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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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Kenapa Muzakki Percaya Kepada Lembaga Amil Zakat? Halimah Assa’diyah; Sigit Pramono
Jurnal Akuntansi dan Keuangan Islam Vol 7, No 1, April (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i1.68

Abstract

The study aimed to examine the influence of accountability, transparency of the Zakat Organization towardz Muzakki's Trust. The respondents are the muzakki who registered in the Central BAZNAS and Baitul Maal Hidayatullah LAZ. Baitul Maal LAZ and Central BAZNAS was taken by using non-purposive sampling. Data were collected by the questionnaire. The data are analyzed by the Structural Equation Modeling (SEM) with the PLS approach. The study indicated that accountability do not has any significant affect towards the muzakki's trust otherwise the  transparency has a significant effect  towards the muzakki's trust
ARCH and GARCH Models on the Indonesian Sharia Stock Index Budiandru Budiandru
Jurnal Akuntansi dan Keuangan Islam Vol 9, No 1, April (2021)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v9i1.214

Abstract

Investments in Islamic stocks are in demand because of the profit-sharing system so that the company is more stable in facing uncertain global economic conditions. This study aims to analyze the volatility of the Indonesian Sharia Stock Index and the Indonesian Sharia Stock Index's potential in the future. We use daily data from 2012 to 2020 and the Autoregressive Conditionally Heteroscedasticity-Generalized Autoregressive Conditional Heteroskedasticity (ARCH-GARCH) method. The results show that the Indonesian Sharia Stock Index's volatility is influenced by the risk of the two previous periods and the return volatility in the previous period. Potential Indonesian Sharia Stock Index tends to fluctuate in return by an average of 3 percent.Investasi pada saham syariah diminati karena sistem bagi hasilnya sehingga perusahaan lebih stabil dalam menghadapi kondisi ekonomi global yang tidak menentu. Penelitian ini bertujuan untuk menganalisis volatilitas Indeks Saham Syariah Indonesia dan potensi Indeks Saham Syariah Indonesia di masa yang akan datang. Kami menggunakan data harian dari 2012 hingga 2020, dan metode Autoregressive Conditionally Heteroscedasticity-Generalized Autoregressive Conditional Heteroskedasticity (ARCH-GARCH). Hasil penelitian menunjukkan bahwa volatilitas Indeks Saham Syariah Indonesia dipengaruhi oleh risiko dua periode sebelumnya dan volatilitas return pada periode sebelumnya. Potensi Indeks Saham Syariah Indonesia cenderung mengalami fluktuasi return dengan rata-rata sebesar 3 persen.
Literasi Keuangan Dan Inklusi Keuangan Syariah Di Kalangan Tenaga Pendidik Kabupaten Kuningan Amir Hamzah
Jurnal Akuntansi dan Keuangan Islam Vol 7, No 2, Oktober (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i2.76

Abstract

This research aims to examine indicators that financial literation and sharia financial inclusion. The object of this research is the education staff in Kuningan Regency. The data collection technique used questionnare model with random sampling technique of 200 respondent. The research method is quantitative and the data analysis tool used Structural Equation Modeling (SEM) with Software Lisrel. The results of this study is financial attitude significant positive on Sharia financial inclusion, financial behavior significant positive on Sharia financial inclusion, and financial knowledge significant positive on Sharia financial inclusion.
Trust, Religiousity, Income, Quality of Accounting Information, and Muzaki Decision to Pay Zakat Efri Syamsul Bahri; Ade Suhaeti; Nursanita Nasution
Jurnal Akuntansi dan Keuangan Islam Vol 9, No 1, April (2021)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v9i1.217

