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THE EFFECT OF CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE ON EARNINGS MANAGEMENT OF SHARIA BANKING Imaniar Agustin; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 4 (2021): Juli-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20214pp509-517

ABSTRAKPenelitian ini bertujuan untuk mengetahui variabel-variabel spesifik yang memiliki pengaruh terhadap manajemen laba pada Bank Umum Syariah di Indonesia periode Januari 2013 sampai Desember 2018. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel, meneliti pengaruh Ukuran Dewan Pengawas Syariah, Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen, Bank Size, dan Return On Asset (ROA) terhadap Manajemen Laba. Penelitian ini menggunakan data laporan tahunan Bank Umum Syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah yang terdaftar di Bank Indonesia periode 2013-2018. Penelitian ini menggunakan teknik purposive sampling, dan dari kriteria yang ditetapkan diperoleh 11 Bank Umum Syariah tahun 2013-2018. Hasil dari penelitian dengan model estimasi Random Effect Model (REM) menunjukkan bahwa variabel Ukuran Dewan Pengawas Syariah, Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen, Bank Size, dan Return On Asset (ROA) secara simultan berpengaruh terhadap manajemen laba. Secara parsial, variabel Ukuran Dewan Pengawas Syariah, Proporsi Dewan Komisaris Independen dan Return On Asset (ROA) tidak berpengaruh terhadap manajemen laba, variabel Bank Size berpengaruh negatif signifikan terhadap manajemen laba, variabel Ukuran Dewan Komisaris berpengaruh positif dan signifikan terhadap manajemen laba Bank Umum Syariah di Indonesia.Kata Kunci: corporate governance, kinerja keuangan , dan perbankan syariah. ABSTRACTThis study aims to determine specific variables that have an impact on Earnings Management in Sharia Commercial Banks in Indonesia from January 2013 to December 2018. This study used quantitative methods with panel data regression analysis techniques, examining the effect of Sharia Supervisory Board Size, Board of Commissioners Size, The proportion of the Independent Commissioner, Bank Size, and Return On Asset (ROA) on Earnings Management. This study used annual report data for Islamic Commercial Banks in Indonesia. The population in this study were all Sharia Commercial Banks registered with Bank Indonesia for the period 2013-2018. This research used the purposive sampling technique, and from the specified criteria obtained 11 Islamic Commercial Banks in 2013-2018. The results of the study with the estimation model of Random Effect Model (REM) show that the variables of Sharia Supervisory Board Size, Board of Commissioners Size, Proportion of Independent Commissioners, Bank Size, and Return On Asset (ROA) simultans affect earnings management. Partially, in the Syariah Supervisory Board, Proportion of Independent Commissioners, and Return On Asset does not affect earnings management, the Bank Size variable has a significant negative effect on earnings management, the size of the Board of Commissioners variable has a positive and significant effect on earnings management in Sharia Commercial Banks in Indonesia.Keywords: corporate governance, financial performance and sharia banking.DAFTAR PUSTAKAAnhara. (2015). Analisis faktor-faktor yang mempengaruhi manajemen laba (Studi pada perusahaan perbankan Syariah di Indonesia). Jurnal Tekun, 6(1), 128-150.Anshori, M., & Iswati, S. (2009). Metodologi penelitian kuantitatif. Surabaya: Airlangga University Press (AUP).Bank Indonesia. (2005). Peraturan Bank Indonesia No .7/50/PBI/2005 Tanggal 25 November 2005 tentang laporan keuangan.Brigham, F., & Houston, J. (2001). Dasar-dasar manajemen keuangan. Jakarta: Salemba EmpatDarmawi, H. (2011). Manajemen perbankan. Jakarta: Bumi Aksara.DSAKS IAI. (2017). Pernyataan standar akuntansi keuangan no. 101 - Penyajian laporan keuangan syariah. Jakarta: IAIDSN-MUI. (2000). Fatwa Dewan Syari'ah Nasional Majelis Ulama Indonesia No: 15/DSN-MUI/IX/2000 tentang sistem distribusi hasil usaha dalam lembaga keuangan syari'ah. Jakarta: DSN-MUI.Financial Accounting Standards Board (FSAB). (1978). The Statement of Financial Accounting Concept (SFAC) No. 1. 1978.Gunawan, I. K., Darmawan, N. A. S., & Purnamawati, I. G. A. (2015). Pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap manajemen laba. Jurnal Ilmiah Mahasiswa Akuntansi S1 Universitas Pendidikan Ganesha, 3(1), 1-10.Ikatan Akuntan Indonesia (IAI). (2009). Standar akuntansi keuangan revisi 2009. Jakarta: Salemba Empat. Jakarta.Indracahya, E., & Faisol, D. A. (2017). The effect of good corporate governance elemets, leverage, firm age, company size and profitability on earning management (Empirical study of manufacturing companis in BEI 2014-2016). Profita, 10(2), 203–227.Irawati, N., Marlina, L., & Sipayung, F. (2019). Analysis of the impact of leverage, value added and size on earning management and financial performance of indonesian shariah banking, 100(Icoi), 404–409. https://doi.org/10.2991/icoi-19.2019.69Jensen, M., C., dan W. Meckling. (1976). Theory of the firm: Managerial behavior, agency cost and ownership structure. Journal of Finance Economic, 3, 305-360.Journal, D., & Accounting, O. F. (2019). Pengaruh mekanisme tata kelola perusahaan terhadap praktik manajemen labapada industri perbankan syariah di Indonesia. Diponegoro Journal of Accounting, 8(2), 1–11.Kabir, N., & Worthington, A. C. (2018). Do Islamic banks have higher credit risk? SSRN Electronic Journal, 135. https://dx.doi.org/10.2139/ssrn.2479136Kasmir. (2010). Pengantar manajemen keuangan. Jakarta: Kencana Prenada Media Group.Khan, M., & Rostidi, S. (2014). Esai-esai ekonomi Islam. Jakarta: Raja Grafindo Persada.Khoirudin, A. (2013). Corporate governance dan pengungkapan Islamic social reporting pada perbankan syariah di Indonesia. Accounting Analysis Journal, 2(2), 227-232.Kolsi, M. C., & Grassa, R. (2017). Did corporate governance mechanisms affect earnings management? Further evidence from GCC Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 10(1), 2–23.Kushariadi dan Putra. (2018) Good corporate governance, leverage, ukuran perusahaan dan tax avoidance. Journal of Islamic Finance and Accounting, 1(2), 1-18.Maharani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responbility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41-60.Mersni, H., & Othman, H. B. (2016). The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region. Journal of Islamic Accounting and Business Research, 7(4), 318–348. https://doi.org/10.1108/JIABR-11-2014-0039Mohammed, D., & Jledan, A. (2016). Earnings Management Behavior of Islamic Banks and Conventional Banks: Evidence from Jordan and Gulf Banks. Yarmouk University, January, 1–39.Nahar, M., & Erawati, T. (2017). Pengaruh NPM, FDR, komite audit, pertumbuhan usaha, leverage dan size terhadap manajemen laba. Akuntansi Dewantara, 1(1), 63–74.Othman, H. B., & Mersni, H. (2014). The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region: A comparative study. Studies in Economics and Finance, 31(1), 106–128. https://doi.org/10.1108/SEF-02-2013-0017Pemerintah RI. (2008). Undang-Undang No. 21 Tahun 2008 tentang perbankan syariah.Putra, R. N. A. (2019). Good corpotare governance dan manajemen laba di perbankan syariah. Journal of Islamic Finance and Accounting, 2(2), 19-38. https://doi.org/10.22515/jifa.v2i2.1925Quttainah, M. A., Song, L., & Wu, Q. (2013). Do islamic banks employ less earnings management? Journal of International Financial Management and Accounting, 24(3), 203–233. https://doi.org/10.1111/jifm.12011Saiful, S., & Dyah, A. (2019). Corporate governance and earnings management: A study of Indonesian conventional and Islamic banks. Proceedings of the 1st Aceh Global Conference (AGC 2018), 292, 662–667.Schroeder, R. G., Goldstein, S. M., & Rungtusanatham, M. J. (2011). Operations management contemporary concepts and cases. New York: Mc Graw-Hill Companies, Inc.Scott, Willian R. (2003). Financial accounting theory. Canada: Prentice-Hall.Sulistyanto, H. S. (2014). Manajemen laba. Teori dan metode empiris. Jakarta: Grasindo.Suryanto, T. (2014). Manajemen laba pada bank syariah di Indonesia: Peran Komite. Kinerja, 18(1), 90–100.Wiyadi, Trisnawati, R., Sasongko, N., & Fauzi, I. (2015). The effect of information asymmetry, firm size, leverage, profitability and employee stock ownership on earnings management with accrual model. International Journal of Business and Management and Law, 8(2), 21–30.Yermack, D. (1996). Higher market valuation of companies with small board of directors. Journal of Financial Economics, 40, 185-211.

