Studi Literatur: Analisis Teori Kontemporer Akuntansi Perbankan Syariah

This research is a literature study that discusses Islamic banking accounting theory analysis. Islamic banking accounting at this time is an action taken when conventional accounting does not fulfill the wishes of some Indonesian people who are Muslim. The offer provided by the Islamic economy is the best choice because banks have so far only wanted the maximum possible profit but lacked a humanist side to their customers. Products provided by Islamic banking such as mudharabah, musyarakah, wadi'ah, ijarah, wakalah, and so on. Sharia accounting reporting must uphold Islamic values in accordance with Islamic provisions so that there is no element of fraud in it. The accounting stage has an impact on management, owners, employees, and customers. Islamic accounting practice wants to implement a business environment that instills religious elements such as theological, humanist, and transcendental.

Download Full-text

Implementation of Shariah Accounting Theory in Shariah Value Added: A Theoretical Study

GATR Global Journal of Business Social Sciences Review - GATR Global Journal of Business and Social Science Review (GJBSSR) Vol.7(1) Jan-Mar 2019 ◽

10.35609/gjbssr.2015.3.1(13) ◽

2015 ◽

Vol 3 (1) ◽

pp. 95-101

Author(s):

Ari Sita Nastiti ◽

Siti Maria Wardayati

Keyword(s):

Theoretical Study ◽

Value Added ◽

Qualitative Approach ◽

Literature Study ◽

Capitalist Economy ◽

Accounting Theory ◽

Enterprise Theory ◽

Islamic Values ◽

Practical Level

Objective - This article is aimed to give an understanding related to the concept of Shariah Value Added (SVA) according to the ideas of several Shariah accounting researchers. Methodology/Technique - This research is written using a qualitative approach with the technique of literature study. Findings - The result shows that nowadays they're still found several weaknesses in SVA related to the definition which could possibly emerge the return of capitalism through ethics utilitarianism, the distribution of welfare is still focused on limited stakeholders and the difficulties of its application. Therefore, it needs deeper learning to find the appropriate formulation of Shariah Value Added, due to the fact that there are still a few researchers who are interested in the theoretical study of Shariah Accounting. Novelty - This article tries to give an understanding related to the concept of SVA from the theoretical study in order to be able to support the academicians to participate in deeper learning on SVA formulation which can be applied in a practical level but is still based on the Islamic values and shariah objective (maqasid al-Shari'ah 'ah). Type of Paper - Conceptual Keywords: Capitalist Economy; Islamic Theory; Islamic Value; Shariah Accounting; Shariah Enterprise Theory; Shariah Value Added

Download Full-text

PENGARUH PENGETAHUAN MASYARAKAT DAN MINAT PENERAPAN NILAI ISLAM TERHADAP KEPUTUSAN MENGGUNAKAN TABUNGAN PERBANKAN SYARIAH (Studi Kasus Masyarakat Kota Langsa)

JURNAL ILMIAH EKONOMI ISLAM ◽

10.29040/jiei.v6i1.790 ◽

2020 ◽

Vol 6 (1) ◽

Author(s):

Faisal Umardani Hasibuan ◽

Rahma Wahyuni

Keyword(s):

Sampling Technique ◽

Research Data ◽

Islamic Banking ◽

Test Results ◽

Analysis Techniques ◽

Knowledge Variable ◽

Data Analysis Result ◽

Simultaneous Influence ◽

Islamic Values

Abstract This research is done to determine: (1) the influence of people’s knowledge on the decision tgggo use Islamic Banking product, (2) The influence of Islamic values applicatgion on the decision to use Islamic Banking product (The case study of Langsa Town’s Community). The research uses a quantitative approach. The sampling technique is done by purposive sampling. The research data is collected by distributing quantionnaires to 100 respondent. The analysis techniques used are classic assumption test, multiple regression and hypothesis analysis. Based on the data analysis result by using SPSS version 17 system, it concludes that on adjusted R-Square test, 38.5 %shows relationship and contribution of variables on the people’s knowledge and interest of Islamic values application in influencing the decision tu use the saving products and the remaining 61.5 % is explained by other variables of knowledge and interest in the application of Islamic values have an influence on the decision to use saving products. The results F (simultaneous) F count of 32.014 > 3.09 F table so that it can be concluded that Ha is accepted, meaning that there is a simultaneous influence (together) of people’s knowledge variables and interest in applying Islamic values to the decision to use savings products. T test results (partial) variable knowledge of the decision to use savings products obtained t count of 4.408 > 1.660 t table, it means that Ho is rejected and Ha is accepted. Thus the people’s knowledge variable has a partially significant influence on people’s decisions to use Islamic Banking savings products.

