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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
 1 
Search results for , issue "Vol 2, No 1 (2014)" : 5 Documents clear
Peran Auditor Internal dan Sistem Pengendalian Intern (SPI) dalam Pengelolaan Risiko di Lembaga Keuangan Syariah Syahril Syahril
Jurnal Akuntansi dan Keuangan Islam Vol 2, No 1 (2014)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i1.52

Abstract

Setiap kegiatan organisasi yang dilaksanakan untuk mencapai suatu tujuan atau sasaran organisasi pasti akan menghadapi berbagai risiko. Kunci keberhasilan mencapai tujuan atau sasaran organisasi adalah bagaimana pihak manajemen organisasi mengelola risiko tersebut. Terkait dengan pengelolaan risiko, implementasi audit yang bisa digunakan di lembaga keuangan syariah adalah audit internal berbasis risiko (risk based audit). Audit internal berbasis risiko merupakan pendekatan audit yang membantu manajemen dalam menilai proses pengindentifikasian risiko organisasi dan strategi antisipasi manajemen atas risiko dalam bentuk dibangunnya Sistem Pengendalian Intern (SPI) yang tepat dan memadai. Tujuan penelitian adalah untuk mengetahui sejauhmana peran auditor internal dan Sistem Pengendalian Intern (SPI) dalam pengelolaan risiko (risk management) di lembaga keuangan syariah. Pada penelitian ini penulis menggunakan metode deskriptif dengan pendekatan ORCA (Objective, Risk, Control, Action), sedangkan untuk mengidentifikasi risiko material yang dihadapi lembaga keuangan syariah, penulis menggunakan pendekatan aset (the asset approach), pendekatan lingkungan eksternal (the eksternal environment approach) dan pendekatan skenario ancaman (threat scenario approach). Secara umum dari hasil penelitian ini diketahui bahwa auditor internal dan Sistem Pengendalian Intern (SPI) mempunyai peran besar dalam proses pengelolaan risiko di lembaga keuangan syariah.
Analisis Kinerja Perbankan Syariah di Indonesia dengan Pendekatan Maqashid Indeks Suhada Suhada; Pramono Sigit
Jurnal Akuntansi dan Keuangan Islam Vol 2, No 1 (2014)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i1.50

Abstract

Maqoshid index is one of the alternatives in measuring the performance of Islamicbanking, Islamic banking which assessed aspects attainment of goals sharia. In thisresearch the author tried to assess the performance of Islamic banking in Indonesiawith maqoshid index approach. This research uses descriptive quantitativemethodology to the entire study population of Islamic banking in Indonesia, while thesample is that Islamic banking has published an annual report 3 year. This researchusing purposive sampling method. From the results of the research with maqoshidindex approach, in 2009 and 2010 BMI become Islamic bank which the bestperformance with best ratio value are 13.67% and 13,64 whereas in 2011 BSMbecame the best performance Islamic Bank with the best value ratio of 13.85%.
Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa STEI SEBI Jurusan Akuntansi Syariah terhadap Profesi Akuntan Publik Niswatul Mahmudah
Jurnal Akuntansi dan Keuangan Islam Vol 2, No 1 (2014)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i1.54

Abstract

This study aims to determine the factors that affect SEBI student interest subject toIslamic Accounting Public Accounting profession. These are intrinsic work values ,socio-economic and personality factors. The findings showed that the number of IslamicAccounting students are not interested in the profession of public accounting is fargreater than the number of students interested in the public accounting profession, whichis 22: 60. This research note that, although more than 50% students of Islamic Accounting class of 2008 and 2009 have a grasp of the Public Accounting profession, but thewhole or 100% of these students have never had an internship experience in PublicAccounting Firm (KAP). The study found the three factors of intrinsic work factors,socio-economic and personality are not significantly affect the interest of students towards public accounting profession
Model Pelaporan Kinerja Sosial Perbankan Syariah: Implementasi Islamic Social Reporting Index di Indonesia Gustani Gustani
Jurnal Akuntansi dan Keuangan Islam Vol 2, No 1 (2014)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i1.51

Abstract

One of the effort to increase the trust of shariah banks stakeholder is by reporting theinformation relating with the social performance ability in shariah view. The reportingsocial performance format in Islam view that nowdays is more developed is IslamicSocial Reporting Indexs (Indeks ISR). ISR Index is an index reveals social performance ofIslamic company which consists of revelation items based on Islamic principles. The aimof this research is to find out the rank of revelation social performance of Islamic bank inIndonesia based on ISR index. The taken population of this research is the whole IslamicCommercial Bank (BUS) in Indonesia, and the taken sample is the BUS that has published its annual report of 2009 – 2011 periods on its official website. The taken sampleis done by using purpose sample method. The analysis data is done by using contentanalysis method. The result of analysis ISR index on BUS shows that BSM is for thehighest rank of revelation social performance in 2009 – 2011 periods. As the wholebanks, the rank of revelation social performance of BUS in Indonesia in 2009 – 2011periods had continuously increased each year. As the average in the periods, the predicateof rank revelation social performance BUS in Indonesia is still less than informative.
Pengaruh Motivasi, Pengetahuan Akuntansi dan Relogiusitas terhadap Kualitas Lulusan Program Studi Akuntansi Syariah Azza Nikmatuttisaroh
Jurnal Akuntansi dan Keuangan Islam Vol 2, No 1 (2014)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i1.53

Abstract

Along with the development of economy and business, the competitiveness of it isincreasing. Increasing competitiveness requires educational institutions tocontinuously improve the quality of graduates.This study aims to determine the effectof motivation, knowledge of accounting, and religiosity on the quality of graduatesinSTEI SEBI Islamic Accounting courses. The sources of data in this study is theprimary data obtained directly from responses to questionnaires of IslamicAccounting graduates tudy program. Data collection techniques is performed by thesurvey. Data obtained using a questionnaire administration to graduates of IslamicAccounting courses. The sample selection is done by using random sampling method.The data is analysed by the test of descriptive statistics, test of validity and reliability,the assumptions of classical test (test of normality, multicollinearity, andheteroskedastisity), as well as multiple linear hypothesis test. The results of theresearch shows that the partial motivation test is not significantly by the quality ofgraduates, while knowledge of accounting is significantly influence on religiosity at95% confidence level. Simultaneously, motivation, knowledge of accounting, andreligiosity significantly influence the quality of graduates. R Square value in thisstudy is 0.373, which means that 37.3% changes in the level of quality of graduatescan be explained by the variables of motivation, knowledge of accounting, andreligiosity, while the rest is influenced by other variables that are not observed in thisstudy. The results of this study are expected to contribute towards improving thequality of graduates of Islamic Accounting courses as a consideration in determiningthe necessary policies.

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