Articles
<![CDATA[THE OBSTACLE FACTORS OF MUSHARAKAH AND MUDHARABAH APPLICATION IN PAKISTAN ]]>
<![CDATA[Khan, Muhammad Arsalan]]>;
<![CDATA[Siswantoro, Dodik]]>;
<![CDATA[Rahman, Abid Ur]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 17, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[Islamic Banking is based on the Islamic financial system. It is a banking system whose fundamental rules and regulations are established on Shariah laws i.e., Islamic jurisprudence originated from the Quran and Sunnah of the Prophet Muhammad peace be upon him. Its functions must comply with Shariah rules and must not violate any Shariah principle. The Islamic finance system is based on Profit-loss sharing financing namely, Musharakah and Mudharabah but there are numerous issues and challenges faced by Islamic bank during the implementation of Musharakah and Mudharabah financing contracts. The various paper has been revealed some of the internal and external factors in this context, but the study is still unexplored in Pakistan. This paper aims to highlight those obstacles factors that affect the application of Musharakah and Mudharabah financing by Islamic Banks in Pakistan. This paper is based on the critical analysis of the related literature on the concepts of Profit-loss sharing based financing by Islamic Banks. The finding suggests 4 (four) main factors which hinder the application of Musharakah and Mudharabah by Islamic bank in Pakistan namely high risk, lack of awareness, Regulatory constraint and Low rate of return. Finally, this paper concludes by making recommendations that may be adopted by Islamic banks and regulators to facilitate the promotion of Musharakah and Mudharabah Financing.]]>
<![CDATA[SHOULD ISLAMIC ACCOUNTING STANDARD FOLLOW TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)? A LESSON FROM MALAYSIA ]]>
<![CDATA[Dodik Siswantoro]]>;
<![CDATA[Shahul Hameed Mohamed Ibrahim]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 13 No. 1 (2013): April ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v13i1.1736
<![CDATA[It has been clearly shown that financing based Islamic teaching has inherentcharacteristics as well as its accounting. For that reason, it may not be so easy to convert Islamic accounting standard into International Financial Reporting Standard (IFRS) as it may violate some basic principles of Islamic teaching.Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) still commits to have different accounting standard as it is based on the fiqh (maxims). Furthermore, some countries adopt directly or indirectly the concept in IFRS, for example, in Malaysia. This paper tries to show some evidences on accounting standard which does not have a strong foundation of Islamic teaching would like probably to change by its milieu, especially in the IFRS convergence trend. This is because Islamic accounting standard itself merely based on “the convention” of the so called Islamic scholars.]]>
<![CDATA[Anti Fraud Strategy Evaluation in Bank XYZ ]]>
<![CDATA[Andri Satria Himawan]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 9 No 6 (2023): Jurnal Ilmiah Wahana Pendidikan ]]>
Publisher : <![CDATA[Peneliti.net ]]>
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DOI: 10.5281/zenodo.7769801
<![CDATA[Fraud that occurred in Indonesia in 2019 reached a total of 239 cases with a total loss of IDR873.43 billion, in which the average loss per case was IDR7.24 billion. Bank as a company engaged in the financial services sector has a high risk of fraud and need an adequate internal controls to manage fraud risk. Regulation No. 39/POJK.03/2019 concerning the implementation of an anti-fraud strategy at commercial banks which contains 4 pillars in controlling fraud risk. Fraud incidents at Bank XYZ over the last 5 years tend to increase and potentially have a negative impact on its reputation and operational activities. Due to these incidents, this research will focus on evaluating the implementation of anti-fraud strategies as well as in-depth evaluating effectiveness of the implementation that have not been maximized. This research conducted in qualitative methods and took a case study approach with data collection methods through both document studies and interviews, whilst the analysis adopted criteria according to applicable OJK regulations. The implementation of the anti-fraud strategy at Bank XYZ has met the specified criteria, nonetheless the monitoring, evaluation and follow-up pillars have not been implemented according to the criteria, so these pillars have not been effective.]]>
<![CDATA[Evaluasi Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Satuan Kerja X ]]>
<![CDATA[Riszka Indriani]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1656
<![CDATA[This study was performed to evaluate the implementation of Government Internal Control System (SPIP) at Government Institution X and develop suggestions for internal control flaws. The results of the 2020 Supreme Audit Agency (BPK) examination showed that of the 11 findings obtained, 9 were findings of deficiencies in the internal control system. This reflects that the internal control conditions in this working unit are still not optimal. Furthermore, there were repeated findings in the implementation of assistance distribution which is a national priority program. This has the potential to hamper the attainment of the national priority program objectives and hinder the equitable distribution of education in Indonesia. Government Institution X is an institution that manages many national priority programs, so it is important for this institution to improve internal control to maintain accountability and minimize findings related to aid distribution. This research is qualitative research and uses a case study strategy. Data were obtained through documentation, interviews, and observations. The results of this study show that SPIP at Government Institution X has been running well, but still needs improvement in several aspects. Strengthening is still needed in the internal control monitoring element where the evaluation results have not been fully followed up, so the improvement process is hampered.]]>
