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All Journal Jurnal Manajemen Dirgantara Al-Kharaj: Journal of Islamic Economic and Business
Istutik Istutik
Sekolah Tinggi Ilmu Ekonomi Malangkucecwara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Transportation

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Penggunaan Aplikasi Akuntansi untuk Meningkatkan Kinerja Pelaporan Keuangan Istutik Istutik; Maretha Auliarahma Sugiarto; Widanarni Pudjiastuti
Jurnal Manajemen Dirgantara Vol 17 No 2 (2024): Jurnal Manajemen Dirgantara, Desember 2024
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56521/manajemen-dirgantara.v17i2.1089

Abstract

Technological developments in the digital era have increased. This is a challenge for all business sectors. The emergence of information systems for preparing company financial reports is one of the technological advances. To manage company financial reporting, many cloud-based accounting software and information systems have emerged. Ngalup Collaborative Network manages its financial reporting using Jurnal.Id which provides a number of features to help record accounting and prepare business financial reports more effectively and on time. Jurnal.Id is easy to access at any time using the internet network without needing to be installed on the user's computer or laptop. This research analyzes the effectiveness and efficiency of implementing online accounting software in the operational activities of the Ngalup Collaborative Network in improving financial reporting performance. In its application, Jurnal.Id has been able to assist the accounting section of the Ngalup Collaborative Network in carrying out accounting recording work and preparing financial reports accurately and on time for stakeholder needs.
Islamic Performance Index for Measuring Compliance Performance in Islamic Banks (A Study of Bank Syariah Indonesia) Istutik Istutik; Hedher Tuakia
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9844

Abstract

This study aims to analyze the compliance performance of Islamic banks using the Islamic Performance Index (IPI). The Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio (ISIR) were selected to measure this performance. Bank Syariah Indonesia, as the largest Islamic bank in Indonesia, was selected as the object of the study, and data was taken from its 2021-2024 annual report. The results show that Bank Syariah Indonesia's PSR and ZPR continued to increase from 2020-2024, while its ISIR continued to decline. This explains that Bank Syariah Indonesia is allocating more of its financing to profit-sharing financing, with a proportion of 44.5%. Its social contribution to the community is increasing because zakat payments increased to 0.06% of total assets. Furthermore, non-halal income is decreasing to only 0.01%. Compliance with Sharia principles and BSI's attention to social aspects will increase public trust.
Co-Authors Hedher Tuakia Maretha Auliarahma Sugiarto Widanarni Pudjiastuti