A Narrative Analysis Using the Concept of Tabligh on the Obligation of Financial Statements Disclosure

Facts show that the rate of the disclosure financial statements by full-fledged sharia financecompaniesinIndonesiaisstillhighlylimited.Outofthreecompanies,onlyPT.Al Ijarah Indonesia Finance which give full and voluntary financial statements disclosure. This research aims to reveal the motivation of financial statements disclosure by full-fledged sharia finance companies using the concept of tabligh. This research uses theparadigmof tauhidandqualitativeapproach.Dataiscollectedbyintervieweingfour key informants from PT Al Ijarah Indonesia Finance to uncover motives and document study. Data is analyzed using Greimas’ structural narrative analysis and combined with the concept of tabligh. The results of the research show that the motive of financial statements disclosure by PT Al Ijarah Indonesia Finance is to communicate (tabligh) the financial statements to the stakeholders so that a broad and clear picture of the company is provided. Communicating (tabligh) informations broadly and clearly is what PT Al Ijarah Indonesia Finance aims for, which can be explained in several narrative relations; first, internal relations in which the constraints of ALIF internal disclosure become the consideration for the publication goodwill, which when combined with the concept of tabligh becomes the foundation of the disclosure. Second, the extent and content of the disclosure in the relation of subject and object as an informative disclosure, and when combined with the concept of tabligh becomes an extensive disclosure. The last relation is the disclosure media as the target of disclosure in the relation of sender and receiver, so that when combined with the concept of tabligh it becomes an effective act of communication

Contextualization of Al Hisbah to Build A Government Internal Control System

State losses in the government sector are caused by a variety of complex factors, including the weakness of internal control system. The organizational factors and the quality of the supervisory apparatus are two weak points that cause the ineffective earlywarningsystem.Thisstudyaimstoevaluatetheweaknessesofthesetwoaspects to reconstruct the government internal control systembased on al hisbah.This study usesacriticalqualitativeapproachintheIslamicparadigm.Thisstudyemphasizesone of the non-ministerial government institutions by conducting in-depth interviews and documentation studies. The informants consisted of eleven people, which are experts in the public sector, chairman of the drafting team for the law of government internal control system, officials in the Ministry of Administrative and Bureaucratic Reform, technical deputies, APIP leaders in the government institution in question, and experts of al-hisbah.The result of the research shows that the institutional contextualization of al hisbahis compatible in reconstructing the government internal control system because it offers a more independent organizational structure and more competent human resources in quality and quantity at the level of central, ministry/institutional, and regional government

Accountability of Account Administration for Confiscated Fund from Criminal Cases: A Perspective of Institutional Isomorphism

Research aims: This study aims to critically analyze the account administration of confiscated funds from criminal cases at the Public Prosecution Service of the Republic of Indonesia using three-dimensional Isomorphism of DiMaggio Powel’s New Institutional Theory. Design/Methodology/Approach: We employ qualitative approach using three-dimensional Isomorphism of DiMaggio Powel’s New Institutional Theory; coercive pressure, mimetic pressure dan normative pressure. We interviewed 21 informants including officials from Special Crimes and General Crimes Section who are responsible for the account administration of confiscated funds. Also, with auditors from the Supreme Audit Institutions who audited the Public Prosecution Service of the Republic of Indonesia, and the Corruption Eradication Commission officials to get new views on how the conduct the account administration of confiscated funds.Research findings: The results indicate that there is coercive pressure in making regulations for account administration of confiscated funds in the form of repeated findings from the Supreme Audit Institutions and the Minister of Finance Regulation of 182/PMK.05/2017. Mimetic pressure is also indicated with the requirement to imitate succeeded similar organizations. The General Attorney's Office has to clarify organizational structure for the Evidence and Confiscation Management Section at the District Attorney's level and establish competency standards for all officials. This means less professionalism due to the absence of procedure supported by information system, which becomes normative pressure.Theoretical contribution/Originality: This study contributes to the literature on exploring public sector phenomena in the perspective of three-dimensional Isomorphism of New Institutional Theory; as well as explaining changes in policy and organization structure for the account administration of confiscated funds from criminal cases.Practitioner/Policy implication: This study provides input to reform the account administration of confiscated funds from criminal cases to make it more accountable on its policies and organization structure.Research limitation/Implication: This study only explains and evaluates the weaknesses of account administration of confiscated funds. There is the need of aspects reconstruction based on three-dimensional Isomorphism of DiMaggio Powel’s New Institutional Theory in order to be accountable on its policies and organization structure

Towards a Maqashid sharia-based conceptual framework of Islamic financial reporting in Indonesia: criticizing “Economic” decision usefulness objective

All the Conceptual Framework of Financial Reporting put economic decision-making usefulness the objective of financial reporting, including what so called as the Basic Framework for the Preparation and Presentation of Sharia Financial Statements (BFSFS) in Indonesia. BFSFS is the Indonesian conceptual framework adopted by the Indonesian Institute of Accountants (IAI) from the Framework for Preparation and Presentation Financial Statement International Accounting Standards Committee (IASC). Many criticisms are addressed to BFSFS because it is seen as carrying the interests of capitalism, imperialism and secularism. This article aims, first, to criticize the concept of "sharia principles" used as the foundation for the development of BFSFS in Indonesia; second, to criticize the use of decision usefulness concept as the main objective of sharia entity financial report adopted by BFSFS; third, to initiate maqashid sharia as the foundation of sharia Conceptual Framework of Financial Reporting development. In doing so we use criticism-reflective-constructivist approach

Organizational Culture, Management Accounting Information, Innovation Capability and SME Performance

In accordance with the theories of organizational culture, innovation diffusion and TAM, this study examines the relationship between organizational culture, management accounting information, innovation capability and company performance in small and medium enterprises (SMEs) in the city of South Tangerang. Data for the study were collected through a questionnaire survey of a sample of 160 top and middle level managers in SMEs. The results obtained reveal that organizational culture has a significant positive effect on company performance. In addition, the results show that the use of management accounting information and innovation capability has no significant effect on firm performance

Maqasid Syariah Sebagai Metode Membangun Tujuan Laporan Keuangan Entitas Syariah

This article seeks to provide an interpretation of the concept of maqasid sharia then perform a constructive synthesis of various financial reporting purposes. Developing objective of financial statement, including sharia entity’s financial statement, is generally based on the decision usefulness approach that is oriented for economic decision making. Through entity’s financial statement objectives which include primary (dharuriyyat), secondary (tahsiniyyat), and tertiary (hajiyyat) objectives, it is found that (sources and uses) of asset as well as its administration prove to be essential in achieving maqashid sharia. This article proposes the formulation of primary, secondary, and tertier financial statement objectives

Menuju akuntansi syar'i berbasis maqasidi

Buku ini secara umum dimaksudkan menampilkan sekumpulan konsep atau teori akuntansi syar'i yang disusun secara sistematis dan integratif untuk dipraktikan.x, 116 hlm.: 23 c