Dr. Sigid Eko Pramono, S.E., Ak., MIBA.

Dr. Sigid Eko Pramono, S.E., Ak., MIBA.

Magister Akuntansi Syariah
Biografi

Peneliti LPPM Tazkia

34

Penelitian

2

Pengabdian Masyarakat

Pengabdian

Tanggal Publikasi: 22 Apr 2024

PENINGKATAN LITERASI TATA KELOLA PESANTREN DAN PELATIHAN SOFTWARE AKUNTANSI SANTRI PADA PESANTREN DI INDONESIA

Pesantren di Indonesia memiliki potensi ekonomi yang signifikan, namun masih memerlukan peningkatan dalam tata kelola dan pelaporan keuangan. Kegiatan ini bertujuan untuk meningkatkan literasi tata kelola pesantren dan keahlian praktisi pesantren dalam menggunakan software akuntansi SANTRI melalui webinar dan pelatihan. Metode yang dilakukan pada kegiatan ini dengan pelaksanaan webinar online dan pelatihan hybrid menggunakan software SANTRI, dilanjutkan dengan evaluasi melalui pretest dan post-test. Kegiatan ini menghasilkan peningkatan pemahaman peserta tentang tata kelola pesantren dan tingkat kepuasan peserta yang puas dengan terhadap pelatihan software SANTRI. Dapat disimpulkan masih banyak pesantren yang belum menerapkan laporan keuangan sesuai pedoman akuntansi pesantren, dan pelatihan software SANTRI sangat diperlukan untuk meningkatkan transparansi dan akuntabilitas. Kegiatan ini sebaiknya dilaksanakan secara berkelanjutan dengan kerjasama berbagai pihak.

Penelitian

Tanggal Publikasi: 27 Jan 2024

RELATIONSHIP OF INTERNAL AUDITOR INDEPENDENCE, INTERNAL AUDIT EFFECTIVENESS AND SHARIA COMPLIANCE (CASE STUDY ON SHARIA BANK IN EAST JAVA)

This study aims to analyze the impact of the effectiveness of internal audit in improving sharia compliance in this case effectiveness is highly dependent on the independence of internal auditors. The subjects of this research are all internal auditors who work for Islamic banks in East Java province. The sample used in this study was taken through purposive sampling method. This study uses a type of quantitative research with hypothesis testing. In this study using Partial Square Structural Equation Modeling (PLS-SEM) analysis used for validity tests and reliability tests with the help of analytical tools in the form of Smart-PLS 4.0 software. The results of this study indicate that the internal auditor independence variable has no significant effect on sharia compliance. The internal audit effectiveness variable has a significant effect on sharia compliance. The internal auditor independence variable has a significant influence on the effectiveness of the internal audit. And the internal auditor independence variable has a positive effect on Sharia compliance by means of internal audit effectiveness

Pengabdian

Tanggal Publikasi: 2 Feb 2024

PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN PESANTREN DENGAN APLIKASI SANTRI

Laporan ini bertujuan untuk meningkatkan literasi tentang pedoman laporan keuangan pesantren; memberikan pelatihan penggunaan aplikasi SANTRI, dan mendampingi pesantren dalam penyusunan laporan keuangan sesuai standar PSAK yang berlaku. Kegiatan pendampingan dilakukan selama enam bulan dengan melibatkan pesantren di Bogor dan Tangerang, dan memilih lima pesantren yang memiliki komitmen yang tinggi untuk program penyusunan laporan keuangan. Kegiatan diselenggarakan dalam bentuk webinar/workshop tentang Pedoman Akuntansi Pesantren, pelatihan aplikasi SANTRI untuk admin pesantren, dan kegiatan pendampingan implementasi aplikasi SANTRI pada pesantren terpilih. Dari kegiatan webinar/workshop Pedoman Akuntansi Pesantren terlihat peningkatan pemahaman peserta tentang akuntansi pesantren yang ditunjukkan meningkatnya rataan nilai post-test. Setelah pelaksanaan pelatihan software SANTRI juga terlihat antusiasme peserta untuk mengikuti kegiatan pendampingan penyusunan laporan keuangan. Namun dari 266 peserta yang mendaftar untuk kegiatan pendampingan, hanya lima pesantren terpilih terdapat dua Pesantren yang berhasil mengikuti
kegiatan hingga penyusunan saldo awal laporan keuangan dengan aplikasi SANTRI. Beberapa kendala yang dihadapi dalam proses PKM ini adalah kualitas sumber daya manusia (SDM) pesantren yang kurang memadai untuk penggunaan aplikasi SANTRI, kurangnya koordinasi antara pengurus pesantren dan pihak yayasan, kendala pelaksanaan pendampingan yang dilaksanakan secara online serta kendala teknis terkait sulitnya mengidentifikasi aset-aset pesantren.

