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Penelitian

Tanggal Publikasi: 30 Apr 2020

Apakah Sepsialisasi Industri Auditor Berperan dalam Pencegahan Kecurangan?

Penelitian ini bertujuan untuk menganalisis pengaruh spesialisasi industri auditor dalam memoderasi hubungan antara karakteristik komite audit dan manajemen terhadap kecurangan laporan keuangan. Populasi dalam penelitian ini adalah  perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2015, dengan sampel 284 perusahaan dan 833 data observasi. Data dalam penelitian ini dianalisis dengan menggunakan moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa spesialisasi industri auditor sebagai variabel moderasi dapat memperkuat pengaruh negatif antara karakteristik komite audit (masa jabatan)  dan manajemen (gender) kecurangan laporan keuangan. Namun spesialisasi industri auditor memperkuat pengaruh positif antara karakteristik keahlian keuangan komite audit terhadap kecurangan laporan keuangan. Implikasi praktis bagi perusahaan adalah perusahaan sebaiknya memilih auditor spesialis untuk memastikan bahwa laporan keuangan yang disajikan bebas dari kecurangan. Selain itu bagi pengguna laporan keuangan, penggunaan auditor spesialis dapat membantu identifikasi awal mengenai kualitas informasi yang disampaikan dalam laporan keuangan perusahaan. Penelitian di masa depan diharapkan untuk menggunakan proksi lain untuk mengetahui karakteristik komite audit seperti independensi komite audit dan besarnya konflik kepentingan manajemen dengan perusahaan.

Penelitian

Tanggal Publikasi: 21 Apr 2020

Bank Infaq: Tinjauan Kritis Perspektif Fiqh Muamalah

This study aims to examine the concept of Bank Infaq from Islamic Jurisprudence Perspective. Bank Infaq is an intermediate organization that organize the fund of charity to improve people's prosperity using financing service. With short term, charity bank uses charity fund (tabarru') as funding instrument and provides financing using single model contracts qordhul hasan. Method: This research uses phenomenology method and depth interview to capture the implementation of charity bank based on its operational procedure and normative descriptive is used to study muamalah and positive law related to contemporary practice above. The normative approach is carried out by reviewing sharia laws relating to the practice of charity Bank, especially in terms of sharia contracts. Result: The result shows for general charity bank has a good aim, concept and action to empower the low society using financial instrument, but its procedure still leave some issues in funding, amil's right and financing. The result of this paper is not only describe and criticize the charity bank according to Islamic jurisprudence but also give some suggestions in sharia perspective to make it better and more barokah.

Penelitian

Tanggal Publikasi: 10 Apr 2020

Analisis Determinan Keputusan Konsumen Muslim Membeli Green Product

The study aims to determine the effect of Collectivism, Eco-Literacy, Green Advertising, Spirituality and Environmental Concern on the intention to buy environmentally friendly products All Fresh on Indonesian Muslim consumers. The research consisted of three stages namely the study of literature. Then a field study was conducted by distributing questionnaires to 270 respondents. The analysis method used is Structural Equation Modeling (SEM) using AMOS. The results showed that the variables Collectivism, Eco-Literacy, Green Advertising and Spirituality showed a significant and positive effect on Environmental Concern. Furthermore, these variables show a significant and positive relationship to the attitude toward green products (ATGP) of Indonesian Muslim consumers

Penelitian

Tanggal Publikasi: 31 Mar 2020

Evaluasi Program Matrikulasi Bagi Mahasiswa Asal Daerah 3T (Studi Evaluatif Menggunakan Model CIPP di IAI Tazkia Bogor)

