Jurnal Akuntansi dan Keuangan Islam (JAKIS)
Journal published by Sekolah Tinggi Ekonomi Islam SEBI
Jurnal Akuntansi dan Keuangan Islam (JAKIS)
Jurnal Akuntansi dan Keuangan Islam (JAKIS) is a national journal that is published by the Islamic Accounting Department, SEBI School of Islamic Economics. The journal focuses on Islamic Accounting, Finance and Auditing. JAKIS is published twice a year in April and October.
Subjects: Islamic Studies, Finance, Banking, Accounting & Econometrics
Accreditation: Not accredited.
Articles
1–50 of 55 results.
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Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Islamic Social Reporting pada Bank Umum Syariah di Indonesia Download• 2018 Indonesia
Bahasa Indonesia
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... -
• 2018 Indonesia
Bahasa Indonesia
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...
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• 2018
Bahasa Indonesia
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...
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Akuntansi Sosial Spiritual antara “Innaa Lillaahi Wa Innaa Ilaihi Raaji'uun” dan “Lakum Diinukum Wa Liya Diin” (sebuah Studi Komparasi antara Pertanggungjawaban Universal dan Parsial) Download• 2018
Bahasa Indonesia
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...
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Perilaku Etis Individu dalam Pelaporan Keuangan: Peran Pendidikan Berbasis Syariah dan Komitmen Religiusitas Download• 2018
Bahasa Indonesia
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...
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• 2018 Indonesia
Bahasa Indonesia
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...
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• 2018 Bahrain • Indonesia • Iran • Malaysia • Qatar • 1 more
Bahasa Indonesia
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...
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• 2018
Bahasa Indonesia
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...
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• 2018
Bahasa Indonesia
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...
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Penilaian Tingkat Kesehatan Bank: Pendekatan CAMEL dan RGEC (Studi pada Bank Maybank Syariah Indonesia Periode 2011-2016) Download• 2018 Indonesia
Bahasa Indonesia
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...
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• 2017 Indonesia • Iran • Kuwait • Malaysia • Qatar • 2 more
Bahasa Indonesia
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...
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Kenapa Seseorang Melakukan Manipulasi Laporan Keuangan?: Studi dengan Pendekatan Skenario Kasus Dilema Etika Download• 2017 Indonesia
Bahasa Indonesia
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...
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• 2017 Indonesia
Bahasa Indonesia
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...
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• 2017 Indonesia
Bahasa Indonesia
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...
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• 2017 Indonesia
Bahasa Indonesia
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...
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• 2017
Bahasa Indonesia
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...
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• 2017
Bahasa Indonesia
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...
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Integrasi Unsur Spiritualitas dalam Prinsip Good Cooperative Governance: Revitalisasi Nilai Koperasi Download• 2017 Indonesia
Bahasa Indonesia
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...
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• 2017 Indonesia
Bahasa Indonesia
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...
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Firm Size, Board Size, and Ownership Structure and Risk Management Disclosure on Islamic Banking in Indonesia Download• 2017 Indonesia
English
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... -
• 2016
Bahasa Indonesia
This study aims to determine the level of efficiency of Zakat Management Organization period 2012-2014 using Data Envelopment Analysis (DEA) method with the production approach. Data Envelopment Analy...
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Kinerja Keuangan dan Tingkat Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia Download• 2016 Indonesia
Bahasa Indonesia
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 2...
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Pengungkapan Corporate Social Responsibility Bidang Pendidikan dalam Laporan Tahunan Bank Umum Syariah di Indonesia Download• 2016 Indonesia
Bahasa Indonesia
This research is a descriptive study that aims to understand the suitability of the intent and purpose of CSR education disclosure in annual reports Islamic Bank in Indonesia. The annual reports used ...