ANALYSIS OF FACTORS AFFECTING INTERNET FINANCIAL REPORTING COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX Novita Hestiani; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 3 (2021): Mei-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20213pp264-274

ABSTRAKPerkembangan internet yang cepat memudahkan untuk menyebarkan informasi perusahaan kepada publik, pelaporan secara internet melaui website perusahaan yang sering disebut Internet Financial Reporting (IFR). IFR dapat membantu mengurangi agency cost terkait biaya penyebarluasan informasi berbentuk cetakan. IFR juga membantu menyebarkan informasi mengenai keunggulan-keunggulan perusahaan untuk memudahkan investor mengambil keputusan dan menarik investor baru. Penelitian ini memiliki tujuan untuk memberikan bukti secara empiris mengenai pengaruh Profitabilitas, Jenis Industri, Firm Size, Reputasi Auditor terhadap Internet Financial Reporting (IFR). Sampel dalam peneltian ini sebanyak 30 perusahaan yang terdaftar di Jakarta Islamic Index tahun 2019. Teknik analisis data pada penelitian ini adalah uji analisis regresi berganda. Dalam penelitian ini mengungkapkan hasil bahwa variabel Firm Size dan Reputasi Auditor menunjukkan hasil yang positif dan signifikan. Sedangkan Profitabilitas dan Jenis Industri tidak terbukti memiliki hasil yang signifikan.Kata kunci: Profitabilitas, Jenis Industri, Firm Size, Reputasi Auditor, Internet Financial Reporting. ABSTRACTThe rapid development of the internet makes it easy to disseminate company information to the public, reporting on the internet through the company's website which is often called Internet Financial Reporting (IFR). IFR can help reduce agency costs related to the cost of disseminating printed information. IFR also helps disseminate information about the advantages of the company to make it easier for investors to make decisions and attract new investors. This study aims to provide empirical evidence regarding the effect of Profitability, Industry Type, Firm Size, Auditor Reputation on Internet Financial Reporting (IFR). The samples in this study were 30 companies registered in the Jakarta Islamic Index in 2019. The data analysis technique in this study was multiple regression analysis. In this study, the results reveal that the Firm Size and Auditor Reputation variables show positive and significant results. Meanwhile, the profitability and type of industry are not proven to have significant results. Keywords: Profitability, Type of Industry, Firm Size, Auditor Reputation, Internet Financial Reporting.DAFTAR PUSTAKAAndriyani, R., & Mudjiyanti, R. (2017). Pengaruh tingkat profitabilitas, leverage, jumlah dewan komisaris independen dan kepemilikan institusional terhadap pengungkapan internet financial reporting (IFR) di bursa efek Indonesia. Kompartemen: Jurnal Ilmiah Akuntansi, 15(1). http://dx.doi.org/10.30595/kompartemen.v15i1.1380Brigham, E. F., & Houston, J. F. (2006). Fundamental of financial management: Dasar-dasar manajemen keuangan, edisi 10. Jakarta: Salemba Empat.Chariri, A. (2007). Analisis faktor-faktor yang mempengaruhi pelaporan keuangan melalui internet (Internet Financial Reporting) dalam website perusahaan. Working paper. Semarang: Universitas Diponegoro.Hossain, M., Momin, M. A., & Leo, S. (2012). Internet financial reporting and disclosure by listed companies: Further evidence from an emerging country. Corporate Ownership and Control, 9(4), 351-366. https://doi.org/10.22495/cocv9i4c3art6Mokhtar, E. S. (2017). Internet financial reporting determinants: a meta-analytic review. Journal of Financial Reporting and Accounting, 15(1), 116-154. https://doi.org/10.1108/JFRA-07-2016-0061Narsa, I. M., & Pratiwi, F. F. (2014). Internet financial reporting, pengungkapan informasi website, luas lingkup pelaporan internet, dan nilai perusahaan. Ekuitas (Jurnal Ekonomi dan Keuangan), 18(2), 259-273. https://doi.org/10.24034/j25485024.y2014.v18.i2.152Oyelere, P., & Kuruppu, N. (2012). Voluntary internet financial reporting practices of listed companies in the United Arab Emirates. Journal of Applied Accounting Research. 13(3), 298-315. https://doi.org/10.1108/09675421211281353Oyelere, P., Laswad, F. & Fisher, R. (2003). Determinants of internet financial reporting by New Zealand companies. Journal of International Financial Management and Accounting, 14(1), 26-61. https://doi.org/10.1111/1467-646X.00089Puspitaningrum, D., & Atmini, S. (2012). Corporate governance mechanism and the level of internet financial reporting: Evidence from Indonesian companies. Procedia Economics and Finance, 2, 157-166. http://dx.doi.org/10.1016%2FS2212-5671(12)00075-5Suryanto. (2019). Effect of internet financial reporting and company size on stock trading volume at LQ45 company in Indonesia stock exchange. Humanities & Social Sciences Reviews, 7(3), 527-533. https://doi.org/10.18510/hssr.2019.7378Zadeh, F. N., Salehi, M., & Shabestari, H. (2018). The relationship between corporate governance mechanisms and internet financial reporting in Iran. Corporate Governance, 18(6), 1021-1041. https://doi.org/10.1108/CG-06-2017-0126

