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All Journal Al-bank: Journal of Islamic Banking and Finance Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Erina Maulidha
Sekolah Tinggi Ekonomi Islam SEBI
Religion Economics, Econometrics & Finance Social Sciences

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Apakah Dana Pihak Ketiga dan Tatakelola Yang Baik Dapat Meningkatkan Kinerja Bank Syariah Dalam Perspektif Nasabah? Munadiya Nurimani; Sepky Mardian; Erina Maulidha
Al-bank: Journal of Islamic Banking and Finance Vol 2, No 1 (2022): January - June 2022
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v2i1.5428

Abstract

This research aims to test the effect of third-party funds and good corporate governance on the performance of Islamic banks in the customer's perspective. From the customer perspective, the performance of Islamic banks is proxied by the level of profit-sharing for depositors. With the positivism paradigm, the sample data of Islamic commercial banks selected based on the availability of governance reports is processed using regression panel data. Fixed effect model is a selected model that is also validated based on the classic assumption test. This research finding can explain that the better the company's governance, the better the performance of Islamic banks. The implementation of effective corporate governance can safeguard the interests of customers and shareholders. This finding further strengthens the argument for the urgency of governance in improving the performance of Islamic banks. But the large level of third-party funds cannot afford to be a control over revenue sharing increases for the investment account holder. This finding has implications that Islamic bank management must be more consistent in implementing effective corporate governance for the benefit of customers and shareholders.
Analisis Kepatuhan Pajak pada Pelaku UMKM Ditinjau dari Sistem dan Pelayanan Pajak Qori Hikmah Nur Hanafi; Muhammad Asmeldi Firman; Erina Maulidha
Jurnal Akuntansi dan Keuangan Islam Vol 10, No 2, Oktober (2022)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v10i2.356

Abstract

This study aims to analyze the knowledge and understanding in the application of the taxation system as well as the tax services provided by tax officers or the tax authorities to see the compliance of MSME taxpayers in Banyumas Regency. Observations were made based on qualitative descriptive interpretive methods with sampling techniques through interviews and questionnaires to 11 MSME actors interviewed in Banyumas Regency, using purposive sampling analysis tool. The results showed that knowledge and understanding of taxes had been widely known by the research objects of MSMEs in Banyumas Regency. So that respondents can accept well the tax system that is applied, in order to assist taxpayers in calculating and reporting the tax payable. However, there are still negative opinions according to taxpayers in the services provided by officers that are not in accordance with the taxpayers' expectations.Penelitian ini bertujuan untuk menganalisis pengetahuan dan pemahaman dalam penerapan sistem perpajakan juga meliputi pelayanan perpajakan yang diberikan oleh petugas pajak atau fiskus untuk melihat kepatuhan wajib pajak UMKM di Kabupaten Banyumas. Observasi dilakukan berdasarkan metode kualitatif deskriptif interpretif dengan teknik pengambilan sampel melalui wawancara dan kuesioner kepada 11 pelaku UMKM yang diwawancarai di Kabupaten Banyumas, dengan metode purposive sampling. Hasil penelitian menunjukan bahwa pengetahuan dan pemahaman pajak telah banyak diketahui oleh objek penelitian UMKM di Kabupaten Banyumas. Sehingga, responden dapat menerima dengan baik sistem pajak yang di terapkan, guna untuk membantu wajib pajak dalam menghitung dan melaporkan pajak terutang. Namun, masih adanya opini negatif menurut wajib pajak dalam pelayanan yang diberikan petugas yang belum sesuai dengan harapan wajib pajak.
Pengungkapan Tanggung Jawab Sosial Perbankan Syariah di Asia Tenggara Maesya’bani Maesya’bani; Sri Mulyati; Erina Maulidha
Jurnal Akuntansi dan Keuangan Islam Vol 7, No 1, April (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i1.64

Abstract

This study aims to measure the social responsibility disclosure of Islamic Bank inSoutheast Asia based on ISR index. The research method in this study is descriptivequalitative with content analysis in annual reports published on the website. Thepopulation in this study is Islamic banking in Indonesia, Malaysia and BruneiDarussalam from 2015-2017. The selected sample used a purposive samplingtechnique consisting of 20 selected Sharia Banks. The results showed overall, thepredicate level of disclosure of sharia banking social performance in Southeast Asiawas considered less informative with a score of 55.35%. Although the level ofdisclosure of social performance continues to increase every year.
Perekayasaan Akuntansi Istishna’ Pada Produk Pembiayaan Apartemen Erina Maulidha; Asrul Aminulloh
Jurnal Akuntansi dan Keuangan Islam Vol 1, No 1 (2013)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v1i1.58

Abstract

Adoption of PSAK 104 on Accounting Istishna, creating an obstacle for Islamic banks.Plus the difficulty of implementing the contract istishna itself in the banking business.PSAK related more appropriately applied to the real sector companies engaged insteadof banking services. This study aims to determine the constraints and associated engineering analysis accounting istishna ‘apartment on financial products in Islamic banks.The research method used is descriptive qualitative field research. Analysis was used tocompare the conditions obtained in the field by the recognition of regulated accountingunder PSAK 104 and the legislation in force. Based on the analysis, there are severalobstacles that arise in the application of financing istishna, which is related to information technology, human resources and the prevalence of apartment construction businessin Indonesia in the implementation of accounting standards. Consequently, in practice,Islamic banks have not fully adopted PSAK 104, especially in terms of disbursement offunds to the developer, the recognition of revenue on accrual basis and cash basis, andmargin recognition in installments during construction by the customer.
Co-Authors Asrul Aminulloh Maesya’bani Maesya’bani Muhammad Asmeldi Firman Munadiya Nurimani Qori Hikmah Nur Hanafi Sri Mulyati