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Sekterariat Jurnal J-ISCAN, Gedung Fakultas Ekonomi dan Bisnis, Lantai 2, IAIN Lhokseumawe Jl. Medan-Banda Aceh, Km. 275 No. 1 Buket Rata, Alue Awe Kecamatan Muara Dua, Kota Lhokseumawe, Provinsi Aceh. Kode Pos 24351
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J-ISCAN : Journal of Islamic Accounting Research
Published by Institut Agama Islam Negeri Lhokseumawe
ISSN : 27215474     EISSN : 27750507     DOI : -
Core Subject : Religion, Economy, Science, Education, Social,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences
J-ISCAN: Journal of Islamic Accounting Research is a scientific journal managed by the Islamic Accounting Study Program, Faculty of Islamic Economics and Business, IAIN Lhokseumawe. This journal publishes research results conceptually and technically related to the scope of Islamic Economics with a concentration in the field of Islamic Accounting. The J-ISCAN Journal is published twice a year, in June and December, the first issue of June 2019. The journal publishes state-of-art papers in fundamental theory, experiments and simulation, as well as applications, with a systematic proposed method, sufficient review on previous works, expanded discussion and concise conclusion. As our commitment to the advancement of science and technology, the J-ISCAN Journal follows the open access policy that allows the published articles freely available online without any subscription.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 27 Documents
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MODEL PEMBERDAYAAN BUMDES DAN SOLUSI PEMBANGUNAN EKONOMI DESA: SUATU KAJIAN LITERATUR Azhari, Azhari
J-ISCAN: Journal of Islamic Accounting Research. Vol 1 No 2 (2019): ISCAN Vol. 1 No. 2 July-December 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v1i2.702

Abstract

The purpose of this conceptual research is to explain the understanding of the Village Owned Enterprise (BUMDes) empowerment model and the Village Economic Development Solution. This research uses the literature review method from various sources of expert opinions and references. The results of the study that the BUMDes empowerment model is through Business Plan, SWOT Analysis while the village economic development solutions through the principles of Participation, Openness, Accountability, Sustainability and Enjoyed by the community. BUMDes can prevent unemployment, poverty, create employment and Village Original Income (PAD). Keywords: Empowerment, BUMDes, Village Economic Development. Abstrak Tujuan dari penelitian konseptual ini adalah untuk menjelaskan pemahaman tentang model pemberdayaan Badan Usaha Milik Desa (BUMDes) dan Solusi Pembangunan Ekonomi Desa. Penilitian ini menggunakan metode kajian literatur dari berbagai sumber pendapat para ahli dan referensi. Hasil kajian bahwa model pemberdayaan BUMDes adalah melalui Business Plan, Analisis SWOT sedangkan solusi pembangunan ekonomi desa melalui prinsip Partisipasi, Keterbukaan, Dipertanggungjawabkan, Berkelanjutan dan Dinikmati masyarakat. BUMDes dapat mencegah pengangguran, kemiskinan, menciptakan lapangan kerja dan Pendapatan Asli Desa (PAD). Kata kunci: Pemberdayaan, BUMDes, Pembangunan Ekonomi Desa.
REVITALISASI ZAKAT PRODUKTIF DAN WAKAF PRODUKTIF SEBAGAI PENGENTAS KEMISKINAN Razali, Ramadhan; Febriansyah, Sutan; Darni, Surya
J-ISCAN: Journal of Islamic Accounting Research. Vol 1 No 2 (2019): ISCAN Vol. 1 No. 2 July-December 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v1i2.704

