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All Journal Graduasi: Jurnal Bisnis & Ekonomi Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Journal of Accounting Science Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Analisis Bisnis Ekonomi EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Islamic Accounting and Finance Research Indicators : Journal of Economic and Business AKTUAL Journal of Islamic Economics and Business Studies (JIEBS) Jurnal Analisis Bisnis Ekonomi
Fika Azmi
Program Studi Akuntansi STIE Bank BPD Jateng
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

 1 
SHARIA COMPLIANCE, SHARIA GOVERNANCE, AND ENVIRONMENTAL ACCOUNTING SEBAGAI PERTANGGUNGJAWABAN LEMBAGA AMIL ZAKAT DI INDONESIA Fika Azmi; Ardian Widiarto; Nugroho Heri Pramono
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 2 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1499.006 KB) | DOI: 10.32493/JABI.v2i2.y2019.p262-273

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sikap dan kepercayaan akuntan sert manajer terhadap minat dalam mengungkapkan sharia compliance, sharia governace, dan environmental accounting. Sampel yang digunakan dalam penelitian ini adalah 30 data pengamatan pada akuntan dan manajer lembaga amil zakat yang ada di Indonesia. Teknik pengambilan sampel yang digunakan adalah dengan menggunakan simple random sampling. Hasil penelitian menunjukkan bahwa secara simultan variabel sikap dan kepercayaan akuntan serta manajer berpengaruh terhadap minat dalam mengungkapkan sharia compliance, sharia governace, dan environmental accounting. Sedangkan secara parsial sikap dan kepercayaan tidak berpengaruh terhadap minat akuntan dan manajer dalam mengungkapkan sharia compliance, sharia governace, dan environmental accounting.
Tingkat Kesehatan Bank Syariah di Indonesia Pramono, Nugroho Heri; Azmi, Fika
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i1.y2023.p108-124

Abstract

This study aims to empirically prove the influence of the Sharia Supervisory Board (DPS), the decision to go public, and the level of corruption on the soundness level of Islamic banks in Indonesia. The research method used is a quantitative method using secondary data. The population in this study are Islamic Commercial Banks registered at the OJK for the 2018-2020 period, totaling 12 Islamic banks. The sampling technique used was purposive sampling, and 36 observations were obtained. The data analysis method used was multiple linear regression analysis which was processed using SPSS 25. Based on the results of the study, DPS proxied by DPS education had a negative effect on the soundness level of Islamic banks proxied by NPF. However, DPS also has a positive effect on the soundness level of Islamic banks which is proxied by CAR. The results of other studies indicate that the go public policy has no effect on the soundness level of Islamic banks proxied by NPF but has a positive effect on the soundness level of Islamic banks proxied by CAR. In addition, the level of corruption has no effect on the soundness of Islamic banks, either proxied by NPF or CAR.
Co-Authors Albertha Daisy Arya Palupi Ardian Widiarto Mirasanti Wahyuni Mirasanti Wahyuni, Mirasanti Mokhammad Fahmi Sidiq Nugroho Heri Pramono Pratomo Cahyo Kurniawan Ramadhani, Linda Silvia, Bella Sofiana Istinfarani Sri Imaningati Tri Wiragil Kosasih Ujang Sumarwan