Index

Volume 1, No. 1, 2016

Activities Compensation         32, 35, 39-42

Afective Commitment                        27

Akad   4

Asset Growth  15

Bank    73, 82, 87, 115, 116

Bond   6

Bonus  30

Cash Payment 83

Commision      30

Commitment   26, 28

Compensation 24, 25, 28, 33

Comsumption  73

Continuance Commitment      27

Contribution Growth  15

Conventional Banking            73

Credit Risk’s Exposure           74

Credits                        78, 79, 88, 89

Demand Function       2

Determine EOQ          105

Determine Inventory Rate Values      102

Determine Inventory Total Cost         105

Determine Invetory Circulation Ratio            104

Determine Maximum Inventory Amount       103

Determine Minimum Inventory Amount        103

Determine ROP          104

Determine Safety Stock          102

Distribute/Distribution            73, 114, 115

DSN Fatwa     78, 86

Economic Crisis          83

Economic Order Quality (EOQ)         98, 105, 108

Economy Growth                   17, 113, 114, 117

Estimation Use            96

Expenditure Policy     96

Export             17

Financial Compensation Comprises    28

Good Work Perfomance         24

Gross Claims   6, 9, 12

Gross Domestic Bruto (GDB)                        2, 17

Halal Business 75

Human Resourses 23, 25, 117

Ijara     82

Ijma’    77

Insurance Density                   3

Insurance Growth       5, 6, 16

Insurance in Private Saving    3

Insurance Industry                  3-6, 11, 16

Insurance Penetration             2

Interest                        74

Inventory Control       98

Inventory Cost                        96

Inventory Management           93-95, 97

Inventory Policy         108

Inventory System        96, 107

Inventory Turn-Over (ITO)    97, 98, 104, 107

Invesment Portofolio  6

Investment      4-7, 12, 13, 15, 16, 82-85, 98

Investment Growth     15

Lead Periode   96

Lending Money          73

Management Information System      47

Material Compensation           29, 35, 39-42

Material Cost              96

Money Saving 73

Money Transferring    73

Mudharabah    74-89, 114, 115, 118, 120

Mudharabah Muqqayyada        81, 82

Mudharabah Mutlawah 81

Mudharib        78-82, 84-89

Musharaka       83, 114, 115, 117

Net Profit        7

Nisbah             85, 87

Non Bank Financial Industry (NBFI)                        11

Non Financial Involved          29

Normative Commitment         27, 28

Obligation       80

Organizational Commitment   25, 35, 38-42

Payment          7

Premium Contribution            6

Product Domestic Bruto (PDB)         2

Production      93

Profit and Loss Sharing (PLS)            74, 75, 86, 88, 114, 116-118, 120-122

Profit Share     78, 81, 84, 85, 86

Profitability ratio         7

Promotion       26

Qiyas   77

Ratio Value     7

Real tilization              96

Reorder Point (ROP)  100, 105, 108

Revenue Sharing         86, 120

Safety Inventory         99

Safety Stock   99, 103, 106

Salary  29

Shahibul maal  75, 78-82, 84-87, 89

Sharia Banking            74, 81, 86, 114, 116, 118, 119, 121-123

Sharia Finance             5

Sharia Financial System (SIKESYA)             47, 48, 50, 51

Sharia Insurance          1-11, 16

Shirkah            75

Sosial Compensation   30, 31, 35, 39-42

Tabbaru’ 4

Takaful 4, 5

Technology Acceptance Model (TAM)          48-51

Total Asset                 5, 6, 9

Total Cost       100, 105, 108

Total Inventiory Cost (TIC)    100

Total Investment         6

Turn Over Ration (TOR)        97, 104, 107

 

