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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 2, Oktober (2023)" : 5 Documents clear
Unraveling Islamic Social Finance Accounting Research: Bibliometric Analysis and Systematic Literature Review (SLR) Lisnaeni, Lisnaeni; Handoko, Luqman Hakim; Lubis, Ahmad Tarmizi
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 2, Oktober (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i2.552

Abstract

This study aims to unravel Islamic social finance accounting research. The research method uses bibliometrics and SLR. The data type used is secondary data from 98 articles indexed by Scopus. Data is visualized using VOSViewer. The results show that the research distribution began in 1995. The peak of publication will be in 2021, with 15 publications. The most popular writer is Masruki R. with his 5 articles. The Journal of Islamic Accounting and Business Research is the most productive and popular journal, with 9 published articles and 149 citations. Malaysia is the most productive and most popular country, with 49 articles and 406 citations. The most popular author is Zaid O. A., with 77 citations. The most popular article, which gets 49 citations, written by Yalya H.E., discusses changes in the accounting and accountability of Sultan Sulaiman's waqf in the Ottoman Empire. USIM is the most productive university, with overshadowing 24 writers. While, IIUM is the most popular institution, with 179 citations. The following research directions are based on co-occurrence analysis through networks, density, and overlay visualization, as well as SLR analysis of zakat, infaq /alms accounting focusing on transparency, Sharia compliance, disclosure of socio-economic impact, and Enterprise Resource Planning (ERP). Meanwhile, the theme of waqf accounting focuses on disclosure, transparency, and optimization of Cash Waqf Linked Sukuk (CWLS), as well as opportunities and challenges in waqf reporting practices.Penelitian ini bertujuan untuk mengungkap penelitian akuntansi keuangan sosial Islam. Metode penelitian menggunakan bibliometrik dan SLR. Jenis data yang digunakan adalah data sekunder dari 98 artikel yang terindeks Scopus. Data divisualisasikan menggunakan VOSViewer. Hasilnya menunjukkan sebaran penelitian dimulai pada tahun 1995. Puncak publikasi pada tahun 2021 sebanyak 15 publikasi. Penulis terpopuler adalah Masruki R. dengan 5 artikelnya. Journal of Islamic Accounting and Business Research merupakan jurnal paling produktif dan populer, dengan 9 artikel terbit dan 149 sitasi. Malaysia adalah negara paling produktif dan terpopuler, dengan 49 artikel dan 406 kutipan. Penulis terpopuler adalah Zaid O.A., dengan 77 kutipan. Artikel terpopuler yang mendapat 49 sitasi ini ditulis oleh Yalya H.E. membahas tentang perubahan akuntansi dan pertanggungjawaban wakaf Sultan Sulaiman di masa Kesultanan Utsmaniyah. USIM merupakan universitas paling produktif dengan menaungi 24 penulis. Sedangkan IIUM merupakan institusi terpopuler dengan 179 sitasi. Arahan penelitian berikut ini didasarkan pada analisis co-occurrence melalui visualisasi jaringan, kepadatan, dan overlay, serta analisis SLR zakat, akuntansi infaq/sedekah yang berfokus pada transparansi, kepatuhan syariah, pengungkapan dampak sosial ekonomi, dan Perencanaan Sumber Daya Perusahaan. (ERP). Sedangkan tema akuntansi wakaf berfokus pada keterbukaan, transparansi, dan optimalisasi Cash Waqf Linked Sukuk (CWLS), serta peluang dan tantangan dalam praktik pelaporan wakaf.
When financial performance of Islamic banks matters: The moderating effect of islamic social reporting Putri, Alisa; Setiyowati, Supami; Tyasari, Irma
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 2, Oktober (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i2.448

Abstract

The purpose of this study is to adjust how the moderation of Islamic social reports impacts liquidity, leverage, business size, and asset turnover on financial performance. The purposive sampling method was used to collect fifty samples from Islamic commercial banks registered with the Financial Services Authority from 2013 to 2022. Data analysis was performed with the Statistics Program for Social Sciences, also known as SPSS. The results of the study show that liquidity and leverage do not affect financial performance; conversely, firm size and activity ratio affect financial performance. However, Islamic social reports can control liquidity, business size, and asset turnover on financial performance. Tujuan dari pengkajian ini adalah untuk mengetahui efek moderasi laporan sosial Islam berdampak pada likuiditas, leverage, ukuran bisnis, dan perputaran aset terhadap kinerja keuangan. Metode purposive sampling digunakan untuk mengumpulkan lima puluh sampel dari bank umum syariah yang terdaftar di Otoritas Jasa Keuangan sejak 2013 hingga 2022. Analisis data menggunakan teknik analisis statistik deskriptif, uji asumsi klasik, uji regresi dan uji hipotesis berganda dengan bantuan SPSS. Hasil pengkajian menunjukkan bahwa likuiditas dan leverage tidak mempengaruhi kinerja keuangan; sebaliknya, ukuran perusahaan dan rasio aktivitas mempengaruhi kinerja keuangan. Namun, laporan sosial Islam dapat memoderasi likuiditas, ukuran bisnis, dan perputaran aset terhadap kinerja keuangan.
Handling Externalities In Environmental Accounting at XYZ Hospital: A Perspective of Amanah Metaphors Mauludimah, Listari; Ramadhanikar, Nasiha Sakinah; Baehaqi, Ahmad
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 2, Oktober (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i2.483

