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All Journal JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah)
Sulhani Sulhani
Institut Agama Islam Tazkia, Bogor, Indonesia
Economics, Econometrics & Finance

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Determinan Shopping Opinion: Perspektif Klien Dan Kantor Akuntan Publik Alfina Dhia Ulfa; Sulhani Sulhani
JAS (Jurnal Akuntansi Syariah) Vol 5 No 1 (2021): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM Publishing & Printing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.882 KB) | DOI: 10.46367/jas.v5i1.328

Abstract

This study analyzes the effect of audit market competition, client size, and financial distress on shopping opinions. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for 2016 to 2017. The data used in the study were 76 data from the company's annual reports. The data analysis method used was binary logistic regression. This study indicates that audit market competition and client size do not affect shopping opinion practices. However, financial distress has a significant positive effect on the tendency to practice shopping opinion. This indicates that a company with an excellent financial condition chooses to change its auditor compared to the same auditor; this is done because financially, the company can change public accounting.
Menyingkap Fungsi Sosial Perbankan Syariah Dan Pengaruhnya Terhadap Kinerja Keuangan Sulhani Sulhani; Abdul Mughni
JPS (Jurnal Perbankan Syariah) Vol 3 No 2 (2022): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM Publishing & Printing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1511.911 KB) | DOI: 10.46367/jps.v3i2.737

Abstract

The social function of Islamic banking is an essential factor in the existence of Islamic banking, and research is still lacking. This study aims to analyze the trend of the social function of Islamic banking, its reporting conformity with accounting standards, and its effect on the financial performance of Islamic banking. The population of this study is Islamic Commercial Banks (ICB) registered with the Financial Services Authority (FSA) from 2014-2019. The sampling technique used purposive sampling and obtained 59 samples. The method of analysis used descriptive analysis and multiple linear regressions. The results show that fines and non-halal income still dominate the social function instrument. Social functions such as zakat, infaq, alms, and waqf tend to be low. Social reports in the form of sources and uses of zakat funds are sufficient. Reports on sources and uses of benevolent funds are also in the sufficient category, but the percentage value is lower. Internal zakat positively affects the performance of Islamic banking as measured by Return on Assets (ROA) and Operating Expenses on Operating Income (BOPO). Other variables do not affect the performance of Islamic banking as measured by ROA, BOPO, and Non-Performing Financing (NPF). This research theoretically confirms that internal zakat can encourage the growth of Islamic banking. Islamic banking must pay attention to social functions, especially zakat, an order from Islam.
Co-Authors Abdul Mughni Alfina Dhia Ulfa