Abstract

Zakat and endowments are instruments of social economic stability. His success in improving the welfare of society has been engraved in history. Then what about the development of zakat and endowments at the present time and is there any impact of these instruments? The purpose of this study is to explain the main problems experienced in developing the two instruments. The type of this research is qualitative research with descriptive analysis techniques. For the two instruments to be optimal, the waqf body and the zakat body must have the latest innovations. So that the empowerment of zakat and waqf is optimal in following the times. Keywords: Zakat, Waqf, and Welfare Abstrak Zakat dan wakaf adalah instrument stabilitas sosial ekonomi. Keberhasilannya dalam meningkatkan kesejahteraan masyarakat telah terukir dalam sejarah. Lalu bagaimanakah dengan pengembangan zakat dan wakaf pada saat serta apakah instrument tersebut berdampak terhadap kesejahteraan masyarakat? tujuan dari penelitian ini adalah menjelaskan masalah utama yang dialami dalam perkembangan dua instrument ini. Jenis penelitian ini adalah penelitian kualitatif dengan teknik analisis deskriptif. Agar dua instrument menjadi optimal, maka badan wakaf dan badan zakat harus memiliki inovasi terbaru. Sehingga pemberdayaan zakat dan wakaf optimal dalam mengikuti perkembangan zaman. Kata kunci: Zakat, Wakaf, dan Kesejahteraan.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAH, GOOD GOVERNANCE, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Philadhelphia, Istiqomah Shinta; Suryaningsum, Sri; Sriyono, Sriyono
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 1 (2020): ISCAN Vol. 2 No. 1 January-June 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i1.777

Abstract

The aim of this research is to know Human Resource Competency, The Effect Of Government Accounting, Good governance, and Internal Control System on the Quality of Local Government Financial Reports. The method of data collection in this study uses questionnaire techniques. This study used a census sampling method with 95 respondents in the Regional Organization of Klaten Regency. The analysis used is multiple linear regression analysis using SPSS (Statistical Product and Service Solutions) version 20. The result of this study indicates that the variable Government Accounting Standards, and Good governance affect the variable Quality Of Local Government Financial Reports. While the variable Human Resource Competency, and Internal Control System does not affect the variable of Quality Of Local Government Financial. Keywords: Human Resource Competency, Government Accounting Standards, Good governance, Internal Control System, Quality Of Local Government Financial Reports. Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Sumber Daya Manusia, Standar Akuntansi Pemerintahan, Good governance dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Metode pengumpulan data dalam penelitian ini menggunakan teknik kuesioner. Penelitian ini menggunakan metode census sampling dengan 95 responden pada Organisasi Perangkat Daerah Kabupaten Klaten. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS (Statistical Product and Service Solutions) versi 20. Hasil penelitian menunjukkan bahwa variabel standar akuntansi pemerintahan, dan good governance mempengaruhi variabel kualitas laporan keuangan pemerintah daerah. Sedangkan variabel kompetensi sumber daya manusia dan sistem pengendalian internal tidak berpengaruh variabel kualitas laporan keuangan pemerintah daerah. Kata Kunci: Kompetensi Sumber Daya Manusi, Standar Akuntansi Pemerintah, Good governance, Sistem Pengendalian Internal, Kualitas Laporan Keuangan Pemerintah Daerah
PENGARUH KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nasution, Muhammad Syafril
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 1 (2020): ISCAN Vol. 2 No. 1 January-June 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i1.862

Abstract

This study aims to determine the effect of debt policy on company value on banking companies listed on the Indonesia Stock Exchange. The population in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in 2010 to 2012 that have met the criteria. The nature of the study in this study is hypothesis testing. The type of investigation carried out in this study is a causal study. The level of researcher intervention in this study was minimal intervention. The situation of the study in this study was not regulated. The unit of analysis in this study is a banking company listed on the Indonesia Stock Exchange. The time horizon in this study is balanced pooled data, which is a combination of time series data (between times) and cross sectional data (between individuals / spaces). The results of this study that debt policy affects the value of the company, with a negative direction of influence. Keywords: Company Value and Debt Policy. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan hutang terhadap nilai perusahaan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2010 hingga 2012 yang telah memenuhi kriteria. Sifat penelitian dalam penelitian ini adalah pengujian hipotesis. Jenis investigasi yang dilakukan dalam penelitian ini adalah studi kausal. Tingkat intervensi peneliti dalam penelitian ini adalah intervensi minimal. Situasi penelitian dalam penelitian ini tidak diatur. Unit analisis dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Cakrawala waktu dalam penelitian ini adalah balanced pooled data, yang merupakan gabungan antara data deret waktu (antar waktu) dan data cross sectional (antar individu / ruang). Hasil penelitian ini bahwa kebijakan hutang mempengaruhi nilai perusahaan, dengan arah pengaruh negatif. Kata kunci: Nilai Perusahaan dan Kebijakan Hutang.
OBJEK WISATA RELIGI MAKAM SULTHAN MALIKUSSALEH DAN PENGARUHNYA TERHADAP PENDAPATAN PEDAGANG Aulia, Nurul; Ismaulina, Ismaulina
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 1 (2020): ISCAN Vol. 2 No. 1 January-June 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i1.863

