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Vima Tista Putriana
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vimaputriana@eb.unand.ac.id
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jiseafa@lppm.unand.ac.id
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Kampus Limau Manis, Padang 25175, West Sumatra, Indonesia, Padang, Sumatera Barat 25175
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INDONESIA
Journal of Islamic and South East Asian Finance and Accounting
Published by Universitas Andalas
ISSN : -     EISSN : 30326095     DOI : https://doi.org/10.25077/jiseafa.1.01.14-27.2023
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Islamic and South East Asian Finance and Accounting is an open-access, peer-reviewed journal, published by the Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas, in collaboration with the Islamic Finance Development Center (IFDC) Universitas Andalas Padang – Indonesia. It publishes original research articles, reviews, and short communications covering research results about Islamic finance and accounting in the South East Asian setting. Journal of Islamic and South East Asian Finance and Accounting published article in English and Indonesia. Islamic finance: Fundamentals, trends and opportunities in Islamic Finance: Islamic banking and financial markets; Risk management; Corporate finance; Investment strategy; Islamic social finance; Financial planning; Housing finance; Legal and regulatory issues: Islamic accounting: Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations, Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit review and corporate governance, Controls and risks in Islamic organizations, Financial and non-financial performance measurement and disclosure of Islamic business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
 1   2 
Is Bank Interest Ribâ? A Content Analysis Murniati Mukhlisin
Journal of Islamic and South East Asian Finance and Accounting Vol. 1 No. 01 (2023)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.1.01.1-13.2023

Abstract

This research aims at analyzing the interpretation of ribâ in the current Islamic banking practices to find an answer if bank interest is ribâ. The methodology of this research is qualititative research that employs content analysis approach. The finding shows that there are three distinct groups emerging. The first group contends that bank interest constitutes ribâ, the second group asserts that it does not, and the third group attempts to navigate between the two banking systems. Given the ever-changing nature of time, place, and era, this study concludes that it is crucial for individuals to comprehend and implement Islamic contracts in their economic endeavors. This responsibility falls on academics, who should provide a simplified explanation of the language used in Islamic contracts, as the aforementioned language demands interpretative skills for comprehension. The public is guided by a fatwa from the MUI stating that bank interest is considered haram. Meanwhile, academics are urged to continually explore debates from diverse sources, including the perspectives of past scholars. According to the fiqh maxim, Al-Muhāfazah 'ala al-qadīm al-şālih wa al-Akhzu bil al-jadid al-aşlah it is recommended for all to uphold beneficial old traditions while embracing modern practices that align with Islamic values. This study is expected to make a contribution in terms of policy recommendation in affirming the ribâ understanding and Islamic banking practices in different jurisdictions.
The Relationship Between Gender Diversity and Quality of Greenhouse Gas Emission Disclosure in Indonesian Islamic Bank Dian Yuni Anggraeni
Journal of Islamic and South East Asian Finance and Accounting Vol. 1 No. 01 (2023)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.1.01.14-27.2023

Abstract

This study aims to examine how gender diversity in Sharia Supervisory Board (SSB) affect the quality of greenhouse gas (GHG) emissions disclosure. The sample of this study consists of 64 observations (14 Islamic banks in Indonesia) during 2015-2018. The analysis of this study is using regression analysis with unbalanced panel data. It was found that gender diversity in SSB has no significant effect on quality of GHG emissions disclosure in Indonesian Islamic banks. It is probably due to the women’s representation in SSB is low. It indicates that Indonesia still faces a large gap in the percentage of women serving on boards and in leadership positions compared to men. The result is also likely to occur because SSB is still focused on its duties and responsibilities in the operational activities of Islamic banks, for example regarding the approval of new products, overseeing whether the contract is under the sharia principles, and reviewing Islamic bank financial statements.
Assessing Different Ways of Calculating Income Zakat by Zakat Institution in Indonesia Amal Aulia
Journal of Islamic and South East Asian Finance and Accounting Vol. 1 No. 01 (2023)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.1.01.28-42.2023

