Garuda - Garba Rujukan Digital

Analisis Etika Profesi Akuntan dalam Standar Internasional Anisa Anisa; Friti Anifa; Nailatul Fadhila; Ida Farida Adi Prawira; Arim Nasim
JURNAL AKUNTANSI Volume 16, Nomor 1, Mei 2021
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini membahas mengenai analisis etika profesi akuntan dalam standar Internasional. Akuntan merupakan salah satu profesi yang penting dalam dunia bisnis karena berhubungan dengan keuangan, oleh karena itu wajib hukumnya bagi seorang akuntan menerapkan etika profesi akuntansi yang ada. Tujuan penelitian ini adalah untuk mengetahui pelanggaran-pelanggaran etika profesi akuntan yang terjadi. Etika profesi dimaksudkan sebagai panduan dan aturan bagi semua anggota, baik yang berpraktik sebagai auditor, pekerja swasta, pekerja di instansi pemerintah, maupun di lingkungan dunia pendidikan. Metode yang digunakan adalah tipe penelitian kepustakaan (library research) yaitu penelitian dilakukan hanya bersumber dari karya tulis, baik hasil penelitian yang telah dipublikasikan maupun yang belum. Penelitian ini menggunakan pengumpulan data kualitatif dengan menggunakan data-data yang telah ada, seperti memakai reduksi data lalu menarik kesimpulan dengan memakai logika, estetika, serta etika. Penelitian ini dibuat dengan mengkaji perolehan data sekunder yang bersumber dari pihak lain.

Sistem dan Politik Ekonomi Islam dalam Mewujudkan Kesejahteraan Arim Nasim
Islamic Research Vol 1 No 1 (2018): Jurnal Kajian Peradaban Islam
Publisher : Perhimpunan Intelektual Muslim Indonesia

Makalah ini bertujuan untuk memberikan gambaran pemahaman tentang kegagalan sistem ekonomi kapitalis dalam menyejahterakan umat manusia dan memberikan gambaran bagaimana sistem ekonomi islam mampu mewujudkan kesejahteraan umat manusia. Makalah ini disusun dengan metode kualitatif dengan pendekatan Critical Theory. Berdasarkan hasil pembahasan maka dapat disimpulkan kegagalan sistem ekonomi kapitalis dalam menyejahterakan umat manusia disebabkan karena kesalahan yang mendasar dari sistem tersebut yaitu, pandangan tentang konsep kelangkaan (scarcity) barang dan jasa, pandangan tentang konsep nilai (value) suatu barang dan jasa yang dihasilkan serta pandangan tentang konsep harga dan peranannya dalam produksi, konsumsi, dan distribusi. Politik Ekonomi Islam melalui mekanisme langsung dan tidak langsung mampu memberikan jaminan kesejahteraan kepada umat manusia dan zakat maupun pajak dalam Sistem Ekonomi Islam bukan merupakan sumber utama pemasukan negara.

Good Corporate Governance in Islamic Banking during Fourth Industrial Revolution Era Delina Herdian Septiani; Linda Nurlaela; Arim Nasim; Elis Mediawati
Islamic Research Vol 5 No 1 (2022): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v5i1.125

The purpose of this study is to analyze information about implementation of Corporate Governance in Islamic banking. This study uses a quantitative approach with a systematic literature review method from various journals. With the systematic literature review method, the authors identify all empirical evidence, where the identification aims to answer questions such as "How is the implementation of Good Corporate Governance (GCG) in Indonesian Islamic banking?", "What is the role of the Shariah Supervisory Board?", "What is the impact of implementing GCG?". The results of the analysis found that the implementation of GCG in Islamic banking was quite good but still not effective. This is because the governance mechanism is still not fully in accordance with Shariah principles. Therefore, the role of DPS in the implementation of GCG is very important and must be optimized. This finding also opens information about the development of GCG in Islamic banking today so that it can be used as reference material for further research.

