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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 8, No 2, Oktober (2020)" : 5 Documents clear
Efisiensi Bank Umum Syariah Di Indonesia Dengan Pendekatan Three Stages Frontier Analysis Ibnu Muttaqin; Rini Rini; Alif Ilham Akbar Fatriansyah
Jurnal Akuntansi dan Keuangan Islam Vol 8, No 2, Oktober (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v8i2.119

Abstract

Efficiency is one of the parameters to measure the performance of the banking industry. This paper is using three stages to find out how the conditions of efficiency level of Islamic banking. Frontier and Stochastic Frontier Approaches are used to calculate the efficiency level and then averaged. Last, the determinants of efficiency were conducted by the Tobit Model. The data are 7 Sharia Commercial Banks during the period 2010 to 2017 which are chosen by purposive sampling. The study found the average efficiency level is 83.51% and is classified as less efficient. The Tobit model showed that all of the variables have not significant effect on efficiency level Islamic banking, except the ROA.Efisiensi merupakan salah satu parameter untuk mengukur kinerja industri perbankan. Makalah ini menggunakan tiga tahapan untuk mengetahui bagaimana kondisi tingkat efisiensi perbankan syariah. Pendekatan Frontier dan Stochastic Frontier digunakan untuk menghitung tingkat efisiensi dan kemudian dirata-ratakan. Terakhir, determinan efisiensi dilakukan dengan Model Tobit. Data yang diperoleh adalah 7 Bank Umum Syariah selama periode 2010-2017 yang dipilih secara purposive sampling. Hasil penelitian menemukan tingkat efisiensi rata-rata 83,51% dan tergolong kurang efisien. Model Tobit menunjukkan bahwa semua variabel berpengaruh tidak signifikan terhadap tingkat efisiensi perbankan syariah, kecuali ROA.
Macroeconomics And Profit Sharing Financing In Islamic Banking In Indonesia: The Third Parties Fund As Intervening Muhammad Hafizh; Nur Hidayah; Purnama Ramadani Silalahi
Jurnal Akuntansi dan Keuangan Islam Vol 8, No 2, Oktober (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v8i2.183

Abstract

Permasalahan utama Dana Pihak Ketiga dan pembiayaan bagi hasil pada perbankan syariah di Indonesia dipengaruhi oleh faktor eksternal yang dikenal dengan istilah makroekonomi. Dana pihak ketiga sebagai variabel intervening inilah yang membedakan penelitian yang dilakukan peneliti dengan penelitian sebelumnya. Metode yang digunakan dalam penelitian ini menggunakan metode analisis jalur dengan model trimming. Hasil penelitian ini menunjukkan bahwa Ekonomi Makro secara simultan mempengaruhi Dana Pihak Ketiga. Secara parsial BI Rate, PDB, dan IHSG berpengaruh terhadap Dana Pihak Ketiga dilihat dari nilai probabilitas 0,000 0,05, dimana hanya inflasi yang tidak mempengaruhi Dana Pihak Ketiga. Sedangkan secara simultan pengaruh makroekonomi terhadap bagi hasil dimana pengaruhnya secara parsial menunjukkan bahwa inflasi, BI Rate, IHSG dan Dana Pihak Ketiga berpengaruh signifikan terhadap pembiayaan bagi hasil. Dari temuan di atas, secara tidak langsung ekonomi makro melalui Dana Pihak Ketiga lebih baik untuk pembiayaan bagi hasil, karena naik turunnya Dana Pihak Ketiga berpengaruh signifikan terhadap pembiayaan bagi hasil pada perbankan syariah.The main problems of Third Parties Fund and profit and loss sharing financing in Islamic banking in Indonesia are influenced by external factors have known as macroeconomics. Third parties funds as an intervening variable are what distinguish research conducted by researchers from previous research. The method used in this study uses the path analysis method with a trimming model. Processing data using IBM SPSS 25 tools. The results of this study indicate Macroeconomics simultaneously affects Third-Parties Funds. Partially, the BI Rate, GDP, and IHSG have an effect on Third Party Funds seen from the probability value 0.000 0.05, where only inflation does not affect Third-Parties Funds. Meanwhile, the macroeconomy simultaneously influences the profit-sharing where the effect partially shows that inflation, the BI Rate, IHSG and Third-Parties Funds have a significant effect on profit-sharing financing. From the above findings, the macroeconomy indirectly through Third-Parties Funds is better for profit-sharing financing, because the ups and downs of Third Parties Funds significantly affect profit-sharing financing in Islamic banking.
Karakteristik, Profitabilitas dan Perataan Laba Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index Ita Rakhmawati; Ida Mifta Chunni’mah
Jurnal Akuntansi dan Keuangan Islam Vol 8, No 2, Oktober (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v8i2.195

