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Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Published by Sekolah tinggi ekonomi islam SEBI
ISSN : 23382783     EISSN : 25493876     DOI : https://doi.org/10.35836/jakis
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dan Keuangan Islam (JAKIs) is a scholarly journal published by the Department of Islamic Accounting, Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI). The JAKIs publishes twice a year in April and October. The journal has been publishing scholarly papers since 2013. All submitted papers will be reviewed by journal editors and if it is matched with the journal scope, the paper will be then sent to our peer-reviewers. The journal is SINTA 4 accredited by the Ministry of Research, Technology and Higher Education Republic of Indonesia No. 28/E/KPT/2019 on September 26th, 2019 (Valid until September, 2024) JURNAL AKUNTANSI DAN KEUANGAN ISLAM accepts original manuscripts in the field of Islamics Accounting and Finance, including research reports, application of theory, critical studies and literature reviews. The spread of Islamics Accounting and Finance include: 1. Islamic accounting, 2. Auditing and corporate governance, 3. Accounting and tax regulation and policy for Islamic institutions, 4. Shari’ah auditing and corporate governance, 5. Fnancial and non-financial performance measurement and 6. Disclosure in Islamic institutions and organizations.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 11, No 1, April (2023)" : 5 Documents clear
Corporate Governance and Shariah Non-compliance Risk: The Case of Islamic Banks in Indonesia Ramdani, Opi; Kamal, Mustafa
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 1, April (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i1.370

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance terhadap risiko ketidakpatuhan syariah pada Bank Umum Syariah di Indonesia yang terdaftar di OJK selama periode 2017-2020. Sampel penelitian diambil dengan menggunakan teknik purposive sampling untuk menghasilkan 13 Bank Umum Syariah yang terdaftar di OJK. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Berdasarkan hasil analisis data, secara simultan, semua variabel independen memiliki pengaruh yang signifikan terhadap risiko ketidakpatuhan syariah. Sebagian, ukuran dewan komisaris independen, ukuran dewan komisaris, ukuran dewan pengawas syariah, ukuran komite audit dan frekuensi rapat direksi tidak memiliki pengaruh signifikan terhadap risiko ketidakpatuhan syariah. Sementara itu, ukuran Direksi, Frekuensi Rapat Dewan Komisaris, Frekuensi Rapat Dewan Pengawas Syariah dan Frekuensi Rapat Komite Audit sebagian memiliki pengaruh signifikan terhadap risiko ketidakpatuhan syariah. This study aims to determine the effect of Good Corporate Governance on the sharia non-compliance risk at Islamic Commercial Banks in Indonesia registered with the OJK during the 2017-2020 period. The research sample was taken using a purposive sampling technique to produce 13 Islamic Commercial Banks registered with the OJK. The analytical method used in this study was logistic regression analysis. Based on the results of data analysis, simultaneously, all independent variables have a significant influence on the risk of sharia non-compliance. Partially, the size of the independent board of commissioners, the size of the board of commissioners, the size of the sharia supervisory board, the size of the audit committee and the frequency of meetings of the board of directors do not have a significant influence on the risk of sharia non-compliance. Meanwhile, the size of the Board of Directors, Frequency of Board of Commissioners Meetings, Frequency of Sharia Supervisory Board Meetings and Frequency of Audit Committee Meetings partially have a significant influence on the risk of sharia non-compliance.
Islamic & Conventional Mutual Funds Performance by Return and Risk Adjusted Performance Elmanizar, Elmanizar; Aveliasari, Erythrina
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 1, April (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i1.403

