 75.95% are still in the category of Fit. Value ratios consistently ratedhigh happens because KJKS continue to maintain sound operational
所进行的分析将解释比率或财务数据及其含义。编制本研究是为了利用合作社和中小企业国务部长条例(RI号:35.3 / Per / M.KUKM / X / 2007)的标准评估来分析kks - BMT Binamas 2012-2014年的健康评估。这项研究的结果将被考虑到BMT KJKS Binamas的评估和政策中，以改善他们的业务绩效，从而保持稳定，并有望提高公众对这个伊斯兰小额信贷机构的信任。本研究采用的方法是定量和描述性的，使用的变量是资本;资产质量;管理;效率;流动性;独立和成长;合作社的身份;以及遵守伊斯兰原则。通过对健康评估KJKS BMT Binamas的分析可以看出，8个变量的得分重现在2012年达到了74.92%，可以归类为比较健全，而在2013年增加到74.92%，属于比较健康的类别，后来在2014年略有下降到75.95%，仍然属于健康的类别。价值比率一直被评为高是因为KJKS继续保持良好的运营
{"title":"Penilaian Kesehatan KJKS BMT Binamas","authors":"A. Sukmana, Sri Mulyati","doi":"10.35836/JAKIS.V3I2.33","DOIUrl":"https://doi.org/10.35836/JAKIS.V3I2.33","url":null,"abstract":"The analysis conducted will interpret ratios or financial data and its implications. Thisresearch is compiled to analyze health assessment KJKS BMT Binamas years 2012-2014 using a standard assessment of the Regulation of the Minister of State forCooperatives and SMEs RI Number: 35.3 / Per / M.KUKM / X / 2007 on guidelinesfor a health assessment KJKS and UJKS Cooperative. The results of this study will betaken into consideration in the evaluation and a policy for BMT KJKS Binamas toimprove their business performance so that stability is maintained and is expected toenhance public trust in this Islamic Microfinance Institutions. The approach used inthis study is a quantitative and descriptive variables used are capital; asset quality;management; efficiency; liquidity; independence and growth; the identity of thecooperative; and compliance with Islamic principles. Based on analysis of the healthassessment KJKS BMT Binamas can be seen that score recapitulation of eightvariables in 2012 amounted to 74.92% so that it can be categorized fairly sound, andin 2013 increased to 74.92% with the category Fairly Healthy, later in 2014 slightlydecreased to 75.95% are still in the category of Fit. Value ratios consistently ratedhigh happens because KJKS continue to maintain sound operational","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":"124037037","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 aims to analyze the effect of Return On Asset (ROA), Capital Adequacy Ratio (CAR) and BOPO to the level of profit sharing mudharaba deposits Islamic Banks in Indonesia's period January 2011 – June 2015. The data used in this study are monthly data from January 2011 to June 2015. Technical sampling used in this research is purposive sampling, with a sample of 12 Islamic Banks recorded in data from Bank Indonesia. This study uses a computer program SPSS version 20.0 and Microsoft Excel 2007. The result in this research showed that Return On Asset (ROA) and Capital Adequacy Ratio (CAR) partially have significant effect on the level of profit sharing mudharaba deposits While the partial BOPO haven’t significant effect of the level of profit sharing mudharaba deposits Simultaneously, Return On Asset (ROA), Capital Adequacy Ratio (CAR) and BOPO had significant effect on the level of profit sharing mudharaba deposits The results also show that variable Return On Asset (ROA) the most dominant on the level of profit sharing mudharaba deposits with the value β of -0,273, and a significance value smaller than 0,05 (0,000 < 0, 05).
