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All Journal Jurnal Reviu Akuntansi dan Keuangan JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Dinamika Akuntansi At-Taradhi: Jurnal Studi Ekonomi Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi Shirkah: Journal of Economics and Business International Journal of Islamic Business and Economics (IJIBEC) JIA (Jurnal Ilmiah Akuntansi) Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia International Journal of Islamic Business and Economics Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Hafiez Sofyani
Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Medicine & Pharmacology Social Sciences

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PERBANKAN SYARIAH DAN TANGGUNGJAWAB SOSIAL: SEBUAH STUDI KOMPARASI INDONESIA DAN MALAYSIA DENGAN PENDEKATAN ISLAMIC SOCIAL REPORTING INDEX DAN GLOBAL REPORTING INITIATIVE INDEX Sofyani, Hafiez; Setiawan, Anggar
At-Taradhi Vol 5, No 2 (2014)
Publisher : IAIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to compare the social performance between Islamic banking in Indonesia and Malaysia were measured by using a model of Islamic Social Reporting Index ( ISR ) and the Global Reporting Initiative Index ( GRI ). The objects of this study were drawn from three Islamic banks in Indonesia and three Islamic banks in Malaysia that meet certain criteria, namely; Islamic banking report annual report for 2010 and report  the social responsibility disclosure. Analysis using content analysis approach. The results showed that the overall average social performance of Islamic banking in Malaysia higher than social performance of Islamic banking in Indonesia.However, when tested statistically, this difference did not show significant value. Moreover, there are noislamic banking in Indonesia and in Malaysia reached a perfect level of social performance (100%) of the ISR and the GRI index .
ISLAMIC SOCIAL REPORTING INDEX SEBAGAI MODEL PENGUKURAN KINERJA SOSIAL PERBANKAN SYARIAH (STUDI KOMPARASI INDONESIA DAN MALAYSIA) Sofyani, Hafiez; Ulum, Ihyaul; Syam, Daniel; L., Sri Wahjuni
Jurnal Dinamika Akuntansi Vol 4, No 1 (2012): March 2012
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i1.1958

Abstract

Tujuan dari penelitian ini adalah untuk membandingkan kinerja sosial perbankan Islam di Indonesia  dan Malaysia dengan menggunakan model Islamic Social Reporting Index (ISR Index). Objek penelitian ini adalah tiga bank Islam baik di Indonesia dan Malaysia. Content analysis digunakan untuk menganalisis data. Hasil yang diharapkan dari penelitian ini adalah memberi kontribusi kepada praktek bisnis perbankan Islam yang terkait dengan tanggung jawab sosial yang mereka jalankan, dan berkontribusi  pada input pengetahuan baik sebagai bahan komparasi dan replikasi untuk melakukan studi lebih lanjut terkait dengan Model Indeks ISR dalam menilai kinerja sosial perbankan Islam. Hasil penelitian menunjukkan bahwa secara keseluruhan kinerja sosial train-average perbankan Islam di Malaysia lebih tinggi daripada di Indonesia. Kinerja sosial perbankan Islam di Indonesia pada 2010 mengalami peningkatan yang signifikan, sekitar 10% dari tahun sebelumnya (2009). Sementara  kinerja sosial pada perbankan Islam di Malaysia adalah stabil karena tidak meningkat ataupun menurun. Namun, dari semua bank-bank Islam, baik Indonesia dan Malaysia, tidak ada satupun yang mencapai tingkat kinerja sangat bagus. The aim of this study is to compare the social performance of Islamic banking in Indonesia and in Malaysia by using a model of Islamic Social Reporting Index (ISR Index). The objects of study are three Islamic banks both in Indonesia and Malaysia. Content analysis is used to analyze the data. The expected results of study are they can give contribution to the business practice of Islamic banking which relates to their social responsibility activities, to further study in terms of providing inputs of knowledge as a comparison and replication materials to conduct further study relates to the model ISR Index in assessing the social performance of  Islamic banking. The results of this study indicate that the train-average overall social performance of Islamic banking in Malaysia is higher than that of in Indonesia. The social performance of Islamic banking in Indonesia in 2010 experiences a significant increase. It is about 10% from the previous year(2009). While the level of social performance of Islamic banking in Malaysia is stable because it does not increase or decrease. However, all Islamic banks both Indonesia and Malaysi have not reached the level of excellent performance yet.
ISLAMIC SOCIAL REPORTING INDEX SEBAGAI MODEL PENGUKURAN KINERJA SOSIAL PERBANKAN SYARIAH (STUDI KOMPARASI INDONESIA DAN MALAYSIA) Sofyani, Hafiez; Ulum, Ihyaul; Syam, Daniel; L., Sri Wahjuni
Jurnal Dinamika Akuntansi Vol 4, No 1 (2012): March 2012
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i1.1958

