Articles
<![CDATA[Corporate Governance Evaluation of PT Bank A in Relation with Spin-Off Preparation Sharia Business Units ]]>
<![CDATA[Arief Nugroho]]>;
<![CDATA[Evony Silvino Violita]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v6i3.3563
<![CDATA[The motivation for the research is due to Bank A prepared for a Spin-Off Sharia Business Unit to comply with the provisions of Law No 21 of 2008 relating to Islamic banking, there are several cases regarding corporate governance in Sharia banking, so Bank A has an obligation to make sure current practice of corporate governance is adequate enough to be benchmarked by Sharia Business Unit. The goal of the research is to evaluate the practice of corporate governance in PT Bank A in relation to the Spin-Off preparation Sharia Business Unit to comply with the provisions of Law No. 21 of 2008 relating to Islamic Banking. The evaluation has become important because Bank A has responsibilities to guide the corporate governance design of the Sharia Business Unit to be a separate entity using the current corporate governance practice of Bank A as a benchmark. Document analysis and a semi-structured face-to-face procedure interview were employed to achieve the purposes of the research. Data were taken from the Head of Corporate Secretary, Financial Controller, Sharia Planning and Strategic Head, and internal documents of PT Bank A. There are several aspects of Bank A to improve in order to have a better corporate governance foundation to guide the preparation process for establishing (spin-off) Sharia Business Units such as strengthening of systems, infrastructure, and public participation processes. This study adds to the knowledge body on the evaluation of corporate governance for conventional banking in order to spin off Sharia business units due to the obligation stated in the provisions of Law No. 21 of 2008 relating to Islamic Banking. The study also argued not only the regulation can be used as an indicator for evaluation but using the “beyond regulation” indicator will be beneficial to improve current corporate governance practices to become efficient and effective. This research is going to evaluate the corporate governance practice of PT Bank A using the General Guidelines for Governance of Indonesian Sharia Entities (Pedoman Umum Governansi Entitas Syariah Indonesia) (PUG-ESI) which the guideline is new in Indonesia. This research is going to give an overview of the current implementation of corporate governance and the steps that need to be taken to prepare for a spin-off in 2023 in terms of complying with corporate governance guidance. This research can be used as a good benchmark for the conventional banking industry which spin-offs Sharia Business Units in Indonesia.]]>
<![CDATA[Capturing the Potential Implementation of Islamic Financing with Supply Chain Finance Model Fisheries Sector in Belitung ]]>
<![CDATA[Reviandi Ramadhan]]>;
<![CDATA[Evony Silvino Violita]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol. 9 No. 1 (2024): FEBRUARY ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v9i1.31601
<![CDATA[This research aims to analyze the Islamic financing model with supply chain financing and its impact for the economic development, especially for fisheries households in Belitung region. This research uses a qualitative approach. The main object of this research was Bank Pembiayaan Rakyat Syariah and the fishery sector in Belitung. In addition, the distribution of the locations of fisheries households consists of 5 (Five) subdistrict namely: Tanjung Pandan, Membalong, Sijuk, Badau, and Selat Nasik. In this study, the research uses a basic framework of interview questions to 10 infromants from multi-channel financing business model study by Bank Indonesia (2023). The results of this study found that the supply chain financing model with Islamic financing contracts has the potential prospect to be applied by using the musharakah and wakalah bil ujrah contract of transactions for fisheries households in five subdistrict of Belitung region. The implication of this research to enhance the critical role of the Islamic financing model for fisheries households to increase the income of fisherman exchange rate in Belitung Regency]]>
<![CDATA[RELIGIOSITY AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) IN SUPPORTING COMMUNITY ENGAGEMENT DURING THE COVID-19 PANDEMIC: WORK FROM HOME (WFH) AND WORK FROM OFFICE (WFO) ]]>
<![CDATA[Octaffiani, Desprina]]>;
<![CDATA[Violita, Evony Silvino]]>
<![CDATA[ Journal of Environmental Science and Sustainable Development Vol. 5, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[Pandemic COVID-19 that is currently faced by all countries has changed the wheels of workers' lives in all sectors. Keeping work performance in good quality is needed to in improving company performance. One way that is considered important to maintain the performance of the workforce is by voluntary social support received from co-workers or what is called Organizational Citizenship Behaviour (OCB). This study examines the correlation o of job satisfaction and religiosity on OCB behaviour. Because while religious belief and the level of religiosity are an important part of a person's life, many studies have been conducted to test this., However, due to but the circumstances of the COVID-19 pandemic which divided workers into WFH and WFO, this has allowed organizations to make different regulations for organizational productivity. With the purposive sampling technique, the total number of respondents is 416 workers who live in Bogor, Depok, Tangerang, and Bekasi (Jakarta and West Java). Data were analysed using PLS-SEM (Partial Least Square-Structural Equation Model) with the software Smart PLS. This study does not prove the direct influence of religiosity on OCB’s employees. In addition, in the pandemic situation, which requires most of the employees to work with the Work from Home (WFH) system, it does not show a significant effect on the relationship of religiosity to OCB behaviour, while Work from Office (WFO) workers are proven to show more helping behaviour that influenced by the level of their religiosity. This research is expected to be an illustration of how important it is for increasing job satisfaction that will make the workers more aware and willing to take action to help co-workers during the COVID-19 pandemic.]]>
