Articles
<![CDATA[ Dinamika Kualitas Audit: Auditor Characteristics dan PCAOB Inspections ]]>
<![CDATA[Mardian, Sepky]]>
<![CDATA[ Agregat: Jurnal Ekonomi dan Bisnis Vol 1 No 2 (2017): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR HAMKA. ]]>
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<![CDATA[This study aimed to find the effects of auditor characteristics on audit quality. Audit characteristic measured by auditor licences, gender, age and audit firm affiliation. While the audit quality proxied by auditor violations conducted by auditor and identified by PCAOB. The data collected from PCAOB Settled Disciplinary listed by PCAOB in its website. Logistic regression is used to test the hypothesis. The study found that all variables did not effect the auditor characteristics on audit quality.]]>
<![CDATA[Evaluating Efficiency of Zakah Institutions: An Intermediation Approach Using Data Envelopment Analysis (DEA) ]]>
<![CDATA[Mardian, Sepky]]>;
<![CDATA[Rismayanti, Rismayanti]]>;
<![CDATA[Kamal, Mustafa]]>;
<![CDATA[Pratiwi, Rianti]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) Vol 5 No 1 (2021): IJIBEC VOL. 5 NO. 1 JUNE 2021 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan ]]>
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DOI: 10.28918/ijibec.v5i1.2864
<![CDATA[Abstract This paper analyzes the efficiency of Badan Aml Zakat Nasional (BAZNAS) and Dompet Dhuafa from 2002 to 2018. Based on selected input and output, the intermediary approach assumes that BAZNAS and Dompet Dhuafa act as a link between muzakki (giver) and beneficiaries. Furthermore, BAZNAS and Dompet Dhuafa were selected as decision-making units (DMU) from 2002 to 2018, and their efficiency was measured using Data Envelopment Analysis (DEA) method under output-orientation with Constant Return to Sclae (CRS) and Variable Return to Scale (VRS) assumptions. The results showed both BAZNAS and Dompet Dhuafa raise the optimum efficiency in the years before 2007. Meanwhile, their inefficiency was mostly due to lack of input such as higher personalia (amil/volunteers) expenses. Therefore, these findings suggests that both technical and scale efficiency should be improved by adjusting the input. This is to achieve the most efficient and productive level of performance in order to fulfill the institutions' objectives as an intermediary between muzakki and the beneficiaries. This paper is among the pioneers that analyzed the efficiency of zakat institutions from their initial establishment to present. Also, existing papers examined data spanning 5 years or less. Hence, long duration of data analysis provides a comprehensive evaluation of fluctuations in the zakat institutions efficiency and their supporting or inhibiting factors.]]>
<![CDATA[Implementing the Internal Control System in the Islamic Microfinance Institutions AN EXPLORATORY STUDY OF 13 BMT’S IN DEPOK CITY ]]>
<![CDATA[Sepky Mardian]]>;
<![CDATA[Rabitha Nabila Haifa]]>
<![CDATA[ AHKAM : Jurnal Ilmu Syariah Vol 15, No 2 (2015) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Jakarta ]]>
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DOI: 10.15408/ajis.v15i2.2863
<![CDATA[BMT (Bayt al-Mal wa al-Tamwil) should further improve the prudential principles in giving credit to avoid things that are unintended. Therefore, it needs to improve the internal control system (ICS), so the risk of financing problems can be prevented. This study refers to the internal control system based on the COSO framework. The object of this study is 13 BMTs in Depok. The study found that the internal control system at 13 BMTs in Depok were effective. This is supported by the results of the answers to the questionnaire related to 86% effectiveness of internal controls. However, it is still found weaknesses in the lack of spontaneous checks on the use of funds by customers, incompleteness flowchart and pre-numbered documentsDOI: 10.15408/ajis.v15i2.2863]]>
<![CDATA[KINERJA KEUANGAN PERUSAHAAN ASURANSI SYARIAH DI INDONESIA: SURPLUS ON CONTRIBUTION ]]>
<![CDATA[Ai Fitri Nurlatifah]]>;
<![CDATA[Sepky Mardian]]>
<![CDATA[ Akuntabilitas Vol 9, No 1: April 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v9i1.3590
<![CDATA[This study aims to identify the impact of size, leverage, liquidity, tangibility, volume of capital and loss ratio on the financial performance of Sharia Insurance Companies in Indonesia as measured by Surplus On Contribution (SOC) from 2012 to 2014. The data analysis technique used is panel data regression with a significance level of 5% (0.05). Results of the data analysis showed that the right model used in this study is the Fixed Effects Model (FEM). Simultaneously the six variables significantly influence the good financial performance as measured by SOC. Partially; the size (0.0000) has a positive influence on the financial performance (SOC), whereas leverage (0.0167) and volume of capital (0.0000) negatively affect performance finance (SOC). Liquidity variable (0.8552), tangibility (0.5513) and loss Ratio (0.9861) did not have a significant effect on the financial performance (SOC).DOI: 10.15408/akt.v9i1.3590]]>