Volume 1, Nomor 2, 2016

A Report on Financial Manipulation  185, 186

Accountancy Profession Education (PPAk)   208, 209, 211-213, 215-219

Accounting     207

Accounting stident’s Interests            216, 218, 219

Accounty hingher education   208

Accounty professional 208, 210

Accounty staff            208

Acquisition Policy       253

Agriculture Policy       247

Akuntan (Ak)  211

Alms (ZIS)      227, 233

Amil Zakat      227

Annual Stock Price     138

Association of Indonesian Accountant (IAI)             211

Average Dept Ratio    154

Badan Amil Zakat (BAZ)       227

Badan Pusat Statistik (BPS)   223, 226

Bank Indonesia (BI) 163, 173

Behavior of Accountants        185

Beta     148, 140

Beta Securities            151, 154

Beta Stocks     137, 138

Book Value per Share (BVS) 134

BUS    164

CAMELS        173

Capital Market            143, 144

Company Financial Performance        137

Company’s Share        135

Comsumption  241

Conventional Capital Market  136

Conventional Economics        230

Corporate Social Responsibility (CSR)          168, 169, 171, 179

Current Ratio (CR)     136, 137, 140, 142, 143, 155

Dept to Equaty Ratio (DER)  134, 136-139, 142, 143, 151, 155

Dept to Equity Ratio (DTE)   134

Dept to Total assets Ratio (DTA)       134

DER KLBF    149

DSN-MUI       145

Earning Per Share (EPS)                     134, 136-138, 142, 143, 150, 152, 155

Earnings After Tax (EAT)                  139

Economic Growth       223, 224

Economic Motivation 208-210, 212, 213, 215-217, 219

Ethical Behavior                     187, 189

Ethical sensitivity        187, 189, 190, 193, 198

Exchange Rate Risk    148

Financial Report          133

Financial Services Authority (FSA)    163, 173

Food and Agriculture Organization (FOA)    241

Gharar 145, 153, 155

Good Corprate Performance   166, 173

Government Policy     135

Gross Domestic Product (GDP)         225

Gross Profit Margin (GPM)    134

Haul    170

Indonesia Stock Exchange (BEI)       134, 137, 145-147

Infaq   227

Infaq Amil Zakat and Shadaqah (BAZIS)     226, 236

Inflation Risk  148

Interest Rate Risk       148

Interested        137, 138, 145

Internal Rate of Return (IRR)            244, 245, 249, 250, 251

International Financial Accounty Commitee  211

Inverstors        135, 137, 138, 155

Investment      137, 145, 153, 165

Investment Portofolio 137

Investment Risk                      137

Islamic Banking          162, 166, 167, 173

Islamic Corporate Social Responsibility (ICSR)        161-171, 173, 174, 176-178

Islamic Economics      161

Islamic Economics      230

ISR      165

Jahalah            153, 155         

JII-LQ 45        133-138, 143, 146, 147

Keramba Jaring Apung/ Floating nets (KJA) 243, 247-249, 253

KLBF  148, 149, 150, 151

KLBF ROE    150

Lembaga Amil Zakat (LAZ)   227

Macroeconomics         148

Management of Zakat 162

Market Risk    173

Maysir 145, 155

Net Present Value (NPV)       244, 245, 249, 250, 251

Net Profit Margin (NPM)       136-138, 140, 142, 143, 150, 152, 154, 155

Nisbah 170

Obligations      167

Operating Profit Margin (OPM)         134

Payback Periode (PP) 244, 251

Political Risk   148

Poverty            224, 225

Price Earnings Ratio (PER)    134-139, 142, 143, 150, 152, 154, 155

Price to Book Value (PBV)    134

Regionsity Commitment                     194-198

Religious Commitment           187, 188, 190-192

Return on Equity (ROE)         134, 136-139, 142, 143, 152-155, 164

Riba     145, 154

Role of accountant      186

Share Price      142

Sharia Enterprise Theory         168, 169

Sharia/Islamic Capital Market 135, 143, 144, 153

Signalling signal                      168

Social Account Report            167

Stock Index Price       141

Stock Price      138

Syaria Stock Market   133

Tax Accountant                      186

Tax Payment Slips (SSP)        186

The Development of Islamic Finance 153

Third Party Funds (DPK)                   164

Tithe    226-228

UUS    164

Zakat   162-170, 174, 176, 178, 187

ZIS BAZIS     228

 

Volume 1, Nomor 3, 2016

Accounting and Auditing Standard for Islamic Financial Institution (ASS-IFI)      343

Aktivity ratio  258

Amil 342, 345

Amil zakat institution 342, 350-352

Amil zakat organization          342

Assurance        343

Average cost   302

Badan amil zakat (BAZ)         340

Bai al-hadir lil badi     306

Baitul Mal Wat Tamwil (BMT)          286, 311

Bank Financing Quality          266, 268

Bank Indonesia (BI)   257, 259, 262, 263, 265, 267, 275

Bank Indonesia Sharia Certificates (SBIS)                 259, 264, 266, 267, 268, 271, 276, 277, 280, 281

