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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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Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia Umiyati Umiyati; Muhammad Danis Baiquni
Jurnal Akuntansi dan Keuangan Islam Vol 6, No 1 (2018)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v6i1.10

Abstract

This research discusses the effect of firm size, profitability, and leverage on Islamic Social Reporting (ISR) at Sharia Commercial Bank in Indonesia. The sample is 8 Syariah Commercial Banks in Indonesia within the period from 2011 to 2015. Dependent variable in this research is ISR, using method of content analysis. Firm size is measured by total company asset, profitability is matched by ROA and ROE, as well as leverage is measured by DAR is an independent variable. The method of analysis is multiple linear regression using panel data and processed using Eviews version 9.0. The result shows simultaneously firm size, ROA, ROE, and DAR effect against ISR. That partially only variable of firm size that significant effects to ISR, while ROA, ROE and DAR has no significant effect to ISR
Pengukuran Efisiensi Asuransi Syariah Dengan Data Envelopment Analysis (DEA) Hulwah Tuffahati; Sepky Mardian; Edy Suprapto
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.v4i1.27

Abstract

This research is aimed to measure the efficiency of Islamic Insurance Companies in Indonesia by using Data Envelopment Analysis (DEA). The sample used in this research are the Islamic Insurance Companies that publishes their full financial statements from the years 2012-2014. The variables in this study consists of two kinds of variables, namely input variables and output variables. The variable input is the total assets and the cost of commissions. While the variable output is the gross contribution and investment income. This study uses the intermediation approach with input orientation and use three types of measurements are the measurement of the efficiency of technical efficiency, pure technical and scale. The results of this study are in the groups of Islamic General Insurance Companies and Islamic Life Insurance Companies there are no company that achieve optimal efficiency levels in the three types of measurements.Whereas in the group Syariah General Insurance Unit are 2 companies optimally efficient in 3 measurements or by 28.57% of the total companies sampled in this group. And the group Syariah Life Insurance Unit are 4 companies optimally efficient in 3 measurements or 25% of total companies sampled in this group.
Implementasi Zakat Sebagai Pengurang Penghasilan Kena Pajak Ai Nur Bayinah
Jurnal Akuntansi dan Keuangan Islam Vol 3, No 1 (2015)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v3i1.43

Abstract

Zakat and tax synergies is a great need for a nation to support the growth of developmentand poverty alleviation. Some countries have done so by making a tax credit. Although indifferent way, the implementation of zakat as a deduction from taxable income is astrategic first step to be applied in Indonesia. Unfortunately, this regulation has not beenwidely known by the public, so not many are taking the benefits. However, this paperattempt to socialize its regulation, so people can understand how to implement and getthe benefit from it.
Apa Pertimbangan Masyarakat Berasuransi Syariah di Jabodetabek? Tati Handayani; Fitri Yetty; Prima Dwi Priyatno
Jurnal Akuntansi dan Keuangan Islam Vol 8, No 1, April (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v8i1.104

Abstract

The presence of sharia insurance becomes one of the choices of muslim community in investing, because insurance as one of the investment ways to face risks in the future. The success of sharia insurance companies are cannot be neglected from the participation of people in understanding the importance of taking sharia insurance. The research aims to discover and analyzing factors that can influence people's perception of using Islamic insurance. The research method used is quantitative descriptive analysis. For population and sample are Jabodetabek community. This method uses Convenience Sampling Technique, and the data analysis uses Partial Least Square (PLS). This research shows that the most important factor which is influencing the community in deciding to take Sharia insurance is the level of understanding of sharia continued with the level of product quality, but it can be seen that the premium and promotion indicators are still less known by the respondent. So, the insurance company need to be more socialize sharia insurance to the public. Kehadiran asuransi syariah menjadi salah satu pilihan masyarakat muslim dalam berinvestasi, karena asuransi merupakan salah satu cara investasi untuk menghadapi resiko di masa yang akan datang. Keberhasilan perusahaan asuransi syariah tidak  bisa luput dari peran serta masyarakat dalam pemahaman akan pentingnya berasuransi syariah. Penelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor yang dapat memengaruhi persepsi  masyarakat  untuk menggunakan asuransi syariah. Metode penelitian yang digunakan adalah analisa kuantitatif. Untuk populasi dan sampel adalah masyarakat Jabodetabek menggunakan Teknik Convenience Sampling dan untuk analisis data menggunakan PLS (Partial Least Square). Penelitian ini menunjukkan bahwa faktor paling signifikan yang memengaruhi masyarakat dalam memutuskan untuk berasuransi syariah adalah tingkat pemahaman tentang syariah dilanjut dengan tingkat kualitas produk, namun dilihat dari indikator premi dan promosi masih kurang diketahui oleh responden, sehingga perusahaan asuransi harus lebih mensosialisasikan asuransi syariah ke masyarakat.
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.
When financial performance of Islamic banks matters: The moderating effect of islamic social reporting Putri, Alisa; Setiyowati, Supami; Tyasari, Irma
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.v11i2.448

