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INVESTOR PROTECTION TO ENCOURAGE INVESTMENT CLIMATE IN INDONESIA Anwar, Andriani
INTEKNA Vol 12, No 2 (2012)
Publisher : Politeknik Negeri Banjarmasin

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The issue of widespread corruption in Indonesia is harmful for its investment climate. The government should have been aware with such phenomenon and need to take immediate action, otherwise the devastating impact will affect many sectors such as weaken business environment, unemployment and poverty. Many factors might support the corruption climate in Indonesia, in this paper the investor protection is widely discussed so that it might be helpful to eradicate the corruption in Indonesia.

Strengthening Corporate Zakat Policy in Indonesia Andriani Andriani; Mairijani Mairijani
IQTISHADIA Vol 12, No 1 (2019): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v12i1.2718

Zakat is one of five pillars in Islam. As the biggest Moslem population country, Indonesia should considered zakat as potential instrument to reduce poverty. In normal economics situation where most growing entities generate profit yearly, business zakat plays an important role to create value added for prosperity. However the regulation of business zakat in Indonesia is very lack. Regulation of Zakat relies solely on Zakat act No.23 year 2011 that doesn’t cover the issue of business zakat. Another regulatory body is the Indonesian Accounting Institution that established sharia accounting standard, namely PSAK 101 which obliges sharia entities to provide business zakat report. Furthermore, the Indonesia Stock Exchange has launched Indonesia Sharia Stock Index (ISSI) and Jakarta Islamic Index (JII) for entities that trade sharia stocks in the capital market. The aim of the research is to discuss the form of policies to support business zakat application in Indonesia. Literature survey is mainly used as methodological approach to conduct this research. Fiqh literatures and sharia accounting standard are explored to support regulation of business zakat in Indonesia. Policies by regulatory bodies with regard to business zakat are also dicussed in order to support business zakat implementation in Indonesia. Empirical data from corporates that are indexed by ISSI or JII in Indonesia Stock Exchange are collected to provide the potency of business zakat. This paper initiates policies to be applied in supporting business zakat implementation in Indonesia.

Analisis Atas Praktik Pelaporan Keuangan Lembaga Pengelola Zakat di Indonesia Andriani Andriani; Mahyuni Mahyuni; Nurhidayati Nurhidayati
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4722040

Organisasi sosial terutama yang bernafaskan Islam menjadi bagian penting dalam perkembangan organisasi sosial di Indonesia. Aktivitas utama organisasi ini adalah menghimpun dana zakat dan infaq/sedekah (ZIS) juga dana waqaf untuk didistribusikan bagi kemaslahatan umat. Untuk menjaga kepercayaan para donatur maka organisasi tersebut perlu menunjukan akuntabilitasnya melalui pelaporan aktivitas dan pelaporan keuangan. Kehandalan laporan keuangan organisasi sosial dapat ditingkatkan melalui penyusunan laporan keuangan yang sesuai dengan pedoman terstandar. Secara spesifik PSAK 109 adalah standar yang ditujukan bagi amil yang mengelola dana ZIS. Tujuan penelitian ini adalah menganalisis praktik pelaporan keuangan oleh organisasi pengelola zakat di Indonesia. Populasi penelitian sejumlah 79 lembaga yang diakui oleh Ditjen Pajak. Sampel penelitian yaitu organisasi pengelola dana ZIS yang dapat ditelusuri melalui website sejumlah total 65 lembaga. Penelitian dilaksanakan dengan metode analisis deskriptif dan survei literatur. Hasil penelitian menunjukan bahwa dari total 65 sampel,43% lembaga zakat mempublikasikan laporan keuangannya di website dan 65% dari lembaga tersebut menyusun laporan keuangannya sesuai dengan PSAK 109. Sedangkan jika diukur dari populasi 79 lembaga zakat, 82% memiliki website, 35% mempublikasikan laporan keuangannya di website, 24 % laporan sesuai denganPSAK dan 18% telah diaudit oleh akuntan publik.

PENGARUH PEMBIAYAAN MURABAHAH, MUDHARABAH, MUSYARAKAH DAN ISTISHNAâ€™ TERHADAP TINGKAT PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Andriani Andriani; Maida Sari
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

The aim of the research is to determine the effect of murabaha, mudharaba, musyarakah and istishna financing on the level of profitability (ROA) of Islamic Banks(IB) in Indonesia. The result shows that score of R2 less then 50% which implied that the model of the research is not sufficient in explaining the ROA level in IBs. It is aligned with the previous study that used similar dependent and independent variables. Murabaha, mudharaba, musyarakah and istishna financing simultanuously and significantly affect the level of profitability in IBs. Mudharaba financing significantly and positively affects the level of profitability while musyaraka financing significantly and negatively affects the level of profitability of IBs. In contrary, istishna and murabaha financing does not significantly affects the level of profitability.