Bank’s Financial Report         261

Banks  286, 289, 290 293, 295

BAPEPAM     328

Bay Najasyi     306, 307

BAZIS                        341

Budget changes report                        345, 351

Capital market             328

Cash flow report         345

Consumption price      287, 288

Conventional banking 258

Conventional capital market   328

Conventional economic          304

Cooperations   280

Credit  286-289

Current Ratio (CR)     260

Deposit/saving            316

Dept obligation           261

DES    331, 336

DSN-MUI       317

Earning After Tax (EAT)        331

ED PSAk        347

Equilibrium     299, 303

FDR    260

Financial position report         345

Financial report Notation        345

Financial Services Authority (OJK)    327-329, 331

Fundrising       316

Ghaban Najasyi           306, 307

Haul    342

Household borrowing 287

Human resources         302

iB Campaign   315

Ijarah   264, 279, 317

Ijma     318

Ikhtikar           300, 301, 304-307

IKNB  328

Imbalance of capital    287

Income Projection (PP)                       262, 275, 276

Income Realization (RP)                     262, 275, 276

Infak   342, 344-348

Interest rate     286, 311, 313, 315

Investment      312, 313, 319, 330

Investment at BI 279, 280

Islamic economics       300, 304-307

Istisna’            279

Ju’alah 264, 267

LAZIS                        341

Lembaga amil zakat (LAZ)     340

Liquidity ratio 258, 261

Macroeconomics         303

Management changes report   245, 346

Mananging Asset Changes Report     351

Marginal cost  302

Market ratio    258

Maslahah         320

Monopoly        299, 300-305

Muamalah       314, 320, 343

Mudharabah    259-262, 279, 312, 314, 315

Mudharabah financing quality (MD)    263, 265, 267-270, 273, 274, 278, 279

Mudharabah investment            312, 322, 323

Mudharabah wadi’ah    316

Mudharib        317, 319

Murabahah      259-261, 269, 314, 318

Murabahah financing quality (MR)       268-271, 273, 277, 278

Musharakah     259-261, 276, 279, 314, 318

Musyarakah fianancing quality 263, 265, 267-271, 274, 275, 279, 280

Natural resources        302

Net Asset Value (NAV)         267

Nisbah 342, 344

Non-bank financing institutions         286, 290, 293, 295

OJK Policy      331, 336, 332, 329

OPZIS 347

Over-liquity funds      267

PBI      262

Profit and Loss Sharing (PLS)            313

Profit margin   321

Profit sharing  310, 312, 313, 322

Profit Sharing Projection (PBH)         263

Profit Sharing Realization (RBH)       263

Profitability ratio         258, 261

Qard    316

Quick Ratio (QR)       262, 267-271, 277-281

Return on Asset (ROA)          258, 260, 262, 265-271, 273-277, 281

Return on Equity (ROE)         260, 331, 336

Revenue sharing          311

SBI      265

SE       263

Shadaqah        342, 344-348

Shahibul maal  317-319

Sharia banking            257, 258, 259, 263, 279

Sharia Business                       257

Sharia capital market   328

Sharia General Banks (BUS)  257, 268

Sharia monetary policy           259, 261

Sharia Trustee Committe (DPS)         347

Shirkah mudharabah   318

Solvability ratio           258

Statement of Financial Accounting Standard (PSAk) no. 109          342, 344, 345, 349

SWBI  269

Talaqqi rukhban          306, 307

The Minimum Obligation Giro (GWM)          259, 260, 261, 264, 267-269, 271, 276, 277, 280

The Open Market Operation (OPT)    259

Third Party Fund (DPK)         259, 264, 267, 276, 280

Total Dept to Equity Ratio     329, 330

Wadi’ah          315, 316]

Wadi’ah yad amanah     316

Wadi’ah yad dhamanah            316

Zakat   340, 341, 342, 348, 350

Zakat accounting        341-344

Zakat al-azar   340

Zakat al-nafaqah         340

Zakat mal accounting  343

Zakat management organization         341, 342, 344

Zakat management organization (OPZ)          341, 348-350

Zakat, Infaq, and shadaqah (ZIS)                  339, 346, 350

ZIS standard accounting        348-350

 

