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Daerah istimewa yogyakarta
INDONESIA
Jurnal Ekonomi & Keuangan Islam
Published by Universitas Islam Indonesia
ISSN : 2088996     EISSN : 26146908     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AIMS Jurnal Ekonomi dan Keuangan Islam (JEKI) covers in detail a large number of topics related to Islamic Economics and Islamic Finance, comprising the latest empirical studies, country-specific studies, policy evaluations on Islamic economics and comparative international Islamic finance. This journal provides a forum for scientific exchange for academicians, practitioners, keen observers, and independent researchers, by publishing high-quality theoretical, empirical, and policy contributions. SCOPE Jurnal Ekonomi dan Keuangan Islam (JEKI) promotes the exchange of ideas and information among researchers around the world and strives to keep the economists updated on the latest research related to Islamic economics and Islamic finance. Scientists with an interest in Islamic economics and Islamic finance may rely on this journal as one of their essential sources.
Arjuna Subject : -
Articles 131 Documents
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HUBUNGAN ORIENTASI PENGURUS LAZ TERHADAP NILAI SOSIAL EKONOMI: PEMANFAATAN ZAKAT DENGAN KEBIJAKAN PIMPINAN Dudi Abdul Hadi; Yane Devi Anna
Jurnal Ekonomi & Keuangan Islam Volume 1 No. 1, Januari 2011
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol1.iss1.art3

Abstract

This research is intended to know about accountability in the relation between amil of LAZ, that is the chief of zakah distribution and the leader of LAZ. The research is con­ducted at five registered lembaga amil zakat (LAZ) in Bandung. The research is descriptive explorative survey and uses quantitave approach. The data analysis uses the Pearson Product Moment correlation coefficient. All hypothesis testing of the statements result in nonzero value of the Pearson Product Moment correlation coefficient. It can be concluded primarily that orientation of LAZ amil toward socioeconomic value of zakah utilization and leader policy are highly correlated by the amount of 0,9092.
DETERMINAN KINERJA SISTEM INFORMASI AKUNTANSI: STUDI EMPIRIS PADA BANK SYARIAH DI WILAYAH DAERAH ISTIMEWA YOGYAKARTA Marfuah Marfuah; Akbar Handoko
Jurnal Ekonomi & Keuangan Islam Volume 2 No. 1, Januari 2012
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol2.iss1.art5

Abstract

This research is aim to analyze factors affecting the performance of accounting information system (SIA) of Islamic Banks in Daerah Istimewa Yogyakarta (DIY). The variables that are expected to influence SIA including the existence of monitoring board, formalization of information system, top management support, user involvement, technical skill of staff, organization size, training and education program, location of information system department, communication between user and developer, and user conflict . As many as 65 respondents were taken from 3 Islam banks in DIY. The research findings show that there are 6 variables that significantly influencing the performance of SIA, namely: the existence o fmonitoring board, top management support, user involvement, technical skill of staff, organization size, training and education program, location of information system department, communication between user and developer. Meanwhile, user conflict variable has negative influence on the performace of SIA. Formalization of information system variable and organization size variable have no influence on the performance of SIA.
Relevansi carbon emission disclosure dan karakteristik perusahaan pada perusahaan yang terdaftar di Jakarta Islamic Index Bayu Tri Cahya
Jurnal Ekonomi & Keuangan Islam Volume 3 No. 2, Juli 2017
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol3.iss2.art3

Abstract

AbstractThis study aimed to analyze the influence of corporate’s characteristics toward carbon emission disclosure and disclosure of carbon emission effect toward firm value. Companies characteristics variable are proxied by firm size, profitability and leverage. The sampling method is a company incorporated in the Jakarta Islamic Index (JII) which amounted of 34 companies. The data used in this study is the annual reports of each companies obtained through the Indonesia Stock Exchange and the hypotheses were tested using multiple regression analysis. The results of this study indicate that the leverage proven that is has significant negative effect toward disclosure of carbon emissions, while profitability and size of the company doesn’t have significant influence. Finally, the disclosure of carbon emissions are significantly influence the value of the company.
EFEKTIVITAS SISTEM HUKUM PERBANKAN SYARIAH DALAM UU N0 21 TAHUN 2008 DAN DAMPAKNYA PADA PEMBANGUNAN EKONOMI Nina Nurani
Jurnal Ekonomi & Keuangan Islam Volume 1 No. 2, Juli 2011
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol1.iss2.art7