Abstract

The purpose of this study is to adjust how the moderation of Islamic social reports impacts liquidity, leverage, business size, and asset turnover on financial performance. The purposive sampling method was used to collect fifty samples from Islamic commercial banks registered with the Financial Services Authority from 2013 to 2022. Data analysis was performed with the Statistics Program for Social Sciences, also known as SPSS. The results of the study show that liquidity and leverage do not affect financial performance; conversely, firm size and activity ratio affect financial performance. However, Islamic social reports can control liquidity, business size, and asset turnover on financial performance. Tujuan dari pengkajian ini adalah untuk mengetahui efek moderasi laporan sosial Islam berdampak pada likuiditas, leverage, ukuran bisnis, dan perputaran aset terhadap kinerja keuangan. Metode purposive sampling digunakan untuk mengumpulkan lima puluh sampel dari bank umum syariah yang terdaftar di Otoritas Jasa Keuangan sejak 2013 hingga 2022. Analisis data menggunakan teknik analisis statistik deskriptif, uji asumsi klasik, uji regresi dan uji hipotesis berganda dengan bantuan SPSS. Hasil pengkajian menunjukkan bahwa likuiditas dan leverage tidak mempengaruhi kinerja keuangan; sebaliknya, ukuran perusahaan dan rasio aktivitas mempengaruhi kinerja keuangan. Namun, laporan sosial Islam dapat memoderasi likuiditas, ukuran bisnis, dan perputaran aset terhadap kinerja keuangan.
Penilaian Tingkat Kesehatan Bank: Pendekatan CAMEL Dan RGEC Erika Amelia; Astiti Chandra Aprilianti
Jurnal Akuntansi dan Keuangan Islam Vol 6, No 2 (2018)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v6i2.5

Abstract

This study aims to determine the risk based bank rating at PT. Bank Maybank SyariahIndonesia if measured using CAMEL (Capital, Asset, Management, Earning,Liquidity) method and RGEC (Risk Profile, Good Corporate Governance, Earning,Capital) in 2011-2016 and also aims to know differences in ratios used in CAMELSand RGEC methods. The research method used in this research is literature researchor study desk study. The data used in this research is secondary data using financialstatements of Bank Maybank Syariah Indonesia Period 2011-2016. The results showthat the bank can be said to be adequately sound because almost all the ratios usedmeet the specified requirements and there are still some ratios that have not met therequirements, but in both methods have different results. In the year 2011-2014 therisk based bank rating of Maybank Syariah Bank is calculated using CAMEL methodof bank is in the sound level. In 2015 -2016, the calculation of bank soundness showsthat bank condition is in an sound level. In Maybank Syariah Bank the state of thebank is in the sound level is in 2011-2013 if calculated using the RGEC method. Inthe year 2014-2016 the condition of the bank shows a adequately sound level.
Pengukuran Kinerja Bank Umum Syariah Dengan Maqasid Index Dan Sharia Conformity And Profitability (SCNP) Lia Anggraeni Prasetyowati; Luqman Hakim Handoko
Jurnal Akuntansi dan Keuangan Islam Vol 4, No 2 (2016)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v4i2.22

