Purpose: To explore the potential integration of blockchain technology into Islamic accounting and auditing systems in Indonesia, addressing persistent sector challenges such as fraud, lack of transparency, and compliance with sharia principles. Method: Qualitative research approach combining in-depth interviews with six experts (practitioners, academics, and regulators) and a Systemat…
Objectives : This study aims to analyze the influence of Good Corporate Governance (GCG) and Intellectual Capital (IC) on the financial performance of Islamic banking in Indonesia. The independent variables used are GCG and IC, while financial performance, which is the dependent variable, is measured by the profitability ratio. The research data was obtained from the annual reports …
"Purpose - The rapid development of Islamic banks necessitate them to be able to compete while revealing their best performance concurrently. Assessment of performance can be evaluated from earnings information. Income smoothing utilizing financing loss provision (FLP) is one of the methods that has been implemented in several Islamic banks to earn profits in which correspond to their …
"Islamic Boarding Schools stand in an environment that deals directly with the community. Many Islamic boarding schools become a pride that provides balanced learning between the world and the hereafter, even many Islamic boarding schools that have economic activities such as cooperatives, agriculture, animal husbandry and so on. One of the largest Sharia Savings and Credit Cooperatives…
The Financial Services Authority (OJK) states that one of the root causes of the slow growth in the market share of Islamic banking is due to the weak literacy of Indonesian people towards sharia finance. Based on a 2016 National Literacy and Financial Inclusion survey involving 9,680 research respondents from 34 provinces in 64 cities / districts. shows that the national Islamic financ…
Islamic financial planning is a making process of financial planning in prudence to make it compatible with Islamic law in order to achieve the level of Al-Falah, that is the blessing of dunya and the salvation of akhira. Yet, with the importance of Islamic financial planning, the individuals who apply the Islamic financial planning in managing their wealth are still rare. So that this …
Background – Having survived the 1998 crisis in addition to DSN MUI’s fatwa on the prohibition of bank interest, religious image, and profit-sharing principle, are the main legitimacy of Islamic banks in Indonesia. However, the public does not have full confidence in the legitimacy of the Islamic banks. It is marked by many criticisms addressed to the Islamic bank products which are…
Supervisors : I. Rifki Ismal, Ph.D, II. Dr. Achmad Firdaus, M.Si Purpose – This study aims to analyze factors that influence investment decision making of individual investors in Indonesia Islamic stock exchange (IDX) . The observed factors are Islamic financial literacy, Islamic investment literacy and islamic behavioral investment Design/methodology/approach – This study uses des…
: This study aims at determining the effect of implementing Qanun (Islamic Law in Aceh) No. 11, of 2018 of Financial Institutions in Aceh and the influence of the Islamic Boarding School Accounting Guidelines on the accounting records of Islamic boarding schools in Aceh. : This research is a qualitative research. Participants in this study were parties related to the preparation of …
Background – The existence of cooperatives whose initial purpose is to help meet the needs of their members has also contributed to the National GDP of Rp. 451.95 trillion and it turns out that the contribution of Sharia cooperatives is below 2%. Objective – The objective of this study is to analyze the factors that influence employees in taking financing in sharia cooperatives so t…