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PENGARUH DUKUNGAN MANAJEMEN PUNCAK TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN ASURANSI SYARIAH Cahyadi, Wahyu; Mukhlisin, Murniati; Pramono, Sigid Eko
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 1 (2020): Mei 2020
Publisher : Universitas Medan Area

This study is objected to test the support of top managementÂ that can enhance the quality of Accounting Information Systems (SIA) in Islamic insurance companies in Indonesia. This study uses qualitative methods with a positive paradigm. The data used are primary data with the help of questionnaires as research instruments. Data obtained from returning questionnaires filled out by respondents who are leaders, division heads, department heads or heads of accounting departments. The research population is a sharia insurance company consisting of 59 companies registered as members of the Indonesian Sharia Insurance Association (AASI) as of April 2019. From the population obtained 34 respondents who filled out the questionnaire. Data analysis was performed with descriptive static and PLS-structural equation modelling (PLS-SEM) using SmartPLS software. The results showed that top management's support had a significant effect on the quality of accounting information systems and support of top management has not been maximized.

Pengaruh Dukungan Manajemen Puncak Terhadap Kualitas Sistem Informasi Akuntansi Cahyadi, Wahyu; Mukhlisin, Murniati; Pramono, Sigid Eko

Publisher :

Tujuan penelitian ini adalah menguji dukungan manajemen puncak terhadap peningkatan kualitas Sistem Informasi Akuntansi (SIA) pada perusahaan asuransi syariah di Indonesia. Penelitian ini menggunakan metode kualitatif dengan paradigma positif. Data yang digunakan adalah data primer dengan bantuan kuesioner sebagai instrumen penelitian. Data diperoleh dari pengembalian kuesioner yang diisi oleh responden yang merupakan pimpinan, kepala divisi, kepala departemen atau kepala bagian akuntansi. Populasi penelitian adalah perusahaaan asuransi syariah yang terdiri dari 59 perusahaan yang terdaftar sebagai anggota Asosiasi Asuransi Syariah Indonesia (AASI) per bulan April 2019. Dari populasi diperoleh 34 responden yang melakukan pengisian kuesioner. Analisis data dilakukan dengan statik deskriptif dan PLS-structural equation modeling (PLS-SEM) menggunakan software SmartPLS. Hasil penelitian menunjukkan dukungan manajemen puncak berpengaruh signifikan terhadap kualitas sistem informasi akuntansi dan dukungan manajemen puncak belum maksimal.

Shariah Accounting in Indonesia: Lessons and Inspirations From Pakistan Ilham Akbar, Bastaka; Mukhlisin, Murniati
LAA MAISYIR: Jurnal Ekonomi Islam Vol.11 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v11i1.47430

This paper delves into the historical evolution of sharia accounting in Pakistan, reflecting on its significance and addressing contemporary challenges. This study discusses its relevance and future issues herein. Though this study focuses on a specific context of adopting Shariah into the overall framework of financial and economic sectors of Pakistan, the method incorporates the elements of historical methods, regulatory histories, industry evolutions. It analyses the significance of the sharia accounting on managerial practices, investment decisions and socio-economic growth. In this sense, the research exposes present-day problems and possibilities that apply to the continuous debate on Sharia accounting. Consequently, it provides a wealth of insight for Indonesia on the way forward to advancing Sharia accounting standards. The study uses Qualitative content analysis, according to the aim of ensuring that the research is holistic, a wide range of texts is used by the study.

Analysis of Family Financial Management: Maqâshid Sharîa Approach Sofa, Ria Nor Syaidatus; Mukhlisin, Murniati
AL- IKTISAB Journal of Islamic Economic Law Vol 4 No 2 (2020)
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v4i2.5391

This study aims to determine factors that affect family financial management from the maqâshid syarī'ah approach according to Imam al-Ghazali. The predicted factors are family control, family financial education, spiritual quotient, consumption behavior and saving behavior. Data collected using questionnaires distributed through hard copy and online. 110 respondents were collected and analyzed using multiple linear regression. The results indicate that family financial education, consumption behavior and saving behavior have a significant effect on family financial management, while family control and spiritual quotient do not affect family financial management. This research contributes to the development of the maqâshid sharīa perspective in the field of family financial management.

