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"In this thesis will explain about implementing accounting standards which must be modified according to its characteristics. Bank Islam Malaysia Berhad mainly adopted from International Accounting Standards, and Accounting Standards for Islamic Financial Institutions. There are some adjustments from both standards. It can create its own accounting system characteristics. The important things are the users of financial statement can understand and know how to use them. Bank Islam Malaysia Berhad was introduced to practice banking and financing activities based on the Shari'ah Islarni'ah principles derived mainly from Al-Quran and AI-Sunnah. The problem of this study, as showed some relevance of Accounting Standards for Islamic Financial Institutions for Islamic Banks, The Case of Bank Islam Malaysia Berhad. This study will show how ASIFI adopted. There are some adjustment regarding its own environment. Scope of writing will be included accounting standards for Islamic Banks, which support by International Accounting Standards and Accounting Standards for Islamic Financial Institution. There are some similarities and differences from both standards. It is also investigate Islamic Banking System in Malaysia; it is called Interest Free Banking Systems that regulate transaction with other Islamic bank and central bank. However, in its application, some scholars give some critical argument about BIMB operations. Those critics are connected with Islamic laws that some of them might be ignored."

"Tujuan dari penelitian ini adalah untuk menguji pengaruh kepemilikan oleh institusi keuangan berupa lembaga bank maupun lembaga bukan bank terhadap nilai perusahaan. Pemilihan sampel menggunakan purposive sampling dan sampel yang digunakan sebanyak 270 perusahaan non keuangan dan non investasi yang terdaftar di Bursa Efek Indonesia selama tahun 2012-2014 dengan jumlah observasi sebanyak 809. Pengujian dalam penelitian ini menggunakan model regresi berganda data panel. Hasil penelitian ini menunjukkan bahwa kepemilikan oleh institusi keuangan berupa lembaga bank tidak berpengaruh terhadap nilai perusahaan sedangkan kepemilikan oleh institusi keuangan berupa lembaga bukan bank berpengaruh positif terhadap nilai perusahaan. Hasil penelitian menunjukkan bahwa pengaruh kepemilikan oleh institusi keuangan berupa lembaga bank lebih besar dibandingkan kepemilikan oleh institusi keuangan berupa lembaga bukan bank terhadap nilai perusahaan.

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This research aims to examine the effect of financial institutions? ownership in form of bank institution and non-bank institution on firm value. This research uses purposive sampling method to determine the samples and the samples of this research are 270 non-financial and non-investment firms listed on Indonesia Stock Exchange in 2012-2014, resulting to 809 observations. This research uses panel data multiple regression. The results of this research show that financial institutions? ownership in the form of bank institution has no influence on firm value while financial institutions? ownership in the form of non-bank institution has a positive influence on firm value. This research shows that the influence of financial institutions? ownership in form of non-bank institution is greater than influence of financial institutions? ownership in form of bank institution on firm value."

"This research aims to examine the factors that affect the financial performance of listed banks in ASEAN 5 countries which are Indonesia, Singapore, Malaysia, Thailand, and Philippines during 2000-2014 periods. Those factors include a combination of 12 bank specific variables and macroeconomic variables as well as a dummy variable for 2009 crisis. The research uses 54 bank samples that are publicly listed and have at least 5 years of complete data. Fixed effect regression is used in this research with ROA and ROE as dependent variables. Under ROA model it is found that 2 variables are significant and yielded positive correlation to the banks financial performance market risk NIM interest rate and current account balance. Meanwhile operational efficiency BOPO is significant and has a negative coefficient. The other 4 variables are found to be insignificant towards ROA. In the ROE model two variables are significant and have positive correlation interest rate and current account balance meanwhile four variables are significant and yielded negative correlation BOPO capital adequacy CAR bank size and loan to deposit ratio LDR. Recommendation to ASEAN 5 banks is to pay attention on factors that determine banking profitability to maintain profits in the AEC. Future researches can add more years of observation as well as country dummy variables.

