Jakarta Islamic Index (JII) is a reference for investors to place their fund in Indonesia Stock Exchange which is in line with Islamic teaching. It has a specific requirements (screening process) which must be passed by one stock to be included in JII. Nevertheless, the screening process of JII composition is seen to have limitations because the process is merely based on the quantitative and qualitative criteria. Therefore, this research explores and analyzes the deeper aspects (Othman, et al., 2009) which is called as Islamic Social Reporting (ISR). ISR analyzes the compliance to Islamic teaching application from the company perspective. The research period is from the year of 2006 until 2008, while the research sample is taken from companies listed in the JII. This research adopts full interaction model to determine significant factors of ISR. Previous research did not apply the interaction model theory, i.e. the Difference in Difference (DiD) theory 1. It can show meaningful existence of dummy variable with other proxies. The proxies used in this study are industry type, company size, and profitability. The results show that there are no differences among the industry type, while the company size affects the ISR. Abstrak. Jakarta Islamic Index (JII) dapat dijadikan referensi untuk inventor yang menempatkan dananya di Bursa Efek Indonesia (BEI) yang sesuai dengan syariah Islam. Indeks tersebut mempunyai karakteristik khusus (screening process) untuk perusahaan agar sahamnya dapat masuk dalam daftar JII. Namun demikian, screening process tersebut masih mempunyai keterbatasan karena hanya fokus pada kriteria kuantitatif dan kualitatif saja. Oleh karena itu, penelitian ini mengeksplorasi dan menganalisis aspek yang mendalam (Othman, et al., 2009) yaitu Islamic Social Reporting (ISR). ISR menganalisis kepatuhan aplikasi syariah Islam dari perspektif perusahaan. Periode riset dimulai dari tahun 2006 hingga 2008. Sedangkan sampel riset merupakan perusahaan yang terdaftar di JII. Penelitian ini mengadopsi model interaksi penuh untuk menentukan factor yang signifikan pada ISR. Penelitian terdahulu tidak mengaplikasikan teori model interaksi, teori Difference in Difference (DiD) theory 2. Teori ini ini dapat menunjukkan eksistensi yang berarti dari variabel dummy dengan proksi lainnya. Proksi yang digunakan dalam penelitian ini adalah jenis industry, uukran perusahaan dan keuntungan. Hasil dari riset ini menunjukkan tidak ada perbedaaan antara jenis industry, sedangkan ukuran perusahaan berpengaruh pada ISR. Kata kunci: Islamic Social Reporting, Jakarta Islamic Index, aset, keuntungan 1 Penulis berterimakasih kepada Prof. I Gusti Ngurah Agung atas kontribusinya dalam memformulasikan model full interaksi dalam makalah ini. 2 Penulis berterimakasih kepada Prof. I Gusti Ngurah Agung atas kontribusinya dalam memformulasikan model full interaksi dalam makalah ini.
The object of this study is Bank Muamalat Indonesia in Central Java, while the number of samples used was 200 respondents using purposive sampling techniques. The techniques of analysis used descriptive analysis and SEM analysis with the help of AMOS. The results of computational data show that the implementation of sharia government that consists of 6 (six) indicators, namely: transparency, accountability, responsibility, indedendency, justice and shariah compliance has shown good results. Shariah compliance is an indicator of the dominant Islamic government, while responsibility and justice is an indicator of weak governance in explaining sharia. Implementation of shariah governance significant effect on the reputation and customer confidence in Islamic banks. ***Obyek dari kajian ini adalah Bank Muamalat Indonesia di Jawa Tengah dengan jumlah sampel sebanyak 200 responden dan dengan mengunakan teknik purposive sampling. Teknik analisis yang digunakan adalah deskriptif dan SEM dengan bantuan AMOS. Hasil penghitungan data menunjukkan bahwa implementasi shariah governance meliputi enam indikator yaitu transparansi, akuntabilitas, pertanggungjawaban, independensi, keadilan, dan shariah compliance telah menunjukkan hasil baik. Shariah compliance merupakan indikator islamic govenrment yang dominan, sementara pertanggung jawaban dan keadilan merupakan indikator lemah untuk menjelaskan shariah governance. Implementasi shariah governance memiliki pengaruh yang signifikan pada reputasi dan kepercayaan pelanggan terhadap perbankan syariah. A. PendahuluanKehadiran