<![CDATA[Shariah Compliance for Islamic micro financing (Exploratory study in BAITUL MAAL WATTAMWIL in Depok City, Indonesia) ]]>
<![CDATA[Rizki Ade Setiawan]]>;
<![CDATA[Sepky Mardian]]>
<![CDATA[ Integrated Journal of Business and Economics (IJBE) Vol 5, No 2 (2021): Integrated Journal of Business and Economics ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Bangka Belitung ]]>
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DOI: 10.33019/ijbe.v5i2.346
<![CDATA[This study aims to analyze and evaluate the supervision of shariah compliance in the Baitul Maal Wattamwil (BMT) in the Depok City. The institutional and system approach is used to see the level of supervision carried out. This study uses primary data through interviews with the shariah supervisory board (SSB) and secondary data in the form of regulations issued by the Ministry of Cooperatives and Small and Medium Enterprises and similar research. This study found that the implementation of sharia supervision through an institutional approach or through a system approach still needed to be improved. In the institutional approach, there are still SSB that have not met the expected qualifications and the coaching process that has not yet run optimally, even though the composition, position, dual position and length of service of SSBs are in accordance with established rules and have been independent in carrying out sharia supervision. Whereas in the system approach carried out by the internal audit function, the external auditor and the Ministry of Cooperatives and Small and Medium Enterprises represented by the Dinas Koperasi have not been running optimally. Keywords: shariah compliance, shariah supervisory board, baitul maal wattamwil.]]>
<![CDATA[SOSIALISASI EKONOMI SYARIAH SEBI GOES TO NUSANTARA (SGN) 2020 “Optimalisasi Ekonomi Syari’ah untuk Menunjang Peningkatan Ekonomi Daerah Lebak, Banten” ]]>
<![CDATA[Sepky Mardian]]>
<![CDATA[ Jurnal Abdi Masyarakat (JAM) Vol 6, No 2 (2021): JAM (JURNAL ABDI MASYARAKAT)-MARET ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/jam.v6i2.008
<![CDATA[Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan sosialisasi ekonomi syariah kepada masyarakat Lebak serta identifikasi potensi ekonomi lokal yang dapat dikembangkan dengan ekonomi syariah. Metode pengabdian dilakukan dengan seminar dan survei pemahaman peserta terhadap ekonomi syariah dan potensi ekonomi daerah. Kegiatan pengabdian pada masyarakat yang dilakukan pada siswa dan masyarakat umum yang hadir di Gedung PKK Pemerintah Daerah Lebak. Kegiatan dihadiri oleh sekitar 75 orang yang tercatat di dokumen presensi. Kegiatan berlangsung dengan memberikan sosialisasi ekonomi syariah dan potensi ekonomi di daerah Lebak. Dalam sosialisasi juga dilakukan survei online dengan menggunakan platform www.mentimeter.com terkait pemahaman awal peserta tentang ekonomi syariah dan potensi ekonomi daerah Lebak atau Banten yang dapat dikembangkan dengan prinsip ekonomi syariah.]]>
<![CDATA[The role of the sharia supervisory board in the relationship of third-party fund and profits ]]>
<![CDATA[Fajria Zakiyah]]>;
<![CDATA[Prayogo Prasojoharto]]>;
<![CDATA[Sepky Mardian]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 3, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2021.3.2.9554
<![CDATA[Purpose - This study aims to find empirical evidence of the effect of growth of Third-Party Funds (TPF) on profit growth with the role of the Sharia Supervisory Board (SSB) as moderator in Islamic banks in Indonesia.Method - This research is an associative research with a quantitative approach that used Panel Data Regression and Moderated Regression Analysis (MRA) as the data analysis methods. The research sample was 58 annual financial reports from 14 Islamic Commercial Banks in Indonesia.Result - TPF had a significant positive effect on bank profit growth, but the role of the SSB could not moderate the growth of TPF on the profit growth of Islamic banks.Implication - The implications of this research can strengthen the belief that Islamic banks need to improve the quality of their services and products to maintain the trust of customers and prospective customers to place their funds in Islamic banks.Originality - The difference in this study when compared to other studies is the role of the Sharia Supervisory Board which is positioned as a moderating variable for the growth of Third-Party Funds on profit growth.]]>
<![CDATA[Apakah Dana Pihak Ketiga dan Tatakelola Yang Baik Dapat Meningkatkan Kinerja Bank Syariah Dalam Perspektif Nasabah? ]]>
<![CDATA[Munadiya Nurimani]]>;
<![CDATA[Sepky Mardian]]>;
<![CDATA[Erina Maulidha]]>