Penelitian

Tanggal Publikasi: 16 Jun 2016

Loan Loss Provisions, Income Smoothing and Loan Growth: Evidence from Islamic Banks

This paper analyses income smoothing behavior and procyclical effect of loan loss provisions in Islamic bank. The model includes the use of loan loss provisions for discretionary and non-discretionary purposes in Islamic banks and relates it to the ways of Islamic banks disburse loans. The empirical results show that Islamic banks use loan loss provisions for non-discretionary purposes, while well-capitalized banks and banks focusing on lending activities may use loan loss provisions for income smoothing to a lesser extent. Moreover, it is documented that higher non-discretionary component of loan loss provisions results in a decline in loan growth and hence, non-discretionary provisions are procyclical. In contrast, the discretionary component of loan loss provisions does not exhibit any significant impact on loan growth. Finally, the findings show that the negative link between non-discretionary provisions and loan growth does not hold for well-capitalized banks, and banks focusing on lending activities. This paper, therefore, highlights that higher capitalization and higher loan asset portfolios tend to neutralize the procyclical impact of non-discretionary provisions through their income smoothing behaviour. In this regard, the provisioning system is particularly recommended for less-capitalized banks and banks which do not focus on lending activities since they do not conduct income smoothing strategies.

Penelitian

Tanggal Publikasi: 14 Jan 2020

Designing Internal Audit Standard for Zakat Management Organization: Indonesia Experience

As an institution that is trusted by the public to manage zakat funds, zakat institutions have full responsibility in managing zakat funds in a transparent and accountable manner. However, in several cases, the management of zakat has not been managed professionally which subsequently this condition will lead to the shrinking of public trust towards zakat management organizations (ZMO). The Zakat Core Principles (ZCP) as the guidance of good zakat governance encourages ZMO to construct and conduct the internal audit in order to preserve transparency and accountability principles in managing zakat fund. However, the internal audit standard for ZMO has not been constructed yet which resulting to an imbalance circumstance between large zakat institutions that already have comprehensive internal audit standards and small zakat institutions that do not have an internal audit. Hence, in the absence of the national internal audit standard for ZMO, this research would like to propose the designing of internal audit standard which can be adopted by ZMO nationally. By using the Delphi method, the study has successfully constructed 3 main standards and 20 sub-standards of internal audit for ZMO