ANALYSIS OF THE OPERATIONAL RISK DISCLOSURE OF SHARIA BANKS FOR THE 2015-2019 PERIOD Reza Rahmania Putri; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 5 (2021): September-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20215pp655-668

ABSTRAKPenelitian ini bertujuan untuk menginvestigasi pengaruh dari Dewan Pengawas Syariah (DPS), efisiensi, profitabilitas, dan ukuran perusahaan secara simultan dan parsial terhadap pengungkapan risiko operasional pada perbankan syariah di Indonesia. Metode yang digunakan adalah metode kuantitatif. Teknik analisis data akan menggunakan analisis statistik deskriptif, analisis regresi data panel, koefisien determinasi (R2), serta uji F dan uji t. Teknik penentuan sampel yang digunakan adalah teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, profitabilitas, efisiensi, jumlah anggota DPS dan frekuensi rapat DPS secara simultan berpengaruh signifikan terhadap pengungkapan risiko operasional. Secara parsial, ukuran perusahaan dan frekuensi rapat Dewan Pengawas Syariah berpengaruh positif dan signifikan, sedangkan efisiensi berpengaruh negatif dan signifikan. Profitabilitas dan jumlah anggota Dewan Pengawas Syariah tidak berpengaruh signifikan terhadap pengungkapan risiko operasional. Penelitian ini memberikan kontribusi terhadap pengetahuan mengenai keputusan pengungkapan risiko operasional perbankan syariah dan dapat menjadi rujukan bagi akademisi, pemerintah, investor syariah, dan stakeholders perbankan syariah dalam mengetahui indikator-indikator yang mempengaruhi pengungkapan risiko operasional perbankan syariah.Kata Kunci: risiko operasional, Dewan Pengawas Syariah, efisiensi, profitabilitas, ukuran perusahaan. ABSTRACTThis study aims to investigate the effect of the Sharia Supervisory Board, efficiency, profitability, and firm size simultaneously and partially on operational risk disclosure in Islamic banking in Indonesia. The method used is a quantitative method. The data analysis technique will use descriptive statistical analysis, panel data regression analysis, coefficient of determination (R2), as well as F test and t test. The sampling technique used is purposive sampling technique. The results of this study indicate that company size, profitability, efficiency, number of members of the Sharia Supervisory Board and the frequency of meetings of the Sharia Supervisory Board simultaneously have a significant effect on operational risk disclosure. Partially, company size and frequency of Sharia Supervisory Board meetings have a positive and significant effect, while efficiency has a negative and significant effect. Profitability and the number of members of the Sharia Supervisory Board have no significant effect on the disclosure of operational risk. This research contributes to knowledge about decisions on disclosure of Islamic banking operational risk and can be a reference for academics, government, sharia investors, and sharia banking stakeholders in knowing the indicators that affect the disclosure of Islamic banking operational risks.Keywords: Operational Risk, Sharia Supervisory Board, Efficiency, Profitability, Firm Size.DAFTAR PUSTAKAAbdullah, M., Shahimi, S., & Ghafar Ismail, A. (2011). Operational risk in Islamic banks: Examination of issues. Qualitative Research in Financial Markets, 3(2), 131–151. https://doi.org/10.1108/17554171111155366Adelopo, I. (2011). Voluntary disclosure practices amongst listed companies in Nigeria. Advances in Accounting, 27(2), 338–345. https://doi.org/10.1016/j.adiac.2011.08.009Ajija, S. R., Sari, D. W., Setianto, R. H., & Primanti, M. R. (2011). Cara cerdas menguasai Eviews. Jakarta: Salemba Empat.Aminah, S., Erina, N., Khairudin, & Damayanti, T. (2019). Financial performance and market share in Indonesia Islamic banking: Stakeholder theory perspective. International Journal of Scientific and Technology Research, 8(1), 14–18.Aryani, D. N., & Hussainey, K. (2017). The determinants of risk disclosure in the Indonesian non-listed banks. International Journal of Trade and Global Markets, 10(1), 58–66. https://doi.org/10.1504/IJTGM.2017.082376Baidok, W., & Septiarini, D. F. (2016). Pengaruh dewan komisaris, komposisi dewan komisaris independen, dewan pengawas syariah, frekuensi rapat dewan komisaris syariah, dan frekuensi rapat komite audit terhadap pengungkapan indeks Islamic Social Reporting pada bank umum syariah periode 2010-201. Jurnal Ekonomi Syariah Teori dan Terapan, 3(12), 1020. https://doi.org/10.20473/vol3iss201612pp1020-1034Barakat, A., & Hussainey, K. (2013). Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European Banks. International Review of Financial Analysis, 30, 254–273. https://doi.org/10.1016/j.irfa.2013.07.002Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011). Signaling theory: A review and assessment. Journal of Management, 37(1), 39–67. https://doi.org/10.1177/0149206310388419Doi, C. J., & Harto, P. (2017). Analisis pengaruh karakteristik perusahaan terhadap tingkat pengungkapan risiko pada perusahaan manufaktur. Diponegoro Journal of Accounting, 6(3), 538–549.Elamer, A. A., Ntim, C. G., Abdou, H. A., & Pyke, C. (2020). Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries. Global Finance Journal, 46. https://doi.org/10.1016/j.gfj.2019.100488Elms, H., & Berman, S. (1997). Stakeholder-agency theory. Proceedings of the International Association for Business and Society, 8(March), 657–668. https://doi.org/10.5840/iabsproc1997863Ginena, K. (2014). Sharī‘ah risk and corporate governance of Islamic banks. Corporate Governance (Bingley), 14(1), 86–103. https://doi.org/10.1108/CG-03-2013-0038Greuning, H. V., & Iqbal, Z. (2011). Analisis risiko perbankan syariah. Jakarta: Salemba Empat.Guthrie, J., & Parker, L. D. (1989). Corporate social reporting: A rebuttal of legitimacy theory. Accounting and Business Research, 19(76), 343–352. https://doi.org/10.1080/00014788.1989.9728863Hadi, N. H., & Fatihin, M. K. (2020). Determinants of sharia banking market share growth in Indonesia. Airlangga International Journal of Islamic Economics and Finance, 1(2), 87. https://doi.org/10.20473/aijief.v1i2.20805Harjoto, M., & Laksmana, I. (2018). The impact of corporate social responsibility on risk taking and firm value. Journal of Business Ethics, 151(2), 353–373. https://doi.org/10.1007/s10551-016-3202-yHelbok, G., & Wagner, C. (2006). Determinants of operational risk reporting in the banking industry. The Journal of Risk, 9(1), 49–74. https://doi.org/10.21314/jor.2006.140Hemrit, W. (2020). Difference between the determinants of operational risk reporting in Islamic and conventional banks: Evidence from Saudi Arabia. Journal of Operational Risk, 15(1), 1–38. https://doi.org/10.21314/JOP.2019.235Ibrahimovic, S., & Franke, U. (2017). A Probabilistic approach to IT risk management in the Basel regulatory framework: A case study. Journal of Financial Regulation and Compliance, 25(2), 176–195. https://doi.org/10.1108/JFRC-06-2016-0050Izhar, H., & Asutay, M. (2010). A theoretical analysis of the operational risk framework in Islamic banks. International Journal of Economics, Management and Accounting, 18(1), 73–113.Jelita, W. R. S., & Shofawati, A. (2019). Manajemen risiko operasional pada PT Bank Pembiayaan Rakyat Syariah (BPRS) Jabal Nur Tebuireng di Surabaya. Falah: Jurnal Ekonomi Syariah, 4(1), 69. https://doi.org/10.22219/jes.v4i1.8733Jensen, M. C., & Meckling, W. H. (1979). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 163–231. http://linkinghub.elsevier.com/retrieve/pii/0304405X7690026XKhoirudin, A. (2013). Corporate governance dan pengungkapan Islamic social reporting pada perbankan syariah di Indonesia. Accounting Analysis Journal, 2(2), 227–232. https://doi.org/10.15294/aaj.v2i2.2919Neifar, S., & Jarboui, A. (2018). Corporate governance and operational risk voluntary disclosure: Evidence from Islamic banks. Research in International Business and Finance, 46(146), 43–54. https://doi.org/10.1016/j.ribaf.2017.09.006Nova, R. S., & Oktaviana, U. K. (2016). Analisis pengungkapan sukarela bank syariah di Indonesia. El-Muhasaba: Jurnal Akuntansi, 6(1), 94–110. https://doi.org/10.18860/em.v6i1.3894Nugroho, M. R. (2012). Pengaruh profitabilitas, efisiensi, dan total aset terhadap tingkat pengungkapan risiko operasional bank umum syariah di Indonesia. Skripsi tidak diterbitkan. Depok: Universitas Indonesia.Pradnyani, I. G. A. A., & Sisidyani, E. A. (2015). Pengaruh ukuran perusahaan, profitabilitas, leverage, dan ukuran dewan komisaris pada pengungkapan tanggung jawab sosial perusahaan. E-Jurnal Akuntansi, 11(2), 384–397.Saufanny, A. D., & Khomsatun, S. (2019). Corporate governance dan pengungkapan manajemen risiko bank syariah di Indonesia. Jurnal Akuntansi Dan Keuangan Islam, 5(1), 47–61. https://doi.org/10.35836/jakis.v5i1.13Yuanisa, L. (2019). Pengaruh kepemilikan institusional dan tata kelola perusahaan terhadap pengungkapan risiko operasional perbankan syariah. Skripsi tidak diterbitkan. Yogyakarta: Universitas Islam Indonesia.

DETERMINANTS OF DISCLOSURE OF ISLAMIC SOCIAL REPORTING IN SHARIA COMMERCIAL BANKS IN INDONESIA 2015-2019 Tanstadhica Ainun Gatandi; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 6 (2021): November-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20216pp727-742