Volume 2, Nomor 1, 2017

BMT (Baitul Maal wa Tamwil )          41, 42,43, 44, 45, 54, 58, 62, 67, 68, 69, 74, 76, 77, 78, 79, 80, 81, 82

Customer satisfaction 109, 110, 113, 114, 115, 116, 117, 118, 119, 120, 121, 122

Economic enterprise    21, 25, 30, 31, 35

Islamic business ethics            87

Islamic economic values         1, 4, 13

Islamic microfinance   67, 87

Kiai     87, 92, 95, 99, 100, 101, 102

Koppontren  (cooperatives in pesantren) 87, 92, 95, 96, 97, 98, 99, 100, 101, 102, 103

Multiple linear regressions      41

PNPM Mandiri                       2, 3, 4, 5, 6, 10, 12, 13, 14, 15, 16, 24, 31, 74

Poverty reduction       1, 6, 7, 8, 12, 15, 16, 75

Religious gathering     21, 24, 25, 26, 30, 35

Riba     36, 37

Saving and loans program       1, 11, 15, 16

Service quality                        41, 46, 47, 50, 109, 110,111, 113

Sharia Bank                 51, 60, 62, 109, 110, 113, 114, 115, 116, 117, 119, 120, 121, 122

Sharia micro finance               41, 42,43, 45, 46

Six dimensions of Othman and Owen            109

Wilcoxon rank test analysis    1

Women’s empowerment program       9

 

Volume 2, Nomor 2, 2017

Cashless 127, 128, 130, 131, 133, 134, 135

Capital/ capialism 127, 130, 169, 170, 177, 180, 182, 183, 189, 192, 216, 217, 219, 221, 222, 224, 239, 240, 241, 242, 243, 246, 247, 248, 249, 250, 251

Constant return scale (CRS) 145

Conventional 128, 129, 130, 135, 139, 140, 142, 149, 150, 153, 168, 171, 182

Earning response coefficient (ERC) 229, 235

E-banking 127, 128, 129, 130, 135

Islamic bank 139, 140, 141, 142, 144, 146, 147, 148, 149, 150, 151, 153, 157, 158, 159, 160, 161, 162, 163, 167, 169, 171, 173, 176, 177, 178, 179, 180, 189, 190

Islamic economic 167, 168, 169, 170, 171, 172, 173, 174, 175, 176, 177, 178, 179, 180,182, 184, 185, 187, 188, 189, 190, 191, 192

Maqasid sharia 139, 141, 142, 145, 146, 147, 150, 153, 155, 157, 160, 161, 162, 163

Maslahah 139, 142, 144, 145, 150, 151, 156, 188

Signaling theory 217

Spiritual company 239, 240, 241, 249, 251

Tax asset 199, 201, 202, 204, 205, 206, 208, 209, 211

Tax expense 199, 202, 203, 204, 206, 208, 209, 210, 211, 213

Tax planning 199, 203, 204, 206, 207, 208, 209, 210, 211

Technology assessment 127

Variable return scale (VRS) 145

 

Volume 2, Nomor 3, 2017

Banking system 255, 257, 260, 267

Baznas 375, 377, 380, 382, 384, 390, 391, 392

Capital market efficiency 283, 284, 288, 311

Creative entrepreneurship 408

Flypaper effect 353, 355, 357, 359, 370

Fraud detection 255, 257, 259, 276, 277, 278

Gharar 289, 323

Jakarta islamic index 283, 286, 287, 288, 290, 293, 295, 296, 297, 302, 303, 306, 307, 310

Islamicity financial performance index 317, 318, 322, 327, 329, 330, 332, 333, 334, 335, 337, 338, 339, 340, 341, 342, 343, 344, 345

Maysir 289, 323

Micro business 375, 376, 377, 378, 379, 381, 382, 384, 386, 387, 388, 389, 391, 399

Poverty alleviation 377, 397, 398, 415

Regional autonomy 353, 354, 355, 356, 357, 363

Riba 289

Signaling theory 292, 307, 309

Zakat infaq and sadaqah (ZIS) 375, 377

Zakat microfinance 397