Ketegasan Regulasi Laporan Ketaatan Syarian dalam Optimalisasi Financial Technology Lembaga Keuangan Syariah Firmness of Sharia Compliance Report Regulation in Optimizing Financial Technology of Islamic Financial Institutions
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Published:
Sep 25, 2021
Keywords:
Sharia Compliance Report, Financial Technology, Technology Acceptance Model, Signaling Theory, Sharia Enterprise Theory
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Abstract
Financial Technology in the digital era becomes an opportunity as well as a challenge for Islamic banks as one of Sharia Financial Institutions. Financial Technology for the customers. However, the current role of sharia banks has not been able to shift the position of conventional banks that are more inclusive, Islamic banks that can not guarantee the true quality of sharia. Regulations on the Sharia Compliance Report are not clearly identified as significant differentiators from conventional bank practices. The Weakness of Regulation of Bank Indonesia Regulation Number 10/16 / PBI / 2008 Article 2 on the Implementation of Sharia Principles has not guaranteed the performance of the true Islamic banks. The Shari'a Compliance Report is a mirror of the Shariah Enterprise Theory which states that the purpose of accounting is to provide information covering the efforts of stakeholders in performing devotion to Allah SWT to work on the triple bottom line (profit, human, and planet) model, given financial technology and distrust to use the services of sharia banks due to the negative image of Islamic banks.
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Copyright (c) 2017 Fahmi Firdaus, Agnes Febiola, Silvana Faiqoh
This work is licensed under a Creative Commons Attribution 4.0 International License.
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References
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Karim, Adi Warman.(2003). Bank Islam; Analisis Fiqih dan Keuangan, Jakarta, International Institute of Islamic Thought Indonesia.
Khaled, A. (2013). Qur’anic Reflections-Insights into the objectives of the Qur’anic verses.In Part 3/3 Qur’anic Reflections, 18, 104.
Khan, D. M., & Ismail, P. D. (2011).The Use of Disclosure Indices in Internet Financial Reporting Research. Journal of Global Business and Economics,3 (1).
Khan, D. M., & Ismail, P. D. (2011).The Level of Internet Financial Reporting of Malaysian Companies, Asian Journal of accounting and Governance, 2, 27-39.
Khan, M. N. A. A., & Ismail, N. A. (2012).User’s Perceptions of Various Aspects of Malaysian Internet Financial Reporting,Journal of Organizational management Studies, 2012.1
Lai-S.-C., Lin, C., Li,H.-C., & Wu, F.H. (2010). An Empirical Study of The Impact Of Internet Financial Reporting on Stock Prices, The International Journal of Digital Accounting Research, 10, 1-26.
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Mooduto, W. I. S. (2013). Reaksi Investor atas Pengungkapan Internet Financial Reporting.Journal Review Akuntansi dan Keuangan, 3 (2), 479-492.
Muhammed, I. S. (2010).An Empirical Study on Factors Determining E-business Usage on Business Performance in Malaysian Services Industry,Doctoral Thesis:Multimedia University Malaysia.
Muhamad.(2002) .Pengantar Akuntansu Syariah.Jakarta: Salemba Empat.
Muhammad, R.(2004).Manajemen Baitul Maal Watamwil. Press Yogyakarta: Universitas Islam Indonesia.
Muhammad.(2010) . Pengantar Akuntansi Syariah.Jakarta: Salemba Empat.
Muthaher, Osmad.(2012) .Akuntansi Perbankan Syariah. Yogyakarta: Graha Ilmu.
Narsa, I. M. & Pratiwi, F. F., (2017). Internet Financial Reporting, Pengungkapan Informasi Website, Luas Lingkup Pengungkapan Internet dan Nilai Perusahaan. EKUITAS (Jurnal Ekonomi dan Keuangan), 18 (2), 259-273.
Nurhayati, Sri & Wasilah.(2009) .Akuntansi Syariah di Indonesia.Jakarta:Salemba Empat.
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Purba, L., Medyawati, H., Silfianti, W., & Hermana, B. (2014). Internet Financial Reporting Index Analysis: An Overview from the State Owned Enterprise in Indonesia. Journal of Economics, Business and Management, 1(3).
Rifqi, Muhammad.(2008) .Akuntansi Keuangan Syariah Konsep dan Implementasi PSAK Syariah. Yogyakarta: P3EI Press.
Rizqiyah, R., N.(2017). Penerapan Internet Financial Report (IFR) Pada Bank Umum Syariah Di Indonesia.Jurnal Akuntansi dan Keuangan Islam.Vol.5(1) 63-81
Sari, R. C., & Zuhrotun. (2006). Keinformatifan Laba di Pasar Obligasi dan Saham: Uji Liquidation Option Hypothesis. Simposium Nasional Akuntansi 9 Padang, K-AKPM 08.
