Tingkat Kepatuhan Syariah di Lembaga Keuangan Syariah

Main Author: Mardian, Sepky
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: SEKOLAH TINGGI EKONOMI ISLAM SEBI , 2019
Online Access: http://jurnal.sebi.ac.id/index.php/jaki/article/view/41
http://jurnal.sebi.ac.id/index.php/jaki/article/view/41/40
ctrlnum article-41
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Tingkat Kepatuhan Syariah di Lembaga Keuangan Syariah</title><creator>Mardian, Sepky</creator><description lang="en-US">This study aimed to evaluate the degree of implementation of syariah compliance inIslamic banks in Indonesia toward 3 aspects i.e Syariah Supervisory Board (SSB),product and financial report. The study was analyzed by exploratoring those aspects inIslamic banks. The study found several critical issues on syariah compliance towardSSB regarding the independence, multi-served position of SSB, competences andsyariah audit. The large scale of murabahah in Islamic bank financing that also wascaused by depositors paradigm on savings and the issue on murabahah that waspracticed differently to its basic concept are the critical issues on products. Finally,regarding to financial reporting such as income smoothing on profit distribution, lackof syariah competences of the independent auditor and treatment of murabahahmargin.</description><publisher lang="en-US">SEKOLAH TINGGI EKONOMI ISLAM SEBI</publisher><contributor lang="en-US"/><date>2019-03-06</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://jurnal.sebi.ac.id/index.php/jaki/article/view/41</identifier><source lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN ISLAM; Vol 3, No 1 (2015); 57-68</source><source>25493876</source><source>23382783</source><language>eng</language><relation>http://jurnal.sebi.ac.id/index.php/jaki/article/view/41/40</relation><rights lang="en-US">Copyright (c) 2019 JURNAL AKUNTANSI DAN KEUANGAN ISLAM</rights><recordID>article-41</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
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Journal:eJournal
author Mardian, Sepky
title Tingkat Kepatuhan Syariah di Lembaga Keuangan Syariah
publisher SEKOLAH TINGGI EKONOMI ISLAM SEBI
publishDate 2019
url http://jurnal.sebi.ac.id/index.php/jaki/article/view/41
http://jurnal.sebi.ac.id/index.php/jaki/article/view/41/40
contents This study aimed to evaluate the degree of implementation of syariah compliance inIslamic banks in Indonesia toward 3 aspects i.e Syariah Supervisory Board (SSB),product and financial report. The study was analyzed by exploratoring those aspects inIslamic banks. The study found several critical issues on syariah compliance towardSSB regarding the independence, multi-served position of SSB, competences andsyariah audit. The large scale of murabahah in Islamic bank financing that also wascaused by depositors paradigm on savings and the issue on murabahah that waspracticed differently to its basic concept are the critical issues on products. Finally,regarding to financial reporting such as income smoothing on profit distribution, lackof syariah competences of the independent auditor and treatment of murabahahmargin.
id IOS3934.article-41
institution SEKOLAH TINGGI EKONOMI ISLAM SEBI (STEI SEBI)
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institution_type library:university
library
library PERPUSTAKAAN STEI SEBI
library_id 839
collection Jurnal Akuntansi dan Keuangan Islam
repository_id 3934
subject_area Accounting/Akuntansi
Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
Islam and Economics/Islam dan Ilmu Ekonomi
Auditing/Audit Keuangan, Pemeriksaan Keuangan
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province JAWA BARAT
repoId IOS3934
first_indexed 2017-02-16T12:11:29Z
last_indexed 2019-05-06T21:49:00Z
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