Sistem dan Politik Ekonomi Islam dalam Mewujudkan Kesejahteraan Arim Nasim
Islamic Research Vol 1 No 1 (2018): Jurnal Kajian Peradaban Islam
Publisher : Perhimpunan Intelektual Muslim Indonesia

Makalah ini bertujuan untuk memberikan gambaran pemahaman tentang kegagalan sistem ekonomi kapitalis dalam menyejahterakan umat manusia dan memberikan gambaran bagaimana sistem ekonomi islam mampu mewujudkan kesejahteraan umat manusia. Makalah ini disusun dengan metode kualitatif dengan pendekatan Critical Theory. Berdasarkan hasil pembahasan maka dapat disimpulkan kegagalan sistem ekonomi kapitalis dalam menyejahterakan umat manusia disebabkan karena kesalahan yang mendasar dari sistem tersebut yaitu, pandangan tentang konsep kelangkaan (scarcity) barang dan jasa, pandangan tentang konsep nilai (value) suatu barang dan jasa yang dihasilkan serta pandangan tentang konsep harga dan peranannya dalam produksi, konsumsi, dan distribusi. Politik Ekonomi Islam melalui mekanisme langsung dan tidak langsung mampu memberikan jaminan kesejahteraan kepada umat manusia dan zakat maupun pajak dalam Sistem Ekonomi Islam bukan merupakan sumber utama pemasukan negara.

Good Corporate Governance in Islamic Banking during Fourth Industrial Revolution Era Delina Herdian Septiani; Linda Nurlaela; Arim Nasim; Elis Mediawati
Islamic Research Vol 5 No 1 (2022): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v5i1.125

The purpose of this study is to analyze information about implementation of Corporate Governance in Islamic banking. This study uses a quantitative approach with a systematic literature review method from various journals. With the systematic literature review method, the authors identify all empirical evidence, where the identification aims to answer questions such as "How is the implementation of Good Corporate Governance (GCG) in Indonesian Islamic banking?", "What is the role of the Shariah Supervisory Board?", "What is the impact of implementing GCG?". The results of the analysis found that the implementation of GCG in Islamic banking was quite good but still not effective. This is because the governance mechanism is still not fully in accordance with Shariah principles. Therefore, the role of DPS in the implementation of GCG is very important and must be optimized. This finding also opens information about the development of GCG in Islamic banking today so that it can be used as reference material for further research.

The Role of Sharia Supervisory Board in Implementing Public Trust on Sharia Banks Illa Susilawati; Lutfi Madani; Sutrisno Sutrisno; Arim Nasim; Caria Ningsih
Islamic Research Vol 6 No 1 (2023): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v6i1.177

This study aims to see how implementing the Sharia Supervisory Board and its impact on providing public trust in Islamic banks. This study uses a quantitative approach with the method of Systematic Literature Review from various journals. With the Systematic Literature Review method, the research identifies all empirical evidence, where the identification aims to answer questions such as "What is the role of the sharia supervisory board on public trust?", "Implementation of the sharia supervisory board on sharia banking?". The analysis results found that the Sharia Representative Council (DPS) has a high level of helping to attract public interest. This is because the higher the spread of DPS, the public's knowledge about banking sharia will be increasingly known. This finding shows that Sharia Supervisory Board plays an essential role in providing public confidence to be interested in being part of a sharia bank because, so far, there are known factors that attract the public in the form of external factors such as marketing factors, psychological factors, cultural factors, social factors, and social factors. Personality so that this can be used as a view for further research that the Sharia Representative Council also still plays an essential role in contributing to society.

