Pola-Pola Sosialisasi Perbankan Syariah Melalui Masjid

Harahap, Soritua Ahmad Ramdani; Irsyamuddin, Dadang; Azmi, Muhammad Ulul

doi:10.32332/finansia.v3i2.1942

Cited by 2 publications

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“…Source: Harahap, Wiroso, Yusuf, 2010. Briefly and in outline, matters related to financial statement tools will be explained as follows. 34 First, statement of financial position (balance sheet).…”

Section: Statement Of Changes In Equitymentioning

confidence: 99%

The Basic Concepts of Preparation and Presentation of Islamic Financial Statements

Puspitasari

Muhlisah²,

Lesmana³

et al. 2022

Al-Iktisab

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The potential of Islamic banking continues to be enhanced to build a national sharia economic ecosystem, it's can contribute optimally to the national economy and social development. Operational principles and accounting standards are one of the foundations for progress in Islamic banking. An overview of the pros and cons of Islamic banking can be identified through its performance which is reflected in the financial statements. The focus of this paper is on the preparation and presentation of Islamic financial statements along with a comparison of financial statements between sharia and conventional, in which conventional financial statements contain fewer elements of financial statements. This type of research is library research which analyzes data with descriptive analysis. The results of this research indicate that Islamic financial statements are not only related to commercial aspects but also cover all aspects of human life, be it economic, political, social, or moral philosophy. In addition to reflecting Islamic banking activities, the Islamic financial statement also divides its rights and obligations as reported in the statement of financial position (balance sheet), income statement, cash flow statement, and changes in equity. But it also reflects as a mandate holder of social activity funds that are managed separately, which is reported

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Section: Statement Of Changes In Equitymentioning

confidence: 99%

The Basic Concepts of Preparation and Presentation of Islamic Financial Statements

Puspitasari

Muhlisah²,

Lesmana³

et al. 2022

Al-Iktisab

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“…Islamic Bank is a bank that carries out its business activities based on Sharia Principles. While the Sharia Business Unit, called UUS, is a work unit of the head office of a Conventional Commercial Bank that serves as the parent office of the office or unit that carries out business activities based on sharia principles, or a work unit in the branch office of a bank domiciled abroad that carries out conventional business activities that serve as the parent office of sharia maid branch offices and sharia units [12].…”

Section: Introductionmentioning

confidence: 99%

Legitimacy Problems in Sharia Compliance Due to Fraud at Islamic Banks in Indonesia

Sucipto¹,

Siregar²,

Baining³

et al. 2022

Proceedings of the 4th International Colloquium on Interdisciplinary Islamic Studies in Conjunction With the 1st International

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This research explains the problem of sharia compliance that fraud cases eroded in 2015 to 2019 in Islamic banks in Indonesia. In comparison, the level of Islamic bank's financial performance in Indonesia, which is categorized in good condition, cannot explain the situation of sharia compliance. This study uses fraud as a dependent variable that results in a decrease in the legitimacy of sharia compliance but not with the financial performance of Islamic banking. Sharia compliance is a matter of legitimacy and a value of Agency where perceived in the variables of this research. At the same time, the independent variables of this study are proxies in the Islamic income ratio, profit sharing ratio, Islamic investment ratio, zakat performance ratio, equitable distribution ratio, and director employee welfare ratio. This study used 11 Islamic commercial banks with a research period from 2015 to 2019, and the sample used amounted to 41. The method used is multiple regression analysis of panel data. The results showed that IsIR, PSR, IIR, and DEWR positively affect indications of fraud in Islamic banks in Indonesia.

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Pola-Pola Sosialisasi Perbankan Syariah Melalui Masjid

Cited by 2 publications

References 0 publications

The Basic Concepts of Preparation and Presentation of Islamic Financial Statements

The Basic Concepts of Preparation and Presentation of Islamic Financial Statements

Legitimacy Problems in Sharia Compliance Due to Fraud at Islamic Banks in Indonesia

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