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Frank Aligarh
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UIN Raden Mas Said Surakarta, Central Java, Indonesia, Jl. Pandawa, Dusun IV, Pucangan, Kartasura, Sukoharjo, Central Java Province, Postal Code 57168.
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JIFA (Journal of Islamic Finance and Accounting)
Published by Universitas Islam Negeri Raden Mas Said Surakarta
ISSN : 26151774     EISSN : 26151782     DOI : https://doi.org/10.22515/jifa
Core Subject : Economy,
Economics, Econometrics & Finance
JIFA (Journal of Islamic Finance and Accounting) openly welcomes scholars, academicians, researchers, policyholders, lecturers, and practitioners to submit their high-quality research articles that correspond to the focus and scopes. This journal concerns on two primary areas, Islamic Finance and Accounting. The topic of Islamic finance limits its discussion on financial matters such as sharia capital market, sharia banking, financial technology, Islamic philanthropy (Zakat, Waqf, Sadaqah, etc.) and behavioral finance. The theme of accounting directs the discourses about development of accounting concepts, Islamic accounting, behavioural accounting, auditing, taxation, accounting information system, and public sector accounting. Papers on accounting issues relating to developing in other fields such as finance, small-medium enterprises, and government operations are also welcome. By promoting the current issues of these areas, JIFA represents an excellent forum for highlighting the profile of Islamic finance and accounting research on both national and international levels.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol. 6 No. 2 (2023)" : 6 Documents clear
Accounting of Tumbilotohe: An Islamic Ethnomethodology Study Thalib, Mohamad Anwar
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.7481

Abstract

This study aims to construct accounting practices in the implementation of tumbilotohe culture. This study uses a spiritual paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. There were four informants in this study. The four informants were selected using a purposive sampling technique. The results of the study found that the capital for the implementation of tumbilotohe comes from natural resources that can be obtained and used free of charge by residents, donations by residents obtained through granting requests for financial assistance in the form of proposals and initiatives from residents. The practice of capital accounting is conditional on the value of sustenance from the Creator and help each other. These values are contained in the lumadu value "dilla o'onto, bo wolu-woluwo" which means invisible but there. This phrase teaches in life not only to chase what is seen but also to look for something that is not visible but exists. The next value is huyula. The results of this study contribute to the concept of accounting practice in the implementation of the tumbilotohe culture, which not only consists of materials but also requirements with local cultural values and religiosity.
Factors influencing the disclosure of carbon emissions in indonesia Mela, Nanda Fito; Putra, Adhitya Agri; Abdurrahman, Rezi
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.7672

Abstract

As global attention on environmental sustainability intensifies, understanding the factors influencing corporate transparency in carbon emissions has become increasingly urgent. This analysis aimed to discover whether or not differences in business characteristics such as size, leverage, institutional ownership, foreign ownership, CEO narcissism, CEO tenure, family ownership, and gender parity on the board of directors were associated with changes in emissions. The population of companies involved in agriculture and mining listed on the Indonesia Stock Exchange from 2018 to 2020 makes up the study's population. We selected 177 firms for this study to participate in our sample. Multiple linear regressions were used as a method of analysis. This research found that the size and leverage of a firm are significant determinants of the amount of data accessible about that company's carbon impact. Disclosure of carbon emissions is unaffected by institutional ownership, foreign ownership, CEO narcissism, family ownership, or the presence of women on boards of directors. These findings suggest that policymakers and corporate stakeholders should focus on size and leverage as key factors for improving carbon disclosure practices, while other business characteristics may require additional scrutiny.
Environmental disclosure and public ownership: Further evidence Sururi, Rais Ahmad; Ismail, Mutia
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.7698

