Marriage ties must start from the preparation of communication, financial preparation, mental preparation and knowledge of the requirements regarding marriage. Therefore, marrying the marriage is not only based on love, but the reason for rational consideration. This study aims to determine the optimalization of the role of BP4 in the implementation of premarital education in reducing the number of divorces in PA in the city of Jambi. This research is descriptive-analytical by using descriptive qualitative approach, while data collection methods are carried out through observation, interviews, and documentation. The research results obtained are: premarital education is the provision of knowledge, understanding, skills and growing awareness of adolescents of married age about household life and family. Premarital education is not solely an effort to prevent possible interruptions in marriages that will take place, but also to improve the quality of good husband-wife relationships and to provide welfare, security and happiness in marriage. Thus, the root of the breakdown of relationships can be avoided as early as possible. Regarding Optimalization the role of BP4 in the implementation of premarital education in reducing the number of divorces in PA in the city of Jambi is not yet optimal, because today the divorce rate in PA in Jambi city is still relatively high.
The social function of Islamic banking is an essential factor in the existence of Islamic banking, and research is still lacking. This study aims to analyze the trend of the social function of Islamic banking, its reporting conformity with accounting standards, and its effect on the financial performance of Islamic banking. The population of this study is Islamic Commercial Banks (ICB) registered with the Financial Services Authority (FSA) from 2014-2019. The sampling technique used purposive sampling and obtained 59 samples. The method of analysis used descriptive analysis and multiple linear regressions. The results show that fines and non-halal income still dominate the social function instrument. Social functions such as zakat, infaq, alms, and waqf tend to be low. Social reports in the form of sources and uses of zakat funds are sufficient. Reports on sources and uses of benevolent funds are also in the sufficient category, but the percentage value is lower. Internal zakat positively affects the performance of Islamic banking as measured by Return on Assets (ROA) and Operating Expenses on Operating Income (BOPO). Other variables do not affect the performance of Islamic banking as measured by ROA, BOPO, and Non-Performing Financing (NPF). This research theoretically confirms that internal zakat can encourage the growth of Islamic banking. Islamic banking must pay attention to social functions, especially zakat, an order from Islam.
Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in terms of audit style and IFRS adoption. It took the sample consisting of 43 manufacturing companies listed in Indonesia Stock Exchange; all have published their financial statements for the period of 2010-2013. The data were analyzed by using Kruskal-Wallis test and Wilcoxon test. The results showed that financial statement with the same accounting standards and audited by the same big 4 auditors, subject to the same audit style, are more likely to have comparable dis-cretionary accruals than financial statement audited by different Big 4 firms with different styles. By comparable, it means that different financial statements in the same industry and the same accounting standard will have more similar discre-tionary accruals.
This study aims to analyze the effect of ethical identity index and company size on Islamic banking performance as measured by shariah conformity and profitability (SCNP). The sample in this study were 48 Islamic banking financial reports taken from the 2014-2017 period. The data analysis method used in this study is multiple linear regression with panel data. The results of this study indicate that the ethical identity index affect shariah conformity and profitability, but company size does not affect the performance of shariah conformity and profitability. The implication of this research is that Islamic banking is expected to improve the identity of Islamic ethics through disclosures in financial reports.
This study aims to examine the determinants of Islamic banks' compliance with the statement of financial accounting standards (SFAS) No.105 on Mudharabah principles. Using the purposive sampling technique, the samples of this study are Indonesian Islamic Banks (IBs) between 2009 and 2017 (96 observations). The data were analyzed using panel data regression. The results show a significant positive influence of the effectiveness of the Shariah Supervisory Board (SSB), the effectiveness of audit committees, tenure of CFO, and third party funds from the Mudharabah contract for the compliance level of the IBs financial reports with SFAS No.105. Meanwhile, the CFO educational background has a significant negative effect and institutional ownership did not have any significant effect on the compliance level. Thus, to attain a higher level of compliance with SFAS 105, the Indonesian IBs must improve the quality of the reporting system monitor through the effectiveness of SSB and the audit committees.
This study analyzes the effect of audit market competition, client size, and financial distress on shopping opinions. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for 2016 to 2017. The data used in the study were 76 data from the company's annual reports. The data analysis method used was binary logistic regression. This study indicates that audit market competition and client size do not affect shopping opinion practices. However, financial distress has a significant positive effect on the tendency to practice shopping opinion. This indicates that a company with an excellent financial condition chooses to change its auditor compared to the same auditor; this is done because financially, the company can change public accounting.
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