Penelitian ini bertujuan untuk mengetahui efektivitas penyelenggaraan program matrikulasi bagi mahasiswa asal daerah 3T (tertinggal, terdepan dan terluar) di tinjau dari komponen konteks, input, proses dan produk dalam program matrikulasi Institut Agama Islam Tazkia Bogor dengan model evaluasi program CIPP Stuffelbeam. Instrumen yang digunakan berupa studi dokumentasi, wawancara, observasi dan angket pada Mahasiswa asal daerah 3T, bagian akademik, pembina dan sumber terkait. Data di analisis melalui triangulasi data (reduksi data, mempresentasikan data dan memverifikasi data). Hasil penelitian menunjukkan, pada komponen konteks, diketahui bahwa program matrikulasi merupakan program wajib di IAI Tazkia untuk level Strata-1 yang ditempuh selama 10 bulan dengan pengawasan 24 jam, mendapat dukungan dari masyarakat, program ini berpengaruh dalam pembentukan kebiasaan mahasiswa dalam belajar dan beribadah. Hasil evaluasi input pada komponen kualifikasi mahasiswa yang tidak sesuai dengan standar program sehingga sebagian mahasiswa terlalu jauh tertinggal dalam bidang akademik dan bahasanya, struktur kurikulum sudah sesuai dengan standar program, standar pengelolaan program sudah pada kategori baik, evaluasi terhadap kondisi sarana/prasarana sudah memadai serta tingkat kesesuaian sarana dan prasarana dengan program sudah sesuai dengan standar dan evaluasi terhadap pembiayaan sudah sesuai standar. Hasil evaluasi proses pada tahapan perencanaan, pelaksanaan dan evaluasi serta pengawasan sudah baik sesuai standar. Hasil evaluasi Produk menunjukkan pada aspek akademik sebagian besar mahasiswa berada pada kategori sangat baik 4%, baik 12%, cukup 40% dan kurang 44%, pada aspek pembinaan 90% kategori baik, 10% kurang dan pada aspek penguasaan bahasa 80% berada pada kategori kurang

Penelitian

Tanggal Publikasi: 26 Mar 2020

SEJARAH AKUNTANSI DI NEGARA ASIA, BARAT DAN ISLAM DAN AKUNTANSI LEMBAGA KEUANGAN SYARIAH

This research has objectives to investigate political, social, economic and cultural factors in accounting development in Western, Asian and Islamic countries as well as to study the impact to Islamic financial institutions. Using Interactive Analysis as the research method, this paper focuses on Indonesia, Britain and Saudi Arabia, as the countries of analysis due to their signifiant growth in Islamic finance. The analysis shows that accounting development in all countries under study is influenced by several factors such as history, politics and culture. These factors also lead the countries’ policies how to develop shariah based accounting 

Penelitian

Tanggal Publikasi: 2 Mar 2020

Effects of partial substitution of fishmeal by soybean meal in Nile tilapia (Oreochromis niloticus) diet

he experimental trial was conducted in saline water to determine the replacement level of fish meal with locally available plant protein source, the soybean meal on growth performance, survival and body composition of Nile Tilapia (Oreochromis niloticus) juveniles reared in floating net cages. Four types of diet (35% crude protein) were formulated where fishmeal was replaced by soybean meal, partially up to 0%, 25%, 50% and 75% designated as treatment T1, T2, T3 and T4 respectively. The diet T1 was the control diet where a fish meal was the main ingredient and sole source of protein. A triplicate group of thirty healthy fish, juveniles (15.58g average initial weight) were stocked in each floating net cage (1.2 x 1.2 x 1.2m). Feeding was done at the rate of apparent visual satiation twice daily for a period of six weeks. At the end of the trial results indicates that there were no significant differences (P>0.05) in percent weight gain (%), specific growth rate (SGR %), average daily weight gain (g/ind/day), and feed conversion ratio (FCR) up to 50%fishmeal replacement by comparing with the control diet without soybean meal. However, deterioration in growth performance was noted in fish receiving more than 50% dietary soybean meal. Feed conversion ratio was poorer by increasing the soybean meal over 50%, T4 (2.81±0.74) and T3, (2.55±0.36), which is significantly different from T1 (2.21±0.12) and T2 (2.34±0.34). Survival was 94.99% in all the treatment groups. No significant differences (P>0.05) were found in fish final body carcass composition of protein, ash and moisture contents, but, the lipid level of the fish's body increased (P<0.05) significantly with an increasing fish oil and soybean meal in the diets. As a result, 50% soybean meal in the diet can substitute fishmeal without jeopardizing the growth and health condition of Nile tilapia.