Penelitian

Tanggal Publikasi: 8 Feb 2022

REAKSI PASAR ATAS PENGUNGKAPAN KEPATUHAN SYARIAH TERHADAP SAHAM PERUSAHAAN PADA INDEKS SAHAM SYARIAH INDONESIA

Penelitian ini bertujuan untuk mengetahui reaksi pasar atas informasi kepatuhan syariah diperoleh melalui pengumuman perubahan komposisi saham dalam penghitungan Indeks Saham Syariah Indonesia tanggal sejak tahun 2011 hingga tahun 2019 terhadap emiten yang memenuhi dan tidak memenuhi aspek kepatuhan syariah. Informasi kepatuhan syariah ini. Dengan menggunakan metodologi event study (studi peristiwa), penelitian ini menunjukkan bahwa sekitar 86% atau 12 dari 14 pengujian reaksi pasar atas pengungkapan kepatuhan syariah pada pengumuman perubahan komposisi saham dalam penghitungan ISSI,  yang artinya terdapat reaksi pasar yang positif terhadap saham perusahaan yang patuh syariah sebesar 86% dari seluruh pengujian yang tersedia. Masuknya perusahaan ke dalam Indeks Saham Syariah Indonesia dianggap sebagai sinyal positif oleh para investor, terutama bagi investor ritel dan manajer investasi yang mengkhususkan diri atau hanya fokus untuk menyalurkan dananya pada produk yang memenuhi aspek syariah saja. Sinyal positif ini kemudian disikapi dengan melakukan pembelian atas saham-saham patuh syariah tersebut.

Penelitian

Tanggal Publikasi: 1 Sep 2021

MENDETEKSI EFEK PROSIKLIKAL (Studi Global Pada Perbankan Islam)M

Pada saat seluruh bank di dunia terimbas krisis keuangan, banyak penelitian yang membuktikan bahwa bank Islam relatif tidak terkena dampak krisis. Kondisi demikian juga berlaku ketika pandemi Covid-19 melanda dunia saat ini, di mana perbankan syariah di Indonesia justru menunjukkan kinerja yang lebih baik dibandingkan dengan bank konvensional. Salah satu yang diduga menjadi penyebabnya adalah adanya pengelolaan provisi kerugian pembiayaan di bank Islam yang dinamis dan lebih hati-hati.

Buku ini membahas hasil penelitian lintas negara mengenai efek prosiklikal dan perilaku perataan laba sebagai akibat dari pengelolaan provisi kerugian pembiayaan pada bank Islam. Bank dikatakan prosiklikal apabila provisi kerugian pembiayaan yang dibentuk bank cenderung bergerak mengikuti siklus perekonomian. Di mana modal dan provisi cenderung relatif rendah pada saat ekonomi stabil dan cenderung tinggi pada saat kondisi ekonomi yang buruk. Pembahasan dalam buku ini dilakukan berdasarkan pengujian empiris dengan melakukan pemisahan provisi kerugian pembiayaan untuk tujuan diskresioner dan non-diskresio

Penelitian

Tanggal Publikasi: 1 Sep 2021

MENDETEKSI EFEK PROSIKLIKAL (Studi Global Pada Perbankan Islam)M

Pada saat seluruh bank di dunia terimbas krisis keuangan, banyak penelitian yang membuktikan bahwa bank Islam relatif tidak terkena dampak krisis. Kondisi demikian juga berlaku ketika pandemi Covid-19 melanda dunia saat ini, di mana perbankan syariah di Indonesia justru menunjukkan kinerja yang lebih baik dibandingkan dengan bank konvensional. Salah satu yang diduga menjadi penyebabnya adalah adanya pengelolaan provisi kerugian pembiayaan di bank Islam yang dinamis dan lebih hati-hati.

Buku ini membahas hasil penelitian lintas negara mengenai efek prosiklikal dan perilaku perataan laba sebagai akibat dari pengelolaan provisi kerugian pembiayaan pada bank Islam. Bank dikatakan prosiklikal apabila provisi kerugian pembiayaan yang dibentuk bank cenderung bergerak mengikuti siklus perekonomian. Di mana modal dan provisi cenderung relatif rendah pada saat ekonomi stabil dan cenderung tinggi pada saat kondisi ekonomi yang buruk. Pembahasan dalam buku ini dilakukan berdasarkan pengujian empiris dengan melakukan pemisahan provisi kerugian pembiayaan untuk tujuan diskresioner dan non-diskresio

Penelitian

Tanggal Publikasi: 25 Nov 2023

Zakat, Accounting of Zakat, SAK Design of Zakat Accounting Guidelines Based on Comparative Analysis of PSAK 109 and FAS (9) AAOIFI"

This research will examine Sharia Accounting specifically which deals with the analysis of Zakat based on comparative analysis of PSAK 109 with FAS (9) AAOIFI and makes a draft of Zakat Accounting Guidelines based on comparison of PSAK 109 with FAS (9) AAOIFI which can be applied in Indonesia. The research used in this research is a descriptive qualitative research that is a method that describes, describes, compares a data and a situation and explains a situation in such a way that a conclusion can be drawn, with in-depth interviews, discussions and literature studies in order to obtain information from primary and secondary sources, using content analysis, literature review and SWOT.