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Pengungkapan Corporate Social Responsibility (CSR) Bank Umum Syariah Berdasarkan Islamic Social Reporting Index (Indeks ISR) Download• 2016
Bahasa Indonesia
The purpose of this study was to measure the extent to which the rate of ISR index scores when using the item more comprehensive. The population in this study was 12 BUS (Islamic Banks) and sample sel...
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• 2016 Indonesia
Bahasa Indonesia
This research is aimed to measure the efficiency of Islamic Insurance Companies in Indonesia by using Data Envelopment Analysis (DEA). The sample used in this research are the Islamic Insurance Compan...
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Pengukuran Kinerja Bank Umum Syariah dengan Maqasid Index dan Sharia Conformity And Profitability (SCNP) Download• 2016 Indonesia
Bahasa Indonesia
This study aims to measure the performance of Islamic banking by using maqasid sharia Framework and SCnP model, which both of the models have been adapted to the characteristics of Islamic banking. Re...
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• 2016 Indonesia
Bahasa Indonesia
This study aims to examine the influence of sharia compliance and Islamic Corporate Governance against fraud in Islamic banks. Independent variables used are sharia compliance with the Islamic Income ...
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• 2016 Indonesia
Bahasa Indonesia
This study aims to discover and know the issues and challenges the competence of the shariah supervisory board in Indonesia. Given the inequality between sharia accounting competence. The discussion o...
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Dewan Pengawas Syariah dan Pengungkapan Aspek Lingkungan, Produk dan Jasa pada Bank Syariah Download• 2016 Indonesia
Bahasa Indonesia
This study aims to provide empirical evidence of the influence of the role of the Sharia Supervisory Board on the disclosure of environmental aspects and aspects of banking services product on Islamic...
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• 2016 Indonesia
Bahasa Indonesia
The study aims to investigate the Islamic Social Reporting Disclosure (ISRD) practicesin Sharia Banks of Indonesia and determine the non financial factors that may influence to level of ISRD on 2010 â...
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• 2015 Indonesia
Bahasa Indonesia
This study is a descriptive study to assess voluntary disclosure in annual reports Islamic Banks (iB) with that should be disclosed. Annual reports used in this study is an annual report iB in Indones...
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Analisis Pengaruh Informasi Laporan Keuangan terhadap Keberlanjutan Laba (Earnings Sustainability) pada Lembaga Keuangan Syariah: Studi Kasus Bank Syariah Mandiri Pusat Jakarta Download• 2015 Indonesia
Bahasa Indonesia
The issue will be discussed is the effect of financial information to earnings sustainability that focuses on case studies of BSM. Operating profit of BSM was fluctuated from year to year, so it is ne...
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• 2015
Bahasa Indonesia
This study aims to formulate a system of accounting cycle on trash bank. This study used descriptive methods and qualitative data. This study’s subjects consisted of respondents and the data library...
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• 2015 Indonesia
Bahasa Indonesia
This study aimed to evaluate the degree of implementation of syariah compliance in Islamic banks in Indonesia toward 3 aspects i.e Syariah Supervisory Board (SSB), product and financial report. The st...
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• 2015 Indonesia
Bahasa Indonesia
The implementation of corporate social responsibility has entered a new era is no exception in Islamic companies, especially of Islamic banking. Islamic Social Reporting Index is one way of measuring ...
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• 2015 Indonesia
Bahasa Indonesia
Zakat and tax synergies is a great need for a nation to support the growth of development and poverty alleviation. Some countries have done so by making a tax credit. Although in different way, the im...
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• 2015
Bahasa Indonesia
Shariah audit had an important role in maintaining shariah compliance for an sharia entity in this case of shariah banking considering encouraging its development to driven away. So that the problem o...
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• 2015
Bahasa Indonesia
The analysis conducted will interpret ratios or financial data and its implications. This research is compiled to analyze health assessment KJKS BMT Binamas years 2012-2014 using a standard assessment...