Shehata, N. F. (2014). Theories and Determines of Voluntary Disclosure.Accounting and Finance Research, 3(1).
Syafe’i, Widuhung, Hadi. (2013).Penerapan Teknologi (Sistem) Berbasis Islam Pada Bank Syariah Di Indonesia.Vol.2
Sri, Nurhayati dan Wasilah. (2009) .Akuntansi Syariah di Indonesia, Jakarta:Salemba Empat.
Undang-Undang.(2008). Nomor 21 Tahun 2008 tentang Perbankan Syariah.
Undang-Undang.(1998). Nomor 10/1998 tentang Perbankan.
Yunitarini, S.(2009). Prospek dan Kendala Bank Syariah di Era Global.Jurnal Akuntansi Islam.Vol.2
Baehaqi, A. (2014). Usulan Model Sistem Pengawasan Syariah: AAOIFI. Diakses Juli 20, 2017 dari https://www.dakwatuna.com/2016/11/07/83369/standar-aaoifi-acuan-kepatuhan-bank-syariah/
Almilia, L. S. (2008). Faktor-Faktor Yang Mempengaruhi Pengungkapan Sukarela “Internet Financial and Sustainbility Reporting,” Jurnal Akuntansi dan Auditing Indonesia, 12 (12), 117-131.
Almilia, L. S. (2009). Analisa Komparasi Indeks Internet Financial Reporting Pada Website Perusahaan Go Publik Di Indonesia. In Seminar Nasional Aplikasi Teknologi Informasi (SNATI)., ISSN: 1907-5022, 31-32
Allam, A., & Lymer, A. (2003). Developments In Internet Financial Reporting: Riview And Analysis Across Five Developed Countries, The International Journal of Digital Accounting Research, 3 (6), 165-199.
Aly, D., Simon, J., & Hussainey, K. (2010). Determinants of Corporate Internet Reporting: Evidence from Egypt. Managerial Auditing Journal, 25 (2), 182-202.
Baits, A., N. (2016). Transaksi Jual Beli 2 Harga, Jurnal Usaha Islami Jakarta.
Bank Indonesia. (2007). Peraturan bank Indonesia Nomor 9/19/PBI/2007 tentang Pelaksanaan Prinsip Syariah dalam Kegiatan Penghimpunan Dana dan Penyaluran Dana serta Pelayanan Jasa Bank Syariah, Jakarta:BI.
Bank Indonesia. (2008). Peraturan bank Indonesia Nomor 10/16/PBI/2008 tentang Pelaksanaan Prinsip Syariah dalam Kegiatan Penghimpunan Dana dan Penyaluran Dana serta Pelayanan Jasa Bank Syariah, Jakarta:BI.
Bank Indonesia. (2009). Peraturan bank Indonesia Nomor 11/33/PBI/2009 tentang pelaksanaan Good Corporate Governance pada Bank Umum Syariah dan Unit Usaha Syariah, Jakarta:BI.
Chapra, M. Umer. (2000). Islam dan Tantangan Ekonomi, Gema Insani, Jakarta.
Directorate of Islamic banking. (2008). Grand Strategy of Islamic Banking Market Development, Bank Indonesia
Elhelaly, M., & Mohamed, E. K. (2014).A Survey of Internet Financial Reporting in Egypt.International Journal of Accounting and Financial Reporting, 4(1), 70.
Fajar, R. (2015). Akad Murabahah dan Implementasinya Dihubungkan Dengan Kebolehan Praktik Murabahah Pada bank Syariah, Jurnal Universitas Islam Bandung:Bandung.
FASB. (2000). Business Reporting Research Project: Electronic Distribution of Business Reporting Information. Steering Commitee Report Series,1.
Fimadani. (2016). Bank Syariah Di Indonesia Melanggar Fatwa DSN-MUI, Jurnal Ekonomi Syariah:Jakarta.
Hameed, Shahul. (2002).”Different Accounting for Different World Views The Need for An Islamic Accounting”.Artikel disampaikan pada Regional Panel Forum on Islamic Accounting, UMY, Yogyakarta. Tidak Dipublikasikan.
Hameed, Shahul. (2002).”Nurtured By Kufr: The Western Philosophical Assumtions Underliying Conventional (Anglo-American) Accounting”. Artikel disampaikan pada Regional Panel Forum on Islamic Accounting, UMY, Yogyakarta.