Abstract

This research aims to analyze the different methods for calculating income zakat in Indonesia, examine the causes and impacts, and find the most applicable method based on the Al-Quran and hadith. This study uses a qualitative approach. The population in this study includes all zakat institutions in Indonesia. This study uses 33 zakat institutions. Research data were collected from the internet (i.e., the websites of zakat institutions in Indonesia). The data analysis compares the methods and procedures for calculating zakat based on income applied by different zakat institutions. Based on the results of the study, Indonesia's 33 zakat institutions only 23 institutions that collect and distribute zakat on income, this is because there are differences in Islamic scholars' opinions on calculating zakat on income provisions. The differences are mainly based on the type of nisab used, basic needs, and debt-free status, but not the zakat rate.
Implementasi PSAK 109 Tentang Akuntansi Zakat dan Sedekah/Infak Studi Kasus pada Badan Amil Zakat Nasional di Tanah Datar, Sijunjung dan Sawahlunto Rahmat Lailatul Qodri
Journal of Islamic and South East Asian Finance and Accounting Vol. 1 No. 01 (2023)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.1.01.43-53.2023

Abstract

The application of PSAK 109 concerning the accounting of zakat and alms / infaq in entities whose main operation is to collect and distribute zakat is very important. With the application of PSAK 109, it is hoped that the public's trust in the existing zakat management organization will increase, so that people prefer to distribute their zakat to zakat management organizations rather than issuing it personally directly to zakat recipients. The potential for zakat in Indonesia is very large, but it is not the same as the zakat collected by OPZ. This study aims to determine how the accounting treatment at BAZNAS Tanah Datar Regency, Sijunjung Regency, Sawahlunto City, and what the implications of the application of PSAK 109 on the performance of the collection and distribution of the three BAZNAS. This research belongs to the type of qualitative research, especially case studies. This research involved 3 cases, namely BAZNAS Tanah Datar, BAZNAS Sijunjung, and BAZNAS Sawahlunto. The results of this study show that the three BAZNAS still have not implemented PSAK 109 as a whole, and for BAZNAS Sijunjung, the application of PSAK 109 is still far from the accounting treatment according to PSAK 109
Pengukuran Literasi Zakat di Kecamatan Lima Kaum Kabupaten Tanah Datar Laily Hidayati; Syukri Iska
Journal of Islamic and South East Asian Finance and Accounting Vol. 1 No. 01 (2023)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.1.01.54-66.2023

Abstract

This study aims to measure Zakat Literacy Index of a Muslim community using a measurement technique developed by the Indonesian National Zakat Board. This was a cross-sectional study at Sub District Lima Kaum, Tanah Datar – West Sumatera Province. This research used survey questionnaires to collect data involving 200 respondents (93 muzakki who paid zakat directly to recipients and 107 muzakki who paid zakat through institutions). The results showed that the Zakat Literacy Index at Sub-District Lima Kaum was categorized as „low‟ (score = 42.19). Score achieved for basic knowledge of zakat was 31.57 whereas for advanced knowledge was much lower (10.63). This result can be an input for stakeholders on how to improve zakat literacy of the Muslim community.
Muzakki’ Preferences and Relevant Factors in Padang Yuskar
Journal of Islamic and South East Asian Finance and Accounting Vol. 1 No. 01 (2023)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.1.01.67-77.2023

Abstract

This paper explores muzakki’ preferences in Padang and describes the existing conditions of some relevant factors that need to be considered (i.e. religiosity and zakat awareness of zakat payers; trust on zakat institutions and perception on governance of zakat institutions). This research was exploratory and descriptive in nature. Data was collected through an online survey involved 123 respondents in 11 sub-districts in Padang during the period of September – October 2020. The findings of the study show that muzakki in Padang have a considerably high religiosity and zakat awareness. The trust to zakat institution, however was only moderate which related to considerably low perception on governance of zakat institutions in Padang. High education and high zakat awareness did not necessarily lead to complete compliance to the recommended zakat payment method (i.e. through authorized zakat institutions). In fact, Muzakki in Padang still used both channels: zakat institutions and direct payment to individual recipients. The findings of this study suggested that more need to be done by zakat institutions to improve governance quality, to socialize their existence and programs to wider groups of society. The research also indicates that preference of zakat payers to pay zakat through online method increases since the Covid-19 pandemic.
Measuring Zakat Literacy Index : The First Step of Poverty Reduction Efforts Vima Tista Putriana; Ghina Armya Ginting; Silvy Astari; Yurniwati
Journal of Islamic and South East Asian Finance and Accounting Vol. 2 No. 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.2.1.1-8.2024