Penelitian

Tanggal Publikasi: 21 Feb 2020

The Effects Of Assets And Liabilities On Sovereign Sukuk : ARDL Analysis For Islamic Bank

The new government regulation on Islamic finance sector has contributed to the growth of Islamic banking in Indonesia. However, the higher demand of financing in Islamic banking business activities not followed by the good growth of funding. This condition, may cause liquidity problem in the future. Furthermore, Islamic bank need to diversify the allocation of funding sources to liquidity instruments such sovereign Sukuk (SBSN) at the right time in order to reduce liquidity risk. This paper aims to analyze the effects of assets and liabilities on sovereign Sukuk (SBSN) based on model Autoregresif Distributed-Lag (ARDL) for Islamic Bank. The data for Islamic Bank collected from The Financial Services Authority of Indonesia (OJK), and sovereign sukuk data collected from Directorate General of Budget Financing and Risk Management Ministry of Finance (DJPPR). Assets and liabilities determinants factors like, third parties fund / DPK (saving and current account), Musharakah,Murabahah, Cash, deposits account owned by Islamic Bank in Central Bank (giro BI), Islamic Securities owned by Islamic bank, and previous period of sovereign sukuk ownership. In general, results of this study shows that the effects of assets and liabilities on sovereign Sukuk (SBSN) influence significanly positif by third parties fund / DPK (saving and current account), Musharakah Financing, and previous period of sovereign sukuk ownership. Whereas influence significantly negative by Cash, deposits account owned by Islamic Bank in Central Bank (giro BI), Islamic Securities owned by Islamic bank, and Murabahah Financing

Penelitian

Tanggal Publikasi: 7 Feb 2020

Implementation Literacy of Education through Entrepreneurship: CIPP Model on Bogor Community Learning Center

The research objective was to obtain information about the effectiveness of the implementation of the Keaksaraan Usaha Mandiri (KUM) in the Community Learning Centre (PKBM) and the Learning Group (Pokjar) in Bogor Regency. Using the CIPP evaluation model which consists of evaluating contexts, inputs, processes and products. The study was conducted for 12 months at six institutions in five sub-districts. The results of the context component study showed that the program was held in illiterate areas in rural and densely populated areas. Organizers and tutors have an understanding of program objectives, while students know he is learning to read and write and skills. In terms of input, most tutors are teachers in formal education with the majority of participants being adult women with jobs as housewives and laborers. The process shows that learning is dominated by the practice of skills rather than habituation in reading, counting and writing which is the main goal. The level of attendance is influenced by the daily activities of students. While the aspects of learning outcomes showed that 10.5 percent of students passed with the title of Very Good. 80.87 percent were declared graduated with Good title, and 11.4 percent were declared graduated with the enough category.

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 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: 1 Jan 2020

The Influence of Net Profit Margin, Debt to Equity Ratio, Return on Equity, and Earning per Share on the Share Prices of Consumer Goods Industry Companies in Indonesia.

This study attemps to examine effects of Net Profit Margin, Debt to Equity Ratio, Return on Equity, and Earning per Share on the stock prices of the Consumer Goods Industry sector in the period 2015- 2019. The data used in this research are secondary data obtained from the company's financial statements in the consumer goods industry sector, amounting to 37 entities. Hypotheses testing are done using the F test to see its effect simultaneously and the t test which is intended to see the effect partially. By using multiple regression analysis, this study found that partially the net profit margin, return on equity, and earnings per share variables had a positive and significant effect on the company's stock price in the consumer goods sector. While the debt to equity ratio has no effect on the company's stock price on the Bursa Efek Indonesia (BEI). Simultaneously the net profit margin variable, debt to equity ratio, return on equity, and earnings per share have a significant effects on the stock prices of the consumer goods industry sector companies on the Bursa Efek Indonesia (BEI)

