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Review on Islamic Accounting

RIA
Website

Published by Smart Insights

ISSN : - EISSN : 29853265 DOI : -

Core Subject : Religion, Economy, Science,

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Review on Islamic Accounting adalah publikasi ilmiah yang diterbitkan oleh SMART Insight yang berada di bawah lembaga riset SMART Indonesia. Sharia Economic Applied Research and Training (SMART) adalah lembaga penelitian di Indonesia yang fokus pada riset seputar ekonomi dan keuangan Islam. Review on Islamic Accounting terbit dua (2) kali dalam 1 tahun.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 16 Documents

1 2

Sharia Banking Efficiency Analysis: ASEAN Countries Comparation Nailah
Review on Islamic Accounting Vol. 1 No. 1 (2021): Review of Islamic Accounting
Publisher : SMART Insight

This study aims to analyze the comparative efficiency of Islamic banks in ASEAN. This study also investigates the reasons for inefficiency and provide suggestions for inefficient banks to improve their efficiency. The study measures and analyzes the pure technical efficiency (PTE), scales efficiency (SE) and technical efficiency (TE) scores of 26 Islamic banks from 4 different countries in ASEAN between 2013 and 2018. Data Envelopment Analysis (DEA), which is a non-parametric method was used. The results indicate that the average for six years of technical efficiency (TE) in the selected Islamic bank is 62,5%. Then for their pure technical efficiency (PTE) and scales efficiency (SE) higher than TE and the scores at 71% and 88%. This paper compares the efficiency of a sample of Islamic banks in 4 countries of ASEAN in very recent years and identifies the most and least efficient banks. It also includes benchmarks for interest-free banks and offers suggestions for improvement.

Sharia Supervisory Board: A Review and Some Finding Aam
Review on Islamic Accounting Vol. 1 No. 1 (2021): Review of Islamic Accounting
Publisher : SMART Insight

This study reviews research on the Sharia Supervisory Board (SSB) role in Scopus indexed journals. This analysis uses descriptive statistical analysis based on 116 selected papers related to the Sharia Supervisory Board role from national and international journals. All samples of published journals have been published from 2010 to 2021. The export data is then processed and analyzed using the VOSviewer application program to find out the bibliometric visualization map to develop Sharia Supervisory Board role research. The results of this bibliometric mapping research show a map of the development of research in the field of Sharia Supervisory Board role. The most popular keywords are Sharia Supervisory Board, Islamic Banking, Shariah Governance, and Islamic Financial Institution. The most popular author is Alam M.K. The most popular institution is the Faculty of Economics and Management Sciences International Islamic University Malaysia. The most popular country is Malaysia. In addition, this study also finds that the role of the Sharia Supervisory Board in an Islamic Financial Institution is very urgent in ensuring sharia compliance.

Stochastic Frontier Approach for Measuring the Efficiency of Indonesian Insurance Industry Sofina Mujadiddah
Review on Islamic Accounting Vol. 1 No. 1 (2021): Review of Islamic Accounting
Publisher : SMART Insight

This study uses case studies of 79 general insurance companies both conventional and sharia in Indonesia with a period of 2016-2018. The data used is secondary data obtained from the financial statements of each insurance company. This study uses a cost frontier approach and is measured based on the total cost variable (Y), total assets, equity, total claims, total premiums, total investment, and investment assets owned. From this research, it is found that the factors that influence the efficiency of sharia insurance companies are the number of claims and the amount of premiums. While the amount of insurance, the cost is influenced by claims, the amount of premiums, total assets, and the amount of investment.

Measuring Islamic Rural Banks Productivity in Indonesia 2016-2021: Quadrant Analysis, Technological Change, And Covid-19 Pandemic Impact Evania Herindar; Mimma; Aam
Review on Islamic Accounting Vol. 1 No. 1 (2021): Review of Islamic Accounting
Publisher : SMART Insight

