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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 124 Documents
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Faktor Financial -Non Financial Dan Tingkat Pengungkapan Islamic Social Reporting (ISR) Anita Anggraini; Mulyaning Wulan
Jurnal Akuntansi dan Keuangan Islam Vol 3, No 2 (2015)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v3i2.35

Abstract

This study examines financial factors namely Size, Profitability and Leverage as wellas non-financial factors, namely Industrial Type and Size of Board of Commissionerthat affect the level of disclosure of ISR. ISR (Islamic Social Reporting) is an index ofsocial responsibility disclosure in accordance with Islamic principles. For users ofcorporate reports that Muslims, disclosure of social responsibility is a form ofaccountability to Allah and is also used as one of the sources of information taken intoconsideration. Therefore, the object of observation in this study is Jakarta IslamicIndex (JII), which is an index that describes Islamic stocks in Indonesia. The results ofthis study demonstrate that the Company Size, Profitability, Leverage, Industry Type,and Size of Board of Commissioners has a significant positive effect on the level ofdisclosure of ISR
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.
Menilai Kinerja Keuangan Berdasarkan Rasio Keuangan, Economic Value Added (EVA) And Financial Value Added (FVA) : Studi Kasus Pada BPRS AL SALAAM Firman, Muhammad Asmeldi; Syakiriyah, Afida
Jurnal Akuntansi dan Keuangan Islam Vol 12, No 1 (2024)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v12i1.631

Abstract

This study aims to measure the company's performance, using the analysis of financial ratios, Economic Value Added (EVA) and Financial Value Added (FVA). This study uses a qualitative descriptive method with quantitative data. This is the research method used secondary data that is collected in the form of numbers, then data were summarized, processed and analyzed, and finally descript of existing problems.The results of this study indicate that the measurement of the financial performance of BPRS Al Salaam based on the liquidity ratio performs well, the solvency ratio of the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) is also still too high, the activity ratio of the Total Asset Turnover (TAT) value. ) and Fix Asset Turnover (FAT) is quite good, and for the profitability ratio, the best ROA, ROE, NPM and BOPO values occurred in 2017-2019 and decreased in 2020-2021. The Economic Value Added (EVA) and Financial Value Added (FVA) values both show a positive value. This means that the company is able to create added value both economically and financiallyPada penelitian ini bertujuan untuk mengukur kinerja perusahaan, menggunakan analisis rasio-rasio keuangan, Economic Value Added (EVA) dan Financial Value Added (FVA). Penelitian ini menggunakan metode deskriptif kualitatif dengan data kuantitatif. Hasil penelitian ini menunjukkan bahwa pengukuran kinerja keuangan BPRS Al Salaam berdasarkan rasio likuiditas berkinerja baik, pada rasio solvabilitas nilai Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR) juga masih terlalu tinggi, pada rasio aktivitas nilai Total Asset Turnover (TAT) dan Fix Asset Turnover (FAT) kurang baik, dan untuk untuk rasio profitabilitas, nilai ROA, ROE, NPM dan BOPO kinerja terbaik terjadi pada tahun 2017-2019 dan mengalami penurunan pada tahun 2020-2021. Untuk nilai Economic Value Added (EVA) dan Financial Value Added (FVA) sama-sama menunjukkan nilai yang positif. Artinya perusahaan mampu dalam menciptakan nilai tambah baik secara ekonomis maupun financialnya.
The Performance of Islamic Organizations Based on Maqasid Sharia Disclosure Subekti, Gemelthree Ardiatus
Jurnal Akuntansi dan Keuangan Islam Vol 12, No 1 (2024)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v12i1.634

Abstract

This study aims to construct a performance measurement of Maqasid Sharia for Islamic organizations both profit-oriented and non-profit. This study used content analysis to construct performance measurement, which is to find the appropriate Maqasid Sharia concept and then describe the Maqasid Sharia concept into dimensions and elements. This research construct 5 ideal goals based on Al-Ghazali's concept: preservation of religion, life/soul, reason, heredity, and wealth. Furthermore, describe the ideal goals into 12 dimensions, 20 elements, and 74 items of disclosure. Penelitian ini bertujuan membangun sebuah pengukuran kinerja Maqasid Syariah bagi organisasi Islam baik yang berorientasi profit dan non-profit. Penelitian ini menggunakan konten analisis untuk mencari beragam literatur yang berkaitan dengan Maqasid Syariah dan kemudian membangun pengukuran kinerja. Penelitian ini mencari konsep Maqasid Syariah yang sesuai dan kemudian menjabarkan konsep maqasid Syariah ke dimensi dan elemen. Penelitian ini membangun 5 tujuan ideal berdasarkan konsep Al-Ghazali yaitu: pelestarian agama, kehidupan/jiwa, akal, keturunan, dan kekayaan, 12 dimensi, 20 elemen, dan 74 item pengungkapan
Analisis Kinerja Keuangan Bank Syariah di Indonesia berdasarkan Islamic Performance Index Rufaedah, Dina Anisya; Yazid, Muhammad; Febriyanti, Novi
Jurnal Akuntansi dan Keuangan Islam Vol 12, No 1 (2024)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v12i1.672

