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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 Efisiensi Organisasi Pengelola Zakat Dengan Metode Data Envelopment Analysis Aulia Zahra; Prayogo P. Harto; Ahmad Bisyri ASH
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.v4i1.28

Abstract

This study aims to determine the level of efficiency of Zakat Management Organization period 2012-2014 using Data Envelopment Analysis (DEA) method with the production approach. Data Envelopment Analysis (DEA) is a non-parametric method used to measure the efficiency level of Decision Making Units (DMU). This method measures the ratio between output and input which are compared between the studied Zakat Management Organization. Output variables used are fund collected and channeled fund. While input variables used are personnel costs, socialization costs, and other operational costs. The results of this study show that the efficiency of Zakat Management Organization in the year 2013 is still better than in 2012 and 2014, both technically (93,50%), scale (73,28%), and overall (70,54%). Calculation of 7 Zakat Management Organization in 2013 with the assumption of Constant Return to Scale (CRS), shows only 3 Zakat Management Organization efficient, that is YBM BRI, BSM Ummat, and BAMUIS BNI. The main cause of inefficiency from the output oriented measures is channeled fund and fund collected, which is equal 49,23% and 48,13%. While the input oriented measures states that the source of inefficiency is the personnel costs (33,42%), the socialization costs (33,72%), and the cost of other operational (32,29%).
Keberhasilan Penerapan SIA sebagai Variabel Pemoderasi atas Hubungan Komitmen Organisasional dan Kinerja Adli Adli
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.v2i2.45

Abstract

The purposes of this study is to test: (1) the influence of organizational commitment oncompanies financial performance; and (2) the influence organizational commitment andsuccess of implementation accounting information system both jointly on companiesfinancial performance. The study was conducted survey method, consist of 38 BUMNin Indonesia, the sample was taken by using simple random sampling from populations.The collected were used questioners, and the validity and reliability of the data wastested before hypothesis testing. The data analysis for hypothesis testing using moderated regression analysis was processed by SPSS 16 software. The result of this studyshow that: (1) The organizational commitment significance effect on companies financialperformance; and (2) The organizational commitment and success of implementationaccounting information system both jointly significance effect on companies financialperformance specially on ROA dimension.
Bagaimana Deposit Structure dan Ownership Concentration Memengaruhi Pengungkapan Islamic Corporate Governance? Hasna Katsurayya; Tettet Fitrijanti; Fury Khristianty Fiitriyah
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.v8i1.109

Abstract

This study aims to determine the effect of Deposit Structure and Ownership Structure on the disclosure of Islamic Corporate Governance (ICG). Deposit Structure is proxied by the percentage of the Profit Sharing Investment Account (PSIA) to assets, while Ownership Structure used in this study is Blockholder Ownership and Managerial Ownership. The research uses descriptive and verification method with quantitative analysis approach. The population of this research is Islamic banks in Indonesia and Malaysia with a sample of 22 Islamic banks between the period of 2013 and 2017. The analytical tool employed is the classic assumption test and panel data regression analysis to test the hypothesis through t test and F. The results shows that simultaneous Profit Sharing Investment Account, Blockholder Ownership, and Managerial Ownership has significant effect on the disclosure of ICG. Partially, Profit Sharing Investment Account indicates significant positive effect on the disclosure of ICG, Blockholder Ownership shows significant positive effect on the disclosure of ICG, while the Managerial Ownership does not affect the disclosure of ICG. Penelitian ini bertujuan untuk mengetahui pengaruh Deposit Structure dan Ownership Structure terhadap pengungkapan Islamic Corporate Governance (ICG). Deposit Structure diproksikan dengan persentase Profit Sharing Investment Account (PSIA) terhadap aset, adapun Ownership Structure yang digunakan dalam penelitian ini adalah Blockholder Ownership dan Kepemilikan Manajerial. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan pendekatan analisis kuantitatif. Populasi dari penelitian ini adalah perbankan syariah di Indonesia dan Malaysia. Sampel sebanyak 22 bank syariah selama periode 2013-2017. Alat analisis yang digunakan adalah uji asumsi klasik, analisis regresi data panel dengan uji hipotesis uji t dan uji F. Hasil penelitian menunjukkan bahwa secara simultan Profit Sharing Investment Account, Blockholder Ownership dan Kepemilikan Manajerial berpengaruh signifikan terhadap pengungkapan ICG. Secara parsial Profit Sharing Investment Account berpengaruh positif signifikan terhadap pengungkapan ICG, Blockholder Ownership berpengaruh positif signifikan terhadap pengungkapan ICG, sedangkan Kepemilikan Manajerial tidak berpengaruh terhadap pengungkapan ICG.
Analisis Determinan Atas Profitabilitas Bank Syariah Di Indonesia Nabila Firdaus Iman; Umiyati Umiyati
Jurnal Akuntansi dan Keuangan Islam Vol 10, No 1, April (2022)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v10i1.280