Faktor-faktor yang Mempengaruhi Return Saham di Perusahaan Syariah Puspa Rosiana Syafitri; Rizky Fadhillah; Andriani
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2247

The goal of every investor is to maximize return, but in the last few decades there have been fluctuations. This is influenced by a number of factors, including Total Asset Turnover (TATO), Return on Asset (ROA), Return on Equity (ROE), and Price to Book Value (PBV). The aim of the study is to determine the impact of TATO, ROA, ROE, and PBV on the return of Islamic stocks in companies listed in the Jakarta Islamic Index group. The research methods used are quantitative and qualitative with a descriptive approach. The population in this study is the entire Islamic companies that are recorded in the Jakarta Islamic Index (JII) during the period 2017-2021 which is as many as 51 companies with samples of 16 companies. Sampling technique used is purposive sampling with data collection methods obtained from the annual reports of related companies. The results of the test of the hypothesis in this study partially showed that TATO has no positive and significant influence on the return of Islamic stocks in Islamic companies, ROA has a positive and signifying influence upon the return on Islamic stocks, ROE does not have a positive or significant effect on the Islamic stock returns, and PBV has not a significant positive influence over the return. Simultaneously, TATO, ROA, ROE, and PBV have an effect on Islamic stock returns.

Analisis Penerapan Akuntabilitas dan Transparansi Bagi Pengurus Masjid di Indonesia Sugesti Rahayu; Andriani Andriani
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5486

Dalam rangka melayani jamaah, Masjid sebagai sebuah organisasi menerima donasi dari Masyarakat. Masjid perlu menjaga kepercayaan Masyarakat dengan menunjukan akuntabilitas dan transparansi dalam pengelolaan keuangannya. Penelitian ini bertujuan untuk mengidentifikasi bagaimana akuntabilitas dan transparansi diimplementasikan oleh pengurus masjid di Indonesia. Penelitian ini dilaksanakan dengan Metode Systematic Literature Review (SLR). Data sekunder berasal dari artikel jurnal dan prosiding yang diterbitkan di Indonesia. Dari hasil penelitian ini ditemukan bahwa laporan keuangan masjid di Indonesia sebagian besar dilakukan dengan menggunakan instrumen laporan keuangan yang sederhana berupa catatan kas masuk dan kas keluar. Sementara itu, bentuk transparansi laporan dilakukan melalui penyampaian secara lisan sebelum dilaksanakannya sholat Jumat. Terdapat tiga komponen utama yang menjadi tantangan dalam menerapkan standarisasi laporan keuangan masjid, yaitu sumber daya manusia (SDM) pengurus masjid yang kurang mendukung, pandangan donatur/Jama’ah masjid bahwa mereka tidak membutuhkan laporan keuangan yang terstandarisasi, dan ketiadaan peraturan atau kebijakan yang mengarahkan organisasi masjid untuk menyiapkan laporan kinerja.

INTEGRASI KODE ETIK AKUNTAN SYARIAH INTERNASIONAL DI INDONESIA, MUNGKINKAH? Andriani; Mirnasari; Basyirah Ainun; Mochammad Arif Budiman
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 8 No 2 (2023): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.8.2.2023.1-16

The aim of this research is to determine the feasibility of integrating the AAOIFI V-1998 code of ethics for accountants in Indonesia by looking at the basic similarities and differences between the AAOIFI and IAI code of ethics for accountants. The research was carried out through reviewing the AAOIFI and IAI ethical code standards and distributing questionnaires. Questions were adopted from the AAOIFI V-1998 code of ethics to determine respondents' perceptions. The research results show that the fundamental difference between the two codes of ethics lies in the principles of the code of ethics and the basis for its preparation. In general, respondents gave a positive perception of the statement on the principles of the AAOIFI code of ethics. The AAOIFI V-1998 code of ethics can be said to be quite feasible to be integrated into the code of ethics for accountants in Indonesia. Abstrak Tujuan penelitian ini untuk mengetahui fisibilitas atas pengintegrasian kode etik AAOIFI V-1998 bagi akuntan di Indonesia dengan melihat persamaan dan perbedaan mendasar dari kode etik akuntan AAOIFI dan IAI. Penelitian dilakukan melalui penelaahan terhadap standar kode etik AAOIFI dan IAI serta penyebaran kuesioner. Pertanyaan diadopsi dari kode etik AAOIFI V-1998 untuk mengetahui persepsi responden. Hasil penelitian menunjukkan perbedaan mendasar kedua kode etik terletak pada prinsip kode etik dan landasan penyusunan. Secara umum responden memberikan persepsi positif terhadap pernyataan atas prinsip kode etik AAOIFI. Kode etik AAOIFI V-1998 dapat dikatakan cukup fisibel untuk diintegrasikan ke dalam kode etik akuntan di Indonesia.