Abstract

Religious tourism Malikussaleh Cemetery is a classic tourism that has always been a history for the people of Aceh, especially for people who like historical places to become religious tourism. The purpose of this study was to determine the effect of Sulthan Malikussaleh Tomb religious tourism on the income of kiosk traders in Beuringen Village, Samudera District, North Aceh Regency. This study uses a quantitative approach to the type of field study with 20 respondents as traders. Based on the results of the calculation of the regression coefficient concluded that the calculation of the t test (parsia test) for simple regression is Y = 2.761 + 1.239X. From the calculation of the regression coefficient, it is concluded that the calculation of the statistical test shows that the tourist attraction has a probability value of 0,000 which is smaller than the family income level of 0.05 (0,000 <0.05) and with a tcount> t table (8,639> 2,101) meaning that the variable Power Tourism attraction has a positive and significant effect on the income of traders in the vicinity in Beuringen Village, Samudera District, North Aceh Regency. Keywords: Religious Tourism, Income Level Abstrak Wisata religi Pemakaman Malikussaleh adalah wisata klasik yang selalu menjadi sejarah bagi masyarakatnya Aceh, terlebih lagi bagi masyarakat yang menyukai tempat-tempat bersejarah menjadi wisata religi. Tujuan penelitian ini adalah untuk mengetahui pengaruh wisata religi Makam Sulthan Malikussaleh terhadap pendapatan pedagang kios di Desa Beuringen, Kecamatan Samudera, Kabupaten Aceh Utara. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis studi lapangan dengan responden berjumlah 20 pedagang. Berdasarkan hasil perhitungan koefisien regresi disimpulkan bahwa perhitungan uji t (uji parsial) untuk regresi sederhana adalah Y = 2,761+ 1,239X. Dari perhitungan koefisien regresi, disimpulkan bahwa perhitungan uji statistik menunjukkan bahwa objek wisata memiliki nilai probabilitas 0,000 yang lebih kecil dari tingkat pendapatan keluarga 0,05 (0,000 <0,05) dan dengan nilai t hitung> t tabel (8.639> 2.101) artinya variabel Daya Tarik Wisata berpengaruh positif dan signifikan terhadap pendapatan pedagang di sekitarnya di Desa Beuringen, Kecamatan Samudera, Kabupaten Aceh Utara. Kata kunci: Wisata Religi; Tingkat Pendapatan
PERSAMAAN AKUNTANSI DALAM TRANSAKSI BISNIS Ulfah, Almira Keumala
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 1 (2020): ISCAN Vol. 2 No. 1 January-June 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i1.864