The Islamic finance industry in Indonesia is currently a global concern, one of which is financial institutions, so productivity measurement is essential for BPRS in Indonesia. This study tries to analyze the BCC model as a basic model to see the level of productivity in 92 BPRS using the Malmquist productivity index, both in terms of changes in efficiency and changes in technology during the six-year observation period (2016-2021) using the Malmquist Index. There are several findings from this study. First, the overall level of productivity in BPRS shows an increase, and it is known that changes in efficiency and technology affect the increase in productivity of BPRS. Furthermore, in the analysis of each BPRS, it is known that the productivity of the BPRS fluctuates from year to year. Second, the regional study between Java and Non-Java found that BPRS in Java has higher productivity levels than BPRS outside Java, considering that Java is the center of the Indonesian economy and the impact of high technological changes on BPRS in Java. Third, the following finding is related to the productivity of BPRS before and after the Covid-19 pandemic, which showed a decline during the Covid-19 pandemic. Still, the decline was not significant when viewed from the results of statistical tests. Then based on the analysis of the Malmquist Index quadrant, it shows that the BPRS dominates quadrant 2 with the category of high technology and low efficiency, namely back to 25 BPRS, then followed by quadrant 4 with the type of technology and low efficiency, opening 24 BPRS, next is quadrant 3 with a total of 23 BPRS and quadrant one which has the highest category reaches 20 BPRS.

Assessing Moderating Effects of Board of Directors and Sharia Committee in Improving Performance of Islamic Insurance Company Dedi Kusmayadi; Irman Firmansyah
Review on Islamic Accounting Vol. 1 No. 1 (2021): Review of Islamic Accounting
Publisher : SMART Insight

This study aims to examine the variables of the board of directors and the sharia committee in relation to the variables that affect the financial performance of sharia insurance companies in Indonesia. This research is important because the Islamic finance industry must be run in accordance with the principles of Islamic sharia so that the business that is run is not entirely business. This research was conducted at Islamic insurance companies and insurance companies that run sharia business units in the period 2011 to 2017. The research method used moderated regression analysis. The variable used to measure financial performance is a surplus on contribution (SoC) while the independent variable is a debt to equity ratio, size, and age. The results showed that size has a positive effect on financial performance, age has a negative effect on financial performance, and leverage has no effect on financial performance. Whereas the board of directors strengthens the relationship between leverage and financial performance and weakens the relationship between size and financial performance, and sharia committee weakens the relationship between size and financial performance and strengthens the relationship between age and financial performance.

The Impact of Profitability, Leverage and Non-Performing Loan on Banking Stock Return Irman Firmansyah
Review on Islamic Accounting Vol. 2 No. 1 (2022): Review on Islamic Accounting
Publisher : SMART Insight

This study aims to investigate several factors that influence stock returns on banks listed on the Indonesia Stock Exchange, including profitability, leverage, and Non-Performing Loans. Profitability is measured by net profit margin, leverage is measured by debt to equity ratio, and non-performing loans are a proxy of the amount of bad credit. The method used in this study is a quantitative method with research data obtained from 2014 to 2017. The analysis uses panel data regression analysis. The results showed that Net Profit Margin had no significant effect on Stock Returns, while leverage and Non-Performing Loans had a significant effect on Stock Returns.

Efficiency, Performance, Potential Improvement and Dual Banking Analysis of BPR & BPRS in West Java, Indonesia Aufa; Mimma; Syahdatul Maulida
Review on Islamic Accounting Vol. 2 No. 1 (2022): Review on Islamic Accounting
Publisher : SMART Insight

SMEs are crucial to reviving the national economy in times of economic globalization and the Covid-19 pandemic. One of the tactics required to boost the competitiveness of MSMEs is to take use of efficient financing options offered by banks. This study compares the effectiveness, effectiveness, and improvement potential of BPR and BPRS in West Java and their applicability to MSMEs. Data Envelopment Analysis (DEA) is the analysis employed, and the study period is from 2016 to 2021. The banking sector in Indonesia includes BPR and BPRS. In order to successfully navigate the era of economic globalization and national economic recovery, it is critical to assess the degree to which these two banks can collaborate in the best possible way to promote increased prosperity and competitiveness of MSMEs, primarily through productive financing. In West Java, 20 BPRs and 20 BPRS served as the research samples. The information used is secondary information gleaned from each bank's annual financial reports for the years 2016 through 2021. The study's input variables are third-party money, operating costs, and fixed assets. Operating income and provided funding are additional output variables. The findings of this study demonstrate that efficiency trends for BPR and BPRS in West Java varied across the study period of 2016â€“2021. While BPRS saw a considerable reduction throughout the epidemic, West Java's BPR efficiency remained constant. Furthermore, in West Java, BPRs are more efficient than BPRS when comparing the two types of banks. This study also examines potential changes that could be made to programs to reduce input and output-related inefficiencies. Furthermore, the output variables, notably the financing variables offered, are generally the root of the two types of banks' most important inefficiencies. Additionally, this study makes recommendations to academics, practitioners, and regulators.