Abstract

This research aims to determine the handling of externalities and their implications for the implementation of environmental accounting at RSUD XYZ (XYZ Hospital) from the perspective of the amanah metaphor. The method used is qualitative research with a case study approach at XYZ Hospital. Data was collected through observation, interviews, and documentation. Data validity was also tested using two types of triangulation. The results show XYZ's Hospital commitment to maintaining environmental balance and reducing the negative impacts of its operations by taking health, safety, and environmental control measures in accordance with Minister of Health Regulation No. 7 of 2019 concerning hospital environmental health. In terms of the application of environmental accounting, XYZ Hospital still does not specifically separate environmental burdens from supply and service burdens. From the perspective of amanah metaphors XYZ Hospital has fulfilled its responsibilities, including those of the trust giver, the trust recipient, and the trust itself. Penelitian ini bertujuan untuk mengetahui penanganan eksternalitas dan implikasinya terhadap penerapan akuntansi lingkungan di RSUD XYZ (RS XYZ) dari sudut pandang metafora Amanah. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus di RS XYZ. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Keabsahan data diuji dengan menggunakan dua jenis triangulasi. Hasil penelitian menunjukan bahwa RS XYZ telah menunjukan komitmen dalam menjaga keseimbangan lingkungan dan mengurangi dampak negatif operasionalnya dengan melakukan tindakan kesehatan, keselamatan, dan pengedalian lingkungan sesuai dengan Peraturan Menteri Kesehatan No.7 Tahun 2019 tentang kesehatan lingkungan rumah sakit. Dalam penerapan akuntansi lingkungan, RS XYZ masih belum secara spesifik memisahkan beban lingkungan dari beban persediaan dan jasa. Dari sudut pandang metafora amanah, RS XYZ telah memenuhi tanggung jawabnya, baik kepada pemberi amanah, penerima amanah, dan amanah itu sendiri.
The Measurement Of Good Corporate Governance In Islamic Banking And Its Effect On Financial Performance (Empirical Study Of Islamic Commercial Banks In Indonesia) Rahdian, Alfiz; Mardian, Sepky; Razikun, Muhammad
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 2, Oktober (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i2.530

Abstract

This research aims to measure the quality of Good Corporate Governance (GCG) in Islamic Banking and examine its effect on financial performance. The independent variables examined include GCG Index, Board of Commissioner (BOC), Audit Committee (AC), Sharia Supervisory Board (SSB), Gender Diversity of BOC and SSB. The dependent variable includes financial performance determined by Return on Assets (ROA). This research uses samples of 11 Islamic Commercial Banks period of 2015-2019. They were selected using judgement sampling method. The data analysis method used panel data regression analysis with Fixed Effect estimation model. The result revealed that the GCG quality of Islamic Commercial Banks in Indonesia adheres to 90% of the indicator used in the GCG Index. Despite that, the GCG Index found no significant effect on financial performance. Moreover, the Good Corporate Governance implication in Board of Commissioner, Audit Committee, Sharia Supervisory Board and Gender Diversity also found no significant effect on Islamic banking’s financial performance. Penelitian ini bertujuan untuk mengukur kualitas tata kelola bank syariah dan menguji dampaknya terhadap kinerja keuangannya. Variabel bebas menggunakan proksi dari indeks tata kelola, dewan komisioner, komite audit, dewan pengawas syariah, jender dewan direksi. Kinerja keuangan diukur dengan rasio ROA. Riset ini menggunakan 11 sampel bank syariah untuk periode 2015-2019. Sampel dipilih dengan pendekatan sampling judgement. Data dianalisis dengan regresi data panel dengan Fixed Effect sebagai model terpilihnya. Temuan riset menjelaskan bahwa tata kelola bank syariah sampel mencapai indeks sebesar 90%, namun tata kelola tersebut tidak berpengaruh signifikan atas kinerja bank syariah.
Akuntabilitas Dan Transparansi Laporan Keuangan Masjid (Studi Kasus Masjid Jogokariyan Yogyakarta) Sabili, Faris; Romansyah, Dadang; Hidayat, Roni
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 2, Oktober (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i2.626

Abstract

This research aims to reveal the problems of accountability and transparency in the financial statements of the Jogokariyan Mosque. The research method used is descriptive qualitative. The main source of research data was obtained through in-depth interviews with the management of the Jogokariyan Mosque. The results of the study indicate that the financial statements of the Jogokariyan Mosque have been presented in a transparent and accountable manner. In terms of accountability, it is evidenced by the existence of financial reports prepared by the mosque management, especially the treasurer in detail as a form of responsibility of the management to donors, in terms of transparency it is proven by the ease of access to financial information to worshipers and donors through mass media owned by the mosque in the form of information boards, websites. , and the Eid al-Fitr bulletin so that the funds received and utilized by the mosque are clearly recorded. Penelitian ini bertujuan untuk mengungkapkan masalah akuntabilitas dan transparansi dalam laporan keuangan Masjid Jogokariyan. Metode penelitian yang digunakan adalah kualitatif deskriptif. Sumber utama data penelitian diperoleh melalui wawancara mendalam dengan manajemen Masjid Jogokariyan. Hasil penelitian menunjukkan bahwa laporan keuangan Masjid Jogokariyan telah disajikan secara transparan dan akuntabel. Dalam hal akuntabilitas, terbukti dengan adanya laporan keuangan yang disiapkan oleh manajemen masjid, terutama bendahara secara rinci sebagai bentuk tanggung jawab manajemen kepada para donatur, dalam hal transparansi terbukti dengan mudahnya akses ke informasi keuangan bagi jamaah dan donatur melalui media massa yang dimiliki masjid berupa papan informasi, situs web, dan buletin Idul Fitri sehingga dana yang diterima dan digunakan oleh masjid tercatat dengan jelas.

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