Abstract

Tujuan dari penelitian ini adalah untuk membandingkan kinerja sosial perbankan Islam di Indonesia  dan Malaysia dengan menggunakan model Islamic Social Reporting Index (ISR Index). Objek penelitian ini adalah tiga bank Islam baik di Indonesia dan Malaysia. Content analysis digunakan untuk menganalisis data. Hasil yang diharapkan dari penelitian ini adalah memberi kontribusi kepada praktek bisnis perbankan Islam yang terkait dengan tanggung jawab sosial yang mereka jalankan, dan berkontribusi  pada input pengetahuan baik sebagai bahan komparasi dan replikasi untuk melakukan studi lebih lanjut terkait dengan Model Indeks ISR dalam menilai kinerja sosial perbankan Islam. Hasil penelitian menunjukkan bahwa secara keseluruhan kinerja sosial train-average perbankan Islam di Malaysia lebih tinggi daripada di Indonesia. Kinerja sosial perbankan Islam di Indonesia pada 2010 mengalami peningkatan yang signifikan, sekitar 10% dari tahun sebelumnya (2009). Sementara  kinerja sosial pada perbankan Islam di Malaysia adalah stabil karena tidak meningkat ataupun menurun. Namun, dari semua bank-bank Islam, baik Indonesia dan Malaysia, tidak ada satupun yang mencapai tingkat kinerja sangat bagus. The aim of this study is to compare the social performance of Islamic banking in Indonesia and in Malaysia by using a model of Islamic Social Reporting Index (ISR Index). The objects of study are three Islamic banks both in Indonesia and Malaysia. Content analysis is used to analyze the data. The expected results of study are they can give contribution to the business practice of Islamic banking which relates to their social responsibility activities, to further study in terms of providing inputs of knowledge as a comparison and replication materials to conduct further study relates to the model ISR Index in assessing the social performance of  Islamic banking. The results of this study indicate that the train-average overall social performance of Islamic banking in Malaysia is higher than that of in Indonesia. The social performance of Islamic banking in Indonesia in 2010 experiences a significant increase. It is about 10% from the previous year(2009). While the level of social performance of Islamic banking in Malaysia is stable because it does not increase or decrease. However, all Islamic banks both Indonesia and Malaysi have not reached the level of excellent performance yet.
Testing of Technology Acceptance Model on Core Banking System: A Perspective on Mandatory Use Ambodo, Burhan Suryo; Suryanto, Rudy; Sofyani, Hafiez
Jurnal Dinamika Akuntansi Vol 9, No 1 (2017): March 2017
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v9i1.12006

Abstract

This study aims to examine the acceptance of Core Banking System (CBS) which is mandatory use software. The objects of this research are teller, customer service, and back office Branch of Bank BPD DIY Wonosari. Data were measured using Likert scale in five range value. A number of 49 data were analyzed using Partial Least Square (PLS). The results showed that ease of use had no positive effect on symbolic adoption; attitudes toward usage and perceived conformance has a positive effect on symbolic adoption, ease of use and perceived compatibility has no effect on attitudes towards usage. Usability, satisfaction and compatibility that are felt to positively affect attitude toward usage. In the information technology model that is mandatory use, it is important to note the symbolic adoption of information technology therefore the performance of the user (employee/employee) can remain good. In particular for banking institutions that using CBS, it is important to improve the use of CBS, user satisfaction and CBS conformity with business processes, given the current banking business processes that are constantly expanding, there is no possibility of adjusting CBS to business processes at later.
Praktik Pengelolaan dan Tata Kelola Pemerintahan Desa Dlingo di Kabupaten Bantul: Pembelajaran dari Desa Percontohan Sofyani, Hafiez; Suryanto, Rudy; Wibowo, Sigit Arie; Widiastuti, Harjanti
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 1, No 1: March 2018
Publisher : Universitas Muhammadiyah Yogyakarta