perbankan syariah di Indonesia dengan diawali berdirinya Bank Muamalat Indonesia, telah menjadi tonggak penting dalam kehidupan perbankan syariah di Indonesia. Bank Muamalat Indonesia membuktikan mampu bertahan dalam kondisi perekonomian yang sangat parah, saat krisis ekonomi yang memporakporandakan banyak bank-bank konvensional, sehingga harus masuk dalam program rekapitalisasi pemerintah dan bahkan harus dilikuidasi. Fenomena ini menjadi penggugah kesadaran bahwa konsep perbankan syariah bukan sebuah konsep yang hanya mampu berdiri di tingkat konsep saja namun telah mampu membuktikan di tataran praktek.Perkembangan bank syariah hingga bulan Desember 2010 mencapai 11 BUS, 23 UUS, dan 150 BPRS dengan jaringan kantor sebanyak 1.625 kantor. KP/UU Tabel 1 dan 2 menunjukkan perkembangan terakhir indikasi-indikasi perbankan syariah. Perkembangan aset perbankan syariah meningkat sangat signifikan dari akhir tahun 2009 sampai dengan akhir tahun 2010 sebesar lebih dari 33,37%. Penghimpunan dana dan pembiayaan mencapai peningkatan sebesar 41,84 dan 22,74%. Jika dilihat dari rasio pembiayaan yang disalurkan dengan besarnya dana pihak ketiga (DPK) yang dinyatakan dengan nilai Financing to Deposit Ratio (FDR), maka bank syariah memiliki ratarata FDR sebesar 97,65%. Perkembangan dan kinerja bank syariah di Indonesia dapat dijelaskan pada tabel 1 dan 2. Tabel 1.
This research aims to analyze and adapt the financial reporting of non-profit entities based on Interpretation of Financial Accounting Standards 35 (ISAK 35): concerning the Presentation of Financial Statements for Non-Profit Oriented Entities. Namely the interpretation of the Statement of Financial Accounting Standards 1 (PSAK 1): concerning the Presentation of Financial Statements. For other accounting provisions for non-profit entities, it refers to the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and Sharia Accounting Standards (SAS). Qualitative research was conducted with a case study at the University of Ibrahimy Sukorejo Situbondo. The results of this study, it is necessary to change the accrual basis recording method with the double entry system, preparation of adjusting journals to then compilation of financial position reports, comprehensive income reports, changes in net assets reports, cash flow reports and notes on financial reports based on ISAK 35. Adaptation of university financial reports Ibrahimy based on ISAK 35 is carried out by adjusting the required account posts by Ibrahimy University with the accounts stated in the Interpretation of Financial Accounting Standards 35 (ISAK 35)
The timeliness of annual reports depend on the timeliness of auditor’s performance. The more timeline of publishing annual reports, more benefit can be delivered. This research investigates the factors influencing audit report lag in Indonesia. Sample of the research comprises 42 companies listed in Indonesian Stock Exchange during the year of 2010. The audit report lag for each sample companies ranged from a minimum interval of 25 days to a maximum interval of 129 days and 72 days in the average. Five hypotheses relating audit report lag to company size, profitability, leverage, auditor size, and audit opinion are tested in the research. The results of multiple linear regression support the alternate hypotheses put before except for the company size and leverage. Keywords: audit report lag, company size, profitability, leverage, auditor size, audit opinion.
This study aimed to analyze the effect of budget participation on managerial performance with organizational commitment and motivation as the intervening variables. Data were collected by distributing questionnaires to structural officials of the Government of Bondowoso Regency. The collected data were then analyzed using Structural Equation Modeling (SEM). Results showed that budget participation has significant and positive effect on managerial performance. Budget participation also has a positive and significant effect on organizational commitment and motivation. Results of the research also demonstrate that organizational commitment and motivation have positive and significant effects on managerial performance. Budget participation also affects managerial performance through organizational commitment and motivation. Keywords: Budget Participation, Organizational Commitment, Motivation, Job Relevant Information, and Managerial Performance.
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