Abstract

This study aims to measure the performance of Islamic banking by using maqasid sharia Framework and SCnP model, which both of the models have been adapted to the characteristics of Islamic banking. Research carried out on seven Islamic Commercial Banks (BUS) for five years, from 2010 to 2014. The results by using maqasid index model shows that there are variations and fluctuative performance between BUS. The total of maqasid index over the past five years are in the range from 0,16901 to 0,34297. Bank Muamalat Indonesia is considered as the most stable BUS on maqasid sharia performance during the period of observation. This statement can be concluded from the BMI total index which always exceeds 0,30 and always got the first rank or second rank in each year, except in 2014, where in 2014 a decline of performance simultaneously happened on the 6 samples of BUS including BMI. Next, the performance measurement by using SCnP model, showed that during five years most of the BUS in Indonesia are at LRQ (Lower Right Quadrant) and LLQ (Lower Left Quadrant), it means that most of BUS in Indonesia have high sharia conformity but low profitability, or have low sharia conformity and low profitability. BMI decide as the best performance bank by Using SCnP model. It can be concluded as we know that BMI is the most consistent bank in URQ. Measurement using maqasid index and SCnP model show not only Islamic banks with highest total index can reach URQ. It can be concluded from BPS which two times get the first rank but BPS can not reach URQ.
Analisis Pengukuran Sharia Compliance dalam Pelaksanaan Good Corporate Governance Bank Syariah di Indonesia Dedhi Ana Mey Saramawati; Ahmad Tarmizi Lubis
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.v2i2.44

Abstract

This research is an exploratory study aimed to measure and assess sharia compliance inthe framework of implementation of Good Corporate Governance in Sharia BankingIndonesia based an indicators used. That the results of this study can be compared byresearch of other similar, used indicators is an indicator that has been adapted from twoearlier studies i.e Thea Vinnicombe (2010) with title “ AAOIFI Reporting Standards :Measuring Compliance” and Sepky Mardian (2011) “ Study Exploration of DisclosureApplication of Sharia Compliance in Islamic Banks”. This research using 4 (four) indicators are : (i) Sharia Supervisory Board, which is a key player in Sharia Banking, (ii) Murabaha, is one contract that dominates Sharia Banking assets, (iii) zakah, an appraiser social function of Sharia Banks, and (iv) Mudharaba, which is a profit loss sharing contract with the identity of Sharia Banks. This research uses content analysis methodology, namely to make the sets specific text as the unit of analysis to figure out the purpose of the disclosure to be assessed in accordance with sharia compliance. Theannual reports are used GCG Implementation report and Financial Statement period2011. The results of this research indicate that level of Sharia Compliance Sharia Banking in Indonesia has been quite adequate with a percentage exceeding 50%, and in general, the tenth of Sharia Banking has been disclosed sharia compliance in the implementation of GCG.
Pengaruh Return On Equity dan Economic Value Added Terhadap Nilai Perusahaan Fahmi Nugraha; Muhammad Doddy A. Bahtiar
Jurnal Akuntansi dan Keuangan Islam Vol 1, No 1 (2013)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v1i1.56

Abstract

Nilai sebuah perusahaan dapat dilihat dari kinerja keuangan perusahaan. Ada banyakpenilaian kinerja keuangan perusahaan, diantaranya adalah Return On Equity (ROE) danEconomic Value Added (EVA). Kinerja keuangan akan berpengaruh positif terhadap nilaiperusahaan. Adanya perbedaan hasil dari penelitian sebelumnya ditambah dengan datariil yang tidak sesuai dengan teori menjadi latar belakang penelitian ini dilakukan.Berdasarkan hasil penelitian, pada pengujian secara parsial ROE berpengaruh secarasignifikan terhadap nilai perusahaan sementara EVA tidak berpengaruh secara signifikanpada tingkat kepercayaan 95%. Secara simultan, ROE dan EVA berpengaruh secarasignifikan terhadap nilai perusahaan. Nilai Adjusted R Square pada penelitian ini adalahsebesar 0,315 yang berarti 31,5 % perubahan nilai perusahaan dapat dijelaskan olehvariabel ROE dan EVA sedangkan sisanya dipengaruhi oleh variabel lain yang tidakdiungkapkan dalam penelitian ini. Hasil penelitian ini diharapkan dapat memberikaninformasi kepada investor dan calon investor, perusahaan dan regulator dalam pengambilankeputusan.

Page 7 of 13 | Total Record : 124

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