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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 134 Documents
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Paradoks Kepatuhan Syariah: Fraud Pentagon LKS Indonesia pada Tahun 2016–2025 Prima Ariestonandri; Asgaft Asy Syad Rasyid
Jurnal Akuntansi dan Keuangan Islam Vol 14, No 1 (2026)
Publisher : INSTITUT AGAMA ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v14i1.1413

Abstract

Lembaga Keuangan Syariah (LKS) beroperasi dengan kewajiban kepatuhan syariah yang secara teoritis berfungsi sebagai sistem pengendalian internal anti-fraud berbasis Maqashid Syariah. Namun satu dekade bukti empiris mengungkap paradoks yang persisten: entitas bersertifikasi syariah tetap rentan secara sistemik terhadap kejahatan finansial. Penelitian ini menerapkan analisis dokumen kualitatif untuk mengevaluasi transformasi modus fraud di LKS Indonesia selama satu dekade (2016–2025), bersumber dari laporan resmi OJK, putusan Mahkamah Agung, literatur akademik, dan instrumen regulasi yang dianalisis melalui kerangka Fraud Pentagon dan prinsip Maqashid Syariah. Lima fase evolusi fraud teridentifikasi: (1) penyelesaian yudisial pembiayaan fiktif dan penutupan BPRS pertama era OJK (2016); (2) fraud tata kelola akut di level manajemen (2017–2019); (3) kegagalan whistleblowing system dan celah kontrol era pandemi (2020–2022); (4) fraud berbasis siber dengan insiden ransomware BSI dan dua puluh pencabutan izin BPR/BPRS sepanjang 2024 (2023–2024); dan (5) kolaps tata kelola BPRS dan likuidasi paksa (2025). Elemen Opportunity terbukti dominan di seluruh lima fase, mengkonfirmasi bahwa kegagalan pengendalian internal bersifat struktural. Secara kumulatif, 14 BPRS telah dilikuidasi sejak 2005, dengan akselerasi pada 2024–2025. Penelitian ini merekomendasikan integrasi sertifikasi ISO/IEC 27001 ke dalam fungsi audit DPS dan program pembinaan kapasitas direksi BPRS sebagai komponen wajib POJK No. 25/2024.
Conceptual Distinction between Shariah Governance and Corporate Governance in Islamic Finance Prasojo Prasojo
Jurnal Akuntansi dan Keuangan Islam Vol 14, No 1 (2026)
Publisher : INSTITUT AGAMA ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v14i1.1317

Abstract

This article examines the conceptual differences between corporate governance and sharia governance by comparing their roles and oversight functions. The analysis is based on a critical synthesis of governance theory, agency theory, and the Islamic finance governance literature. The results show that corporate governance and sharia governance address different dimensions of risk. Corporate governance focuses on financial discipline and managerial oversight. Meanwhile, Sharia governance focuses on validating contractual compliance and adherence to Sharia principles. Therefore, the proposed conceptual framework positions financial approval and Sharia validation as two sequential phases of oversight. The framework illustrates the relationship between the two governance systems, provides a theoretical foundation for further empirical research, and serves as a reference for regulators and Islamic financial institutions in designing stronger governance structures to enhance accountability. Existing empirical literature still views Shariah governance as part of corporate governance. This implies a need to strengthen the theoretical foundation and support the formation of a more integrated governance structure within Islamic financial institutions.
Pengaruh Transparansi dan Akuntabilitas Pengelolaan Keuangan terhadap Kepercayaan Stakeholder Pondok Pesantren Salisa Nurfadlillah; Ardian Widiarto; Alvianita Gunawan Putri
Jurnal Akuntansi dan Keuangan Islam Vol 14, No 1 (2026)
Publisher : INSTITUT AGAMA ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v14i1.1311

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transparansi dan akuntabilitas pengelolaan keuangan terhadap kepercayaan santri dan wali santri pondok pesantren. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada santri dan wali santri sebagai responden. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh sebanyak 153 responden yang memenuhi kriteria penelitian. Analisis data dilakukan dengan metode Structural Equation Modeling-Partial Least Squares (SEM PLS) menggunakan software SmartPLS versi 4. Hasil penelitian menunjukkan bahwa transparansi berpengaruh signifikan positif terhadap kepercayaan serta akuntabilitas juga berpengaruh signifikan positif terhadap kepercayaan. Transparansi dan akuntabilitas berperan penting dalam meningkatkan kepercayaan santri serta wali santri terhadap pengelolaan keuangan pondok pesantren. Penerapan tata kelola yang baik pada lembaga pendidikan keagamaan memiliki dampak strategis dalam membangun kepercayaan para pemangku kepentingan.
The Influence of Islamic Social Reporting and Sustainability Performance on the Financial Performance of Sharia Banks Arista Putri Andriani; Nur Fatoni; Mardhiyaturrositaningsih Mardhiyaturrositaningsih
Jurnal Akuntansi dan Keuangan Islam Vol 14, No 1 (2026)
Publisher : INSTITUT AGAMA ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v14i1.1314

Abstract

This study aims to examine the extent to which Islamic Social Reporting (ISR) and Sustainability Performance (SP) influence the financial performance of sharia-based banks. The methodology is quantitative, employing a causal-associative approach. The panel data consist of 13 Sharia Commercial Banks observed over the 2021–2024 period, resulting in a total of 52 observations. The analysis was carried out using panel data regression with Common Effect Model specifications using the EViews application. The ISR variable was quantified using a 48-item disclosure index, while SP was measured through Weighted Content Analysis on 58 Global Reporting Initiative (GRI) indicators relevant to the banking sector. The results of the analysis show that ISR and SP have a significant positive influence on the financial performance of Islamic banks. These findings imply that improving the quality of Islamic value-based social responsibility disclosure and sustainability reporting contributes significantly to the profitability growth of Islamic financial institutions.

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