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Corporate Governance Practices and Disclosure of Risk Management Sharia Bank in Asean Wiwik Utami; Lin Oktris; Rini Rini; Nur Wachidah Yulianti
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 13, No 1 (2021)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Abstract. The risks faced by Islamic banks are similar to conventional banks. Therefore, Sharia Banks must also carry out risk management disclosures. This study aims to examine the effect of governance, including the Sharia Supervisory Board, Independent Commissioner, Audit Committee, Risk Committee, the doubling of the Sharia Supervisory Board Position, and the frequency of meetings on the quality of risk management disclosures. The population is Sharia Banks in ASEAN; samples are selected purposively according to the data's completeness that can be accessed through the capital market website. Risk management disclosures are measured using the index of completeness of risk items revealed. Data analysis was performed using multiple regression analysis. The study found that the number of audit committees and meeting frequency had a significant and positive effect on the quality of risk management disclosures. The number of Sharia supervisory boards has a significant effect on the negative coefficient. Other governance variables do not affect risk management disclosures.Keywords: Sharia Bank, Corporate Governance, Risk Management, Disclosure.Abstrak. Risiko yang dihadapi bank syariah hampir sama dengan bank konvensional. Oleh karena itu, Bank Syariah juga wajib melakukan pengungkapan manajemen risiko. Penelitian ini bertujuan untuk menguji pengaruh tata kelola antara lain Dewan Pengawas Syariah, Komisaris Independen, Komite Audit, Komite Risiko, penggandaan Jabatan Dewan Pengawas Syariah, dan frekuensi rapat terhadap kualitas pengungkapan manajemen risiko. Populasinya adalah Bank Syariah di ASEAN. Sampel dipilih secara purposif sesuai dengan kelengkapan data yang dapat diakses melalui website pasar modal. Pengungkapan manajemen risiko diukur dengan menggunakan indeks kelengkapan item risiko yang diungkap. Analisis data dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian menyimpulkan bahwa jumlah komite audit dan frekuensi rapat berpengaruh signifikan dan positif terhadap kualitas pengungkapan manajemen risiko. Jumlah dewan pengawas syariah berpengaruh signifikan dengan koefisien negatif. Variabel tata kelola lainnya tidak mempengaruhi pengungkapan manajemen risiko.Kata Kunci: Bank Syariah, Tata Kelola Perusahaan, Manajemen Risiko, Pengungkapan.

PENGARUH KOMITMEN PROFESIONAL, LOCUS OF CONTROL, KESERIUSAN PELANGGARAN DAN SUKU BANGSA TERHADAP INTENSI WHISTLEBLOWING (Studi Empiris pada Pemerintahan Daerah DKI Jakarta) Muhammad Sidqi Ridho; Rini Rini
EQUITY Vol 19, No 1 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

The purpose of this study was to examine the influence of professional commitment,locus of control, seriousness of wrongdoing and ethnic group on whistleblowingintentions. The respondents in this research is financial staff in working units of local government (SKPD) DKI Jakarta. The sample in this research were 39 financial staff in 7 working unit of local government (SKPD) DKI Jakarta. The method of determining the sample uses convenience sampling method. Methods of analysis to test the hypothesis is multiple regression analysis. The results showed that the seriousness of wrongdoing affect the whistleblowing intentions. However, professional commitment, locus of control and ethnic group have no effect on whistleblowing intentions.

POTRET PENDIDIKAN AKUNTANSI SYARIAH DI INDONESIA RINI RINI
Maqdis: Jurnal Kajian Ekonomi Islam Vol 3, No 2 (2018): Juli - Desember 2018
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v3i2.185

This research aims to look at sharia accounting education in Indonesia. Sharia accounting education discussed consists of: history of teaching sharia accounting courses, types of courses taught and challenges in teaching sharia accounting courses. This research uses convenience sampling, namely from universities in the Direktorat Pendidikan Tinggi Islam and in the Direktorat Pendidikan Tinggi. Data comes from the University's website and minutes of meetings of sharia accounting experts, carried out by the Indonesian Institute of Accountants. Sharia accounting courses in Indonesia from 2000-2007 were offered at Trisakti University, Brawijaya University, University of Indonesia and UIN Jakarta. Teaching Islamic accounting is dominated by Islamic banking accounting. The main challenge in teaching Islamic accounting is the lack of textbooks.

TREND PENELITIAN AKUNTANSI SYARIAH DI INDONESIA ACHMAD RYZKY; RINI RINI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 2 (2018): Juli - Desember 2018
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v3i2.194

The purpose of this research is to explain the development of sharia accounting research. This study uses content analysis methods on the number of published papers, author institutions, and research areas within the topic of Islamic accounting. The sample used amounted to 1404 papers published in journals that were published in the national accounting symposium proceedings during 2008 – 2017. The result of the research shows that there is no consistent improvement to the contribution of sharia accounting papers. In addition, most of the authors of sharia accounting papers are from public universities, and the most popular research area is the topic of sharia banking.