DO YOU CAPTURE FINANCIAL CRISIS? Mukhlisin, Murniati; Komalasari, Ratna
Journal of Islamic Monetary Economics and Finance Vol 3 No 2 (2018)
Publisher : Bank Indonesia

This article summarizes the multitude of empirical studies in the area of Islamic banking and finance with purpose to analyze impact of Islamic banking and finance studies to practice by mapping research direction and the depth of the study. The studies are categorized based on research paradigm, countries being researched, methods employed, and results that lead to policy direction in the particular period. The research found that the research direction of the papers under study mostly employ positivist paradigm with countries being researched are generally Malaysia, Pakistan, Indonesia and UAE. It documents that the papers did not link directly to the future policy directions ie. to predict and prepare for financial crisis, rather they merely responded to the undergoing policies or themes of the journals. This review provides insights for understanding the importance of guiding future policy direction in the area of Islamic banking and finance by publishing more research policy papers authored by both academics and professionals.

Islamic Cooperative Financial Reports based on Regulation of Minister of Cooperatives and SMEs Republic of Indonesia No.14/Per/M.UMKM/IX/2015: Case Study of ABC Academic Community Cooperative Munfariha, Siti Solihatul; Mukhlisin, Murniati
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v3i2.2807

Purpose: The aim of this study is to analyze the preparation of KOSIKA ABC's financial reports based on the Ministry of Cooperatives and SMEs, Republic of Indonesia No.14/Per/M. UMKM/IX/2015. Research Methodology: This paper adopts a case study method with standardization of the final reporting approach to evaluate how accounting is applied in preparing KOSIKA ABC financial reports at the end of the period. Results: The results of the research show that the financial report presented by KOSIKA ABC, such as the financial position and calculation of overall business results, is acceptable, but the KOSIKA ABC financial report that has been presented is still not in accordance with the components of the financial report according to the said regulation. The conclusion of this research is that the suitability of the KOSIKA ABC financial report to the regulation if, in presentation form, the overall Financial Report is 28.57 %. Limitations: This case study has several limitations, such as comparative work with other cooperative/s, analysis of several years of financial reports, evaluation of the details of each report, and interview sessions with cooperative operators outside KOSIKA ABC for triangulation purposes. Contribution: This case study contributes to the awareness among Islamic cooperative practitioners that they must refer to appropriate reporting guidelines for accountability purposes. A similar case study has not touched on the academic community cooperative type, which is another contribution.

The Role of the Core Banking System: The Case of Bank Aceh’s Syariah Conversion Deni Amin Sujana; Mukhlisin, Murniati
Muslim Business and Economics Review Vol. 3 No. 1 (2024)
Publisher : Universitas Islam Internasional Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56529/mber.v3i1.214

The aim of this study is to assess the transformation of a traditional banking system into an Islamic banking system. Utilizing a case study approach and drawing on asset-liability theories, Bank Aceh is chosen for examination of both pre- and post-conversion. The results indicate that the implementation of Qanun (Islamic law) expedited the conversion process in Aceh, by mandating that financial institutions in the province operate under Islamic principles. A unique aspect of this research is the exploration of the conversion process from an information technology perspective, specifically examining the role of the core banking system in transitioning from conventional to Islamic banking. Additionally, the study sheds light on the accounting treatment within the core banking system during the conversion process, a previously unexplored aspect.

