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All Journal Akuisisi : Jurnal Akuntansi Journal of Economics Research and Social Sciences
Herman Felani
Universitas Muhammadiyah Purwokerto
Economics, Econometrics & Finance

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PENERAPAN PRAKTEK DAN TEORI AKUNTANSI SYARIAH BERDASARKAN PRINSIP SYARIAH Bima Cinintya Pratama; Inta Gina Setiawiani; Siti Fatimah; Herman Felani
Akuisisi: Jurnal Akuntansi Vol 13, No 2 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i2.181

Abstract

Akuntansi syari’ah mulai mendapatkan perhatian, baik dari para praktisi di bidang akuntansi maupun dari para cendekia ataupun akademisi. Paper ini bertujuan untuk mengkontraskan antara perbedaan prinsip-prinsip yang diterapkan pada akuntansi konvensional dengan akuntansi syari’ah. Paper ini dilakukan dengan pendekatan telaah literatur. Data-data dan informasi yang dituangkan dalam tulisan ini diperoleh dari sumber-sumber seperti jurnal ilmiah, peraturan-peraturan, dan internet. Metode yang digunakan adalah deskriptif, yaitu menggambarkan suatu kondisi pelaksanaan prinsip-prinsip yang dianut oleh akuntansi konvensional dan akuntansi syari’ah. Hasil temuan menunjukkan bahwa akuntansi syariah sebenarnya, dalam berbagai hal, lebih baik untuk dijadikan dasar dalam menerapkan proses akuntansi dan pencatatan keuangan dalam perusahaan.
The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia Herman Felani; Sri Wahyuni; Bima Cinintya Pratama
Journal of Economics Research and Social Sciences Vol 4, No 2: August 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jerss.v4i2.8389

Abstract

This research aims to find empirical effect evidence of Islamicity Performance Index on the financial performance of sharia commercial banks in Indonesia. The index of Islamicity Performance Index used in this research was the profit-sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, Islamic investment vs non-Islamic investment. This research used a quantitative approach and used secondary data in the form of sharia commercial bank financial statements for the periode of 2010-2018. The sampling technique in this research used purposive sampling and obtained 13 samples of sharia commercial banks with 117 observational data.  The analytical method used in this research is multiple linear regression. Based on the result of this research, it can be concluded that zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic investment vs non-Islamic investment do not affect financial performance. While the profit-sharing ratio, Islamic income vs non-Islamic income have negative effects on financial performance
Co-Authors Inta Gina Setiawiani Pratama, Bima Cinintya Siti Fatimah Sri Wahyuni