IFRS Convergence has been a worldwide phenomenon with most of countries in the world are adoptingIFRS instead of their national accounting standards. At the same time, the Islamic finance is gaining its popularity in the present world with the increasing acceptance by international community. In relation to these two phenomena, there have been concerns that the establishment of Islamic financial institutions together with its own unique characteristics will impede the achievement of the global accounting convergence. Furthermore, the promulgation of accounting standards by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), which is intended to fulfil the unique features of Islamic Financial Industry is viewed as a challenge to the International Financial Reporting Standards (IFRS), which is promoted by the convergence agenda. Numerous complex issues emerge as result of the dilemmatic position of IFIs in retaining its distinct Shari’ah principles, while attempting to be part of the global financial system through adopting the IFRS. This study aims to describe some notes relating to the IFRS convergence and the development of Islamic finance. The objective is to outline the issues, not necessarily to resolve them, and to consider the implications they have for pursuing IFRS convergence in the context of Islamic financial service industry.
{"title":"SOME NOTES ON IFRS CONVERGENCE AND THE ISLAMIC FINANCIAL INDUSTRY","authors":"R. Mulyany","doi":"10.30659/JAI.7.1.1-14","DOIUrl":"https://doi.org/10.30659/JAI.7.1.1-14","url":null,"abstract":"IFRS Convergence has been a worldwide phenomenon with most of countries in the world are adoptingIFRS instead of their national accounting standards. At the same time, the Islamic finance is gaining its popularity in the present world with the increasing acceptance by international community. In relation to these two phenomena, there have been concerns that the establishment of Islamic financial institutions together with its own unique characteristics will impede the achievement of the global accounting convergence. Furthermore, the promulgation of accounting standards by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), which is intended to fulfil the unique features of Islamic Financial Industry is viewed as a challenge to the International Financial Reporting Standards (IFRS), which is promoted by the convergence agenda. Numerous complex issues emerge as result of the dilemmatic position of IFIs in retaining its distinct Shari’ah principles, while attempting to be part of the global financial system through adopting the IFRS. This study aims to describe some notes relating to the IFRS convergence and the development of Islamic finance. The objective is to outline the issues, not necessarily to resolve them, and to consider the implications they have for pursuing IFRS convergence in the context of Islamic financial service industry.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84186758","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}
Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor kinerja keuangan Bank Syariah dalammelakukan penyaluran pembiayaan, yaitu Dana Pihak Ketiga (DPK), Return on Asset (ROA), Capital Adequacy Ratio (CAR), dan Non Performing Financing (NPF). Penelitian ini mengacu penelitian sebelumnya mengenai penyaluran pembiayaan. Akan tetapi, objek penelitian sebelumnya merupakan Bank Konvensional yang prinsip pembiayaannya berbeda dengan Bank Syariah. Meskipun demikian, ada beberapa penelitian terdahulu mengenai penyaluran pembiayaan di Bank Syariah, namun belum terlalu banyak dilakukan. Oleh sebab itu, penelitian ini dilakukan untuk menjelaskan lebih dalam faktor yang mempengaruhi Bank Syariah dalam melakukan penyaluran pembiayaan. Penelitian ini menggunakan sampel sebanyak 9 Bank Syariah yang berada di Indonesia dengan periode tahun 2010-2015, sehingga diperoleh sampel sebanyak 54. Teknik pengambilan sampel menggunakan purposive sampling dengan teknik analisis regresi linier berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa Dana Pihak Ketiga (DPK) dan Non Performing Financing (NPF) berpengaruh secara signifikan terhadap penyaluran pembiayaan Bank Syariah. Sedangkan Return on Asset (ROA) dan Capital Adequacy Ratio (CAR) tidak berpengaruh terhadap penyaluran pembiayaan Bank Syariah.
