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All Journal Jurnal Bisnis Terapan Jurnal Riset Akuntansi Aksioma Jurnal Ekonomi dan Bisnis Jurnal Riset Mahasiswa Akuntansi Indonesian Journal of Social Sciences and Humanities
Nina Karina Karim
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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KEPEMILIKAN ULTIMAT, TINGKAT RISIKO, EFISIENSI DAN KINERJA PADA INDUSTRI PERBANKAN SYARIAH DI INDONESIA Indria Puspitasari Lenap; Nina Karina Karim; Elin Erlina Sasanti
Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i2.41

Abstract

The aim of this paper is to define ultimate ownership and empirically verified the differences of risk rate, efficiency and performance on Shari’ah Banking Industry with ultimate ownership held by Indonesian national governmental banks, local governmental banks, block shareholding private insititutions, concentrated private banks, mixed foreign and domestic banks, foreign banks and family banks. This research object is Shari’ah Banks were listed in Indonesian Stock Exchange in the year of 2015-2017, with 36 observation unit. The data shown that the concentrated private and foreign banks, mixed foreign and domestic banks and family banks as ultimate ownership hold 75% ownership, whereas Indonesian national governmental banks and local governmental banks only have 25% ownership. This finding according to Claessens et al. (2000), Siregar (2008), Abbas et al. (2009), Surifah (2011), Chalid (2013), Susilowati and Sanjaya (2015), Lingmin (2016), Novado and Hartomo (2017). Conversely with Faccio and Lang (2002). Using statistical analysis Kruskal Wallis Test, We found the differences in risk rate (measured by FDR and CAR), efficiency (measured by NIM) and performance (measured by ROE). Based on risk rate, efficiency and general banking performance. The best banks performance are concentrated private banks. The determine of these results were strict supervision by shareholders, maanger competency, company reputation and large flow of funds. Otherwise, local governmental banks are the worst. We identify the determine of these results were the lack of supervision from government as a shareholders, incompetent management, less of inovation and promotion and low of aggressiveness to attract the customer. Keywords : Shari’ah Banks, Ultimate Ownership, Risk Rate, Efficiency, Performance.
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA ZAKAT BERBASIS WEBSITE PADA LEMBAGA PENGELOLA ZAKAT DI INDONESIA Nina Karina Karim; Elin Erlina Sasanti; Indria Puspitasari Lenap; Nungki Kartikasari
Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i2.74

Abstract

This study aims to analyze the transparency and accountability of zakat fund management based on website of zakat institutions in Indonesia. The type of research employed was a descriptive research with content analysis method. By adopting a non probabilty sample with purposive sample technique. Population in this reasearch are all national zakat institutions which listed on Directorate General of Tax in the year of 2019. Based on thecriteria, we obtained 10 sample of zakat institutions. The research showed that none of these zakat institutions which have full disclosure of financial statement based on Accounting Standard no. 109 and amil governance by website and there was only Baznas had the highest level of disclosure. Whilst, by 9 of privat zakat institutions, there were 5 institutions have more than 60% disclosure and the rest (3 institutions) were under 50%. This finding indicates that publication level of financial and non financial information in zakat institutions by using the internet is low. The lack of website disclosure can caused by regulation factor which is not requires the zakat institutions to disclose their financial statement and amil governance performance by using internet.
Co-Authors Animah Animah Devina Nasywa Kusuma Elin Erlina Sasanti Eni Indriani Herlina Pusparini I Gede Wiradharma I Nyoman Agus Martana Lenap, Indria Puspitasari Muhammad Ali Fikri Nungki Kartikasari Nurul Rizkiaeni Ganevia Robith Hudaya Robith Hudaya Siti Atikah Siti Atikah W Widyastuti Widyastuti Widyastuti Yusli Mariadi