Abstract

This study aims to analyze the effect of Sharia Compliance, Operating Efficiency Ratio (OER) and Finance To Deposit Ratio (FDR) on the Profitability of Islamic Banks in Indonesia. The period used used is 2016-2020. The population in this study is Islamic Commercial Banks. This study uses a quantitative approach. The sampling method used in this research is purposive sampling. The total sample selected is 7 samples of Islamic Banks that meet the criteria. The analysis technique used is panel data regression with Eviews 10 software. The results of this study indicate that Profit Sharing Ratio (PSR) has no significant effect on Return On Assets in Islamic Banks, Zakat Performance Ratio (ZPR) has a significant effect on Return On Assets of Islamic Banks, Islamic Income Ratio (IsIR) has no significant effect on Return On Assets in Islamic Banks, Operating Efficiency Ratio (OER) has a significant effect on Return On Assets of Islamic Banks, and Financing To Deposite Ratio (FDR) has no significant effect on Return On Assets in Islamic Banks.ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Sharia Compliance, Operating Efficiency Ratio (OER) dan Finance To Deposite Ratio (FDR) terhadap profitabilitas Bank Syariah di Indonesia. Periode yang digunakan yaitu tahun 2016-2020. Populasi pada penelitian ini adalah Bank Umum Syariah. Penelitian ini menggunakan pendekatan kuantitatif. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Total sampel yang terpilih adalah sebanyak 7 sampel Bank Syariah yang memenuhi kriteria. Teknik analisis yang digunakan adalah regresi data panel dengan sofware Eviews 10. Hasil penelitian ini menunjukkan bahwa Profit Sharing Ratio (PSR) tidak berpengaruh signifikan terhadap Return On Asset pada Bank Syariah, Zakat Performance Ratio (ZPR) berpengaruh secara signifikan terhadap Return On Asset Bank Syariah, Islamic Income Ratio (IsIR) tidak berpengaruh signifikan terhadap Return On Asset pada Bank Syariah, Operating Efficiency Ratio (OER) berpengaruh secara signifikan terhadap Return On Asset Bank Syariah, dan Financing To Deposite Ratio (FDR) tidak berpengaruh signifikan terhadap Return On Asset pada Bank Syariah
Handling Externalities In Environmental Accounting at XYZ Hospital: A Perspective of Amanah Metaphors Mauludimah, Listari; Ramadhanikar, Nasiha Sakinah; Baehaqi, Ahmad
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.v11i2.483

Abstract

This research aims to determine the handling of externalities and their implications for the implementation of environmental accounting at RSUD XYZ (XYZ Hospital) from the perspective of the amanah metaphor. The method used is qualitative research with a case study approach at XYZ Hospital. Data was collected through observation, interviews, and documentation. Data validity was also tested using two types of triangulation. The results show XYZ's Hospital commitment to maintaining environmental balance and reducing the negative impacts of its operations by taking health, safety, and environmental control measures in accordance with Minister of Health Regulation No. 7 of 2019 concerning hospital environmental health. In terms of the application of environmental accounting, XYZ Hospital still does not specifically separate environmental burdens from supply and service burdens. From the perspective of amanah metaphors XYZ Hospital has fulfilled its responsibilities, including those of the trust giver, the trust recipient, and the trust itself. Penelitian ini bertujuan untuk mengetahui penanganan eksternalitas dan implikasinya terhadap penerapan akuntansi lingkungan di RSUD XYZ (RS XYZ) dari sudut pandang metafora Amanah. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus di RS XYZ. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Keabsahan data diuji dengan menggunakan dua jenis triangulasi. Hasil penelitian menunjukan bahwa RS XYZ telah menunjukan komitmen dalam menjaga keseimbangan lingkungan dan mengurangi dampak negatif operasionalnya dengan melakukan tindakan kesehatan, keselamatan, dan pengedalian lingkungan sesuai dengan Peraturan Menteri Kesehatan No.7 Tahun 2019 tentang kesehatan lingkungan rumah sakit. Dalam penerapan akuntansi lingkungan, RS XYZ masih belum secara spesifik memisahkan beban lingkungan dari beban persediaan dan jasa. Dari sudut pandang metafora amanah, RS XYZ telah memenuhi tanggung jawabnya, baik kepada pemberi amanah, penerima amanah, dan amanah itu sendiri.
Modal Intelektual Dan Kinerja Maqashid Syariah Perbankan Syariah Di Indonesia Mohammad Iqbal Bagus Ramadhan; Ahim Abdurahim; Hafiez Sofyani
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.v6i1.6

Abstract

This study aims to analyze the influence of Islamic banking-intellectual capital (ib-vaic) covered; capital employed, human capital, and structural capital, toward maqashid shariah performance in Islamic Banking in Indonesia. This study used all (44 banks) Islamic banking that listing in Bank Indonesia (Central Bank of Indonesia) and Otoritas Jasa Keuangan (Financial Services Authority). Data analysis used SPSS (Statistical Product and Service Solutions) with multiple regression method. The results reveal that Islamic banking-human capital have positive influence on maqashid shariah performance. However, Islamic banking-capital employed and structural capital do not have influence on maqashid shariah performance.
Sharia Compliance, Islamic Corporate Governance Dan Fraud Pada Bank Syariah Haifa Najib; Rini Rini
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.v4i2.23

