Sepky Mardian | STEI SEBI (original) (raw)

Papers by Sepky Mardian

Aktsar, Dec 12, 2023

This study aims to look at productivity and distribution, the most prolific authors, methodologie... more This study aims to look at productivity and distribution, the most prolific authors, methodologies that are often used, trends in research topics, constraints in applying Islamic boarding school accounting standards and future research directions published on Google Scholar in 2013-2022. The type of data used is secondary data in the form of research on the application of Islamic boarding schools accounting. The method used is descriptive quantitative with bibliometric analysis and Systematic Literature Review (SLR). The results of the research show that 2021 is the most productive year, scientific articles and theses are the most types of publications with the same level of productivity, and the most productive publisher and affiliation is UIN Maulana Malik Ibrahim. Lestari, Tri Utami became the most productive writer by publishing 2 scientific articles publications. The methodology that is often used is the qualitative method. Meanwhile, the research topic that has been researched the most is regarding the observation of financial reports based on Islamic boarding school accounting guidelines which state that the majority of Islamic boarding schools have not implemented Islamic boarding school accounting presentation standards. The obstacle faced is the lack of understanding and training.

This research aims to measure the quality of Good Corporate Governance (GCG) in Islamic Banking a... more This research aims to measure the quality of Good Corporate Governance (GCG) in Islamic Banking and examine its effect on financial performance. The independent variables examined include GCG Index, Board of Commissioner (BOC), Audit Committee (AC), Sharia Supervisory Board (SSB), Gender Diversity of BOC and SSB. The dependent variable includes financial performance determined by Return on Assets (ROA). This research uses samples of 11 Islamic Commercial Banks period of 2015-2019. They were selected using judgement sampling method. The data analysis method used panel data regression analysis with Fixed Effect estimation model. The result revealed that the GCG quality of Islamic Commercial Banks in Indonesia adheres to 90% of the indicator used in the GCG Index. Despite that, the GCG Index found no significant effect on financial performance. Moreover, the Good Corporate Governance implication in Board of Commissioner, Audit Committee, Sharia Supervisory Board and Gender Diversity also found no significant effect on Islamic banking's financial performance.

Ikonomika : jurnal ekonomi dan bisnis Islam, May 21, 2017

This study aims to determine the accounting treatment of murabahah (recognition, measurement, pre... more This study aims to determine the accounting treatment of murabahah (recognition, measurement, presentation and disclosure) in accordance with PSAK no. 102. BMT in Depok was studied. The descriptive analysis with qualitative and quantitative approaches wasused to deploythe questionnaires to respondents. The study showed that the accounting treatment of murabahah in BMT Depok is not all adopted PSAK no. 102 properly. The average value of the percentage only reached 68.4%. There are weaknesses in the educational background of the respondents were limited to the knowledge of transaction records BMT.

Journal of Islamic Economics and Finance Studies

Governance and performance studies are often viewed from the perspective of shareholders, includi... more Governance and performance studies are often viewed from the perspective of shareholders, including in Islamic banks. However, the Investment Account Holders (IAH) are equally important stakeholders. Profit-sharing contracts, the absence of representation in the Annual General Meeting, and larger fund amount place the IAH at greater risk. In reality, the impact of governance should also prioritize protecting their interests. This study examines the effect of implementing corporate governance on the performance of Islamic banks from the perspective of shareholders and IAHs. This study tabulates data from the annual reports of 14 Indonesian Islamic banks. This research has found that Islamic bank governance has no effect on performance from the perspective of IAHs. On the other hand, governance can significantly influence performance from a shareholder perspective. From the perspective of stakeholder theory, these findings explain that Islamic banks have not made IAHs the main party t...

This study aimed to explain the effect of computer-based audit techniques (CAATs) adoption and as... more This study aimed to explain the effect of computer-based audit techniques (CAATs) adoption and assessment of client’s risk management on the audit quality conducted by auditors of the Supreme Audit Agency/Badan Pemeriksa Keuangan (BPK) in Indonesia. The primary data obtained from the survey were used to explain the purpose of this research. This research data was processed using the Structural Equation Modelling – Partial Least Square (SEMPLS). This study found that audit quality provided by auditors has not been determined significantly by CAATs adoption and risk management. Adoption of CAATs by auditors has no significant effect on audit quality. However, client risk management shows a significant influence on audit quality.

