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"Sebagai lembaga yang membawa nama dan semangat Islam, bank syariah diharapkan tidak hanya untuk melakukan bisnis mereka sesuai dengan prinsipprinsip Islam, tetapi juga untuk melakukan tanggung jawab sosial dan mengungkapkannya secara sistematis dalam laporan tahunan mereka. Sekitar dua pertiga dari bank-bank Islam di dunia berada di negara-negara GCC dan mayoritas sisanya berada di wilayah Asia Tenggara. Oleh sebab itu, menarik untuk mengetahui lebih jauh bagaimana pengungkapan ISR pada bank-bank Islam di dua wilayah ini. Dalam studi ini, peneliti menganalisis laporan tahunan dari 22 bank syariah pada tahun 2008-2010 di Indonesia, Malaysia dan negara-negara GCC untuk mengetahui indeks ISR masing-masing bank. Selain itu, untuk mencari tahu faktor-faktor apa yang mempengaruhi ISR maka digunakan penelitian kausal dan pengujian hipotesis. Faktor-faktor yang digunakan dalam penelitian ini meliputi tekanan politik dan pemerintah di negara dimana bank syariah beroperasi, rasio populasi Muslim di negara tersebut, Islamic governace score, leverage, dan profitabilitas bank syariah. Hasil penelitian menunjukkan bahwa empat faktor: tekanan politik dan pemerintah, jumlah penduduk muslim, leverage dan profitabilitas secara signifikan mempengaruhi bank-bank syariah untuk mengungkapkan ISR. Hasil studi ini dapat menguntungkan industri perbankan syariah tidak hanya di Indonesia, Malaysia dan negara-negara GCC tetapi juga di negara lainnya untuk menerapkan prinsip pengungkapan penuh dengan cara yang lebih komprehensif.

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As institutions which bring the name and spirit of Islam, Islamic banks are expected not only to conduct their business in accordance to the Islamic principles, but also to perform a set of noble social responsibilities and disclose them systematically in their annual reports. Since about two-third of the world's Islamic banks are located in the GCC countries and majority of the rest are established in the South-East Asian region, it is interesting to find out how Islamic banks in the two regions present their Islamic social reporting (ISR).

In this study, the researchers analyzed annual reports of 2008-2010 presented by 22 Islamic banks in the two regions by using content analysis to come with the ISR index. Moreover, to find out what factors influencing the index, this study used causal research and hypothesis testing. Factors which were used in this study include political and civil repression of the country where the Islamic bank is operating in, number of Muslim population in the country, Islamic governance score, leverage, and profitability of the Islamic banks.

The results show that four factors: political and civil repression, number of Muslim population, leverage and profitability significantly influence the Islamic banks to present the ISR. Result of this study may benefit the Islamic banking industry not only in GCC and ASEAN countries but also in other part of the world to implement full-disclosure principle in more comprehensive manner."

"Skripsi ini bertujuan untuk mengevaluasi penerapan akuntansi syariah pada LKMA Pincuran Bonjo berdasarkan Kaidah Fiqh, Fatwa DSN-MUI, dan PSAK. Berdasarkan proses wawancara dan studi literatur terhadap LKMA Pincuran Bonjo yang dilakukan, diketahui bahwa penerapan akad wadi'ah pada produk simpanan LKMA Pincuran Bonjo masih belum sepenuhnya sesuai dengan kaidah Fiqh, dan penerapan akad murabahah pada produk pembiayaan LKMA Pincuran Bonjo masih belum sepenuhnya sesuai dengan PSAK 102 tentang Murabahah. Namun, penerapan akad mudharabah dan musyarakah pada LKMA Pincuran Bonjo sudah cukup sesuai dengan PSAK 105 tentang Akuntansi Mudharabah dan PSAK 106 tentang Akuntansi Musyarakah.

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This mini thesis is intended to evaluate the implementation and treatment of Islamic Accounting in Financial Institution of Pincuran Bonjo Agricultural Society based on Fiqh, Fatwa DSN-MUI, and PSAK. Through the interview process and literature study, it has been shown that wadi'ah implementation in LKMA Pincuran Bonjo's saving product is not fully consistent according to the rules of fiqh, and murabahah implementation in LKMA Pincuran Bonjo's funding product is not fully consistent according to the rules of PSAK 102 of Murabahah Accounting. Nevertheless mudharabah and musyarakah implementation in LKMA Pincuran Bonjo's is consistent with the rules of PSAK 105 of Mudharabah Accounting and PSAK 106 of Musyarakah Accounting."

