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All Journal Jurnal Akuntansi Multiparadigma Kinerja: Jurnal Ekonomi dan Manajemen JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management Journal of Contemporary Accounting Jurnal Ilmiah Manajemen Kesatuan JBMR: Journal of Business and Management Review International Journal Of Science, Technology & Management (IJSTM) Economics and Digital Business Review Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) International Journal of Social Science Bulletin of Community Engagement Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Business Management J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Ramadhan, Muh Syahru
Sekolah Tinggi Ilmu Ekonomi Yapis
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Journal : JBMR: Journal of Business and Management Review

 1 
Income Smoothing Practices at Sharia Banks: An Overview in Islamic Business Ethics Rizkiana Iskandar; Muh. Syahru Ramadhan; Mulyati Mulyati; Chairul Adhim
Journal of Business and Management Review Vol. 3 No. 3 (2022): (Issue-March)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr33.3112022

Abstract

Sharia Bank is a bank conducting its business activities based on Islamic principles. Sharia bank as an institution based on the principles of Islam are not allowed to manipulate earnings and engineering activities in any form of earnings management is no exception in terms of financial reporting, which is a medium of information for its users. Income smoothing is an act of deliberate manipulation by management to profits fluctuate, which later reported that corporate profits are at levels considered normal. The purpose of this paper is to investigate the income smoothing practices in sharia banks in Indonesia and review of income smoothing practices according to Islamic business ethics. This study used 11 sharia banks (BUS) based on BUS list on Bank Indonesia's website as research object. To know a company is included in the income smoothing group or not, the Eckel index is used. Based on calculations using Eckel index, it can be concluded that 5 out of 11 sharia banks in Indonesia are indicated to practice income smoothing. However, the annual report of the five syariah banks indicated by the practice of income smoothing indicates that all opinions given by the Sharia Supervisory Board regarding operational activities and products or services provided by sharia banks to customers generally comply with the fatwa and sharia provisions issued by DSN- MUI. That is, the policy or practice of income smoothing in Islamic banks is not contrary to the principles of sharia and Islamic business ethics.
The Effect of Internal Factors and Exchange Rate on Sharia Banking Liquidity in Indonesia Muh. Syahru Ramadhan; Rizkiana Iskandar; Yeye Suhaety; Nurul Hayat
Journal of Business and Management Review Vol. 3 No. 5 (2022): (Issue-May)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr35.3572022

Abstract

Islamic banking is quite unique because it prioritizes its operational activities on financing distribution, this raises a phenomenon related to liquidity problems. This study aims to examine the influence of internal factors, namely capital, credit risk level, third party funds, and external factors, namely the excange rate on the liquidity level of Islamic banks in Indonesia. This study uses a quantitative approach using purposive sampling method in sampling. The test was carried out with multiple linear regression. The results showed that capital and credit risk level can affect liquidity. Meanwhile, third party funds and exchange rates are not proven in determining the level of liquidity of Islamic banks in Indonesia.
Co-Authors Alfionita, Feni Annisa Asmawati Awaliah, Jumratul Chairul Adhim Desti Andi Rahmadani Dodo Kurniawan, Dodo Dwi Rezky Amelya Fahrudin Fahrudin Fahrul Mauzu Fitri Fitri INDRA HERMAWAN Iskandar, Rizkiana Isnawati Isnawati Johan Arifin Lilis Marlina M. Ikhwan Mansyuri Mahmud Mahmud Mansyuri, M. Ikhwan Mauzu, Fahrul Mulyati Mulyati Mutmainah, Wildatun Nurul Hayat Nurul Hayat Purnami, Serli Dwi Rahmatul Laili Rahmatul Laili Ramadhan, Risca Ariska Rizky Ramadhan Rizky Ramadhan, Rizky Rostina Rubiyanti, Desi Samsudin Samsudin Samsudin Shoalihin Sri Kurniati, Sri Suharni Sumarni Sumarni Surian, Surian Taufik Hidayat Wulandari Wulandari Wulandari, Apriliyani Yeye Suhaety Zakariah, Ibrahim