Abstract

The purpose of the research conducted for the application of Islamic finance. This research discusses the performance benchmarks of Islamic banks in Indonesia with the Islamic Performance Index (IPI). Its performance can be seen by using qualitative descriptive research as a whole from the period 2017 to 2023. Another problem that is less than optimal is the distribution of Zakah, because Islamic banks are still considered lacking in the management and utilization of Zakah funds. This research is expected to be useful for readers, especially stakeholders in providing learning and evaluation materials Tujuan dari penelitian yang dilakukan untuk penganalisisan terhadap keuangan Syariah. Penelitian ini membahas perihal tolak ukur performa bank syariah di Indonesia dengan Islamic Performance Index (IPI). Kinerjanya dapat dilihat dengan memakai penelitian deskriptif kualitatif secara menyeluruh dari  periode 2017 sampai 2023. Masalah lain yang kurang optimal adalah penyaluran zakat, karena bank syariah masih dianggap kurang dalam pengelolaan serta pendayagunaan dana zakat. Penelitian ini diharapkan bisa bermanfaat bagi pembacaca terutama pemangku kepentingan dalam memberikan pembelajaran dan bahan evaluasi. 
Analyisis Of Determining The Performance Of Sharia Commercial Banks Using The Maqashid Sharia Approach Puspasari, Oktaviani Rita; Hamzah, Amir; Annisaa, Nuraini
Jurnal Akuntansi dan Keuangan Islam Vol 12, No 1 (2024)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v12i1.529

Abstract

This research empirically aims to examine several estimation factors that make Islamic banks more inclined to implement Maqashid Sharia performance. These factors include financing risk, temporary equity funds (dana syirkah), capital adequacy, and Sharia governance in relation to Maqashid Sharia performance. The research methodology employed is a descriptive and verificative approach. The population consists of Islamic Commercial Banks in Indonesia from 2017 to 2021, with a sample size of 14 banks using a saturation sampling technique. Panel data regression is the analytical method applied. The results of the study indicate that, partially, financing risk has a significant negative impact on Maqashid Sharia performance. Meanwhile, temporary equity funds, capital adequacy, Sharia supervisory board, joint position of the Sharia supervisory board, board of commissioners, and audit committee have a significant positive influence on Maqashid Sharia performance.The implications for management involve formulating operational performance strategies that not only pursue commercial aspects but also consider social aspects and Sharia compliance to enhance Maqashid Sharia performance, aligning with the foundational goals of Islamic banks. The contribution to the field of knowledge lies in deepening the understanding of factors influencing Maqashid Sharia performance in Islamic banks and providing new insights into the relationships among financing risk, temporary equity funds, capital adequacy, Sharia governance, and performance.Keywords: Financing Risk, Temporary Shirkah Funds, Capital Adequacy, Sharia Governance, Sharia Maqashid Performance.Penelitian ini bertujuan untuk secara empiris meneliti beberapa faktor estimasi yang membuat bank-bank Islam lebih cenderung untuk menerapkan kinerja syariah maqashid. Faktor-faktor ini meliputi risiko pembiayaan, dana syirkah sementara, kecukupan modal, dan tata kelola syariah terhadap kinerja syariah maqashid. Metode penelitian yang digunakan dalam studi ini adalah metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah Bank Umum Syariah di Indonesia pada tahun 2017-2021, dengan jumlah sampel sebanyak 14 Bank Umum Syariah menggunakan teknik sampling jenuh. Teknik analisis data yang digunakan adalah regresi data panel. Hasil dari penelitian ini menunjukkan bahwa secara parsial, risiko pembiayaan memiliki pengaruh negatif yang signifikan terhadap kinerja syariah maqashid. Sementara itu, dana syirkah sementara, kecukupan modal, dewan pengawas syariah, posisi bersama dewan pengawas syariah, dewan komisaris, dan komite audit memiliki pengaruh positif yang signifikan terhadap kinerja syariah maqashid. Implikasi dari penelitian ini bagi manajemen adalah merumuskan kinerja operasional sehingga tidak hanya mengejar aspek komersial, tetapi juga harus memperhatikan aspek sosial dan kepatuhan syariah untuk meningkatkan kinerja syariah maqashid yang merupakan tujuan dari pendirian bank-bank Islam. Kontribusi dalam bidang ilmu pengetahuan yaitu untuk memperdalam pemahaman tentang faktor yang mempengaruhi kinerja syariah maqashid di bank-bank Islam dan wawasan baru terhadap hubungan antara risiko pembiayaan, dana syirkah sementara, kecukupan modal, tata kelola syariah, dan kinerja.Kata kunci: Risiko Pembiayaan, Dana Syirkah Sementara, Kecukupan Modal, Tata Kelola Syariah, Kinerja Syariah Maqashid
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.
Perkembangan Literasi Keuangan Islam: Studi Bibliometrik Nuraini, Azdina; Monoarfa, Hilda; Juliana, Juliana
Jurnal Akuntansi dan Keuangan Islam Vol 12, No 1 (2024)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v12i1.524

