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All Journal MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Dinamika Akuntansi Dinamika Pendidikan Jurnal Penelitian Ekonomi dan Bisnis Daya Saing : Jurnal Ilmu Manajemen Accounting Analysis Journal Economic Education Analysis Journal Jurnal Kajian Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) JURISMA: Jurnal Riset Bisnis & Manajemen Journal of Islamic Accounting and Finance Research International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Jurnal Riset Jakarta Resolusi: Jurnal Sosial Politik Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Humanities Education and Social Sciences Journal of Accounting and Digital Finance Journal of Accounting and Finance Management (JAFM) Journal of Sustainable Community Service JPNM : Jurnal Pustaka Nusantara Multidisiplin IIJSE "Indonesian Journal of Devotion and Empowerment (IJDE) "
Agung Yulianto
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang Gedung C6, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Journal of Islamic Accounting and Finance Research

 1 
ARE CHARACTERISTICS OF SHARIA SUPERVISORY BOARDS ABLE TO IMPROVE THE PERFORMANCE OF ISLAMIC BANKING? Fitriana, Ratna; Yulianto, Agung; Solikhah, Badingatus
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.865 KB) | DOI: 10.21580/jiafr.2019.1.1.3753

Abstract

Purpose - The purpose of this study was to examine the effect of characteristics of Sharia Supervisory Board (DPS) such as DPS scientific background, dual positions of DPS, and the number of supervision days on the performance of Islamic banking. This paper also analyze profit sharing financing as an intervening variablMethod - The population of this study is Islamic Banks in Indonesia in 2012-2017 are 13 sharia bank. The selection of samples in this study using purposive sampling method and selected 8 banks. The data was analyzed using multiple linear regression analysis, path analysis, and sobel test.Result - The results showed that the number of DPS supervision days has a positive effect on the Sharia financial performance, multiple positions of DPS have a positive effect on profit sharing financing. The profit sharing financing is not able to mediate the relationship of the characteristics of the Sharia Supervisory Board to the Sharia financial performance.Implication - Islamic Commercial Banks in Indonesia suggest to improve the financial performance in accordance with sharia principles.Originality - This research is the first study that used intervening variable profit sharing financing.
THE IMPLEMENTATION OF SHARIA AUDIT PROCESS, IMPLICATION OF SHARIA REGULATORY AND HUMAN RESOURCE ASPECTS Rizqiani, Dian; Yulianto, Agung
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.608 KB) | DOI: 10.21580/jiafr.2020.2.1.5220

Abstract

Purpose - Audit in Islamic Finance Institute (IFI) is important factor to ensure sharia compliance. This study aims to analyze the factors influencing the process of sharia audit in the IFI.Method - The population of this research is all of the intern auditor board Sharia Business Unit in Bank Jateng as many as 22 auditors. Sampling technique in this research is census sampling. The method of data collection used is  questionnaire. The data analysis used  are regression square linear and percentage descriptive analysis. There are three variables in this research which are regulation aspect, sharia resource development, and sharia audit.Result - The square linear regression analysis used SPSS for Windows Version 20 obtained the equation. The conclusion of this research is regulation toward the influence to the sharia audit, but sharia resource aspect is not. regulation and sharia resourch development toward the influence to the sharia audit.Implication - The suggestions for the next reseacher is multiply the sample and refference of research and choose Sharia Supervisory Board (SSB) as the respondent for get the relevant result.Originality - This research empirically examines the factors that influence the implementation of sharia audits at the Central Java Islamic bank. The type of research used is quantitative, because from a number of references found, the topic of sharia auditing that is widely studied is the level of concept with qualitative research type.
Are characteristics of sharia supervisory boards able to improve the performance of islamic banking? Fitriana, Ratna; Yulianto, Agung; Solikhah, Badingatus
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2019.1.1.3753

Abstract

Purpose - The purpose of this study was to examine the effect of characteristics of Sharia Supervisory Board (DPS) such as DPS scientific background, dual positions of DPS, and the number of supervision days on the performance of Islamic banking. This paper also analyze profit sharing financing as an intervening variablMethod - The population of this study is Islamic Banks in Indonesia in 2012-2017 are 13 sharia bank. The selection of samples in this study using purposive sampling method and selected 8 banks. The data was analyzed using multiple linear regression analysis, path analysis, and sobel test.Result - The results showed that the number of DPS supervision days has a positive effect on the Sharia financial performance, multiple positions of DPS have a positive effect on profit sharing financing. The profit sharing financing is not able to mediate the relationship of the characteristics of the Sharia Supervisory Board to the Sharia financial performance.Implication - Islamic Commercial Banks in Indonesia suggest to improve the financial performance in accordance with sharia principles.Originality - This research is the first study that used intervening variable profit sharing financing.
The implementation of sharia audit process, implication of sharia regulatory and human resource aspects Rizqiani, Dian; Yulianto, Agung
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.5220