Penelitian

Tanggal Publikasi: 1 Jan 2020

Integrating zakat and microfinance: a proposed framework

This chapter bridges the concepts of microfinance and Zakat, and proposes a conceptual framework as a potential strategy to solve poverty. This study employs qualitative approach. Specifically, it performs content analysis on related manuscripts, and conducts a structured interview with selected stakeholders of Zakat institutions. The study proposes that Zakat institution must have a clear definition about which Zakat fund portion should be used for the program. Authors propose the use of amil for the program and it must be given by amil voluntarily and there must be clear mechanism on which deserving categories (asnaf/mustahik) should be prioritised to be the part of the program. In practice, amil can be considered as investors (where Zakat institution distributes and becomes Islamic microfinance institution) or financial intermediary (where the amil distributes and becomes Islamic microfinance institution appointed by the authority)

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 Jan 2020

Determinants of Accounting Information Systems Quality in Sharia Insurance Companies

The purpose of this study is to examine whether the quality of Accounting Information System affects the quality of accounting information in Islamic insurance companies in Indonesia. The research population is 59 sharia insurance companies in Indonesia, analyzed using descriptive statistics and PLS-structural equation modeling (PLS-SEM). The result shows that in Islamic insurance companies in Indonesia, top management support and user competency had a significant effect on the quality of accounting information systems. Meanwhile, the organizational culture has no significant effect on the quality of accounting information systems. The quality of accounting information systems also has a significant effect on the quality of accounting information. The study concludes that the accounting information system has not reached the expectation because the support of top management has not been maximized and user competence is still inadequate. Likewise, the accounting information produced is not qualified yet due to the low quality of the accounting information system.

Penelitian

Tanggal Publikasi: 1 Jan 2020

Kitab Pandemi: Dari Ta'un sampai Corona dalam Perspektif Teologi, Fikih, Sejarah, Ekonomi Syariah, dan Masa Depan Kemanusiaan

Terlepas dari dugaan pandemi bermula dari konspirasi dan akan berakhir sebagai bisnis ‘dagang obat’, melalui buku ini Anda akan tahu hakikat pandemi menurut Islam dari sejumlah sudut pandang yang berbeda, seperti teologi, fikih, sejarah, dan ekonomi syariah.

Buku ini tidak hanya memberikan jawaban terkait pertanyaan pandemi Corona: Benarkah ada kesamaan antara virus Wuhan dan Wahn? Benarkah Allah sudah lebih dulu menyebut Corona dalam Alquran? Namun juga membahas pandemi-pandemi lain sebelumnya yang meresahkan dunia, entah sebagai hikmah pengetahuan atau inspirasi pemberantasan.

Sebagaimana kitab, buku ini hadir memberikan pencerahan terkait pandemi agar tidak mudah menjadi korban hoaks, atau turut serta menyebarkan kebencian dan ketakutan.

Penelitian

Tanggal Publikasi: 1 Jan 2020

CULTURE-RELIGIOUS VALUES, FOOD CONSUMPTION BEHAVIOR AND FOOD DIVERSIFICATION PROGRAMS: EVIDENCE FROM INDONESIAN ISLAMIC BOARDING SCHOOLS

There is a unique tradition related to food consumption, known as ngrowot practiced in several Indonesian Islamic boarding schools (pesantren). It is a concerned behavior by forbidding students (hereinafter referred to as santri) to consume rice and various processed foods made from rice. Instead, they consume maize and cassava as their staple foods. This study aims to explore the spiritual dimension related to food consumption. Assessing food consumption from the perspective of spirituality is an attempt to analyze the consumption behavior is not only a daily routine activity, but also may be driven by religious beliefs supported by local culture. Using Islamic Boarding Schools in Tegal Rejo Sub-District, Magelang Regency, Central Java Province as our research respondent. This study uses a mix method in data collection, including in-depth interviews, observation and participatory research action.Our findings show that ngrowot reminds people to consider local food tradition besides rice as their staple foods. The religious arguments of ngrowot have motivated santri to practice ngrowot with strong commitment and discipline. It is believed to strengthen santri"s mind because it teaches the values of patience and self-control. This study uses interdisciplinary approach including sociology, anthropology, and Islamic spirituality, which leads to a comprehensive finding. The study recommend that food diversification programs need to consider local culture and wisdom, as well as religious aspects. The practice of ngrowot performed on a large scale can be an alternative way for supporting food diversification programs.

