Garuda - Garba Rujukan Digital

Pengaruh Kualitas Informasi Akuntansi Dan Corporate Governance terhadap Peringkat Sukuk Korporasi Indonesia Nurhanifah, Afifa; Violita, Evony Silvino
Strategic : Jurnal Pendidikan Manajemen Bisnis Vol 19, No 2 (2019): Strategic
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/strategic.v19i2.20443

This research aims to examine the association accounting information quality (accrual quality and cash flow management) and corporate governance to affects corporation sukuk rating. Using sukuk rating as dependent variable, ordered logit model selected to test research variable. Research periods start from year 2010 â€“ 2015, with 92 observations sukuk rating in Indonesia. This research finds that accrual quality, cash flow management and corporate governance, positively associated with sukuk rating.

Determinants of Islamic Social Responsibility Disclosure the Case of Islamic Bank: Cross Country Analysis Maulana, Agus; Violita, Evony Silvino
Ihtifaz: Journal of Islamic Economics, Finance, and Banking Vol 4, No 1 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/ijiefb.v4i1.2123

Introduction to The Problem: The rapid growth of Islamic financial institutions around the world attracts a lot of attention, but its growing is not supported by adequate accountability. Several evidence show that accountability of Islamic banks is still very low. The lack of accountability may causes low public trust, so it is important to study the determinant of Islamic Social Responsibility Disclosure by Islamic Bank.Objective Study: This study intends to examine the determinants of Islamic Social Responsibility disclosure (ISR). So practitioners and academics can get a clear view of Islamic Bank's accountability through ISR disclosure.Methodology: This paper applies some theories such as stakeholder theories, agency theory, and legitimacy theory to developed hypotheses linking ISR disclosure and its determinants (internationality, Islamic Corporate Governance, and Socio-Political Context). This paper uses the content analysis method to assess the ISR disclosure of Islamic banks from 13 countries spanning from 2014 to 2016. The ISR index consists of 72 items developed based on AAOIFI. Finally, OLS Regression Analysis is used to test the hypotheses.Findings: The paper find that the level of ISR disclosure is still very low (44%). From the internationality aspect, we found that the proportion of foreign ownership and the status of the multinational corporation influenced the level of ISR disclosure, but we did not find evidence that the CEO's overseas experience affected the level of disclosure. This paper also confirm that Islamic Corporate Governance and Socio-Political context are the main determinant of ISR disclosure by Islamic Bank.

Cross-Country Analysis of Transparency of Risk Information in Islamic Banks: Measurement and Effect of Islamic Corporate Governance Gusrianti, Gusrianti; Violita, Evony Silvino
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.29651

This study assesses the level of transparency of risk information in Islamic banks and whether the mechanism of Islamic corporate governance affects the level of transparency of risk information in Islamic banks. Data is collected from annual report and websites of Islamic banks operating in countries included in the list of countries have the most developed Islamic finance market in the world for the period 2014-2017 by performing a content analysis and regression test. This study found that the level of transparency of risk information in Islamic banks is still quite low, most Islamic banks disclose less than 60% of the risk information transparency index items in Islamic banks. In addition, there are no Islamic banks that disclose all information in the index and the highest risk information transparency score is 80.65. The regression results show that Islamic Corporate Governance has a positive association with the level of transparency of risk information in Islamic banks. This finding is very valuable for enhanching and strenthening the role and statusof SSB in governance of Islamic banks and designing policies and relevant standard to improve transparency in Islamic banks.