Abstract

This study intends to analyze comprehensively about accounting equations in business transactions. The accounting equation is the basis for understanding accounting records that use paired records so that the amount of debit is always balanced with credit and can know where the position of assets, debt position and capital position in each transaction. The basic accounting equation is an equation that shows the balance between assets, liabilities, and equity. The basic accounting equation is an equation that shows the balance between assets, liabilities, and equity. The accounting equation does not only record transactions that are directly related to assets, debt and capital. The accounting equation can also be used to see the effects of income, expenditure, expense, and transaction transactions. Therefore, before making financial statements we must first have to understand the basic concept of accounting, the accounting equation. The basic equation in accounting is a basic concept in making financial statements. Keywords: accounting equations, financial statements, and business transactions Abstrak Penelitian ini bermaksud untuk menganalisis secara komprehensif tentang persamaan akuntansi dalam transaksi bisnis. Persamaan akuntansi merupakan dasar untuk memahami pencatatan akuntansi yang menggunakan catatan berpasangan sehingga besarnya debit selalu seimbang dengan kredit dan dapat diketahui dimana posisi aset, posisi hutang dan posisi modal dalam setiap transaksi. Persamaan akuntansi dasar adalah persamaan yang menunjukkan keseimbangan antara aset, kewajiban, dan ekuitas. Persamaan akuntansi dasar adalah persamaan yang menunjukkan keseimbangan antara aset, kewajiban, dan ekuitas. Persamaan akuntansi tidak hanya mencatat transaksi yang berhubungan langsung dengan aset, hutang dan modal. Persamaan akuntansi juga dapat digunakan untuk melihat pengaruh pendapatan, pengeluaran, pengeluaran, dan transaksi transaksi. Oleh karena itu, sebelum membuat laporan keuangan kita terlebih dahulu harus memahami konsep dasar akuntansi yaitu persamaan akuntansi. Persamaan dasar dalam akuntansi merupakan konsep dasar dalam pembuatan laporan keuangan. Kata kunci: persamaan akuntansi, laporan keuangan, dan transaksi bisnis
PENGARUH KEPEMILIKAN SAHAM INSTITUSIONAL, KONSENTRASI KEPEMILIKAN SAHAM DAN PROFITABILITAS TERHADAP KEPUTUSAN INVESTASI Wahyuni, Sri; Febriansyah, Sutan; Darni, Surya; Razali, Ramadhan
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 1 (2020): ISCAN Vol. 2 No. 1 January-June 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i1.865

Abstract

This research test the effect of managerial ownership, concentration ownership, and profitability on investment decision of infrastruktur, utility, and transportation companies listed on Indonesia Stock Exchange in 2018 and 2019. Purposive sampling is used to determine the sample and the hypothesis test used multiple regression analysis. The result show that concentration ownership and profitability has positively affects the investment decision, while the institutional ownership negatively affect the investment decision. Keywords: Institutional Ownership, Concentration Ownership, Profitability, and Investment Decision Abstrak Penelitian ini menguji dampak kepemilikan saham institusional, konsentrasi kepemilikan saham dan profitabilitas terhadap keputusan investasi pada perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2018 dan 2019. Metode purposive sampling digunakan untuk menentukan sampel dan pengujian hipotesis menggunakan analisis regresi linier berganda.Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan dan profitabilitas berpengaruh signifikan terhadap keputusan investasi, sedangkan kepemilikan institusional berpengaruh dengan arah negatif terhadap keputusan investasi. Kata kunci : Kepemilikan Institusi, Konsentrasi Kepemilikan, Profitabilitas, dan Keputusan Investasi
PENGARUH KOMPETENSI DESA, PARTISIPASI MASYARAKAT DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENGELOLAAN KEUANGAN DESA Dara Fitrinanda; Linda Linda; Maya Febrianty Lautania
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 2 (2020): ISCAN Vol. 2 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i2.871