{"title":"Kinerja Keuangan Dan Tingkat Bagi Hasil Deposito Mudharabah Pada Bank Umum Syariah Di Indonesia","authors":"Umiyati Umiyati, Shella Muthya Syarif","doi":"10.35836/JAKIS.V4I1.29","DOIUrl":"https://doi.org/10.35836/JAKIS.V4I1.29","url":null,"abstract":"This research aims to analyze the effect of Return On Asset (ROA), Capital Adequacy Ratio (CAR) and BOPO to the level of profit sharing mudharaba deposits Islamic Banks in Indonesia's period January 2011 – June 2015. The data used in this study are monthly data from January 2011 to June 2015. Technical sampling used in this research is purposive sampling, with a sample of 12 Islamic Banks recorded in data from Bank Indonesia. This study uses a computer program SPSS version 20.0 and Microsoft Excel 2007. The result in this research showed that Return On Asset (ROA) and Capital Adequacy Ratio (CAR) partially have significant effect on the level of profit sharing mudharaba deposits While the partial BOPO haven’t significant effect of the level of profit sharing mudharaba deposits Simultaneously, Return On Asset (ROA), Capital Adequacy Ratio (CAR) and BOPO had significant effect on the level of profit sharing mudharaba deposits The results also show that variable Return On Asset (ROA) the most dominant on the level of profit sharing mudharaba deposits with the value β of -0,273, and a significance value smaller than 0,05 (0,000 < 0, 05).","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"114 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":"133804927","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}
Shariah audit had an important role in maintaining shariah compliance for an shariaentity in this case of shariah banking considering encouraging its development todriven away. So that the problem on an audit shariah bring negative effects evenfailure in fulfilling will shariah principle itself. In order to overcome these issues ,research it expresses priorities of the problems and priorities solution pertaining toaudit shariah. While methods used in research is known as analytic network process(ANP) where the data primarily obtained through in depth interviews with expertsshariah audit derived from academics and practitioner. The result of this research fromthe side of the problems of shariah audit that the regulations and the audit aspect standard shariah inadequate be the main problems. In terms of solution audit shariahshow that the solution regulations with its aspect which is to build sop supervision aspart of internal control to be the solution main.
{"title":"Mengurai Permasalahan Audit Syariah dengan Analytical Network Process(ANP)","authors":"Taufik Akbar, Sepky Mardian, S. Anwar","doi":"10.35836/JAKIS.V3I2.32","DOIUrl":"https://doi.org/10.35836/JAKIS.V3I2.32","url":null,"abstract":"Shariah audit had an important role in maintaining shariah compliance for an shariaentity in this case of shariah banking considering encouraging its development todriven away. So that the problem on an audit shariah bring negative effects evenfailure in fulfilling will shariah principle itself. In order to overcome these issues ,research it expresses priorities of the problems and priorities solution pertaining toaudit shariah. While methods used in research is known as analytic network process(ANP) where the data primarily obtained through in depth interviews with expertsshariah audit derived from academics and practitioner. The result of this research fromthe side of the problems of shariah audit that the regulations and the audit aspect standard shariah inadequate be the main problems. In terms of solution audit shariahshow that the solution regulations with its aspect which is to build sop supervision aspart of internal control to be the solution main.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"59 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":"120990280","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 implementation of corporate social responsibility has entered a new era is noexception in Islamic companies, especially of Islamic banking. Islamic Social ReportingIndex is one way of measuring and reporting social responsibility for sharia entity. Thisstudy aimed to describe the practice of social responsibility disclosure based IslamicSocial Reporting Index on Islamic banks in Indonesia is associated with the size of theCommercial Bank Based on Business Activities (BUKU). Using comparative descriptive method by means of content analysis on the elements of financial statements, thisstudy using Islamic banks data annual report published in 2011-2013. The results showedan increase in items disclosure in each group BUKU. In general, Islamic banks ISRBUKU 2 disclosure scores higher than group Islamic banks BUKU 1. That is, the Islamicbanks with equity of more than Rp 1 trillion to less than Rp 5 trillion disclose socialresponsibility in a more specific and detailed than the equity less from Rp 1 trillion.
{"title":"Tingkat Pengungkapan Corporate Social Responsibility Bank Syariah di Indonesia","authors":"A. Azizah, Muhammad Nur A. Birton","doi":"10.35836/JAKIS.V3I1.42","DOIUrl":"https://doi.org/10.35836/JAKIS.V3I1.42","url":null,"abstract":"The implementation of corporate social responsibility has entered a new era is noexception in Islamic companies, especially of Islamic banking. Islamic Social ReportingIndex is one way of measuring and reporting social responsibility for sharia entity. Thisstudy aimed to describe the practice of social responsibility disclosure based IslamicSocial Reporting Index on Islamic banks in Indonesia is associated with the size of theCommercial Bank Based on Business Activities (BUKU). Using comparative descriptive method by means of content analysis on the elements of financial statements, thisstudy using Islamic banks data annual report published in 2011-2013. The results showedan increase in items disclosure in each group BUKU. In general, Islamic banks ISRBUKU 2 disclosure scores higher than group Islamic banks BUKU 1. That is, the Islamicbanks with equity of more than Rp 1 trillion to less than Rp 5 trillion disclose socialresponsibility in a more specific and detailed than the equity less from Rp 1 trillion.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"56 4 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":"130423449","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：