scholarly journals THE INFLUENCE OF SHARIA COMPLAINCE AGAINST FRAUD ON THE SHARIA BANKS IN INDONESIA

2019 ◽  
Vol 5 (2) ◽  
pp. 102-115
Author(s):  
Ana Santika ◽  
Ruslan Abdul Ghofur
Keyword(s):  
Annual Report ◽  
Profit Sharing ◽  
T Test ◽  
Islamic Banking ◽  
Research Approach ◽  
Islamic Banks ◽  
Investment Ratio ◽  
Test Variable ◽  
Income Ratio ◽  
Islamic Investment

This study aims to analyze how big the influence of sharia compliance towards the profitability of Islamic Banks in Indonesia. The sample selected by the method of purposive sampling so obtained 9 samples of islamic banks The Unit of analysis in the study amounted to 45 of the annual report of Islamic Banks. Research approach with quantitative methods using secondary data. Type the quantitative data in the form of data of financial statements (annual report) each bank of the the year 2013 until 2017. The results of this study seen from the results of the F test, a variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and Islamic Investment Ratio (IIR) simultaneously no significant effect on the variable fraud. From the results of t test variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and no significant effect on the variable fraud. From the results of t test variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and Islamic Investment Ratio (IIR) no effect and not significant on the variable fraud. Based on the results of the above analysis in the absence of such influence caused, the activities in Islamic banking are currently carrying out compliance on sharia principles, because the lower the level of fraud the higher the level of shariah compliance on Islamic banking. The banks still have to improve the level of compliance with the principles of sharia and also do activities to the prevention of fraud.

scholarly journals THE INFLUENCE OF SHARIA COMPLIANCE AND ISLAMIC CORPORATE GOVERNANCE ON FRAUD IN ISLAMIC BANKS IN INDONESIA

2020 ◽  
Vol 5 (1) ◽  
pp. 1-11
Author(s):  
Rahmawati Putri ◽  
Evi Mutia
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Secondary Data ◽  
Total Sample ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Investment Ratio ◽  
Income Ratio ◽  
Negative Effect ◽  
Islamic Investment

This study aims to examine the Influence of Sharia Compliance and Islamic Corporate Governance on fraud on Islamic banks in Indonesia. The independent variable that was mummified was sharia compliance with Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR), Islamic Investment Ratio (IIR), and Islamic Corporate Governance. The dependent variable used is fraud that occurs in Islamic commercial banks in Indonesia. The research method used in this study is the method of library research. The type of data used is secondary data in the form of financial statement data and annual GCG implementation reports for the period of 2014 to 2018. The population in this study were all Sharia Commercial Banks (BUS) registered at Bank Indonesia in the period 2014 to 2018. The sample was selected using the purposive sampling method. The total sample used in this study amounted to 11 Islamic Commercial Banks with a study period of 5 years. The analytical method used in this study is multiple regression processed using SPSS version 23. The results of this study indicate that the variable sharia compliance as a proxy Islamic Income Ratio (ISIR), Profit Sharing Ratio (PSR), Islamic Investment Ratio (IIR), have a negative effect on Islamic bank’s fraud while Islamic corporate governance had no effect on fraud in Islamic banks in Indonesia.

scholarly journals ANALISIS KINERJA KEUANGAN BANK SYARIAH MENGGUNAKAN SHARIA CONFORMITY AND PROFITABILITY (SCnP)

2020 ◽  
Vol 2 (2) ◽  
pp. 134-158
Author(s):  
Ubaidillah Ubaidillah ◽  
Tri Puji Astuti
Keyword(s):  
Commercial Banks ◽  
Profit Sharing ◽  
Profit Margin ◽  
Islamic Banks ◽  
Return On Assets ◽  
Return On Equity ◽  
Investment Ratio ◽  
Income Ratio ◽  
Islamic Investment ◽  
Left Quadrant