Akuntabilitas, 2016

Islamic financial institutions (IFIs) have grown rapidly since the last few years. It raises the ... more Islamic financial institutions (IFIs) have grown rapidly since the last few years. It raises the issue of shariah compliance in IFIs and the need for a new audit function, shariah audit. It's functions to ensure accountability of financial statements prepared by management and also ensuring shariah aspects are met perfectly by IFIs. Because if there is a failure in the implementation of shariah complience, stakeholders will loss their trust in the IFIs even Islam itself. Therefore, this study will discuss about the current practice of audit shariah in Indonesia. the discussion of shariah auditing practices are focused on four main issues shariah audit, i.e the framework, scope, qualifications and independence of auditors of sharia. This study was conducted using a survey method, in the form of questionnaires that measured with a likert scale to the three groups of respondents (SSB and internal auditors; external auditors, accounting academicians). These studies suggest that the audit practice of sharia in Indonesia has been going well

Integrated Journal of Business and Economics

This study aims to analyze and evaluate the supervision of shariah compliance in the Baitul Maal... more This study aims to analyze and evaluate the supervision of shariah compliance in the Baitul Maal Wattamwil (BMT) in the Depok City. The institutional and system approach is used to see the level of supervision carried out. This study uses primary data through interviews with the shariah supervisory board (SSB) and secondary data in the form of regulations issued by the Ministry of Cooperatives and Small and Medium Enterprises and similar research. This study found that the implementation of sharia supervision through an institutional approach or through a system approach still needed to be improved. In the institutional approach, there are still SSB that have not met the expected qualifications and the coaching process that has not yet run optimally, even though the composition, position, dual position and length of service of SSBs are in accordance with established rules and have been independent in carrying out sharia supervision. Whereas in the system approach carried out by the...

Jurnal Pengabdian Masyarakat Bestari, Aug 30, 2022

dilatarbelakangi oleh kurangnya pengetahuan dan pemahaman mahasiswa baru STEI SEBI mengenai imple... more dilatarbelakangi oleh kurangnya pengetahuan dan pemahaman mahasiswa baru STEI SEBI mengenai implementasi ekonomi Islam di dunia kerja. Metode PKM dilaksanakan melalui sosialisasi dengan pendekatan talkshow dengan tujuan agar sosialisasi tersebut mampu diterima oleh mahasiswa baru yang merupakan generasi milenial. Hasil sosialisasi menunjukkan adanya peningkatan menunjukkan adanya peningkatan pengetahuan dan pemahaman mahasiswa baru STEI SEBI terhadap praktik ekonomi Islam di dunia kerja.

Jurnal Akuntansi dan Keuangan Islam

This study aims to look at trends, research dynamics and citation analysis of Islamic accounting ... more This study aims to look at trends, research dynamics and citation analysis of Islamic accounting articles published in nationally accredited accounting journals indexed by the Science and Technology Index (Sinta) during 2015-2019. The type of data used in this study is secondary data in the form of sharia accounting research papers that have been published online in national accounting journals indexed by Sinta. The method used in this research is bibliometric analysis using VOSViewer as an analysis tool. The result of the study show that the most researched topics of Islamic accounting are Islamic Bank, Islamic Social Reporting (ISR), Corporate Social Responsibility (CSR), Profitability, and Good Corporate Governance (GCG). The dynamics of this research fluctuated in the range of an average of 50 articles per year, but there was no significant increase or decrease. Then the literature most cited by Islamic accounting research articles is in the form of journal articles and books. T...

International Journal of Islamic Business and Economics (IJIBEC)

This paper analyzes the efficiency of Badan Aml Zakat Nasional (BAZNAS) and Dompet Dhuafa from ... more This paper analyzes the efficiency of Badan Aml Zakat Nasional (BAZNAS) and Dompet Dhuafa from 2002 to 2018. Based on selected input and output, the intermediary approach assumes that BAZNAS and Dompet Dhuafa act as a link between muzakki (giver) and beneficiaries. Furthermore, BAZNAS and Dompet Dhuafa were selected as decision-making units (DMU) from 2002 to 2018, and their efficiency was measured using Data Envelopment Analysis (DEA) method under output-orientation with Constant Return to Sclae (CRS) and Variable Return to Scale (VRS) assumptions. The results showed both BAZNAS and Dompet Dhuafa raise the optimum efficiency in the years before 2007. Meanwhile, their inefficiency was mostly due to lack of input such as higher personalia (amil/volunteers) expenses. Therefore, these findings suggests that both technical and scale efficiency should be improved by adjusting the input. This is to achieve the most efficient and productive level of performance in order to fulfill the in...

Journal of Islamic Accounting and Finance Research, 2021

Purpose - This study aims to find empirical evidence of the effect of growth of Third-Party Funds... more Purpose - This study aims to find empirical evidence of the effect of growth of Third-Party Funds (TPF) on profit growth with the role of the Sharia Supervisory Board (SSB) as moderator in Islamic banks in Indonesia.Method - This research is an associative research with a quantitative approach that used Panel Data Regression and Moderated Regression Analysis (MRA) as the data analysis methods. The research sample was 58 annual financial reports from 14 Islamic Commercial Banks in Indonesia.Result - TPF had a significant positive effect on bank profit growth, but the role of the SSB could not moderate the growth of TPF on the profit growth of Islamic banks.Implication - The implications of this research can strengthen the belief that Islamic banks need to improve the quality of their services and products to maintain the trust of customers and prospective customers to place their funds in Islamic banks.Originality - The difference in this study when compared to other studies is the r...