Abstract

This study compares the performance of Islamic and conventional mutual funds from 2017 to 2021 with the aim of analyzing the differences. This study makes use of secondary data from the Otoritas Jasa Keuangan (OJK) for 5 years that were downloaded from the OJK's official website (OJK). Purposive sampling is used in this study sampling method. The Mann-Whitney U Test is the analysis technique employed. According to the study's findings, there are no appreciable differences between mutual fund risk and market risk for Islamic mutual funds in terms of beta, return, and Sharpe. While there are variances between the Treynor, Jensen Alpha, M2 Measurement, and Appraisal Ratio techniques. Penelitian ini membandingkan kinerja reksa dana syariah dan konvensional dari tahun 2017 sampai dengan 2021 dengan tujuan untuk menganalisis perbedaannya. Penelitian ini memanfaatkan data sekunder dari Otoritas Jasa Keuangan (OJK) selama 5 tahun yang diunduh dari website resmi OJK. Purposive sampling digunakan dalam metode pengambilan sampel penelitian ini. Mann-Whitney U Test adalah teknik analisis yang digunakan. Menurut temuan penelitian, tidak ada perbedaan yang cukup berarti antara risiko reksa dana dan risiko pasar untuk reksa dana syariah dalam hal beta, return, dan Sharpe. Sedangkan terdapat perbedaan yang bervariasi antara teknik Treynor, Jensen Alpha, M2 Measurement, dan Appraisal Ratio.
Efficiency Of Zakat Institutions In Indonesia During 2017-2021: An Application Of Data Envelopment Analysis Fakhri, Muhammad Yusuf; Bahri, Efri Syamsul; Wulan, Mulyaning
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 1, April (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i1.456

Abstract

The purpose of this study is to measure the financial performance of the National Amil Zakat Institution (LAZNAS) in the effectiveness of distribution and the efficiency of fund management. This research method uses quantitative with a descriptive approach. This study uses secondary data derived from LAZNAS website sources. The technique of collecting data by purposive sampling, namely; LAZNAS, which can publish financial statement data on the website from 2017-2021. Analysis technique or financial performance on effectiveness using the Allocation to Collection Ratio (ACR) approach. Then, the efficiency aspect uses the Data Envelopment Analysis (DEA) approach. The results of measuring financial performance in the part of effectiveness show that 6 LAZNAS in the Highly Effective category are; Dompet Dhuafa, Griya Yatim Dhuafa, LAZISNU, Panti Yatim Indonesia, Rumah Yatim, and Rumah Zakat. Then, Al Azhar and LAZISMU showed the Effective category in the 2017-2021 period. On efficiency measurements, LAZISNU already offers efficiency. Other LAZNAS are still experiencing inefficiencies in the 2017-2021 period.
What Drives The Financial Performance of Islamic Insurance Companies in Indonesia? Prasaja, Mukti; Setiawan, Ananda; Rahmawati, Ulfa
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 1, April (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i1.378

Abstract

Penelitian ini bertujuan untuk menganalisis faktor yang memengaruhi kinerja keuangan perusahaan asuransi syariah di Indonesia. Studi ini menggunakan pendekatan kuantitatif atas data-data laporan keuangan dari perusahaan asuransi syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) pada 2016-2020. Pengujian regresi data panel digunakan untuk melihat pengaruh antar variabel. Variabel yang digunakan adalah modal, ukuran perusahaan, pendapatan premi, efisiensi operasional dan kinerja keuangan. Riset ini menemukan bahwa modal, pendapatan premi, efisiensi operasional dapat memengaruhi kinerja keuangan perusahaan asuransi syariah Indonesia. Ini dapat dijelaskan bahwa jumlah modal telah memenuhi persyaratan 100 miliar rupiah dan ini dapat meningkatkan pendapatan premi pada 2016-2020 dan perusahaan dapat berjalan efisien. Namun, ukuran perusahaan tidak dapat memengaruhi kinerja keuangan karena beberapa perusahaan asuransi syariah mengalami penurunan aset seperti Prudential dan AIA Syariah. This study aims to analyze the determinants of the performance of Islamic insurance companies in Indonesia. This research uses a quantitative approach by using secondary data in the form of financial statements of sharia insurance companies listed on Otoritas Jasa Keuangan (OJK) in the year 2016-2020. Furthermore, the statistical analysis technique uses influence test analysis through panel data regression tests. The variables used in this study are are volume of capital, firm size, premium income, and operational efficiency to improve the financial performance of Islamic insurance companies.  The panel data show that the variables of the volume of capital, premium income, and operational efficiency influence the financial performance of Islamic insurance companies in Indonesia. This is because the company's capital has met the minimum requirement of 100 billion rupiahs this has an impact on increasing premium income from 2016-2020 and finally in the operations that are run efficiently. Meanwhile, the variables of firm size do not influence the financial performance of Islamic insurance companies. This is because several sharia insurance companies have experienced a decrease in their total assets such as Prudential and AIA Syariah
Accountability of Micro Waqf Banks in The Perspective of Sharia Enterprise Theory Sholihah, Ria Anisatus; Arwani, Agus; Zulfa, Siti
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 1, April (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i1.373

