Penelitian ini mempunyai tujuan untuk mengetahui pengaruh Islamic Social Reporting (ISR) terhadap kinerja bank pada perbankan syariah yang terdapat di Indonesia. ISR digunakan untuk menguji tanggungjawab sosial pada bank syariah sedangkan untuk kinerja bank diukur menggunakan indikator Maqashid Syariah Index (MSI) dengan pendekatan Abdul Majid Najjar. Deskriptif verifikatif digunakan sebagai jenis penelitian pada penelitian ini, dengan metode survey pada secondary data berupa annual report yang diterbitkan oleh bank syariah untuk periode 2013-2017. Sebanyak sembilan bank syariah yang terdapat di Indonesia menjadi sample penelitian selama lima periode penelitian sehingga diperoleh 45 data observan. Analisis deskriptif dan regresi linier sederhana digunakan sebagai analisis statistik dalam penelitian ini, diawali dengan pengujian normalitas data dengan uji normalitas dan pengujian linearitas data dengan uji linearitas, kemudian dilakukan pengujian regresi menggunakan uji anova dan uji parsial (sig. 5%). Hasil uji regresi linear sederhana membuktikan ISR memiliki pengaruh positif serta signifikan pada kinerja bank dengan menggunakan MSI di perbankan syariah yang terdapat di Indonesia. Artinya ISR makin tinggi maka makin naik pula kinerja banknya.

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-SEM. 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

We assess the effect of loan growth and capitalization on credit risk in Islamic banking. Using a sample of Islamic banks from 29 countries, our empirical results reveal that higher loan growth exacerbates credit risk one year ahead, particularly for Islamic banks with higher capitalization. However, a deeper investigation highlights that such evidence is more pronounced after the 2008 global financial crisis (GFC). Hence, strengthening prudential tools and supervision for Islamic banks with higher capitalization is necessary to mitiate moral hazard and ensure prudent lending behavior in the aftermath of the GFC. Likewise, strengthening capital requirements is not enough to ensure prudent lending behavior in Islamic banking

This paper is the first to examine whether the loan loss provisioning behavior of Islamic banks is procyclical. From a dynamic panel data methodology, the empirical results show that loan loss provisioning in Islamic banks is indeed procyclical, as higher economic growth leads to a decline in loan loss provisions. A closer investigation is also conducted to examine whether capital management, income smoothing, or signaling behavior can alter the procyclicality of loan loss provisions. Specifically, our results document that only capital management behavior can overcome the procyclicality of loan loss provisions. This paper therefore advocates the importance of strengthening discretionary behavior in Islamic banks in terms of capital management using loan loss provisions, particularly during economic boom.

This research aims to find out how much the effect of the governance and sharia compliance implementation towards the level of customer trust in Islamic bank in Bogor. There were 159 customers of Islamic banks selected as sample. The analytical method used in this research is Structural Equation Modeling (SEM). The results presented that governance does not significantly affect the level of Islamic bank’s customer trust, while conversely sharia compliance has a significant positive effect on the level of Islamic bank’s customer trust. Thus, to increase customer trust in Islamic banks, it is necessary to improve sharia compliance.

Tujuan penelitian ini adalah menganalisis penerapan akuntansi pada pesantren mitra kerja BI dan menganalisis faktor internal eksternal yang mempengaruhi penerapan pedoman akuntansi pesantren. Objek penelitian adalah pesantren mitra kerja BI yang telah mengikuti sosialisasi dengan sampel sebanyak 31 pesantren menggunakan metode purposive sampling. Metode penelitian kuantitatif dengan pengolahan data menggunakan Structural equation Modelling (SEM) PLS. Hasil penelitian menunjukkan 84% sampel melakukan pencatatan nilai perolehan tanah, bangunan (masjid, madrasah, kantor), dan kas kecil dan 94% sampel tidak melakukan revaluasi terhadap nilai aset tersebut. Faktor internal yang meliputi kesadaran pencatatan secara syariah, komitmen organisasi, ketersediaan perangkat teknologi, kompetensi sumber daya manusia, struktur pendanaan pesantren, struktur organisasi, dan kemampuan manajerial pimpinan secara bersama-sama mempengaruhi penerapan pedoman akuntansi pesantren. Faktor eksternal yang meliputi kebijakan otoritas, kebijakan pihak pemberi bantuan/kerjasama, sosialisasi pedoman, pelatihan teknis dan pendampingan teknis secara bersama-sama mempengaruhi penerapan pedoman akuntansi pesantren. Untuk mendukung penerapan pedoman akuntansi tersebut selain perlu adanya sosialisasi, perlu juga diadakan pelatihan pendampingan teknis pembuatan pencatatan keuangan.

