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Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Published by Sekolah tinggi ekonomi islam SEBI
ISSN : 23382783     EISSN : 25493876     DOI : https://doi.org/10.35836/jakis
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dan Keuangan Islam (JAKIs) is a scholarly journal published by the Department of Islamic Accounting, Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI). The JAKIs publishes twice a year in April and October. The journal has been publishing scholarly papers since 2013. All submitted papers will be reviewed by journal editors and if it is matched with the journal scope, the paper will be then sent to our peer-reviewers. The journal is SINTA 4 accredited by the Ministry of Research, Technology and Higher Education Republic of Indonesia No. 28/E/KPT/2019 on September 26th, 2019 (Valid until September, 2024) JURNAL AKUNTANSI DAN KEUANGAN ISLAM accepts original manuscripts in the field of Islamics Accounting and Finance, including research reports, application of theory, critical studies and literature reviews. The spread of Islamics Accounting and Finance include: 1. Islamic accounting, 2. Auditing and corporate governance, 3. Accounting and tax regulation and policy for Islamic institutions, 4. Shari’ah auditing and corporate governance, 5. Fnancial and non-financial performance measurement and 6. Disclosure in Islamic institutions and organizations.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 102 Documents
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Pengelolaan Keuangan Masjid Di Jabodetabek Rini Rini
Jurnal Akuntansi dan Keuangan Islam Vol 6, No 2 (2018)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v6i2.1

Abstract

The purpose of this research is to describe the financial management of mosques in Jabodetabek (Jakarta, Bogor, Tangerang and Bekasi). Financial management in terms of the preparation of financial statements, types of financial statements made, media publication of financial statement, bank accounts owned by mosques, types of sources of mosque fund receipts and audits of mosque financial statements. This research uses quota sampling. There are 185 districts in the Jabodetabek area, and the sample of mosques from 40 sub-districts is determined. Samples were taken randomly as many as 3 mosques per district. Data sources come from interviews with mosque finance managers. Number of sample in this research is 116 mosques. The results showed that most of the mosques already had financial statements. The types of financial statements that are made mostly are only cash reports. Publication of financial statement to worshipers, mostly by announcing at Friday prayers. The account owned by the mosque is mostly in the name of the manager. Mosque reception mainly comes from infaq and waqf of pilgrims. Only a small number of mosques have been audited for their financial statements
Firm Size, Board Size, And Ownership Structure And Risk Management Disclosure Dwi Pangestuti; Erika Takidah; Ratna Anggraini ZR
Jurnal Akuntansi dan Keuangan Islam Vol 5, No 2 (2017)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v5i2.18

Abstract

This research aims to examine the influence of firm size, board size, and ownership structure on risk management disclosure on syariah banking in Indonesia 2011-2014. This research uses secondary data which is the annual report of syariah banking. The sample was selected by purposive sampling which are 10 syariah banking qualified in this research. This research conducts multiple linear regression analysis method to examine the hypothesis in the level of significance 5%. The result of this research showed that firm size, board size and public ownership have influence on risk management disclosure. Meanwhile, the institutional ownership didn’t have a significant impact on risk management disclosure
Pelaporan Corporate Social Responsibility Perbankan Syariah dalam Perspektif Shariah Enterprise Theory (SET) Dori Novarela; Indah Mulia Sari
Jurnal Akuntansi dan Keuangan Islam Vol 3, No 2 (2015)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v3i2.34

Abstract

This study aimed to capture the corporate social responsibility (CSR) reporting inIslamic banks in Indonesia in shariah enterprise theory (SET). The SET disclosureitems adopted from Meutia (2009) that showed by two accountability dimension, i.e.vertical accountability that directed to Allah swt, and horizontal accountability thatdirected to three parties i.e direct stakeholders (employee and customer), indirectstakeholders (community), and the universe.The data taken from annual report 2013,processed and analyzed by content analysis. The study found that Bank MuamalatIndonesia is a highest CSR disclosure from ten Islamic banks. For each detail SET,each banks showed the different result. All banks raise the maximum score for thevertical accountability for the highly disclosure
Peran Auditor Internal dan Sistem Pengendalian Intern (SPI) dalam Pengelolaan Risiko di Lembaga Keuangan Syariah Syahril Syahril
Jurnal Akuntansi dan Keuangan Islam Vol 2, No 1 (2014)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i1.52