Abstract

This study aims to analyze and map the development of literature on Islamic financial literacy. This study uses bibliometric method with VOSviewer and Microsoft Excel as the analysis tool. There were 84 relevant articles collected through the Scopus database obtained using the keyword "Islamic Financial Literacy" with a time span of 13 years, 2011 to 2023. The data were analyzed using quantitative descriptive method with bibliometric analysis. The study results show that the development of research has increased over the past 13 years. the peak of publications occurred in 2023. There were 79 authors, 52 journals, and 15 countries participating in the Islamic financial literacy study.  Asia is the continent with the most publications and citations with 9 countries. The subject of Islamic financial literacy is the most used subject in this study.Keywords: Islamic Financial Literacy, Scopus, VOSViewer, Bibliometric AnalysisPenelitian ini bertujuan untuk menganalisis dan memetakan perkembangan literatur mengenai literasi keuangan syariah. Studi ini menggunakan metode bibliometrik dengan VOSviewer dan Microsoft Excel sebagai alat analisisnya. Terdapt 84 artikel relevan yang berhasil dikumpulkan melalui database scopus yang diperoleh menggunakan kata kunci “Literasi keuangan syariah” dengan rentang waktu 13 tahun, 2011 hingga 2023. Data dianalisis menggunakan metode deskriptif kuantitatif dengan analisis bibliometrik. Hasil studi menunjukkan bahwa perkembangan penelitian mengalami kenaikan selama 13 tahun terakhir. puncak publikasi terjadi pada tahun 2023. Terdapat 79 penulis, 52 jurnal, dan 15 negara yang berpartisipasi dalam studi literasi keuangan syariah.  Asia menjadi benua yang paling banyak melakukan penerbitan dan memperoleh kutipan dengan 9 negara. Subjek literasi keuangan syariah merupakan subjek yang paling banyak digunakan dalam penelitian ini. Kata kunci: Literasi Keuangan Syariah, Scopus, VOSviewer, Analisis Bibliometrik
Perspektif Ihsan Atas Pengungkapan Good Corporate Governance Bank Syariah Di Indonesia Dewanti, Devina Clara; Birton, M. Nur A.
Jurnal Akuntansi dan Keuangan Islam Vol 12, No 2 (2024)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v12i2.832