Abstract

Purpose - Audit in Islamic Finance Institute (IFI) is important factor to ensure sharia compliance. This study aims to analyze the factors influencing the process of sharia audit in the IFI.Method - The population of this research is all of the intern auditor board Sharia Business Unit in Bank Jateng as many as 22 auditors. Sampling technique in this research is census sampling. The method of data collection used is  questionnaire. The data analysis used  are regression square linear and percentage descriptive analysis. There are three variables in this research which are regulation aspect, sharia resource development, and sharia audit.Result - The square linear regression analysis used SPSS for Windows Version 20 obtained the equation. The conclusion of this research is regulation toward the influence to the sharia audit, but sharia resource aspect is not. regulation and sharia resourch development toward the influence to the sharia audit.Implication - The suggestions for the next reseacher is multiply the sample and refference of research and choose Sharia Supervisory Board (SSB) as the respondent for get the relevant result.Originality - This research empirically examines the factors that influence the implementation of sharia audits at the Central Java Islamic bank. The type of research used is quantitative, because from a number of references found, the topic of sharia auditing that is widely studied is the level of concept with qualitative research type.
Co-Authors ,, Yusuf Acep Komara Agus Wahyudin Ahmad Saeroji Ajeng Pangestuning Purwoko, Ajeng Pangestuning Alfika, Exsa Ali, Shujahat Amanda Kyka Marharani, Amanda Kyka Andini, Valecia Putri Anggraeni Rinjani, Mandalike Anita Trisiana, Anita Anna Kania Widiatami Apri Dwi Astuti Ardi, Jalu Wicaksono Arief Yulianto Arinal Muna Astillero, Marlon Rael Ayu Nurulita, Nisa Azahra, Nurlisti Azizatul Fikriyah, Azizatul Badingatus Solikhah Bariyyah, Bikruniyatul Barokah, Nur Bestari Dwi Handayani Christin, Nia Renita Damayanti, Elsa Desi Suryani, Desi Dewi Indriasih Dewi, Aprillia Puspita Dwi Lestari Fadil, Yasin Fadil, Yasin Faisal, Muchamad Fajar Cahyo Utomo Fariani Siregar, Nelia Fauzia, Putri Febrica Dewi Paramita, Febrica Dewi FEBRIYANTI, FENI Fitriana, Ratna Haryanti, Kurniati Kevin Heni Susilawati Ika Wahyuningsih Janiman Janiman, Janiman Junita, Niken Lady Junita, Niken Lady Junjunan, Nhazib Alqais Kayati, Kayati Laeli, Azizatul Laeli, Azizatul Lestari, Retno Ariyani Puji Lestari, Vena Vebriyana Puji Lusiyanawati Margunani, Margunani Maulidia, Sabrina Ayuni Mayasari, Triya Mirza Nurdin Nugroho, Mirza Nurdin Mita, Shelo Moh Yudi Mahadianto Muhammad Burhanudin, Muhammad Muktiningtyas, Dita Muktiningtyas, Dita Mulyantini, Sri Nabillah, Azkatul Nanik Sri Utaminingsih Nur Azizah Nurkomala, Nita Prasanti, Oki Prasetya, Rauf Alvian Puriayu, Nanik Leanikha Puspa, Regita Dwi Putri, Siti Qibtiyah Septiani Rachmah, Dewi Nailur Rizki Aulia Rachman, Rizki Aulia Rizki Rahmawati, Rizki Rizqiani, Dian Rosyiqoh Haida Lutfiana, Rosyiqoh Haida Saharah, Siti Sari Widyastuti, Sari Sehabuddin, Ahmad Sendyvia Candra, Sendyvia Shovuro, Shova Silvia Mandang, Dhea Siska Ernawati Fatimah Sistalia, Tri Ayu Siti Fiki Ikmah, Siti Fiki Siti Hajati Hoesin, Siti Hajati Siti Nur Hadiyati Slamet Riyadi Sri Rizky Rahayuningtyas, Sri Rizky Srisuk, Prattana Sugiarti, Rita Sukma, Triana Rahayu Trisni Suryarini Tuffahati, Nabila Tuti Oktaviani, Tuti Ulum, Itah Miftahul Wibowo, Imam Wijayaningsih, Shinta Wilujeng, Risma Wiwit Apit Sulistyowati Yanti, Atik Nur Fajar Yuliani, Sinsin Putri Zayyinatul Khasanah, Zayyinatul