Articles
<![CDATA[The Value-Added of Internal Audit Function in Government of Indonesia ]]>
<![CDATA[Elychia Roly Putri]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.3656
<![CDATA[The purpose of this study is to evaluate the value-added of the internal audit provided by Inspektorat Jenderal to Direktorat Jenderal X. The motivation of the research is due to research on the value-added is still needed, especially in the Indonesian government sector. Data collection techniques were carried out through questionnaires, interviews, and documents relevant to the research. The data analysis was carried out by referring to the conceptual framework to measure the value-added of internal audit. The results of this study indicate that the internal audit activities of Inspektorat Jenderal have contributed to providing value-added for Direktorat Jenderal X. The creation of value-added provided by Inspektorat Jenderal is influenced by the evaluation of the effectiveness of Governance, Risk Management, and Internal Control (GRC) at Direktorat Jenderal X and the effectiveness of internal audit activities.]]>
<![CDATA[PENGARUH AKUNTANSI NILAI WAJAR TERHADAP MANAJEMEN LABA: PERAN MODERASI STATUS PERUSAHAAN DALAM INDEKS SAHAM SYARIAH INDONESIA ]]>
<![CDATA[Maisya Pratiwi]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 2 No 2: Desember 2017 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v2i2.15637
<![CDATA[ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh nilai wajar (fair value) terhadap manajemen laba. Selain itu, penelitian juga bertujuan untuk mengetahui status perusahaan dalam Indeks Saham Syariah Indonesia (ISSI) dalam memoderasi pengaruh nilai wajar terhadap manajemen laba. Peneliti menguji perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia sebanyak 192 perusahaan selama tahun 2012-2016. Metode analisis data yang digunakan adalah model regresi random effect. Hasil penelitian menunjukkan bahwa nilai wajar tidak berpengaruh signifikan terhadap manajemen laba. Namun ketika nilai wajar dibagi berdasarkan hierarkinya, hasil penelitian menyatakan bahwa hanya nilai wajar 2 dan 3 memiliki pengaruh signifikan terhadap manajemen laba. Selain itu, hasil penelitian menyatakan bahwa perusahaan yang terdaftar dalam Indeks Saham Syariah Indonesia dapat mengurangi pengaruh nilai wajar terhadap manajemen laba, terutama pengaruh nilai wajar hierarki 2 dan 3 terhadap manajemen laba dibandingkan dengan nilai wajar hierarki 1. Kata kunci: Nilai Wajar; Manajemen Laba; Saham Syariah ABSTRACT This study aimed to examine the effect of fair value accounting on earnings management. The study also aimed to determine the companies’ status in Indonesia Sharia Stock Index (ISSI) in moderating the effect of fair value on earnings management. We analysis 192 the non-financial sector companies listed on the Indonesia Stock Exchange from the years of 2012-2016. The result shows that fair value has no significant effect on earnings management. But, when fair value is divided based on fair value hierarchies, the result shows that only hierarchy 2 and 3 fair value has significant effect on earning management. In addition, the other result shows that the companies listed in the Indonesia Sharia Stock Index (ISSI) reduce the positive effect of fair value on earnings management, especially the effect of hierarchy 2 and 3 fair value on earnings management. Keywords: Fair Value; Earning Management; Sharia Stock]]>
<![CDATA[The Characteristics of Responses to Smart City Device Usage, Maqasid Shariah (The Objective of Shariah) Perspective: The Case of Kota Depok, West Java, Indonesia ]]>
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ IQTISHADIA Vol 12, No 1 (2019): IQTISHADIA ]]>
Publisher : <![CDATA[Ekonomi Syariah IAIN Kudus ]]>
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DOI: 10.21043/iqtishadia.v12i1.4571
<![CDATA[The research aims to analyze the characteristics of smart city device usage from maqasid shariah perspective. The smart city device was developed to support users to fulfill their needs which actually relates to maqasid shariah. Therefore, the higher rate of smart city device usage will increase the quality of life. This includes such factors that make people use this device. This research employs the quantitative method based on the questionnaires distributed to the people of Kota Depok, Indonesia. This device is supposed to increase the activity level of smart city. In fact, only few people use smart city device for their needs and purposes. The benefit of the device is a significant factor to use the smart city device. In addition, not all maqasid shariah aspects covered in the smart city device of Kota Depok.]]>
<![CDATA[Implikasi Proksi Aset, Profitabilitas dan Jenis Industri pada Islamic Social Reporting (ISR) ]]>
<![CDATA[Debby Faras Ayu]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ AL-MUZARA'AH Vol. 1 No. 1 (2013): AL-MUZARA'AH (June 2013) ]]>
Publisher : <![CDATA[Department of Islamic Economics, IPB University ]]>
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DOI: 10.29244/jam.1.1.39-55
