
Umiyati Umiyati, Muhammad Danis Baiquni
This research discusses the effect of firm size, profitability, and leverage on Islamic Social Reporting (ISR) at Sharia Commercial Bank in Indonesia. The sample is 8 Syariah Commercial Banks in Indon...

Mohammad Iqbal Bagus Ramadhan, Ahim Abdurahim, Hafiez Sofyani
This study aims to analyze the influence of Islamic banking-intellectual capital (ib-vaic) covered; capital employed, human capital, and structural capital, toward maqashid shariah performance in Isla...

Prayogo P. Harto, Vivi Sufi Anggraeni, Ai Nur Bayinah
This study aims to determine the financial performance of zakat institutions. Measurement of financial performance by using financial ratios listed in the International Standard of Zakat Management (I...

Nur Muchamad Kurniawan, Sri Mulyati
This study aims to explain socio-spiritual accounting from the point of view of entity theory and shariah enterprise theory and to analyze the difference between both. The indicator of analysis in thi...

Nadia Rahma, Rahmani Timorita Yulianti, Hafiez Sofyani
This study aims to examine whether there are differences in ethical behavior on financial reporting by an individual who studied economics and business based on sharia and non-sharia curriculum. In ad...

Rini Rini
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 sta...

Krisno Septyan
The purpose of this study was determine the impact of Shariah Supervisory Boards' Characteristic and Audit Firm Size against Disclosure Level. Shariah Supervisory Boards (SSB)'s Characteristic measure...

Nuraini Nuraini, Mustafa Kamal
This research aims to determine influence of the claim risk, retakaful contribution, operating expenses, exchange rate, inflation rate and BI rate toward proportion of tabarru' funds on Islamic life i...

Prayogo P. Harto, Ria Riwandari
This research aims to determine the form of financial statements Sharia BUMDes. This research using literature review. The accounting standards that form the basis in preparing the financial statement...

Erika Amelia, Astiti Chandra Aprilianti
This study aims to determine the level of health at PT. Bank Maybank Syariah Indonesia if measured using CAMEL (Capital, Asset, Management, Earning, Liquidity) method and RGEC (Risk Profile, Good Corp...

Rilanda Adzhani, Rini Rini
The purpose of this research was to analyze whether there are differences the performance of Islamic banking in Asia, based on the concept of Maqasid al-Shari’ah, using MI (Maqasid Index) value. Thi...

Hafiez Sofyani, Nadia Rahma
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 Pra...

Annisa Difa Saufanny, Siti Khomsatun
Based on Peraturan Bank Indonesia Nomor 13/23/PBI/2011, Indonesian Islamic bank has faced Rate of Return Risk and Equity Investment Risk that has been not faced by conventional bank. Moreover, Islamic...

Ria Nur Rizqiyah, Ahmad Tarmidzi Lubis
Along with the rapid development of internet technology today, the company's financial reporting activities can be done via the Internet in real time in an easy way and a wider scope. Internet-based f...

Evy Rahman Utami
The objective of this study is to examine the relationship between changes of  performance and changes of compensation of board commissioners and board of directors. In contrast to previous research...

Siti Nurhasanah, Deni Lubis
This study aims to know how performance efficiency BAZNAS in Bogor city, Bogor district, and Sukabumi district, and recommends things need BAZNAS have not been efficient can reach 100 percent efficien...

Ilhamdi Ilhamdi, Neng Evi Silvia Arianti
This study aims to analyze the factors that affect the disclosure of intellectual capital, namely board diversity and firm size. The samples used were secondary data from Annual Report of Islamic Bank...

Fitri Nur Rilah, Nur Indah Riwajanti
The aim of this research was to examine the integration of spirituality element in Good Cooperative Governance (GCG) priciples. This was a qualitative post-modernist research. The research was conduct...

Riani Riani, Sepky Mardian
This study discusses and understands the competence and independence of auditors on audit quality in sharia banking in Indonesia. While in the discussion the authors analyze the things that are deemed...

Dwi Pangestuti, Erika Takidah, Ratna Anggraini Zr
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...