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All Journal Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research
Sofyan S Harahap
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Economics, Econometrics & Finance

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PERSEPSI ANALIS KREDIT / PEMBIAYAAN TENTANG RESIKO KREDIT PADA BANK KONVENSIONAL DAN BANK SYARIAH (STUDIKASUS PADA BANK CENTRAL ASIA DAN BANK SYARIAH MANDIRI) Samiah Harhara; Sofyan S Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 1 (2009): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1639.065 KB) | DOI: 10.25105/mraai.v9i1.667

Abstract

A number of theories on Islamic accounting have been proposed in the study on Islamic accounting. It has been showed that there is a require for Moslem business organization to have a different accounting that build successful for Muslim, not only in this life but also for hereafter. This study attempts to elaborate the perception on credit analysis in Islamic banking and in conventional banking in Jakarta. There are three hypotheses that has been examined. The result shows that there is no significant perception difference among the two on "process of risk management application " and "credit risk identification " but in the 3rd identification test, it was found a significant difference perception on "appearing stagnant credit". Although the means are not significantly different, the descriptive statistics shows that the perception of credit analysts in Islamic banking is more pragmatic towards Islamic Accounting issues rather than those in conventional accounting.Keywords: Credit analysts, conventional bank, Islamic bank, accounting information.Islamic perspective.
HUBUNGAN ANTARA INDIKATOR MIKRO DAN MAKRO TERHADAP NILAI BUKU DAN HARGA PASAR SAHAM PERUSAHAAN Renata H Jacob; Sofyan S Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 7 No. 2 (2007): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (716.053 KB) | DOI: 10.25105/mraai.v7i2.974

Abstract

This study discusses the differences between Book Value and Market Value of Indonesian Com­pany listed in .1SE focuses on banking industry which sample total 11 banks. The data was collected from financial reports of those banks published in the Indonesian Capital Market Directory of 1998­2002. The objective of the study was to test the differences between book value and market value of banks' shares using Tobin Q-Ratio model. Then, micro aspects are represented by EPS, LDR and ETA and macro aspects are represented by inflation and interest rate were examined how much those variables influence book value and market value. The study found that there was a difference between book value and market value. Average Q-Ratio Indonesian banking industry during 1999-2002 respectively was 1.72, 1.27, 0.92, 1.10 and 1.25. The highest and the lowest 0 ratio during 4 years in average was achieved by FT Bank CIC International Tbk 4,14 and PT Bank Pan Indonesia Tbk 0.27 respectively. Then, the correlation between independent and dependent variables using SPSS version 10 has been tested and found that micro aspect only influences 45.8% to book value and 61.7% to market value. EPS has more significant role in influencing book value and market value. Macro aspect has a minimum role in influencing. The limitation of this study is due to limitation of sample, period and ratio tested. Future research could be done in having more sample periods and ratios.Keywords: Measurement, Valuation, Book Value, Market Value, Financial Ratio, micro and macro aspects.
Relationship Between Institutional Shareholdings of the Constituent Companies of FTSE Islamic Index and Corporate Social Performance: An Empirical Investigation Abul Hassan; Sofyan S Harahap
Indonesian Management and Accounting Research Vol. 5 No. 1 (2006)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (716.335 KB) | DOI: 10.25105/imar.v5i1.1272

Abstract

A business company which is defined as being socially responsible, demonstrates the perception of the link between social and fmancial performance. This characteristic may lead the business company to long-term competitive advantages in terms of improvement of financial performance. In the European countries, Islamic institutional investors such as mutual funds, equity funds, charities etc have become the predominant players and their influence in the western markets are growing. Present study hypothesises that Islamic or socially responsible institutional investors invest heavily in companies with strong corporate social performance. Empirical results indicate a significant, positive relationship between social performance and number of institutions holding shares of constituent companies of the Islamic index.
Co-Authors Abul Hassan Renata H Jacob Samiah Harhara