Analisis Efektivitas Dan Tinjauan Audit Syariah Dalam Pelaksanaan Dan Pengawasan Kepatuhan Syariah Pada Bank Syariah Evony Silvino Violita; Gustining Handarbeni
JRB-Jurnal Riset Bisnis Vol 1 No 1 (2017): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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

This study aims to analyze the implementation procedures and supervision of Sharia compliance conducted by the Sharia Supervisory Board (DPS) as well as its relationship with the internal role of the bank and the review of sharia audit over the implementation process. The method used in this research is the interview with the PT Bank Syariah Z. From the results of this study found that DPS has an important role in monitoring the implementation and supervision of Shariah compliance conducted with the control of preventive (ex-ante) and curative (ex-post ). There is a risk in the implementation of DPS working procedures where the work of DPS is assisted by the Sharia Compliance Officer who also has a position as an internal bank employee that can reduce the independence of the sharia audit process by DPS. The results of this study have implications on the need for regulators to review and build a system of supervision of sharia where the process of supervision can be more effective by not causing a significant increase in cost so as not to reduce the competitiveness of sharia banking in Indonesia.

Persepsi Masyarakat Terhadap Pemilihan Bank Syariah Hurian Kamela; Evony Silvino Violita; Miranti Kartika Dewi
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 4 No. 1 (2020)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol4/is1pp60-75

The purpose of this study is to study the views of the public who use conventional banks compared to Islamic Banks, also to give an assessment to the public about the choice of bank choice, to give an overview of making decisions related to people related to the selection of Islamic Banks, and to find reasons that support Indonesian people to choose a Sharia Bank. This research using questionnaire data of 126 people. The main points of this study consist of ability, attention, religious reasons (independent variable) and Consent (dependent variable). The outline of the results of this study is enough to study respondents' assessments of Islamic banks, for the highest relationship, on average many focus on questions on X2, Attention in the questionnaire are: Conventional banks are better than Sharia banks, The government must support Sharia banks, Facilities about Sharia Banks must be added, Sharia Bank Coverage (example: ATM) must added. This is the highest focus on the respondent in the view of Islamic banks on other questions.

Study of Inflation using Stationary Test with Augmented Dickey Fuller & Phillips-Peron Unit Root Test (Case in Bukittinggi City Inflation for 2014-2019) Afnita Roza; Evony Silvino Violita; Sherly Aktivani
EKSAKTA: Berkala Ilmiah Bidang MIPA Vol. 23 No. 02 (2022): Eksakta : Berkala Ilmiah Bidang MIPA (E-ISSN : 2549-7464)
Publisher : Faculty of Mathematics and Natural Sciences (FMIPA), Universitas Negeri Padang, Indonesia

This classical regression model is designed to handle the relationship between stationary variables and should not be applied to non-stationary series. A time series data is said to be stationary if the mean, variance, and covariance remain constant over time. The problem associated with non-stationary variables, and often encountered by researchers when dealing with time series data, is spurious regression. A clear indicator of false regression is the low Durbin-Watson statistic but has a higher coefficient of determination (R2). Therefore, before doing modeling or forecasting using time series data, it is very important to do a stationary test. In this study, we use inflation data in the City of Bukittinggi from January 2014 to December 2019 as a case study. The data shows an uptrend and correlated error terms. Empirical results show that inflation data in Bukittinggi City is a stationary series.

Determinants of Islamic Social Responsibility Disclosure the Case of Islamic Bank: Cross Country Analysis Agus Maulana; Evony Silvino Violita
Ihtifaz: Journal of Islamic Economics, Finance, and Banking Vol. 4 No. 1 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/ijiefb.v4i1.2123

Introduction to The Problem: The rapid growth of Islamic financial institutions around the world attracts a lot of attention, but its growing is not supported by adequate accountability. Several evidence show that accountability of Islamic banks is still very low. The lack of accountability may causes low public trust, so it is important to study the determinant of Islamic Social Responsibility Disclosure by Islamic Bank.Objective Study: This study intends to examine the determinants of Islamic Social Responsibility disclosure (ISR). So practitioners and academics can get a clear view of Islamic Bank's accountability through ISR disclosure.Methodology: This paper applies some theories such as stakeholder theories, agency theory, and legitimacy theory to developed hypotheses linking ISR disclosure and its determinants (internationality, Islamic Corporate Governance, and Socio-Political Context). This paper uses the content analysis method to assess the ISR disclosure of Islamic banks from 13 countries spanning from 2014 to 2016. The ISR index consists of 72 items developed based on AAOIFI. Finally, OLS Regression Analysis is used to test the hypotheses.Findings: The paper find that the level of ISR disclosure is still very low (44%). From the internationality aspect, we found that the proportion of foreign ownership and the status of the multinational corporation influenced the level of ISR disclosure, but we did not find evidence that the CEO's overseas experience affected the level of disclosure. This paper also confirm that Islamic Corporate Governance and Socio-Political context are the main determinant of ISR disclosure by Islamic Bank.