Penelitian

Tanggal Publikasi: 1 Jan 2020

Personal Competence and Internal Audit Effectiveness: The Moderating Effect of Islamic Spiritual Quotient: A Case Study of Islamic Financial Institutions in Indonesia

This study aims to investigate the influence of internal auditors’ competence on the effectiveness of an internal audit, with Islamic spiritual quotient as a moderating variable. The Islamic Spiritual Quotient (ISQ) instrument is derived from the four prophetic pillars, namely siddiq (truthfulness & integrity ), amanah (trustworthiness), fathanah (competent & skillfull) and tabligh (advocacy & communication). Using questionnaires distributed to 38 internal auditors of Islamic financial institutions (IFIs) in Indonesia, the data were analysed using the structural equation model (SEM) based on partial least squares (PLS). As hypothesised, the findings show that the personal competence of internal auditors improves the effectiveness of an internal audit. Interestingly, ISQ clearly strengthens the positive influence of personal competence on internal audit effectiveness. The stronger the ISQ of internal auditors, the stronger the influence of individual competence on internal audit performance.

Penelitian

Tanggal Publikasi: 1 Jan 2020

Integrating zakat and microfinance: a proposed framework

This chapter bridges the concepts of microfinance and Zakat, and proposes a conceptual framework as a potential strategy to solve poverty. This study employs qualitative approach. Specifically, it performs content analysis on related manuscripts, and conducts a structured interview with selected stakeholders of Zakat institutions. The study proposes that Zakat institution must have a clear definition about which Zakat fund portion should be used for the program. Authors propose the use of amil for the program and it must be given by amil voluntarily and there must be clear mechanism on which deserving categories (asnaf/mustahik) should be prioritised to be the part of the program. In practice, amil can be considered as investors (where Zakat institution distributes and becomes Islamic microfinance institution) or financial intermediary (where the amil distributes and becomes Islamic microfinance institution appointed by the authority).

Penelitian

Tanggal Publikasi: 1 Jan 2020

The Influence of Compensation and Career Development Mediated Through Employee Engagement Toward Turnover Intention of The Permanent Officers Employees at The Head Office of PT Bank Syariah Mandiri

Human resources is one of the crucial aspects to achieve the company goals. Turnover intention is a serious problem encountered by the company because it can disrupt the company activities in achieving its goals. Turnover intention is the process or attitude of an employee to consider leaving the current job, and to find alternative employment opportunities in other organizations or companies that are better. The objective of this research was to find out the influence of Compensation and Career Development mediated through Employee Engagement toward Turnover Intention of the permanent officers employees at the Head Office of PT Bank Syariah Mandiri. In this research, the researcher took the samples by using non-probability sampling method with a purposive sampling technique. The samples were the permanent officers of PT. Bank Syariah Mandiri (Head Office) consisted of 291 respondents from the total of 404 permanent officers. The researcher used structural equation model in testing, analyzing the data, and model development. The Data were analyzed by using statistical software tools (LISREL 8.8). The results were: 1) Compensation has a direct negative influence on turnover intention, 2) Career development has a direct negative influence on turnover intention, 3) Compensation has a direct positive influence on employee engagement, 4) Career development has a direct positive influence on employee engagement, 5) Employee engagement has a direct negative influence on turnover intention, 6) Compensation has an indirect negative influence on turnover intention through employee engagement and 7) Career development has an indirect negative influence on turnover intention through employee engagement.

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