Abstract

Economic development cannot be separated from the legal development as the efforts to manifest national develoment. Legal development in the era of reform is the effort to perform the effectivity of national legal system covering legal substance, legal structure, and the involvement of society that has high legal awareness to support the formation of the intended national legal system.The efforts to perform the effectivity of national legal system in reaching the national development goals namely creating people’s welfare and justice based on economic democracy, the develoment of economic system based on the values of justice, togetherness, even distribution, and the usefulness in accordance with syaria principles, the government enforce the syaria banking laws in the law itself, UU No.21 Tahun 2008, with the considerations that syaria banking has specification compared to the conventional banking. According to Berkowitz and Walker, the effectivity of legal system is performed in the form of legal behavior willingly, i.e. obedience. This requires legitimacy in terms of regulating the adequate acts leading to the agreement for obedience. The constraints of UU No. 1 Tahun 2008 are that this Act (UU) has not been comprehensive on regulating the implementation of banking activities or products by means of electronic facilities as the impacts of global economy bringing to national economic development. The aforementioned legal problems require specific rules such as separately regulating.
Efisiensi perbankan Islam di Asia Tenggara Faaza Fakhrunnas
Jurnal Ekonomi & Keuangan Islam Volume 3 No. 1, Januari 2017
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol3.iss1.art4

Abstract

The development of Islamic banks in Southeast Asia increases quickly. To measure the Islamic banking performance, Islamic banking efficiency can be adopted as a benchmark. This study aims to measure the efficiency of Islamic banks in Southeast Asia. By applying Stochastic Frontier Analysis, this study utilizes input variable comprising total deposit and operating cost, then output variable consisting to total financing and earning asset whereas all variables mentioned-above are put as independent variable. Moreover, total cost is posited as dependent variable. By observing 28 Islamic banks in Southeast Asia during 2009-2012, this research finds that the level of efficiency Islamic Bank in Malaysia is 94,04%, Brunei Darussalam is 88,59%, and Indonesia is 88,35%. By performing independent t-test, it shows that there has different efficiency between Islamic Bank in Indonesia and Malaysia, and also between Indonesia and Southeast Asia.
TINGKAT EFISIENSI PERBANKAN SYARIAH DAN KONVENSIONAL DENGAN MENGUNAKAN DATA ENVELOPMENT ANALYSIS (DEA) Nico Ferari; Heri Sudarsono
Jurnal Ekonomi & Keuangan Islam Volume 1 No. 2, Juli 2011
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol1.iss2.art2

Abstract

This research utilizesa non-parametric frontier approach, Data Envelopment Analysis (DEA). By using such an analysis, the purpose of this study is to analyse 3 Islamic banks in Indonesia during 2007-2010 period. In general, the result of study indicates that the level of efficiency of Islamic bank is various moving over time. In intermediary efficiency, conventional bank is found to be more efficient than Islamic bank. Moreover, conventional bank is more efficient than Islamic bank. Since the study pinpoints the sources of inefficiency, it also helps to provide the banks with strategic planning
Studi komparatif tingkat efisiensi perbankan konvensional dan perbankan syariah di Indonesia Nur Hidayah
Jurnal Ekonomi & Keuangan Islam Volume 2 No. 2, Juli 2016
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol2.iss2.art4