SHARIA COMPLIANCE : CONSUMER PERSPECTIVE IN E-COMMERCE PRACTICES Muhammad Ilyas Candra Herawan; Juliana Juliana; Arim Nasim; Firmansyah Firmansyah
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 3 No 2 (2022)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v3i02.991

This research is backed by the rapid development of technology that makes it easier for people to do buying and selling activities. People can easily choose goods and transact only with smartphones that are connected to the Internet. But from the facilities offered, online trading is not separated from violations that are not in accordance with the principles of the rulings in Islam such as fraud, inconsistency of goods, inconsistency of the receipt of goods, and Mismatch between price and quality. The purpose of this study is to know and describe the implementation of sharia compliance in the perspective of consumers among students of the University of Indonesia education. As for the method used in this research is quantitative descriptive, the population is a student of Indonesian University of Education, research using sample 100 respondents representing every faculty in the university Indonesian education, with sampling techniques in a non-probabillity sampling manner. Based on the research done, it is known that consumer understanding among UPI students belongs to the good category, judging by the online buying and selling literature with the pillars and the terms of buying and selling greetings. This research has important implications for online buying and selling people, because Islam has arranged all human activities and online buying and selling including them. So, in practice online buying and selling is not only profit for the seller and ease of transaction for both parties, but also to get the blessing and reward of buying and selling activities in accordance with the principles of Islamic rules.

The Role of Sharia Supervisory Board in Implementing Public Trust on Sharia Banks Illa Susilawati; Lutfi Madani; Sutrisno Sutrisno; Arim Nasim; Caria Ningsih
Islamic Research Vol 6 No 1 (2023): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v6i1.177

This study aims to see how implementing the Sharia Supervisory Board and its impact on providing public trust in Islamic banks. This study uses a quantitative approach with the method of Systematic Literature Review from various journals. With the Systematic Literature Review method, the research identifies all empirical evidence, where the identification aims to answer questions such as "What is the role of the sharia supervisory board on public trust?", "Implementation of the sharia supervisory board on sharia banking?". The analysis results found that the Sharia Representative Council (DPS) has a high level of helping to attract public interest. This is because the higher the spread of DPS, the public's knowledge about banking sharia will be increasingly known. This finding shows that Sharia Supervisory Board plays an essential role in providing public confidence to be interested in being part of a sharia bank because, so far, there are known factors that attract the public in the form of external factors such as marketing factors, psychological factors, cultural factors, social factors, and social factors. Personality so that this can be used as a view for further research that the Sharia Representative Council also still plays an essential role in contributing to society.

Islamic Banking Governance in Maqashid Sharia Perspectives: A Systematic Literature Review Yenik Candra Kiranawati; Shifa Miarti Aziza; Arim Nasim; Caria Ningsih
Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 1 (2023)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v12i1.15446

The development of Islamic banking has prompted financial institutions to operate in accordance with Sharia principles. In this context, the role of sharia governance is crucial in supporting banking operations and enhancing bank performance. This study aims to examine the implementation of sharia governance in Islamic banking. To improve the performance of Islamic banks, good governance practices in line with Islamic law are essential, including the application of maqashid sharia principles. A library search was conducted using the Systematic Literature Review (SLR) method to analyze several national and international journal articles published in the past decade. Out of 75 identified articles, 38 were found to be relevant after screening. The results indicate that the implementation of Sharia governance can improve bank performance by adhering to the principles of Maqashid Sharia as a guide. Such implementation would enable Islamic banks to be leaders in the industry, enhance the quality of their services, and ultimately increase the company's value. This study concludes that adherence to the principles of Maqashid Sharia leads to higher bank performance in terms of service quality, which can improve a company's value. The implications of this study offer insights into how the implementation of Sharia governance, based on Maqashid Sharia principles, can affect bank performance in Islamic banking.========================================================================================================ABSTRAK – Tata Kelola Bank Syariah dalam Perspektif Maqashid Syariah: Suatu Kajian Literatur Sistematis. Perkembangan perbankan syariah telah mendorong lembaga-lembaga keuangan untuk beroperasi sesuai dengan prinsip syariah. Dalam konteks ini, peran tata kelola syariah sangat penting dalam mendukung operasional perbankan dalam meningkatkan kinerjanya. Penelitian ini bertujuan untuk mengkaji implementasi tata kelola syariah pada perbankan syariah. Dalam meningkatkan kinerja bank syariah, praktik tata kelola yang baik yang sejalan dengan konsep ekonomi Islam sangat penting, salah satunya dengan penerapan prinsip maqashid syariah. Pencarian data dilakukan dengan metode Systematic Literature Review (SLR) dengan menganalisis sejumlah artikel nasional dan internasional yang diterbitkan dalam satu dekade terakhir. Dari 75 artikel yang teridentifikasi, hanya 38 artikel yang relevan dengan topik kajian ini. Hasil kajian menunjukkan bahwa implementasi tata kelola syariah dapat meningkatkan kinerja bank dengan mengikuti prinsip Maqashid Syariah sebagai panduan. Implementasi tersebut juga memungkinkan bank syariah untuk menjadi yang terdepan dalam industri perbankan, meningkatkan kualitas layanan, dan meningkatkan nilai perusahaan. Kajian ini menyimpulkan bahwa penerapan prinsip Maqashid Syariah dalam operasional bank syariah dapat meningkatkan kinerja mereka dalam hal peningkatan kualitas layanan yang berefek pada peningkatan nilai perusahaan. Implikasi dari penelitian ini memberikan wawasan tentang bagaimana implementasi tata kelola syariah, berdasarkan prinsip Maqashid Syariah, dapat mempengaruhi kinerja bank syariah.