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Penelitian ini bertujuan untuk menganalisis faktor faktor yang mempengaruhi kinerja keuangan di sektor perbankan 5 negara ASEAN yaitu Indonesia Singapura, Malaysia, Thailand, dan Filipina selama tahun 2000-2014. Faktor faktor tersebut mencakup kombinasi dari 6 variabel yang spesifik terhadap bank 6 variabel makroekonomi dan 1 variabel dummy untuk krisis tahun 2009. Penelitian ini menggunakan 54 sampel bank yang telah go public dan memiliki data lengkap setidaknya selama 5 tahun. Penelitian menggunakan regresi fixed effect serta ROA ROE sebagai variabel terikat. Dengan model ROA 2 variabel ditemukan signifikan dan menghasilkan korelasi yang positif terhadap kinerja keuangan yaitu risiko pasar NIM dan current account balance. Sementara variabel efisiensi operasional berpengaruh negatif terhadap ROA 4 variabel lainnya ditemukan tidak signifikan terhadap ROA. Dalam model ROE 2 variabel ditemukan signifikan dan menghasilkan koefisien positif efisiensi operasi suku bunga dan current account balance Sementara empat variabel signifikan dan memiliki koefisien negatif yaitu BOPO CAR total aset dan LDR. Berdasarkan hasil penelitian bank bank di ASEAN perlu lebih memperhatikan faktor faktor yang mempengaruhi profitabilitas perbankan guna meningkatkan daya saing dalam MEA. Penelitian selanjutnya dapat menambah rentang tahun penelitian dan variabel dummy untuk negara."

"Penelitian ini bertujuan melihat dan mengevaluasi persiapan yang telah dilakukan oleh PT. Bank X dalam penerapan PSAK 71 dan dampak dari penerapan PSAK 71, khusus untuk aset tresuri. Bank X saat ini dalam proses persiapan untuk penerapan PSAK 71. Berdasarkan analisis dampak PSAK 71 terkait aset tresuri tidak terdapat dampak signifikan pada tahap klasifikasi dan pengukuran. Namun pada pencadangan kerugian nilai terdapat kenaikan pencadangan sehingga dapat menurunkan rasio capital adequacy ratio pada Bank X. Untuk dapat menjaga rasio capital adequacy ratio, Bank X dapat melakukan penerbitan surat berharga subordinasi.

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The objective of this study is to observe and evaluation of preparation that had be done by PT. Bank X to implement PSAK 71 and impact of implementation PSAK 71, especially treasury asset. At this moment, Bank X in the process of preparation implementation PSAK 71. Based on analysis, there is no significant impact of PSAK 71 for treasury asset in classification and measurement phase. However in impairment phase, there is significant impact, the provision is increase then the capital adequacy ratio will be decrease. Bank X can maintain the capital adequacy ratio with issue subordinated bond."

"Penelitian ini bertujuan untuk mengukur indeks inklusi keuangan syariah (IIKS), pada sektor perbankan syariah, serta menganalisis pengaruh variabel daerah, yaitu PDRB per kapita, persentase penduduk miskin, indeks pembangunan manusia, rasio gini, persentase penduduk yang menggunakan internet, dan jumlah penyaluran Kredit Usaha Rakyat terhadap IIKS. Data yang digunakan adalah data panel 33 Provinsi di Indonesia, selama periode 2016 – 2020. Model regresi dalam penelitian ini menggunakan Fixed Effect Model (FEM), dengan program statistik Eviews 11. Hasil penelitian menunjukkan bahwa, pencapaian IIKS secara nasional dikategorikan ke dalam pencapaian kategori rendah dengan rata-rata sebesar 0,17. Provinsi DKI Jakarta dan Nangroe Aceh Darussalam, masing-masing mencapai nilai IIKS sebesar 0,70 dan 0,66 (kategori tinggi), sedangkan Provinsi DI Yogyakarta, mencapai nilai sebesar 0,35 (kategori medium). Sementara itu, 30 provinsi lainnya di Indonesia, termasuk kategori nilai IIKS rendah. Hasil penelitian menunjukkan bahwa, variabel persentase penduduk miskin dan persentase penduduk pengguna internet berpengaruh secara signifikan dan negatif terhadap pencapaian IIKS. Variabel lainnya, yaitu PDRB per kapita, indeks pembangunan manusia, rasio gini, dan jumlah penyaluran Kredit Usaha Rakyat berpengaruh tidak signifikan terhadap pencapaian IIKS di Indonesia.