Analisis Hasil Audit Pemerintahan dan Tingkat Korupsi Pemerintahan Provinsi di Indonesia Rini Rini; Liska Damiati
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Agency theory assumes that there are many information asymmetries between the agents (local government) who have direct access to information by the principals (the public). The existence of information asymmetry that allows the occurrence of corruption by local government. Government auditing is believed to affect the level of local government corruption. The purpose of this research is to analyze the influence of government auditing result such as audit opinion, audit finding, and audit rectification to the level of provincial government corruption in Indonesia.This research uses secondary data from the audit result of Badan Pemeriksa Keuangan Republik Indonesia, Badan Pusat Statistik and the prosecutor annual reports. This research uses purposive sampling and using multiple linear regression analysis. The study shows that partially, audit rectification has negative effect on corruption level, audit finding and audit opinion has no effect on corruption level. Simultaneously, these variables have significant influence on corruption level.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING ANDI NURAENI; RINI RINI
JEBI (Jurnal Ekonomi dan Bisnis Islam) Vol 4, No 1 (2019): Januari - Juni
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/jebi.v4i1.545

Pengelolaan Keuangan Masjid Di Jabodetabek Rini Rini
Jurnal Akuntansi dan Keuangan Islam Vol 6, No 2 (2018)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v6i2.1

The purpose of this research is to describe the financial management of mosques in Jabodetabek (Jakarta, Bogor, Tangerang and Bekasi). Financial management in terms of the preparation of financial statements, types of financial statements made, media publication of financial statement, bank accounts owned by mosques, types of sources of mosque fund receipts and audits of mosque financial statements. This research uses quota sampling. There are 185 districts in the Jabodetabek area, and the sample of mosques from 40 sub-districts is determined. Samples were taken randomly as many as 3 mosques per district. Data sources come from interviews with mosque finance managers. Number of sample in this research is 116 mosques. The results showed that most of the mosques already had financial statements. The types of financial statements that are made mostly are only cash reports. Publication of financial statement to worshipers, mostly by announcing at Friday prayers. The account owned by the mosque is mostly in the name of the manager. Mosque reception mainly comes from infaq and waqf of pilgrims. Only a small number of mosques have been audited for their financial statements

Komparasi Kinerja Perbankan Syariah Di ASIA Dengan Pendekatan Maqasid Syariah Rilanda Adzhani; Rini Rini
Jurnal Akuntansi dan Keuangan Islam Vol 5, No 1 (2017)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v5i1.11

The purpose of this research was to analyze whether there are differences the performance of Islamic banking in Asia, based on the concept of Maqasid al-Shari’ah, using MI (Maqasid Index) value. This research was using data from financial report and annual report which were provided by each Islamic bank sample. This research was using 3 samples of Islamic banks for each country (Indonesia, Malaysia, Iran, Saudi Arabia, United Arab Emirates, Kuwait, and Qatar), so the total sample of Islamic banks were 21 Islamic banks. The total observation were 63 during three years period (2013-2015). The Kolmogorov-Smirnov tests were used to test the normality of data and the hypothesis testing was using Analysis of Variance (ANOVA). The result of this research showed that MI value, second sharia objectives called establishing justice, and third sharia objectives called public interest in Islamic banking in Indonesia showed no significant difference with Islamic banking in Malaysia, Iran, Saudi Arabia, United Arab Emirates, Kuwait, and Qatar

Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Pada Perusahaan Perdagangan Sub Sektor Grosir Yang Terdaftar Di Bursa Efek Indonesia Rini Rini; Iffahana F. Amelinda; Khusnul Khoatim; Lui Lestari; Nabila H. Putri
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i2.4735

Effective Intellectual Capital enhances the strategic advantage of companies in an increasingly competitive business world and drives them towards achieving better financial performance. This research aims to evaluate the influence of intellectual capital on the performance of wholesale companies in Indonesia from 2020 to 2022. The uniqueness of this study lies in exploring the impact of intellectual capital on the performance of wholesale companies in Indonesia, an aspect that has not been previously investigated. The analysis method employed in this research utilizes secondary data. The analytical techniques include classical assumption tests such as normality test, heteroscedasticity test, and autocorrelation test, linear regression analysis, and one-way ANOVA. Data is collected from the financial reports of companies available on the Indonesia Stock Exchange. Non-probability sampling using purposive sampling technique is employed in this study. The initial sample consists of 47 companies over a three-year period, from 2020 to 2022, and the final sample represents approximately 40.42 percent of wholesale companies that meet the criteria during the research. The research findings indicate that Intellectual Capital significantly and positively affects financial performance, Return on Asset (ROA) in Wholesale Companies listed on the Indonesia Stock Exchange from 2020 to 2022. The improved capabilities of human resources are expected to generate favorable performance for the companies, resulting in increased profitability measured by Return On Asset.

Analisis Hasil Audit Pemerintahan dan Tingkat Korupsi Pemerintahan Provinsi di Indonesia Rini Rini; Liska Damiati
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i1.4933

Agency theory assumes that there are many information asymmetries between the agents (local government) who have direct access to information by the principals (the public). The existence of information asymmetry that allows the occurrence of corruption by local government. Government auditing is believed to affect the level of local government corruption. The purpose of this research is to analyze the influence of government auditing result such as audit opinion, audit finding, and audit rectification to the level of provincial government corruption in Indonesia.This research uses secondary data from the audit result of Badan Pemeriksa Keuangan Republik Indonesia, Badan Pusat Statistik and the prosecutor annual reports. This research uses purposive sampling and using multiple linear regression analysis. The study shows that partially, audit rectification has negative effect on corruption level, audit finding and audit opinion has no effect on corruption level. Simultaneously, these variables have significant influence on corruption level.

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