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Pelaporan Corporate Social Responsibility Perbankan Syariah dalam Perspektif Syariah Enterprise Theory Download• 2015 Indonesia
Bahasa Indonesia
This study aimed to capture the corporate social responsibility (CSR) reporting in Islamic banks in Indonesia in shariah enterprise theory (SET). The SET disclosure items adopted from Meutia (2009) th...
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• 2015 Indonesia
Bahasa Indonesia
This study examines financial factors namely Size, Profitability and Leverage as well as non-financial factors, namely Industrial Type and Size of Board of Commissioner that affect the level of disclo...
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• 2015
Bahasa Indonesia
This research is on purpose to discover any significant differences on Panin Syariah Bank work performance before and after go public using the RGEC Method, and also to find out how large the differen...
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Analisis Kinerja Perbankan Syariah di Indonesia dengan Pendekatan Maqoshid Indeks (Periode 2009-2011) Download• 2014 Indonesia
Bahasa Indonesia
Maqoshid index is one of the alternatives in measuring the performance of Islamic banking, Islamic banking which assessed aspects attainment of goals sharia. In this research the author tried to asses...
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Model Pelaporan Kinerja Sosial Perbankan Syariah: Implementasi Islamic Social Reporting Index (Indek ISR) di Indonesia Download• 2014 Indonesia
Bahasa Indonesia
One of the effort to increase the trust of shariah banks stakeholder is by reporting the information relating with the social performance ability in shariah view. The reporting social performance form...
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Peran Auditor Internal dan Sistem Pengendalian Intern (SPI) dalam Pengelolaan Risiko di Lembaga Keuangan Syariah Download• 2014
Bahasa Indonesia
Setiap kegiatan organisasi yang dilaksanakan untuk mencapai suatu tujuan atau sasaran organisasi pasti akan menghadapi berbagai risiko. Kunci keberhasilan mencapai tujuan atau sasaran organisasi adala...
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Pengaruh Motivasi, Pengetahuan Akuntansi, dan Religiusitas terhadap Kualitas Lulusan Program Studi Akuntansi Syariah Download• 2014
Bahasa Indonesia
Along with the development of economy and business, the competitiveness of it is increasing. Increasing competitiveness requires educational institutions to continuously improve the quality of graduat...
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Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa STEI SEBI Jurusan Akuntansi Syariah terhadap Profesi Akuntan Publik Download• 2014
Bahasa Indonesia
This study aims to determine the factors that affect SEBI student interest subject to Islamic Accounting Public Accounting profession. These are intrinsic work values, socio-economic and personality f...
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Analisis Pengungkapan Sharia Compliance dalam Pelaksanaan Good Corporate Governance Bank Syariah Indonesia Download• 2014 Indonesia
Bahasa Indonesia
This research is an exploratory study aimed to measure and assess sharia compliance in the framework of implementation of Good Corporate Governance in Sharia Banking Indonesia based an indicators used...
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Keberhasilan Penerapan SIA sebagai Variabel Pemoderasi Atas Hubungan Komitmen Organisasional dan Kinerja (Survei pada BUMN di Indonesia) Download• 2014 Indonesia
Bahasa Indonesia
The purposes of this study is to test: (1) the influence of organizational commitment on companies financial performance; and (2) the influence organizational commitment and success of implementation ...
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Pengaruh Penerapan Peran Komite Audit, Peran Dewan Pengawas Syariah, dan Efektivitas Pengendalian Intern Atas Pelaporan Keuangan terhadap Kualitas Pelaporan Keuangan (Studi Empiris pada Bank Syariah di Indonesia) Download• 2014 Indonesia
Bahasa Indonesia
This study examines the effect of audit committee role, shari’a supervisory board role, and internal control over financial reporting effectiveness, on financial reporting quality. The data is tak...
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• 2014
Bahasa Indonesia
Earnings management in this study are based on the opinion of Schipper that said earnings management as managerial engineering undertaken by management to deliberately intervene in the process of dete...