Analisis Laporan Keuangan Syariah

2018

For holding the banking system, Indonesia applied dual banking system based on institutional regulation Number 10, 1998. The existence of dual banking system was realized by monetary crisis on 1998, that caused bankrupt impact of conventional banking system for the high ratio of the debt interest. Dual banking system means that Indonesia applied both sharia and conventional banking system. For this matter we use qualitative method and analysis descriptive method, by describing and analyzing sharia financial foundation and conventional financial foundation system. both are same in money receiving technic, transfer mechanism, computer technology, and general terms to obtain the credit. Both sharia financial foundation and conventional financial foundation have more differences. The main different between them is in the profit gaining system obtain. Sharia bank applied profit sharing system which is oriented for blessed life here and the day after, in other case conventional bank appli...

HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam

Islam regulates all its affairs including human-human interaction, which is managed by Islam. The purpose of this study is to see how cheating behavior is seen in the Islamic context. The research method used in this study is a qualitative method with a literature review approach, where researchers collect information from international and national publications. The information collected from these journals was then used as research material for this study. Research findings indicate that the Qur'an and Hadith have provided clues or signs of fraudulent or fraudulent behavior. According to the results of the study, Islam has regulated all of its people, especially the problem of fraud, which is forbidden by Islam to be carried out by its adherents. Furthermore, this research shows that deception, which is often known as deception, has been practiced for centuries and Islam has clearly and passionately described how deception occurred and the consequences for its adherents. This ...

mengenal laporan keuangan perbankan syariah

Jurnal Dinamika Akuntansi dan Bisnis, 2015

The objective of this research is to analyze the application Sharia financial statement at Baitul Mal Aceh. This research is qualitative research with descriptive analysis method that aims to provide an overview of research state of the object based on existing data and provide a comparative analysis between SFAS 109 is applied to the Baitul Mal Aceh. The result show that in general the Baitul Mal Aceh has adaopted SFAS 109. The financial statements at the Baitul Mal has adopted SFAS 109 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements.

Lembaga bisnis Islami (syariah) merupakan salah satu instrument yang digunakan untuk mengatur aturan-aturan ekonomi Islam. Sebagai bagian dari sistem ekonomi, lembaga tersebut merupakan bagian dari keseluruhan sistem sosial. Oleh karenanya, keberadaannya harus dipandang dalam konteks keseluruhan keberadaan masyarakat (manusia), serta nilai-nilai yang berlaku dalam masyarakat yang bersangkutan. Islam menolak pandangan yang menyatakan bahwa ilmu ekonomi merupakan ilmu yang netral-nilai.

AKSES: Jurnal Ekonomi dan Bisnis, 2018

This study aims to analyze earnings management in Islamic banking financial statements (studies on Indonesian Islamic Commercial Banks 2015-2017).in this study the data used is secondary data and uses the 2015-2017financial report at annualreport. The sampling method in this study was purposive sampling with a total of 13 Indonesian Islamic Commercial Banks. The data analysis method used is the discretionary accrual approach, descriptive statistical analysis, multiple regression analysis. The test results that have been carried out during the observation period are in the indexed Islamic Commercial Banks to practice earnings management in the financial statements. This is evidenced by the results of the discretionary accrual (DA) for three years which are negative and positive, discretionary accrual (DA) which has been analyzed has an average below zero,in other words the average DA value is negative, this means Indonesian Islamic Commercial Banks In 2015-2017, earnings magement was...

Jurnal Ekonomi Syariah Pelita Bangsa, 2020

By revealing the Maqasid Sharia into the annual report, it can be understood that the entity has sharia principles. This study intends to describe the Maqasid Sharia to be an items that is relevant to the business aspects of the Islamic business entity. In this study it was found that the five principles of maqasid sharia can be translated into more detailed items, the principle of guarding religion (hifzh al diin) is how entities play a role in syiar, the spread of religion, sodaqoh / helping fellow human beings and how the mission of the entity is explained in accordance with maqasid sharia, the principle of safeguarding the soul (hifzh al nafs) is where the role of the entity can provide a sense of fairness, comfort, security and fairness and the development of personality, the principle of safeguarding intelect (hifzh al aql) is to play a role in the development of human resources, the principle of safeguarding posterity (hifzh al nasl) is to maintain health, a decent life, preserve human beings also means maintaining the preservation of the environment or ecosystem, so as to ensure the resources of all time, the principle of safeguarding wealth (hifzh al mal) is the principle of how the wealth is acquired / developed and how the wealth is distributed

Jurnal Asy-Syukriyyah, 2014

The meter has become a standard work agreed Indonesian Accounting Standards SFAS No.101 , 2007, in assessing the financial performance of a business field which is run in a given period , evidenced in the form of accounting reports or financial statements referred to sharia. External factors affecting financial performance include : internal influences such as company politics , legal barriers to enterprise , employment , monopoly , the external environment of the company; regulations of the company , for example : selling price regulation / input prices , taxation , corporate governance , etc.. Needs of Islamic financial statements presented course tailored to its business such as , field services ; field of trade ; fields Manufacture. Furthermore, the parties who require such financial statements have particular concern to the financial statements are presented , namely : Management , Owner , Lender , Investor , Supplier , Buyer , employees , government agencies including the IRS ,