Abstract
This study aims to examine the compliance of AAOIFI sharia accounting standards disclosures in Islamic Banks in Indonesia and Malaysia in 2017 and 2018. This study measures compliance by looking at three Islamic banks' products in Islamic, mudaraba, and musharaka. Data was collected from the annual report of 12 Islamic commercial banks in Indonesia and 15 Islamic commercial banks in Malaysia for 2017 and 2018. The data collection method in this study is the documentation study. Analysis of the data used is descriptive statistics. This study found that the disclosure of Islamic banks related to murabahah, mudharabah and musyarakah is still relatively low. There was no difference in compliance levels between the two countries during the periods of 2107 and 2018. Among the three Islamic bank products, murabaha has the highest mean. In addition, Islamic banks in Indonesia as a whole have a higher level of disclosure than Islamic banks in Malaysia.
Highlights
This study aims to examine the compliance of AAOIFI sharia accounting standards disclosures in Islamic Banks in Indonesia and Malaysia in 2017 and 2018
This study found that the disclosure of Islamic banks related to murabahah, mudharabah and musyarakah is still relatively low
The compliance of disclosure with AAOIFI financial accounting standards: a comparison between Bahrain and Qatar Islamic banks
Summary
Teknik Analisis Data Tujuan penelitian ini adalah untuk mengidentifikasi dan mendeskripsikan bagaimana pengungkapan standar akuntansi syariah AAOIFI dalam laporan tahunan bank syariah di Indonesia dan Malaysia. Metode analisis yang digunakan adalah teknik content analysis (analisis isi). Content analysis merupakan teknik penelitian yang digunakan untuk menentukan keberadaan kata atau konsep tertentu dalam sebuah teks atau kumpulan teks (Palmquist, 2015). Metode ini dapat diterapkan untuk mengukur pengungkapan standar AAOIFI Bank Syariah dengan menempatkan teks naratif atau jenis komunikasi untuk memudahkan analisis dalam rangka untuk memperoleh kesimpulan. Jumalah item yang digunakan untuk mengukur pengungkapan standar AAOIFI pada bank Syariah di Indonesia dan Malaysia yaitu dapat dilihat pada tabel berikut: No
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