ABSTRAKPengungkapan tanggung jawab sosial yang dipakai saat ini atau yang disebut dengan Corporate Social Responsibility masih bersifat konvensional serta pengukuran yang dipakai masih mengacu kepada Global Reporting Initiative Index, yang dimana indikatornya masih dibatasi dengan aspek material saja. Dengan adanya keterbatasan tersebut, sudah mulai banyak diperbincangkan mengenai pengungkapan tanggung jawab sosial yang sesuai dengan prinsip syariah yaitu Islamic Social Reporting. Dalam penelitian ini bertujuan untuk menganalisis pengaruh antara Umur Perusahaan, Ukuran Dewan Pengawas Syariah, Profitabilitas, dan Likuiditas terhadap pengungkapan ISR pada Bank Umum Syariah di Indonesia tahun 2015-2019. Teknik analisis dalam penelitian ini menggunakan regresi data panel dengan menggunakan program software Eviews 10. Hasil penelitian menunjukkan bahwa berdasarkan hasil uji F menunjukkan secara simultan semua variabel berpengaruh secara signifikan terhadap pengungkapan ISR. Sedangkan berdasarkan hasil uji T menunjukkan bahwa variabel Umur Perusahaan dan Ukuran Dewan Pengawas Syariah berpengaruh terhadap pengungkapan ISR, sedangkan pada variabel Profitabilitas dan Likuiditas tidak berpengaruh terhadap pengungkapan ISR.Kata Kunci: Pengungkapan Islamic Social Reporting, Umur Perusahaan, Ukuran Dewan Pengawas Syariah, Profitabilitas, Likuiditas. ABSTRACTDisclosure of social responsibility used today or what is called Corporate Social Responsibility is still conventional and the measurement used still refers to the Global Reporting Initiative Index, where the indicators are still limited to material aspects. With these limitations, there has been a lot of discussion about the disclosure of social responsibility in accordance with sharia principles, namely Islamic Social Reporting. This study aims to analyze the effect of Company Age, Sharia Supervisory Board Size, Profitability, and Liquidity on ISR disclosure at Islamic Commercial Banks in Indonesia in 2015-2019. The analysis technique in this study uses panel data regression using the Eviews 10 software program. Meanwhile, based on the results of the T test, it shows that the variables of Company Age and Size of the Sharia Supervisory Board affect the disclosure of ISR, while the variables of Profitability and Liquidity have no effect on the disclosure of ISR.Keywords: Islamic Social Reporting Disclosure, Company Age, Sharia Supervisory Board Size, Profitability, Liquidity.DAFTAR PUSTAKAAffandi, H., & Nursita, M. (2019). Profitabilitas, likuiditas, leverage, dan ukuran perusahaan: Sebuah analisis islamic social reporting (ISR) pada perusahaan yang terdaftar di JII. Majalah Ilmiah BIJAK, 16(1), 1-11. https://doi.org/10.31334/bijak.v16i1.318Aini, N., Susilowati, Y., Indarti, K., & Age, R.F. (2017). Pengaruh umur perusahaan, ukuran perusahaan, leverage, likuiditas, profitabilitas, dan kinerja lingkungan hidup terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) Tahun 2012-2015. Dinamika Akuntansi, Keuangan dan Perbankan, 6(1), 67-82. Retrieved from https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/5945Ajija, R.S., Sari, W.D., Setianto, H.R., & Primanti, R. M. (2011). Cara cerdas menguasai Eviews. Jakarta: Salemba Empat.Alma, B., & Priansa, D. J. (2014). Manajemen bisnis syariah: Menanamkan nilai dan praktik syariah dalam bisnis kontemporer. Bandung: Alfabeta.Basuki, A.T., & Yuliadi, I. (2015). Elektronik data prosessing (SPSS 15 dan Eviews 7). Yogyakarta: Danisa Media.Chariri, A., & Ghozali, I. (2007). Teori akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.DPR RI. (2007). Undang-Undang No. 40 tahun 2007 tentang Perseroan Terbatas. Jakarta: DPR RI.Eksandy, A., & Hakim, M. Z. (2018). Faktor-faktor yang berpengaruh terhadap pengungkapan islamic social reporting pada perbankan syariah Indonesia periode 2011-2015. Jurnal Akuntansi Maranatha, 10(2): 187-198. https://doi.org/10.28932/jam.v10i2.1084Fauziah, K., & Yudho, P. (2013). Analisis pengungkapan tanggung jawab sosial perbankan syariah di Indonesia Berdasarkan Islamic Social Reporting Indeks. Jurnal Dinamika Akuntansi, 5(1), 12-20. https://doi.org/10.15294/jda.v5i1.2559Fitria, S., & Hartanti, D. (2010). Islam dan tanggung jawab sosial: Studi perbandingan pengungkapan berdasarkan global reporting initiative indeks dan Islamic social reporting indeks. Jurnal Simposium Nasional Akuntansi XIII Purwokerto.Ghozali, I. & Rahmatmono, D. (2013). Analisis multivariat dan ekonometrika: Teori, konsep, dan aplikasi dengan Eviews 8. Semarang: BPFE Universitas Diponegoro.Haniffa, R. (2002). Social reporting disclosure an Islamic perspective. Indonesian Management & Accounting Research, 1(2), 128-146.Harahap, S.S. (2015). Analisis laporan