Month: December 2020

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Dinamika Kualitas Audit: Auditor Characteristics dan PCAOB Inspections

Abstract

This study aimed to find the effects of auditor characteristics on audit quality. Audit characteristic measured by auditor licences, gender, age and audit firm affiliation. While the audit quality proxied by auditor violations conducted by auditor and identified by PCAOB. The data collected from PCAOB Settled Disciplinary listed by PCAOB in its website. Logistic regression is used to test the hypothesis. The study found that all variables did not effect the auditor characteristics on audit quality.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/823

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Akuntansi Merdiban (Tangga): Sejarah & Praktek Akuntansi Islam Menuju Keadilan dan Kepatuhan Illahiyah

Abstract

Accounting Merdiban a historical record of accounting used by the Abbasid Caliph of Islam began to Caliph Ottoman era in the year 1924. Historical evidence proves form of financial reporting technologies in the context of the government at that time. Unlike the present context that the role of accounting in the era of the caliphate Islamiyah is more geared to meet the command and prohibition of Allah Ta’ala that is contained in the Quran and Hadith as a source of law. Through this history can be analyzed on ontology, and axiology epistimology on the accounting records of that era. This article is expected to open new horizons to the concept of Islamic accounting in order to be consistent with the purpose of man on earth is to worship Allah Ta’ala.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/724

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Akuntansi Merdiban (Tangga): Sejarah & Praktek Akuntansi Islam Menuju Keadilan dan Kepatuhan Illahiyah

Abstract

Accounting Merdiban a historical record of accounting used by the Abbasid Caliph of Islam began to Caliph Ottoman era in the year 1924. Historical evidence proves form of financial reporting technologies in the context of the government at that time. Unlike the present context that the role of accounting in the era of the caliphate Islamiyah is more geared to meet the command and prohibition of Allah Ta’ala that is contained in the Quran and Hadith as a source of law. Through this history can be analyzed on ontology, and axiology epistimology on the accounting records of that era. This article is expected to open new horizons to the concept of Islamic accounting in order to be consistent with the purpose of man on earth is to worship Allah Ta’ala.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/724

Categories
Uncategorized

Akuntansi Merdiban (Tangga): Sejarah & Praktek Akuntansi Islam Menuju Keadilan dan Kepatuhan Illahiyah

Abstract

Accounting Merdiban a historical record of accounting used by the Abbasid Caliph of Islam began to Caliph Ottoman era in the year 1924. Historical evidence proves form of financial reporting technologies in the context of the government at that time. Unlike the present context that the role of accounting in the era of the caliphate Islamiyah is more geared to meet the command and prohibition of Allah Ta’ala that is contained in the Quran and Hadith as a source of law. Through this history can be analyzed on ontology, and axiology epistimology on the accounting records of that era. This article is expected to open new horizons to the concept of Islamic accounting in order to be consistent with the purpose of man on earth is to worship Allah Ta’ala.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/724

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Islamic Corporate Governance (Case Study in Asia and GCC Countries)

Abstract

In the recent years, Islamic Banking development has many contribution into the International finance. However, this followed by other industries such as capital market and also corporate. Therefore, need to understanding how is Islamic Corporate Governance should be follow by the industries. In this paper, elaborate some Islamic Corporate Governance in ASIA and GCC Countries as well as established during the year, there are: Indonesia, Malaysia and Pakistan. And from GCC are: Saudi Arabia, Dubai and Bahrain.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/723

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Islamic Corporate Governance (Case Study in Asia and GCC Countries)

Abstract

In the recent years, Islamic Banking development has many contribution into the International finance. However, this followed by other industries such as capital market and also corporate. Therefore, need to understanding how is Islamic Corporate Governance should be follow by the industries. In this paper, elaborate some Islamic Corporate Governance in ASIA and GCC Countries as well as established during the year, there are: Indonesia, Malaysia and Pakistan. And from GCC are: Saudi Arabia, Dubai and Bahrain.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/723

Categories
Uncategorized

Islamic Corporate Governance (Case Study in Asia and GCC Countries)

Abstract

In the recent years, Islamic Banking development has many contribution into the International finance. However, this followed by other industries such as capital market and also corporate. Therefore, need to understanding how is Islamic Corporate Governance should be follow by the industries. In this paper, elaborate some Islamic Corporate Governance in ASIA and GCC Countries as well as established during the year, there are: Indonesia, Malaysia and Pakistan. And from GCC are: Saudi Arabia, Dubai and Bahrain.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/723

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Good Governance Bisnis Syariah Terhadap Islamicity Financial Performance Index Bank Umum Syariah

Abstract

This study describes the effect of Good Sharia Business Governance implementation of financial performance as measured by Islamicity Financial Performance Index. The indicator used to explain Good Sharia Business Governance in this study based on the guidelines for its application issued by the KNKG that composed of commissioners, supervisory sharia board (SSB), directors and other information. The method of this study ismultinomial logistic regression. The sample used is the Islamic Banks that registered in the BI during the observation period 2011-2015. To determine the sample selection method used purposive sampling. With this method, the obtained 8 Islamic Banks to be used as a sample in this study. The results of this study indicate that simultaneously affect the Islamicity Financial Performance Index. Partially commissioners have influence while DPS, directors, and other information have no effect on Islamicity Financial Performance Index.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/722

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Good Governance Bisnis Syariah Terhadap Islamicity Financial Performance Index Bank Umum Syariah

Abstract

This study describes the effect of Good Sharia Business Governance implementation of financial performance as measured by Islamicity Financial Performance Index. The indicator used to explain Good Sharia Business Governance in this study based on the guidelines for its application issued by the KNKG that composed of commissioners, supervisory sharia board (SSB), directors and other information. The method of this study ismultinomial logistic regression. The sample used is the Islamic Banks that registered in the BI during the observation period 2011-2015. To determine the sample selection method used purposive sampling. With this method, the obtained 8 Islamic Banks to be used as a sample in this study. The results of this study indicate that simultaneously affect the Islamicity Financial Performance Index. Partially commissioners have influence while DPS, directors, and other information have no effect on Islamicity Financial Performance Index.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/722

Categories
Uncategorized

Good Governance Bisnis Syariah Terhadap Islamicity Financial Performance Index Bank Umum Syariah

Abstract

This study describes the effect of Good Sharia Business Governance implementation of financial performance as measured by Islamicity Financial Performance Index. The indicator used to explain Good Sharia Business Governance in this study based on the guidelines for its application issued by the KNKG that composed of commissioners, supervisory sharia board (SSB), directors and other information. The method of this study ismultinomial logistic regression. The sample used is the Islamic Banks that registered in the BI during the observation period 2011-2015. To determine the sample selection method used purposive sampling. With this method, the obtained 8 Islamic Banks to be used as a sample in this study. The results of this study indicate that simultaneously affect the Islamicity Financial Performance Index. Partially commissioners have influence while DPS, directors, and other information have no effect on Islamicity Financial Performance Index.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/722