The issues of shariah audit appeared more than three decades ago along with the progress of the I... more The issues of shariah audit appeared more than three decades ago along with the progress of the Islamic financial industries. But it is challenging to obtain a study explaining the current state of shariah audit research to date. Therefore, it is necessary to assess the research on the Shariah audit. Thus, this study aimed to analyze and visualize the current state of shariah audit using a bibliometric approach. The bibliometric analysis was conducted by using VOSviewer software. To fulfill this goal, the keywords such as shariah audit, shariah auditing, and its variations were searched from the Scopus database. The articles were retrieved in August 2020 with limited to articles and conference types. This study used a simple statistical analysis to grasp the scientific production. VOSviewer software is used to map and visualize the patterns of co-authorship, co-occurrence, citation, bibliographic coupling, and co-citation networking. The result showed that there were few articles discussed the Shariah audit. The first articles that used the term of shariah audit appeared in 2010. The productive journal was the Journal of Islamic Accounting and business research (JIABR) with 16.7%. Of 60 articles were having 138 authors, 71 institutions, and 18 countries. The result showed 170 keywords revealed in this study. The cluster analysis discovered three clusters namely, Shariah audit and human resource of shariah audit, Shariah audit, and shariah supervisory board and compliance, and shariah audit and corporate governance. In the end, based on cluster analysis, the study offered some suggestions for the future research agenda.

Imara: JURNAL RISET EKONOMI ISLAM, 2021

This study aims to reveal the priority problems related to the Shariah Supervisory Board (SSB) an... more This study aims to reveal the priority problems related to the Shariah Supervisory Board (SSB) and their solutions in monitoring the principles of sharia. This study uses a non-parametric approach with the Analytic Network Process (ANP) method. Primary data is obtained through in-depth interviews with academics and practitioners who have directly become the Sharia Supervisory Board. This study found that the main problem with the role of the Sharia Supervisory Board is independence, where there are multiple SSB positions in several Islamic financial institutions. Currently, the priority solutions agreed upon by the informants can be minimized by holding multiple positions in different sectors. This solution is expressed by considering conditions that are not yet ideal, where the number of DPS is still limited compared to the need for sharia supervision in Islamic financial institutions.

Al-bank: Journal of Islamic Banking and Finance, 2022

This research aims to test the effect of third-party funds and good corporate governance on the p... more This research aims to test the effect of third-party funds and good corporate governance on the performance of Islamic banks in the customer's perspective. From the customer perspective, the performance of Islamic banks is proxied by the level of profit-sharing for depositors. With the positivism paradigm, the sample data of Islamic commercial banks selected based on the availability of governance reports is processed using regression panel data. Fixed effect model is a selected model that is also validated based on the classic assumption test. This research finding can explain that the better the company's governance, the better the performance of Islamic banks. The implementation of effective corporate governance can safeguard the interests of customers and shareholders. This finding further strengthens the argument for the urgency of governance in improving the performance of Islamic banks. But the large level of third-party funds cannot afford to be a control over revenu...

AKTSAR: Jurnal Akuntansi Syariah, 2021

This study aims to explore the code of ethics for public accountants that correspond to the Maqas... more This study aims to explore the code of ethics for public accountants that correspond to the Maqashid Shariah Imam Abu Zahrah version and to explain the implementation of the code of ethics of the auditor that has been interpreted in the concept of Maqashid Shariah Imam Abu Zahrah version in practice. The method used in this study is qualitative. Qualitative study is used more emphasis on the study of literature. Study literature by analyzing the code of ethics for public accountants issued by Institut Akuntan Publik Indonesia (IAPI) and The International Ethics Standards Board for Accountants (IESBA), as well as explaining the code of ethics for public accountants based on the perspective of maqashid shariah. The results of this study explain that integrity, objectivity, professional competence, and caring attitude of prudence, confidentiality, professional behavior, and independence have a value of maqashid shariah which includes the elements of self-purification, fairness, and mas...

International Journal of Scientific & Technology Research, 2016

This article aimed to know what is XBRL, how it works and it implies to audit process. XBRL as a ... more This article aimed to know what is XBRL, how it works and it implies to audit process. XBRL as a new tool was expected to produce a timelines, reliable, and credible financial reporting. With its real-time and interactive data, XBRL will help the investor, and other stakeholder in receiving, storing, analyzing the information quickly. While in audit profession, XBRL will speed up the audit process, save the audit cost and increase the revenue. However, in fact, XBRL will make it happen if it was implemented and integrated to an information system owned by data/information provider.

This study aims to find out how the Sharia Supervisory Board (DPS) conducts operational supervisi... more This study aims to find out how the Sharia Supervisory Board (DPS) conducts operational supervision of banks. This study uses a qualitative approach based on primary data in the form of interviews with DPS in one of Indonesia's sharia banks and is also a member of the National Sharia Council-Indonesian Ulema Council (DSN-MUI). The analysis was carried out by compiling interview transcripts with key information and providing analysis based on regulations and literature studies. The results and discussion in this study prove that in practice, it is confirmed that what is done by DPS is shari'a review not shari'ah audit. The review process and mechanism carried out refer to the guidelines and provisions issued by DSN-MUI and the Financial Services Authority.