This document presents a comparative study of the efficiency and stability of Islamic and conventional banks in GCC countries from 2005-2014. It finds that:
1) Conventional banks are more efficient at managing costs, while Islamic banks are more solid in terms of short-term solvency, though there is no difference in long-term stability.
2) Regression analysis shows the operations of Islamic banks are different from conventional banks, even after controlling for bank-specific variables.
3) Larger banks have less intermediation ratios, indicating diseconomies of scale, and highly capitalized banks are more stable but less cost-efficient.
- The document compares bank lending by Islamic and conventional banks during the COVID-19 pandemic using data from 421 banks in 17 countries.
- It finds that while lending growth decreased for both during the initial crisis phase, the decrease was only significant for conventional banks. Islamic bank lending grew about 2.5% faster than conventional banks, especially in countries with macroprudential policies pre-crisis.
- The results suggest Islamic banks sustained lending more during the early COVID-19 crisis compared to conventional banks, and this difference was greater in countries that had implemented macroprudential policies before the pandemic.
This document compares the projected residential demand for very high bandwidth broadband internet in 2025 for Germany, the UK, and the Flemish region of Belgium. It uses a generic market potential model developed by WIK Consulting that predicts future broadband demand based on the bandwidth needs of applications, user profiles in the population, and household structure. The model is applied to each region and finds differences in projected demand, pointing to the relevance of socio-demographic factors and the need for further digital education. The forecast assumes broadband connectivity will not be a bottleneck to meeting demand.
This paper examines the efficiency dynamics and convergence of Islamic and conventional banks across 23 countries from 1999 to 2014. Using parametric and non-parametric methods, the authors find that on average, Islamic and conventional banks have similar steady state efficiency levels and rates of efficiency convergence. However, classification tree analysis reveals that steady state efficiencies and convergence rates can vary between bank types in some countries. The alignment of Islamic and conventional banking systems is positively related to factors like financial depth, transparency, and economic stability. The paper provides novel insights into differences and similarities between Islamic and conventional banking models across countries.
This document summarizes a research article that examines the relationship between the development of sukuk (Islamic bond) markets and the financial stability of Islamic banks. It hypothesizes that this relationship can be one of either complementarity or competition. The study finds that sukuk market development positively impacts the financial stability of Islamic banks by expanding complementarity between them and encouraging stability. This adds to limited existing research on the interaction between growing Islamic financial sectors.
This document summarizes a study that examined the role of trust in reducing margins charged for murabaha financing at Islamic banks in Indonesia. The study surveyed Islamic bank managers about their perceptions of small business managers' benevolence and integrity. The study found that higher levels of perceived trust, as measured by benevolence and integrity, were negatively associated with the margins charged to small businesses. This relationship remained even after accounting for potential endogeneity. The study contributes to understanding the role of trust at Islamic banks and in emerging market contexts with collectivist cultures.
tinjauan historis kerangka konseptual (alwan sri kustono).pdfAgus arwani
Tinjauan sejarah penyusunan rerangka konseptual menjelaskan perkembangan konsep-konsep dasar akuntansi sejak awal 1930-an hingga pengembangan konsep-konsep oleh Paton dan Littleton pada 1940. Beberapa konsep awal diusulkan oleh Hatfield, Canning, Mason, dan Sweeney, sementara Paton dan Littleton memperkenalkan 5 konsep dasar yaitu kesatuan usaha, kontinuitas usaha, kos sebagai bahan olah, kos berdaya ik
This document presents a comparative study of the efficiency and stability of Islamic and conventional banks in GCC countries from 2005-2014. It finds that:
1) Conventional banks are more efficient at managing costs, while Islamic banks are more solid in terms of short-term solvency, though there is no difference in long-term stability.
2) Regression analysis shows the operations of Islamic banks are different from conventional banks, even after controlling for bank-specific variables.
3) Larger banks have less intermediation ratios, indicating diseconomies of scale, and highly capitalized banks are more stable but less cost-efficient.
- The document compares bank lending by Islamic and conventional banks during the COVID-19 pandemic using data from 421 banks in 17 countries.
- It finds that while lending growth decreased for both during the initial crisis phase, the decrease was only significant for conventional banks. Islamic bank lending grew about 2.5% faster than conventional banks, especially in countries with macroprudential policies pre-crisis.
- The results suggest Islamic banks sustained lending more during the early COVID-19 crisis compared to conventional banks, and this difference was greater in countries that had implemented macroprudential policies before the pandemic.
This document compares the projected residential demand for very high bandwidth broadband internet in 2025 for Germany, the UK, and the Flemish region of Belgium. It uses a generic market potential model developed by WIK Consulting that predicts future broadband demand based on the bandwidth needs of applications, user profiles in the population, and household structure. The model is applied to each region and finds differences in projected demand, pointing to the relevance of socio-demographic factors and the need for further digital education. The forecast assumes broadband connectivity will not be a bottleneck to meeting demand.
