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All Journal Teknotan: Jurnal Industri Teknologi Pertanian JBIO: jurnal biosains (the journal of biosciences) Diponegoro Journal of Management Jurnal Mahasiswa Prodi SI Manajemen Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum Ziswaf : Jurnal Zakat dan Wakaf Jurnal Riset Keuangan dan Akuntansi (JRKA) SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Sisfokom (Sistem Informasi dan Komputer) SYARI'AH : Jurnal Ekonomi Syari'ah JURNAL PengaMAS Jurnal Peternakan (Jurnal of Animal Science) Ensiklopedia of Journal International Journal of Islamic Business and Economics (IJIBEC) JURNAL AGRI-TEK At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis International Journal of Cultural and Art Studies (IJCAS) Diklat Review : Jurnal manajemen pendidikan dan pelatihan Industrial Engineering Journal (IEJ) Jurnal Optimalisasi Jurnal Bisnis Tani JURNAL TEKNIK SIPIL UNAYA Marine Kreatif Jurnal Ilmiah Akomodasi Agung JURNAL ILMIAH GLOBAL EDUCATION Sriwijaya Bioscientia Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat International Journal of Progressive Mathematics Education Tropical Animal Science BIOVALENTIA: Biological Research Journal Legal Protection for the Partnership Agreement Parties Jurnal Kajian Islam Modern International Journal of Advanced Multidisciplinary Jurnal Bisnis Kompetitif ITQAN: Journal of Islamic Economics, Management, and Finance Aceh International Journal of Science and Technology Jurnal Akuntansi dan Teknologi Keuangan Innovative: Journal Of Social Science Research Journal of Critical Realism in Socio-Economic (JOCRISE) Aceh Journal of Animal Science Jurnal Akuntansi dan Keuangan Islam (JAKIs) Tourism, Hospitality and Culture Insights Journal MARAS : Jurnal Penelitian Multidisplin Jurnal Malikussaleh Mengabdi Prosiding Seminar Nasional Unimus GREAT: Jurnal Manajemen dan Bisnis Islam General Multidisciplinary Research Journal Jurnal Masyarakat Mengabdi (JUMADI) JURNAL PENGABDIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (JP3L) Dharma: Jurnal Pengabdian Masyarakat Ameena Journal Tourism Economics, Hospitality, and Business Management Journal Jurnal Ragam Pengabdian UNITY: Journal of Community Service Journal of Islamic Economic Laws Global Insights in Management and Economic Research Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Mustafa Kamal
Fakultas Ekonomi Universitas Pasir Pengaraian
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Journal : Jurnal Akuntansi dan Keuangan Islam (JAKIs)

 1 
Corporate Governance and Shariah Non-compliance Risk: The Case of Islamic Banks in Indonesia Ramdani, Opi; Kamal, Mustafa
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 1, April (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i1.370

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance terhadap risiko ketidakpatuhan syariah pada Bank Umum Syariah di Indonesia yang terdaftar di OJK selama periode 2017-2020. Sampel penelitian diambil dengan menggunakan teknik purposive sampling untuk menghasilkan 13 Bank Umum Syariah yang terdaftar di OJK. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Berdasarkan hasil analisis data, secara simultan, semua variabel independen memiliki pengaruh yang signifikan terhadap risiko ketidakpatuhan syariah. Sebagian, ukuran dewan komisaris independen, ukuran dewan komisaris, ukuran dewan pengawas syariah, ukuran komite audit dan frekuensi rapat direksi tidak memiliki pengaruh signifikan terhadap risiko ketidakpatuhan syariah. Sementara itu, ukuran Direksi, Frekuensi Rapat Dewan Komisaris, Frekuensi Rapat Dewan Pengawas Syariah dan Frekuensi Rapat Komite Audit sebagian memiliki pengaruh signifikan terhadap risiko ketidakpatuhan syariah. This study aims to determine the effect of Good Corporate Governance on the sharia non-compliance risk at Islamic Commercial Banks in Indonesia registered with the OJK during the 2017-2020 period. The research sample was taken using a purposive sampling technique to produce 13 Islamic Commercial Banks registered with the OJK. The analytical method used in this study was logistic regression analysis. Based on the results of data analysis, simultaneously, all independent variables have a significant influence on the risk of sharia non-compliance. Partially, the size of the independent board of commissioners, the size of the board of commissioners, the size of the sharia supervisory board, the size of the audit committee and the frequency of meetings of the board of directors do not have a significant influence on the risk of sharia non-compliance. Meanwhile, the size of the Board of Directors, Frequency of Board of Commissioners Meetings, Frequency of Sharia Supervisory Board Meetings and Frequency of Audit Committee Meetings partially have a significant influence on the risk of sharia non-compliance.