<![CDATA[Perancangan Sistem Pengendalian Manajemen Berdasarkan Four Levers of Control pada Start-up (Studi Kasus pada Start-up XYZ) ]]>
<![CDATA[Ibrahim, Maulana Malik]]>;
<![CDATA[Violita, Evony Silvino]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 1 (2023): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/10.21009/wahana.18.017
<![CDATA[Penelitian ini bertujuan untuk merancang sistem pengendalian manajemen (SPM) pada start-up dengan menggunakan kerangka Four Levers of Control (4LOC) Simons. SPM penting dalam pertumbuhan start-up karena menyediakan infrastruktur manajemen dan membantu pendiri atau CEO untuk memastikan bahwa tindakan karyawan konsisten dengan tujuan perusahaan. Penelitian ini menggunakan metode studi kasus kualitatif sehingga dapat dirancang SPM yang sesuai untuk start-up XYZ. Pengumpulan data dilakukan melalui wawancara semi terstruktur, observasi langsung, dan studi kepustakaan. Hasil penelitian menyoroti pentingnya memformalkan tujuan perusahaan dengan menetapkan visi, misi, dan nilai inti perusahaan (belief system) dan kode etik perusahaan (boundary system) di start-up XYZ. Selanjutnya untuk memonitor kinerja dan tujuan organisasi, start-up XYZ menggunakan Balanced Scorecard sebagai diagnostic control system.]]>
<![CDATA[Analisis Penerapan TELOS Feasibility Study Sebagai Kriteria Penilaian Kelayakan Investasi pada UMKM: Studi Kasus Inkubator Bisnis di Lampung ]]>
<![CDATA[Kolbiana, Aini]]>;
<![CDATA[Violita, Evony Silvino]]>
<![CDATA[ Jurnal Maksipreneur Vol 14 No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Proklamasi 45 ]]>
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DOI: 10.30588/jmp.v14i1.1666
<![CDATA[This study aims to provide investment feasibility assessment criteria that can be used to assess MSMEs so they can help increase opportunities to obtain investment. There are no specific regulations regarding investment eligibility criteria for MSMEs in Indonesia, so it’s difficult for various parties to carry out investment activities. The approach is taken through the dimensions of Technical, Economic, Legal, Operational, and Schedule Feasibility Studies (TELOS FS) which are usually used to analyze the feasibility of investing in projects. The object of this research is a business incubator that provides funding for MSMEs. This research used interviews, observation, and document analysis for investee and business incubators. The research results show that using TELOS dimension can be fully utilized with several adjustments. Another result is that TELOS FS can be used for SMEs. For micro businesses technical and operational aspects can be fully assessed, but for using comprehensive aspect assistance/incubation is required to apply TELOS FS as an assessment aspect. This research helps investors to map aspects to assess the feasibility of investing in MSMEs. This research was conducted using qualitative methods for in-depth exploration, but further research using quantitative methods with a larger sampling number is expected to support this research.]]>
<![CDATA[Competency-based curriculum in Shariah accounting study program in Indonesia ]]>
<![CDATA[Violita, Evony Silvino]]>;
<![CDATA[Siswantoro, Dodik]]>;
<![CDATA[Abdullah, Wasilah]]>;
<![CDATA[Nurhayati, Sri]]>
<![CDATA[ Jurnal Ekonomi & Keuangan Islam Volume 11 No. 2, July 2025 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/JEKI.vol11.iss2.art9
<![CDATA[Purpose – This study aimed to evaluate the curricula of the Study Program in Shariah Accounting in Indonesia. This research also proposes a particular curriculum for study programs on Shariah accounting in Indonesia.Methodology – The curricula are evaluated using a competency-based approach towards some study programs. For this purpose, this study conducts a comparative research method by comparing the expectations of the industry with the curricula of six (6) undergraduate study programs in Shariah account-ing. This step is followed by conducting several interviews with the head of the study programs as well as the practitioners to support the qualitative analysis.Findings – The research finds that existing curricula need some improvement to meet the expectations of the industry. Some new subjects offered for the proposed competency-based curriculum are related to risk management, management control systems, the digital economy, leadership, Islamic entrepreneurship, ethics and governance, data analytics, and personal financial planning.Implications – Study programs in developing curricula should consider the comprehensiveness of the curricula and balance the aspects of knowledge, skills, ethics, and governance. Discussion forums among study programs in Indonesia can produce a curriculum that can be used as a standard or benchmark for their own study programs.Originality – Evaluating the existing curricula of the Shariah accounting program in Indonesia has not yet been conducted or discussed in the literature more intensely. This study analyzed curricula based on competencies. Hence, it can align graduates’ competencies with the needs of the industry.]]>
<![CDATA[THE EFFECT OF SHARIA STOCK STATUS AND THE COMPANY'S NON-SHARIA DEBT RATIO ON ESG SCORE ]]>
<![CDATA[Raniri, Rumi]]>;
<![CDATA[Violita, Evony Silvino]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v10i2.75338