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Abstract

Penelitian ini bertujuan untuk menginvestigasi dinamika permasalahan yang terjadi dalam pengelolaan dan tata kelola pemerintahan desa. Desa Dlingo dipilih sebagai obyek penelitian dikarenakan desa ini sudah menerima dana desa dan menghadapi berbagai permasalahan yang cukup kompleks dalam pengelolaan dan tata kelola pemerintah desanya, tetapi mampu untuk mengatasi berbagai permasalahan yang muncul tersebut. Pendekatan yang digunakan adalah investigatif dengan melibatkan informan penelitian dari aparatur desa, praktisi dan akademisi. Metode perolehan data adalah dengan teknik wawan-cara, dokmentasi dan observasi. Dari hasil studi ditemukan bahwa permasalahan yang terjadi dalam pelaksanaan pemerintahan desa dapat dibagi menjadi tiga sub utama, yakni meliputi: (1) masalah perumusan rencana strategis, (2) masalah pelaporan keuangan dan kinerja, dan (3) masalah pencapaian kinerja desa. Dalam rangka menyikapi permasalahan yang terjadi, Pemdes Dlingo melakukan sinergi dengan Pemkab, Pemprov, dan fihak universitas, serta melakukan pendekatan persuasive untuk meru-bah pola pikir masyarakat agar lebih mandiri.
Islamic Education Mentoring Program and the Religiousity of Prospective Accountant Sofyani, Hafiez; Anggraini, Mahartika Retno Febri; Ayunani, Sabrina
Shirkah: Journal of Economics and Business Vol 1, No 2 (2016)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.823 KB) | DOI: 10.22515/shirkah.v1i2.33

Abstract

This study aims to examine differences in the level of ethical sensitivity and commitment of religiosity among prospective accountants pursuing Islamic Education Mentoring Program and those who are not. Samples were accounting students at the University of Muhammadiyah Yogyakarta. To test the hypothesis, this study had carefully applied non-parametric test different techniques, namely the Mann Whitney and Kruskal Wallace. The study states that there are differences in the level of ethical sensitivity of students who take the program and who are not. Commitment religiosity of students who take the program and those who are not has found no statistical difference. Gender differences also take effect on the sentivity level of ethical and commitment of religiousity.Keywords: religiousity, accountant, ethical sensitivity, commitment
GIRI LOJI DESA DLINGO: SEBUAH STUDI FENOMENOLOGI ATAS KONSEP PEMBANGUNAN DESA Sofyani, Hafiez
Jurnal Ilmiah Akuntansi Vol 2, No 2 (2017): Volume 2, Nomor 2, Tahun 2017
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.393 KB) | DOI: 10.23887/jia.v2i2.15633

Abstract

ABSTRAK Direvisinya Undang-Undang Desa No. 6/2014 menjadi harapan banyak warga desa, khususnya untuk menjadi institusi mandiri dalam mengelola sumber daya milik desa. Namun banyak kalangan yang meragukan sumber daya manusia desa mampu untuk memenuhi amanat undang-undang tersebut. Menariknya, dari sekian banyak permasalahan implementasi UU Desa, juga tidak sedikit desa yang berhasil berkat otonomi yang diberikan peraturan baru tersebut. Dalam studi fenomenologi ini, peneliti mencoba menggali keberhasilan Desa Dlingo, Bantul, Daerah Isitimea Yogyakarta yang dulunya menjadi desa terpuruk dan kini menjadi desa percontohan dalam pengelolaan dan tata kelola desa. Gagasan ideologi dan pandangan Lurah Dlingo tentang pembangunan desa kemudian dapat digali oleh peneliti. Dalam Pembangunan organisasi, termasuk pemerintahan desa, memahami konsep modern seperti New Public Management atau Good government Governance saja tidak cukup. Bagi beliau tidak hanya soal sistem dan strukturyang perlu dibenahi, tetapi upaya membangikitkan jiwa dan semangat masayarakat desa untuk berdikari (berdiri di atas kaki sendiri) dan saling bergotong-royong adalah yang paling fundamental. Beliau menambahkan, membangun desa adalah membangkitkan kesadaran dan semangat warga desa bahwa mereka ada untuk “benar-benar ada” di tanahnya sendiri, bukan menjadi obyek pembangunan, yang kadang tidak mampu menghadirkan keadilan. Kata kunci: Undang-Undang Desa; Pengelolaan; Tata Kelola; Fenomenologis; Berdikari ABSTRACT The revision of Village Government Law no. 6/2014 is the hope of many villagers, especially to become an independent institution in managing the village's resources. However, many people doubting that human resources in village are able to fulfill the mandate of the law. Interestingly, from the many problems of implementation of the Village Law, there are several villages are successful due to the autonomy given. In this phenomenology study, researcher tried to explore the success of Dlingo Village, Bantul, Daerah Isitimea Yogyakarta which used to be a slumped village where now become role model village in village management and governance. The idea of Dlingo Village ideology and views on village development can then be explored by researcher. In the development of organizations, including village administrations, understanding modern concepts such as New Public Management or Good Governance is not enough. For him it is not just about systems and structures that need to be addressed, but the effort to inculcate the spirit of the village community to be “berdikari” (autonomous) is the most fundamental. He explains that build the village is raising awareness and spirit of the villagers to understand that they exist have to be "really exist" in their own land, rather than being the object of development, which sometimes could not bring justice. Keywords: Village Law; Management; Governance; Phenomenological; Autonomous
PERBANKAN SYARIAH DAN TANGGUNGJAWAB SOSIAL: SEBUAH STUDI KOMPARASI INDONESIA DAN MALAYSIA DENGAN PENDEKATAN ISLAMIC SOCIAL REPORTING INDEX DAN GLOBAL REPORTING INITIATIVE INDEX Sofyani, Hafiez; Setiawan, Anggar
At-Taradhi Jurnal Studi Ekonomi Vol 5, No 2 (2014)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.671 KB) | DOI: 10.18592/taradhi.v5i2.228

