Abstract:This study has two objectives, namely 1) understanding moslem students attitudes toward Islamic banks products in Yogyakarta, and 2) determining the interest groups of students majoring in Islamic economics / muamalah in Yogyakarta on Islamic Banking. Data were collected through questionnaires and tested by regression analysis. The results showed that the attitude and subjective norms affect the interest savings in Islamic banks. This means that all independent variables have a significant positive relationship with the dependent variable.Abstrak: Kajian ini dimaksudkan untuk memahami sikap konsumen mahasiswa muslim terhadap produk-produk bank syariah di Yogyakarta, dan untuk mengetahui minat kelompok mahasiswa jurusan ekonomi Islam/muamalah di Yogyakarta pada Bank Syariah. Melalui pendekatan kuantitatif dengan teknik penyebaran angket kemudian dianalisis dengan data statistik, diperoleh hasil bahwa nilai koefisien regresi variable sikap dan norma subyektif adalah signifikan, dan variabel sikap dengan minat dan juga antara variabel norma subyektif dengan minat, masing-masing hubungan tersebut mempunyai tingkat keeratan yang cukup tinggi. Hal ini berarti bahwa semua variabel bebas mempunyai hubungan positif dengan variabel tidak bebasnya.Kata Kunci: Costumer Behavior; Islamic Banking; Theory of Reasoned Action PENDAHULUAN Sejarah berdirinya perbankan dengan sistem bagi hasil, didasarkan pada dua alasan utama yaitu (1) adanya pandangan bahwa bunga (interest) pada bank konvensional hukumnya haram karena
The study examines the perspective of practitioners who are involved directly and/or indirectly with the process of shariah compliance/auditing from Islamic financial institutions (IFIs) on the issues of standards for shariah auditing, auditors qualifications, and independence. Auditing Islamic financial institutions (IFIs) covers a wider scope than legal financial statement auditing. External auditors of IFIs not only conduct financial audits but also conduct tests on the shariah compliance of IFIs, according to fatawa (religious opinions) and guidelines set by the Shariah Supervisory Board (SSB). Shariah review is unique to IFIs, due to the requirement to ensure that all business activities and operations of IFIs adhere to shariah precepts. The scarce resourceful auditors with both shariah and accounting/auditing qualifications and the issue of self-review threat to independence may affect the reputable image of Islamic financial institutions. This article is literature method. The findings reinforce the importance of auditors' qualification and independence as currently there is no mandatory regulated professional shariah auditor code to be in tandem with the drastic growth of the IFIs. The paper offers practical implication to regulators in providing a direction to revise the existing standards for shariah auditing practices and to formulate a mandatory professional governance structure for shariah auditors.
Abstract AbstractAccountants are the actors who contribute to the establishment and implementation of accounting as a structure. On the other hand the consequences of the application of modern accounting shows the impact of a less than satisfactory. Facts show the number of accounting manipulation scandal that hit the company's financial statements and the low awareness of their social responsibility and the environment implies that very large changes in accounting principals. Accounting reality is part of how accountants take on the role. Deviations reality always brings accountants as party central is how actors and structures form mutually met. Habitus actor '' greedy '' met with accounting (capitalism) as a structure that legitimize it. In reality accountant (agent) looks so lost in the shackles of capitalism, so the agency theory in the form of a conflict of interest, it seems to shift the basis of mutual symbiosis between the interests of management and accountants. Accountants must be returned khittah her as a sovereign profession, he is an ideologue as Rausyan Fikr. All forms of deep-an accountant in worship, glorify the '' number '' in the sense of making all tasks as tasks (treatises) '' prophetic '' to map the right stakeholders fairly and correctly. This can only take place within the awareness frame of the Godhead (fervently) to put God at the summit toward accountability. Readiness accountant sharia in entering the MEA in 2016 with preparing the capabilities and expertise of sharia-based accounting standards IFRS, Accounting Sharia must understand the risks of sharia, sharia accounting should be standardized SDI International, science and technology capabilities accountant sharia be reliable. Agus Arwani dari penerapan akuntansi modern tersebut menunjukkan dampak yang kurang memuaskan. Fakta menunjukkan banyaknya skandal akuntansi dan manipulasi laporan keuangan yang melanda perusahaan serta rendahnya kepedulian mereka akan tanggung jawab sosial dan lingkungan menyiratkan bahwa terjadi perubahan yang sangat besar pada para pelaku akuntansi. Realitas penyimpangan yang selalu menghadirkan akuntan sebagai pihak sentral adalah bentuk bagaimana aktor dan struktur bertemu secara mutual. Habitus aktor yang ''serakah'' bertemu dengan akuntansi (kapitalisme) sebagai struktur yang melegitimasinya. Dalam realitasnya akuntan (agen) terlihat begitu tenggelam dalam belenggu kapitalisme, sehingga teori agency berupa konflik kepentingan, kelihatannya bergeser dengan bersimbiosis secara mutual antara kepentingan manajemen dan akuntan. Akuntan harus dikembalikan khittah-nya sebagai profesi yang berdaulat, ia adalah ideolog sebagai Rausyan Fikr. Bentuk ke-khusuk-an akuntan dalam beribadah, bertasbih dengan ''angka'' dalam artian menjadikan segenap tugas sebagai tugas-tugas (risalah) ''kenabian'' untuk memetakan hak para stakeholders dengan adil dan benar. Hal ini hanya dapat berlangsung dalam bingkai keberdaulatan dan membangkitkan kesadaran Ketuhanan (khusuk) dengan menempatkan Tuhan sebag...
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