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All Journal Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Sigit Pramono
Sekolah Tinggi Ekonomi Islam SEBI
Religion Economics, Econometrics & Finance Social Sciences

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Kenapa Muzakki Percaya Kepada Lembaga Amil Zakat? Halimah Assa’diyah; Sigit Pramono
Jurnal Akuntansi dan Keuangan Islam Vol 7, No 1, April (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i1.68

Abstract

The study aimed to examine the influence of accountability, transparency of the Zakat Organization towardz Muzakki's Trust. The respondents are the muzakki who registered in the Central BAZNAS and Baitul Maal Hidayatullah LAZ. Baitul Maal LAZ and Central BAZNAS was taken by using non-purposive sampling. Data were collected by the questionnaire. The data are analyzed by the Structural Equation Modeling (SEM) with the PLS approach. The study indicated that accountability do not has any significant affect towards the muzakki's trust otherwise the  transparency has a significant effect  towards the muzakki's trust
Pengungkapan Kinerja Sosial Perbankan Syariah di Indonesia Darihan Mubarak; Sigit Pramono; Ai Nur Bayinah
Jurnal Akuntansi dan Keuangan Islam Vol 7, No 1, April (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i1.65

Abstract

The research aims to determine the disclosure of the social performance of Islamicbanking based on the ISR index. The method used in this research is qualitativecontent analysis. Qualitative content analysis is also called Ethnographic ContentAnalysis (ECA), which is a combination of objective content analysis and participantobservation where researchers interact with documentation materials. The populationin this study are all Islamic Commercial Banks (BUS) in Indonesia with a sample ofBUS which has published annual reports for the 2015-2017 period using purposivesampling method. From the assessment results using the ISR index, it was found thatBSM occupies the highest disclosure value in the 2015-2017 period. The average peryear shows that the reporting of social performance of Islamic Bank tends to increasewith a good predicate.
Co-Authors Ai Nur Bayinah Darihan Mubarak Halimah Assa’diyah