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All Journal Jurnal Al-Qardh Muqtasid: Jurnal Ekonomi dan Perbankan Syariah At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Iqtisaduna Hunafa: Jurnal Studia Islamika
Indriyana Puspitosari
IAIN SURAKARTA
Religion Humanities Economics, Econometrics & Finance Social Sciences

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WHISTLEBLOWING INTENTION DITINJAU DARI JENIS KELAMIN DAN UMUR Indriyana Puspitosari
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 5, No 2 (2019): DESEMBER 2019
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v5i2.1914

Abstract

AbstractBefore someone does whistleblowing, the intention first appears. This study aims to examine whether there are differences in intention to report fraud in terms of gender and age. The respondents of this study were BPK RI auditors from Central Java, with a total sample of 74. The gender variable was divided into two, male and female, while the age variable was divided into under 40 years and over 40 years. The test results show that there are significant differences between males and females regarding their intention to do whistleblowing. The second result is that there is no significant difference between the intention of young auditors and old auditors to conduct whistleblowing. Keywords: Whistleblowing intention, Gender, Age   AbstrakSebelum seseorang melakukan whistleblowing, niat terlebih dahulu muncul. Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan niat untuk melaporkan kecurangan dilihat dari jenis kelamin dan usia. Responden penelitian ini adalah para auditor BPK RI perwakilan Jawa Tengah dengan jumlah sampel sebanyak 74. Variabel Jenis kelamin dibagi menjadi dua yaitu laki-laki dan perempuan, sedangkan variabel usia dibagi menjadi di bawah usia 40 tahun dan di atas usia 40 tahun. Hasil pengujian menunjukkan bahwa terdapat perbedaan yang signifikan antara laki-laki dan perempuan mengenai niat mereka untuk melakukan whistleblowing. Hasil yang kedua yaitu tidak terdapat perbedaan yang signifikan antara keinginan auditor yang berusia muda dan auditor yang berusia tua untuk melakukan whistleblowing. Kata Kunci: Whistleblowing intention, Jenis Kelamin, Umur 
TINGKAT RELEVANSI DAN FAITHFUL REPRESENTATION LAPORAN KEUANGAN PERBANKAN SYARIAH DI INDONESIA indriyana puspitosari
AL-QARDH Vol 4, No 2 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.619 KB) | DOI: 10.23971/jaq.v4i2.1569

Abstract

According to PSAK there are two fundamental qualitative characteristics in financial statements, namely relevant and faithful representation. The use of accounting standards is expected to improve the quality of financial statements. This study aims to look at the level of relevance and faithful representation of financial statements at Islamic Commercial Banks in Indonesia in the period 2013-2017. The sample in this study is 11 Islamic Banks. The level of relevance is measured by the absolute predictive value while the proxy of faithful representation is by using the absolute value of the discretionary accrual. The results of this study are that there is phenomenon trade-off where when the level of relevance of a bank is high, the value of faithful representation is lower among other islamic banks.
Modal Intelektual dan Kinerja Keuangan dengan Menggunakan Islamicity Performance Index pada Umum Syariah Indriyana Puspitosari
Hunafa: Jurnal Studia Islamika Vol 13 No 2 (2016): EKONOMI ISLAM
Publisher : State Institute of Islamic Studies (IAIN) Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.133 KB) | DOI: 10.24239/jsi.v13i2.439.248-270

Abstract

The aim of this study is to find the evidence about correlation between intellectual capital and financial performance because of the orientation changing about corporate assets from the tangible asset become intellectual capital. This study uses 9 shariah banking in Indonesia as the sample in period 2011-2014. The intellectual capital variable gauge by modified Pulics model for Islamic banking with three komponen iB-VACA, iB-VAHU and iB-STVA. Profit sharing ratio, zakat performance ratio and Islamic income vs non Islamis income are the proxy of Financiel performance. This study used Pearson Corelation analysis as tools to analyze this corelation. The study finding that between intellectual capotal component and islamicity Performance Index indicatore have the different strength and direction correlation
The Islamicity of Sharia Rural Banks in Indonesia Imanda Firmantyas Putri Pertiwi; Indriyana Puspitosari; Fitri Laela Wijayati
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2019): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v10i2.124-138

Abstract

AbstractThis paper is aimed to evaluate the Islamic Performance of Sharia Rural Banks (SRBs) in Indonesia by using the Islamicity Performance Index (IPI). The data are taken from SRBs from 2014 to 2016 (those include PF and Profit), as well the liquidation of SRBs in those years. The sample is taken by using a purposive sampling technique. Then, there are 82 SRBs samples and observing 246 pcs data. The data are obtained by evaluating their financial reports through the websites of Central Bank of Indonesia or Financial Services Authority (Otoritas Jasa Keuangan-OJK) as well as the SRBs websites. The data are analyzed by non-statistic quantitative and descriptive qualitative techniques. The results are gained from each indicator of their average Islamic Performance Index. The result shows that the Islamic Performance Index of Sharia Rural Banks is unsatisfied. Henceforth, this study has several limitations that may be observed in the next research. Moreover, this research excludes the welfare indicators of the director-employee and AAOIFI index.Penelitian ini bertujuan untuk menilai kinerja keislaman (Islamicity) Bank Perkreditan Rakyat Syariah (BPRS) di Indonesia. Penelitian ini menggunakan sampel BPRS di Indonesia dari tahun 2014 hingga 2016, dengan menggunakan teknik purposive sampling. Sampel akhir yang diperoleh adalah 82 SRB sehingga data yang diamati adalah 246 pcs data. Data diperoleh dengan mengakses laporan keuangan mereka melalui situs web Bank Sentral Indonesia atau Otoritas Jasa Keuangan (OJK) serta situs web masing-masing BPRS. Penelitian ini dianalisa dengan menggunakan teknik kuantitatif non-statistik dan deskriptif kualitatif. Hasil penelitian menemukan bahwa kinerja bank syariah berdasarkan Indeks kinerja keislaman adalah “tidak memuaskan”. Bagaimanapun, penelitian ini memiliki beberapa batasan yang dapat diperoleh melalui penelitian selanjutnya. Penelitian ini tidak termasuk indikator kesejahteraan direktur-karyawan dan indeks AAOIFI. 
WHITLEBLOWING INTENTION SEBAGAI BAGIAN DARI ETIKA ISLAM DITINJAU DARI INTENSITAS MORAL, ORIENTASI ETIKA RELATIVISME DAN RELIGIUSITAS Indriyana Puspitosari
Jurnal Iqtisaduna Vol 5 No 2 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v5i2.10701

Abstract

Wrongdoing can occur in every organization. When an individual knows the wrongdoing, there is an option for the individual to leave it or report it. The individual's intention to report a wrongdoing can be influenced by factors related to themself, organization and environment.The purpose of this study is to examine the factors in their intention to report violations which consist of ethical orientation factors of relativism, moral intensity and religiosity. The object in this study is IAIN Surakarta Accounting students.The results of this study indicate that the variables of ethical orientation and religiousity have a significant influence on the intention to report wrongdoing. While the moral intensity variable does not affect the whistleblowing intentions.
Co-Authors Fitri Laela Wijayati Imanda Firmantyas Putri Pertiwi