Abstract

This study tests the factors that influence the decision of muzaki in channeling zakat, namely: trust, religiosity, income, and quality of accounting information. This study is a survey of 40 muzaki from Amil Zakat Institution (known as LAZ) Zakat Sukses in Depok. This study uses the purposive sampling method. Data analysis using SPSS 25 software with multiple linear regression analysis. The results of this study indicate that trust, religiosity, income, and the quality of accounting information simultaneously influence the decision of muzaki to distribute zakat through LAZ Zakat Sukses in Depok. Partially, trust, religiosity, and income positively affect the decision of muzaki to distribute zakat through LAZ Zakat Sukses. Meanwhile, the quality of accounting information has a negative impact on muzakki's decisions in distributing zakat through LAZ Zakat Sukses. This study's scope is on the muzaki at LAZ Zakat Sukses Depok. Therefore, the results may not represent nationally. Therefore, similar studies in collecting more large-scale data and broader areas will be useful. The implication is that LAZ Zakat Sukses need to show zakat management's performance to increase muzaki trust.Penelitian ini menguji faktor-faktor yang mempengaruhi keputusan muzaki dalam menyalurkan zakat yaitu: kepercayaan, religiusitas, pendapatan, dan kualitas informasi akuntansi. Penelitian ini merupakan survei terhadap 40 muzaki dari Lembaga Amil Zakat (LAZ) Zakat Sukses di Depok. Penelitian ini menggunakan metode purposive sampling. Analisis data menggunakan software SPSS 25 dengan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kepercayaan, religiusitas, pendapatan, dan kualitas informasi akuntansi secara simultan berpengaruh terhadap keputusan muzaki dalam menyalurkan zakat melalui LAZ Zakat Sukses di Depok. Secara parsial kepercayaan, religiusitas, dan pendapatan berpengaruh positif terhadap keputusan muzaki menyalurkan zakat melalui LAZ Zakat Sukses. Sedangkan kualitas informasi akuntansi berpengaruh negatif terhadap keputusan muzakki dalam menyalurkan zakat melalui LAZ Zakat Sukses. Ruang lingkup penelitian ini pada muzaki di LAZ Zakat Sukses Depok. Oleh karena itu, hasilnya mungkin tidak mewakili secara nasional. Oleh karena itu, studi serupa dalam mengumpulkan data skala besar dan wilayah yang lebih luas akan berguna. Implikasinya, LAZ Zakat Sukses perlu menunjukkan kinerja pengelolaan zakat untuk meningkatkan kepercayaan muzaki.
Peran Dewan Pengawas Syariah dalam Penerapan Tata Kelola Bank Pembiayaan Rakyat Syariah Umar Abdul Aziz; Jaih Mubarok; Hari Susanto
Jurnal Akuntansi dan Keuangan Islam Vol 10, No 2, Oktober (2022)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v10i2.342

Abstract

This study aims to determine the role of Shariah Supervisory Board (SSB) PT. BPRS XXX in Bogor Regency and SSB PT. BPRS YYY in Cianjur Regency in implementing the governance of BPRS POJK Number 24/POJK.03/2018. This type of research is a field research with a qualitative approach. The results of this study are that SSB BPRS XXX and BPRS YYY have carried out their roles well even though there are several tasks that are not in accordance with OJK regulations, such as mentioning the reasons for taking samples, not explaining concurrent positions and remuneration in detail in the governance report. From the results of the assessment of the role of SSB in the two BPRS, BPRS XXX is slightly superior to BPRS YYY because BPRS YYY has one transaction that is not sharia-compliant. In the Implementation Scale of SSB Governance, both BPRS received good predicate. Recommendations in this study include for SSB in addition to knowing the sciences of fiqh muamalah, SSB also needs to know the ins and outs of the transaction flow in Islamic Financial Institution (IFI). In addition, SSB also needs to know statistics so that the inspection of documents by sampling is more accurate and represents other documents that were not examined.Penelitian ini bertujuan untuk mengetahui peran Dewan Pengawas Syariah (DPS) PT. BPRS XXX di Kabupaten Bogor dan DPS PT. BPRS YYY di Kabupaten Cianjur dalam melaksanakan tata kelola BPRS POJK Nomor 24/POJK.03/2018. Jenis penelitian ini adalah penelitian lapangan dengan pendekatan kualitatif. Hasil dari penelitian ini adalah DPS BPRS XXX dan BPRS YYY telah menjalankan perannya dengan baik walaupun terdapat beberapa tugas yang tidak sesuai dengan ketentuan OJK, seperti menyebutkan alasan pengambilan sampel, tidak menjelaskan rangkap jabatan dan remunerasi dalam rinci dalam laporan tata kelola. Dari hasil penilaian peran DPS di kedua BPRS tersebut, BPRS XXX sedikit lebih unggul dari BPRS YYY karena BPRS YYY memiliki satu transaksi yang tidak sesuai syariah. Dalam Skala Pelaksanaan Tata Kelola DPS, kedua BPRS mendapatkan predikat baik. Rekomendasi dalam penelitian ini antara lain bagi DPS selain mengetahui ilmu fiqh muamalah, DPS juga perlu mengetahui seluk beluk alur transaksi di Lembaga Keuangan Syariah (LKS). Selain itu, DPS juga perlu mengetahui statistik agar pemeriksaan dokumen secara sampling lebih akurat dan mewakili dokumen lain yang tidak diperiksa.
Corporate Governance Dan Pengungkapan Manajemen Risiko Bank Syariah Di Indonesia Annisa Difa Saufanny; Siti Khomsatun
Jurnal Akuntansi dan Keuangan Islam Vol 5, No 1 (2017)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v5i1.13