<![CDATA[Critical Success Factors Manajemen Risiko di Lembaga Pengelola Bantuan Sosial: Manajemen Risiko ]]>
<![CDATA[A Muh Fadhil Wiguna]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1682
<![CDATA[Risk management is an important thing to know, not only in the profit-oriented for private sector, but also in government and non-profit-based social institutions. Previous research has shown evidence of problems where social institutions have not yet implemented risk management while several regulatory references have been made available to improve risk management implementation. The purpose of this study is to determine the implementation of risk management and critical success factors in social management institutions. This study uses a qualitative research method with a case study approach to institutions that manage earthquake social assistance in Central Sulawesi Province in 2018. Data collection was carried out by researchers using field study methods and literature. Secondary data was obtained from internal documents, laws and regulations related to the implementation of risk management on the object of research, while primary data was collected through interviews with informants and then reduced to draw conclusions. The results of the analysis show that the object of the research has implemented risk management. Based on observations through interviews conducted with 5 (five) implementers in each institution, it shows that of the 7 (seven) critical success factors, Education and Training are critical factors in the implementation of risk management in Social Assistance Management Institutions. Strengthening the understanding of risk management for implementers can assist institutions in managing risk management better. This research is expected to provide understanding to social assistance management institutions so that risk management can be applied to prevent possible risks that may occur.]]>
<![CDATA[Evaluasi Atas Implementasi Pernyataan Standar Akuntansi Pemerintahan Nomor 13 Pada BLUD Puskesmas Kawasan Terpencil ]]>
<![CDATA[Wijoseno Lelono]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 4 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i4.29515
<![CDATA[Purpose: This study aims to evaluate the suitability of accounting and presentation of BLUD Puskesmas Financial Statements with the Statement of Government Accounting Standards Number 13, and identify the role of financial guidance carried out by the Health Office and the Regional Financial Management Officer (PPKD). Methodology/approach: This research was conducted at BLUD Puskesmas X, with a qualitative method through a case study approach. The data collection methods adopted in this study include document analysis and interviews Findings: The results showed that the condition of the presentation of the Financial Statements of BLUD Puskesmas X was not fully in accordance with PSAP 13, and the implementation of accounting was not fully in accordance with SE Director General of Bina Keuda No. 981/4092/KEUD, namely without making journals, posting to the General Ledger, and preparing the Balance Sheet. In terms of guidance, the Health Office has provided various coaching activities related to the preparation of Financial Statements, while PPKD has not provided intensive guidance and is more directed at reconciling financial data between BPKAD and BLUD Puskesmas X. Practical and Theoretical contribution/Originality: This research is expected to provide suggestions and insights for BLUD Puskesmas management regarding aspects of the Financial Statement preparation process that require improvement, as well as contributing information for further research related to the development of Accounting, especially the implementation of Public Sector Accounting Standards Research Limitation: The interview process was conducted via online media and telephone due to geographical location considerations, namely BLUD Puskesmas X is located relatively far from the capital city of District AAA, about 295 KM with inland road access conditions on Borneo Island.]]>
<![CDATA[Evaluasi Pelaksanaan Akuntabilitas Pada Yayasan XYZ ]]>
<![CDATA[Jessica Vianto]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v7i1.30294