Pengaruh Keberagaman Pengawas Syariah Terhadap Pengungkapan Laporan DPS Pada Bank Syariah di Asia Tenggara Periode 2018-2022 Kamal, Mustafa; Abbas, Sarah Mardhiyah
Jurnal Akuntansi dan Keuangan Islam Vol 12, No 2 (2024)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v12i2.716

Abstract

This study aims to to measure the diversity of the Sharia Supervisory Board (SSB) on Sharia compliance. The analysis method used is quantitative, using panel data regression processed with Eviews 12. SSB diversity is measured using the number of SSB members, tenure of SSB members, proportion of female SSB members, educational background of SSB members, and multiple positions held by SSB members. Sharia compliance is measured using items from SSB reports. The research sample was taken using purposive sampling, resulting in 13 Islamic banks in Southeast Asia. The observation period is from 2018 to 2022. The study found that the number of SSB members does not affect Sharia compliance because too many SSB members will incur additional costs from conflicts and coordination. Tenure does not affect Sharia compliance because SSB members who work too long can reduce the quality of SSB report disclosures. The proportion of female SSB members does not affect Sharia compliance because more female SSB members slow down the decision-making process and create differences in responding to risks from a Sharia perspective. The educational background of SSB members does not affect Sharia compliance because most SSB members with doctoral degrees are not in accounting, banking, and economics. Holding multiple positions has a significant positive effect on Sharia compliance because SSB members with multiple positions in other institutions will have better experience and knowledge. Fokus penelitian ini untuk mengukur keberagaman DPS terhadap kepatuhan syariah. Metode analisis yang digunakan adalah kuantitatif dengan menggunakan regresi data panel yang diolah menggunakan Eviews 12. Keberagaman DPS diukur dengan menggunakan jumlah DPS, masa jabatan DPS, proporsi wanita DPS, latar belakang DPS, dan rangkap jabatan DPS. Sedangkan kepatuhan syariah diukur menggunakan item-itemlaporan DPS. Sampel penelitian diambil menggunakan purposive sampling dan menghasilkan 13 bank syariah di Asia Tenggara. Periode pengamatan diambil dari 2018 sampai 2022. Berdasarkan hasil pengujian variabel jumlah DPS tidak berpengaruh terhadap kepatuhan syariah dikarenakan terlalu banyak anggota DPS akan menimbulkan banyak biaya tambahan yang berasal dari konflik dan koordinasi. Masa jabatan tidak berpengaruh terhadap kepatuhan syariah dikarenakan DPS yang terlalu lama kerja dapat menurunkan kualitas dari pengungkapan laporan DPS. Proporsi wanita DPS tidak berpengaruh terhadap kepatuhan syariah dikarenakan semakin banyak anggota wanita DPS memperlambat proses pengambilan keputusan dan menimbul perbedaan dalam menanggapi risiko dari segi prinsip syariah. Latar belakang pendidikan DPS tidak berpengaruh terhadap kepatuhan syariah dikarenakan kebanyakan anggota DPS yang memiliki gelar doktor bukan dibidang akuntansi, perbankan dan ekonomi. Rangkap jabatan berpengaruh positif signifikan terhadap kepatuhan syariah dikarenakan anggota DPS yang memiliki rangkap jabatan di lembaga lain akan memiliki pengalaman, pengetahuan yang lebih baik.