This paper examines the efficiency dynamics and convergence of Islamic and conventional banks across 23 countries from 1999 to 2014. Using parametric and non-parametric methods, the authors find that on average, Islamic and conventional banks have similar steady state efficiency levels and rates of efficiency convergence. However, classification tree analysis reveals that steady state efficiencies and convergence rates can vary between bank types in some countries. The alignment of Islamic and conventional banking systems is positively related to factors like financial depth, transparency, and economic stability. The paper provides novel insights into differences and similarities between Islamic and conventional banking models across countries.
This document summarizes a research article that examines the relationship between the development of sukuk (Islamic bond) markets and the financial stability of Islamic banks. It hypothesizes that this relationship can be one of either complementarity or competition. The study finds that sukuk market development positively impacts the financial stability of Islamic banks by expanding complementarity between them and encouraging stability. This adds to limited existing research on the interaction between growing Islamic financial sectors.
This document summarizes a study that examined the role of trust in reducing margins charged for murabaha financing at Islamic banks in Indonesia. The study surveyed Islamic bank managers about their perceptions of small business managers' benevolence and integrity. The study found that higher levels of perceived trust, as measured by benevolence and integrity, were negatively associated with the margins charged to small businesses. This relationship remained even after accounting for potential endogeneity. The study contributes to understanding the role of trust at Islamic banks and in emerging market contexts with collectivist cultures.
tinjauan historis kerangka konseptual (alwan sri kustono).pdfAgus arwani
Tinjauan sejarah penyusunan rerangka konseptual menjelaskan perkembangan konsep-konsep dasar akuntansi sejak awal 1930-an hingga pengembangan konsep-konsep oleh Paton dan Littleton pada 1940. Beberapa konsep awal diusulkan oleh Hatfield, Canning, Mason, dan Sweeney, sementara Paton dan Littleton memperkenalkan 5 konsep dasar yaitu kesatuan usaha, kontinuitas usaha, kos sebagai bahan olah, kos berdaya ik
Artikel ini membahas pengaruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi keuangan daerah, dan peran internal audit terhadap kualitas laporan keuangan pemerintah daerah kota Banda Aceh. Penelitian ini menunjukkan bahwa ketiga faktor tersebut berpengaruh positif terhadap kualitas laporan keuangan, meskipun pengaruhnya masih lemah. Pemahaman akuntansi memberikan pengaruh terbesar terhadap kualitas laporan keuangan.
Tulisan ini membahas perekayasaan kerangka konseptual akuntansi dalam pandangan Islam. Kerangka konseptual akuntansi konvensional dibangun berdasarkan prinsip individualisme sedangkan dalam Islam tujuan ekonomi harus mencapai maqashid syariah untuk kesejahteraan sosial. Perlu pendekatan sinergis antara akuntansi filosofis dan praktis agar akuntansi syariah lebih bermanfaat bagi masyarakat.
Dokumen tersebut membahas tentang fungsi manajemen dalam penyajian laporan keuangan dan bagaimana laporan keuangan berfungsi sebagai alat pertanggungjawaban manajemen kepada pihak-pihak yang berkepentingan seperti pemilik perusahaan, investor, kreditur dan pemerintah. Dokumen ini juga menjelaskan bagaimana laporan keuangan dapat disalahgunakan oleh manajemen untuk kepentingan pribadi melalui praktik merekayasa
Artikel ini menganalisis pemahaman akuntansi penyusun laporan keuangan Badan Keswadayaan Masyarakat (BKM) di Kabupaten Malang dan Kabupaten Kota Baru, Kalimantan Selatan. Hasil penelitian menunjukkan bahwa sebagian besar penyusun laporan keuangan BKM di Kabupaten Malang memahami akuntansi dengan baik, namun beberapa penyusun laporan keuangan BKM di Kabupaten Kota Baru masih kurang memahami konsep-kon
Positive and negative hypothesis testing strategies were compared for cooperative groups performing a rule induction task. In the task, groups proposed hypotheses for a hidden rule based on playing cards and received feedback on whether their card selections matched or mismatched the rule. Two experiments varied whether groups were instructed to use positive tests (selecting cards expected to match) or negative tests (selecting nonmatches) on each trial. Positive tests led to more examples being revealed, allowing groups to learn the rule faster. The proportion of groups correctly solving the rule corresponded to the proportion using a positive testing strategy. Positive hypothesis testing may be more effective for inducing rules because it generates additional informative examples.
1) The study investigates whether inheriting a diagnostic hypothesis from a supervisor interferes with auditors' ability to generate additional hypotheses from the same transaction cycle.
2) The experimental results found that auditors who inherited a supervisor's suggestion generated fewer additional hypotheses from the same transaction cycle compared to auditors who did not inherit a suggestion.
3) The interference effect occurred immediately, as the first hypothesis generated by auditors who inherited a suggestion tended to come from a different transaction cycle than the supervisor's suggestion.
