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All Journal Journal of Enterprise and Development (JED) Bukhori: Kajian Ekonomi dan Keuangan Islam
Polapa, Asma
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Akuntansi Ilabulo: Studi Etnometodologi Islam Thalib, Mohamad Anwar; Polapa, Asma; Rumampuk, Rismawati; Ma’luna, Sri Salni Safitri
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 3 No. 1 (2023): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v3i1.2456

Abstract

Purpose: Purpose: This study aims to construct labulo accounting practices based on local cultural values. Methodology/Approach: This study employs the Islamic framework from an Islamic ethno-methodology perspective. It uses a qualitative methodology that incorporates two data-gathering methods: structured interviews and passive participant observation. The participants in this study were chosen using purposive sampling techniques. The data analysis process consisted of five phases: amal, ilmu, iman, informasi wahyu, and ihsan. Results/Findings: The results indicate three ways in which Ilabulo traders practice accounting: profit accounting, loss accounting, and simple memory-based recording. These accounting practices are characterized by trustworthiness (amanah) and patience (kesabaran). Trustworthiness is reflected through sellers' actions, using their trading profits to support their families’ needs and children's education. The elders often advise the value of family responsibility through the expression (lumadu) "delo sipati lo malu'o tiloliyo kulu-kulu wala'iyo modudu'o," which means a sense of family responsibility. Patience is reflected in the actions of Ilabulo sellers when they experience losses, such as giving away their goods free to residents and continuing to trade despite facing losses. The elderly often advise on the value of patience through the expression (lumadu) "mopo'o tanggalo duhelo," which means being patient. Limitations: The limitation of this study lies in the informants, as it does not include information from Ilabulo customers. Contribution: This research contributes to introducing the concept of accounting practices by Ilabulo sellers based on local cultural values.
Mediating Role of Islamic Social Reporting on the Nexus Between Sharia Supervisory Board Characteristics and Islamic Banks' Financial Performance in Indonesia Katili, Chitra Yuliashri; Kadir, Rifadli D.; Polapa, Asma; Gobel, Ritfiani
Journal of Enterprise and Development (JED) Vol. 7 No. 1 (2025): January - April
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v7i1.12598

Abstract

Purpose: The Sharia Supervisory Board (SSB) plays a significant role in Islamic banking. Therefore, it is important to examine how the characteristics of the SSB influence financial performance, particularly when mediated by Islamic Social Reporting (ISR).Method: This study adopts a quantitative approach. We analyze the annual financial statements of 13 Islamic commercial banks in Indonesia from 2019 to 2023, focusing on how SSB characteristics affect financial performance through ISR. Structural Equation Modelling (SEM) is used to test the proposed hypothesis, utilizing SEM-PLS with Smart-PLS 4 as the analysis tool.Result: The analysis reveals that SSB characteristics do not significantly impact financial performance, suggesting that the role of the SSB has not sufficiently influenced financial outcomes. However, SSB characteristics significantly affect ISR, which in turn has a significant impact on financial performance. The mediation analysis shows that ISR fully mediates the relationship between SSB characteristics and financial performance. Therefore, ISR is a crucial factor in improving the financial performance of Islamic banks.Practical Implications for Economic Growth and Development: This study recommends that Islamic banks enhance the role of the SSB, particularly in ensuring transparent and effective social disclosures. Strengthening ISR practices can improve financial performance, thereby increasing Islamic banking’s contribution to community financing and fostering broader economic growth.
Mediating Role of Islamic Social Reporting on the Nexus Between Sharia Supervisory Board Characteristics and Islamic Banks' Financial Performance in Indonesia Katili, Chitra Yuliashri; Kadir, Rifadli D.; Polapa, Asma; Gobel, Ritfiani
Journal of Enterprise and Development (JED) Vol. 7 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v7i1.12598

Abstract

Purpose: The Sharia Supervisory Board (SSB) plays a significant role in Islamic banking. Therefore, it is important to examine how the characteristics of the SSB influence financial performance, particularly when mediated by Islamic Social Reporting (ISR).Method: This study adopts a quantitative approach. We analyze the annual financial statements of 13 Islamic commercial banks in Indonesia from 2019 to 2023, focusing on how SSB characteristics affect financial performance through ISR. Structural Equation Modelling (SEM) is used to test the proposed hypothesis, utilizing SEM-PLS with Smart-PLS 4 as the analysis tool.Result: The analysis reveals that SSB characteristics do not significantly impact financial performance, suggesting that the role of the SSB has not sufficiently influenced financial outcomes. However, SSB characteristics significantly affect ISR, which in turn has a significant impact on financial performance. The mediation analysis shows that ISR fully mediates the relationship between SSB characteristics and financial performance. Therefore, ISR is a crucial factor in improving the financial performance of Islamic banks.Practical Implications for Economic Growth and Development: This study recommends that Islamic banks enhance the role of the SSB, particularly in ensuring transparent and effective social disclosures. Strengthening ISR practices can improve financial performance, thereby increasing Islamic banking’s contribution to community financing and fostering broader economic growth.
Co-Authors Gobel, Ritfiani Kadir, Rifadli D. Katili, Chitra Yuliashri Ma’luna, Sri Salni Safitri Rumampuk, Rismawati Thalib, Mohamad Anwar