Abstract

This study aims to examine the influence of sharia compliance and Islamic Corporate Governance against fraud in Islamic banks. Independent variables used are sharia compliance with the Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio as a proxy and Islamic Corporate Governance. The dependent variable used is fraud in Islamic banks.        The population in this study are all Islamic Banks (BUS) which is registered in Bank Indonesia in the period 2010 to 2014. The sample was selected using purposive sampling method. Total samples used in this study were 8 Islamic Banks with 5-year study period. The analytical method used in this study is multiple regression were processed using SPSS version 22. The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, is significant negative effect on Islamic bank’sfraud while Islamic Income Ratio, Islamic Investment Ratio and Islamic Corporate Governance had no effect on fraud in Islamic banks.
Analisis Pengaruh Informasi Laporan Keuangan terhadap Keberlanjutan Laba (Earnings Sustainability) pada Lembaga Keuangan Syariah Dayun Mahesa Dewi Adam; Prayogo P. Harto
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.v3i1.39

Abstract

The issue will be discussed is the effect of financial information to earningssustainability that focuses on case studies of BSM. Operating profitof BSM wasfluctuated from year to year, so it is necessary to know the extent of effect fromfinancial information to reflects the rate of profit. Financial information that is usedare the components of financial statements, that: Operating Cash Flow (AKO),Temporary Syirkah Funds (DST), and Zakat of BSM (ZAKAT) as the independentvariable and Operating Income (LO) as the dependent variable. The method ofanalysis used in this research is the multiple linear regression analysis and through thetesting phase of classical assumption that the testing conducted on the annual financialstatements of BSM that the years start from 1999 to 2013. Multiple regression resultsshow that all the independent variables as the information of financial statement inthis study had a positive and significant influence to the dependent variable,sustainability earnings. So it can be concluded that information of financial statementshave an important role in assessing the sustainability earnings of BSM.
Pengaruh Komite Audit Terhadap Kinerja Perusahaan Melalui Manajemen Laba sebagai Variabel Intervening Mohammad Makhrus
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.v1i1.57

Abstract

This study aimed to assess whether the presence of audit committees on Go Publiccompanies have a significant influence on company performance. And whether earningsmanagement as an intervening variable in effect. The research data was taken from theannual report in 2010, with a population of firms that go on the list of Islamic securities(DES) to sample as many as 31 companies and analyzed by regression analysis. Fromthe test results empirically prove that the audit committee did not significantly influencethe performance of the company, it is seen from the significant variables of the auditcommittee (KA) of 0.262 is greater than 0.05. Furthermore earnings management (DTACC)an intervening variable in part to the influence of the audit committee (KA) on theperformance of the company (Tobins-Q).
Pemahaman Nilai-Nilai Dasar Akuntansi Syari’ah dan Komunikasi Pedagang dalam Transaksi Jual-Beli Rimi Gusliana Mais; Munir Munir; Saiful Muchlis; Romsiyatul Afifah
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.v10i2.339

Abstract

The purpose of this study is to build an understanding of the core values of Islamic accounting and merchant communication in buying and selling transactions. Describe the process of buying and selling transactions carried out by traders in the Rawabadak market. This type of research is a case study with a qualitative approach. Data collection techniques are interviews, observation, and documentation. The results of this study indicate that traders have a good understanding of the core values of Islamic accounting in the form of the value of monotheism, the value of justice ('adl), and the value of prophethood (Nubuwwah), the value of the government (Khilafah), the value of the results (Ma'ad), and they have successfully applied it in their trading process. When communicating with buyers, follow Islamic communication principles and practice good communication. There are complaints of frustration with the nature of buyers who are overbid, but this has never been shown in their service to buyers, they claim to be satisfied with the services provided by traders who explain the selling price.Tujuan dari penelitian ini adalah untuk membangun pemahaman tentang nilai-nilai inti akuntansi Islam dan komunikasi pedagang dalam transaksi jual beli. Mendeskripsikan proses transaksi jual beli yang dilakukan oleh para pedagang di pasar Rawabadak. Jenis penelitian ini adalah studi kasus dengan pendekatan kualitatif. Teknik pengumpulan data adalah wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pedagang memiliki pemahaman yang baik tentang nilai-nilai inti akuntansi Islam berupa nilai tauhid, nilai keadilan ('adl), dan nilai kenabian (Nubuwwah), nilai pemerintah (Khilafah), nilai hasil (Ma'ad), dan mereka telah berhasil menerapkannya dalam proses perdagangan mereka. Saat berkomunikasi dengan pembeli, ikuti prinsip komunikasi Islami dan praktikkan komunikasi yang baik. Ada keluhan frustasi dengan sifat pembeli yang overbid, namun hal ini tidak pernah ditunjukkan dalam pelayanannya kepada pembeli, mereka mengaku puas dengan pelayanan yang diberikan pedagang yang menjelaskan harga jual.

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