Abstract

This research aims to analyze the disclosure of Good Corporate Governance at the Sharia General Bank in Indonesia, as well as assess the compliance of the disclosure through the conceptual perspective of Ihsan. The method used is a descriptive qualitative analysis approach calculated using the average number of GCG disclosure scores of the General Bank Syariah Indonesia against the annual report and GCG report of 2022–2023 from the BUS website. Research results show that although most banks have fulfilled regulatory mandatory disclosure obligations, there are variations in the fulfillment of voluntary disclosures. Bank Aceh Syariah, Bank BJB Syariah and Bank BCA Syariah stand out as banks that show high commitment to transparency and accountability. From Ihsan's perspective, the disclosures made reflect high spiritual and ethical awareness, in which these banks not only fulfill regulations, but also strive to achieve goodness and beauty in their governance. This study recommends that sharia banks value Islamic ethics in GCG practice more in order to increase public trust and sustainability of the sharia banking industry in Indonesia.Penelitian ini bertujuan menganalisis pengungkapan Good Corporate Governance di Bank Umum Syariah di Indonesia, serta menilai kepatuhan pengungkapan tersebut melalui perspektif konsep ihsan. Metode yang digunakan adalah pendekatan analisis kualitatif deskriptif yang dihitung memakai jumlah rata-rata skor pengungkapan GCG Bank Umum Syariah Indonesia terhadap laporan tahunan dan laporan GCG tahun 2022 – 2023 dari website BUS. Hasil penelitian menunjukkan bahwa meskipun sebagian besar bank telah memenuhi kewajiban pengungkapan mandatory yang diatur oleh regulasi, terdapat variasi dalam pemenuhan pengungkapkan voluntary. Bank Aceh Syariah, Bank BJB Syariah dan Bank BCA Syariah menonjol sebagai bank yang menunjukkan komitmen tinggi terhadap transparansi dan akuntabilitas. Dari perspektif ihsan, pengungkapan yang dilakukan mencerminkan kesadaran spiritual dan etika yang tinggi, di mana bank-bank ini tidak hanya memenuhi regulasi, tetapi juga berupaya untuk mencapai kebaikan dan keindahan dalam tata kelola mereka. Penelitian ini merekomendasikan agar bank-bank syariah lebih menghargai nilai-nilai etika Islam dalam praktik GCG, guna meningkatkan kepercayaan publik dan keberlanjutan industri perbankan syariah di Indonesia.
Pengaruh Keberagaman Pengawas Syariah Terhadap Pengungkapan Laporan DPS Pada Bank Syariah di Asia Tenggara Periode 2018-2022 Kamal, Mustafa; Abbas, Sarah Mardhiyah
Jurnal Akuntansi dan Keuangan Islam Vol 12, No 2 (2024)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v12i2.716

Abstract

This study aims to to measure the diversity of the Sharia Supervisory Board (SSB) on Sharia compliance. The analysis method used is quantitative, using panel data regression processed with Eviews 12. SSB diversity is measured using the number of SSB members, tenure of SSB members, proportion of female SSB members, educational background of SSB members, and multiple positions held by SSB members. Sharia compliance is measured using items from SSB reports. The research sample was taken using purposive sampling, resulting in 13 Islamic banks in Southeast Asia. The observation period is from 2018 to 2022. The study found that the number of SSB members does not affect Sharia compliance because too many SSB members will incur additional costs from conflicts and coordination. Tenure does not affect Sharia compliance because SSB members who work too long can reduce the quality of SSB report disclosures. The proportion of female SSB members does not affect Sharia compliance because more female SSB members slow down the decision-making process and create differences in responding to risks from a Sharia perspective. The educational background of SSB members does not affect Sharia compliance because most SSB members with doctoral degrees are not in accounting, banking, and economics. Holding multiple positions has a significant positive effect on Sharia compliance because SSB members with multiple positions in other institutions will have better experience and knowledge. Fokus penelitian ini untuk mengukur keberagaman DPS terhadap kepatuhan syariah. Metode analisis yang digunakan adalah kuantitatif dengan menggunakan regresi data panel yang diolah menggunakan Eviews 12. Keberagaman DPS diukur dengan menggunakan jumlah DPS, masa jabatan DPS, proporsi wanita DPS, latar belakang DPS, dan rangkap jabatan DPS. Sedangkan kepatuhan syariah diukur menggunakan item-itemlaporan DPS. Sampel penelitian diambil menggunakan purposive sampling dan menghasilkan 13 bank syariah di Asia Tenggara. Periode pengamatan diambil dari 2018 sampai 2022. Berdasarkan hasil pengujian variabel jumlah DPS tidak berpengaruh terhadap kepatuhan syariah dikarenakan terlalu banyak anggota DPS akan menimbulkan banyak biaya tambahan yang berasal dari konflik dan koordinasi. Masa jabatan tidak berpengaruh terhadap kepatuhan syariah dikarenakan DPS yang terlalu lama kerja dapat menurunkan kualitas dari pengungkapan laporan DPS. Proporsi wanita DPS tidak berpengaruh terhadap kepatuhan syariah dikarenakan semakin banyak anggota wanita DPS memperlambat proses pengambilan keputusan dan menimbul perbedaan dalam menanggapi risiko dari segi prinsip syariah. Latar belakang pendidikan DPS tidak berpengaruh terhadap kepatuhan syariah dikarenakan kebanyakan anggota DPS yang memiliki gelar doktor bukan dibidang akuntansi, perbankan dan ekonomi. Rangkap jabatan berpengaruh positif signifikan terhadap kepatuhan syariah dikarenakan anggota DPS yang memiliki rangkap jabatan di lembaga lain akan memiliki pengalaman, pengetahuan yang lebih baik.

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