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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Review of Islamic Economics and Finance JUDICIOUS: Journal of Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC) JAS (Jurnal Akuntansi Syariah)
Pramono, Sigid Eko
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH DUKUNGAN MANAJEMEN PUNCAK TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN ASURANSI SYARIAH Cahyadi, Wahyu; Mukhlisin, Murniati; Pramono, Sigid Eko
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.978 KB) | DOI: 10.31289/jab.v6i1.2995

Abstract

This study is objected to test the support of top management  that can enhance the quality of Accounting Information Systems (SIA) in Islamic insurance companies in Indonesia. This study uses qualitative methods with a positive paradigm. The data used are primary data with the help of questionnaires as research instruments. Data obtained from returning questionnaires filled out by respondents who are leaders, division heads, department heads or heads of accounting departments. The research population is a sharia insurance company consisting of 59 companies registered as members of the Indonesian Sharia Insurance Association (AASI) as of April 2019. From the population obtained 34 respondents who filled out the questionnaire. Data analysis was performed with descriptive static and PLS-structural equation modelling (PLS-SEM) using SmartPLS software. The results showed that top management's support had a significant effect on the quality of accounting information systems and support of top management has not been maximized.
Pengaruh Dukungan Manajemen Puncak Terhadap Kualitas Sistem Informasi Akuntansi Cahyadi, Wahyu; Mukhlisin, Murniati; Pramono, Sigid Eko

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.184 KB) | DOI: 10.31955/mea.v4i1.175

Abstract

Tujuan penelitian ini adalah menguji dukungan manajemen puncak terhadap peningkatan kualitas Sistem Informasi Akuntansi (SIA) pada perusahaan asuransi syariah di Indonesia. Penelitian ini menggunakan metode kualitatif dengan paradigma positif. Data yang digunakan adalah data primer dengan bantuan kuesioner sebagai instrumen penelitian. Data diperoleh dari pengembalian kuesioner yang diisi oleh responden yang merupakan pimpinan, kepala divisi, kepala departemen atau kepala bagian akuntansi. Populasi penelitian adalah perusahaaan asuransi syariah yang terdiri dari 59 perusahaan yang terdaftar sebagai anggota Asosiasi Asuransi Syariah Indonesia (AASI) per bulan April 2019. Dari populasi diperoleh 34 responden yang melakukan pengisian kuesioner. Analisis data dilakukan dengan statik deskriptif dan PLS-structural equation modeling (PLS-SEM) menggunakan software SmartPLS. Hasil penelitian menunjukkan dukungan manajemen puncak berpengaruh signifikan terhadap kualitas sistem informasi akuntansi dan dukungan manajemen puncak belum maksimal.
Pengaruh Islamic Social Reporting (ISR) terhadap kinerja bank pada perbankan syariah di Indonesia Mardliyyah, Zharifah; Pramono, Sigid Eko; Yasid, Mukhammad

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (748.772 KB) | DOI: 10.31955/mea.v4i1.180

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Islamic Social Reporting (ISR) terhadap kinerja bank pada perbankan syariah di Indonesia. ISR dalam penelitian ini digunakan untuk mengukur tanggungjawab sosial pada bank sedangkan untuk kinerja bank diukur dengan menggunakan indikator Maqashid Syariah Index dengan pendekatan Abdul Majid Najjar. Jenis penelitian yang digunakan adalah penelitian deskriptif verifikatif, dengan metode survey terhadap data sekunder berupa laporan tahunan atau annual report yang dipublikasikan perusahaan untuk periode 2013-2017. Dengan jumlah sampel sebanyak 9 bank syariah di Indonesia selama lima periode penelitian sehingga didapat 45 data observan. Analisis statistik yang digunakan adalah analisis deskriptif dan analisis regresi linier sederhana yang didahului oleh uji normalitas dan uji linearitas, selanjutnya dilakukan pengujian regresi menggunakan uji F dan uji t dengan tingkat signifikansi 5%. Hasil penelitian uji regresi linear sederhana menunjukan bahwa ISR berpengaruh positif dan signifikan terhadap kinerja bank dengan menggunakan MSI pada pada perbankan syariah di Indonesia. Artinya semakin tinggi ISR maka semakin naik kinerja banknya.
The Impact of Macroeconomic Variables Shocks on Sustainable and Islamic Indices in Indonesia (2016-2023) Wijayanti, Fitri; Pramono, Sigid Eko; Indra, Indra
Review of Islamic Economics and Finance Vol 7, No 1 (2024): Revıew of Islamic Economics and Finance (RIEF): May 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/rief.v7i1.67686

