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Review on Islamic Accounting
Published by Smart Insights
ISSN : -     EISSN : 29853265     DOI : -
Core Subject : Religion, Economy, Science,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Review on Islamic Accounting adalah publikasi ilmiah yang diterbitkan oleh SMART Insight yang berada di bawah lembaga riset SMART Indonesia. Sharia Economic Applied Research and Training (SMART) adalah lembaga penelitian di Indonesia yang fokus pada riset seputar ekonomi dan keuangan Islam. Review on Islamic Accounting terbit dua (2) kali dalam 1 tahun.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2021): Review of Islamic Accounting" : 5 Documents clear
Sharia Banking Efficiency Analysis: ASEAN Countries Comparation Nailah
Review on Islamic Accounting Vol. 1 No. 1 (2021): Review of Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.499 KB) | DOI: 10.58968/ria.v1i1.63

Abstract

This study aims to analyze the comparative efficiency of Islamic banks in ASEAN. This study also investigates the reasons for inefficiency and provide suggestions for inefficient banks to improve their efficiency. The study measures and analyzes the pure technical efficiency (PTE), scales efficiency (SE) and technical efficiency (TE) scores of 26 Islamic banks from 4 different countries in ASEAN between 2013 and 2018. Data Envelopment Analysis (DEA), which is a non-parametric method was used. The results indicate that the average for six years of technical efficiency (TE) in the selected Islamic bank is 62,5%. Then for their pure technical efficiency (PTE) and scales efficiency (SE) higher than TE and the scores at 71% and 88%. This paper compares the efficiency of a sample of Islamic banks in 4 countries of ASEAN in very recent years and identifies the most and least efficient banks. It also includes benchmarks for interest-free banks and offers suggestions for improvement.
Sharia Supervisory Board: A Review and Some Finding Aam
Review on Islamic Accounting Vol. 1 No. 1 (2021): Review of Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.429 KB) | DOI: 10.58968/ria.v1i1.69

Abstract

This study reviews research on the Sharia Supervisory Board (SSB) role in Scopus indexed journals. This analysis uses descriptive statistical analysis based on 116 selected papers related to the Sharia Supervisory Board role from national and international journals. All samples of published journals have been published from 2010 to 2021. The export data is then processed and analyzed using the VOSviewer application program to find out the bibliometric visualization map to develop Sharia Supervisory Board role research. The results of this bibliometric mapping research show a map of the development of research in the field of Sharia Supervisory Board role. The most popular keywords are Sharia Supervisory Board, Islamic Banking, Shariah Governance, and Islamic Financial Institution. The most popular author is Alam M.K. The most popular institution is the Faculty of Economics and Management Sciences International Islamic University Malaysia. The most popular country is Malaysia. In addition, this study also finds that the role of the Sharia Supervisory Board in an Islamic Financial Institution is very urgent in ensuring sharia compliance.
Stochastic Frontier Approach for Measuring the Efficiency of Indonesian Insurance Industry Sofina Mujadiddah
Review on Islamic Accounting Vol. 1 No. 1 (2021): Review of Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.208 KB) | DOI: 10.58968/ria.v1i1.74

Abstract

This study uses case studies of 79 general insurance companies both conventional and sharia in Indonesia with a period of 2016-2018. The data used is secondary data obtained from the financial statements of each insurance company. This study uses a cost frontier approach and is measured based on the total cost variable (Y), total assets, equity, total claims, total premiums, total investment, and investment assets owned. From this research, it is found that the factors that influence the efficiency of sharia insurance companies are the number of claims and the amount of premiums. While the amount of insurance, the cost is influenced by claims, the amount of premiums, total assets, and the amount of investment.
Measuring Islamic Rural Banks Productivity in Indonesia 2016-2021: Quadrant Analysis, Technological Change, And Covid-19 Pandemic Impact Evania Herindar; Mimma; Aam
Review on Islamic Accounting Vol. 1 No. 1 (2021): Review of Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.145 KB) | DOI: 10.58968/ria.v1i1.90

Abstract

The Islamic finance industry in Indonesia is currently a global concern, one of which is financial institutions, so productivity measurement is essential for BPRS in Indonesia. This study tries to analyze the BCC model as a basic model to see the level of productivity in 92 BPRS using the Malmquist productivity index, both in terms of changes in efficiency and changes in technology during the six-year observation period (2016-2021) using the Malmquist Index. There are several findings from this study. First, the overall level of productivity in BPRS shows an increase, and it is known that changes in efficiency and technology affect the increase in productivity of BPRS. Furthermore, in the analysis of each BPRS, it is known that the productivity of the BPRS fluctuates from year to year. Second, the regional study between Java and Non-Java found that BPRS in Java has higher productivity levels than BPRS outside Java, considering that Java is the center of the Indonesian economy and the impact of high technological changes on BPRS in Java. Third, the following finding is related to the productivity of BPRS before and after the Covid-19 pandemic, which showed a decline during the Covid-19 pandemic. Still, the decline was not significant when viewed from the results of statistical tests. Then based on the analysis of the Malmquist Index quadrant, it shows that the BPRS dominates quadrant 2 with the category of high technology and low efficiency, namely back to 25 BPRS, then followed by quadrant 4 with the type of technology and low efficiency, opening 24 BPRS, next is quadrant 3 with a total of 23 BPRS and quadrant one which has the highest category reaches 20 BPRS.
Assessing Moderating Effects of Board of Directors and Sharia Committee in Improving Performance of Islamic Insurance Company Dedi Kusmayadi; Irman Firmansyah
Review on Islamic Accounting Vol. 1 No. 1 (2021): Review of Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.854 KB) | DOI: 10.58968/ria.v1i1.101

Abstract

This study aims to examine the variables of the board of directors and the sharia committee in relation to the variables that affect the financial performance of sharia insurance companies in Indonesia. This research is important because the Islamic finance industry must be run in accordance with the principles of Islamic sharia so that the business that is run is not entirely business. This research was conducted at Islamic insurance companies and insurance companies that run sharia business units in the period 2011 to 2017. The research method used moderated regression analysis. The variable used to measure financial performance is a surplus on contribution (SoC) while the independent variable is a debt to equity ratio, size, and age. The results showed that size has a positive effect on financial performance, age has a negative effect on financial performance, and leverage has no effect on financial performance. Whereas the board of directors strengthens the relationship between leverage and financial performance and weakens the relationship between size and financial performance, and sharia committee weakens the relationship between size and financial performance and strengthens the relationship between age and financial performance.

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