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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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Pengukuran Kinerja Bank Syariah dengan Metode RGEC Umiyati Umiyati; Queenindya Permata Faly
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.v3i2.36

Abstract

This research is on purpose to discover any significant differences on Panin SyariahBank work performance before and after go public using the RGEC Method, and alsoto find out how large the difference performance of it. Data used in this research was asecondary data which took from financial report quarterly era 2013-2014 that hasbeen published. Meanwhile, that method used was a comparison method usingstatistic non parametric test equipment two related samples (wilcoxon test). The resultin this research shows that variable of capital adequacy ratio (CAR) had a significantdifference, because of having a sig. value 0,05. While other variable (l.e. NonPerforming Financing (NPF), Financing to Deposit Ratio (FDR), Return On Asset(ROA), Return On Equity (ROE), Net Interest Margin (NIM) or Net OperatingMargin (NOM), and Good Corporate Governance
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
Determinasi Pengungkapan Sharia Compliance Berdasarkan Standar AAOIFI Pada Bank Syariah Di Asia Tenggara Dwi Kurniasari; Ahmad Tarmidzi Lubis; Mustafa Kamal
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.v7i2.95

Abstract

This study aims to analyze the factors that influence disclosure level of sharia compliance based on AAOIFI standards. The dependent variable in this study is sharia compliance based on AAOIFI standard, while the independent variables are board age, board tenure, DPS educational bacground and firm age. This research is of a quantitative research, and the data used are secondary data. The samples are determined by purposive sampling method, which is as many as 6 Islamic banks in Southeast Asia. The observation period is from 2013 to 2017. The analysis methode used are content analysis to see the level of disclosure of sharia compliance based on AAOIFI and panel data regression analysis to examine the effect of independent variables on the dependent variable. Based on the results of panel data regression, the board age variables, board tenure, DPS educational background and firm age simultaneously influence AAOIFI shari'a compliance rates. However, partially only board tenure has a significant effect on the level of disclosure sharia compliance based on AAOIFI. Whereas, board age variables DPS educational background and firm age do not significantly influence AAOIFI disclosure sharia compliance rates.
Determinasi Praktik Penghindaran Pajak: Studi Pada Perusahaan Terkategori Jakarta Islamic Index Abid Ramadhan
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.v9i1.209

Abstract

This study aimed to examine the effect of growth sales and company profits on tax avoidance practices in companies listed on the Jakarta Islamic Index in period of 2015-2019. The method in this research uses a quantitative approach. Population and sample come from the annual reports of companies listed on the Jakarta Islamic index with the sample criteria that have been determined using the purposive sampling method. Data analysis using multiple linear regression. The proxy for tax avoidance practice uses the effective tax rate. The analysis results showed that the sales growth variable does not affect tax avoidance. It is caused by decreased sales growth and makes company profits. Also, the company decrease does not need to do tax avoidance. Meanwhile, company profit affects tax avoidance. It indicates that the high profit of the company will make management carry out careful tax planning. In the end, it will produce an optimal tax that will be distributed to the state.Penelitian ini bertujuan untuk menguji pengaruh antara pertumbuhan penjualan dan profit perusahaan terhadap praktik penghindaran pajak pada perusahaan yang terdaftar di jakarta islamic index periode 2015-2019. Metode dalam penelitian ini menggunakan pendekatan kuantitatif. Populasi dan sampel berasal dari laporan tahunan perusahaan yang terdaftar di jakarta islamic index dengan kriteria sampel yang telah ditentukan menggunakan metode purposive sampling. Analisis data menggunakan regresi linier berganda. Proxy dari praktik penghindaran pajak menggunakan effective tax rate. Hasil analisis menunjukkan bahwa variabel pertumbuhan penjualan tidak berpengaruh berpengaruh terhadap penghindaran pajak hal ini dikarenakan perusahaan mengalami penurunan pertumbuhan penjualan dan membuat laba perusahaan juga menurun sehingga perusahaan tidak perlu melakukan penghindaran pajak. sedangkan profit perusahaan berpengaruh terhadap penghindaran pajak Hal ini mengindikasikan bahwa tingginya profit perusahaan akan membuat pihak manajemen melakukan perencanaan pajak yang matang sehingga akan menghasilkan pajak optimal yang akan disalurkan ke negara.
Kompetensi Takmir Dalam Menjaga Kualitas Laporan Keuangan Masjid: Telaah Literatur Fuad Najmudin; Ai Nur Bayinah
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.v10i2.361