Abstract

No poverty is one of the Sustainable Development Goals (SDGs) agenda to be achieved by 2030. One of instruments that can be used to solve the poverty in Muslims Communities is zakat. Zakah is an Islamic social and financial tool to help the zakah recipients. This research aims to measure literacy of a Muslim society concerning zakat. The zakat literacy was measured using a technique developed by the Indonesian National Zakat Board in 2019. By applying convenience sampling technique, 115 respondents participated in the survey. Respondents originated from Padang filled up the questionnaires by using social media (Whatsapp groups). Data were analysed using statistical analysis tools. The Zakat Literacy Index (ZLI) was categorized as ‘medium’ level. Concerning the timing of paying zakat, Muslims in Padang preferred to pay zakat during the holy month of Ramadhan. Giving the zakat directly to the individual recipients was preferred than channeling it through formal zakat institutions. When distributing zakat through zakat institutions, accessibility was the most important consideration. The main source of knowledge about zakat was lectures delivered by the Islamic scholars. The finding of this study contributed to the first attempts of building of baseline data of Zakat Literacy Index in Indonesia at the city level. The information revealed from this study can be used by local zakat institutions to plan strategies on how to increase the awareness of public on zakat which at the same time zakat payment will increase. The result of this study also provides baseline for future study.
Implementasi Akad Murbahah pada Koperasi Syariah : Studi Kasus Koperasi Pegawai Negri Syariah RSUD Prof. Dr. MA Hanafiah SM. Batusangkar Fauza Dwi Zetria
Journal of Islamic and South East Asian Finance and Accounting Vol. 2 No. 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.2.1.45-53.2024

Abstract

This paper describes the implementation of murabaha contract at the IFI under studied (Koperasi Pegawai Negeri Syariah RSUD Prof. Dr. MA Hanafiah SM Batusangkar). This research is qualitative in nature. Data was collected through in-depth interviews with key informants and observations. The finding of this study indicated that the implementation of murabaha contarct at the IFI under studied still contained deviations from the ideal concept: murabaha and wakala contracts, in fact, had been done parallel and the goods were not available at the time of the contract signed and the proof of trasactions with the third parties were not available. This means that the status of the goods sold were not clear. The implementation therefore had not fully followed the guidance or Fatwa issued by DSN MUI No.04/DSN-MUI/IV/2000 on murabahah.
Perbandingan Akad-Akad yang digunakan Perbankan Syariah di Malaysia dan Indonesia Fitri Hidayati J.
Journal of Islamic and South East Asian Finance and Accounting Vol. 2 No. 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.2.1.38-44.2024

Abstract

Differences in ulama views have implications for the use of Islamic banking contracts in Malaysia and Indonesia. The purpose of this article is to discuss the contracts used in Islamic banking in Malaysia and Indonesia. The method used in this article is a literature review, digging deeply from existing literacy sources. Comparison of contracts on Islamic banking products in Malaysia and Indonesia can be seen in Islamic banking products including, funding in Malaysia and Indonesia both use Wadiah and Mudharabah contracts. Financing in Malaysia uses Murabahah, Ba'I Bithaman Ajil (BBA), Ijarah, Ijarah Thumma, and Bai contracts, while in Indonesia it uses Murabahah, Mudharabah, Musyarakah, Mudharabah wal Murabahah, Salam, Istishna, Ijarah Muntahiy Bittamlik (IMBT), Qardh, Rahn, and Hawalah contracts. In banking services Malaysia uses Qardh Hasan, BBA, Bai'al-Inah, and Ujr contracts, while Indonesia uses Ujr, Sarf, Kafalah, Wakalah, and Mudharabah Muqayyadah contracts. While Islamic financial instruments in Malaysia use Baial-Inah, BBA, Murabahah, Mudharabah, and Ujr contracts, while Indonesia uses Wadiah and Mudharabah contracts. Finally, there are variable rate banking products that use Ijarah, Kafalah, Wakalah, Bai alInah, Bai'al-Dayn, Istishna contracts but in Indonesia there are no banking products.
Persepsi Mahasiswa Akuntansi Tingkat Sarjana Terkait Audit Syariah (Studi Kasus Universitas Andalas) Metria Susanti
Journal of Islamic and South East Asian Finance and Accounting Vol. 2 No. 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.2.1.28-37.2024

Abstract

This research aims to describe perception of undergraduate accounting students regarding sharia audit in West Sumatera. This research used a qualitative approach. The data wrere collected using survey questionnaires distributed to over 100 accounting students at Universitas Andalas. The results of this research indicated that the undergraduate accounting students at Andalas University have a fairly high level of awareness and knowledge about sharia audit. However, they do not understand further regarding the differences between sharia audits and conventional audits. The result of this research may be useful for those in charge of curriculum design.

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