Dodik Siswantoro

University of Indonesia | UI · Accounting

This study aims to assess corporate zakat payment during the Covid-19 Pandemic Period. This is intriguing due to the fact that Covid-19 caused lockdown, recession, and financial crisis that could affect the company. Unlike business activities and performance which are significantly affected by locked down policies due to the Covid 19 Pandemic chari...

The purpose of this study is to build an optimization model of Islamic social finance and evaluate the existence of Islamic social finance and its effect on reducing modern slavery of children, using the Islamic social finance optimization framework approach in alleviating poverty and several sustainable development goals in Indonesia. The existenc...

The paper aims to analyze the consistency and suitable method of company zakat calculation by evaluating the financial reports of companies in the countries: Saudi Arabia, Kuwait, and Malaysia. A previous study shows that the misconception on company zakat implicates a recognition and measurement (Adnan & Bakar, 2009). Then, this study describes th...

A tax audit policy is intended to increase taxpayer compliance and trust towards tax authority. In Indonesia, the low level of trust carried out by tax audits observed from the taxpayer compliance level shows the shortcoming of implementing the tax audit system. Based on this phenomenon, this study is conducted to describe problems regarding the im...

In Indonesia, most electricity powers are based on non-renewable resources, which is not good for climate change. Therefore, the use of solar panels based on rooftops is an excellent alternative way to reduce electricity use. Thus, the objective of this paper is to analyze the effectiveness of solar panel positioning and Grid Tie Inverter (GTI) in...

This research aims to analyze factors that could affect preferences for zakat rebates (i.e., zakat as a tax deduction) in Malaysia. In 1967, Malaysia’s Income Tax Act legalized zakat and made it tax-deductible. An applied quantitative method (SmartPLS) was used to construct a formative model on Muslims in Malaysia. Participants in the research were...

This research aimed to analyze the use of smart city system support by local governments in Indonesia to combat COVID-19. The research used web- and device-based systems that provide data to the public and for decision-making. The research compared the smart city systems of selected local governments: Banten, Jakarta, West Java, Central Java, East...

Purpose This study aims to provide empirical evidence on the role of corporate governance mechanisms in reducing earnings-management practices in Islamic banks in Asia. Design/methodology/approach This study used 28 Islamic banks in Asia, which were listed on the stock exchange from 2013–2017. The research method used quantitative regression with...

The objective of the research is to compare the incentive zakat agency mechanism between Indonesia and Malaysia. In Indonesia, private institutions are permitted to collect zakat and have the agency to support zakat collection, while in Malaysia only state institution collects zakat. To enhance zakat fund collectability, they need agencies located...

The socialization of solar rooftop panel power in Indonesia has been massive since 2019; however, since 91.87% of the country's electrical power comes from fuel, a massive amount of support is required to shift to renewable electricity sources. Ministry regulation No. 49/2018 on solar rooftop panel power has provided an export mechanism. However, m...

Significant demand for Indonesian green sukuk did not automatically relate to the performance after issuance. The performance was not good as expected due to macroeconomic factor. Thus, this paper aims to analyze the performance of second green sukuk performance issuance as well as other green bonds in Indonesia. The research employes the descripti...

Islamic Banking is based on the Islamic financial system. It is a banking system whose fundamental rules and regulations are established on Shariah laws i.e., Islamic jurisprudence originated from the Quran and Sunnah of the Prophet Muhammad peace be upon him. Its functions must comply with Shariah rules and must not violate any Shariah principle....

The research aims to analyze the impact of local government’s characteristic on the accomplishment of Sustainable Development Goals (SDGs) in Indonesia. The United Nations’s Sustainable Development Goals (SDGs) represent a global action plan, approved by world leaders, intended to put an end to poverty, diminish social discrepancies, and protect th...

1. Pendahuluan Berbeda dengan pajak yang diwajibkan kepada seluruh warga negara yang telah memenuhi syarat sebagai wajib pajak, zakat merupakan kewajiban bagi setiap Muslim yang telah memenuhi syarat wajib zakat. Zakat dapat menjadi komplemen pajak di dalam program pengentasan kemiskinan dan meningkatkan kesejahteraan masyarakat. Hal ini dikarenaka...

Aceh is the only local government in Indonesia-or perhaps in the world-that practically collects zakat as their source of the local income, with a regulation basis of their own Sharia Law called Qanun. In this background, empirical evidence on how zakat has affected Aceh's financial performance is essential to prove so that the Indonesian governmen...

