Tingkat Kepatuhan Syariah Di Lembaga Keuangan Syariah

Main Author: Mardian, Sepky
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: SEBI School of Islamic Economics , 2017
Online Access: http://jurnal.sebi.ac.id/index.php/jaki/article/view/46
http://jurnal.sebi.ac.id/index.php/jaki/article/view/46/43
ctrlnum article-46
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 in Islamic banks in Indonesia toward 3 aspects i.e Syariah Supervisory Board (SSB), product and financial report. The study was analyzed by exploratoring those aspects in Islamic banks. The study found several critical issues on syariah compliance toward SSB regarding the independence, multi-served position of SSB, competences and syariah audit. The large scale of murabahah in Islamic bank financing that also was caused by depositors paradigm on savings and the issue on murabahah that was practiced differently to its basic concept are the critical issues on products. Finally, regarding to financial reporting such as income smoothing on profit distribution, lack of syariah competences of the independent auditor and treatment of murabahah margin.Keywords: syariah compliance, SSB, product, financial report</description><publisher lang="en-US">SEBI School of Islamic Economics</publisher><date>2017-01-20</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/46</identifier><source lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN ISLAM; Vol 3 No 1 (2015)</source><source>2549-3876</source><source>2338-2783</source><language>eng</language><relation>http://jurnal.sebi.ac.id/index.php/jaki/article/view/46/43</relation><rights lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI DAN KEUANGAN ISLAM</rights><recordID>article-46</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
Journal:eJournal
author Mardian, Sepky
title Tingkat Kepatuhan Syariah Di Lembaga Keuangan Syariah
publisher SEBI School of Islamic Economics
publishDate 2017
url http://jurnal.sebi.ac.id/index.php/jaki/article/view/46
http://jurnal.sebi.ac.id/index.php/jaki/article/view/46/43
contents This study aimed to evaluate the degree of implementation of syariah compliance in Islamic banks in Indonesia toward 3 aspects i.e Syariah Supervisory Board (SSB), product and financial report. The study was analyzed by exploratoring those aspects in Islamic banks. The study found several critical issues on syariah compliance toward SSB regarding the independence, multi-served position of SSB, competences and syariah audit. The large scale of murabahah in Islamic bank financing that also was caused by depositors paradigm on savings and the issue on murabahah that was practiced differently to its basic concept are the critical issues on products. Finally, regarding to financial reporting such as income smoothing on profit distribution, lack of syariah competences of the independent auditor and treatment of murabahah margin.Keywords: syariah compliance, SSB, product, financial report
id IOS3934.article-46
institution SEKOLAH TINGGI EKONOMI ISLAM SEBI (STEI SEBI)
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institution_type library:university
library
library PERPUSTAKAAN STEI SEBI
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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 2018-11-14T06:43:50Z
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