Abstract

Purpose – This study aims to analyze the influence of shocks in macroeconomic variables on the Sharia index and sustainable index represented by ISSI and JII as the Sharia index and SKEHATI as the sustainable index on the Indonesia Stock Exchange. By studying the impact of macroeconomic shocks on the aforementioned indices, it is hoped to provide guidance for investors and stakeholders in making investment decisions and taking appropriate precautions in fluctuating market conditions.Methodology – Descriptive quantitative analysis with VAR/VECM analysis to examine the shocks of macroeconomic factors to the three indices. The data used consists of the data from the last 10 years from Bloomberg’s terminal.Findings – From this study, it was found that JII can respond to macroeconomic shocks more quickly compared to ISSI and SKEHATI. SKEHATI is the dominant factor influencing the Sharia index, including ISSI and JII.Keywords: impact, Islamic index, macroeconomic shocks, sustainable index, VAR/VECM
Analisis Kinerja Keuangan Bank Syariah di Masa Pandemi Covid-19 dengan Pendekatan Indeks Maqashid Syariah Sadad, Dede Ali; Pramono, Sigid Eko; Avivy, Ahmad Levi Fachrul
JUDICIOUS Vol 5 No 1 (2024): Judicious
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/jdc.v5i1.1545

Abstract

Tahun 2019-2021 terjadi pandemi Covid-19, maka perlu dilakukan penelitian untuk menganalisis seberapa kuat bank umum syariah menghadapi kondisi perekonomian di masa Covid-19. Salah satu caranya adalah dengan pendekatan Indeks Maqashid syariah. Pengukuran kinerja perbankan syariah berdasarkan Indeks Maqashid syariah menjadi menarik apabila dianalisis pada masa pandemi Covid-19. Penelitian ini menjadi penting karena bank merupakan salah satu perusahaan yang dibutuhkan baik di masa saat ini hingga ke masa depan, sehingga kinerja perbankan harus sangat baik agar mampu memberikan kepercayaan bagi para nasabah dalam melakukan penambungan atau melakukan investasi ke bank tersebut. Penelitian ini bertujuan untuk menganalisis kinerja keuangan bank syariah di masa pandemi Covid-19 dengan pendekatan Indeks Maqashid syariah. Metode analisis data dalam penelitian ini menggunakan pendekatan Indeks Maqashid syariah. Sampel penelitian yang digunakan dalam penelitian ini adalah 7 (tujuh) bank umum syariah. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari laporan keuangan bank umum syariah tahun 2019-2021. Hasil penelitian ini menunjukkan bahwa pandemi Covid-19 tahun 2019-2021 memiliki pengaruh terhadap kinerja keuangan sebagian perbankan syariah di Indonesia. Adapun sebagian perbankan lainnya tidak terpengaruh dengan kondisi pandemi Covid-19 di tahun 2019-2021.
Comparative Analysis of the Financial Performance of Islamic Banking in Indonesia and Malaysia During the Covid-19 Pandemic Safitri, Ika; Pramono, Sigid Eko; Zaenal, Muhammad Hasbi
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.900

Abstract

Financial performance as a measuring tool to determine the process of implementing financial resources owned by the company. The Covid-19 pandemic has had a significant impact on Islamic banking. where Malaysia and Indonesia are the leading countries in the development of the Sharia economy, of course they are affected by the Covid 19 Pandemic. The purpose of this study is to compare the financial performance of Islamic banking in Indonesia and Malaysia before and during the Covid 19 pandemic. The data analysis technique used is the independent sample t test. The variables being compared are NPF, FDR, ROA, ROE, CAR, and BOPO. The sample used in this study is in the form of sharia banking performance reports issued by financial services authorities from each country before and during the Covid-19 pandemic, namely from 2018-2021. The results show that in Islamic banking in Indonesia there are significant differences only in the CAR variable, while for NPF, FDR, ROA, ROE, and BOPO there are no significant differences between before and during COVID-19. Meanwhile, in Islamic banking in Malaysia, there are significant differences only in the BOPO variable, while for NPF, FDR, ROA, ROE, and CAR there are no significant differences between before and during COVID-19. And for the comparison of performance between Indonesian and Malaysian Islamic Banking, there is a significant difference in the performance of the two countries except for the NPF variable, there is no significant difference between the NPF of Indonesian Islamic Banks and Malaysian Islamic Banks during the 2018-2021 period
Peningkatan Literasi dan Pendampingan Perpajakan Pada Lembaga Nirlaba (Studi Pada Pondok Pesantren dan Yayasan) sulhani, Sulhani; Febriani, Dewi; Adiningsih, Tutut; Pramono, Sigid Eko; Zarkasyi, Wahyudin; Winarningsih, Srihadi; Sukmadilaga, Citra
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v9i1.16228