Shariah Stock Emitent Efficiency Strategy in Digital Era: Application of DEA Super-Efficiency and Interpretive Structural Modeling Aam; Irman Firmansyah
Review on Islamic Accounting Vol. 2 No. 1 (2022): Review on Islamic Accounting
Publisher : SMART Insight

This study aims to determine the level of efficiency in companies listed on the Jakarta Islamic Index today and find strategies that can be used to achieve optimal levels of efficiency through the use of digital. Analysis using DEA Super Efficiency and Interpretative Structural Modeling. The results show that companies that are consistent on JII have a greater efficiency score than companies that are not consistent, thus showing the importance of a company having an optimal level of efficiency in order to be consistently listed on JII. Based on the sample used, the average performance PT Indofood Sukses Makmur is better than other companies that are ranked in the top 5 for three consecutive years with an efficiency score of 1. In addition, efficiency results that can be said to be very good do not guarantee the company's constant conditions in terms of production of inputs and outputs in the form of RTS expected by the company. The average company experiences conditions that tend to be unstable in terms of production. So, it needs attention from management to increase input production capacity for the desired output. Information technology is one of the solutions to achieve an optimal level of efficiency, so ISM found that the best strategy is to prepare sufficient human resources and budget to use information technology in running its business, then the next strategy is to place IT in the main areas of the business so that IT can maximally used.

Sentiment Analysis on Sharia Credit Card using Senti-Strength Nadiyah Muâ€™adzah
Review on Islamic Accounting Vol. 2 No. 1 (2022): Review on Islamic Accounting
Publisher : SMART Insight

This research was conducted to determine sentiment towards the law and the application of sharia cards issued within a period of 52 years (1970-2022). The technique involves secondary data from the metadata of 98 published publications that are in Dimensions, along with descriptive statistical analysis, meta-analysis, and sentiment analysis, then processed using Microsoft Excel 2019 and SentiStrength software. The results indicate that sharia cards have been the subject of more inquiry in the scientific literature each year. The results of the sentiment analysis show that there is a tendency for positive perceptions towards negative perceptions in the scientific literature about the existence and law of sharia cards, with a positive sentiment of 34.30% and a negative sentiment of 16.66%. However, neutral perceptions still dominate at 41.16%. The rest displayed a significant amount of positive and negative sentiment, each at 1.96%. The benefit of this research is to provide literature for the examination of sharia card law and its application while taking into account community perceptions to reduce unfavorable opinions and its flaws. By doing this, it is expected that sharia card products can attract more public interest and trust so that they can compete with conventional banking products.

Determinant Factors of Financial Inclusion: Empirical Evidence in Indonesia using GMM Dito Prakoso
Review on Islamic Accounting Vol. 2 No. 1 (2022): Review on Islamic Accounting
Publisher : SMART Insight

Financial inclusion is a process of involving people who do not have access to formal financial services. When a country is financially inclusive, economic activity in a country can depend on banking transactions and have greater financial sustainability and more effective monetary policy. The main objective of this research is to identify the factors that determine the level of financial inclusion in Indonesia and to suggest policy measures to increase the level of inclusion. This research uses the method Generalized Method of Moments (GMM) on 14 sharia banks full-fledge and Islamic bank units in Indonesia in the period 2010 to 2019. The results of this study found that bank size and deposit rates had a positive effect on the level of financial inclusion. Empirical findings also show that inflation has a negative and significant effect on financial inclusion.

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Contact Name
Hasna Luthfi

Contact Email
hasnaluthfikha@gmail.com

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+6281380700081

Journal Mail Official
hasnaluthfikha@gmail.com

Editorial Address
Editorial Office Jl. Bogor Baru No. A4 RT 08 RW 09 Tegallega, Kota Bogor, Jawa Barat, Indonesia

Location
Kota bogor,

Jawa barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Hasna Luthfi

Contact Email hasnaluthfikha@gmail.com

Phone +6281380700081

Journal Mail Official hasnaluthfikha@gmail.com

Editorial Address Editorial Office Jl. Bogor Baru No. A4 RT 08 RW 09 Tegallega, Kota Bogor, Jawa Barat, Indonesia

Location Kota bogor, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Hasna Luthfi

Contact Email
hasnaluthfikha@gmail.com

Phone
+6281380700081

Journal Mail Official
hasnaluthfikha@gmail.com

Editorial Address
Editorial Office Jl. Bogor Baru No. A4 RT 08 RW 09 Tegallega, Kota Bogor, Jawa Barat, Indonesia

Location
Kota bogor,

Jawa barat

INDONESIA