Download Full-text

Comparison of Amendments to the Value Added Tax Law between Indonesia and Malaysia to Regulate Murabaha Transactions

International Journal of Engineering & Technology ◽

10.14419/ijet.v7i3.25.17479 ◽

2018 ◽

Vol 7 (3.25) ◽

pp. 114

Author(s):

Thesa Adi Purwanto ◽

. .

Keyword(s):

Islamic Law ◽

Value Added ◽

Secondary Data ◽

Islamic Finance ◽

Tax Law ◽

Islamic Banking ◽

Value Added Tax ◽

Literature Study ◽

The Subject ◽

The Government

Islamic banking in their activity base on Islamic principles that is agreement regulation on Islamic Law between Bank and others to saving and or financing an activity or business which suit Islamic role. There are several forms of financing, such as financing on sharing profit principle (mudharabah), financing on participation principle (musyarakah), transaction goods principle which get profit (murabaha), financing capital goods on rent principle without choice (ijarah), or with transfer authority over the rent goods from bank to others (ijarah wa iqtina). Furthermore, development of Islamic banking either in Indonesia or Malaysia must be followed with new law and regulation from their government, especially for rules on taxation over transaction on Islamic banking. This is critical because there are different interpretation and argumentation between practitioners of Islamic banking and the government about the subject of Value Added Tax on murabaha transaction. This research used a qualitative approach, using literature study, which emphasizes books as an object and field study with collecting data by interviewing and also using secondary data. As a result, both Indonesia and Malaysia has undergone essential steps to provide Islamic finance with appropriate banking and tax regulations that have succeeded in supporting the Islamic financial system.

Download Full-text

Between Sustainable and Temporary Competitive Advantages in the Unstable Business Environment

Sustainability ◽

10.3390/su12218832 ◽

2020 ◽

Vol 12 (21) ◽

pp. 8832 ◽

Cited By ~ 1

Author(s):

Letycja Sołoducho-Pelc ◽

Adam Sulich

Keyword(s):

Competitive Advantage ◽

Development Strategy ◽

Inductive Inference ◽

Research Question ◽

Business Environment ◽

Quantitative Model ◽

Green Economy ◽

Literature Study ◽

Economic Sectors ◽

Model Combining

Gaining a competitive advantage assumes that a company should build a unique position, but this concept is related to a relatively stable environment. However, it is difficult to predict the consequences of the enterprises’ changes, leading to changes both in the business and natural environment. Therefore, this study’s authors asked a research question: Is it possible to restore a balance between durability and variability of the organization in terms of strategy? The answer to such a question was drawn upon the literature review and survey research. This paper presents a qualitative and quantitative model of competitive advantage in a changing business environment. This article uses an inductive inference method supported by a literature study and a deduction method supported by statistical calculations, based on a survey conducted among 150 Polish companies in different economic sectors. As a result of the research methods, a dualistic competitive advantage model in a changing environment was proposed and discussed. The article’s aim was achieved in the model combining a sustainable (SCA) and temporary competitive advantage (TCA). Understanding the conditions for gaining competitive advantage allowed to formulate general conditions under which sustainable strategic management can be built to consider sustainability objectives and contribute to the green economy. This research has confirmed that building a competitive advantage in unstable conditions requires finding a balance between implementing the planned development strategy and using new opportunities.

Download Full-text

Literature Study on Murābaḥah Financing in Islamic Banking in Indonesia

Economica Jurnal Ekonomi Islam ◽

10.21580/economica.2018.9.1.2411 ◽

2018 ◽

Vol 9 (1) ◽

pp. 25 ◽

Cited By ~ 1

Author(s):

Ahmad Maulidizen

Keyword(s):

Islamic Banking ◽

Literature Study ◽

Significant Growth ◽

Islamic Bank ◽

Bank Financing ◽

Principle Of Justice ◽

Optimal Function ◽

Number Of Customers

Islamic banking in Indonesia has experienced significant growth, including assets, financing provided and the number of customers. Islamic bank financing 70-80% is given to the community by using the contract of murābaḥah, in the form of consumptive and productive. Islamic bank operations must be guided by Fatwa of the National Sharia Council in order to carry out its optimal function economically and to run the Shari'a comprehensively. Therefore, this article will explain the concept of murābaḥah conceptually and application in Islamic banking in Indonesia. The purpose of writing this article so that the implementation of Murābaḥah contract in Islamic Bank in Indonesia can be in accordance with the principles of Shari'a that put forward the principle of justice and no party is harmed.Perbankan syariah di Indonesia telah mengalami pertumbuhan yang signifikan, termasuk aset, pembiayaan yang diberikan dan jumlah pelanggan. Pembiayaan bank syariah 70-80% diberikan kepada masyarakat dengan menggunakan kontrak murābaḥah, dalam bentuk konsumtif dan produktif. Kegiatan bank syariah harus dipandu oleh Fatwa Dewan Syariah Nasional untuk menjalankan fungsi optimalnya secara ekonomis dan menjalankan syariat secara komprehensif. Oleh karena itu, artikel ini akan menjelaskan tentang konsep murābaḥah secara konseptual dan aplikasinya pada Bank Islam di Indonesia. Tujuan penulisan artikel ini agar pelaksanaan kontrak Murābaḥah di Bank Syariah di Indonesia dapat sesuai dengan prinsip syariah yang mengedepankan asas keadilan dan tidak ada pihak yang dirugikan.