Accounting for Islamic Fintech: Issues and Treatment (Case Study: Ammana Fintech) Mukhlisin, Murniati; Farezi, Lalu Alpin
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.399

The main objective of this study to examine accounting treatment in Islamic FinTech company in Indonesia with reference of Islamic Accounting Standards - PSAK Syariah issued by The Indonesian Institute of Accountants. Methodology: This research conducts a case study of Ammana Fintek Syariah as the first Islamic FinTech in Indonesia registered in Indonesian Financial Services Authority. The finding shows that Ammana does not have a clear standard of accounting treatment as a FinTech company. Its reporting standard simply follows company’s discretion, following Practice Theory which has its own diverse motives and intentions to form its identity as Islamic FinTech company. In order to ensure the Islamic FinTech is always in the shariah corridor, thus Islamic accountability notion should be embedded within the company. The paper finds that Ammana Fintek made few adjustments on the existing PSAK Syariah to allow FinTech nature of transactions are accommodated. Reporting various Islamic contracts make the Islamic FinTech distinct from its conventional counterpart in dialectic relationship. Thus, separate guide on Islamic FinTech accounting is required soon or later considering potential Muslim market in Indonesia. Stakeholders of Islamic FinTech rely on digital reporting who demand timely and accurate information for making right decision. Contribution of this study is to expand Practice Theory not only in the social being relationship, human to human, but also structure to structure, in this case between Ammana Fintek and Ikatan Akuntan Indonesia (IAI).

DO YOU CAPTURE FINANCIAL CRISIS? Mukhlisin, Murniati; Komalasari, Ratna
Journal of Islamic Monetary Economics and Finance Vol. 3 No. 2 (2018)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v3i2.892

This article summarizes the multitude of empirical studies in the area of Islamic banking and finance with purpose to analyze impact of Islamic banking and finance studies to practice by mapping research direction and the depth of the study. The studies are categorized based on research paradigm, countries being researched, methods employed, and results that lead to policy direction in the particular period. The research found that the research direction of the papers under study mostly employ positivist paradigm with countries being researched are generally Malaysia, Pakistan, Indonesia and UAE. It documents that the papers did not link directly to the future policy directions ie. to predict and prepare for financial crisis, rather they merely responded to the undergoing policies or themes of the journals. This review provides insights for understanding the importance of guiding future policy direction in the area of Islamic banking and finance by publishing more research policy papers authored by both academics and professionals.

ACCOUNTING EDUCATION, DISCIPLINE, AND SUPERVISION WHEN WOMEN IN CHARGE IN ISLAMIC MICROFINANCE: CASE STUDIES OF INDONESIA AND PAKISTAN Mukhlisin, Murniati; Tamanni, Luqyan
Journal of Islamic Monetary Economics and Finance Vol. 11 No. 2 (2025)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v11i2.1747

This paper investigates the relations between women's freedom within the family and their access to accounting education, adherence to discipline, and supervision for the cases of Indonesia and Pakistan using the Structural Equation modelling. The participation of women in microfinance is deemed crucial for the success of poverty alleviation programs, particularly in countries where group-based initiatives are prevalent. The observation reveals that women involved in Islamic microfinance programs experience economic, moral, and religious empowerment, enabling them to overcome economic challenges and poverty, thereby enhancing their living standards. The findings indicate that women's ability to manage family finances has a direct impact on their access to accounting education, discipline, and supervision. The argument posits that autonomy plays a significant role in influencing accounting education, discipline, and supervision within the observed groups in Indonesia and Pakistan. The study further documents that the influence of women's life freedom in Baitut Tamkin Tazkia Madani (BTTM) Indonesia on accounting education and supervision surpasses that in Akhuwat Pakistan. Conversely, the impact of women's life freedom in BTTM on accounting discipline is lower than that in Akhuwat. This research addresses the existing gap in the literature concerning the study of women and Islamic microfinance, emphasizing the importance of considering Islamic perspectives on women, family, and microfinance in social policies aimed at poverty eradication. ACKNOWLEDGMENT The authors gratefully acknowledge the partial support of the Ministry of Religious Affairs of the Republic of Indonesia, as well as the research support provided by BTTM (Bogor, Indonesia) and Akhuwat (Lahore, Pakistan). We also express our sincere appreciation to the journal’s editors and anonymous reviewers for their constructive comments and valuable suggestions.

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