Axiology of Payables And Receivables In The Perspective of Sharia Finance Accounting Luthfia, Nadira; Purbaningrum, Ivana Rosa; Nasim, Arim; Suryadi, Edi
Journal Analytica Islamica Vol 13, No 1 (2024): ANALYTICA ISLAMICA
Publisher : Program Pascasarjana UIN Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jai.v13i1.18675

Axiology in the context of financial accounting for debt and receivables transactions involves the application of ethical principles, moral values, and philosophical values in the management and reporting of debt and receivables. In the Islamic perspective, the axiology of financial accounting for debt and receivables becomes a profound study by applying Sharia principles as the main guidance. One of the fundamental principles that serves as a foundation is the prohibition of usury (riba). This research employs a qualitative research method in the form of a literature review with a systematic reviews approach. The data used in this research refer to books and research articles. Data search is conducted using keywords such as "Axiology of Debt and Receivables in the Philosophy Perspective, Debt and Receivables in Islam." The practice of debt and receivables is regulated in Sharia to assist those facing difficulties and provide assistance to those in need. However, the presence of usury can undermine the good intentions behind this assistance, as those facing difficulties must pay additional money from their borrowings. Axiologically, debt and receivables involving usury are considered undesirable.Aksiologi dalam konteks akuntansi keuangan pada transaksi utang piutang melibatkan penerapan prinsip-prinsip etika, moral, dan nilai-nilai filosofis dalam pengelolaan dan pelaporan utang piutang. Dalam perspektif Islam, aksiologi akuntansi keuangan utang piutang menjadi kajian yang mendalam dengan menerapkan prinsip-prinsip syariah sebagai pedoman utama. Salah satu prinsip utama yang menjadi pijakan adalah larangan riba. Penelitian ini menggunakan metode penelitian kualitatif dalam bentuk literature review dengan pendekatan systematic reviews. Data yang digunakan dalam penelitian ini merujuk pada buku dan artikel penelitian. Pencarian data dilakukan dengan menggunakan kata kunci, seperti “Aksiologi Utang Piutang Utang Piutang dalam Perspektif Filsafat Aksiologi Utang Piutang dalam Islam”. Praktek utang piutang diatur dalam syariat untuk membantu menyelamatkan orang-orang yang mengalami kesulitan dan memberikan bantuan kepada mereka yang membutuhkan. Namun, keberadaan riba dapat menghilangkan niat baik dalam tolong-menolong ini karena pihak yang mengalami kesulitan harus membayar tambahan uang dari pinjamannya. Secara aksiologis pun, utang piutang yang melibatkan riba di dalamnya dinilai tidak baik.

Title

Found 32 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 32 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 32 Documents
Search