keuangan. Yogyakarta: UPP STIM YKPN.Herawati, H., Rawi, R., & Destiana, R. (2019). Pengaruh ROA dan ukuran dewan pengawas syariah terhadap Islamic social reporting pada bank umum syariah. Jurnal Akuntansi, 14(1), 1-12. Retrieved from http://jurnal.unsil.ac.id/index.php/jak/article/view/958Hussain, A., Khan, M., Rehman, A., Zada, S.S., Malik, S., Khattak, A., & Khan, H. (2020). Determinants of Islamic social reporting in Islamic banks of Pakistan. International Journal of Law and Management, 63(1), 1-15. https://doi.org/10.1108/IJLMA-02-2020-0060Janggu, T. (2004). Corporate social disclosure of construction companies in Malaysia. Unpublished Thesis. Universiti Teknologi MARA.Jati, K.W., Agustina, L., Muliasari, I., & Armeliza, D. (2020). Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia. Banks and Bank Systems, 15(2), 47-55. http://dx.doi.org/10.21511/bbs.15(2).2020.05Khoiruddin, A. (2013). Corporate governance dan pengungkapan Islamic social reporting pada perbankan syariah di Indonesia. Jurnal Akuntansi Universitas Negeri Semarang, 2(2), 227-232. https://doi.org/10.15294/aaj.v2i2.2919Lestari, P. (2013). Determinants of Islamic social reporting in syariah banks: Case of Indonesia. International Journal of Business and Management Invention, 2(10), 28-34.Lestari, S. (2016). Pengaruh tingkat profitabilias, likuiditas, leverage, ukuran perusahaan, dan umur perusahaan terhadap pengungkapan Islamic social reporting pada perbankan syariah Indonesia tahun 2010-2014. Jurnal Akuntansi Unesa, 4(2).Mallin, C., Farag, H., & Ow-Yong, K. (2014). Corporate social responsibility and financial performance in Islamic banks. Journal of Economic Behavior & Organization, 103, S21-S38. https://doi.org/10.1016/j.jebo.2014.03.001Nalukenge, I., Nkundabanyanga, S.K., & Tauringana, V. (2012). Literacy, external user-pressure and quality of accounting information of Ugandan SMEs. Accounting in Africa, 12(A), 51-73. http://dx.doi.org/10.1108/S1479-3563(2012)000012A007Othman, R., Thani, A.Md., & Ghani, E.K. (2009). Determinants of Islamic social reporting among top shariah-approved companies in bursa Malaysia. Research Journal of International Studies, 12, 4-20.Othman, R., & Thani, A. (2010). Islamic social reporting of listed companies in Malaysia. International Business & Economics Research Journal, 9(4), 135-144. http://dx.doi.org/10.19030/iber.v9i4.561Prasetyoningrum, A.K. (2018). Pengaruh ukuran perusahaan, profitabilitas, leverage, efisiensi biaya, dan umur perusahaan terhadap Islamic social reporting pada perbankan syariah di Indonesia. MALIA: Journal of Islamic Banking and Finance, 2(2), 147-162. http://dx.doi.org/10.21043/malia.v2i2.4780Priyatno, D. (2012). Cara kilat belajar analisis data dengan SPSS 20. Yogyakarta: ANDI.Purwani, T., Nurlaela, & Wijayanti, S.A. (2018). The influence of company size, profitability, liquidity, leverage and tax avoidance disclosure against the Islamic social reporting on companies listed on the Indonesian stock index of sharia. Proceeding ICTESS (International Conference on Technology, Education, and Social Sciences), 39-47.Putri, R.K., & Kurnia, P. (2017). Pengaruh ukuran perusahaan, profitabilitas, leverage, likuiditas, dan basis kepemilikan terhadap corporate social responsibility pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2012-2014. Jurnal Online Mahasiswa Fakultas Ekonomi, 4(1), 558-571.Ramadhani, F. (2016). Pengaruh ukuran perusahaan, profitabilitas, leverage, dan ukuran dewan pengawas syariah terhadap pengungkapan Islamic social reporting (Studi empiris pada bank umum syariah di Indonesia tahun 2010-2014). Jurnal Online Mahasiswa Fakultas Ekonomi, 3(1), 2487-2500.Sofyani, H., Ulum, I., Syam, D., & Wahjuni, S. (2012). Islamic social reporting indeks sebagai model pengukuran kinerja sosial perbankan syariah (Studi komparasi Indonesia dan Malaysia). Jurnal Dinamika Akuntansi, 4(1), 36-46. https://doi.org/10.15294/jda.v4i1.1958Sudana, I.M. (2011). Manajemen keuangan perusahaan teori dan praktek. Jakarta: Erlangga.Triyuwono, I. (2006). Perspektif, metodologi, dan teori akuntansi syariah. Depok: PT RajaGrafindo Persada.Wardani, M.K., & Sari, D.D. (2018). Disclosure of Islamic social reporting in sharia banks: Case of Indonesia and Malaysia. Journal of Finance and Islamic Banking, 1(2), 105-120. https://dx.doi.org/10.22515/jfib.v1i2.1495Widiyanti, N.W., & Hasanah, N.T. (2017). Analisis determinan pengungkapan Islamic social reporting (Studi kasus pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) tahun 2011-2015). BISNIS Jurnal Bisnis dan Manajemen Islam, 5(2), 239-264. http://dx.doi.org/10.21043/bisnis.v5i2.3013Winarno, W. W. (2015). Analisis ekonometrika dan statistika dengan EViews. Yogyakarta: UPP STIM YKPN.