Penelitian

Tanggal Publikasi: 20 Mei 2023

The procyclicality of loan loss provisions in Islamic banks

From a sample of Islamic banks around the world from 1997 to 2012, this paper examines whether loan loss provisioning in Islamic banks is procyclical. Our empirical findings highlight that loan loss provisioning in Islamic banks remains procyclical, although the ‘expected’ loan loss model (E-LLM) has been implemented for Islamic banks in several countries. A closer investigation further documents that Islamic banks also use loan loss provisions for discretionary managerial actions, especially related to capital management in which loan loss reserves and provisions are inflated when bank capitalization declines. Eventually, this paper highlights that higher capitalization can mitigate the procyclicality of loan loss provisions in Islamic banks. In other words, loan loss provisioning becomes countercyclical for Islamic banks with higher capitalization. This paper therefore casts doubts on the adoption of the E-LLM for Islamic banks to promote countercyclical effects, because the E-LLM may be influenced by managerial discretion, including opportunistic capital management using loan loss provisions that may undermine the importance of maintaining bank capitalization.

Penelitian

Tanggal Publikasi: 7 Jan 2023

ncome smoothing behavior and the procyclical effect of loan loss provisions in Islamic banks: Global evidencencome smoothing behavior and the procyclical effect of loan loss provisions in Islamic banks: Global evidence

Purpose

This study aims to test whether loan loss provisions in Islamic banks is procyclical by explicitly examining the link between non-discretionary provisions and loan growth. In the next stage, this paper tests whether the link between non-discretionary provisions and loan growth is conditional on bank capitalization and lending. This is to identify whether bank-specific factors affect the procyclicality of non-discretionary provisions and whether such procyclicality can be explained by income smoothing in banks with different capitalization and loan profiles.

Design/methodology/approach

This study is conducted in four stages. The first stage identifies the determinants of loan loss provisions. The second stage investigates whether income smoothing is affected by capitalization and lending activities. In the third stage, the link between non-discretionary provisions and loan growth is examined. In the fourth stage, this paper tests whether the link between non-discretionary provisions and loan growth is affected by bank capitalization and lending. A two-way panel-fixed effect model is used.

Findings

Non-discretionary provisions are procyclical, particularly for banks with lower capitalization and lending activities, because such banks do not conduct income smoothing. Specifically, banks with lower capitalization experience a decline in loan growth when non-discretionary provisions to cover credit risk increase.

Research limitations/implications

The dataset used in this study follows Soedarmono et al. (2017) and does not enable to differentiate types of financing products in Islamic banks that may exacerbate or mitigate the procyclicality of non-discretionary provisions.

Originality/value

This paper extends prior literature on the procyclicality of loan loss provisions by specifically investigating the influence of non-discretionary provisions on loan growth in Islamic banks and whether such relationship depends on the role of income smoothing undertaken by banks with different levels of capitalization and lending. This paper builds on the work of Soedarmono et al. (2017) in which they do not explicitly examine the relationship between loan loss provisions and loan growth.