This research aims to analyse factors affecting the usefulness of governments' financial statements in Indonesia from preparers and user's perspective. Governments' financial statements may be ignored as they have no direct impact on stakeholders. Thus, this research would identify external and internal factors which significantly affect the useful...

The government’s financial statement represents the state’s financial management accountability. This research aims to analyze the factors that influence the quality of the state’s financial statement using the variables of the state’s budget management quality and internal audit. This research observed 52 data that covered the period of 2015 – 201...

This research aims to evaluate the suitability of cryptocurrency as money from the Islamic perspective. Money, in the Islamic perspective, has specific characteristics and requirements, such as stability and is based on assets. Cryptocurrency may not fulfil this as it has queries as money from the Islamic perspective. The research method applied da...

This study aims to obtain empirical evidence on the influence of the compliance with accounting standards and legislation and financial performance on the quality of the local government audit opinion. This study analyzes audit opinions from 2014 to 2016. Secondary data from the audit reports conducted by the Audit Board of the Republic of Indonesi...

p>The research aims to analyze the characteristics of smart city device usage from maqasid shariah perspective. The smart city device was developed to support users to fulfill their needs which actually relates to maqasid shariah. Therefore, the higher rate of smart city device usage will increase the quality of life. This includes such factors tha...

Abstract—This paper aims to examine the determinants of Islamic Social Reporting (ISR) disclosure levels and examine whether legal origins affect ISR disclosure levels. This study examined samples from Islamic banks in Indonesia and Malaysia between 2013 and 2015 using regression analysis. The result shows that a bank’s size and age positively affe...

The objective of this paper is to analyze the characteristics of climate bonds used to mitigate climate change. Climate bonds are superior to green bonds as they are reviewed by the certified independent reviewer, while the green bonds are not. The research employed a qualitative approach with correlation test. The samples were all registered clima...

Most investors may not concern with the level of the second opinion of the green bond. In fact, there is a direct effect on these differences. However, the green level would affect the climate change issues directly. The objective of this paper is to propose a standardization of green bond's second opinion. This would ease the investors to see the...

Commonly, green sukuk is highly demanded by investors as it promotes green activities which give a good image for investors. This would support climate change issues. This paper's objective is to analyze the performance of green sukuk's price after the issuance date. During the offering period, most green sukuk was oversubscribed, which may implica...

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh nilai wajar (fair value) terhadap manajemen laba. Selain itu, penelitian juga bertujuan untuk mengetahui status perusahaan dalam Indeks Saham Syariah Indonesia (ISSI) dalam memoderasi pengaruh nilai wajar terhadap manajemen laba. Peneliti menguji perusahaan sektor non keuangan yang...

Purpose The purpose of this paper is to reconstruct the accountability of the cash waqf institution in Indonesia, including the logic which may refer to the accountability objective. Design/methodology/approach The paper employs the qualitative method with a constructivist paradigm. Four different characteristics of cash waqf institutions in Ind...

Purpose This paper aims at analyzing the need of Islamic banks for specific Statement of Financial Accounting Standards (SFAS) No. 110 for sukuk accounting in Indonesia. In fact, some Islamic banks have already prepared International Financial Reporting Standards (IFRS) and accordingly a suitable standard is needed for this case. Design/methodolo...

Only Vigeo Eiris relates the green bond initial assessment with the Social Development Goals (SDGs) targets. Thus, this research would analyse the Vigeo Eiris’ opinion about the relationship of the green bond and SDGs targets. This would create new insights into the green bond opinion, as other second independent reviews do not propose these issues...

This study aims to analyze factors that affect Profit Distribution Management (PDM) at Islamic Banks in Asia. Data used are secondary data with the observation period of 152 financial statements of Islamic banks in Asia in 2010-2013. The method is quantitative with panel data with regression test. The results of the study showed that capital adequa...

Inconsistency in using cash waqf terminology in the Indonesian language causes problems in the socialization and fund raising waqf fund as inconsistency terminology. This paper tries to analyze the inconsistency of cash waqf in the Indonesian language and offers the typology of waqf type in Indonesia. Research methodology is used by studying litera...

