Pandangan Institusi Keuangan Islam Terhadap Audit Syariah

Islamic banking in Indonesia, is growing rapidly since the issuance of policies on Islamic Banking. In order to minimize the risk of problems in the banking system, made efforts to control the use of patterns and mechanisms are getting better and is comprehensive. Audit Sharia in the Islamic financial services means the accumulation and evaluation of evidence to determine and report the level of concordance between the information and the criteria established for the purpose of Shariah compliance. Audit should be conducted by a competent and independenOleh therefore, auditors are representatives of the shareholders who want jobs (investment) them according to the laws of Islamic Shari'a

IMPLIKASI SHARIAH GOVERNANCE TERHADAP REPUTASI DAN KEPERCAYAAN BANK SYARIAH

The object of this study is Bank Muamalat Indonesia in Central Java, while the number of samples used was 200 respondents using purposive sampling techniques. The techniques of analysis used descriptive analysis and SEM analysis with the help of AMOS. The results of computational data show that the implementation of sharia government that consists of 6 (six) indicators, namely: transparency, accountability, responsibility, indedendency, justice and shariah compliance has shown good results. Shariah compliance is an indicator of the dominant Islamic government, while responsibility and justice is an indicator of weak governance in explaining sharia. Imple­mentation of shariah governance significant effect on the reputation and customer confidence in Islamic banks.***Obyek dari kajian ini adalah Bank Muamalat Indonesia di Jawa Tengah dengan jumlah sampel sebanyak 200 responden dan dengan mengunakan teknik purposive sampling. Teknik analisis yang digunakan adalah deskriptif dan SEM dengan bantuan AMOS. Hasil penghitungan data menunjukkan bahwa imple­mentasi shariah governance meliputi enam indikator yaitu transparansi, akun­tabilitas, pertanggungjawaban, independensi, keadilan, dan shariah compliance telah menunjukkan hasil baik. Shariah compliance merupakan indikator islamic govenrment yang dominan, sementara pertanggung jawaban dan keadilan merupakan indikator lemah untuk menjelaskan shariah governance. Imple­mentasi shariah governance memiliki pengaruh yang signifikan pada reputasi dan kepercayaan pelanggan terhadap perbankan syariah

IMPLIKASI SHARIAH GOVERNANCE TERHADAP REPUTASI DAN KEPERCAYAAN BANK SYARIAH

The object of this study is Bank Muamalat Indonesia in Central Java, while the number of samples used was 200 respondents using purposive sampling techniques. The techniques of analysis used descriptive analysis and SEM analysis with the help of AMOS. The results of computational data show that the implementation of sharia government that consists of 6 (six) indicators, namely: transparency, accountability, responsibility, indedendency, justice and shariah compliance has shown good results. Shariah compliance is an indicator of the dominant Islamic government, while responsibility and justice is an indicator of weak governance in explaining sharia. Imple­mentation of shariah governance significant effect on the reputation and customer confidence in Islamic banks. *** Obyek dari kajian ini adalah Bank Muamalat Indonesia di Jawa Tengah dengan jumlah sampel sebanyak 200 responden dan dengan mengunakan teknik purposive sampling. Teknik analisis yang digunakan adalah deskriptif dan SEM dengan bantuan AMOS. Hasil penghitungan data menunjukkan bahwa imple­mentasi shariah governance meliputi enam indikator yaitu transparansi, akun­tabilitas, pertanggungjawaban, independensi, keadilan, dan shariah compliance telah menunjukkan hasil baik. Shariah compliance merupakan indikator islamic govenrment yang dominan, sementara pertanggung jawaban dan keadilan merupakan indikator lemah untuk menjelaskan shariah governance. Imple­mentasi shariah governance memiliki pengaruh yang signifikan pada reputasi dan kepercayaan pelanggan terhadap perbankan syariah

Adaptasi Laporan Keuangan Pada Entitas Nonlaba Berdasarkan Isak 35 (Studi Kasus pada Universitas Ibrahimy Sukorejo Situbondo)

This research aims to analyze and adapt the financial reporting of non-profit entities based on Interpretation of Financial Accounting Standards 35 (ISAK 35): concerning the Presentation of Financial Statements for Non-Profit Oriented Entities. Namely the interpretation of the Statement of Financial Accounting Standards 1 (PSAK 1): concerning the Presentation of Financial Statements. For other accounting provisions for non-profit entities, it refers to the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and Sharia Accounting Standards (SAS). Qualitative research was conducted with a case study at the University of Ibrahimy Sukorejo Situbondo. The results of this study, it is necessary to change the accrual basis recording method with the double entry system, preparation of adjusting journals to then compilation of financial position reports, comprehensive income reports, changes in net assets reports, cash flow reports and notes on financial reports based on ISAK 35. Adaptation of university financial reports Ibrahimy based on ISAK 35 is carried out by adjusting the required account posts by Ibrahimy University with the accounts stated in the Interpretation of Financial Accounting Standards 35 (ISAK 35

Participative Budgeting Reality in The Society of Osing Ethnic Kemiren Village Banyuwangi District (An Ethnometodology Study)

