Pub Date : 2022-06-28DOI: 10.21043/aktsar.v5i1.13032
Syawal Harianto, Nurul Mawaddah, Anhar Firdaus, A. Halim, Silvia Lestari
This study aims to determine whether the financial statements presented by Baitul Mal Bener Meriah Regency are under PSAK No. 109, as well as dig up information on the implementation constraints of PSAK No. 109. This study uses a qualitative approach with a descriptive method. The data of this research are primary and secondary data. Primary data results from interviewing personnel from the finance department and treasurer. At the same time, secondary data is in the form of documentation of financial statements of Baitul Mal, Bener Meriah Regency in 2020. The results show that Baitul Mal Bener Meriah Regency in presenting financial reports is not entirely under PSAK No. 109. Baitul Mal Bener Meriah Regency only offers a statement of financial position, a report on changes in funds, and a cash flow report. In addition, Amil funds are not presented separately from zakat and donation funds. This limitation is because Baitul Mal Bener Meriah Regency Human Resources do not become skillful in PSAK No. 109.
本研究旨在确定Baitul Mal Bener Meriah Regency的财务报表是否属于PSAK第109号，并挖掘PSAK第109号的实施约束信息。本研究采用定性方法和描述性方法。本研究的数据分为一手数据和二手数据。主要数据来自对财务部门人员和财务主管的采访。同时，辅助数据以Baitul Mal, Bener Meriah Regency在2020年的财务报表文件的形式。结果表明，Baitul Mal Bener Meriah Regency在提交财务报告时并不完全遵循PSAK第109号。Baitul Mal Bener Meriah Regency只提供财务状况报表、资金变动报告和现金流量报告。此外，阿米尔基金并没有与天课和捐赠基金分开提出。这个限制是因为Baitul Mal Bener Meriah Regency人力资源在PSAK No. 109中不熟练。
{"title":"Implementasi Akuntansi Zakat Infak/Sedekah Berdasarkan PSAK No. 109 pada Baitul Mal Kabupaten Bener Meriah","authors":"Syawal Harianto, Nurul Mawaddah, Anhar Firdaus, A. Halim, Silvia Lestari","doi":"10.21043/aktsar.v5i1.13032","DOIUrl":"https://doi.org/10.21043/aktsar.v5i1.13032","url":null,"abstract":"This study aims to determine whether the financial statements presented by Baitul Mal Bener Meriah Regency are under PSAK No. 109, as well as dig up information on the implementation constraints of PSAK No. 109. This study uses a qualitative approach with a descriptive method. The data of this research are primary and secondary data. Primary data results from interviewing personnel from the finance department and treasurer. At the same time, secondary data is in the form of documentation of financial statements of Baitul Mal, Bener Meriah Regency in 2020. The results show that Baitul Mal Bener Meriah Regency in presenting financial reports is not entirely under PSAK No. 109. Baitul Mal Bener Meriah Regency only offers a statement of financial position, a report on changes in funds, and a cash flow report. In addition, Amil funds are not presented separately from zakat and donation funds. This limitation is because Baitul Mal Bener Meriah Regency Human Resources do not become skillful in PSAK No. 109.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129791215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-30DOI: 10.21043/aktsar.v4i2.12040
Ethika Suri Marefsi, Kurnia Kurnia, Febrial Pratama
This research aims to identify the factors that impact the Islamic Social Reporting of Sharia Banks in Indonesia. The dependent variable used is Islamic Social Reporting disclosure. At the same time, the independent variables are the meeting frequency of the sharia supervisory board, profitability, and the issuance of shariah securities. The population is all Islamic Banks listed on Financial Services Authority in Indonesia during the period 2014-2020. There are 11 companies selected as samples based on the purposive sampling method. This research uses the panel data regression tested by Eviews 11 software. The result found that the issuance of shariah securities had a positive impact. Although, the meeting frequency of shariah supervisory boards and profitability had no impact on Islamic Social Reporting. These results can be used as a reference for further research on the impact meeting frequency of shariah supervisory board, profitability, and the issuance of shariah securities. In addition, it can also be used as knowledge for companies that the issuance of Islamic securities can be a tool for Islamic banks to disclose Islamic Social Reporting fully. It is hoped that the government will make official standard rules regarding social responsibility reporting for Islamic entities. Keywords: Islamic Social Reporting; meeting frequency of shariah supervisory board; profitability; sharia securities issuance