Abstract

Due to the considerable influence that company operations have on the environment, there is a growing demand for firms to provide transparent information about their environmental impact. The purpose of this study is to determine the effect of profitability, company size, leverage and public ownership on environmental disclosure in basic industrial and chemical sector manufacturing companies listed on the IDX for the 2018-2021 period. The study had a population of 69 companies. The sampling technique used is purposive sampling so that 20 companies are obtained to be studied. The type of data used is secondary data and the data analysis techniques used are multiple linear regression test. The results indicate that public ownership has a positive influence on environmental disclosure. Meanwhile, profitability, size, and leverage do not exhibit any significant impact on environmental disclosure. This research contributes to the environmental disclosure literature by emphasizing the necessity of considering public ownership asa crucial factor.
Implementation of task continuity management in banking service activities and treasury operations for smooth payment system Nugraha, Taufan Anggara; Djakman, Chaerul D.
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.7728

Abstract

The increasing complexity and unpredictability of future business environments, including threats such as terrorism, natural disasters, and pandemics like COVID-19, necessitates robust business continuity management (BCM) to ensure the uninterrupted functioning of critical operations. This study aims to evaluate the effectiveness of Bank XYZ's Business Continuity Management, particularly focusing on its Task Continuity Management (TCM) within banking services and treasury operations. Using a case study approach, data were collected through interviews, document analysis, and observations at Bank XYZ, and evaluated against the ISO 22301:2019 standard for “Security and Resilience - Business Continuity Management Systems – Requirements.” The findings indicate that Bank XYZ's BCM generally aligns with ISO 22301:2019, covering aspects such as organizational context, leadership, planning, and continuous improvement. However, the evaluation also identified areas for enhancement, including broader risk assessment, improved communication, better competency development programs, and more comprehensive testing and monitoring methods. The study concludes with recommendations for industry, education, and public sectors to improve BCM practices by focusing on risk assessment, communication, competency development, and effective evaluation methods.
Risk culture evaluation: A case study of Islamic Bank XYZ Meloza, Kausar; Chaerul Djusman Djakman
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.8324

Abstract

In response to the 2007–2009 financial crisis and various instances of risk management failures impacting financial institutions, regulators and companies have become increasingly aware of the critical role that risk culture plays in enhancing the effectiveness of risk management within financial organizations. Recently, Bank XYZ has experienced a significant rise in losses due to operational incidents closely linked to aspects of its risk culture. This study utilizes the Financial Stability Board’s (FSB) Sound Risk Culture Indicators framework to assess the strength of the risk culture at Bank XYZ. Data was collected through questionnaires completed by 44 respondents, interviews with two senior leaders, and a review of relevant documents. The findings reveal that, overall, Bank XYZ demonstrates strong risk culture indicators, though there are areas for improvement, including: the articulation of leadership’s risk culture aspirations, the establishment of clear reporting channels for products and practices, the processing of significant past incidents as lessons learned, the systematic evaluation of risk culture aspects, and the strengthening of the control function's roles and authority in business decision-making. This study provides valuable insights into the resilience of an Islamic bank’s risk culture in Indonesia, using the FSB’s Sound Risk Culture Indicators.
Determinants of wadiah bonus in sharia banks: Evidence from Indonesia Sitorus, Eva Afrilisa; Santri Yanti, Nur; Inayah, Nurul
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.9195

Abstract

Research on wadiah bonuses within the context of Sharia banks remains an engaging issue in Islamic countries. This research aims to examine the impact of wadiah savings deposits, profit-sharing income, murabahah income, and Ijarah rental income on the distribution of wadiah bonuses to customers in Sharia banks. Employing a quantitative approach, this study utilizes secondary data from the monthly financial reports of PT Bank Syariah Indonesia covering the period from 2020 to 2023. The analysis is conducted using multiple linear regression. The findings reveal that wadiah savings funds do not significantly affect wadiah bonuses, indicating that changes in wadiah savings amounts do not impact the distribution of these bonuses. Profit-sharing income, however, has a significant effect on wadiah bonuses, suggesting that fluctuations in Wadiah bonuses are influenced by profit-sharing income. In contrast, Murabahah income does not significantly affect wadiah bonuses, indicating that changes in Murabahah income do not impact the distribution of these bonuses. On the other hand, Ijarah income has a significant effect on wadiah bonuses, demonstrating that variations in Ijarah income influence the distribution of wadiah bonuses.

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