Articles
<![CDATA[PEMETAAN PENELITIAN KINERJA BANK SYARIAH DENGAN MENGGUNAKAN INFORMASI KEUANGAN ]]>
<![CDATA[Yuliana, Rita]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Abstrak: Pemetaan Penelitian Kinerja Bank Syariah dengan Menggunakan Informasi Keuangan. Artikel ini membahas pemetaan penelitian mengenai penilaian kinerja bank syariah dengan menggunakan informasi keuangan. Pemetaan tersebut bertujuan mengidentifikasi peluang penelitian mendatang terkait dengan dunia perbankan syariah di Indonesia. Hasil pemetaan menunjukkan bahwa terdapat dua kategori informasi keuangan yaitu infomasi umum dan khusus. Penggunaan informasi khusus untuk mengukur kinerja bank syariah masih relatif terbatas dan hal itu merupakan peluang bagi peneliti berikutnya. Selain itu, isu penelitian seputar bank syariah masih jauh tertinggal dibandingkan dengan isu penelitian pada bank konvensional. Namun demikian, isu tersebut ternyata relevan dengan fenomena perbankan syariah di Indonesia dan oleh karena itu semakin memperkaya ide penelitian berikutnya.Abstract: The Mapping of Financial Information-Based Syariah Bank Performance Research. This article discusses the mapping of research on performance evaluation of Islamic banking by using financial information. The purpose of the mapping is to identify opportunities for future research related to Islamic banking in Indonesia. Mapping results indicate that there are two categories of financial information that is general information and specific. The use of specific information to measure the performance of Islamic banking is still relatively limited and it is an opportunity for the next researcher. In addition, research issues surrounding the Islamic banking are still far behind the research issues in conventional banks. Nevertheless, the issue turns out to be relevant to the phenomena of Islamic banking in Indonesia and therefore enrich subsequent research ideas.]]>
<![CDATA[PEMETAAN PENELITIAN KINERJA BANK SYARIAH DENGAN MENGGUNAKAN INFORMASI KEUANGAN ]]>
<![CDATA[Yuliana, Rita]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2014.04.5004
<![CDATA[Abstrak: Pemetaan Penelitian Kinerja Bank Syariah dengan Menggunakan Informasi Keuangan. Artikel ini membahas pemetaan penelitian mengenai penilaian kinerja bank syariah dengan menggunakan informasi keuangan. Pemetaan tersebut bertujuan mengidentifikasi peluang penelitian mendatang terkait dengan dunia perbankan syariah di Indonesia. Hasil pemetaan menunjukkan bahwa terdapat dua kategori informasi keuangan yaitu infomasi umum dan khusus. Penggunaan informasi khusus untuk mengukur kinerja bank syariah masih relatif terbatas dan hal itu merupakan peluang bagi peneliti berikutnya. Selain itu, isu penelitian seputar bank syariah masih jauh tertinggal dibandingkan dengan isu penelitian pada bank konvensional. Namun demikian, isu tersebut ternyata relevan dengan fenomena perbankan syariah di Indonesia dan oleh karena itu semakin memperkaya ide penelitian berikutnya.Abstract: The Mapping of Financial Information-Based Syariah Bank Performance Research. This article discusses the mapping of research on performance evaluation of Islamic banking by using financial information. The purpose of the mapping is to identify opportunities for future research related to Islamic banking in Indonesia. Mapping results indicate that there are two categories of financial information that is general information and specific. The use of specific information to measure the performance of Islamic banking is still relatively limited and it is an opportunity for the next researcher. In addition, research issues surrounding the Islamic banking are still far behind the research issues in conventional banks. Nevertheless, the issue turns out to be relevant to the phenomena of Islamic banking in Indonesia and therefore enrich subsequent research ideas.]]>
<![CDATA[TOPIK PENELITIAN TERKINI SEPUTAR PASAR MODAL SYARIAH ]]>
<![CDATA[Yuliana, Rita]]>
<![CDATA[ InFestasi Vol 15, No 1 (2019): JUNI ]]>
Publisher : <![CDATA[University of Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v15i1.5486
<![CDATA[This article aims to present recent issues from research topics regarding Islamic capital market. This presentation accompanied with explanation regarding condition and development of Islamic capital market in Indonesia. It is essential to provide understanding that Islamic capital market research can be done as the data needed is adequate and easy to obtain. This article use reference from reputable international journals, while journal from Indonesia can’t be included since the limitation of reputable journal that discuss about Islamic capital market. Result from this article can be used to provide contribution in theory, practice, and policy.]]>