Abstract

Setiap kegiatan organisasi yang dilaksanakan untuk mencapai suatu tujuan atau sasaran organisasi pasti akan menghadapi berbagai risiko. Kunci keberhasilan mencapai tujuan atau sasaran organisasi adalah bagaimana pihak manajemen organisasi mengelola risiko tersebut. Terkait dengan pengelolaan risiko, implementasi audit yang bisa digunakan di lembaga keuangan syariah adalah audit internal berbasis risiko (risk based audit). Audit internal berbasis risiko merupakan pendekatan audit yang membantu manajemen dalam menilai proses pengindentifikasian risiko organisasi dan strategi antisipasi manajemen atas risiko dalam bentuk dibangunnya Sistem Pengendalian Intern (SPI) yang tepat dan memadai. Tujuan penelitian adalah untuk mengetahui sejauhmana peran auditor internal dan Sistem Pengendalian Intern (SPI) dalam pengelolaan risiko (risk management) di lembaga keuangan syariah. Pada penelitian ini penulis menggunakan metode deskriptif dengan pendekatan ORCA (Objective, Risk, Control, Action), sedangkan untuk mengidentifikasi risiko material yang dihadapi lembaga keuangan syariah, penulis menggunakan pendekatan aset (the asset approach), pendekatan lingkungan eksternal (the eksternal environment approach) dan pendekatan skenario ancaman (threat scenario approach). Secara umum dari hasil penelitian ini diketahui bahwa auditor internal dan Sistem Pengendalian Intern (SPI) mempunyai peran besar dalam proses pengelolaan risiko di lembaga keuangan syariah.
Determinasi Manajemen Laba Pada Perusahaan Yang Terkategori Daftar Efek Syariah Muhammad Ash-shiddiqy
Jurnal Akuntansi dan Keuangan Islam Vol 7, No 2, Oktober (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i2.73

Abstract

This study aimed to investigate the effect of IFRS convergence and Gorporate Governance on Earnings Management in companies listed on the Daftar Efek Syariah, in addition, this study also intends to prove the alleged differences in the level of earnings management before and after Convergence IFRS enacted. Variables used in this research are the convergence of IFRS, independent commissioners, audit committee, managerial ownership and institutional ownership with a sample of 17 companies. The Test was using regression methods and paired sample t test. Based on the output of the regression, the results of the analysis found a significant relationship between the variables IFRS convergence and institutional ownership to earnings management, while variable independent commissioners, audit committee, and managerial ownership have no effect. The second test, using paired sample t test found no difference in the average level of earnings management before and after IFRS convergence.
Shariah Conformity dan Profitability: Apakah Ethical Identity Berpengaruh di Bank Syariah? Zenubia Maulida Fitria; Sulhani Sulhani
Jurnal Akuntansi dan Keuangan Islam Vol 9, No 2, Oktober (2021)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v9i2.236

Abstract

This study aims to analyze the effect of ethical identity index and company size on Islamic banking performance as measured by shariah conformity and profitability (SCNP). The sample in this study were 48 Islamic banking financial reports taken from the 2014-2017 period. The data analysis method used in this study is multiple linear regression with panel data. The results of this study indicate that the ethical identity index affect shariah conformity and profitability, but company size does not affect the performance of shariah conformity and profitability. The implication of this research is that Islamic banking is expected to improve the identity of Islamic ethics through disclosures in financial reports.Keywords: SCNP, Ethical Identity Index, Performance, Islamic Banking Penelitian ini bertujuan untuk menganalisis pengaruh ethical identity index dan ukuran perusahaan terhadap kinerja perbankan Syariah yang diukur dengan shariah conformity and profitability (SCNP). Sampel dalam penelitian ini sebanyak 48 laporan keuangan perbankan Syariah yang diambil dari periode 2014-2017. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan data panel. Hasil penelitian ini menunjukkan bahwa ethical identity index berpengaruh terhadap shariahl confimity and profitability, namun ukuran perusahaan tidak berpengaruh terhadap kinerja shariah conformity and profitability. Implikasi dari penelitian ini perbankan Syariah diharapkan meningkatkan identitias etika Islam melalui pengungkapan dalam laporan keuangan.Kata kunci: SCNP, Ethical Identity Index, Kinerja, Perbankan Syariah
Corporate Governance and Shariah Non-compliance Risk: The Case of Islamic Banks in Indonesia Opi Ramdani; Mustafa Kamal
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 1 (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i1.370