<![CDATA[Daftar Efek Syariah (DES) does screening to create Indeks Saham Syariah Indonesia (ISSI). Following Sharia values, it is necessary to see whether it can also reflect better non-financial reports. This study examines whether the ESG performance of sharia-compliance companies is higher. Unlike previous studies, this study also tests whether non-sharia debt ratio (that also reflect sharia compiance) affects the ESG score instead of leverage. This study uses Ordinary Least Square (OLS) regression with fixed effect analysis to compare the ESG score among Indonesian companies. The results prove that, while non-sharia debt ratio affects ESG scores especially the environmental and social pillars, DES screening affects ESG scores especially the social pillar only. This finding enriches studies on ESG and sharia compliance. This study broadens the perspective of stakeholders in Indonesia who pay attention to maqashid sharia and provides implications for DES to integrate ESG dimensions in determining sharia-compliant companies.]]>
<![CDATA[The Analysis of Compliance with Internal Control Principles at Bank Syariah XXX Based on the COSO Integrated Framework 2013 ]]>
<![CDATA[Khansa, Yarsita Salsabila Al]]>;
<![CDATA[Violita, Evony Silvino]]>
<![CDATA[ Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 2 No. 2 (2023): November 2023 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/jambak.v2i2.7845
<![CDATA[This research aims to analyze the compliance with internal control principles at Bank Syariah XXX using the COSO Integrated Framework 2013. The research methodology is qualitative, involving documentation studies and interviews with relevant stakeholders in the bank. The analysis results indicate that Bank Syariah XXX has implemented the internal control principles proposed by the COSO Integrated Framework 2013. Supporting factors for this implementation include management commitment, a solid understanding of Sharia principles, and an integrated information system. This study provides valuable insights for Bank Syariah XXX to continually enhance the effectiveness of its internal controls in accordance with applicable standards.]]>
<![CDATA[Pengaruh Penerapan Nilai-Nilai Islam Terhadap Kinerja Bank Syariah dengan Menggunakan Maqashid Index: Studi Lintas Negara ]]>
<![CDATA[Reza, Muhammad]]>;
<![CDATA[Violita, Evony Silvino]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v5i1.8088
<![CDATA[This study aims to examine the effect of the implementation of Islamic values on the performance of Islamic banks.The implementation of the Islamic values is measured by scoring Islamic values disclosure in the annual reports, while the bank performance is proxied by the maqashid index. The sample is taken from Islamic banks from 9 countries with the biggest assets in Islamic banks. The total sample is 26 islamic banks or 79 islamic banks-years observation. The hypotheses are tested using regression of panel data. This study founds that the implementation of Islamic values in Islamic banks positively influences the bank performance. The result of this study demontrates that the implementation of Islamic values in Islamic banks will boost the banks performance.]]>
<![CDATA[Corporate Governance Evaluation of PT Bank A in Relation with Spin-Off Preparation Sharia Business Units ]]>
<![CDATA[Nugroho, Arief]]>;
<![CDATA[Violita, Evony Silvino]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v6i3.3563
<![CDATA[The motivation for the research is due to Bank A prepared for a Spin-Off Sharia Business Unit to comply with the provisions of Law No 21 of 2008 relating to Islamic banking, there are several cases regarding corporate governance in Sharia banking, so Bank A has an obligation to make sure current practice of corporate governance is adequate enough to be benchmarked by Sharia Business Unit. The goal of the research is to evaluate the practice of corporate governance in PT Bank A in relation to the Spin-Off preparation Sharia Business Unit to comply with the provisions of Law No. 21 of 2008 relating to Islamic Banking. The evaluation has become important because Bank A has responsibilities to guide the corporate governance design of the Sharia Business Unit to be a separate entity using the current corporate governance practice of Bank A as a benchmark. Document analysis and a semi-structured face-to-face procedure interview were employed to achieve the purposes of the research. Data were taken from the Head of Corporate Secretary, Financial Controller, Sharia Planning and Strategic Head, and internal documents of PT Bank A. There are several aspects of Bank A to improve in order to have a better corporate governance foundation to guide the preparation process for establishing (spin-off) Sharia Business Units such as strengthening of systems, infrastructure, and public participation processes. This study adds to the knowledge body on the evaluation of corporate governance for conventional banking in order to spin off Sharia business units due to the obligation stated in the provisions of Law No. 21 of 2008 relating to Islamic Banking. The study also argued not only the regulation can be used as an indicator for evaluation but using the “beyond regulation” indicator will be beneficial to improve current corporate governance practices to become efficient and effective. This research is going to evaluate the corporate governance practice of PT Bank A using the General Guidelines for Governance of Indonesian Sharia Entities (Pedoman Umum Governansi Entitas Syariah Indonesia) (PUG-ESI) which the guideline is new in Indonesia. This research is going to give an overview of the current implementation of corporate governance and the steps that need to be taken to prepare for a spin-off in 2023 in terms of complying with corporate governance guidance. This research can be used as a good benchmark for the conventional banking industry which spin-offs Sharia Business Units in Indonesia.]]>