Abstract

The purpose of this research is toexamine the effect of village officers competency, community participation and utilization of information technology on village fund management. Data was obtained through distributing questionnaires to 55 village officers from 11 villages in the city of Jantho Subdistrict, Aceh Besar District. Statistical testing using multiple linear regression analysis with SPSS application. The results showed that (1) the competence of the village officers, public participation, and utilization of information technology had a positive effect on village fund management, (2) the competence of village officers had a positive effect on village fund management, (3) public participation had a positive effect on village fund management. (4) the use of information technology has a positive effect on village fund management. Keyword: Competency Village Officers, Public Participation, Information Technology, Village Financial Management. Abstrak Penelitian ini bertujuan untuk menguji pengaruh kompetensi perangkat desa, partisipasi masyarakat dan pemanfaatan teknologi informasi terhadap pengelolaan keuangan desa. Data diperoleh melalui penyebaran kuesioner kepada 55 perangkat desa dari 11 desa di Kecamatan kota Jantho, Aceh besar. Pengujian statistik menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa (1) kompetensi perangkat desa, partisipasi masyarakat, dan pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa, (2) kompetensi perangkat desa berpengaruh positif terhadap pengelolaan keuangan desa, (3) partisipasi masyarakat berpengaruh positif terhadap pengelolaan keuangan desa, (4) pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa. Kata kunci: Kompetensi Perangkat Desa, Partisispasi Masyarakat, Teknologi Informasi, Pengelolaan Keuangan Desa.
ASPEK SYARIAH PADA INSTRUMEN SUKUK: ANALISIS PENERAPAN SUKUK WAKAF DI INDONESIA Muhayatsyah, Ali
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 2 (2020): ISCAN Vol. 2 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i2.891

Abstract

Sukuk is a letter of acknowledgment of cooperation which has a more diverse scope than just an acknowledgment of debt. The sukuk transaction is not a debt contract, but rather participation. Sukuk issuance is issued with an underlying asset. Sukuk issuance must first obtain a statement of compliance with sharia principles to convince investors that the sukuk has been structured according to sharia. The parties involved in the issuance of the sukuk are Obligors, Special Purpose Vehicle (SPV), Investors. The income received by investors can be in the form of profit sharing, fees and certain margins. When due, the principal of the loan will also be returned to the holder. Issuers act as fund managers and investors act as owners of capital. The profit obtained by investors is a proportional share of the profits from the management of funds by investors. The issuance of sukuk linked waqf involves several parties, at least consisting of the Indonesian Waqf Board (BWI), state-owned companies, SPV, and investors. Waqf sukuk in Indonesia can be issued by private companies or state-owned companies. The sukuk mechanism is carried out by leasing the waqf assets to the sukuk issuer. The sukuk issuer will then issue the sukuk to investors. After the money from investors comes in, the sukuk issuer will contact the contractor to build assets on the waqf land. Then the asset is leased to a third party. The rent is paid to the sukuk issuer, then paid to the nazir. At the end of the period the waqf asset becomes the property of the nazir, returns to the nazir. Land and buildings, administered by the nazir. Keywords: Islamic Bond, Sukuk Linked Wakaf, Sukuk Ijarah, Sukuk Mudharabah. Abstrak Sukuk merupakan surat pengakuan kerjsama yang memiliki ruang lingkup yang lebih beragam dibandingkan hanya sekedar surat pengakuan hutang. Transaksi sukuk bukan akad utang piutang melainkan penyertaan. Penerbitan sukuk diterbitkan dengan suatu underlying asset. Penerbitan sukuk harus terlebih dahulu mendapatkan pernyataan kesesuaian prinsip syariah untuk meyakinkan investor bahwa sukuk telah distruktur sesuai syariah. Pihak-pihak yang terlibat dalam penerbitan sukuk adalah Obligor, Special Purpose Vehicle (SPV), Investor. Penghasilan yang diterima investor bisa berupa bagi hasil, fee, dan margin tertentu. Ketika jatuh tempo, pokok pinjaman juga akan dikembalikan kepada pemegangnya. Emiten bertindak selaku pengelola dana dan investor bertindak selaku pemilik modal. Keuntungan yang diperoleh investor merupakan bagian proporsional keuntungan dari pengelolaan dana oleh investor. Penerbitan sukuk linked wakaf melibatkan beberapa pihak, setidaknya terdiri dari Badan Wakaf Indonesia (BWI), Perusahaan BUMN, SPV, dan investor. Sukuk wakaf di Indonesia dapat diterbitkan oleh perusahaan swasta ataupun BUMN. Mekanisme sukuk ini dilakukan dengan menyewakan aset wakaf kepada penerbit sukuk. Penerbit sukuk kemudian akan menerbitkan sukuk kepada investor. Setelah uang dari investor masuk, penerbit sukuk akan menghubungi kontraktor untuk dibangun aset di atas tanah wakaf. Kemudian aset tersebut disewakan ke pihak ketiga. Uang sewa dibayar ke penerbit sukuk, kemudian dibayar juga ke nazir. Pada akhir periode aset wakaf tadi menjadi milik nazir, kembali ke nazir. Tanah dan bangunan, dikelola oleh nazir. Kata kunci: Obligasi Syariah, Sukuk Linked Wakaf, Sukuk Ijarah, Sukuk Mudharabah
TATA KELOLA SISTEM PENJAMINAN SIMPANAN PERBANKAN DI INDONESIA Sjafruddin, Sjafruddin; Iskandar, Iskandar
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 2 (2020): ISCAN Vol. 2 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i2.932