{"title":"Apakah Frekuensi Rapat DPS, Profitabilitas dan Surat Berharga Syariah Berpengaruh pada Islamic Social Reporting Index?","authors":"Ethika Suri Marefsi, Kurnia Kurnia, Febrial Pratama","doi":"10.21043/aktsar.v4i2.12040","DOIUrl":"https://doi.org/10.21043/aktsar.v4i2.12040","url":null,"abstract":"This research aims to identify the factors that impact the Islamic Social Reporting of Sharia Banks in Indonesia. The dependent variable used is Islamic Social Reporting disclosure. At the same time, the independent variables are the meeting frequency of the sharia supervisory board, profitability, and the issuance of shariah securities. The population is all Islamic Banks listed on Financial Services Authority in Indonesia during the period 2014-2020. There are 11 companies selected as samples based on the purposive sampling method. This research uses the panel data regression tested by Eviews 11 software. The result found that the issuance of shariah securities had a positive impact. Although, the meeting frequency of shariah supervisory boards and profitability had no impact on Islamic Social Reporting. These results can be used as a reference for further research on the impact meeting frequency of shariah supervisory board, profitability, and the issuance of shariah securities. In addition, it can also be used as knowledge for companies that the issuance of Islamic securities can be a tool for Islamic banks to disclose Islamic Social Reporting fully. It is hoped that the government will make official standard rules regarding social responsibility reporting for Islamic entities. Keywords: Islamic Social Reporting; meeting frequency of shariah supervisory board; profitability; sharia securities issuance","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127370672","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-30DOI: 10.21043/aktsar.v4i2.11990
Abid Ramadhan, Sofyan Syamsuddin
The amil zakat institution is formed by the government, mass organization, or community that functions as a forum for collecting, distributing, and utilizing zakat, infaq, and alms funds. Management of zakat and other funds must be carried out professionally, transparently, and according to PSAK 109 financial reporting standards because the management of these funds will be accounted. The purpose of this study was to determine the extent of the application of PSAK 109 contained in the financial statements 2020 of Lazismu Palopo city. The method used is descriptive qualitative. The results showed that the Lazismu of Palopo city had fulfilled the four elements of the report from PSAK 109. Only reports on changes in assets under management aren’t presented.
{"title":"Analisis Penerapan PSAK 109 Dalam Penyajian Laporan Keuangan Lazismu","authors":"Abid Ramadhan, Sofyan Syamsuddin","doi":"10.21043/aktsar.v4i2.11990","DOIUrl":"https://doi.org/10.21043/aktsar.v4i2.11990","url":null,"abstract":"The amil zakat institution is formed by the government, mass organization, or community that functions as a forum for collecting, distributing, and utilizing zakat, infaq, and alms funds. Management of zakat and other funds must be carried out professionally, transparently, and according to PSAK 109 financial reporting standards because the management of these funds will be accounted. The purpose of this study was to determine the extent of the application of PSAK 109 contained in the financial statements 2020 of Lazismu Palopo city. The method used is descriptive qualitative. The results showed that the Lazismu of Palopo city had fulfilled the four elements of the report from PSAK 109. Only reports on changes in assets under management aren’t presented.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116051189","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-30DOI: 10.21043/aktsar.v4i2.11951
Mauliya Nur Fadlillah, S. Khotijah
The purpose of this study was to determine the effectiveness of the profit-sharing Musyarakah financing procedure at BMT BIMA Magelang. This study is a qualitative research, uses field research. Data collection techniques through interviews, documentation, and observation, while data analysis techniques using descriptive analysis techniques. The results of the study found that the Musyarakah financing procedure at BMT BIMA Magelang has been carried out effectively because it has carried out the financing process according to sharia principles and provisions, namely, an ijab qabul process between the customer and the BMT, the parties who make contracts, an object of the capital agreement, and a transparent ratio distribution of profits and losses. This study shows that for every increase in the use of Musyarakah financing, there is also an increase in the income of BMT BIMA Magelang.