<![CDATA[Purpose: This study aims to evaluate the practice of accountability at the XYZ Foundation. XYZ Foundation is a non-profit organization that is still developing so it needs stakeholder support to achieve the vision and mission of the organization. In getting this support, the XYZ Foundation needs to carry out accountability to gain public support. Methodology/approach: This study evaluates financial accountability based on ISAK 35 and evaluates performance accountability based on financial ratios. Researchers also conducted a comparative analysis to get the best practices from similar organizations. The research method used is descriptive qualitative with a case study approach and researchers collect primary and secondary data through interviews, documentation and collect digital documentation published by XYZ Foundation through social media and official websites. Findings: The results showed that accountability has not been performed optimally by XYZ Foundation. Through comparative analysis, XYZ Foundation can identify best practices from similar organizations. Practical and Theoretical contribution/Originality: This research evaluates accountability practices with the approach of performance and financial indicators of XYZ Foundation and conducts a comparative analysis with similar organizations. Research Limitation: This research was only conducted on one entity, namely the XYZ Foundation with the period 2020-2022.]]>
<![CDATA[Evaluasi Pelaksanaan Reviu Pengadaan Barang/Jasa Penanganan COVID-19 Oleh APIP Kabupaten X ]]>
<![CDATA[Anggia Rizki Nurpratiwi]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v11i3.53225
<![CDATA[Pengadaan Barang/Jasa (PBJ) dalam rangka penanganan pandemi COVID-19 memerlukan mekanisme pengadaan yang cepat dan tepat. Namun, tetap harus selaras dengan prinsip efektif, efisien, dan akuntabel sehingga perlu dilakukannya pendampingan dan pengawasan oleh APIP. Berdasarkan ketentuan yang berlaku, APIP melaksanakan Reviu atas PBJ saat penanganan COVD-19. Penelitian ini bertujuan untuk mengevaluasi kesesuaian pelaksanaan reviu atas PBJ penanganan COVID-19 dengan Surat Edaran BPKP Nomor SE-6/K/D2/2020 dan mengevaluasi optimalisasi pelaksanaan reviu atas PBJ penanganan COVID-19 berdasarkan Peraturan Deputi Kepala BPKP Bidang PPKD Nomor 11 Tahun 2020. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus. Data yang digunakan adalah data primer dan data sekunder dengan instrumen pengumpulan data berupa studi dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa pelaksanaan reviu yang dilakukan sesuai dengan kriteria atau prosedur yang ditentukan dapat berpengaruh baik terhadap efektivitas proses PBJ penanganan COVID-19, walaupun metode PBJ penanganan COVID-19 menggunakan peraturan dan situasi yang berbeda.]]>
<![CDATA[Evaluasi Sistem Pengendalian Internal atas Pertanggungjawaban Bantuan Pemerintah pada Badan X ]]>
<![CDATA[Sary Hendryani]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i2.2178
<![CDATA[Sistem pengendalian internal berperan dalam meningkatkan kinerja, transparansi, dan akuntabilitas pengelolaan keuangan negara. Salah satu tujuan penyaluran bantuan pemerintah yaitu untuk memperluas akses dan meningkatkan kualitas pendidikan di Indonesia. Untuk itu pengelolaan bantuan pemerintah harus dilaksanakan dengan efektif, efisien, transparan, dan akuntabel, dalam rangka mendukung perluasan akses dan peningkatan kualitas pendidikan di Indonesia. Adanya temuan Badan Pemeriksa Keuangan terkait pertanggungjawaban bantuan pemerintah, mengindikasikan terdapat permasalahan pada sistem pengendalian internal. Penelitian ini bertujuan untuk mengevaluasi penyebab kurang optimalnya penerapan sistem pengendalian internal dalam pertanggungjawaban bantuan pemerintah, dan diharapkan penelitian ini dapat menghasilkan implikasi dalam rangka meningkatkan sistem pengendalian internal. Objek penelitian ini yaitu Badan X yang merupakan badan independen pemerintah yang bertugas melakukan penilaian satuan pendidikan di tiga puluh empat provinsi. Penelitian ini dilakukan dengan metode kualitatif, menggunakan pendekatan studi kasus. Data yang digunakan terdiri dari data primer dan data sekunder. Data primer diperoleh dari wawancara semi struktur, terhadap informan yang memiliki latar belakang dan pengalaman terkait pertanggungjawaban bantuan pemerintah pada Badan X. Data sekunder diperoleh dari analisis dokumen. Hasil penelitian menunjukkan bahwa terdapat risiko yang terjadi karena penetapan kebijakan yang tidak sesuai peraturan mendasarnya dan risiko akibat penetapan peraturan baru. Rekomendasi yang diberikan yaitu mengefektifkan dan melibatkan peran Satuan Pengawasan Internal dalam pengawasan kebijakan.]]>
<![CDATA[Incentive Zakat Agency Mechanism, a Comparison between Indonesia and Malaysia ]]>
<![CDATA[Dodik Siswantoro]]>;
<![CDATA[Nurzaman, Mohammad Soleh]]>;
<![CDATA[Abdul Ghafar Ismail]]>;
<![CDATA[Agus Munandar]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) Vol 5 No 1 (2021): Volume 5 Nomor 1 Tahun 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan ]]>
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DOI: 10.28918/ijibec.v5i1.3067
<![CDATA[the objective of the research is to compare the incentive zakat agency mechanism between Indonesia and Malaysia. In Indonesia, private institutions are permitted to collect zakat and have the agency to support zakat collection, while in Malaysia only state institution collects zakat. To enhance zakat fund collectability, they need agencies located in specific institutions. However, both countries share a similar mechanism of incentive zakat agency allocation. The method of the research is based on a qualitative study. Some respondents are questioned and interviewed on a specific topic of incentive zakat agency mechanism. The result shows that the agency mechanism in private zakat institutions in Indonesia is more flexible than Malaysia. The agency is authorized to get zakat allocation to be disbursed to surrounding zakat recipients and develop the allocation report. On the other hand, a zakat rebate can be a supporting factor for Muslims to pay zakat more in Malaysia than in Indonesia.]]>