Download Full-text

Understanding shared services (Article 1 of 3)

Acta Commercii ◽

10.4102/ac.v6i1.108 ◽

2006 ◽

Vol 6 (1) ◽

Author(s):

T. N. Van der Linde ◽

A. L. Boessenkool ◽

C. J. Jooste

Keyword(s):

Business Model ◽

Cost Savings ◽

Business Environment ◽

Primary Objective ◽

Successful Implementation ◽

Shared Services ◽

Literature Study ◽

Efficiency And Effectiveness ◽

Enhance Efficiency ◽

Viable Business

Purpose: Shared services is a viable business model that can be used by organisations to reduce costs and enhance efficiency and effectiveness in the organisation. The purpose of this trilogy of articles is to introduce shared services as a business model, and how to efficiently and effectively manage a shared services business unit. The purpose of the first article in the trilogy, introduces shared services as a business model, defines what shared services is, the transformation required to successfully implement a shared services business model, as well as the benefits that can be derived from implementing a shared services business model. Methodology: A comprehensive literature study was conducted in order to: - Define and describe shared services as a business model, - Compare shared services with centralisation and de-centralisation, - Determine and describe the transformation required to successfully implement shared services. Findings: In the article, a framework is generated to help organisations understand the business concept of shared services. This work has further potential: when applied correctly, there are both tangible and intangible benefits that can be accrued above cost savings. Implications: The findings of this article are important for organisations that are in the process of implementing or have implemented shared services, as it will assist the organisation in determining if shared services is the correct business model for them to implement. Value: This article provides an understanding of shared services and the business environment required to successfully implement a shared services business model. Value created by a shared services business model is further enhanced once the organisation has embarked on the successful implementation of a shared services business model, which is the primary objective of the second article, Implementation and continuous evolution in shared services.

Download Full-text

Studi Eksistensi Hukum Islam pada Peraturan Daerah di Sulawesi Selatan

BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam ◽

10.36701/bustanul.v1i1.130 ◽

2020 ◽

Vol 1 (1) ◽

pp. 93-105

Author(s):

Ariesman Ariesman ◽

Iskandar Iskandar

Keyword(s):

Islamic Law ◽

First Century ◽

Community Life ◽

Literature Study ◽

Village Level ◽

South Sulawesi ◽

Long Course ◽

Islamic Values ◽

Friday Night

Islamic law existed in Indonesia in the 7th century AD or the first century Hijri. This is in line with the entry and development of Islam in Indonesia, whereas previously Indonesians embraced animism, dynamism and Hindu-Buddhist beliefs which were very far from Islamic values. The development of Islamic Law in Indonesia continues to experience development in all regions in the archipelago, including has spread in South Sulawesi, so that the values or rules of Islam have colored all aspects of community life in South Sulawesi. Based on the results of the literature study, the development of Islamic law in South Sulawesi began since Islam was officially accepted by King Gowa-Tallo on Friday night, September 22, 1605 AD The first king to accept Islam on that day was a king from Tallo named I Malingkaang Daeng Mannyonri , the king then changed his name to Sultan Abdullah Awwalul Islam. In line with the long course of time the development of Islamic law is increasingly showing its existence through the birth of the "Islamic Sharia Enforcement Preparation Committee" (KPPSI) which was inaugurated on April 15, 2001 AD at the al-Markaz al-Islami Mosque in Makassar and various official regulations issued by the provincial, district and village level governments.

Download Full-text

Islamic Monetary Instruments Contribution to Economic Growth: Literature Study

E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis ◽

10.29103/e-mabis.v22i2.690 ◽

2021 ◽

Vol 22 (2) ◽

pp. 42-51

Author(s):

Juliana Nasution ◽

Andri Soemitra ◽

Rifki Ismal ◽

Amin Al Jawi ◽

M.Indra Mulia Nasution ◽

...