{"title":"Efektivitas Penerapan Pembiayaan Musyarakah Pada Baitul Maal Wa Tamwil (BMT) Bima Kota Magelang","authors":"Mauliya Nur Fadlillah, S. Khotijah","doi":"10.21043/aktsar.v4i2.11951","DOIUrl":"https://doi.org/10.21043/aktsar.v4i2.11951","url":null,"abstract":"The purpose of this study was to determine the effectiveness of the profit-sharing Musyarakah financing procedure at BMT BIMA Magelang. This study is a qualitative research, uses field research. Data collection techniques through interviews, documentation, and observation, while data analysis techniques using descriptive analysis techniques. The results of the study found that the Musyarakah financing procedure at BMT BIMA Magelang has been carried out effectively because it has carried out the financing process according to sharia principles and provisions, namely, an ijab qabul process between the customer and the BMT, the parties who make contracts, an object of the capital agreement, and a transparent ratio distribution of profits and losses. This study shows that for every increase in the use of Musyarakah financing, there is also an increase in the income of BMT BIMA Magelang.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115704809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-30DOI: 10.21043/aktsar.v4i2.11967
Kartika Fatmawati Pausther, Niswatin Niswatin, La ode Rasuli
This study aims to determine the zakat distribution with trust perspective in BAZNAS of Gorontalo Province with qualitative method. Trustworthiness is trustworthy, but several indicators serve as benchmarks for achieving it, including responsibility, keeping promises, and being transparent. The results showed that the BAZNAS of Gorontalo Province had carried out its duties in the distribution of zakat in a trustworthy manner; 1) responsible for overseeing the management of zakat based on legal compliance, Islamic law, trustworthiness, integrity, accountability, and justice; 2) trustworthy, reviewed based on timeliness, object, and implementation; 3) transparent, where all information can be accessed on the official website of BAZNAS. Hopefully, the study results can be a literature review for interested parties. Keywords: Distribution; Zakat; Amanah Perspective; BAZNAS of Gorontalo Province
{"title":"Pendistribusian Zakat Dalam Perspektif Amanah Pada BAZNAS Provinsi Gorontalo","authors":"Kartika Fatmawati Pausther, Niswatin Niswatin, La ode Rasuli","doi":"10.21043/aktsar.v4i2.11967","DOIUrl":"https://doi.org/10.21043/aktsar.v4i2.11967","url":null,"abstract":"This study aims to determine the zakat distribution with trust perspective in BAZNAS of Gorontalo Province with qualitative method. Trustworthiness is trustworthy, but several indicators serve as benchmarks for achieving it, including responsibility, keeping promises, and being transparent. The results showed that the BAZNAS of Gorontalo Province had carried out its duties in the distribution of zakat in a trustworthy manner; 1) responsible for overseeing the management of zakat based on legal compliance, Islamic law, trustworthiness, integrity, accountability, and justice; 2) trustworthy, reviewed based on timeliness, object, and implementation; 3) transparent, where all information can be accessed on the official website of BAZNAS. Hopefully, the study results can be a literature review for interested parties. Keywords: Distribution; Zakat; Amanah Perspective; BAZNAS of Gorontalo Province","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114778592","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-30DOI: 10.21043/aktsar.v4i2.12613
M. Abdullah
The study aims to test differences in fluctuations in assets, liabilities, and equity of JII-listed companies from 2018-2020. This study uses a quantitative descriptive approach and a paired sample t-test using secondary data. The research object is the company that entered the JII in December-May 2018, 2019, and 2020 (20 companies). The results showed that current assets, fixed assets, total assets, short-term liabilities, long-term liabilities, and equity of JII listed companies from 2018-2019 and 2019-2020 fluctuated, but there was no difference in fluctuations between the period before the Covid-19 pandemic (2018-2019) and after the Covid-19 pandemic (2019-2020).
{"title":"Fluktuasi Kenaikan Aset, Liabilitas dan Ekuitas Perusahaan Selama Pandemi Covid 19 (Studi Kasus Perusahaan Terdaftar di JII 2018-2020)","authors":"M. Abdullah","doi":"10.21043/aktsar.v4i2.12613","DOIUrl":"https://doi.org/10.21043/aktsar.v4i2.12613","url":null,"abstract":"The study aims to test differences in fluctuations in assets, liabilities, and equity of JII-listed companies from 2018-2020. This study uses a quantitative descriptive approach and a paired sample t-test using secondary data. The research object is the company that entered the JII in December-May 2018, 2019, and 2020 (20 companies). The results showed that current assets, fixed assets, total assets, short-term liabilities, long-term liabilities, and equity of JII listed companies from 2018-2019 and 2019-2020 fluctuated, but there was no difference in fluctuations between the period before the Covid-19 pandemic (2018-2019) and after the Covid-19 pandemic (2019-2020).","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121487167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-30DOI: 10.21043/aktsar.v4i2.12730
Fahri Ali Ahzar, Samsul Rosadi, Asiah Wati
This study aims to examine the effect of corporate governance and the characteristics of the Sharia Supervisory Board on the Maqoshid Sharia Index in Islamic Banking in Indonesia. In this study, corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Audit Committee, and Institutional Ownership. Meanwhile, characteristics of the DPS are proxied by the size of the DPS, Multiple Positions DPS and the DPS meeting. This study uses research data obtained from the annual reports of Islamic banks in Indonesia in 2015-2019. Technical analysis of data using regression with Common Effects Model after being selected using the Lagrange multiplier test. The study results found that the Independent Board of Commissioners, Institutional Ownership, and Multiple Positions DPS affected the Maqoshid Sharia Index. Meanwhile, the variables of the Board of Directors, the Audit Committee, the size of the DPS, and the DPS meeting have no effect on the Maqoshid Sharia Index in Islamic Banking in Indonesia.Keywords: Corporate governance; Characteristics of the sharia supervisory board; Maqosid Sharia Index; Islamic bank; Indonesia