"Tujuan dari penelitian ini adalah untuk mengetahui pendapatan investasi yang telah disesuaikan dengan risiko dari deposito mudharabah yang dimiliki nasabah bank syariah dan mengetahui tingkat kemampuan bank syariah dalam menutupi risiko yang dapat menggerus modal. Penelitian ini menggunakan pendekatan empiris. Bank yang digunakan sebagai sampel dari penelitian ini adalah BMI,BSM,BMS dengan melihat laporan publikasi bulanan pada website BI. Dari penelitian ini diharapkan dapat memberikan informasi kepada pihak menejemen dan nasabah di industri perbankan. Dengan adanya tambahan informasi ini diharapkan keputusan yang diambil menjadi lebih akurat sehingga dapat menurunkan tingkat risiko dan meningkatkan tingkat pendapatan dari aktifitas perbankan. Hal ini sangat dibutuhkan mengingat industry perbankkan memiliki tingkat risiko yang cukup tinggi. Tingkat risiko yang tinggi membuat para pelaku industry perbankan terus mngembangkan metode untuk memperkirakaan risiko yang akan dating. Diharapkan setelah penelitian ini. Bisa dikembangkan lebih jauh lagi.

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The purpose of this study was to determine the investment income as adjusted for the risk of customer deposits held mudharabah Islamic banks and Islamic banks determine the level of ability in covering the risks that may erode capital. This study uses an empirical approach. Bank is used as a sample of this study was BMI, BSM, BMS by looking at the monthly publication reports on the BI website. Of research is expected to provide information to the management and customers in the banking industry. With the additional information the decision is expected to be more accurate so as to reduce the level of risk and increase the level of income from banking activities. This is particularly necessary given the industry perbankkan have a fairly high degree of risk. High level of risk to the banking industry offenders continue mngembangkan memperkirakaan method for risk to be dating. Expected after this study. Could be further developed."

"Penelitian ini bertujuan menganalisis pen garuh langsung nilai-nilai nudaya terhadap tingkat pengungkapan nilai-nilai Islam, pengaruh tidak langsung melalui elemen institusional budaya, serta peran moderasi tekanan segmen pasar Muslim dan adopsi standar internasional terhadap pengaruh nilai-nilai budaya tersebut. Penelitian ini melingkupi 20 negara dengan data tahun 2010 s.d. 2012. Diuji dengan regresi berganda, penelitian ini menemukan bahwa nilai-nilai budaya berpengaruh secara langsung terhadap tingkat pengungkapan nilai-nilai Islam dan berpengaruh tidak langsung melalui perkembangan pasar modal. Tekanan segmen pasar Muslim memoderasi pengaruh dimensi social orientation dan humane orientation, sementara adopsi standar internasional memoderasi pengaruh dimensi uncertainty avoidance terhadap tingkat pengungkapan nilai-nilai Islam.

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This research aims to analyse direct influence of societal/cultural values on the level of disclosure of Islamic values, indirect influence through institutional elements of culture, and moderating role of Muslim market pressure and adoption of international reporting standard for Islamic banks on the influence of the societal values. This research covers 20 countries using data from 2010 to 2012. Using multiple regression, the research finds that societal values have significant influence on the level of disclosure of Islamic values and it has indirect influence through the development of capital market. Muslim market segment pressure is moderating the influence of social orientation and humane orientation, while adoption of international reporting standard is moderating the influence of uncertainty avoidance on the level of disclosure of Islamic values."

"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."

"This book is a comprehensive study, which provides informed knowledge within the field of Islamic economics. The authors lay down the principal philosophical foundation of a unique and universal theory of Islamic economics by contrasting it with the perspectives of mainstream economics. The methodological part of the theory of Islamic economics arises from the ethical foundations of the Qur'an and the Sunnah (tradition of the Prophet) along with learned exegeses in an epistemological derivation of the postulates and formalism of Islamic economics. This foundational methodology will be contrasted with the contemporary approaches of the random use of mainstream economic theory in Islamic economics.The book establishes the methodological foundation as the primal and most fundamental premise of the study leading to scientific formalism and the prospect of its application. By way of its Islamic epistemological explanation (philosophical premise) in the form of logical formalism and the use of simple real-world examples, the authors show the reader that the scientific nature of economics in general and Islamic economics in particular rests on the conception of the scientific worldview.With its uniquely comparative approach to mainstream economics, this book facilitates a greater understanding of Islamic economic concepts. Senior undergraduate and graduate students will gain exposure to Islamic perspectives of micro- and macroeconomics, money, public finance, and development economics. Additionally, this book will be useful to practitioners seeking a greater comprehension of the nature of Islamic economics. It will also enable policymakers to better understand the mechanism of converting institutions, such as public and social policy perspectives."