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All Journal Journal The Winners AKTSAR: Jurnal Akuntansi Syariah Tawazun: Journal of Sharia Economic Law
Surepno, Surepno
Bina Nusantara University
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Key Success and Strategic Role of Accrual Based Accounting Implementation Surepno, Surepno
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 16, No 2 (2015): The Winners Vol. 16 No. 2 2015
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v16i2.1567

Abstract

Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements. Empirical evidence shows that the readiness of the local government in Indonesia in the process of implementation of accrual accounting is still relatively low. This study aimed to analyze the success of Semarang Government in implementing accrual accounting. This study also analyzes the offender's response to the implementation of the strategic role of accrual accounting in transparency and accountability. Furthermore, the method used in this study is a qualitative approach to perform a case study at the Department of Finance and Asset Management Area (DPKAD) Semarang by means of interviewing the key actors of implementation. The results showed that the successful implementation of accrual accounting Semarang government is supported by four main strategies, namely management commitment, regulatory development, information systems development and human resource development. Furthermore, based on the conclusions of the implementers shows that accrual accounting has a strategic role in increasing transparency and accountability through financial reporting.
Peran Good Corporate Governance Terhadap Profitabilitas Perbankan Syariah Surepno, Surepno; Minoto, Minoto
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i1.4079

Abstract

This study aims to analyze and obtain empirical evidence of the contribution of Good Corporate Governance on return on assets (ROA) as a proxy of sharia banking profitability in the period of 2010-2016. Populations of this research are sharia commercial bank registered in Bank Indonesia in the period of 2010 to 2016. By using purposive sampling technique, there are 7 sharia banks from 13 sharia banks in Indonesia during the period of 2010-2016. Furthermore, research data is obtained from GCG reports that have been published by sharia banking in the period of 2010-2016. The data is analyzed by descriptive analysis and regression analysis. Results show that GCG not contribution for profitability proxied by ROA. Based on the results, it can be concluded that Good Corporate Governance does not affect the profitability of sharia banking. Good Corporate Governance in sharia banking is still not effective and efficient as described by high remuneration and special facilities received by the board in sharia banking.
Studi Implementasi Akad Rahn (Gadai Syariah) Pada Lembaga Keuangan Syariah Surepno, Surepno
TAWAZUN : Journal of Sharia Economic Law Vol 1, No 2 (2018): TAWAZUN : Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v1i2.5090

Abstract

The development of sharia-based products is increasingly prevalent in Indonesia, including pawnshops. Perum pawnshops issued sharia-based products called sharia pawnshops. Basically, sharia-based products have such characteristics, do not collect interest in various forms due to usury, determine money as a medium of exchange not as a commodity traded, and do business to obtain compensation for services and or profit sharing.This research includes the type of literature study by looking for theoretical references that are relevant to cases or problems found. Theoretical references obtained by means of literature study research and then used as the basic foundation and main tools for analyzing data. The type of data used by the authors in this study is secondary data obtained from journals, books, documentation and the internet. The data that has been obtained is then analyzed using descriptive analysis methodIslamic Pawnshop or known by the term rahn, in its operation using the Fee Based Income (FBI) or Mudharabah (profit sharing) method. Because customers in using UP (UP) have different objectives, for example for consumption, paying school fees or additional working capital, the use of the Mudharabah method has not been properly used. Therefore, pawnshops use the Fee Based Income (FBI) method.
Co-Authors Minoto, Minoto