{"title":"Corporate Governance, Karakteristik Dewan Pengawas Syariah dan Maqoshid Sharia Index pada Perbankan Syariah di Indonesia","authors":"Fahri Ali Ahzar, Samsul Rosadi, Asiah Wati","doi":"10.21043/aktsar.v4i2.12730","DOIUrl":"https://doi.org/10.21043/aktsar.v4i2.12730","url":null,"abstract":"This study aims to examine the effect of corporate governance and the characteristics of the Sharia Supervisory Board on the Maqoshid Sharia Index in Islamic Banking in Indonesia. In this study, corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Audit Committee, and Institutional Ownership. Meanwhile, characteristics of the DPS are proxied by the size of the DPS, Multiple Positions DPS and the DPS meeting. This study uses research data obtained from the annual reports of Islamic banks in Indonesia in 2015-2019. Technical analysis of data using regression with Common Effects Model after being selected using the Lagrange multiplier test. The study results found that the Independent Board of Commissioners, Institutional Ownership, and Multiple Positions DPS affected the Maqoshid Sharia Index. Meanwhile, the variables of the Board of Directors, the Audit Committee, the size of the DPS, and the DPS meeting have no effect on the Maqoshid Sharia Index in Islamic Banking in Indonesia.Keywords: Corporate governance; Characteristics of the sharia supervisory board; Maqosid Sharia Index; Islamic bank; Indonesia","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130437810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-30DOI: 10.21043/aktsar.v4i2.12031
Bayu Tri Cahya, Dita Apriliana Sari, Ratih Paramitasari, U. Hanifah
This study aims to determine intellectual capital, Islamicity performance index, and financial performance on Islamic banks in Indonesia for 2015-2020. Islamicity performance index was proxied by a profit-sharing ratio, zakat performance ratio, and Islamic income vs. non-Islamic income, and financial performance was proxied by return on asset (ROA). This study uses causal associative research using a quantitative approach. The population of this study was all Islamic commercial banks in Indonesia for the 2015-2020 period, with a sample of 7 banks. Sampling was done by the purposive sampling method. Data collection uses secondary data, namely the documentation technique, by taking the annual report of each Islamic commercial bank in Indonesia for the 2015-2020 period. Data analysis technique using multiple linear regression analysis. The results of this study indicate that intellectual capital has a positive and significant effect on return on asset (ROA), profit sharing ratio has a significant negative effect on return on asset (ROA), zakat performance ratio has a positive and significant effect on return on asset (ROA), and Islamic income vs. non-Islamic income has a positive and significant effect on return on asset (ROA).Keywords: Intellectual Capital; Profit Sharing Ratio; Zakat Performance Ratio Islamic Income vs Non-Islamic Income; and Financial Performance.
{"title":"Intellectual Capital, Islamicity Performance Index, dan Kinerja Keuangan Bank Syariah di Indonesia (Studi Pada Tahun 2015-2020)","authors":"Bayu Tri Cahya, Dita Apriliana Sari, Ratih Paramitasari, U. Hanifah","doi":"10.21043/aktsar.v4i2.12031","DOIUrl":"https://doi.org/10.21043/aktsar.v4i2.12031","url":null,"abstract":"This study aims to determine intellectual capital, Islamicity performance index, and financial performance on Islamic banks in Indonesia for 2015-2020. Islamicity performance index was proxied by a profit-sharing ratio, zakat performance ratio, and Islamic income vs. non-Islamic income, and financial performance was proxied by return on asset (ROA). This study uses causal associative research using a quantitative approach. The population of this study was all Islamic commercial banks in Indonesia for the 2015-2020 period, with a sample of 7 banks. Sampling was done by the purposive sampling method. Data collection uses secondary data, namely the documentation technique, by taking the annual report of each Islamic commercial bank in Indonesia for the 2015-2020 period. Data analysis technique using multiple linear regression analysis. The results of this study indicate that intellectual capital has a positive and significant effect on return on asset (ROA), profit sharing ratio has a significant negative effect on return on asset (ROA), zakat performance ratio has a positive and significant effect on return on asset (ROA), and Islamic income vs. non-Islamic income has a positive and significant effect on return on asset (ROA).Keywords: Intellectual Capital; Profit Sharing Ratio; Zakat Performance Ratio Islamic Income vs Non-Islamic Income; and Financial Performance.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115593844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-30DOI: 10.21043/aktsar.v4i1.11776
Siti Halizah Asaqdah, Rosyid Nur Anggara Putra
The study aims to examine the impact of environmental performance, environmental disclosure and ISO 14001 on financial performance. The independent variables used to consist of environmental performance as measured by the PROPER rating, environmental disclosure as proxied by the Indonesia Environmental Reporting (IER) index, and ISO 14001 measured by a dummy variable, while financial performance as proxied by ROA is the dependent variable. The purposive sampling technique was used for sampling which resulted in a total of 30 sample companies which were mining and manufacturing companies that were included in the Indonesian Sharia Stock Index (ISSI) from 2016 to 2019. Multiple linear regression tests were used in the data analysis technique. The test results show that ISO 14001 has a positive and significant effect on financial performance, while environmental performance and environmental disclosure have no effect on financial performance.