Hasan, Zubair. (2004). Measuring The Effeciency of Islamic Banks: Criteria Methods and Social Priorities, Review of Islamic Economics Vol.8 No.2
Hasibuan, Sayuti. (2007). Fokus Kebijakan Keuangan Perbankan kedepan: Peningkatan Peran Bank Syariah Dalam Perekonomian Secepat Mungkin, Buletin Fakultas Ekonomi Universitas Indonesia
Hasibuan, Sayuti. (2011). Islamic Finance:Enhancing Its Transformation Role In Muslim Countries With Special Reference To Indonesia
Harahap, S. S. (2001). Akuntansi Islam, Bumi Aksara Jakarta,Salemba Empat:Jakarta.
Harahap, Sofyan Syafri. (2001). Menuju Perumusan Teori Akuntansi Islam.Jakarta: Pustaka Quantum.
Harahap, Sofyan Syafri. (2008). Teori Akuntansi. Yogyakarta: Rajawali Pers.
Hidayat, S.(2008).Penerapan Akuntansi Syariah Pada BMT Lisa Sejahtera.Jurnal, Fakultas Ekonomi dan Bisnis: UNISNU Jepara.
Hussainey, S. E.H. (2016). Determinants of Compliance with AAOIFI Standarts by Islamic Banks. International Journal of Islamic and Middle Finance and ManagementVo.9 Iss 1 pp,1-22.
Ismail.(2011).Perbankan Syariah.Jakarta:Kencana.
Ismail, Abdul Ghafar. (2010). Money, Islamic Banks and The Real Economy.Cengage Learning Asia Pte Ltd.
Ismail, Rifki. (2012). Blue Print Pengembangan Perbankan Syariah Indonesia.Bank Indonesia.
Ismail, D. H. Z. (2013). Paving The Way to Inclusive Growth. Asian Link, Asian Institute of Finance, 12-14.
Kaleem, A., and Ahmeed, S. (2009). The Quran and Poverty alleviation: A theotrical model for chirty-based Islamic Microfinance Institutions (MFIs). Non-profit and Voluntary Sector Quarterly, 39,409-428.
Karim.(2010) .Islamic Banking Fiqh and Financial Analysis. Third Edition.Jakarta: Rajawali Pers.
Karim, Adi Warman.(2003). Bank Islam; Analisis Fiqih dan Keuangan, Jakarta, International Institute of Islamic Thought Indonesia.
Khaled, A. (2013). Qur’anic Reflections-Insights into the objectives of the Qur’anic verses.In Part 3/3 Qur’anic Reflections, 18, 104.
Khan, D. M., & Ismail, P. D. (2011).The Use of Disclosure Indices in Internet Financial Reporting Research. Journal of Global Business and Economics,3 (1).
Khan, D. M., & Ismail, P. D. (2011).The Level of Internet Financial Reporting of Malaysian Companies, Asian Journal of accounting and Governance, 2, 27-39.
Khan, M. N. A. A., & Ismail, N. A. (2012).User’s Perceptions of Various Aspects of Malaysian Internet Financial Reporting,Journal of Organizational management Studies, 2012.1
Lai-S.-C., Lin, C., Li,H.-C., & Wu, F.H. (2010). An Empirical Study of The Impact Of Internet Financial Reporting on Stock Prices, The International Journal of Digital Accounting Research, 10, 1-26.
Lestari, N.(2014). Analisis Jumlah Pengungkapan Sukarela Laporan Keuangan Tahunan Perbankan Syariah melalui Website.Skripsi Mahasiswa, Fakultas Ekonomi: Universitas Islam Negeri Sunan Kalijaga Yogyakarta.
Lipunga, A. M.(2014) . Internet Financial Reporting in Malawi.International Journal of Business and Management, 9 (6).
Maika, M.R. (2016). Inovasi Model Bisnis Bank Muamalat Indonesia.Perisai, Vol 1 (1), Mei 2016, 44-59. DOI Link https://doi.org/10.21070/perisai%20:%20islami.v1i1.236.
Mooduto, W. I. S. (2013). Reaksi Investor atas Pengungkapan Internet Financial Reporting.Journal Review Akuntansi dan Keuangan, 3 (2), 479-492.
Muhammed, I. S. (2010).An Empirical Study on Factors Determining E-business Usage on Business Performance in Malaysian Services Industry,Doctoral Thesis:Multimedia University Malaysia.
Muhamad.(2002) .Pengantar Akuntansu Syariah.Jakarta: Salemba Empat.
Muhammad, R.(2004).Manajemen Baitul Maal Watamwil. Press Yogyakarta: Universitas Islam Indonesia.
Muhammad.(2010) . Pengantar Akuntansi Syariah.Jakarta: Salemba Empat.
Muthaher, Osmad.(2012) .Akuntansi Perbankan Syariah. Yogyakarta: Graha Ilmu.
Narsa, I. M. & Pratiwi, F. F., (2017). Internet Financial Reporting, Pengungkapan Informasi Website, Luas Lingkup Pengungkapan Internet dan Nilai Perusahaan. EKUITAS (Jurnal Ekonomi dan Keuangan), 18 (2), 259-273.