Auditors participated in experiments examining how they revise beliefs in response to positive and negative evidence. The experiments tested how presentation mode (sequential vs simultaneous) and direction of evidence (positive vs negative) affected belief revisions.
The results found that auditors were more responsive to negative evidence than positive evidence. They also revised beliefs more when evidence was presented sequentially rather than simultaneously. This suggested auditors were evidence-sensitive.
However, more research was needed to determine if these effects were due to features of the auditing tasks or features of the auditors themselves. The current study aimed to address this by testing auditors and non-auditors on both auditing and non-auditing tasks to see if the effects held across
Dokumen tersebut membahas konsep biaya dan sistem informasi akuntansi biaya. Secara ringkas, dokumen menjelaskan bahwa (1) biaya merupakan pengorbanan sumber daya ekonomi yang diukur dalam satuan uang, (2) terdapat perbedaan antara biaya dan beban, dan (3) sistem informasi akuntansi biaya bermanfaat untuk perencanaan, pengawasan, penetapan harga, dan pengambilan keputusan.
Artikel ini membahas pengaruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi keuangan daerah, dan peran internal audit terhadap kualitas laporan keuangan pemerintah daerah kota Banda Aceh. Penelitian ini menunjukkan bahwa ketiga faktor tersebut berpengaruh positif terhadap kualitas laporan keuangan, meskipun pengaruhnya masih lemah. Pemahaman akuntansi memberikan pengaruh terbesar terhadap kualitas laporan keuangan.
Tulisan ini membahas perekayasaan kerangka konseptual akuntansi dalam pandangan Islam. Kerangka konseptual akuntansi konvensional dibangun berdasarkan prinsip individualisme sedangkan dalam Islam tujuan ekonomi harus mencapai maqashid syariah untuk kesejahteraan sosial. Perlu pendekatan sinergis antara akuntansi filosofis dan praktis agar akuntansi syariah lebih bermanfaat bagi masyarakat.
Dokumen tersebut membahas tentang fungsi manajemen dalam penyajian laporan keuangan dan bagaimana laporan keuangan berfungsi sebagai alat pertanggungjawaban manajemen kepada pihak-pihak yang berkepentingan seperti pemilik perusahaan, investor, kreditur dan pemerintah. Dokumen ini juga menjelaskan bagaimana laporan keuangan dapat disalahgunakan oleh manajemen untuk kepentingan pribadi melalui praktik merekayasa
Artikel ini menganalisis pemahaman akuntansi penyusun laporan keuangan Badan Keswadayaan Masyarakat (BKM) di Kabupaten Malang dan Kabupaten Kota Baru, Kalimantan Selatan. Hasil penelitian menunjukkan bahwa sebagian besar penyusun laporan keuangan BKM di Kabupaten Malang memahami akuntansi dengan baik, namun beberapa penyusun laporan keuangan BKM di Kabupaten Kota Baru masih kurang memahami konsep-kon
Positive and negative hypothesis testing strategies were compared for cooperative groups performing a rule induction task. In the task, groups proposed hypotheses for a hidden rule based on playing cards and received feedback on whether their card selections matched or mismatched the rule. Two experiments varied whether groups were instructed to use positive tests (selecting cards expected to match) or negative tests (selecting nonmatches) on each trial. Positive tests led to more examples being revealed, allowing groups to learn the rule faster. The proportion of groups correctly solving the rule corresponded to the proportion using a positive testing strategy. Positive hypothesis testing may be more effective for inducing rules because it generates additional informative examples.
1) The study investigates whether inheriting a diagnostic hypothesis from a supervisor interferes with auditors' ability to generate additional hypotheses from the same transaction cycle.
2) The experimental results found that auditors who inherited a supervisor's suggestion generated fewer additional hypotheses from the same transaction cycle compared to auditors who did not inherit a suggestion.
3) The interference effect occurred immediately, as the first hypothesis generated by auditors who inherited a suggestion tended to come from a different transaction cycle than the supervisor's suggestion.
Auditors participated in experiments examining how they revise beliefs in response to positive and negative evidence. The experiments tested how presentation mode (sequential vs simultaneous) and direction of evidence (positive vs negative) affected belief revisions.
The results found that auditors were more responsive to negative evidence than positive evidence. They also revised beliefs more when evidence was presented sequentially rather than simultaneously. This suggested auditors were evidence-sensitive.
However, more research was needed to determine if these effects were due to features of the auditing tasks or features of the auditors themselves. The current study aimed to address this by testing auditors and non-auditors on both auditing and non-auditing tasks to see if the effects held across
Dokumen tersebut membahas konsep biaya dan sistem informasi akuntansi biaya. Secara ringkas, dokumen menjelaskan bahwa (1) biaya merupakan pengorbanan sumber daya ekonomi yang diukur dalam satuan uang, (2) terdapat perbedaan antara biaya dan beban, dan (3) sistem informasi akuntansi biaya bermanfaat untuk perencanaan, pengawasan, penetapan harga, dan pengambilan keputusan.