Penelitian

Tanggal Publikasi: 1 Jan 2020

Pengaruh Dukungan Manajemen Puncak Terhadap Kualitas Sistem Informasi Akuntansi

The purpose of this study is to test the support of top management that can enhance the quality of Accounting Information Systems (SIA) in Islamic insurance companies in Indonesia. This study uses qualitative methods with a positive paradigm. The data used are primary data with the help of questionnaires as research instruments. Data obtained from returning questionnaires filled out by respondents who are leaders, division heads, department heads or heads of accounting departments. The research population is a sharia insurance company consisting of 59 companies registered as members of the Indonesian Sharia Insurance Association (AASI) as of April 2019. From the population obtained 34 respondents who filled out the questionnaire. Data analysis was performed with descriptive static and PLS-structural equation modelling (PLS-SEM) using SmartPLS software. The results showed that top management's support had a significant effect on the quality of accounting information systems and support of top management has not been maximized

Penelitian

Tanggal Publikasi: 1 Jun 2019

Determinan Nilai Perusahaan Manufaktur Yang Terdaftar di Indeks Saham Syariah Indonesia

The purpose of this research is to analyze the effects of managerial ownership, audit committees, investment opportunities, profitability, and corporate social responsibility (CSR) on the value of manufacturing companies. This research uses data obtained from a manufacturing account of the manufacturing company registered in the Indonesia Sharia Stocks Index (ISSI) period of 2011-2017 Analysis using the application of the panel data regression model with the e-views 9 and Microsoft excel. Studies show that the most appropriate selection of models for the data panel's regression is a fixed-effect model with the result of research that managerial ownership, profitability, and corporate social responsibility (CSR) have no significant effect on the value of manufacturing companies, while the variable committee's variables and investment opportunities have significant to the value of the company listed on the Indonesia Sharia Stocks Index (ISSI) period of 2011-2017.

Penelitian

Tanggal Publikasi: 8 Jan 2020

Pengaruh Islamic Social Reporting (ISR) terhadap kinerja bank pada perbankan syariah di Indonesia

Penelitian ini bertujuan untuk mengetahui pengaruh Islamic Social Reporting (ISR) terhadap kinerja bank pada perbankan syariah di Indonesia. ISR dalam penelitian ini digunakan untuk mengukur tanggungjawab sosial pada bank sedangkan untuk kinerja bank diukur dengan menggunakan indikator Maqashid Syariah Index dengan pendekatan Abdul Majid Najjar. Jenis penelitian yang digunakan adalah penelitian deskriptif verifikatif, dengan metode survey terhadap data sekunder berupa laporan tahunan atau annual report yang dipublikasikan perusahaan untuk periode 2013-2017. Dengan jumlah sampel sebanyak 9 bank syariah di Indonesia selama lima periode penelitian sehingga didapat 45 data observan. Analisis statistik yang digunakan adalah analisis deskriptif dan analisis regresi linier sederhana yang didahului oleh uji normalitas dan uji linearitas, selanjutnya dilakukan pengujian regresi menggunakan uji F dan uji t dengan tingkat signifikansi 5%. Hasil penelitian uji regresi linear sederhana menunjukan bahwa ISR berpengaruh positif dan signifikan terhadap kinerja bank dengan menggunakan MSI pada pada perbankan syariah di Indonesia. Artinya semakin tinggi ISR maka semakin naik kinerja banknya.

Penelitian

Tanggal Publikasi: 25 Jan 2023

Determinan Nilai Perusahaan Manufaktur Yang Terdaftar di Indeks Saham Syariah Indonesia

The purpose of this research is to analyzes the effects of managerial ownership, audit committees, investment opportunities, profitability, and corporate social responsibility (CSR) on the value of manufacturing companies. This research uses data obtained from a manufacturing account of the manufacturing company registered in the Indonesia Sharia Stocks Index (ISSI) period of 2011-2017 Analysis using the aplication of panel data regression model with the e-views 9 and Microsoft excel.. Studies show that the most appropriate selection of models for the data panel's regression is a fixed effect model with the result of research that managerial ownership, profitability, and corporate social responsibility (CSR) have no significant effect on the value of manufacturing companies, while the variable committee's variables and investment opportunities have significant to the value of the company listed on the Indonesia Sharia Stocks Index (ISSI) period of 2011-2017.