This study aims to measure the performance of Islamic banks using the SCnP Model. The population of this study is all Islamic commercial banks registered with the OJK from 2017-2019. The sampling technique used purposive sampling, while the data analysis technique was descriptive. The SCnP model has two variables, namely Shariah Conformity with Islamic Income Ratio indicators, Islamic Investment Ratio and Profit Sharing Ratio and Profitability with Return On Assets (ROA), Return On Equity (ROE) and Profit Margin Ratio indicators. The analysis on the SCnP results is that Islamic banks are spread out in four quadrants (ULQ, LLQ, URQ and LRQ) and recommends a sample of research banks, namely subsidiaries of state-owned banks namely Bank Syariah Mandiri, Bank Negara Indonesia Syariah, Bank Rakyat Indonesia Syariah. The results of the study show that for three years, 2017-2019, the results show that Islamic banks are spread out in only two quadrants, namely the Lower Left Quadrant (LLQ) and the Upper Left Quadrant (ULQ).   Keywords: Financial Performance, Islamic Commercial Banks, Shariah Conformity and Profitability (SCnP) Model     Abstrak Penelitian ini bertujuan untuk mengukur kinerja bank syariah dengan menggunakan SCnP Model. Populasi penelitian ini adalah semua bank umum syariah yang terdaftar di OJK dari tahun 2017-2019. Teknik pengambilan sampel menggunakan purposive sampling, sementara teknik analisis data berupa deskriptif. Model SCnP memiliki dua variabel, yaitu Shariah Conformity dengan indikator Islamic Income Ratio, Islamic Investment Ratio dan Profit Sharing Ratio dan Profitability dengan indikator Return On Assets (ROA), Return On Equity (ROE) dan Profit Margin Ratio. Analisis pada hasil SCnP yaitu, bank syariah tersebar dalam empat kuadran (ULQ, LLQ, URQ dan LRQ) dan merekomendasikan sampel bank penelitian yaitu anak perusahaan dari bank BUMN yakni Bank Syariah Mandiri, Bank Negara Indonesia Syariah, Bank Rakyat Indonesia Syariah. Hasil dari penelitian menunjukkan selama tiga tahun yaitu 2017-2019 menunjukkan hasil bahwa bank syariah tersebar dalam dua kuadran saja, yaitu Lower Left Quadrant (LLQ) dan Upper Left Quadrant (ULQ). Kata kunci: Kinerja Keuangan, Bank Umum Syariah, Shariah Conformity and Profitability (SCnP) Model

scholarly journals Sharia Compliance, Islamic Corporate Governance Dan Fraud Pada Bank Syariah

2019 ◽  
Vol 4 (2) ◽  
pp. 131-146
Author(s):  
Haifa Najib ◽  
Rini Rini
Keyword(s):  
Corporate Governance ◽  
Analytical Method ◽  
Sampling Method ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Investment Ratio ◽  
Independent Variables ◽  
Income Ratio ◽  
Negative Effect ◽  
Islamic Investment

This study aims to examine the influence of sharia compliance and Islamic Corporate Governance against fraud in Islamic banks. Independent variables used are sharia compliance with the Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio as a proxy and Islamic Corporate Governance. The dependent variable used is fraud in Islamic banks.        The population in this study are all Islamic Banks (BUS) which is registered in Bank Indonesia in the period 2010 to 2014. The sample was selected using purposive sampling method. Total samples used in this study were 8 Islamic Banks with 5-year study period. The analytical method used in this study is multiple regression were processed using SPSS version 22. The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, is significant negative effect on Islamic bank’sfraud while Islamic Income Ratio, Islamic Investment Ratio and Islamic Corporate Governance had no effect on fraud in Islamic banks.

scholarly journals Islamic Corporate Governance, Islamicityfinancial Performance Index And Fraudat Islamic Bank

2018 ◽  
Vol 22 (3) ◽  
pp. 437
Author(s):  
Rika Lidyah
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Performance Index ◽  
Profit Sharing ◽  
Annual Reports ◽  
Fraud Triangle ◽  
Investment Ratio ◽  
Islamic Bank ◽  
Income Ratio ◽  
Islamic Investment

This research empirically tested the factors of fraud occurrence in sharia banks based on fraud triangle theory, which is motivation, opportunity and rationalization must be fulfilled for the occurrence of fraud. This research develops indicators as a proxy of motivation, opportunity and rationalization. Factors tested in this research is the Islamic Corporate Governance to fraud with the Islamicity Financial Performance Index as a mediator in sharia banks 2012-2016.This research using quantitative method with secondary data. Data are obtained from annual reports published by Islamic banks. The test is done by path analysis and processed using SPSS. The result of research shows that Islamic Corporate Governance has no effect to Islamicity Performance Index, Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) influence to Fraud, Islamic Corporate Governance has no effect to Fraud, and Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) does not mediate the influence of Islamic Corporate Governance to Fraud on Islamic Bank or it can be said that there is no mediation. This research shows that factors based on fraud triangle are effective for use in explaining fraud.

