2019
DOI: 10.18202/jamal.2019.08.10022
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Prinsip “Jancukan” Dalam Akuntansi Dan Pelaporan Keuangan

Abstract: Prinsip "Jancukan" dalam Akuntansi dan Pelaporan Keuang an. Penelitian ini bertujuan menelaah kemungkinan peningkat an keterbacaan dan keterpahaman laporan keuangan melalui kerangka konseptual pelaporan keuangan dan turunannya. Metode analisis isi di terapkan pada Kerangka Konseptual Pelaporan Keuangan (KKPK), Stan dar Akuntansi Keuangan (SAK), Laporan Keuangan Emiten, dan hasilnya dijustifikasi dengan terminologi "jancuk" sebagai refleksi. Hasil analisis menunjukkan laporan keuangan seharusnya tidak hanya mer… Show more

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Cited by 3 publications
(3 citation statements)
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“…The analytical techniques in this study use quantitative descriptive statistical analysis then processed into percentage form. According to Riduwan (2019)," for research that uses quantitative approaches, this data analysis technique is concerned to answer the formulation of the proposed problem" (Riduwan, 2019). Before doing statistical analysis, first, categorize strength and endurance as in the table as follows.…”
Section: Methodsmentioning
confidence: 99%
“…The analytical techniques in this study use quantitative descriptive statistical analysis then processed into percentage form. According to Riduwan (2019)," for research that uses quantitative approaches, this data analysis technique is concerned to answer the formulation of the proposed problem" (Riduwan, 2019). Before doing statistical analysis, first, categorize strength and endurance as in the table as follows.…”
Section: Methodsmentioning
confidence: 99%
“…Broadly speaking, the Aba Collection Business has carried out accounting records, but uses simple accounting. Various types of accounting groupings and interpretations of financial statements also cause business entrepeneur in their accounting practices to have their own principles (Riduwan & Andayani, 2019).…”
Section: Study Of Business Accounting Practices Of Aba Work Islamic B...mentioning
confidence: 99%
“…Mengingat sifat naratif yang demikian, informasi dalam TJSP seringkali sulit dibedakan antara kenyataan dengan kebenaran, keaslian, kepalsuan, fakta atau kebohongan. Kondisi ini juga dapat dimaknai sebagai hiperrealitas yaitu maknanya melampaui realitas, kejelasan maknanya dipertanyakan (Riduwan & Andayani, 2019) atau apa yang dinarasikan melebihi realitas fisiknya (Dosinta & Brata, 2020). Akibat nya, para pemangku kepentingan sering menyoroti hal tersebut khususnya terkait dengan perbedaan, ruang lingkup, keandalan dan komparabilitas dari komunikasi publik atau lebih tepatnya pelaporan TJSP (Yekini et al, 2019).…”
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