Nurhayati, Sri & Wasilah.(2009) .Akuntansi Syariah di Indonesia.Jakarta:Salemba Empat.
Ojah, K., & Mokoaleli-Mokoteli, T. (2012). Internet Financial Reporting, Infrastructures and Corporate Governance: An International Analysis.Riview of Development Finance, 2(2), 69-83.
Otoritas Jasa Keuangan.(2015). Peraturan Otoritas Jasa Keuangan Nomor 6/POJK.03/2015 Tentang Transparasi dan Publikasi Laporan Bank.
Otoritas Jasa Keuangan.(2014). Roadmap tata Kelola Perusahaan Indonesia.p.41.
Otoritas Jasa Keuangan .(April 2017).Statistik Perbankan Syariah
Otoritas jasa Keuangan. (Juni 2016).Nomor 77/POJK.01/2016 Tentang Pinjam Meminjam Uang Melalui Sistem Informasi.
Peraturan Bank Indonesia.(2013).Nomor 15/13/PBI/2013 Tentang Bank Umum Syariah.
Peraturan Bank Indonesia.(2009).Nomor 11/31/PBI/2009 Tentang Uji Kemampuan dan Kepatutan (Fit and Proper Test) Bank Umum Syariah & Unit Usaha Syariah.
Peraturan Bank Indonesia.(2007).Nomor 9/15/PBI/2007 Tentang Penerapan Manajemen Risiko Dalam Penggunaan Teknologi Informasi Oleh Bank Umum.
Peraturan Bank Indonesia.(1999).Nomor 1/6/PBI/1999 Tentang Pelaksanaan Audit Intern.
Peraturan Otoritas Jasa Keuangan.(2016).Nomor 77/POJK.01/2016 Tentang Pinjam Meminjam uang melalui Financial Technology.
Peraturan Otoritas Jasa Keuangan.(2016).Nomor 32/POJK.03/2016 Tentang transparansi dan publikasi laporan.
Peraturan Otoritas Jasa Keuangan.(2014).Nomor 8/POJK.03/2014 Tentang kesehatan bank umum syariah.
Peraturan Otoritas Jasa Keuangan.(2015).Nomor 55/POJK.04/2015 Pedoman Pelaksanaan Kinerja Bank Umum Syariah.
Peraturan Surat Edaran Bank Indonesia SEBI No. 12/13/DPbS Tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum Syariah & Unit Usaha Syariah.
Peraturan Surat Edaran Otoritas jasa Keuangan.(2014).Nomor 10/SEOJK.03/2014 Tentang pengungkapan Self Assesment Syariah.
Pratiwi, A., D., & Hermana, B. (2015). Comparing Internet Financial Reporting Index Between Bank and Non-Bank in Indonesia. The Journal of Internet Banking and Commerce, 18(2).
Purba, L., Medyawati, H., Silfianti, W., & Hermana, B. (2014). Internet Financial Reporting Index Analysis: An Overview from the State Owned Enterprise in Indonesia. Journal of Economics, Business and Management, 1(3).
Rifqi, Muhammad.(2008) .Akuntansi Keuangan Syariah Konsep dan Implementasi PSAK Syariah. Yogyakarta: P3EI Press.
Rizqiyah, R., N.(2017). Penerapan Internet Financial Report (IFR) Pada Bank Umum Syariah Di Indonesia.Jurnal Akuntansi dan Keuangan Islam.Vol.5(1) 63-81
Sari, R. C., & Zuhrotun. (2006). Keinformatifan Laba di Pasar Obligasi dan Saham: Uji Liquidation Option Hypothesis. Simposium Nasional Akuntansi 9 Padang, K-AKPM 08.
Shehata, N. F. (2014). Theories and Determines of Voluntary Disclosure.Accounting and Finance Research, 3(1).
Syafe’i, Widuhung, Hadi. (2013).Penerapan Teknologi (Sistem) Berbasis Islam Pada Bank Syariah Di Indonesia.Vol.2
Sri, Nurhayati dan Wasilah. (2009) .Akuntansi Syariah di Indonesia, Jakarta:Salemba Empat.
Undang-Undang.(2008). Nomor 21 Tahun 2008 tentang Perbankan Syariah.
Undang-Undang.(1998). Nomor 10/1998 tentang Perbankan.
Yunitarini, S.(2009). Prospek dan Kendala Bank Syariah di Era Global.Jurnal Akuntansi Islam.Vol.2
Baehaqi, A. (2014). Usulan Model Sistem Pengawasan Syariah: AAOIFI. Diakses Juli 20, 2017 dari https://www.dakwatuna.com/2016/11/07/83369/standar-aaoifi-acuan-kepatuhan-bank-syariah/