Keyword(s):

Economic Growth ◽

Economic Justice ◽

Qualitative Approach ◽

Islamic Banking ◽

Real Sector ◽

Literature Study ◽

Equitable Distribution ◽

Business World ◽

The Real ◽

Distribution Of Income

In Islamic economics, the monetary sector and the real sector must be able to go side by side. Even the monetary sector must follow developments for the real sector. The goal of Islamic economics is the creation of economic justice through equitable distribution of income, one of which is seen from the growth of the real sector, which is a representation of the level of productivity and welfare of the community. This is directly related to the business world. Therefore, when the level of community productivity increases, it will aggregately affect economic growth. On the other hand, one of the monetary instruments in Islamic economics is Islamic banking. This means that the increasing performance of Islamic banking must be in line with the increase of the real sector. The purpose of this study is to analyze the contribution of increasing Islamic banking performance to economic growth through a literature study related to a qualitative approach, where the collected literature is analyzed by content analysis and the data is triangulated to make a conclusion. The findings of this study indicate that Islamic monetary instruments in the Islamic banking case contribute to economic growth through an increase from the real sector

Download Full-text

COMPARISON OF ISLAMIC BANKING PERFORMANCE IN INDONESIA, PAKISTAN, AND BANGLADESH: SHARIA MAQASHID INDEX APPROACH

Journal of Islamic Economics and Finance ◽

10.22373/share.v10i1.9351 ◽

2021 ◽

Vol 10 (1) ◽

pp. 1

Author(s):

Mohammad Nur Rianto Al Arif ◽

Dede Yati

Keyword(s):

Performance Indicators ◽

Islamic Banking ◽

Islamic Banks ◽

Islamic Bank ◽

Index Approach ◽

And Performance ◽

Conventional Banks ◽

The One ◽

Islamic Values ◽

One Way Anova

There is a different characteristic between Islamic banks and conventional banks, so Islamic banks must have performance measures based on Islamic values in them. This study aims to measure the performance of Islamic banks in three countries - Bangladesh, Indonesia, and Pakistan - using the Sharia Maqashid Index. Also, this study examined whether there were differences in Sharia Maqashid Islamic bank indexes in the three countries using the one-way ANOVA test. The results of the study, in general, showed that the Al-Arafah Islamic Bank of Bangladesh received the highest score, followed by Bank of BNIS and Bank of BRIS. Besides, the results of the study also showed that there were differences in performance. This result implies that Islamic banks should use the maqashid sharia framework as a benchmark for their objective and performance indicators.========================================================================================================ABSTRAK – Perbandingan Kinerja Perbankan Syariah di Indonesia, Pakistan, dan Bangladesh: Pendekatan Indeks Maqashid Syariah. Terdapat perbedaan karakteristik antara bank syariah dan bank konvensional, sehingga ukuran kinerja bank syariah harus didasarkan pada nilai-nilai syariah yang terdapat di dalamnya. Penelitian ini bertujuan untuk mengukur kinerja bank syariah di tiga negara yaitu Bangladesh, Indonesia, dan Pakistan dengan menggunakan Sharia Maqashid Index. Selain itu, penelitian ini juga menguji apakah ada perbedaan indeks bank syariah Maqashid Syariah di tiga negara dengan menggunakan uji one-way ANOVA. Hasil penelitian secara umum menunjukkan bahwa Bank Islam Al-Arafah Bangladesh memperoleh skor tertinggi, disusul oleh Bank BNIS dan Bank BRIS. Selain itu, hasil penelitian juga menunjukkan adanya perbedaan kinerja di tiga negara tersebut. Hasil ini menyiratkan bahwa bank syariah harus menggunakan kerangka maqashid syariah sebagai tolok ukur tujuan dan indikator kinerjanya.

Download Full-text

Accounting Theory: An Ethical Perspective of Real Life Scenarios

International Journal of Business and Social Research ◽

10.18533/ijbsr.v6i10.1006 ◽

2016 ◽

Vol 6 (10) ◽

pp. 47

Author(s):

Shivneil Kumar Raj ◽

Sandhiya Roy

Keyword(s):

Ethical Issues ◽

Real Life ◽

Working Life ◽

Business Environment ◽

Ethical Perspective ◽

The Past ◽

Research Article ◽

The Subject ◽

Accounting Theory ◽

High Level

Decisions are made daily in businesses and individuals do encounter situations where they are faced with ethical issues. The subject is how one evaluates whether an act is ethical or unethical. This research article discusses real life ethical dilemmas that could be faced in accounting or business environment and applicability of various theories of ethics that were taught in accounting theory course in the undergraduate accounting program. The researcher employs a number of case studies highlighting the stories related to ethics that have been experienced in the past working life. Teleological and deontological theories are being used to explain how one could identify that a particular act is ethical or unethical. The work of accountants requires them to maintain high level of ethics to ensure integrity of the profession.

Download Full-text