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All Journal JURNAL MANAJEMEN DAN AKUNTANSI Jurnal Manajemen Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen STIE Muhammadiyah Palopo Conference on Innovation and Application of Science and Technology (CIASTECH) JURNAL PENDIDIKAN TAMBUSAI Proceeding of National Conference on Accounting & Finance Journal of Islamic Accounting and Finance Research JIM (Jurnal Ilmu Manajemen) Jurnal Ilmu Ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Widyagama National Conference on Economics and Business (WNCEB) Journal of Public Accounting (JPA) Journal of Public and Business Accounting Prosidia Widya Saintek Jurnal Inovasi Bisnis Indonesia (JIBI) AKSIOMA : Jurnal Sains Ekonomi dan Edukasi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Gunarianto Gunarianto
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation

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Journal : Journal of Islamic Accounting and Finance Research

 1 
The internal control model of Islamic Boarding School Salafiyah Syafi’iyah Siti Maria Wardayati; Gunarianto Gunarianto; Abd. Mujib
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.13524

Abstract

Purpose - This research aims to find out the typical internal control practices rooted in the Salafiyah Syafi'iyah Sukorejo Islamic Boarding School (SSSIBS) and is offered to be a new model of internal control characterized with the unique values of the Islamic Institution (II).Method - This research uses a qualitative approach. The data are collected through observation, documentation, and interviews. These data collection techniques are carried out in two stages with 18 informants considered having sufficient experience in their departments, and good understanding of the research context.Result - The results found that the main element of the uniqueness of the SSSIBS is the spiritual value that underlies all activities in the II. In the element of spirituality, there are 4 categories, namely 1) the belief and attitude category, 2) practice category, 3) management category, and 4) IBS heritage category. All of these elements are bound as spiritual and become an effective fortress for the II in carrying out all its activities, and are known as Spiritual-based Internal Control.Implication - This research relates to leadership awareness on the importance of internal control to achieve the entity's goals, by constantly evaluating the understanding and implementation, and aligning them with spiritual values that characterize Islamic Institution.Originality - This research is the first study that reveals a new model of internal control in the SSSIBS.
The effect of the level of Islamicity performance index on the financial performance of Islamic banks Gunarianto, Gunarianto; Indra Rajasa, Muhammad Attar; Supriani, Indri
Journal of Islamic Accounting and Finance Research Vol 6, No 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.19941

Abstract

Purpose - This study examines the effects of the Islamicity Performance Index (IPI) on Muamalat Indonesia's financial performance, specifically focusing on its adherence to sharia governance, sharia compliance, and sharia social indicators.Method - The study employs a quantitative methodology, notably utilizing Autoregressive Distributed Lag statistical technique to examine secondary data. The dataset comprises quarterly time series data encompassing the period from the initial quarter of 2013Q1 to the conclusion of 2023Q2.Result - Equitable Distribution Ratio exerts a positive impact on financial performance, while Profit-Sharing Ratio demonstrates a deleterious effect. In contrast, the Zakat Performance Ratio and the comparison between Islamic Income and Non-Islamic Income do not demonstrate statistically significant effects.Implication - These findings emphasize the need to improve the usefulness of IPI in enhancing financial outcomes for Islamic financial institutions by addressing obstacles. The study provides insights into the difficulties faced by Islamic banks when implementing profit-sharing financing methods, while also emphasizing the significant impact of Equitable Distribution Ratios on enhancing financial performance.Originality - This study not only examines a single element of financial ratios, as previous study has done, additionally combines two crucial ratios: ROA and ROE. The use of ARDL) also offers a more detailed elucidation of the correlation between these variables.
The internal control model of Islamic Boarding School Salafiyah Syafi’iyah Wardayati, Siti Maria; Gunarianto, Gunarianto; Mujib, Abd.
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.13524