<![CDATA[Jakarta Islamic Index (JII) is a reference for investors to place their fund in Indonesia Stock Exchange which is in line with Islamic teaching. It has a specific requirements (screening process) which must be passed by one stock to be included in JII. Nevertheless, the screening process of JII composition is seen to have limitations because the process is merely based on the quantitative and qualitative criteria. Therefore, this research explores and analyzes the deeper aspects (Othman, et al., 2009) which is called as Islamic Social Reporting (ISR). ISR analyzes the compliance to Islamic teaching application from the company perspective. The research period is from the year of 2006 until 2008, while the research sample is taken from companies listed in the JII. This research adopts full interaction model to determine significant factors of ISR. Previous research did not apply the interaction model theory, i.e. the Difference in Difference (DiD) theory1. It can show meaningful existence of dummy variable with other proxies. The proxies used in this study are industry type, company size, and profitability. The results show that there are no differences among the industry type, while the company size affects the ISR.]]>
<![CDATA[PRAKTIK DAN KARAKTERISTIK GADAI SYARIAH DI INDONESIA ]]>
<![CDATA[Naida Nur Alfisyahri]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Share: Jurnal Ekonomi dan Keuangan Islam Vol 1, No 2 (2012) ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry ]]>
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DOI: 10.22373/share.v1i2.721
<![CDATA[The practice of pawn has grown so fast in Indonesia until the last 2010 as society needed fund easily to meet their basic need such as for school fee and debt payment. This inspired some Islamic banks and pawn shops to participate in providing this service. In fact, some Islamic banks were interested in offering this service and one pawn shop which spin off their unit to Islamic one to provide this service. Thus, this research was conducted to analyze Islamic pawn (rahn) practices in Indonesia. It focuses in the practice and characteristics of pawn service on Islamic bank and pawn shop. In addition, characteristics of interested clients would be an interesting issue that is needed to be explored further. The result may indicate that Islamic banks still less efficient due to insufficient funds and pawn shop has inherent expertise in this area. In addition, precautionary motive may dominant from client’s perspective and shariah compliances are main factors why they chose rahn. =========================================== Sampai akhir 2010, praktik Gadai di Indonesia tumbuh sangat cepat seiring dengan meningkatnya kebutuhan masyarakat akan dana cepat untuk memenuhi kebutuhan dasar mereka. Faktor ini menginspirasi beberapa bank syariah dan lembaga pegadaian untuk membuka layanan jasa gadai di tempat mereka. Faktanya, ada beberapa bank syariah yang tertarik untuk membuka layanan jasa dengan berbasis syariah dan malah sebuah perusahaan penggadaian melakukan spin off terhadap unit usaha mereka untuk melakukan pelayanan yang berbasis syariah. Penelitian ini bertujuan untuk menganalisis praktik gadai syariah di Indonesia. Fokus kajian ini terletak pada praktik dan karakteristik dari pelayanan gadai pada perbankan syariah dan Pegadaian Syariah. Selain itu, karakteristik nasabah juga menjadi isu penting untuk dikaji. Hasil kajian ini mengindikasikan bahwa praktik gadai di perbankan syariah masih kurang efisien dibandingkan dengan praktik di Pegadaian Syariah akibat terbatasnya jumlah dana yang tersedia, dan minimnya pengalaman mereka bermain dalam sektor ini. Dari perspektif nasabah, motif keamanan dan kesesuaiannya dengan ketentuan syariah masih menjadi faktor dominan dalam pemilihan gadai syariah.]]>
<![CDATA[KARAKTERISTIK BANK LIKUIDASI DAN RESTRUKTURISASI DI INDONESIA ]]>
<![CDATA[Siswantoro, Dodik]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 1, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[Monetary crisis, which leads to unstable economic condition, has caused a number of banks being liquidated. This research is conducted by using major accounting ratios in order to identify the characteristics of liquidated and restructured banks, of which are listed in Jakarta Stock Exchange. The growth of bank industry was highly related with Paket Oktober 1988. This condition is marked by increasing number of banks, from 40 companies in 1988 to 240 companies in 1994. This research is conducted based on a three period financial information, commencing 1994 to 1996. Proven hypothesis concludes that the number of restructured banks is greater than of liquidated banks. On the other hand, the hypothesis related to leverage and gain has failed to be proven. However, the big sample that can be analyzed through boxplot may be the caused to this result.]]>
<![CDATA[THE OBSTACLE FACTORS OF MUSHARAKAH AND MUDHARABAH APPLICATION IN PAKISTAN ]]>
<![CDATA[Khan, Muhammad Arsalan]]>;
<![CDATA[Siswantoro, Dodik]]>;
<![CDATA[Rahman, Abid Ur]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 17, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[Islamic Banking is based on the Islamic financial system. It is a banking system whose fundamental rules and regulations are established on Shariah laws i.e., Islamic jurisprudence originated from the Quran and Sunnah of the Prophet Muhammad peace be upon him. Its functions must comply with Shariah rules and must not violate any Shariah principle. The Islamic finance system is based on Profit-loss sharing financing namely, Musharakah and Mudharabah but there are numerous issues and challenges faced by Islamic bank during the implementation of Musharakah and Mudharabah financing contracts. The various paper has been revealed some of the internal and external factors in this context, but the study is still unexplored in Pakistan. This paper aims to highlight those obstacles factors that affect the application of Musharakah and Mudharabah financing by Islamic Banks in Pakistan. This paper is based on the critical analysis of the related literature on the concepts of Profit-loss sharing based financing by Islamic Banks. The finding suggests 4 (four) main factors which hinder the application of Musharakah and Mudharabah by Islamic bank in Pakistan namely high risk, lack of awareness, Regulatory constraint and Low rate of return. Finally, this paper concludes by making recommendations that may be adopted by Islamic banks and regulators to facilitate the promotion of Musharakah and Mudharabah Financing.]]>