Capital Buffer, Risk, Profitability, Size, and Macroeconomics: Empirical Study on Islamic Banks Dina Fitrisia Septiarini; Ulis Fajar Choirotun Hisan; Matsahri Matsahri; Dian Filianti
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 13, No 1 (2021)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Abstract. The development of Islamic economics has led to the growth of Islamic banking, as a financial institution based on sharia principles. This research aims to analyze the relationship of risk, profitability, company size, and macroeconomics with capital buffer of Shariah Commercial Banks Indonesia during the period of 2015-2019. The study used a quantitative approach of the regression panel data with stata13 statistical tools. This study used secondary data with a population of 14 sharia commercial banks and a sample of 12 Islamic commercial banks using purposive sampling method. BOPO, NM, ROA, and KURS (exchange rate) were found to have significant positive effects on CB. SIZE has a significant negative effect, while NPF has positive insignificant effect on CB. Islamic banks, regulators, and governments may consider risks, profitability, company size, and macroeconomic conditions in determining the size of capital buffers and maintaining the adequacy of capital owned by Islamic Banking.Keyword: Capital Buffer, Islamic Economic Systems, Shariah Banks. Abstrak. Ekonomi Islam menjadi paradigma baru yang komprehensif. Bank syariah dalam sistem ekonomi Islam merupakan lembaga keuangan dengan prinsip syariah. Penelitian ini bertujuan untuk menganalisis hubungan risiko, profitabilitas, ukuran perusahaan, dan makroekonomi dengan penyangga modal (CB) Bank umum syariah (BUS) di Indonesia pada tahun 2015-2019. Pendekatan penelitian menggunakan pendekatan data panel kuantitatif regresi dengan alat statistik stata13. Penelitian ini menggunakan data sekunder dengan populasi 14 Bank Islam dan sampel 12 bank umum syariah berdasarkan metode purposive sampling. BOPO, NM, ROA, dan KURS (nilai tukar) ditemukan memiliki pengaruh positif yang signifikan terhadap CB. SIZE memiliki hubungan negatif signifikan, sedangkan NPF positif tidak signifikan. Bank syariah, regulator, dan pemerintah dapat mempertimbangkan risiko, profitabilitas, ukuran perusahaan, dan kondisi makroekonomi dalam menentukan ukuran penyangga modal dan menjaga kecukupan modal yang dimiliki oleh Perbankan Syariah.Kata Kunci: Penyangga Modal, Sistem Ekonomi Syariah, Bank Syariah

Analysis Of The Factors That Influence Islamic Bank Capital Buffers In Indonesia Ulis fajar Choirotun Hisan; Dina Fitrisia Septiarini; Dian Filianti
AKRUAL: JURNAL AKUNTANSI Vol 12 No 1 (2020): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n1.p80-93