Strategi Implementasi Sistem Manajemen Anti Penyuapan dalam Mewujudkan Good Governance : (Studi Kasus: Balai Pelatihan Z) Mohamad Taufiq; Evony Silvino Violita
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1369

This research aims to evaluate the organizational readiness of Training Center Z if it will implement SNI ISO 37001: 2016 Anti-Bribery Management System to realize good governance. The implementation of the anti-bribery management system is needed because the Z Training Center as a public service work unit cannot be separated from the potential risk of bribery. The anti-bribery management system as one of the instruments of governance is expected to be a system that can prevent, detect, report, and handle potential acts of bribery and realize good governance within the Z Training Center. This research uses the Gap Analysis method in measuring the readiness of the implementation of the anti-bribery management system and the Strengths Weaknesses Opportunities Threats analysis method combined with the Analytical Hierarchy Process to produce a strategy for implementing an anti-bribery management system in the short term, medium term, and long term in order to realize good governance in the Z Training Center environment. The results showed that Training Center Z was not ready to implement an anti-bribery management system because Training Center Z employees had never received training on anti-bribery management systems and there was no risk assessment of bribery, so an implementation strategy was needed to implement and realize good governance. These strategies include conducting anti-bribery management system training to all employees, socializing anti-gratuities, assessing bribery risks, budgeting activities, and making policies/guidelines for implementing anti-bribery management systems. The results of this study are expected to be knowledge for the leadership of the Z Training Center on how readiness and guidance in developing strategies for implementing an anti-bribery management system in order to realize good governance.

Analisis Manajemen Risiko Bank Syariah Dalam Melakukan Transformasi Digital (Studi Kasus Pada Bank AS) Abdul Malik Fajri; Evony Silvino Violita
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1373

This study aims to find out how appropriate the application of risk management is in carrying out digital transformation at Bank AS in accordance with the applicable provisions and concepts, so that it can be used as material for consideration for management to make improvements and strengthen the application of risk management, especially in carrying out the digitalization process in Islamic banking. This research uses a qualitative approach in the form of case study research. The data used is primary data with research data collection instruments in the form of interviews and secondary data in the form of documentation. The object of research is the Bank AS, which is one of the sharia banks that is currently carrying out digital transformation of its services. The results of the study show that Bank AS already has the implementation of risk management related to information technology in carrying out digital transformation which is in line with the three components of the Risk IT Framework however, there are several things that are considered to be obstacles such as in socializing a culture of risk awareness, delays in reporting, and regarding plans mitigation.

Pengaruh Penerapan Nilai-Nilai Islam Terhadap Kinerja Bank Syariah dengan Menggunakan Maqashid Index: Studi Lintas Negara Muhammad Reza; Evony Silvino Violita
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study aims to examine the effect of the implementation of Islamic values on the performance of Islamic banks.The implementation of the Islamic values is measured by scoring Islamic values disclosure in the annual reports, while the bank performance is proxied by the maqashid index. The sample is taken from Islamic banks from 9 countries with the biggest assets in Islamic banks. The total sample is 26 islamic banks or 79 islamic banks-years observation. The hypotheses are tested using regression of panel data. This study founds that the implementation of Islamic values in Islamic banks positively influences the bank performance. The result of this study demontrates that the implementation of Islamic values in Islamic banks will boost the banks’ performance.

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