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This study aims to measure the Islamic Financial Inclusion Index (ISFI), in the Islamic banking sector, and analyze the influence of regional variables, namely GRDP per capita, percentage of the poor people, human development index, Gini ratio, percentage of the population using the internet, and the amount of Kredit Usaha Rakyat against ISFI. The data used are panel data from 33 provinces in Indonesia, during the period 2016 – 2020. The regression model in this study uses the Fixed Effect Model (FEM) with the Eviews 11 statistical program. The results of the study show that, the achievement of ISFI nationally is categorized into the low category, with an average of 0.17. The Provinces of DKI Jakarta and Nangroe Aceh Darussalam, respectively, achieved an ISFI score of 0.70 and 0.66 (high category), while DI Yogyakarta Province achieved a score of 0.35 (medium category). Meanwhile, 30 other provinces in Indonesia are in a low category of ISFI. The results showed that the variable percentage of the poor population and the percentage of the population using the internet have a significant and negative effect on the achievement of ISFI. Other variables, namely GRDP per capita, human development index, Gini ratio, and the amount of Kredit Usaha Rakyat have no significant effect on the achievement of ISFI in Indonesia."

"Islamic finance is emerging as a rapidly growing part of the financial sector in the Islamic world and is not restricted to Islamic countries, but is spreading wherever there is a sizable Muslim community. According to some estimates, more than 250 financial institutions in over 45 countries practice some form of Islamic finance, and the industry has been growing at a rate of more than 15 percent annually for the past several years. The market's current annual turnover is estimated to be 70 billion, compared with a mere 5 billion in 1985, and is projected to hit the 100 billion mark by the tur."

"Konvergensi PSAK ke IFRS yang dilakukan oleh DSAK IAI membawa dampak pada perubahan beberapa standar akuntansi keuangan Indonesia termasuk standar mengenai pengakuan pendapatan perusahaan real estat. PSAK 44 yang digunakan sebagai pedoman pengakuan pendapatan perusahaan real estat telah dicabut dan untuk selanjutnya pengakuan pendapatannya mengacu pada ISAK 21. Pada ISAK 21 diberikan panduan kepada perusahaan real estat untuk mengakui pendapatannya, yaitu mengacu pada PSAK 23 atau PSAK 34. Penelitian ini bertujuan untuk menganalisis bagaimana penerapan ISAK 21 dalam perusahaan real estat PT PQR dan bagaimana dampak dari perubahan standar ini terhadap laporan keuangan PT PQR. Penelitian dilakukan dengan mengambil sample 3 perjanjian jual beli pada PT PQR yang kemudian dilakukan analisis lebih lanjut untuk menentukan acuan pengakuan pendapatan yang seharusnya digunakan PT PQR yaitu apakah mengacu pada PSAK 23 atau PSAK 34. Pengakuan pendapatan akan mengacu pada PSAK 34 jika pembeli dapat menentukan elemen struktural utama desain real estat dan jika sebaliknya maka akan mengacu pada PSAK 23. Kesimpulan dari hasil penelitian ini adalah pengakuan pendapatan PT PQR berdasarkan kriteria ISAK 21 mengacu pada PSAK 23, dimana dampak penerapannya tidak terlalu banyak terhadap pencatatan selama ini yang mengacu pada PSAK 44.

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PSAK to IFRS convergence made by DSAK IAI has an impact on the changes of Indonesian financial accounting standards including standards on revenue recognition for real estate companies. PSAK 44 that is used as a guideline for revenue recognition of real estate company was abolished and then replaced by ISAK 21. Based on ISAK 21, the real estate company is given direction about how to recognize their revenue, which refers to PSAK 23 or PSAK 34.

This research is conducted to analyze how ISAK 21's implementation in real estate company and how the impact of the changes to this new standard on the company's financial statement. This research was conducted by taking samples of three sale-and-purchase agreements on PT PQR which were further analyzed to determine revenue recognition reference that should be used by PT PQR, whether it refers to PSAK 23 or PSAK 34. Revenue recognition will be based on PSAK 34 if a buyer can specify the main structural elements of real estate design and otherwise will be based on PSAK 23.

The conclusion of this research is the revenue recognition of PT PQR is based on ISAK 21 criteria which refer to PSAK 23, where the impact of the implementation is not too different with the recording based on PSAK 44. "