scholarly journals Analysis of the Effect of Sharia Compliance and Islamic Corporate Governance on Fraud in Islamic Banks in Indonesia 2017-2019

2022 ◽  
Vol 6 (2) ◽  
pp. 223
Author(s):  
Hidayah Fazrin Milenia ◽  
Silvia Siska Pratiwi ◽  
Ade Wirman Syafei ◽  
Asri Noer Rahmi
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Accounting Standards ◽  
Secondary Data ◽  
Profit Sharing ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Financial Reports ◽  
Islamic Financial Institutions ◽  
Islamic Investment

This study aims to analyze the factors that influence the occurrence of fraud in Islamic banks in Indonesia. Measurement of fraud in Islamic banks is based on the number of internal frauds that occur in the financial year. The population in this study is Islamic banks in Indonesia for the period 2017-2019. The sample is selected using purposive sampling method and the number of samples obtained is 24 samples. The data used in this study are secondary data in the form of financial reports and corporate governance reports. Data analysis is performed using classical assumption tests and regression analysis. The results of this study indicate that Islamic corporate governance has a significant effect on internal fraud in Islamic banks in Indonesia. Meanwhile, partially the profit sharing ratio and Islamic investment ratio do not have a significant effect on internal fraud in Islamic banks in Indonesia. Islamic banking must comply with accounting standards and Auditing Organizations for Islamic Financial Institutions (AAOIFI) to minimize fraud in operations.

scholarly journals Corporate Governance dan Shariah Compliance Terhadap Financial Statement Fraud Pada Bank Umum Syariah

2021 ◽  
Vol 5 (2) ◽  
pp. 180-196
Author(s):  
Lidia Desiana ◽  
M. Rifky Ramadhon Alfaridzie ◽  
Dinnul Alfian Akbar
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Sampling Method ◽  
Profit Sharing ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Investment Ratio ◽  
Independent Variables ◽  
Income Ratio ◽  
Islamic Investment

This study tested the Influence of Corporate Governance and Shariah Compliance on Financial Statement Fraud in Sharia Commercial Banks in the Period 2015-2019. Independent variables in this study are Corporate Governance and shariah compliance projected with Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio. While the dependent variable used is Financial Statement Fraud in sharia commercial banks. The population in this study was all Sharia Commercial Banks (BUS). Sampling techniques using purposive sampling method. The number of samples as many as 12 Islamic commercial banks with a lot of data 60. The results of this study show islamic income ratio affects Financial Statement Fraud, while Profit Sharing Ratio, Islamic Investment Ratio and Corporate Governance have no effect on Financial Statement Fraud.

scholarly journals Pricing Linkage between Islamic Banking and Conventional Banking: The Case of Bangladesh

2016 ◽  
Vol 3 (4) ◽  
pp. 84
Author(s):  
Sarwar Uddin Ahmed ◽  
Ashikur Rahman ◽  
Samuel Parvez Ahmed ◽  
G M Wali Ullah
Keyword(s):  
Profit Sharing ◽  
Islamic Banking ◽  
Specific Rate ◽  
Islamic Banks ◽  
Loss Mechanism ◽  
Monthly Data ◽  
For Profit ◽  
Significant Difference ◽  
Conventional Banks ◽  
The Relationship

<p><em>Islamic banking is based on profit and loss mechanism where the use of interest is prohibited.  Unlike conventional banks, these banks do not charge a specific rate of interest, rather provides financing in exchange for profit sharing.  However, there are studies claiming that, in practice, Islamic banking is same as conventional banking with regard to the use of interest. It is also claimed that, Islamic deposits are not interest-free, but are closely attached to conventional deposits.  On this background, the objective of this study is to examine the relationship between pricing in Islamic banks vis-à-vis conventional banks by taking the case of Bangladesh. We have used monthly data during the period of 2009-2013. The findings of the study showed that, there is no statistically significant difference between the monthly average lending rates of Islamic banks and conventional banks. However, there is significant difference between deposit rates. The existence of causal relationship was inconclusive, and requires further analysis.</em></p>

scholarly journals Analisis Kinerja Keuangan Bank Umum Syariah di Indonesia berdasarkan Islamicity Performance Index Periode 2015-2019