<![CDATA[Anti Fraud Strategy Evaluation in Bank XYZ ]]>
<![CDATA[Andri Satria Himawan]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 9 No 6 (2023): Jurnal Ilmiah Wahana Pendidikan ]]>
Publisher : <![CDATA[Peneliti.net ]]>
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DOI: 10.5281/zenodo.7769801
<![CDATA[Fraud that occurred in Indonesia in 2019 reached a total of 239 cases with a total loss of IDR873.43 billion, in which the average loss per case was IDR7.24 billion. Bank as a company engaged in the financial services sector has a high risk of fraud and need an adequate internal controls to manage fraud risk. Regulation No. 39/POJK.03/2019 concerning the implementation of an anti-fraud strategy at commercial banks which contains 4 pillars in controlling fraud risk. Fraud incidents at Bank XYZ over the last 5 years tend to increase and potentially have a negative impact on its reputation and operational activities. Due to these incidents, this research will focus on evaluating the implementation of anti-fraud strategies as well as in-depth evaluating effectiveness of the implementation that have not been maximized. This research conducted in qualitative methods and took a case study approach with data collection methods through both document studies and interviews, whilst the analysis adopted criteria according to applicable OJK regulations. The implementation of the anti-fraud strategy at Bank XYZ has met the specified criteria, nonetheless the monitoring, evaluation and follow-up pillars have not been implemented according to the criteria, so these pillars have not been effective.]]>
<![CDATA[Incentive Zakat Agency Mechanism, a Comparison between Indonesia and Malaysia ]]>
<![CDATA[Dodik Siswantoro]]>;
<![CDATA[Mohammad Soleh Nurzaman]]>;
<![CDATA[Sri Nurhayati]]>;
<![CDATA[Agus Munandar]]>;
<![CDATA[Abdul Ghafar Ismail]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 1 (2021): IJIBEC VOL. 5 NO. 1 JUNE 2021 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan ]]>
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DOI: 10.28918/ijibec.v5i1.3067
<![CDATA[The objective of the research is to compare the incentive zakat agency mechanism between Indonesia and Malaysia. In Indonesia, private institutions are permitted to collect zakat and have the agency to support zakat collection, while in Malaysia only state institution collects zakat. To enhance zakat fund collectability, they need agencies located in specific institutions. However, both countries share a similar mechanism of incentive zakat agency allocation. The method of the research is based on a qualitative study. Some respondents are questioned and interviewed on a specific topic of incentive zakat agency mechanism. The result shows that the agency mechanism in private zakat institutions in Indonesia is more flexible than Malaysia. The agency is authorized to get zakat allocation to be disbursed to surrounding zakat recipients and develop the allocation report. On the other hand, a zakat rebate can be a supporting factor for Muslims to pay zakat more in Malaysia than in Indonesia. This is the first study which compare the incentive zakat agency mechanism between Indonesia and Malaysia. Most of previous research does not investigate and compare the zakat incentive.]]>
<![CDATA[Evaluasi Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Satuan Kerja X ]]>
<![CDATA[Riszka Indriani]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1656
<![CDATA[This study was performed to evaluate the implementation of Government Internal Control System (SPIP) at Government Institution X and develop suggestions for internal control flaws. The results of the 2020 Supreme Audit Agency (BPK) examination showed that of the 11 findings obtained, 9 were findings of deficiencies in the internal control system. This reflects that the internal control conditions in this working unit are still not optimal. Furthermore, there were repeated findings in the implementation of assistance distribution which is a national priority program. This has the potential to hamper the attainment of the national priority program objectives and hinder the equitable distribution of education in Indonesia. Government Institution X is an institution that manages many national priority programs, so it is important for this institution to improve internal control to maintain accountability and minimize findings related to aid distribution. This research is qualitative research and uses a case study strategy. Data were obtained through documentation, interviews, and observations. The results of this study show that SPIP at Government Institution X has been running well, but still needs improvement in several aspects. Strengthening is still needed in the internal control monitoring element where the evaluation results have not been fully followed up, so the improvement process is hampered.]]>