<![CDATA[ Al-bank: Journal of Islamic Banking and Finance Vol 2, No 1 (2022): January - June 2022 ]]>
Publisher : <![CDATA[IAIN Batusangkar ]]>
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DOI: 10.31958/ab.v2i1.5428
<![CDATA[This research aims to test the effect of third-party funds and good corporate governance on the performance of Islamic banks in the customer's perspective. From the customer perspective, the performance of Islamic banks is proxied by the level of profit-sharing for depositors. With the positivism paradigm, the sample data of Islamic commercial banks selected based on the availability of governance reports is processed using regression panel data. Fixed effect model is a selected model that is also validated based on the classic assumption test. This research finding can explain that the better the company's governance, the better the performance of Islamic banks. The implementation of effective corporate governance can safeguard the interests of customers and shareholders. This finding further strengthens the argument for the urgency of governance in improving the performance of Islamic banks. But the large level of third-party funds cannot afford to be a control over revenue sharing increases for the investment account holder. This finding has implications that Islamic bank management must be more consistent in implementing effective corporate governance for the benefit of customers and shareholders.]]>
<![CDATA[Evaluating Efficiency of Zakah Institutions: An Intermediation Approach Using Data Envelopment Analysis (DEA) ]]>
<![CDATA[Sepky Mardian]]>;
<![CDATA[Rismayanti Rismayanti]]>;
<![CDATA[Mustafa Kamal]]>;
<![CDATA[Rianti Pratiwi]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 1 (2021): IJIBEC VOL. 5 NO. 1 JUNE 2021 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan ]]>
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DOI: 10.28918/ijibec.v5i1.2864
<![CDATA[Abstract This paper analyzes the efficiency of Badan Aml Zakat Nasional (BAZNAS) and Dompet Dhuafa from 2002 to 2018. Based on selected input and output, the intermediary approach assumes that BAZNAS and Dompet Dhuafa act as a link between muzakki (giver) and beneficiaries. Furthermore, BAZNAS and Dompet Dhuafa were selected as decision-making units (DMU) from 2002 to 2018, and their efficiency was measured using Data Envelopment Analysis (DEA) method under output-orientation with Constant Return to Sclae (CRS) and Variable Return to Scale (VRS) assumptions. The results showed both BAZNAS and Dompet Dhuafa raise the optimum efficiency in the years before 2007. Meanwhile, their inefficiency was mostly due to lack of input such as higher personalia (amil/volunteers) expenses. Therefore, these findings suggests that both technical and scale efficiency should be improved by adjusting the input. This is to achieve the most efficient and productive level of performance in order to fulfill the institutions' objectives as an intermediary between muzakki and the beneficiaries. This paper is among the pioneers that analyzed the efficiency of zakat institutions from their initial establishment to present. Also, existing papers examined data spanning 5 years or less. Hence, long duration of data analysis provides a comprehensive evaluation of fluctuations in the zakat institutions efficiency and their supporting or inhibiting factors.]]>
<![CDATA[The Islamic Social Reporting Index and Investment Account Holder in Islamic Banks ]]>
<![CDATA[Nadia Putri]]>;
<![CDATA[Sepky Mardian]]>
<![CDATA[ Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 1 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah ]]>
Publisher : <![CDATA[IAIN Salatiga ]]>
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DOI: 10.18326/muqtasid.v11i1.43-54
<![CDATA[This research aims to discover the influence of Corporate Social Responsibility (CSR) disclosure based on the Islamic Social Reporting (ISR) index towards Investment Account Holder (IAH) in 11 Islamic banks in Indonesia from 2013-2018. The dependent and independent variables comprise the growth of temporary Syirkah funds representing IAH and prior studies. This is an associative research with secondary data obtained from the annual report. Panel data regression was used as the analysis technique with Fixed Effect Model (FEM) chosen as the best estimation model. The result showed that the ISR index towards IAH negatively influences CSR disclosure. Furthermore, the dominant floating market customers in Indonesia tend to force Islamic banks to focus on reporting related returns, sharia-compliant transactions, and excellent service to customers rather than disclosing social factors. This trend also exists in Islamic banks in several countries, besides the absence of regulations and guidelines for social reporting standards. The social reporting guidelines issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) are only voluntary to be implemented by Islamic banks]]>