Rapid development of Islamic banks leads to the requirement to compete in order to show the best performance. Performance assessment can be seen from the profit information. Income smoothing through the use of Financing Loss Provision (FLP) is one method that can be applied in Islamic banking in an attempt to get income based on their goals. This research aims to investigate income smoothing practice by using FLP at both Indonesia and Malaysia’s Islamic banks by applying mixedmethod approach. In this regard, quantitive method was used to measure panel regression by using Eviews in order to analyze income smoothing practice through FLP in both Indonesia and Malaysia than qualitative method was used through interviews with practitioners and sharia supervisors in Indonesia to get the data about the practice. The data in this research were taken from 11 Islamic banks in Indonesia and 19 Islamic banks in Malysia from 2011 to 2016. The results of the research reveal that Islamic banks in both Indonesia and Malaysia apply income smoothing by using FLP. The findings imply that Earning Before Taxes and Provision (EBTP) has significant positive effect on FLP. Moreover, the results of interviews indicate that Islamic banks in Indonesia do not apply income smoothing. However, there is an indication that they will lead to this condition. Therefore, it is suggested that the regulators will supervise the application of FLP by developing the investigation of this account in financial statement of the Islamic banks.

The purpose of this study is to examine and analyze the effect of financial performance as measured using Return On Assets (ROA), Current Ratio (CR) and Earning Per Share (EPS), macroeconomic indicators using the BI rate, exchange rate and inflation as well as adding systematic risk as the intervening variable on sharia stock returns in the manufacturing sector on the Indonesian Sharia Stock Index (ISSI). The research sample was 51 companies with a range of observations from 2016 to 2020, using the Structural Equation Modeling (SEM) method and IBM AMOS (Analysis of Structural Moment) V.22 software for testing the available data. The findings of the direct test results show that financial performance and systematic risk have an effect on Islamic stock returns, while macroeconomic indicators have no effect. The test results through the intervening variable found that financial performance had an effect, but macroeconomic indicators still had no effect on Islamic stock returns through systematic risk. Activities in the consumer goods industry and basic industry which have always been the main needs are the reason why issuers in the manufacturing sector at ISSI are not affected by changes in macroeconomic indicators.

Materialitas dalam proses audit baik audit entitas konvensional maupun entitas Syari’ah sangat signifikan pengaruhnya, dimana hal ini dapat memengaruhi efektifitas dan efisiensi dari proses audit tersebut. Di sisi lain, di dalam nash-nash terdapat perintah dan anjuran untuk melakukan kegiatan muamalah secara sempurna dan tidak ada yang dirahasiakan, menjadikan materialitas dalam audit ini dipertanyakan ke-Syari’ah-annya. Sementara itu, dalam ilmu ushul fiqh, jika terdapat kasus yang hukumnya tidak tertulis jelas dalam nashnash, maka dapat diambil kesimpulan hukumnya melalui beberapa pendekatan diantaranya yaitu dengan dalil istihsan. Penelitian ini bertujuan untuk mengetahui bagaimanakah dalil istihsan terkait aspek materialitas dalam praktek audit Syari’ah? Metode yang dipakai dalam penelitian ini adalah kajian literatur dan juga indepth-interview kepada para pakar di bidang regulator, akuntansi Syari’ah dan hukum Islam (Syari’ah). Hasil penelitian ini menunjukkan bahwa, dengan menggunakan dalil istihsan, maka praktik materialitas dalam audit Syari’ah halal/boleh untuk dilaksanakan.

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.

This research will analyze the Sharia Accounting as specifically which deals with the Zakat based on comparative analysis of PSAK 109 with FAS (9) AAOIFI. The method that used in this research is qualitative research and comparative descriptive that is a method which describes, compares a data and a situation and explains a situation so that a conclusion can be drawn, with in-depth interviews.