Abstract

The ratification of Law Number 24 of 2004 concerning the Deposit Insurance Corporation (LPS) marks the formal process of institutionalizing the deposit insurance system in Indonesian banking. After the banking systemic crisis in 1997 that hit various countries including Indonesia, the government made various stabilization and reform policies in the financial sector to improve the banking system. The blanket guarantee policy for bank customer deposits in 1998 with no limits (blanket guarantee) restored public confidence in banks, but on the other hand this guarantee also created a moral hazard risk for banks. The existence of the LPS ended the unlimited deposit insurance system by limiting the guarantee in the form of a deposit insurance limit and a guaranteed interest rate known as the LPS interest rate. This article attempts to describe and analyze the institutionalization process and governance process in the deposit insurance system in Indonesia. The results show that the process of institutionalizing the deposit insurance system in Indonesia is carried out in stages by assessing banking risk taking and public perceptions of the banking industry in Indonesia. In the governance process, the LPS carries out its function as guarantor of deposits of depositors, LPS is tasked with determining and formulating policies for implementing deposit insurance and implementing deposit insurance. LPS makes payment of guarantee claims to depositors from banks whose business licenses have been revoked as long as they meet the requirements stipulated by the LPS Law. Keywords: Deposit Insurance Agency, Institutionalization, Governance. Abstrak Lahirnya Undang-Undang Nomor 24 Tahun 2004 tentang Lembaga Penjamin Simpanan (LPS) menandai proses formal institusionalisasi sistem penjaminan simpanan pada perbankan di Indonesia. Setelah Krisis sistemik perbankan tahun 1997 yang melanda berbagai negara termasuk Indonesia, pemerintah membuat berbagai kebijakan stabilisasi dan reformasi di sektor keuangan guna menyehatkan sistem perbankan. Kebiijakan penjaminan terhadap jumlah simpanan nasabah perbankan pada tahun 1998 dengan tanpa batasan (blanket guarantee) mengembalikan kepercayaan masyarakat terhadap perbankan, namun disisi lain jaminan tersebut juga menimbulkan risiko moral hazard bagi perbankan. Keberadaan LPS mengakhiri sistem penjaminan simpanan tanpa batas dengan membatasi penjaminan dalam bentuk limit penjaminan simpanan dan suku bunga yang dijamin yang dikenal dengan suku bunga LPS. Artikel ini mencoba memaparkan dan menganlisa proses institusionalisasi dan proses tata kelola (governance) pada sistem penjaminan simpanan di Indonesia. Hasilnya menunjukkan bahwa proses institusionalisasi sistem penjaminan simpanan di Indonesia dilakukan secara bertahap dengan menilai risk taking perbankan dan persepsi masyarakat terhadap industri perbankan di Indonesia. Dalam proses tata kelola, LPS menjalankan fungsinya sebagai penjamin simpanan deposan, LPS bertugas menetapkan dan merumuskan kebijakan pelaksanaan penjaminan simpanan serta melaksanakan penjaminan simpanan. LPS melakukan pembayaran klaim penjaminan kepada deposan dari bank yang dicabut izin usahanya sepanjang telah memenuhi persyaratan yang telah ditetapkan oleh UU LPS. Kata kunci: Lembaga Penjamin Simpanan, Institusionalisasi, Tata Kelola.

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