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All Journal Ekonomi Islam Indonesia Journal of Islamic Economic Literatures International Journal of Waqf Review on Islamic Accounting Islamic Social Finance Tamkin Journal Islamic Economics Methodology Fara'id and Wealth Management Islamic Economic and History

Aam

SMART Indonesia

Author-ID : 5321113

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences Other

Published : 21 Documents Claim Missing Document

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Title

Sharia Supervisory Board: A Review and Some Finding Aam
Review on Islamic Accounting Vol. 1 No. 1 (2021): Review of Islamic Accounting
Publisher : SMART Insight

This study reviews research on the Sharia Supervisory Board (SSB) role in Scopus indexed journals. This analysis uses descriptive statistical analysis based on 116 selected papers related to the Sharia Supervisory Board role from national and international journals. All samples of published journals have been published from 2010 to 2021. The export data is then processed and analyzed using the VOSviewer application program to find out the bibliometric visualization map to develop Sharia Supervisory Board role research. The results of this bibliometric mapping research show a map of the development of research in the field of Sharia Supervisory Board role. The most popular keywords are Sharia Supervisory Board, Islamic Banking, Shariah Governance, and Islamic Financial Institution. The most popular author is Alam M.K. The most popular institution is the Faculty of Economics and Management Sciences International Islamic University Malaysia. The most popular country is Malaysia. In addition, this study also finds that the role of the Sharia Supervisory Board in an Islamic Financial Institution is very urgent in ensuring sharia compliance.

Measuring Islamic Rural Banks Productivity in Indonesia 2016-2021: Quadrant Analysis, Technological Change, And Covid-19 Pandemic Impact Evania Herindar; Mimma; Aam
Review on Islamic Accounting Vol. 1 No. 1 (2021): Review of Islamic Accounting
Publisher : SMART Insight

The Islamic finance industry in Indonesia is currently a global concern, one of which is financial institutions, so productivity measurement is essential for BPRS in Indonesia. This study tries to analyze the BCC model as a basic model to see the level of productivity in 92 BPRS using the Malmquist productivity index, both in terms of changes in efficiency and changes in technology during the six-year observation period (2016-2021) using the Malmquist Index. There are several findings from this study. First, the overall level of productivity in BPRS shows an increase, and it is known that changes in efficiency and technology affect the increase in productivity of BPRS. Furthermore, in the analysis of each BPRS, it is known that the productivity of the BPRS fluctuates from year to year. Second, the regional study between Java and Non-Java found that BPRS in Java has higher productivity levels than BPRS outside Java, considering that Java is the center of the Indonesian economy and the impact of high technological changes on BPRS in Java. Third, the following finding is related to the productivity of BPRS before and after the Covid-19 pandemic, which showed a decline during the Covid-19 pandemic. Still, the decline was not significant when viewed from the results of statistical tests. Then based on the analysis of the Malmquist Index quadrant, it shows that the BPRS dominates quadrant 2 with the category of high technology and low efficiency, namely back to 25 BPRS, then followed by quadrant 4 with the type of technology and low efficiency, opening 24 BPRS, next is quadrant 3 with a total of 23 BPRS and quadrant one which has the highest category reaches 20 BPRS.

Shariah Stock Emitent Efficiency Strategy in Digital Era: Application of DEA Super-Efficiency and Interpretive Structural Modeling Aam; Irman Firmansyah
Review on Islamic Accounting Vol. 2 No. 1 (2022): Review on Islamic Accounting
Publisher : SMART Insight

This study aims to determine the level of efficiency in companies listed on the Jakarta Islamic Index today and find strategies that can be used to achieve optimal levels of efficiency through the use of digital. Analysis using DEA Super Efficiency and Interpretative Structural Modeling. The results show that companies that are consistent on JII have a greater efficiency score than companies that are not consistent, thus showing the importance of a company having an optimal level of efficiency in order to be consistently listed on JII. Based on the sample used, the average performance PT Indofood Sukses Makmur is better than other companies that are ranked in the top 5 for three consecutive years with an efficiency score of 1. In addition, efficiency results that can be said to be very good do not guarantee the company's constant conditions in terms of production of inputs and outputs in the form of RTS expected by the company. The average company experiences conditions that tend to be unstable in terms of production. So, it needs attention from management to increase input production capacity for the desired output. Information technology is one of the solutions to achieve an optimal level of efficiency, so ISM found that the best strategy is to prepare sufficient human resources and budget to use information technology in running its business, then the next strategy is to place IT in the main areas of the business so that IT can maximally used.

Co-Authors Aisyah As-Salafiyah Denizar Mi'raj Dito Dito Prakoso Dwi Evania Evania Herindar Ihsanul Ikhwan Ihsanul Ikhwan Ilham Irman Firmansyah Lia Amaliawiati Lina Marlina Mimma Muhammad Ririn Riani Sebastian Herman Syahdatul

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Journal : Review on Islamic Accounting