该研究旨在测试伊斯兰银行在融资方面表现因素的影响，即第三方资金(DPK)、资产回报率(ROA)、资本Adequacy Ratio (CAR)和非金融行为(NPF)。本研究提到了之前关于融资的研究。然而，之前的研究对象是传统银行，其资金原则与伊斯兰银行不同。然而，过去有一些关于伊斯兰银行融资的研究，但目前还没有太多。因此，这项研究是为了进一步解释影响伊斯兰银行融资的因素。这项研究使用了2010-2015年印尼9家伊斯兰银行的样本，获得了54家。抽样技术采用采用多重线性回归技术的采样技术来检验假设。研究结果表明，第三方资金(DPK)和非金融表现(NPF)对伊斯兰银行的融资有显著影响。然而，资产回报率(ROA)和资本Adequacy Ratio (CAR)对伊斯兰银行的融资没有影响。
{"title":"ANALISIS KINERJA KEUANGAN : KEMAMPUAN BANK SYARIAH DALAM PENYALURAN PEMBIAYAAN","authors":"Devi Permatasari, A. Yulianto","doi":"10.30659/jai.7.1.67-79","DOIUrl":"https://doi.org/10.30659/jai.7.1.67-79","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor kinerja keuangan Bank Syariah dalammelakukan penyaluran pembiayaan, yaitu Dana Pihak Ketiga (DPK), Return on Asset (ROA), Capital Adequacy Ratio (CAR), dan Non Performing Financing (NPF). Penelitian ini mengacu penelitian sebelumnya mengenai penyaluran pembiayaan. Akan tetapi, objek penelitian sebelumnya merupakan Bank Konvensional yang prinsip pembiayaannya berbeda dengan Bank Syariah. Meskipun demikian, ada beberapa penelitian terdahulu mengenai penyaluran pembiayaan di Bank Syariah, namun belum terlalu banyak dilakukan. Oleh sebab itu, penelitian ini dilakukan untuk menjelaskan lebih dalam faktor yang mempengaruhi Bank Syariah dalam melakukan penyaluran pembiayaan. Penelitian ini menggunakan sampel sebanyak 9 Bank Syariah yang berada di Indonesia dengan periode tahun 2010-2015, sehingga diperoleh sampel sebanyak 54. Teknik pengambilan sampel menggunakan purposive sampling dengan teknik analisis regresi linier berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa Dana Pihak Ketiga (DPK) dan Non Performing Financing (NPF) berpengaruh secara signifikan terhadap penyaluran pembiayaan Bank Syariah. Sedangkan Return on Asset (ROA) dan Capital Adequacy Ratio (CAR) tidak berpengaruh terhadap penyaluran pembiayaan Bank Syariah.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"49 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87436555","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 get empirical evidence about Monday effect phenomenon on Indonesia Composite Stock Price Index. The diversity of arguments and research results on the Monday effect phenomenon derived from previous studies makes this phenomenon interesting to investigate. By using Kruskal Wallis test and Simple Regression on 246 daily stock returns during 2016, it can be concluded that there is no Monday effect phenomenon on Indonesia Composite Stock Price Index. It causes condition of Indonesia capital market in 2016. Results show the average positive return occurs in almost all trading days. Only returns on Friday show negative values. This condition shows that the year was a year with a good investment climate so that the frequency of stock trading tends to be positive and evenly throughout the year. In addition, the absence of the Monday effect phenomenon is also marked by the absence of the effect of stock return Friday the previous week against stock returns Monday. These results indicate that form of a weak market efficiency. That means the past data is unrelated to the present value of the Indonesian capital market in 2016.