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance terhadap risiko ketidakpatuhan syariah pada Bank Umum Syariah di Indonesia yang terdaftar di OJK selama periode 2017-2020. Sampel penelitian diambil dengan menggunakan teknik purposive sampling untuk menghasilkan 13 Bank Umum Syariah yang terdaftar di OJK. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Berdasarkan hasil analisis data, secara simultan, semua variabel independen memiliki pengaruh yang signifikan terhadap risiko ketidakpatuhan syariah. Sebagian, ukuran dewan komisaris independen, ukuran dewan komisaris, ukuran dewan pengawas syariah, ukuran komite audit dan frekuensi rapat direksi tidak memiliki pengaruh signifikan terhadap risiko ketidakpatuhan syariah. Sementara itu, ukuran Direksi, Frekuensi Rapat Dewan Komisaris, Frekuensi Rapat Dewan Pengawas Syariah dan Frekuensi Rapat Komite Audit sebagian memiliki pengaruh signifikan terhadap risiko ketidakpatuhan syariah. This study aims to determine the effect of Good Corporate Governance on the sharia non-compliance risk at Islamic Commercial Banks in Indonesia registered with the OJK during the 2017-2020 period. The research sample was taken using a purposive sampling technique to produce 13 Islamic Commercial Banks registered with the OJK. The analytical method used in this study was logistic regression analysis. Based on the results of data analysis, simultaneously, all independent variables have a significant influence on the risk of sharia non-compliance. Partially, the size of the independent board of commissioners, the size of the board of commissioners, the size of the sharia supervisory board, the size of the audit committee and the frequency of meetings of the board of directors do not have a significant influence on the risk of sharia non-compliance. Meanwhile, the size of the Board of Directors, Frequency of Board of Commissioners Meetings, Frequency of Sharia Supervisory Board Meetings and Frequency of Audit Committee Meetings partially have a significant influence on the risk of sharia non-compliance.
Kenapa Seseorang Melakukan Manipulasi Laporan Keuangan?: Studi dengan Pendekatan Skenario Kasus Dilema Etika Hafiez Sofyani; Nadia Rahma
Jurnal Akuntansi dan Keuangan Islam Vol 5, No 1 (2017)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v5i1.12

Abstract

This study aims to identify the reasons why individu wants or does not to manipulates the financial statements. The design of this study refer to ethical dilemma scenarios developed by Sofyani and Pramita (2014). The samples are students of accounting from one university in Yogyakarta, which has joined in financial accounting and taxation courses. Data was analyzed using thematic deductive analysis approach (Braun and Clarke, 2006). The study find that the majority of students who want to manipulate the financial statements due to the reason that the manipulation did not force the legislation. While the majority of students who refuse the manipulation of financial statements reasoned that it violates religion obligation, because there is an element of falsehood. The results of this study can be used as the basis to develop further study with a broader scope, such as with survey approach
Kinerja Keuangan Dan Tingkat Bagi Hasil Deposito Mudharabah Pada Bank Umum Syariah Di Indonesia Umiyati Umiyati; Shella Muthya Syarif
Jurnal Akuntansi dan Keuangan Islam Vol 4, No 1 (2016)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v4i1.29

Abstract

This research aims to analyze the effect of Return On Asset (ROA), Capital Adequacy Ratio (CAR) and BOPO to the level of profit sharing mudharaba deposits Islamic Banks in Indonesia's period January 2011 – June 2015. The data used in this study are monthly data from January 2011 to June 2015. Technical sampling used in this research is purposive sampling, with a sample of 12 Islamic Banks recorded in data from Bank Indonesia. This study uses a computer program SPSS version 20.0 and Microsoft Excel 2007. The result in this research showed that Return On Asset (ROA) and Capital Adequacy Ratio (CAR) partially have significant effect on the level of profit sharing mudharaba deposits While the partial BOPO haven’t significant effect of the level of profit sharing mudharaba deposits Simultaneously, Return On Asset (ROA), Capital Adequacy Ratio (CAR) and BOPO had significant effect on the level of profit sharing mudharaba deposits The results also show that variable Return On Asset (ROA) the most dominant on the level of profit sharing mudharaba deposits with the value β of -0,273, and a significance value smaller than 0,05 (0,000 0, 05).
Analisis Kinerja Perbankan Syariah di Indonesia dengan Pendekatan Maqashid Indeks Suhada Suhada; Pramono Sigit
Jurnal Akuntansi dan Keuangan Islam Vol 2, No 1 (2014)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i1.50

Abstract

Maqoshid index is one of the alternatives in measuring the performance of Islamicbanking, Islamic banking which assessed aspects attainment of goals sharia. In thisresearch the author tried to assess the performance of Islamic banking in Indonesiawith maqoshid index approach. This research uses descriptive quantitativemethodology to the entire study population of Islamic banking in Indonesia, while thesample is that Islamic banking has published an annual report 3 year. This researchusing purposive sampling method. From the results of the research with maqoshidindex approach, in 2009 and 2010 BMI become Islamic bank which the bestperformance with best ratio value are 13.67% and 13,64 whereas in 2011 BSMbecame the best performance Islamic Bank with the best value ratio of 13.85%.

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