Abstract

Based on Peraturan Bank Indonesia Nomor 13/23/PBI/2011, Indonesian Islamic bank has faced Rate of Return Risk and Equity Investment Risk that has been not faced by conventional bank. Moreover, Islamic bank also has had more reputation risk and compliance risk than conventional bank. The objective of this research is to provide empirical evidence of the influence of corporate governance on the risk management disclosure for Indonesian Islamic banking. Good Corporate Governance is proxied by total of Commissioners Board, total of  Independent Commissioners Board, total of Audit Committee, total of  Independent Audit Committee, and Sharia Supervisory Board. The method used in this research is multiple linear regression panel data. Using 35 unbalanced panel data from 11 Indonesia Islamic Bank for 2012 -2015,  the result shows that only total audit committees that influence the risk management disclosures of Indonesian Islamic Bank
Pengungkapan Corporate Social Responsibility Bidang Pendidikan Dalam Laporan Tahunan Bank Umum Syariah Di Indonesia Mutiara Intan Permana Gunawan; Ahmad Tarmidzi Lubis
Jurnal Akuntansi dan Keuangan Islam Vol 4, No 1 (2016)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v4i1.30

Abstract

This research is a descriptive study that aims to understand the suitability of the intent and purpose of CSR education disclosure in annual reports Islamic Bank in Indonesia. The annual reports used in this study is the annual report of iB in Indonesia in  2013 and 2014. This study uses content analysis as a tool of analysis, which counting and classifying sentences / phrases that are disclosed in accordance with the categories specified. The results showed that the BUS in Indonesia are still not yet optimal in disclose of CSR education. This is because there is only one iB that able to reveal CSR education optimally in accordance with the intent and the main purpose, without tucking other interests in it. While on the other Islamic banks are still been increase and decrease in the level of suitability in intent and the purpose of disclosure. But in a broad outline, in two years the majority of Islamic banks has an increase levels of suitability for intent and purpose disclosure of CSR education despite the increase not happen drastically.
Manajemen Laba dalam Sudut Pandang Etika Bisnis Islam Indah Muliasari; Dalili Dianati
Jurnal Akuntansi dan Keuangan Islam Vol 2, No 2 (2014)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i2.47

Abstract

Earnings management in this study are based on the opinion of Schipper that saidearnings management as managerial engineering undertaken by management to deliberately intervene in the process of determining earnings or financial reporting by utilizing techniques and accounting policy for a particular purpose. This study aims to examine and analyze the point of view of Islamic business ethics on the practice of earningsmanagement. This study used a qualitative descriptive methods, data collection technique, study of literatures and interviews. The results showed that earnings managementis not in accordance with Islamic business ethics. Islamic business ethics contains thevalues of tauhid, unity; fair, equilibrium; freedom; responsibility; ihsan, benevolence.
Adopsi International Financial Reporting Standards (IFRS) di Negara-negara Muslim: Perspektif Institutional Theory Elsa Nuriyani; Sepky Mardian
Jurnal Akuntansi dan Keuangan Islam Vol 7, No 1, April (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i1.66

Abstract

The aim of this study is to discover the adoption of International Financial ReportingStandards convergence enforced in Muslim countries. The population of this study is27 Muslim states in the world, while the sample of this study are 7 Muslim States, i.e.;Saudi Arabia, Malaysia, Bangladesh, Egypt, Nigeria, United Arab Emirates, andIndonesia. The results of this study indicate that most of the Muslim countries in theworld have converged their accounting standards with IFRS for certain reasons thatarised from each country. Although there are some countries that do not carry out theconvergence throughly due to standard nonconformities with existing policies in thosecountries.
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.

Page 2 of 13 | Total Record : 124

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