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