Abstract

Penelitian ini bertujuan untuk menganalisis dan membandingkan tingkat efisiensi bank konvensional dan bank syariah di Indonesia selama 2012 hingga 2013. Sampel dalam penelitian ini diambil secara random dengan rumus slovin yang kemudian didapat sampel sebanyak 49 bank yang terdiri dari 11 bank syariah dan 38 bank konvensional. Penelitian ini menggunakan data sekunder yang dapat diambil dari laporan keuangan publikasi bank. Pemilihan variabel yang digunakan dipilih berdasarkan pendekatan intermediasi yang merupakan fungsi pokok perbankan. Metode Data Envelopment Analysis (DEA) digunakan untuk menganalisis data dalam penelitian ini dengan pendekatan Constant Return to Scale (CRS) dan input oriented. Dalam penelitian ini juga menggunakan Uji Mann-Whitney untuk mengetahui ada atau tidaknya perbedaan tingkat efisiensi antara bank konvensional dan bank syariah di Indonesia selama periode penelitian. Berdasarkan hasil perhitungan DEA, terdapat 3 bank yang mengalami efisiensi sempurna selama periode penelitian. Dari hasil uji Mann-Whitney diketahui bahwa terdapat perbedaan yang signifikan pada nilai efisiensi perbankan konvensional dan perbankan syariah di Indonesia selama triwulan pertama 2012 hingga triwulan ketiga 2013.
MENUJU TEORI AKUNTANSI SYARIAH BARU Aji Dedi Mulawarman; Iwan Triyuwono; Gugus Irianto; Unti Ludigdo
Jurnal Ekonomi & Keuangan Islam Volume 1 No. 1, Januari 2011
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol1.iss1.art4

Abstract

The purpose of this article is to develop shariate accounting theory called the New Islamic Accounting Theory (NIAT), constructed from simultaneous universalities of Islamic soul (Tauhid) and localities of Indonesian uniqueness (Moslem business activity). This methodology used is Extended Integrated Islamic Hyperstructuralism (EXIST)-revisited, based on purification (tazkiyah) that would take synergy of empirical and normative values. The result is, first, normative accounting values have Tauhid values. Second, the values from Indonesian Moslem is about unified tradition works (ma’isyah) to realize livelihood (rizq) and discover wealth (maal) that should be blessing of God (barakah). Third, synergy consequences from normative-empirical values compose the structure of shariate accounting theory that have unique accounting objectives and technological forms of shariate financial statements.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PARTISIPASI DAN PEMILIHAN TEMPAT BERZAKAT DAN BERINFAK Irfan Syauqi Beik; Izzatul Mabniyyah Alhasanah
Jurnal Ekonomi & Keuangan Islam Volume 2 No. 1, Januari 2012
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol2.iss1.art6

Abstract

Brebes is one of the region that has high rate of poverty on national level. In the same time, however, Brebes is also the forth highest of Regional GDP in Central Java. One of instrument that is expected to reduce the poverty rate and income disparity is zakah. This research is aim to analyse factors affecting participation rate of society for paying zakah, charity, and choosing its payment place in Brebes Region. A questionare was distributed to 100 respondents and then analyzed by using discriminant factor. The result shows that factors affecting participation rate for paying zakah are believe, altruism, appreciation, organization, and income. In addition, factors affecting participation rate for paying charity are believe, altruism, satisfaction, education level, and frequency for charity. Meanwhile, education and organization on Zakah Management (OPZ) affect the choice of payment place for zakah.
Analisis perbandingan manajemen laba dengan metode Discretionary Accrual pada bank syariah dan bank konvensional Galuh Tri Pambekti
Jurnal Ekonomi & Keuangan Islam Volume 3 No. 2, Juli 2017
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol3.iss2.art4

Abstract

AbstractEarnings management is a deliberate act by managers using their power to determine the policy of regulating the level of corporate earnings. The purpose of this study is to prove that there is a difference between the level of earnings management in Islamic banks and conventional banks. The sample of this research are Islamic banks and conventional banks registered in Bank Indonesia for 2011-2015 The sample used is 96 samples. The testing technique in this study used independent mean test (Independent Sample T-Test). The earning management variables in this study were measured by discretionary accrual, measurement using Modified Jones Model (1991) to calculate total accruals. The results showed that the value of Sig. (2-tailed) is 0,000 indicates that there is a difference between Group A and Group B. It means that there is a difference between discretionary accrual ratio of conventional bank and discretionary accrual ratio of Islamic banks, it can be said there are differences in earnings management between Conventional Bank and Islamic Bank.

Page 3 of 14 | Total Record : 131

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