Abstract

This study aims to describe takmir's competence in maintaining the quality of financial reports. This study uses secondary data in the form of documents of research results from other parties in the form of published journal articles as well as academic papers published from academic seminars or conferences. Studying the literature by analyzing the competence of mosque takmirs in maintaining the quality of mosque financial reports. The results showed the importance of the role of mosque takmir in maintaining the quality of mosque financial reports. By presenting financial reports as a form of transparency and accountability from takmir of the mosque to stakeholders. Increasing the competence of human resources, implementing financial management, internal control, carrying out fundraising activities and utilizing technology are the optimization of mosque takmirs to maintain the quality of mosque financial reports.Penelitian ini bertujuan untuk mendeskripsikan kompetensi takmir dalam menjaga kualitas laporan keuangan. Penelitian ini menggunakan data sekunder berupa dokumen hasil penelitian dari pihak lain berupa artikel jurnal yang telah diterbitkan maupun makalah akademik yang diterbitkan dari seminar atau konferensi akademik. Studi literatur dengan menganalisis kompetensi takmir masjid dalam menjaga kualitas laporan keuangan masjid. Hasil penelitian menunjukkan pentingnya peran takmir masjid dalam menjaga kualitas laporan keuangan masjid. Dengan menyajikan laporan keuangan sebagai bentuk transparansi dan akuntabilitas dari takmir masjid kepada pemangku kepentingan. Peningkatan kompetensi sumber daya manusia, penerapan pengelolaan keuangan, pengendalian intern, pelaksanaan kegiatan penggalangan dana dan pemanfaatan teknologi merupakan optimalisasi takmir masjid untuk menjaga kualitas laporan keuangan masjid.
Penerapan Internet Financial Reporting (IFR) Pada Bank Umum Syariah Di Indonesia Ria Nur Rizqiah; Ahmad Tarmizi Lubis
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.v5i1.14

Abstract

Along with the rapid development of internet technology today, the company's financial reporting activities can be done via the Internet in real time in an easy way and a wider scope. Internet-based financial reporting is commonly known as the Internet Financial Reporting (IFR). This research is a descriptive study that aims to determine the implementation of IFR on Islamic Banks in Indonesia. The variables in this study consisted of content, presentation and timeliness variable with a total of 112 items tested indicators. The results of this study indicate that the eleventh BUS sampled research has been able to apply IFR. IFR score obtained by each BUS has a nearly equal value ranging from 49% to 63% with the total maximum score of 100% and average score of 55%
Pengungkapan Corporate Social Responsibility (CSR) Bank Umum Syariah Berdasarkan Islamic Social Reporting Index (Indeks ISR) Apip Zanariyatim; Ai Nur Bayinah; oni sahroni
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.v4i1.31

Abstract

The purpose of this study was to measure the extent to which the rate of ISR index scores when using the item more comprehensive. The population in this study was 12 BUS (Islamic Banks) and sample selection using purposive sampling BUS which has published the Annual Report 2012 to 2014 on the official website of each. The results obtained from this study is the ISR index score each year experienced a significant improvement in which the acquisition of ISR Index score is the highest in the year 2012-2014 BSM with a score of 89.6% and the lowest score achieved by BVS of 45.8%. The predicate obtained BUS until 2014 there were two BUS predicate Very Informative namely: BMI and BSM. Informative predicate achieved by BRIS, BSB, and BNIS. Then four BUS predicate Less Informative are: BMS, BCAS, BJBS, and BPS. While the two BUS more predicate Not Informative is BMS and BVS.
Rancangan Format Laporan Keuangan Usaha Mikro dan Form Aplikasi Pembiayaan untuk Analisa Keuangan Nasabah Pembiayaan pada BMT Taufik Hidayat; Sri Mulyati
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.v2i2.48

Abstract

Pokok permasalahan yang dibahas adalah BMT dalam menilai aspek keuangan nasabahpembiayaan tidak secara komprehensif hanya menilai aspek arus kas saja. Oleh karenaitu BMT dalam menganalisis aspek keuangan nasabah harus memiliki form aplikasipembiayaan yang terhubung secara langsung ke laporan keuangan usaha mikro secarakomprehensif. Disatu sisi dengan rancangan tersebut akan membantu usaha mikro dalampembuatan laporan keuangan. Pendekatan penelitian yang digunakan adalah deskriptifkualitatif. Dengan melihat aspek kejadian permasalahan dilapangan yaitu di BMT danUsaha Mikro yang menjadi nasabah BMT. Untuk melihat situasi sosial yang ada, laludibuatkan rancangan yang ideal. Hasil yang didapat dari penelitian ini adalah rancanganform aplikasi pembiayaan dan format laporan keuangan usaha mikro yang nantinyadigunakan BMT dalam menilai aspek keuangan nasabah pembiayaan secara komprehensifdan membantu usaha mikro dalam aspek pembuatan laporan keuangan.
Pengungkapan Kinerja Sosial Perbankan Syariah di Indonesia Darihan Mubarak; Sigit Pramono; Ai Nur Bayinah
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.v7i1.65

Abstract

The research aims to determine the disclosure of the social performance of Islamicbanking based on the ISR index. The method used in this research is qualitativecontent analysis. Qualitative content analysis is also called Ethnographic ContentAnalysis (ECA), which is a combination of objective content analysis and participantobservation where researchers interact with documentation materials. The populationin this study are all Islamic Commercial Banks (BUS) in Indonesia with a sample ofBUS which has published annual reports for the 2015-2017 period using purposivesampling method. From the assessment results using the ISR index, it was found thatBSM occupies the highest disclosure value in the 2015-2017 period. The average peryear shows that the reporting of social performance of Islamic Bank tends to increasewith a good predicate.
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.

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