{"title":"Fundamental Environment dan Kinerja Keuangan (Studi pada Perusahaan Pertambangan Dan Manufaktur Yang Terdaftar di ISSI 2016-2019)","authors":"Siti Halizah Asaqdah, Rosyid Nur Anggara Putra","doi":"10.21043/aktsar.v4i1.11776","DOIUrl":"https://doi.org/10.21043/aktsar.v4i1.11776","url":null,"abstract":"The study aims to examine the impact of environmental performance, environmental disclosure and ISO 14001 on financial performance. The independent variables used to consist of environmental performance as measured by the PROPER rating, environmental disclosure as proxied by the Indonesia Environmental Reporting (IER) index, and ISO 14001 measured by a dummy variable, while financial performance as proxied by ROA is the dependent variable. The purposive sampling technique was used for sampling which resulted in a total of 30 sample companies which were mining and manufacturing companies that were included in the Indonesian Sharia Stock Index (ISSI) from 2016 to 2019. Multiple linear regression tests were used in the data analysis technique. The test results show that ISO 14001 has a positive and significant effect on financial performance, while environmental performance and environmental disclosure have no effect on financial performance.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131750620","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-30DOI: 10.21043/aktsar.v4i1.9690
R. Sholihah
Islamic Bank as a type of Islamic financial institution has the authority to collect and distribute funds to the public. In carrying out its operational activities, Islamic Banks have transactions that can lead to non-halal income because Islamic Banks also make transactions with Conventional Financial Institutions. PSAK 101 has regulated the disclosure of no n-halal income as part of the Report on the Sources and Use of Virtue Fund. The purpose of this study is to determine the description and disclosure of non-halal income in the financial statements of Islamic Commercial Banks. This study uses a qualitative research method with a descriptive approach. The subjects of this study were 14 Islamic Commercial Banks operating nationally and publishing complete financial reports in 2019 on the official website of Islamic Commercial Banks. The results showed that non-halal income from 14 Islamic Commercial Banks have been disclosed in accordance with PSAK 101, namely the Report on the Sources and Use of Virtue Funds. However, not all banks disclose in detail the reasons for the occurrence and use of non-halal income in the Notes to Financial Statements.
{"title":"Pengungkapan Pendapatan Non Halal pada Laporan Keuangan Bank Umum Syariah","authors":"R. Sholihah","doi":"10.21043/aktsar.v4i1.9690","DOIUrl":"https://doi.org/10.21043/aktsar.v4i1.9690","url":null,"abstract":"Islamic Bank as a type of Islamic financial institution has the authority to collect and distribute funds to the public. In carrying out its operational activities, Islamic Banks have transactions that can lead to non-halal income because Islamic Banks also make transactions with Conventional Financial Institutions. PSAK 101 has regulated the disclosure of no n-halal income as part of the Report on the Sources and Use of Virtue Fund. The purpose of this study is to determine the description and disclosure of non-halal income in the financial statements of Islamic Commercial Banks. This study uses a qualitative research method with a descriptive approach. The subjects of this study were 14 Islamic Commercial Banks operating nationally and publishing complete financial reports in 2019 on the official website of Islamic Commercial Banks. The results showed that non-halal income from 14 Islamic Commercial Banks have been disclosed in accordance with PSAK 101, namely the Report on the Sources and Use of Virtue Funds. However, not all banks disclose in detail the reasons for the occurrence and use of non-halal income in the Notes to Financial Statements.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132958518","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：