Abstract

This study aims to determine the effect of company size, company age, and profitability on income smoothing. This research was conducted at companies listed on the Jakarta Islamic Index (JII) in 2014 - 2018. Data were analyzed using multiple regression. This study found that company size and company age have a significant positive effect on income smoothing measures. Profitability has a significant negative effect on income smoothing action. Income smoothing can be predicted at 64.4% by company characteristics and profitability.Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, umur perusahaan, dan profitabilitas terhadap perataan laba. Penelitian ini dilakukan pada perusahaan yang terdaftar pada Jakarta Islamic Index  (JII) tahun 2014 – 2018. Data dianalisis menggunakan regresi berganda. Penelitian ini menemukan bahwa ukuran perusahaan dan umur perusahaan berpengaruh positif signifikan terhadap tindakan perataan laba. Profitabilitas berpengaruh negatif signifikan terhadap tindakan perataan laba. Perataan laba dapat diprediksi sebesar 64,4% oleh karakteristik perusahaan dan profitabilitas.
Perkembangan Riset Akuntansi Nilai Tambah Syariah Rohmat Hidayatulloh; Sepky Mardian
Jurnal Akuntansi dan Keuangan Islam Vol 8, No 2, Oktober (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v8i2.281

Abstract

This study reviews research around sharia Value Added/Value Added (VA) accounting. This study uses descriptive qualitative analysis based on 100 samples of publication of selected journal articles related to VA, both national and international journals. The published samples of journal articles were published for the last 25 years from 1994 to 2018. The results show that value-added accounting research is still dominated by the theme of discussion (issues) about Value Added Statement/Reporting (54%), followed by discussion issues regarding Value Added (22%), then issues of institutional discussion (15%) and about management (9%). Indonesia, United States, United Kingdom and South Africa are the most studied areas, while the largest publication areas are Indonesia, United States, United Kingdom and India. Furthermore, comparative quantitative research and mixed methods are still less than the qualitative research approach. In addition, VA development periodization shows that each year it continues to grow from the initial sharia Value Added statement (SVAS) model, SVAS reconstruction, SVAS critical analysis, analysis of SVAS implementation, to improvement of the SVAS model.Penelitian ini mengulas penelitian seputar nilai tambah syariah (syariah value added/SVA). Penelitian ini menggunakan analisis deskriptif kualitatif berdasarkan 100 sampel publikasi artikel jurnal terpilih terkait SVA, baik jurnal nasional maupun internasional. Sampel artikel jurnal yang diterbitkan diterbitkan selama 25 tahun terakhir dari tahun 1994 hingga 2018. Hasil penelitian menunjukkan bahwa penelitian akuntansi nilai tambah masih didominasi oleh tema diskusi (isu) tentang Pernyataan/Pelaporan Nilai Tambah (54%), diikuti dengan pembahasan isu-isu Value Added (22%), kemudian isu-isu diskusi kelembagaan (15%) dan tentang manajemen (9%). Indonesia, Amerika Serikat, Inggris, dan Afrika Selatan merupakan wilayah yang paling banyak diteliti, sedangkan wilayah publikasi terbesar adalah Indonesia, Amerika Serikat, Inggris, dan India. Selanjutnya, penelitian kuantitatif komparatif dan metode campuran masih kalah dibandingkan dengan pendekatan penelitian kualitatif. Selain itu, periodisasi pengembangan VA menunjukkan bahwa setiap tahun terus berkembang dari model awal syariah Value Added statement (SVAS), rekonstruksi SVAS, analisis kritis SVAS, analisis implementasi SVAS, hingga penyempurnaan model SVAS.
Determinasi Kualitas Audit Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia Nur Rahayu; Prayogo P Harto; Mustafa Kamal
Jurnal Akuntansi dan Keuangan Islam Vol 8, No 2, Oktober (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v8i2.130

Abstract

This research aims to examine empirically the influence of the size of the public accounting firms, auditor specialization industry, the size of the audit committee, and audit delay on audit quality. The population of this research is the companies listed in the ISSI. The data are analyzed by using a multiple linear regression. Proxy measurements for audit quality are using discretionary accrual Kazsnik model. Data analysis shows that the size of the public accounting firms, auditor specialization industry, and audit delay influence the audit quality.Penelitian ini bertujuan secara empiris menguji pengaruh ukuran kantor akuntan pubik (KAP), spesialisasi auditor, ukuran audit komite dan audit delay terhadap kualitas audit. Data dianalisis menggunkan regresi linier berganda. Proksi atas kualitas audit menggunakan discretionary accrual Kazsnik model. Penelitian ini menemukan bahwa ukuran kantor akuntan pubik (KAP), spesialisasi auditor, ukuran audit komite dan audit delay berpengaruh terhadap kualitas audit.

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