<![CDATA[ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL: PERSPEKTIF KONTRIBUSI AKTIVA BERSIH OPERASI ]]>
<![CDATA[Fitriyah, Lailatul]]>;
<![CDATA[Yuliana, Rita]]>
<![CDATA[ Jurnal Akuntansi, Audit, dan Aset Vol 2 No 1 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Cenderawasih ]]>
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DOI: 10.52062/jurnal_aaa.v2i1.26
<![CDATA[This research is used to measure the comparison of the financial performance of Islamic banks andconventional banks in general and specifically. The objects used in this research are all Islamic Banks(BI) and Conventional Banks (BC) in Indonesia for the period 2013-2017. Research variables use theReturn on Investment (ROI) ratio to measure financial performance in general and the Return NetOperating Asset ratio (RNOA) to measure financial performance specifically. The test equipment usedwas the average difference test (Independent Sample T-test). The results of this study indicate that theROI ratio of Islamic banks is superior to conventional banks. Whereas in the RNOA ratio, conventionalbanks are superior to Islamic banks.]]>
<![CDATA[MUHASABAH BANK SYARIAH DALAM PENERAPAN PRINSIP BAGI HASIL ]]>
<![CDATA[Rita Yuliana]]>
<![CDATA[ Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 1 No 1 (2013): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam ]]>
Publisher : <![CDATA[Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI) ]]>
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DOI: 10.34202/imanensi.1.1.2013.51-61
<![CDATA[Bank syariah telah tumbuh dengan cepat. Namun demikian, perkembangan tersebut rupanya tidak diiringi dengan kepatuhan pada prinsip syariah yaitu penerapan prinsip bagi hasil. Padahal, prinsip bagi hasil merupakan salah satu pembeda utama antara bank syariah dan bank konvensional. Untuk itu, perlu berbagai upaya untuk mengembalikan bank syariah ke “jalur yang benar” supaya apa yang sudah dicapai oleh bank syariah tidak semata berdimensi duniawi, secara ukhrawi. Upaya tersebut dipilah menjadi dua, yaitu dari internal dan dari eksternal yang meliputi pemerintah, masyarakat, akademisi, dan alim ulama.]]>
<![CDATA[Adopsi IFRS dan Pengaruhnya Terhadap Manajemen Laba Akrual dan Manajemen Laba Riil Pada Perusahaan Manufaktur Di Bursa Efek Indonesia ]]>
<![CDATA[- Ismawati]]>;
<![CDATA[Rita Yuliana]]>;
<![CDATA[Yuni Rimawati]]>
<![CDATA[ InFestasi Vol 14, No 1 (2018): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v14i1.4261
<![CDATA[This study aims to provide empirical evidence on adoption of IFRS and the effect toaccrual earnings management and real earnings management. This study usedmanufacturing firm data which is listing on Indonesia StockExchange in 2010-2013 and there are 63 firm used as sample. This study usedsecondary data. 2010 and 2011’s financial statement used to test descriptivestatistic at the beginning stage adoption of IFRS. 2012 and 2013’s financialstatement used to test descriptive statistic at the advance stage adoption of IFRS.The technique of data analysis in this study using multiple linear regressionanalysis. The result of this study find empirical evidence that IFRS adoption has negativeinfluence to accrual earnings management. This finding confirmation the result of descriptive statistic that accruals earnings management stage descend at the advance stage adoption of IFRS compared to the beginning stage adoption of IFRS.IFRS adoption doesn’t have influence to real earnings management through proxyas operation cash flow, production cost, and descretioner cost after firm adoptedIFRS at the beginning stage and also at the advance stage adoption of IFRS.]]>
<![CDATA[ETIKA PROFESI AUDITOR: BEKERJA DENGAN HATI NURANI ]]>
<![CDATA[Rita Yuliana]]>
<![CDATA[ InFestasi Vol 5, No 2 (2009): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v5i2.1158
<![CDATA[Akuntan adalah profesi yang keberadaannya sangatlahdibutuhkan oleh masyarakat yaitu sebagai jembatan antara penyediainformasi dengan dan yang membutuhkan informasi. Dalampraktiknya, akuntan menghadapi berbagai dilema yang berkaitandengan bagaimana seharusnya ia berperilaku. Tak jarang hal tersebut,bagi sebagian dari mereka justru menjerumuskan ke dalam praktik-praktik yang tidak etis. Di sisi lain, keberadaan etika juga pentingguna mendukung profesionalisme akuntan.Menghadapi hal tersebut, Ikatan Akuntan Indonesia (IAI) sebagailembaga yang mewadahi profesi akuntan, telah merumuskan kodeetik profesi akuntan yang berisi panduan tentang hal-hal yangdiperbolehkan dan yang dilarang sehingga mereka bisa bekerjasecara profesional. Masalahnya, meskipun telah ada kode etik, dalampelaksanaannya masih jauh dari yag diharapkan. Hal ini terbuktidari masih banyaknya kasus-kasus etika yang muncul.Dalam Islam, bekerja merupakan ibadah dan mereka yang bekerjamendapatkan kedudukan yang terhormat di hadapan Allah. Hanyasaja, ada panduan-panduan khusus yang harus dipatuhi supaya apayang dikerjakan tersebut bernilai, dan itu bukanlah hal yang mudah.Untuk itu terdapat sarana yang telah Allah sediakan guna memanduapa-apa yang diperbolehkan (termasuk tindakan etis), yaitu berupahati nurani. Dengan menggunakan hati nurani, akuntan dapatmenjalankan profesinya dengan lebih baik.]]>
