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All Journal AKUNTABILITAS Tauhidinomics Jurnal Bimas Islam Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Rini Rini
UIN Syarif Hidayatullah Jakarta
Religion Economics, Econometrics & Finance Social Sciences

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FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Sella Rachmawati; Rini Rini; Yessi Fitri
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v9i1.3589

Abstract

This study aims to examine the factors that affect the timeliness of financial reporting of local government in Indonesia. These factors are divided into two major lines: factors relating to local government and politics, also the content of financial statements and managerial competence factor. Factors associated with local government and politics proxied by local independence, regional location and the election of regional heads back. Factors associated with the content of financial statements and managerial competence proxied by position and financial performance areas, audit opinion and audit findings.Samples of this study used the whole autonomous region which issued local government financial reports and audited by the Audit Board of the Republic of Indonesia as much as 524 of the total 542 local governments. They were obtained from the Audit Board of the Republic of Indonesia. Testing the hypothesis in this study used binary logistic regression. Results of this research reveals that local government and political factors that proxied by self-reliance, the regional location statistically affect the timeliness of financial reporting area in fiscal year 2013. Based on the results of logistic regression (logistic regression) showed that the factor content of the financial statements and managerial competence of government area proxied by the audit opinion and auditor's findings are statistically affect the timeliness of financial reporting area in fiscal year 2013.DOI: 10.15408/akt.v9i1.3589
THE EFFECT OF AUDIT COMMUNITTE ROLE AND INTERNAL CONTROL EFFECTIVENESS AT ISLAMIC BANK INDONESIA Rini Rini; Yessi Fitri
Tauhidinomics: Journal of Islamic Banking and Economics Vol 1, No 1 (2015)
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/thd.v1i1.3326

Abstract

This research examines the effect of audit committee role and internal auditor role on internal control effectiveness. The data is provided from many Islamic banks in Indonesia that was taken by questionnaire from 72 respondents. Questionnaire is consisted of 27 questions. Research instrument contains 9 questions about audit committee role, 8 questions about internal auditor role, and 10 questions on internal control effectiveness. Data analysis used multiple regressions. The result of this research showed that audit committee role and internal auditor role influenced internal control effectiveness simultaneously. Partially, audit committee not significant, but internal auditor influenced internal control effectiveness.
Pengaruh Penerapan Peran Komite Audit, Peran Dewan Pengawas Syariah dan Efektivitas Pengendalian Intern atas Pelaporan Keuangan terhadap Kualitas Pelaporan Keuangan Rini Rini
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.v2i2.49

Abstract

This study examines the effect of audit committee role, shari’a supervisory board role,and internal control over financial reporting effectiveness, on financial reporting quality.The data is taken by questionnaire from 173 employees (group head, division head, andinternal auditor), audit committee members, and shari’a supervisory board members of33 Islamic banking in Indonesian. Research results that used path analysis, show that apositive correlation exists between audit committee role, shari’a supervisory board role,and internal control over financial reporting effectiveness. There is strongest relationshipbetween shari’a supervisory board role with internal control over financial reportingeffectiveness. Furthermore, audit committee role, shari’a supervisory board role, andinternal control over financial reporting effectiveness influence financial reporting quality simultaneously. Partially audit committee role, and internal control over financialreporting effectiveness influence financial reporting quality, but statistically shari’a supervisory board role was not significant.
Peran Audit Syariah dalam Meningkatkan Akuntabilitas pada Organisasi Pengelola Zakat : The Role of Sharia Audit in Increasing Accountability in Zakat Management Organizations Umiyati Umiyati; muhibudin muhibudin; Habibullah Habibullah; Rini Rini
Jurnal Bimas Islam Vol. 16 No. 2 (2023): Jurnal Bimas Islam
Publisher : Direktorat Jenderal Bimbingan Masyarakat Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37302/jbi.v16i2.1076

Abstract

Sharia audit is one way to maintain and ensure the integrity of zakat management financial institutions in carrying out sharia principles. Sharia audit can provide assurance to stakeholders and is urgently needed to respond to developments in the Islamic finance industry. The purpose of this research is to describe the role of Islamic audit in increasing accountability in Zakat Management Organizations. This study uses a qualitative method with a descriptive approach. The validity of the data is done by technical triangulation. The results of the study show that based on the Regulation of the Minister of Religion (PMA) Number 606 of 2020, Sharia Audit must be carried out in a comprehensive, accurate, transparent and accountable manner, therefore there is a need for Sharia Audit guidelines for reports on the Implementation of the Management of Zakat, Infaq, Charity and Religious Social other. Broadly speaking, there are many weaknesses in terms of governance, dual control, transparency & administration in the management of Zakat Management Organizations, so that optimization of the implementation of sharia audits by the Ministry of Religion can be expanded to cover Zakat Management Organizations audited in order to increase the accountability of Zakat Management Organizations. Keywords: Sharia Audit, Accountability, Zakat Management Organization
Co-Authors Habibullah Habibullah muhibudin muhibudin Sella Rachmawati Umiyati UMIYATI Yessi Fitri