Banks are trust institutions. An appropriate tool in sustaining trust is the capital adequacy of the bank (capital buffer). This study aims to analyze the effect of financing risk (NPF), operational risk (BOPO), market risk (NI), Third Party Funds (DPK), GDP Growth (GDPG) and inflation on BUS capital buffers in Indonesia during the 2014-2018 period. This study uses panel data regression method with a sample of 12 BUS based on purposive sampling technique. BOPO, DPK, GDPG, and INF were found to have a significant effect on BUFF, where BOPO, DPK, and INF had a negative effect, while GDPG was positive. So operational risk, third party funds, GDP Growth, and inflation can be said to be determinants of BUS capital buffers in Indonesia in the 2014-2018 period. Financing risk (NPF) and market risk (NI) have no significant effect on BUS capital buffer in the study period. Regarding basel III implementation, operational risk is a significant determinant of capital buffer, and capital buffer is found to be procyclical to the Indonesian economy. Future studies can include more risk measurement variables and other macroeconomic variable

Determinants of Non-Performing Financing of Mortgage in Islamic Commercial Banks Rofadatul Hasanah; Dina Fitrisia Septiarini; Dian Filianti
International Journal of Islamic Business and Economics (IJIBEC) Vol. 4 No. 2 (2020): IJIBEC VOL. 4 NO. 2 DECEMBER 2020
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v4i2.2725

This study aims to determine the effect of Capital Adequacy Ratio, Return on Assets, BI 7-Day Rate, and Inflation towards Non-Performing Financing Mortgages in Islamic commercial banks in Indonesia. The population of this study is the Islamic commercial banks in the period 2015-2019. The sample used is a saturated sample, which uses all Islamic banks as research samples. This research uses a quantitative approach using time series data. All variables use the percentage of growth and show the results of the level stationary so that the technique used is Ordinary Least Square (OLS) regression analysis which is processed using E-Views 10 software. The results of this study indicate partially the Capital Adequacy Ratio and Return on Assets variables have a negative influence significant to Non-Performing Financing Mortgages. While BI 7-Day Rate and Inflation variables do not influence Non- Performing Financing Mortgages. Nonetheless, Capital Adequacy Ratio, Return on Assets, BI 7-Day Rate, and Inflation simultaneously have a significant effect on the Non-Performing Financing of Mortgages in Islamic commercial banks in Indonesia in the period 2015-2019.

Islamic Economic Students Knowledge and Attitude Toward Halal Pharmacy Product in East Java, Indonesia Sylva Alif Rusmita; Muhamad Nafik Hadi Ryandono; Dian Filianti; Marhanum Che Mohd Salleh
al-Uqud : Journal of Islamic Economics Vol. 5 No. 1 (2021): January
Publisher : Universitas Negeri Surabaya

A Muslim has a limitation in consuming or wearing something. A Muslim is only permitted to consume something halal, either in food, drink, clothes, even finance. In the pharmaceutical industry, the standard of Halal Pharmaceutical is the most crucial document that should be followed to standardize the quality and the safety of halal. This research will analyze the knowledge and attitude of Islamic economics students who have the basic knowledge about halal and analyze how their attitude to the halal pharmacy. The research method is qualitative, with a literature review and descriptive analysis data from the questioner. Information on the label will influence the choices before buying and or consuming the medicine on the customer site. Consumers prefer to choose medicine with a halal label so that it will also benefit industries that have halal labels. But, in halal pharmacy, customers still hard to applied halal things in medicine; even though customers understand about halal, customers' attitude does not imply the principle of halal in the medicine.

Analysis of Sukuk Research in Indonesia Bibliometric Approach Lina Nugraha Rani; Nisful Laila; Dian Filianti; Dwi Wulan Ramadani
AL-MUZARA'AH AL-MUZARA'AH Special Issue 2022
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.specialissue2022.43-56

The concept of sharia-based finance is currently growing rapidly in Indonesia. One form of sharia financial instrument that has been issued by both corporations and the state is the sukuk. Sukuk is one of the most innovative forms of product in the development of the contemporary sharia financial system. It can be concluded that sukuk is an alternative source of funding, especially for the government and corporate companies. The growth of sukuk in Indonesia has increased sharply compared to other Islamic financial instruments, the growth reaching 84% per year if analyzed from 2001 to 2007. Thus, sukuk has developed into one of the most important mechanisms in increasing finance in the international capital market through an Islamically acceptable structure. This study aims to determine the development of research trends in sukuk in Indonesia published by leading journals on Islamic financial economics. The data analyzed consisted of 47 papers that Scopusindexed research publications. The data is then processed and analyzed using the VOSviewer application to find out the bibliometric map of the development of sukuk research in Indonesia.

Selection of Financial Information Publication Media at LAZNAS LMI According to Muzakki Alfi Laili Azizah; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp586-599