This paper aims to analyze the preparedness response of tax offices on the issue of the zakat as a taxable-income deduction. Act No. 17/2000, at the top level, and Government regulation No. 60/2010 supports this policy in detail. However, many people do not claim restitution regarding this policy. This paper uses primary data gathered from phone in...

: The purpose of this study is to examine the effect of macroeconomic indicators and specific-firm characteristics on the profitability of Islamic banks in Asia for period 2008-2012. Macroeconomic indicators using variables GDP growth and inflation, while the firm-specific characteristics using variables leverage, capitalization, operating expense,...

https://play.google.com/store/books/details/Dodik_Siswantoro_Pedoman_Akuntansi_Lembaga_Zakat?id=AV17BgAAQBAJ

https://play.google.com/store/books/details/Dodik_Siswantoro_Pedoman_Pengajuan_Lembaga_Zakat_T?id=tFt7BgAAQBAJ

http://koran.bisnis.com/read/20140417/251/220112/kesiapan-bank-syariah-menyongsong-mea

Historically, the Islamic state collected zakat (similar to the tithe of other regions) as national income. In Indonesia, the private sector can raise zakat funds more effectively than the government. In 2010, zakat became tax-deductible income. This paper tries to analyze some factors that affect preference for zakat as a tax deduction in Indonesi...

Most researchers in accounting use models having dummy independent variables to divide the research objects into two or more groups of objects or individuals. In other researches, they employ more than one variable in the model. However, the dummy variable(s) that stand alone may implicate improper correlations between the numerical independent var...

Purpose The purpose of this paper is to discuss some unique phenomena on Islamic fixed ( sukuk ) mutual fund price during financial global crisis in Indonesia. It aims to show that the sukuk mutual fund did not adopt the actual price of sukuk which may contradict Islamic teaching with regards to transparency and could cause investors to make wrong...

The practice of pawn has grown so fast in Indonesia until the last 2010 as society needed fund easily to meet their basic need such as for school fee and debt payment. This inspired some Islamic banks and pawn shops to participate in providing this service. In fact, some Islamic banks were interested in offering this service and one pawn shop which...

The establishment of a Graduate Program in Accounting at the University of Indonesia was aimed at fostering the development of accounting in Indonesia. It had a mission to empower and to strengthen the academic atmosphere of accounting in Indonesia. In addition, based on Act No. 14/2005, it was stated that all lecturers must have a Master degree. T...

This research was conducted to determine the comprehension level of mudharabah contract by customers in Islamic bank (Indonesia). The questionnaires was sent to customers who have bank account under mudharabah contract (150 sent, final sample 101). Total banks involved were 5 out 10 Islamic banks in Indonesia. The results of this study indicate tha...

This research aims to analyze whether the financial vulnerability prediction model of Greenlee and Trussel (2000) is appropriate when applied to not-for-profit organizations in Indonesia. We used samples of 10 not-for-profit organization's financial statements for the period 2004-2009. The result shows that the equity balances and administrative ex...

The development sukuk has been growing so fast for the last couple years since the first issuance in Malaysia in the early 1990s, known as Islamic Private Debt Securities (IPDS). However, in Indonesia, sukuk just issued in 2001 by PT Indosat Tbk, a telecommunication company based on mudharabah basis. Then, it followed by others which are dominantly...

Independence in auditing has always been an interesting issue, especially after Public

Currently, most Islamic banks in Indonesia mainly use trading activities rather than the investing partnership scheme (70.81 %) for financing. In Islam, trading scheme is known as murabahah. Its mechanism is similar to common trading system, the difference is on the prefixed permanent profit determined in the beginning of transaction. There are pro...

Monetary crisis, which leads to unstable economic condition, has caused a number of banks being liquidated. This research is conducted by using major accounting ratios in order to identify the characteristics of liquidated and restructured banks, of which are listed in Jakarta Stock Exchange. The growth of bank industry was highly related with Pake...

Our paper focuses on corporate social responsibility (CSR) disclosures made by 98 listed companies, across industries. Content analysis methodology was used. The purpose of our study is to examine the incidence of CSR disclosures in annual reports. Studies on CSR disclosures in developing countries are limited and in the case of Malaysia, the most...

Zakat profession or known as zakat on income is sponsored by Indonesian Ulama Council (Majelis Ulama Indonesia) in 2003. Its urgency was to increase the zakat sources which were quite low and unfair consideration factor compared to zakat on agricultural products which imposed at harvest time. This research aims to analyze some factors that influenc...