Pengukuran Kinerja Organisasi Pengelola Zakat Melalui Pendekatan Indonesia Zakat and Development Report (IZDR) dan Indeks Zakat Nasional (IZN) Rahmah, Ai Siti; Andriani, Andriani
At-Taradhi Jurnal Studi Ekonomi Vol 15 No 1 (2024): At-Taradhi: Jurnal Studi Ekonomi
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v15i1.10942

One way to evaluate the performance of Zakat Institution is to use performance measurement instruments. Two measurement methods that can be used are Indonesia Zakat and Development Report (IZDR) and the National Zakat Index (IZN). This study aims to find out the performance of zakat management carried out by BAZNAS and LAZISMU of South Kalimantan Province using the IZDR and the IZN. This research utilized a descriptive qualitative method employing the IZDR-2011 as well as the IZN on institutional indicators as its assessment instrument. The findings indicate that the performance of the IZDR-2011 BAZNAS and LAZISMU South Kalimantan Province obtained a total variable value of 7.00 or AA-, and a total variable value of 5.75 or A-, respectively. Meanwhile, based on the IZN on institutional indicators, it can be concluded that the overall performance of BAZNAS and LAZISMU for South Kalimantan falls within the good category, although BAZNAS index for the South Kalimantan Province is superior with index values of 0.70 compared to 0.66 of LAZISMU of South Kalimantan. The main factor that might support BAZNAS in IZN indicator was that the IZN was established by PUSKAS BAZNAS which leads to the readiness of BAZNAS in implementing that indicator. Meanwhile, in the IZDR indicator, it was found that LAZISMU did not conduct a mustahik assistance program. In addition, it was indicated that BAZNAS held such a program which resulted in better performance of BAZNAS. Pusat Riset dan Kajian BAZNAS menyatakan bahwa penghimpunan zakat di Indonesia dinilai masih belum ideal dimana potensi yang ada masih belum sesuai dengan nilai penghimpunan oleh Organisasi Pengelola Zakat (OPZ). Kondisi ini mungkin disebabkan oleh kurang baiknya kinerja OPZ di mata masyarakat. Salah satu cara untuk mengevaluasi kinerja OPZ adalah dengan menggunakan instrumen pengukuran kinerja. Terdapat dua metode pengukuran yang dapat digunakan yaitu Indonesia Zakat and Development Report (IZDR) dan Indeks Zakat Nasional (IZN). Kedua pengukuran kinerja tersebut dianggap setara karena terdapat indikator yang berfokus pada performa internal lembaga. Sehingga penelitian ini bertujuan untuk melihat kinerja pengelolaan zakat yang dilakukan oleh BAZNAS Provinsi Kalimantan Selatan dan LAZISMU Kalimantan Selatan melalui pendekatan Indonesia Zakat and Development Report (IZDR) dan Indeks Zakat Nasional (IZN) yang berfokus pada indikator kelembagaan. Metode penelitian kualitatif diskriptif digunakan dengan instrumen penilaian yang diambil dari pengukuran kinerja prima dalam IZDR-2011 serta pengukuran kinerja berdasarkan Indeks Zakat Nasional (IZN) pada indikator kelembagaan. Hasil penelitian menunjukkan bahwa kinerja IZDR-2011 BAZNAS Provinsi Kalimantan Selatan memperoleh nilai total variabel 7,00 atau AA-. Sementara itu, LAZISMU Kalimantan Selatan memperoleh nilai total variabel 5,75 atau A-. Sedangkan berdasarkan IZN pada indikator kelembagaan, secara keseluruhan kinerja BAZNAS Provinsi Kalimantan Selatan maupun LAZISMU Kalimantan Selatan sudah berada pada kategori baik meskipun jika dilihat berdasarkan nilai indeks, BAZNAS Provinsi Kalimantan Selatan masih lebih unggul dengan nilai indeks 0,70 dan 0,66 untuk LAZISMU Kalimantan Selatan.

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