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All Journal Jurnal Akuntansi & Auditing Indonesia At-Taradhi: Jurnal Studi Ekonomi Journal of Economic, Bussines and Accounting (COSTING) International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Rahmatan Lil’alamin Journal of Community Services (RLA) Neraca Manajemen, Akuntansi, dan Ekonomi
Prabowo, Hendi Yogi
Universitas Islam Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

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Journal : Jurnal Akuntansi

 1 
Describing the Undescribed (The Odd Revenue Sharing of PSAK No. 59) Hendi Yogi Prabowo
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 2 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The establishment of Indonesian Islamic Banking Accounting Standard in 2002 has indeed solved some accounting – related problems, nevertheless, many others are raising along with the socialization of such a standard. The major current accounting problems are usually related to the lack of understanding toward the “never seen before” theory of accounting. This article discusses one of the most controversial issues related to PSAK (Pernyataan Standar Akuntansi Keuangan/Statements of Financial Accounting Standards) No. 59 named “revenue sharing”. The main purpose of this article is to reveal what was once unrevealed in PSAK No. 59’s paragraphs of revenue sharing standard. This purpose is important in nature considering the reality that PSAK No. 59 is much too general to be directly implemented in real banking practice. This article analyzes revenue sharing by referring to some previously recognized theories of accounting including AAOIFI’s. The other and most important mean to analyze the hidden meaning of PSAK No. 59’s paragraphs in this article is PAPSI (Pedoman Akuntansi Perbankan Syariah Indonesia), the technical interpretation of PSAK No. 59. As the analysis goes through two directions; business and accounting, this article is strengthening the thought that accounting is never an exact science, because it is by nature that accounting is socially constructed. Keywords: Islamic Bank, PSAK No. 59, AAOIFI, PAPSI, return sharing, revenue sharing, profit sharing
Beyond The Limit of A Theory Indonesian Case of Islamic Banking Accounting Standards Hendi Yogi Prabowo
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 1 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Indonesian Islamic banking is not just another banking maneuver from Bank Indonesia (BI) to grasp more customers than before, but it is a never ending source of innovations in economics thoughts in which accounting is undeniable part. Not before the establishment of PSAK No. 59 did Indonesian banking scholars and practitioners realize that currently adopted conventional accounting standards might have been enough for conventional banks, but they would never be enough for Islamic banks. Some flaws are too real to ignore in the conventional accounting theory that could cause improper information presentation in Islamic bank. Of ways to fix things that was done wrong previously, the best is to walk beyond the conventional accounting theory and find what accounting really is for an Islamic bank as it possesses some unique characteristics a con¬ventional bank does not. 
Fraud threats: How organization improves the anti-fraud team quality? Fajri, Kharisma Fatmalina; Hendi Yogi Prabowo
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss1.art10

Abstract

This study aims to discover how the Indonesian Local Government Rural Bank improves the quality of the anti-fraud team to prevent and detect fraud based on a mechanism of the anti-fraud strategy issued by Bank Indonesia. A qualitative analysis approach was applied 12 semi-structured interviews with the anti-fraud team and related officers. The content analysis approach supported by NVivo software and has discovered several required competencies and competencies already developed by the organization’s anti-fraud team for fraud prevention and detection. This study provides a detailed discussion of how these competencies are used in the anti-fraud mechanism by identifying the gaps between the required competencies and developed competencies to give recommendations for the organization to enhance the quality of the anti-fraud team in conducting fraud prevention and detection.
Co-Authors Aditya Pandu Wicaksono Ahada Nur Fauziya Andi Urfia Awaliah Anika Mailina Ari Santoso Ataina Hudayati Ayu Chairina Laksmi, Ayu Chairina Azmi Niaz Ahamd, Muhammad Bachrudin K Una Bachrudin K. Una Bachrudin K. Una Basuki, Maria Magdalena Putri Permana Cahyawati, Noor Endah Fajri, Kharisma Fatmalina Hana, Maitsa Zharfa Isti Rahayu Kinanthi Putri Ardiami Liswanty, Ina Maharlina Darni Purwandari Mailina, Anika Marfuah Maria Magdalena Putri Permana Basuki Meidawati, Neni Mohamed, Nafsiah Muh. Andri Syafaat Hamsari Nustini, Yuni Rahmadani Ningtyas Sekar Putri Reni Yendrawati Reny Lia Riantika Setyono, Primanita Sigit Handoyo Sjukri Karim, Atqkan Ulfaturrahmi Ulfaturrahmi Umi Wahidah Una, Bachrudin K. Wirawan Hardinto