<![CDATA[Determinan Bias Boundary dan Bias Pengambilan Keputusan: Perspektif Bounded Rationality Theory ]]>
<![CDATA[Rita Yuliana]]>;
<![CDATA[Hanif Yusuf Seputro]]>;
<![CDATA[Tito IM. Rahman Hakim]]>
<![CDATA[ InFestasi Vol 16, No 1 (2020): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v16i1.6980
<![CDATA[In accounting, decision is an important aspect but prone to bias in its making process. Limitation in decision making that lead to bias is driven by some bound. This study aims to enunciate some bounds and identify bias determinant in decision making process. Literature review is employed to analyze thirty-four articles since 1986 until 2018 from renown journal publisher such as science direct, emerald, Jstor regarding decision making in business field. The results shows that there are 9 bias determinant in decision making process such as task complexity, information presentation format, quality and quantity of information/data, situation/environment, competency, method, experience, personality trait and motivation. This article contribute to body of literature and decision makers by provide gap on decision making on the context of judgment bias and bias determinant that should take in to account before making a decision for better result.]]>
<![CDATA[DAMPAK PENGHAPUSAN PAJAK PERTAMBAHAN NILAI PADA PEMBIAYAAN MURABAHAH TERHADAP KINERJA KEUANGAN BANK SYARIAH ]]>
<![CDATA[Rita Yuliana]]>;
<![CDATA[Nurul Herawati]]>
<![CDATA[ InFestasi Vol 10, No 2 (2014): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v10i2.528
<![CDATA[The objective of this research is to explore the effect of Value-added Tax abolition to murabahah financing of syariah banks which refers to Tax Law No. 42 in 2009 and Finance Minister Regulation No. 251/PMK.011/2010. Using sequential data (2008:12-2012:12), this research tests financial performance: profitability and return on assets (ROA) of syariah banks, before and after the implementation of Tax Law No.42 in 2009 and the Financial Minister Regulation; and compare it to the conventional banks performance. The result suggests that there is a difference between murabahah financing before and after the implementation of the regulation. In addition, the results show that there is profitability difference between those before and after December 2010, but not for the ROA. The comparison of profitability and ROA between syariah and conventional banks shows the difference between the two. The contribution of this research is to show that the Value-added Tax abolition policy has an effect on the syariah banks performance, but not yet aligned with the conventional banks. Hence, The Central Bank effort to align syariah and conventional banks still needs to be improved.]]>
<![CDATA[PRAKTIK PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DI INDONESIA (Studi pada Perusahaan yang Terdaftar di BEI) ]]>
<![CDATA[Rita Yuliana]]>
<![CDATA[ InFestasi Vol 6, No 2 (2010): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v6i2.487
<![CDATA[Corporate social responsibility (CSR) is the recent issue in accounting circumtances. The background of this issue is the willing of the company to be part of their surrounding. The point of this issue, company is participated in developing the wealth of communities surrounding. In fact, the CSR practices in Indonesia is already done. Their annual report shows the practice of CSR in many aspects. The main idea in this research is about the practice of CSR in Indonesian company.The population of this research are all of company listed in Indonesian Stock Exchange. The method of sampling is purposive sampling. There are 94 companies used as research sample. Descriptive statistic is used as statistical method in this research. The research result shows the rate of participation of the companies to disclose their CSR practice is low. It shows, there are only 116 from 342 companies disclose their CSR practice. The proportion of CSR disclosure in annual report is also too low. Company also choose showing the issue about community development, labor wealth, and surrounding. Those issues are choosen by the company in order to promote the company.]]>
