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All Journal Jurnal Reviu Akuntansi dan Keuangan Ahkam: Jurnal Ilmu Syariah Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan IJBE (Integrated Journal of Business and Economics) Jurnal Akuntansi Aktual EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Islamic Accounting and Finance Research Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Locus Penelitian dan Pengabdian Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Eduvest - Journal of Universal Studies Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Noval Adib
Brawijaya University
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences

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Journal : Jurnal Akuntansi Multiparadigma

 1 
Performance Measurement System in Islamic Bank: Some Issues and Considerations Adib, Noval; Khalid, Siti Nabiha Abdul
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (586.175 KB)

Abstract

There are various evidences show that business that complied with Islamic laws, i.e. Islamic business has succeeded. Islamic bank is the most prominent model of Islamic business that is acknowledged widely which could be proven by its existence in many countries, whether in Muslim majority countries or non-Muslim majority countries. As Islamic banks grow rapidly, an issue that needs to be addressed is regarding performance measurement in Islamic bank. However, even though there are many studies on Islamic banking, issues of performance measurement in Islamic bank receive very little attention among researchers. In fact, research on performance measurement in service sector is very rare compared to the manufacturing sector. The purpose of this article is to discuss issues on performance measurement in Islamic bank. As a banking system that based on Islamic tenets, Islamic bank is supposed to have certain unique criteria of performance. Some models of performance measurement commonly used in conventional banks will be analyzed to determine whether they are applicable in Islamic banks. Some issues will be discussed as well regarding the establishment of Islamic performance measurement model that can reflect comprehensive effectiveness that meets Islamic requirement of performance.
DILEMA PENERIMAAN TIME VALUE OF MONEY DALAM PRAKTIK AKUNTANSI SYARIAH Meryana Rizky Ananda; Gugus Irianto; Noval Adib
Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.1.04

Abstract

Abstrak – Dilema Penerimaan Time Value of Money dalam Praktik Akuntansi SyariahTujuan Utama - Penelitian ini berupaya untuk mengeksplorasi makna time value of money (TVM) dalam praktik akuntansi syariah.Metode – Fenomenologi transendental dan ekstensi dengan ayat Alquran digunakan sebagai metodologi. Data diperoleh melalui hasil wawancara mendalam terhadap informan praktisi bank syariah dan pakar akuntansi syariah.Temuan Utama – Penelitian ini menemukan bahwa TVM dimaknai sebagai konsep dan teknis yang tidak diatur dalam rukun murabahah dan bukan merupakan transaksi. Meskipun terdapat beberapa unsur di dalamnya yang bertentangan dengan nilai dalam Alquran, konsep TVM tidak dapat dihukumi haram atau halal. Anuitas juga diyakini lebih mashlahah.Implikasi Teori dan Kebijakan – Penelitian ini memberikan implikasi bahwa konsep TVM sudah tidak perlu diperdebatkan. Selain itu, kerangka akuntansi syariah dapat menerima konsep TVM dan menggunakan formula anuitasnya asalkan tidak merusak substansi dari transaksinya.Kebaruan Penelitian – Penelitian memberikan detil penjelasan bagaimana anuitas-TVM dapat dipraktikkan pada akuntansi syariah. Abstract - Dilemma of Acceptance of Time Value of Money in Shariah Accounting PracticesMain Purpose - This study explores the meaning of the time value of money (TVM) in shariah accounting practices.Method - Transcendental phenomenology and extension with the verses of the Qur'an are used as methods. Shariah bank practitioners and sharia accounting experts are the informants.Main Findings - This study finds that TVM is interpreted as a concept and a technique that is not regulated in “murabahah” pillar. Even though there are contradictions in the values in the Qur'an, the TVM concept can not be labeled haram or halal. Annuities are also believed to be more “mashlahah”.Theory and Practical Implications - This study implies that the concept of TVM does not need to be debated. In addition, the shariah accounting framework can accept the TVM concept as long as it does not damage the substance of the transaction.Novelty - This study provides a detailed explanation of how the TVM-annuity can be practiced in shariah accounting.
PERFORMANCE MEASUREMENT SYSTEM IN ISLAMIC BANK: SOME ISSUES AND CONSIDERATIONS Noval Adib; Siti Nabiha Abdul Khalid
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (586.175 KB) | DOI: 10.18202/jamal.2010.12.7104

Abstract

Abstract. Performance Measurement System in Islamic Bank: Some Issues and Considerations. There are various evidences show that business that complied with Islamic laws, i.e. Islamic business has succeeded. Islamic bank is the most prominent model of Islamic business that is acknowledged widely which could be proven by its existence in many countries, whether in Muslim majority countries or non-Muslim majority countries. As Islamic banks grow rapidly, an issue that needs to be addressed is regarding performance measurement in Islamic bank. However, even though there are many studies on Islamic banking, issues of performance measurement in Islamic bank receive very little attention among researchers. In fact, research on performance measurement in service sector is very rare compared to the manufacturing sector. The purpose of this article is to discuss issues on performance measurement in Islamic bank. As a banking system that based on Islamic tenets, Islamic bank is supposed to have certain unique criteria of performance. Some models of performance measurement commonly used in conventional banks will be analyzed to determine whether they are applicable in Islamic banks. Some issues will be discussed as well regarding the establishment of Islamic performance measurement model that can reflect comprehensive effectiveness that meets Islamic requirement of performance.
Co-Authors A.K. Siti Nabiha Adinugraha, Muhammad Fajri Agus Setiawaty Akbar, Amirza Darojatan Alep Pradipta Abimantrana Ali Djamhuri Amalia, Tiara Rizky Amrullah, M. Mukhlis Anggi, Addina Amalia Aniyatus Shofiyah Anjang Pranata Annisa, Rara Apriani, Karina Arum Prastiwi Bambang Hariadi Bambang Subroto Devi, Dias Shinta Dharmawan, Nyoman Ari Surya Eliwa, Yasser Erfan Muhammad, Erfan Erwin Saraswati Fatmawati, Dian Surya Ayu Gugus Irianto Hanjani, Saufika Hilda Oktaviana Imam Subekti Istigfarin, Wilda Auwalina Iwan Triyuwono Kadek Anom Adiguna Kanan, Reynaldo Kartika Wulandari Kartika Wulandari Khairani, Maulidiya Ummatul Khairul Shaleh Kumalasari, Shaffera Made Sudarma Maria Dias Ika Salama Mentari, Theresia Meryana Rizky Ananda Musthafa, Tatang Fatah Nurulita, Ismi Aulia Oktaviana, Hilda Putri, Primarini raspati, mahardhika Rosidi Salama, Maria Dias Ika Salsabila, Izzah Sari Atmini Sena Rosyadi Yusuf Shaffera Kumalasari Shahbudin, Amirul Shah Md Shofiyah, Aniyatus Siti Aenur Rokhmah Siti Nabiha Abdul Khalid Siti Nabiha Abdul Khalid Situmorang, Adrian Sri Apriyanti Husain Subandi, Hendi Sukoharsono, Eko Ganis Sukoharsono Susanto, Febby Olvyana Syam, Muhammad Agus Tary Pranoura Harsha Unti Ludigdo Unti Ludigdo Virginia Nur Rahmanti Virginia Nur Rahmanti Wilen, Shareen Virginia Willman Fogati Zebua Winda Rein Nimas Tasia yacob, Rachman Yeni Mengkuningtyas Yeni Mengkuningtyas, Yeni