{"title":"FENOMENA MONDAY EFFECT PADA INDEKS HARGA SAHAM GABUNGAN INDONESIA","authors":"Eliza Noviriani, Soraya Soraya, Zulham Al Farizi","doi":"10.30659/JAI.7.1.15-29","DOIUrl":"https://doi.org/10.30659/JAI.7.1.15-29","url":null,"abstract":"The purpose of this research is to get empirical evidence about Monday effect phenomenon on Indonesia Composite Stock Price Index. The diversity of arguments and research results on the Monday effect phenomenon derived from previous studies makes this phenomenon interesting to investigate. By using Kruskal Wallis test and Simple Regression on 246 daily stock returns during 2016, it can be concluded that there is no Monday effect phenomenon on Indonesia Composite Stock Price Index. It causes condition of Indonesia capital market in 2016. Results show the average positive return occurs in almost all trading days. Only returns on Friday show negative values. This condition shows that the year was a year with a good investment climate so that the frequency of stock trading tends to be positive and evenly throughout the year. In addition, the absence of the Monday effect phenomenon is also marked by the absence of the effect of stock return Friday the previous week against stock returns Monday. These results indicate that form of a weak market efficiency. That means the past data is unrelated to the present value of the Indonesian capital market in 2016.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75395688","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 obtain empirical evidence about the influence of profitability and the disclosure ofIslamic Social Reporting (ISR) on firm value on Islamic banking in Indonesia. The population of this research is all of Islamic Bank in Indonesia 2014 - 2016. The sample of this research is Islamic Bank in Indonesia by using purposive sampling method. There are e l e v e n b a n k s and obtained 44 observations. Classic assumption test performed for data analysis and regression analysis to test the hypothesis. The results of this study indicate that Profitability significantly influence the level of Social Reporting Islam and corporate values, Islamic Social Reporting does not affect the value of the company While profitability has a significant effect on corporate value, while the ISR has no significant effect on the level of corporate value.
{"title":"PERAN ISLAMIC SOCIAL REPORTING TERHADAP NILAI PERUSAHAAN","authors":"Sutapa Sutapa, Heri Laksito","doi":"10.30659/JAI.7.1.57-68","DOIUrl":"https://doi.org/10.30659/JAI.7.1.57-68","url":null,"abstract":"This study aimed to obtain empirical evidence about the influence of profitability and the disclosure ofIslamic Social Reporting (ISR) on firm value on Islamic banking in Indonesia. The population of this research is all of Islamic Bank in Indonesia 2014 - 2016. The sample of this research is Islamic Bank in Indonesia by using purposive sampling method. There are e l e v e n b a n k s and obtained 44 observations. Classic assumption test performed for data analysis and regression analysis to test the hypothesis. The results of this study indicate that Profitability significantly influence the level of Social Reporting Islam and corporate values, Islamic Social Reporting does not affect the value of the company While profitability has a significant effect on corporate value, while the ISR has no significant effect on the level of corporate value.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85118966","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 perceptions of practitioners and users of forensic accountants about the expertise of forensic accountants. The population of this research are BPK and BPKP as practitioners of forensic accountant and prosecutor and judge as user of forensic accountant service in Semarang and Yogyakarta city. Population in this research amounted to 403. Sampling was done by technique of Purposive Sampling and obtained sample counted 253 respondents. This study used ANOVA test and if the result is significant continued with Tukey test. The results show that there is no difference in the perceptions of practitioners and users of forensic accounting services about the skills of a forensic accountant. Likewise, this study proves that practitioners and users of forensic accounting services are no different. The study alsofound that practitioners and users of forensic accountants agree differently on the importance of deductive analysis skills, critical thinking skills, unstructured problem solving, analytical skills, oral communication, legal knowledge and tranquility. The implications of this study are expected in the preparation of forensic accountant curricula can refer to the results of this study
{"title":"PERSEPSI PRAKTISI DAN PENGGUNA JASA AKUNTAN FORENSIK TERHADAP KEAHLIAN AKUNTAN FORENSIK","authors":"R. Handayani","doi":"10.30659/JAI.7.1.81-94","DOIUrl":"https://doi.org/10.30659/JAI.7.1.81-94","url":null,"abstract":"This study aims to determine the perceptions of practitioners and users of forensic accountants about the expertise of forensic accountants. The population of this research are BPK and BPKP as practitioners of forensic accountant and prosecutor and judge as user of forensic accountant service in Semarang and Yogyakarta city. Population in this research amounted to 403. Sampling was done by technique of Purposive Sampling and obtained sample counted 253 respondents. This study used ANOVA test and if the result is significant continued with Tukey test. The results show that there is no difference in the perceptions of practitioners and users of forensic accounting services about the skills of a forensic accountant. Likewise, this study proves that practitioners and users of forensic accounting services are no different. The study alsofound that practitioners and users of forensic accountants agree differently on the importance of deductive analysis skills, critical thinking skills, unstructured problem solving, analytical skills, oral communication, legal knowledge and tranquility. The implications of this study are expected in the preparation of forensic accountant curricula can refer to the results of this study","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"68 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89257546","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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