Abstract

This study aimed to compare the social performance between Islamic banking in Indonesia and Malaysia were measured by using a model of Islamic Social Reporting Index ( ISR ) and the Global Reporting Initiative Index ( GRI ). The objects of this study were drawn from three Islamic banks in Indonesia and three Islamic banks in Malaysia that meet certain criteria, namely; Islamic banking report annual report for 2010 and report the social responsibility disclosure. Analysis using content analysis approach. The results showed that the overall average social performance of Islamic banking in Malaysia higher than social performance of Islamic banking in Indonesia.However, when tested statistically, this difference did not show significant value. Moreover, there are noislamic banking in Indonesia and in Malaysia reached a perfect level of social performance (100%) of the ISR and the GRI index .
Sistem Pengukuran Kinerja dan Kinerja Dosen: Pengukuran Menggunakan Instrumen Berbasis Luaran Tahar, Afrizal; Sofyani, Hafiez
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.6762

Abstract

Penelitian ini bertujuan untuk menguji secara empiris hubungan sistem pengukuran kinerja (SPK) dosen di universitas ALPHA terhadap motivasi dosen, komitmen pada tujuan, dan berakhir pada kinerja dosen. Motivasi dan komitmen pada tujuan organisasi kami posisikan sebagai variabel intervening. Sampel penelitian ini adalah dosen Tetap di kampus ALPHA yang sudah terlibat dalam sistem pengukuran kinerja berbasis sistem informasi. Pengujian hipotesis dilakukan dengan structural equation model (SEM) berbasis varian, yakni Patial Least Square (PLS). Hasil penelitian menunjukkan bahwa SPK belum mampu menggiring pada peningkatan kepada kinerja meskipun mampu meningkatkan motivasi dan komitmen pada tujuan organisasi pada diri dosen. Alasan kondisi tersebut dijelaskan dalam paper secara lebih detail.
Skeptisisme personal dan situasional terhadap keputusan audit: sebuah studi eksperimen Suryanto, Rudy; Sani, Azkia Fiki; Sofyani, Hafiez
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.883 KB) | DOI: 10.24912/ja.v22i2.354

Abstract

The study aims to examine the influence of personal and situational scepticism on audit judgement. Situational scepticism can be presented by audit experience from previous years (Client-Specific Experience). The study uses an experiment 2x3 factorial design between subjects with divides personal scepticism into high and low, and case of situational scepticism about audit experience from previous years into positive, neutral and negative. The subject of experiment are 84 undergraduate accounting department students who have learned the course of auditing. ANOVA is applied as a tool to attempt the hypotheses. The result reveals that audit judgement made by auditor is influenced by their experience with client from previous years.
Co-Authors Afrizal Tahar Ahmad Faiz Ali, Uji Nury Nur Azlin Ambodo, Burhan Suryo Anggar Setiawan Anggraini, Mahartika Retno Febri Atmaja, Nandhika Ristyawardani Surya Ayunani, Sabrina Caesar Marga Putri, Caesar Marga Daniel Syam Dovi Septiari Evi Rahmawati Fathmaningrum, Erni Suryandari Haris Faulidi Asnawi Harjanti Widiastuti Ietje Nazaruddin Ihyaul Ulum Iwan Setiawan Juanda Juanda L., Sri Wahjuni Latif, Mohamad Abdul made aristia Mukti, Arifin Hamsyah Nadia Rahma Pratama, Novrian Dandi Prayudi, Made Aristia Rahma, Nadia Rahma, Nadia Rahmani Timorita Yulianti Ramadhan, Mohammad Iqbal Bagus Ramadhan, Mohammad Iqbal Bagus Rudy Suryanto Rudy Suryanto, Rudy Rusdi Akbar Sadjiman, Vidya Putri Sani, Azkia Fiki Sigit Arie Wibowo Siskawati, Sinta Aria Dewi Sri Wahjuni L. Suryanto, Rudy Suryanto, Rudy Suryo Pratolo Syam, Daniel Tedy Kurniawan Tiyas Puji Utami Vicky Dwirama Yosita Indriyani, Yosita