ABSTRAK Semakin berkembangnya teknologi dan informasi, lembaga zakat dituntut untuk memanfaatkan situasi yang ada. Salah satu pemanfaatan tersebut ditunjukkan dengan adanya menggunaan media publikasi informasi keuangan yang beragam. Penelitian ini bertujuan untuk mengetahui media publikasi informasi keuangan menurut muzakki dilihat dari jenis media pelaporan, aksesibilitas, bentuk penyajian dan potensi pemahaman. Penelitian ini mengggunakan metode kuantitatif dengan teknik analisis AHP (Analytical Hierarchy Process). Alat ukur yang digunakan dalam penelitian ini yaitu expertchoice. Populasi dalam penelitian ini yaitu muzakki LAZNAS LMI dengan menggunakan 50 sampel. Temuan dalam penelitian ini menunjukkan bahwa secara hirarki yang menjadi media publikasi pilihan muzakki yaitu media sosial dengan bobot nilai (0.403), website dengan bobot nilai (0.243), majalah dengan bobot nilai (1.69), dan terakhir poster dengan bobot nilai (0.88). Hasil temuan dalam penelitian dapat diimplikasikan oleh LAZNAS LMI dalam bentuk pemaksimalan penggunaan media sosial sebagai media publikasi informasi keuangan. Selain itu, penelitian ini dapat dijadikan peningkatan kepercayaan (trust) terhadap LMI sebagai lembaga penghimpun dan penyalur zakat. Kata Kunci: Jenis media pelaporan, aksesibilitas, bentuk penyajian, potensi pemahaman, lembaga zakat. ABSTRACT With the development of technology and information, zakat institutions are required to take advantage of the existing situation. One of these uses is indicated by the use of various financial information publication media. This study aims to determine the financial information publication media according to Muzakki seen from the type of reporting media, accessibility, the form of presentation, and potential for understanding. This study uses quantitative methods with AHP (Analytical Hierarchy Process) analysis techniques. The measuring instrument used in this research is expert choice. The population in this study is LAZNAS LMI muzakki using 50 samples. The findings in this study indicate that hierarchically the publication media of muzakki's choice are social media with a weighted value of (0.403), websites with a weighted value of (0.243), magazines with a weighted value of (1.69), and finally posters with a weighted value of (0.88). The findings in this study can be implied by LAZNAS LMI in the form of maximizing the use of social media as a medium for publishing financial information. In addition, this research can be used to increase trust in LMI as an institution that collects and distributes zakat. Keywords: Types of reporting media, accessibility, the form of presentation, the potential for understanding, zakat institutions. DAFTAR PUSTAKA Adhi, A. (2010). Pengambilan keputusan pemilihan handphone terbaik dengan analytical hierarchy process (AHP). Jurnal Dinamika Teknik, 4(2), 24–33. Al-Sheikh. (2003). Tafsir Ibnu Katsir jilid 2. Jakarta: Gramedia. Alexander, R. M., & Gentry, J. K. (2014). Using social media to report financial results. Business Horizons, 57(2), 161–167. https://doi.org/10.1016/j.bushor.2013.10.009 Amin, M. H., Mohamed, E. K. A., & Elragal, A. (2020). Corporate disclosure via social media: A data science approach. Online Information Review, 44(1), 278–298. https://doi.org/10.1108/OIR-03-2019-0084 Aprilia, I. (2019). Determinan akuntabilitas dan transparansi pengelolaan alokasi dana desa dan dampaknya terhadap kepercayaan masyarakat. Akurasi: Jurnal Studi Akuntansi Dan Keuangan, 2(2), 109–122. https://doi.org/10.29303/akurasi.v2i2.18 Assa’diyah, H., & Pramono, S. (2019). Kenapa muzakki percaya kepada lembaga amil zakat? Jurnal Akuntansi Dan Keuangan Islam, 7(1), 81–100. https://doi.org/10.35836/jakis.v7i1.68 DSAK IAI. (2022). Standar akuntansi keuangan syariah (SAK). Jakarta: Ikatan Akuntan Indonesia. Diatmika, I. G. P. A., & Yadnyana, I. K. (2017). Pengungkapan pelaporan keuangan melalui website dan faktor-faktor yang memengaruhi. E-Jurnal Akuntansi Universitas Udayana, 21(1), 330–357. Huda, N., Anggraini, D., Ali, K. M., Mardoni, Y., & Rini, N. (2014). Prioritas solusi permasalahan pengelolaan zakat dengan metode AHP (Studi di Banten dan Kalimantan Selatan). Al-Iqtishad: Journal of Islamic Economics, 6(2). https://doi.org/10.15408/ijies.v6i2.1232 Kemendikbud. (2016a). Media menurut KBBI. https://kbbi.kemdikbud.go.id/entri/media Kemendikbud. (2016b). Publikasi menurut KBBI. https://kbbi.kemdikbud.go.id/entri/Publikasi Kementerian Agama. (2019). Terjemahan Al-Quran kementrian agama. https://quran.kemenag.go.id/surah/3/110 Khlifi, F. (2021). Web-based financial reporting, social media and information asymmetry: The case of Saudi Arabia. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-01-2021-0008 Ludden, E. (2022). Why you should embrace analytic hierarchy process (AHP) software. 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(2018). Pengaruh kompetensi aparatur desa dan pemahaman akuntansi desa sebong lagoi kecamatan teluk sebong Bintan. Journal of Maritime Empowerment, 1(1), 49–52. https://doi.org/10.31629/jme.v1i1.1159 Pongoh, M. (2013). Analisis laporan keuangan untuk menilai kinerja keuangan PT. Bumi Resources Tbk. EMBA, 1(3), 669–679. https://doi.org/10.35794/emba.1.3.2013.2135 Pujianto, P., & Asrori, A. (2015). Implementasi PSAK 109 pada OPZ di Kota Semarang. Accounting Analysis Journal, 3(4), 457–465. https://doi.org/10.15294/aaj.v4i1.7831 Puskas Baznas. (2020). Outlook Zakat Nasional 2020. Jakarta: Puskas Baznas. Puskas Baznas. (2021). Outlook Zakat Indonesia 2021. Jakarta: Puskas Baznas. Rahman, T. (2015). Akuntansi zakat, infak dan sedekah (PSAK 109): Upaya peningkatan transparansi dan akuntabilitas organisasi pengelola zakat (OPZ). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 6(1), 141. https://doi.org/10.18326/muqtasid.v6i1.141-164 Reni Oktavia, E. S. (2017). Analisis pengaruh penyajian informasi keuangan berbentuk grafik; peranan modalitas informasi manusia, pendekatan eksperimen. Jurnal Ilmiah Administrasi Bisnis dan Inovasi, 1(1), 42–56. https://doi.org/10.25139/jai.v1i1.391 Rini, R. (2016). Penerapan internet financial reporting untuk meningkatkan akuntabilitas organisasi pengelola zakat. Jurnal Akuntansi Multiparadigma, 95, 288–306. https://doi.org/10.18202/jamal.2016.08.7022 Rizkia, R., Arfan, M., & Shabri, M. (2014). Akuntansi untuk membayar zakat maal (Studi para muzakki di kota Sabang). Jurnal Telaah & Riset, 7(1), 29-38. Roziq, A., Sulistiyo, A. B., Shulthoni, M., & Anugerah, E. G. (2021). An escalation model of muzakki’s trust and loyalty towards payment of zakat at baznas Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 551–559. https://doi.org/10.13106/jafeb.2021.vol8.no3.0551 Samargandi, N., Tajularifin, S. M., Ghani, E. K., Aziz, A. A., & Gunardi, A. (2018). 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