Abstract

Perpajakan memiliki peran penting bagi pembangunan bangsa Indonesia. Setiap individu atau entitas berbadan hukum memiliki kewajiban perpajakan tidak terkecuali pondok pesantren dan yayasan. Beberapa permasalahan yang sering muncul terkait perpajakan pada pondok pesantren dan yayasan diantaranya terkait dengan perhitungan dan pelaporan pajak badan tahunan, pajak atas penghasilan karyawan, pajak atas dana Bantuan Operasional Sekolah (BOS) serta pajak atas aset hibah dan warisan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi perpajakan pada pondok pesantren dan yayasan serta implementasi perhitungan perpajakan melalui pendampingan perpajakan. Metode yang digunakan adalah sosialisasi dan pendampingan konsultasi terkait dengan regulasi perpajakan dan aplikasinya pada pondok pesantren dan Yayasan. Sosialisasi dilakukan dalam bentuk webinar sedangkan pendampingan dilakukan dalam bentuk konsultasi atas permasalahan perpajakan yang dihadapi oleh pondok pesantren dan yayasan. Hasil dari kegiatan pendampingan ini menunjukkan bahwa pengetahuan perpajakan pada pondok pesantren dan Yayasan meningkat namun belum pada level yang sangat baik, sehingga diperlukan upaya sosialisasi secara terus menerus dan juga pendampingan konsultasi secara langsung masalah-masalah perpajakan yang dihadapi oleh pesantren dan Yayasan.
Comparative Analysis of the Financial Performance of Islamic Banking in Indonesia and Malaysia During the Covid-19 Pandemic Safitri, Ika; Pramono, Sigid Eko; Zaenal, Muhammad Hasbi
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.900

Abstract

Financial performance as a measuring tool to determine the process of implementing financial resources owned by the company. The Covid-19 pandemic has had a significant impact on Islamic banking. where Malaysia and Indonesia are the leading countries in the development of the Sharia economy, of course they are affected by the Covid 19 Pandemic. The purpose of this study is to compare the financial performance of Islamic banking in Indonesia and Malaysia before and during the Covid 19 pandemic. The data analysis technique used is the independent sample t test. The variables being compared are NPF, FDR, ROA, ROE, CAR, and BOPO. The sample used in this study is in the form of sharia banking performance reports issued by financial services authorities from each country before and during the Covid-19 pandemic, namely from 2018-2021. The results show that in Islamic banking in Indonesia there are significant differences only in the CAR variable, while for NPF, FDR, ROA, ROE, and BOPO there are no significant differences between before and during COVID-19. Meanwhile, in Islamic banking in Malaysia, there are significant differences only in the BOPO variable, while for NPF, FDR, ROA, ROE, and CAR there are no significant differences between before and during COVID-19. And for the comparison of performance between Indonesian and Malaysian Islamic Banking, there is a significant difference in the performance of the two countries except for the NPF variable, there is no significant difference between the NPF of Indonesian Islamic Banks and Malaysian Islamic Banks during the 2018-2021 period
A Bibliometric Analysis Of Green Accounting Research Rizka, Hifzhii Nur; Hastina, Hastina; Pramono, Sigid Eko
JAS (Jurnal Akuntansi Syariah) Vol 8 No 1 (2024): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i1.1737

Abstract

The primary goal of green accounting is to address social issues impacting global sustainable development and to influence corporate actions towards social and environmental concerns. This research aims to map the concept of green accounting and describe its impact on science. This research is a literature review using bibliometrics. Bibliometrics helps map research related to developing green accounting research trends published by leading journals from 1992 to 2023, which have been indexed by Scopus as many as 233 articles, using VosViewer software. The analysis is focused on keyword trends, authors, and institutions. The results show that the number of articles discussing the theme of green accounting has been increasing yearly, which aligns with the development of economics and the environment. The most popular keywords are sustainable development, environmental management, and environmental economics. The most published writer is Markandya. Meanwhile, the most popular organization is Fondazione Eni Enrico Mattei (FEEM). This study provides valuable insights for researchers focusing on green accounting. Therefore, this theme has the potential to be further developed in the future.
Co-Authors Adiningsih, Tutut Avivy, Ahmad Levi Fachrul Cahyadi, Wahyu Citra Sukmadilaga Dewi Febriani Fitri Wijayanti Hastina, Hastina Indra Indra M Sudirman, M Mardliyyah, Zharifah Muhammad Hasbi Zaenal, Muhammad Hasbi Murniati Mukhlisin, Murniati Rizka, Hifzhii Nur Sadad, Dede Ali Safitri, Ika Sulhani, Sulhani Winarningsih, Srihadi Yasid, Mukhammad Zarkasyi, Wahyudin