Abstract

Purpose - This research aims to find out the typical internal control practices rooted in the Salafiyah Syafi'iyah Sukorejo Islamic Boarding School (SSSIBS) and is offered to be a new model of internal control characterized with the unique values of the Islamic Institution (II).Method - This research uses a qualitative approach. The data are collected through observation, documentation, and interviews. These data collection techniques are carried out in two stages with 18 informants considered having sufficient experience in their departments, and good understanding of the research context.Result - The results found that the main element of the uniqueness of the SSSIBS is the spiritual value that underlies all activities in the II. In the element of spirituality, there are 4 categories, namely 1) the belief and attitude category, 2) practice category, 3) management category, and 4) IBS heritage category. All of these elements are bound as spiritual and become an effective fortress for the II in carrying out all its activities, and are known as Spiritual-based Internal Control.Implication - This research relates to leadership awareness on the importance of internal control to achieve the entity's goals, by constantly evaluating the understanding and implementation, and aligning them with spiritual values that characterize Islamic Institution.Originality - This research is the first study that reveals a new model of internal control in the SSSIBS.
The effect of the level of Islamicity performance index on the financial performance of Islamic banks Gunarianto, Gunarianto; Indra Rajasa, Muhammad Attar; Supriani, Indri
Journal of Islamic Accounting and Finance Research Vol. 6 No. 1 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.19941

Abstract

Purpose - This study examines the effects of the Islamicity Performance Index (IPI) on Muamalat Indonesia's financial performance, specifically focusing on its adherence to sharia governance, sharia compliance, and sharia social indicators.Method - The study employs a quantitative methodology, notably utilizing Autoregressive Distributed Lag statistical technique to examine secondary data. The dataset comprises quarterly time series data encompassing the period from the initial quarter of 2013Q1 to the conclusion of 2023Q2.Result - Equitable Distribution Ratio exerts a positive impact on financial performance, while Profit-Sharing Ratio demonstrates a deleterious effect. In contrast, the Zakat Performance Ratio and the comparison between Islamic Income and Non-Islamic Income do not demonstrate statistically significant effects.Implication - These findings emphasize the need to improve the usefulness of IPI in enhancing financial outcomes for Islamic financial institutions by addressing obstacles. The study provides insights into the difficulties faced by Islamic banks when implementing profit-sharing financing methods, while also emphasizing the significant impact of Equitable Distribution Ratios on enhancing financial performance.Originality - This study not only examines a single element of financial ratios, as previous study has done, additionally combines two crucial ratios: ROA and ROE. The use of ARDL) also offers a more detailed elucidation of the correlation between these variables.
Co-Authors . Mulyono Abd. Mujib ADI SANTOSO Adya Hermawati Aisyaroh, Elga Alfiana Alfiana aliyah ramadhani Alvina, Maria Helena Chintya Andika Ralunan Astuti, Novia Istianing Caroline Cecelia Vereira Dewi Rinjani Amalia Dinzanaqa Apsari, Friska Bella Dwi Anggarani Elyasa Ramadhany Endah Puspitosarie Erlangga Dipo Prayugo Fatriana Kadir, Shaifany Hartini Prasetyaning Pawestri Hatini P.P Indra Rajasa, Muhammad Attar Irfan Fatoni Irfan Fatoni Khojanah Hasan Khojanah Hasan, Khojanah Khojanah Khojanah Khojannah Hasan Krisdamayanti Oktavia Lazuardi, Andoni Leksono, Eko Teguh M. Rizki Satria Hutama Mareta Krisdayanti Mas'ud, Muchlis H Michael Oscar De Anthonio Sudi MOCHAMMAD NUR HIDAYAT muchlis mas'ud Mujib, Abd. Mulyono Mulyono Murti, Listyana Era Nasharuddin Mas Ningrum, Safita Nuri Dwina Ariusta Nurul Afriningsih Pawestri, Hartini Prasetyaning Purnomowati, Wiwin Rahayu Puji Suci Rahmatia Rahmatia Rani Diva Ardelia Rohadatul ‘Aisy Atikah Putri Sari, Amanda Meidina Siti Maria Wardayati Sodik Sodik Supriani, Indri SURVIVAL - - Syaiful Muslimin Tohari Tohari Toni Dwi Putra Untung Wahyudi WIWIK PURWANTI Yesus, Maria Yosefa Piris De Zaenudin Zaenudin Zainudin Zainudin