2021 ◽  
Vol 3 (2) ◽  
pp. 230-253
Author(s):  
Fakhry Hafiyyan Kurniawan ◽  
A. Jajang W. Mahri ◽  
Rumaisah Azizah Al Adawiyah
Keyword(s):  
Performance Measurement ◽  
Performance Index ◽  
Descriptive Analysis ◽  
Profit Sharing ◽  
Commercial Banking ◽  
Performance Ratio ◽  
Measurement Tool ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Average Value

Islamic Commercial Banking in Indonesia generally has not fully carry out business activities in accordance with sharia provisions. Therefore, there is a need for a performance measurement tool that is able to express spiritual and social values embodied in Islamic banks. The purpose of this study is to describe the performance of Islamic banking based on Islamicity Performance Index. This research is a quantitative research using descriptive analysis. The data used in this research is secondary data. The study population was Islamic banks in Indonesia during the period 2015-2019, with a sample of twelve banks. Sampling was done by using purposive sampling method. The results showed Panin Dubai Sharia Bank was the best bank in the Profit Sharing Ratio (PSR) indicator. The value of Zakat Performance Ratio (ZPR) in Islamic banking in Indonesia is still low. BNI Sharia is the bank with the highest average value for the ZPR indicator. Equitable Distribution Ratio (EDR) indicates that Mandiri Sharia Bank has the highest average value. Directors-Employees Welfare Ratio (DEWR) shows that BTPN Sharia have fairly high levels of disparity between directors and employees. IIR and IsIR shows  that in general Islamic commercial banks in Indonesia have carried out businesss performance in the halal sector. Meanwhile, overall, it received a satisfactory predicate. This research is expected to be taken into consideration for the related institutions to apply the performance measurement of Islamic Commercial Banking in accordance with the concept of Islamicity Performance Index, and be taken into consideration in taking policy measures in accordance with the concept of sharia that will be used in the future.  

scholarly journals Tingkat Bagi Hasil, Pertumbuhan Likuiditas, dan Produk Domestik Bruto Terhadap Simpanan Mudharabah

2017 ◽  
Vol 1 (1) ◽  
pp. 15-25
Author(s):  
Ismayana Marhamah
Keyword(s):  
Gross Domestic Product ◽  
Hypothesis Testing ◽  
Hypothesis Test ◽  
Profit Sharing ◽  
T Test ◽  
Domestic Product ◽  
Gdp Growth ◽  
Islamic Banks ◽  
Independent Variable ◽  
Test Result

This study aims to determine the effect of profit sharing growth, liquidity growth, gross domestic product (GDP) growth, of mudharabah saving growth in general islamic banks. The variables studied are the influence of profit sharing rate, liquidity growth, gross domestic product (GDP) growth as independent variable and mudharabah saving growth as dependent variable. The population in this study are sharia islamic banks registered in Bank Indonesia (BI) and the amount of gross domestic productquarter-year period 2012-2016.The result of hypothesis testing (t test) shows that the profit sharing growth and gross domestic product partially has significant effect to mudharabah saving growth. Then the test result of liquidity growth partially has no effect and not significant to mudharabah saving growth. The results of simultaneous hypothesis test (test F), show that all independent variabels in this study has significant effect to mudharabah saving growth.

scholarly journals Tingkat Pengungkapan Corporate Social Responsibility Bank Syariah di Indonesia

2019 ◽  
Vol 3 (1) ◽  
pp. 69-82
Author(s):  
Amalia Imroatul Azizah ◽  
Muhammad Nur A. Birton
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Report ◽  
Financial Statements ◽  
Islamic Banking ◽  
Islamic Banks ◽  
New Era ◽  
Corporate Social ◽  
Islamic Companies ◽  
Descriptive Method

The implementation of corporate social responsibility has entered a new era is noexception in Islamic companies, especially of Islamic banking. Islamic Social ReportingIndex is one way of measuring and reporting social responsibility for sharia entity. Thisstudy aimed to describe the practice of social responsibility disclosure based IslamicSocial Reporting Index on Islamic banks in Indonesia is associated with the size of theCommercial Bank Based on Business Activities (BUKU). Using comparative descriptive method by means of content analysis on the elements of financial statements, thisstudy using Islamic banks data annual report published in 2011-2013. The results showedan increase in items disclosure in each group BUKU. In general, Islamic banks ISRBUKU 2 disclosure scores higher than group Islamic banks BUKU 1. That is, the Islamicbanks with equity of more than Rp 1 trillion to less than Rp 5 trillion disclose socialresponsibility in a more specific and detailed than the equity less from Rp 1 trillion.

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