One of the problems that occur in the development of cash waqf in Indonesia is the managerial system and financial reporting. Currently, the safety of waqf data is not guaranteed and is not integrated yet between Islamic Financial Institution – Cash Waqf Recipient/LKS-PWU (Lembaga Keuangan Syari’ah – Penerima Wakaf Uang), Nazir, and BWI (Badan Wakaf Indonesia). The blockchain system comes with changing a centralized approach to being decentralized. The use of the blockchain system in managing waqf funds can be a solution to the problem of waqf that occurs. Therefore, this study aims to examine the implementation of blockchain technology in increasing the accountability and transparency of cash waqf in Indonesia. This study adopts an interview technique with seven practitioners and academics in collecting data and using thematic analysis in the analysis. The research finds that the level of accountability in the waqf management by the LKS-PWU of the Islamic bank is quite acceptable, as evidenced by the fulfillment of five accountability indicators by the LKS-PWU. However, it must be improved in several aspects such as data security, data integration, and real-time reporting. Strategies for increasing accountability include the blockchain implementation in the waqf management both in collecting and distributing waqf by LKS-PWU. The opportunity to apply blockchain to waqf management is very potential because the blockchain system has several advantages such as speed, transparency, and a higher level of security than the conventional system

This study is to examine and analyze the effect of financial performance as measured by Return On Assets (ROA), Current Ratio (CR) and Earning Per Share (EPS), macroeconomic indicators using the BI rate, exchange rate and inflation as well as adding systematic risk as an intervention variable to the Islamic stock returns in the manufacturing sector on the Indonesian Sharia Stock Index (ISSI). The research sample was 51 companies with observations from 2016 to 2020, using the Structural Equation Modeling (SEM) method and IBM AMOS (Analysis of Structural Moment) V.22 software to test the available data. The direct test results show that financial performance and systematic risk have an effect on Islamic stock returns, while macroeconomic indicators have no effect. The test results through the intervention variables show that financial performance has an effect, but macroeconomic indicators still have no effect on Islamic stock returns through systematic risk. The activities of the consumer goods industry and basic industry which have always been the main needs are the reason why issuers in the manufacturing sector at ISSI are not affected by changes in macroeconomic indicators

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, muslim di dewan direksi, wanita di dewan direksi, usia perusahaan, kepemilikan asing, efek syariah perusahaan, profitabilitas, likuiditas, leverage, terhadap pengungkapan Islamic Social Report pada industri barang konsumsi yang terdaftar di Indonesia Sharia Stock Index (ISSI) dalam rentang tahun 2011-2017. Sampel terdiri dari 23 industri barang konsumsi yang terdaftar di Indeks Syariah Indonesia (ISSI) rentang waktu 2011-2017. Laporan tahunan dianalisis dengan content analysis dan Model Analisis Regresi Data Panel digunakan untuk menguji hipotesis. Analisis menunjukkan bahwa ukuran perusahaan, usia perusahaan, profitabilitas, berpengaruh positif signifikan terhadap pengungkapan Islamic Social Report (ISR) pada industri barang konsumsi. Sementara itu, muslim di dewan direksi, wanita di dewan direksi, kepemilikan asing, efek syariah perusahaan, likuiditas, leverage tidak berpengaruh signifikan terhadap pengungkapan Islamic Social Report pada industri barang konsumsi.

This study aims to determine the effect of Sharia Compliance (SC) on the performance of Islamic banking in Indonesia. This type of research is a descriptive verification study, with the method of collecting secondary data obtained from annual reports or annual reports published by Islamic Commercial Banks (BUS) for the 2014-2018 period. Sampling was using by purposive sampling. The number of samples used was 11 BUS in Indonesia with five study periods, so that 55 observant data were obtained. The statistical analysis used is descriptive analysis and simple linear regression analysis, preceded by a normality test and a linearity test, then a regression test using the F test and t test with a significance level of 5%. The results of the study using simple linear regression showed that SC has a positive effect on Sharia banking performance in Indonesia. This means that the higher the SC level, the BUS performance level will also increase.