The purpose of this study was to find out, analyze and provide an overview of the reality of the life of the osing society of Kemiren Banyuwangi Village, especially regarding involvement in the budgeting planning process. This research is classified into qualitative research with the approach used in this research is ethnometodology approach. Broadly speaking, the results of this research explain that the Osing ethnic in Kemiren Village, Glagah Sub-district has local wisdom that until now is still very maintained. The exclusion of local wisdom values ​​found in the ethnic of osing in the form of mutual cooperation, honesty, mutual or harmonious values, obedience values ​​or accordingly all represent representation of the osing society in behaving and will influence the development process. Keynote: Osing Ethnic, Local Wisdom, Budgeting,Ethnometodology DOI: 10.7176/RJFA/11-2-14 Publication date: January 31st 202

The Influence of the Amount of CSR Costs Against Public Response and Company Performance

This study aims to determine the effect of the amount of CSR costs to public response and performance of the company. This research is a quantitative explanatory with a sample of 28 banking companies listed in Indonesia Stock Exchange during the period 2011-2015 are directly and indirectly, using path analysis for testing whether there is influence directly or indirectly influence. The results showed that the amount of CSR costs has positive influence on the community response, amount of CSR costs scale positive effect on the performance of the company, the public response has positive influence on the performance of the company, the amount of CSR costs positive effect on the company's performance with the public response intervening variables. Keywords: CSR, Response, Corporate Performance.

Kajian Teoritis Tentang Budaya Organisasi, Independensi, dan Etika Profesi terhadap Kinerja Auditor BPKP melalui Motivasi dan Profesionalisme

This study aims to discuss Theoretical Studies of Organizational Culture, Independence, and Professional Ethics on the Performance of BPKP Auditors through Motivation and Professionalism. The factors used include Organizational Culture, Independence, Professional Ethics, Motivation, and Professionalism. This study was conducted to examine the factors that can support the performance of the internal auditors of BPKP. The focus of this research is on the internal auditors of BPKP by using a sampling technique carried out using a questionnaire via google form. This type of research uses a descriptive qualitative method with a theoretical study of the factors that affect the performance of BPKP's internal auditors. The results of this study indicate that: 1) Organizational Culture plays an important role in supporting BPKP Auditor Performance, 2) Professional Ethics plays an important role in supporting BPKP Auditor Performance, 3) Organizational Culture plays an important role in realizing auditor motivation, 4) Professional Ethics plays an important role in supporting Professionalism , 5) Independence plays an important role in supporting BPKP Auditor Performance, 6) Motivation plays an important role in supporting BPKP Auditor Performance, 7) Auditor professionalism plays an important role in supporting BPKP Auditor Performance. From the results of the analysis for the next stage of research development will be carried out statistical tests with SEM analysis

Empowerment and Accountability Report of Jami' Mosque Al baitul Amien Jember Foundation

This study aims to find out how to empower all potential and how to account for all Jami 'Al Baitul Amien Jember Foundation activities.This research uses qualitative approach with research case study type. Interviewing techniques, documentation and observation were used in the data collection. Whereas the data was analysed using Miles and Huberman model. Data and information obtained show that empowerment is being handled by many units of Al Baitul Amien Jember Foundation which have principle of quality improvement, either technically, practically, conceptually and morally by seeing the big potency. But there is still an overlapping of position at management level, due to the lack of available human resources. The accountability report is divided into three types consisting of: Reports that reported to the Foundation but not to the pilgrims, Reports that Reported to the Foundation and to the pilgrims, and Reports that reported to the Foundation and specifically reported to the pilgrims. Keywords: Empowerment, Accountability, Foundation of Jami' mosque Al Abitul Amie

Model Pengendalian Internal Pesantren

This research aims to produce a model of internal control at Pesantren as an educational institution that upholds the values of Islamic culture and traditions. In managing its organization, each entity has the same potential to correct fraud. One of supports expected to be able to prevent fraud and become an effective means to achieve goals is the internal control. The qualitative researchis conducted with a strategy grounded theory at Pondok Pesantren Salafiyah Syafi’iyah Sukorejo. The results of this study found that the unique element of Pesantren is the value of spirituality that underlies all activities. These elements of spirituality are categorized as the following, namely 1) the categories of beliefs and attitudes consisting of iman, akhlak, amanah, spiritual connection and barokah, 2) practice consisting of niat, khidmah, musyawarah and istikharah, 3) management consisting of Pengasuh Pesantren, centralization and salaf-khalaf, and 4) pesantren heritage consisting of ibadah, wirid, hizib and istiqamah. These spiritual elements become effective fortress for pesantren in carrying out all its activities, and are named Spiritual-based Internal Contro

Audit Committee, Board, and Audit Report Lag

Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to find out the effect of audit committee and board characteristics to audit report lag. The variable independent consist of audit committee size, audit committee independent, board size, board independent, and board meeting, meanwhile the variable control consists of firm size, loss, and quality auditor. Sample of this study is 55 firms in BEI around 2017 2018 periods. The annual financial statement data gotten from BEI official, and analyzed by using multiple regression model. The result showed that only board size has significant effect to audit report lag, while audit committee size, audit committee independent, board independent, and board meeting variables have do not have significant effect to audit report lag