Co-Authors Abbas, Sarah Mardhiyah Abdiel Khaleil Akmal Abdullah Lawang, Karimuddin Abdullah, Afrizal Adi Setiawan Agung Firmansyah Ahmad Baehaqi, Ahmad Ahmad Syakir Ahok Alpabeta, Ahok Akbar, Muhammad Ilman Aldi, Aldi Amiruddin Amran, Muhammad Amri, Nurullah Analisa Anang Susanto Anggito, Yuvens Anggriawin, Mirza Angriawin, Mirza Apriani, Elsa F. Aris Kusumawati Arrafiqur Rahman Arrazy Elba Ridha Asep Supriatna, Asep Asmaul Husna Asnawi Abdullah Auzar Ali Azhari Azhari Bahri, Efri Syamsul Basem, Zamhir Budi Setiawan Carel, Christoper Dalimunthe, Femmy Indriany Daulay, Ferdianto Yusuf Dede Kusmana Desnelli Desnelli Dessy Artina Diany Mairiza Djati, Stefano Rahadian Rama Dwi Hariyanto, Muhammad Elyanta, Marciella Emilda Firdaus Endri Junaidi, Endri Erika Dian Nofita, Erika Dian Erwin Nofyan, Erwin Eva Herlina Fahma Riyanti Fandisya Rahman Fatah, Samsul Fathoni, Abdullah Alkhosik Fatma Fauzan, Muhammad Arkan Ferlinahayati Ferlinahayati Fidaus, Muhammad Fifyanita Ghanimata Fitra, Khairul Fitriani, Rita Hamdi Harmen Hamidah . Handayani, Putu Wuri Hanif Muchdatul Ayunda Hanifa Marisa Hardinsyah Hariani*, Poedji Loekitowati Hariz, Muhammad Haryadi - Haryadi, Hayadi Hayuningtyas, Afwa Helmiati Helmiati Hendrizal Hendrizal Hendrokumoro Hermawan, Hendrik Hilka Yuliani, Hilka Husein, Husein Husin, Hasanuddin Husna, Naziratil Hutahaean, Theresia Idram, Irwansyah INDAH RAHMASARI Indrastuti, Sri Irawan, Risnadi Ismail Sulaiman Jamaluddin, Inayah Auliannisa Jamalwi Juswardi Juswardi, Juswardi Kasmadi Kasmadi Khairul Amri Khairul Hadi Kian, Behnam Kurniasari, Dwi Layla Hafni Lia Angraeni Litra Diantara Lubis, Ahmad Tarmidzi Mandasari, Resty Mannan, Muhammad Ramdan Abdul Mardiyanto Mardiyanto Maya Indra Rasyid Mohammad Sholik Muhamad Muhamad Muhammad Amran Muhammad Firdaus Muhammad Yasir Muhammad Zakaria Muharni Muharni Mukhtar, Masrizal Mupidah, Yulia Mustaqim Mustaqim, Mustaqim Nafisa, Ayu Ngatemin, Ngatemin Nur Kholis Nuraini Nuraini Patricia, Margareth Pramono, Rudi Dwi Pratiwi, Rianti Puteri, Nafisah Eka Putri, Librina Tria Qadar, Amri Rahmadani, Annisa Rahmasari, Nafira Putri Rais, Mursal Raiyan, Raiyan Ramadhani, Audya Rahma Ramdani, Opi Risfidian Mohadi Rismayanti Rismayanti Risnadi Irawan Riza Akhsani Setyo Prayoga Rizal M. Damanik Rohman, Ade Rosalina, Hamdah Rotiva, Feni Sabki, Sabki Saleh, Juwaini Salis, Muhammad Salni Sari, Wenny N. Sari, Weny Novita Saru Reza Sassi, Komarudin Sepky Mardian Sri Maryati Suldarajat, Suldarajat Surya, Cardy Suryani Suryani Syafrina Lamin, Syafrina Syakir, Ahmad Syukriah Syukriah, Syukriah T, Dominicus Josephus Swanto Tamba, Joel Parluhutan Tanzilal Mustaqim Tetuko Barruansyah, Rauf Titus Kristanto Tondang, Bahagia Tri Tarwiyani Triwardana, Singgih Triyanto, Abdi Umiyati Vardila, Vardila Wachda Yuniar Rochmah Wahyudi, Reza Wenny Novita Sari Yadi Oktariansyah Yasin, Wahid Yulizar Yulizar Yupit Sudianto Yusdiana, Yusdiana Zul Hazril, Muhammad Zulkifli Zulkifli