Abstract

Penelitian ini bertujuan untuk menganalisis akuntabilitas pengelolaan Bank Wakaf Mikro berdasarkan Sharia Enterprise Theory pada Bank Wakaf Mikro berbasis Pesantren di Jombang. Penelitian ini merupakan jenis penelitian lapangan dengan menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa Bank Wakaf Mikro berbasis Pesantren di Jombang telah memenuhi akuntabilitas vertikal kepada Allah SWT dan Akuntabilitas Horizontal terhadap nasabah dengan memiliki DPS yang bersertifikat MUI dan tidak adanya transaksi yang tidak sesuai syariah. Namun Bank Wakaf Mikro belum memenuhi akuntabilitas horizontal terhadap nasabah pada indikator Laporan ZIS. Bank Wakaf Mikro telah memenuhi Akuntabilitas Horizontal terhadap karyawan dengan Pendidikan dan pelatihan karyawan. Namun, Bank Wakaf Mikro belum memenuhi gaji dan renumerasi bagi karyawan sesuai UMR dan tidak memiliki program-program khusus dalam peningkatan spiritualitas karyawan. Bank Wakaf Mikro telah memenuhi Akuntabilitas Horizontal terhadap komunitas/masyarakat melalui akses masyarakat luas atas pembiayaan Bank Wakaf Mikro dan kontribusi dalam Pengembangan UMKM serta peningkatan kualitas hidup masyarakat melalui pemberdayaan ekonomi. Namun Bank Wakaf Mikro belum memiliki pengungkapan dana sosial. Bank Wakaf Mikro telah memenuhi Akuntabilitas Horizontal terhadap indirect stakeholder yaitu alam/lingkungan dengan nasabah berskala produksi rumah tangga sehingga kecil kemungkinan untuk mencemari lingkungan. This study aims to analyze the Accountability of the management based on Sharia Enterprise Theory at Islamic Boarding School-based Micro Waqf Banks in Jombang. This research uses the field research type and a descriptive qualitative approach—data collection techniques through observation, interviews, and documentation. The results of this study indicate that the Islamic Boarding School-based Micro Waqf Bank in Jombang has implemented accountability indicators based on Sharia Enterprise Theory, namely vertical Accountability to Allah SWT and Horizontal Accountability to customers by having DPS that is MUI certified and there are no transactions that are not by Sharia. However, Micro Waqf Banks still need to fulfill horizontal Accountability to customers on the ZIS Report indicators. Micro Waqf Banks have fulfilled Horizontal Accountability for employees with employee education and training. However, the Micro Waqf Bank has not met the salary and remuneration for employees according to the minimum wage and does not have special programs to improve employee spirituality. Micro Waqf Banks have fulfilled Horizontal Accountability to the community/society through broad community access to Micro Waqf Bank financing and contributions to MSME Development and improving the community's quality of life through economic empowerment. However, the Micro Waqf Bank does not yet have disclosure of social funds. Micro Waqf Banks have fulfilled Horizontal Accountability towards indirect stakeholders, namely nature/environment with household-scale customers, so it is less likely to pollute the environment.

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