Pub Date : 2022-11-20DOI: 10.29240/disclosure.v2i2.5548
Citra Puspa
This research aims to see whether the rapid advancement of technology has a positive impact on accounting science, especially the accounting profession, or vice versa, this technological development has a negative impact on accounting science, especially the accounting profession. This type of research is qualitative research with a descriptive approach. The source of data in this research is a literature study of the thoughts and opinions of experts and practitioners in the field. The results of this study indicate that the development of the world of technology must be applied in the world of accounting in order to improve the quality of accounting itself, but it is concluded that accounting cannot be replaced by technology. Technology only simplifies and accelerates the process of accounting but cannot replace the role of accounting science and the accounting profession or an accountant.
{"title":"Perkembangan Akuntansi dalam Menghadapi Pesatnya Kemajuan Teknologi","authors":"Citra Puspa","doi":"10.29240/disclosure.v2i2.5548","DOIUrl":"https://doi.org/10.29240/disclosure.v2i2.5548","url":null,"abstract":"This research aims to see whether the rapid advancement of technology has a positive impact on accounting science, especially the accounting profession, or vice versa, this technological development has a negative impact on accounting science, especially the accounting profession. This type of research is qualitative research with a descriptive approach. The source of data in this research is a literature study of the thoughts and opinions of experts and practitioners in the field. The results of this study indicate that the development of the world of technology must be applied in the world of accounting in order to improve the quality of accounting itself, but it is concluded that accounting cannot be replaced by technology. Technology only simplifies and accelerates the process of accounting but cannot replace the role of accounting science and the accounting profession or an accountant.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124088726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-20DOI: 10.29240/disclosure.v2i2.5547
Sri Mulyani Lubis, Sandra Ayu, Wel Hendra
Employee performance can be achieved if the company properly implements an accounting information system and management control system. This study aimed to determine the effect of accounting information systems and management control systems on the performance of the Kotanopan sub-district employees. This research is a type of quantitative research with primary data sources obtained by distributing questionnaires to 30 employees. Multiple linear regression was used to analyze the data. The results showed that the accounting information system had no significant effect on the performance of the Kotanopan sub-district employees and the management control system significantly affected the performance of the Kotanopan sub-district employees. This means that the better the management control system in the company, organization, or agency, the more employee performance will also increase.
{"title":"Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Manajemen Terhadap Kinerja Pegawai","authors":"Sri Mulyani Lubis, Sandra Ayu, Wel Hendra","doi":"10.29240/disclosure.v2i2.5547","DOIUrl":"https://doi.org/10.29240/disclosure.v2i2.5547","url":null,"abstract":"Employee performance can be achieved if the company properly implements an accounting information system and management control system. This study aimed to determine the effect of accounting information systems and management control systems on the performance of the Kotanopan sub-district employees. This research is a type of quantitative research with primary data sources obtained by distributing questionnaires to 30 employees. Multiple linear regression was used to analyze the data. The results showed that the accounting information system had no significant effect on the performance of the Kotanopan sub-district employees and the management control system significantly affected the performance of the Kotanopan sub-district employees. This means that the better the management control system in the company, organization, or agency, the more employee performance will also increase.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134421234","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.29240/disclosure.v1i2.3620
Mar’atus Sholihah, Dwi Ermayanti Susilo
This study aims to determine the effect of financial performance, company size and Corporate Social Responsibility on stock prices in property companies listed on the IDX. The population used in this study are property companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection used a purposive sampling method with a total of 12 companies during 2018-2020. The data analysis technique uses multiple linear regression analysis with the SPSS (statistical package for social science) program for windows version 21. Based on the results of partial statistical analysis, it can be concluded that: 1) Financial Performance / Return On Equity (ROE) has no positive effect on stock prices, 2) Company Size has no negative effect on stock prices, 3) CSR there is no negative effect on stock prices in property companies listed on the IDX in 2018-2020 with a coefficient of determination of 0.048 this value means that 4.8% of stock prices during 2018-2020 are influenced by ROE, Size, and CSR while the remaining 95,2% share price is influenced by other variables
{"title":"Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan CSR terhadap Harga Saham Pada Perusahaan Properti di Bursa Efek Indonesia 2018-2020","authors":"Mar’atus Sholihah, Dwi Ermayanti Susilo","doi":"10.29240/disclosure.v1i2.3620","DOIUrl":"https://doi.org/10.29240/disclosure.v1i2.3620","url":null,"abstract":"This study aims to determine the effect of financial performance, company size and Corporate Social Responsibility on stock prices in property companies listed on the IDX. The population used in this study are property companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection used a purposive sampling method with a total of 12 companies during 2018-2020. The data analysis technique uses multiple linear regression analysis with the SPSS (statistical package for social science) program for windows version 21. Based on the results of partial statistical analysis, it can be concluded that: 1) Financial Performance / Return On Equity (ROE) has no positive effect on stock prices, 2) Company Size has no negative effect on stock prices, 3) CSR there is no negative effect on stock prices in property companies listed on the IDX in 2018-2020 with a coefficient of determination of 0.048 this value means that 4.8% of stock prices during 2018-2020 are influenced by ROE, Size, and CSR while the remaining 95,2% share price is influenced by other variables","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128991688","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.29240/disclosure.v1i2.3684
Idha Azizah, Nurul Fadhilah Farid
The purpose of this research is to examine the factors that influence the Internal Audit Effectiveness conducted by staff or managers of internal auditors in Jakarta. The independent variabel of this research is Information Technology Usage, and Internal Auditor Competence, moderating variable of this research is Top Management Support. The method is using Moderated Regression Analysis (MRA). This research uses a questionaires distribute to 156 respondent using google form distributed to staff or managers of internal auditors in Jakarta. The results of this research were as follows: Internal Auditor Competence and Top Management Supports are significantly positive effect with Internal Audit Effectiveness, Information Technology Usage has no effect with Internal Audit Effectiveness, Top Management Support does not moderate the relationship between Information Technology Usage and Internal Auditor Competence with Internal Audit Effectiveness.
{"title":"Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi Terhadap Efektivitas Audit Internal dengan Dukungan Manajemen Puncak sebagai Variabel Moderasi","authors":"Idha Azizah, Nurul Fadhilah Farid","doi":"10.29240/disclosure.v1i2.3684","DOIUrl":"https://doi.org/10.29240/disclosure.v1i2.3684","url":null,"abstract":"The purpose of this research is to examine the factors that influence the Internal Audit Effectiveness conducted by staff or managers of internal auditors in Jakarta. The independent variabel of this research is Information Technology Usage, and Internal Auditor Competence, moderating variable of this research is Top Management Support. The method is using Moderated Regression Analysis (MRA). This research uses a questionaires distribute to 156 respondent using google form distributed to staff or managers of internal auditors in Jakarta. The results of this research were as follows: Internal Auditor Competence and Top Management Supports are significantly positive effect with Internal Audit Effectiveness, Information Technology Usage has no effect with Internal Audit Effectiveness, Top Management Support does not moderate the relationship between Information Technology Usage and Internal Auditor Competence with Internal Audit Effectiveness.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116320588","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.29240/disclosure.v1i2.3775
Soleha Soleha
As on of the Business measuring tools, accounting is inseparable from Business Activities owing to its function to provide information about the financial condition and as a medium of accountability between parties. Therefore, accounting standards are essentially required to prevent from any kinds of abuse of Authority and Disputes. Some Research findings highlights that most of the banks have not implemented accounting standards. This Research uses qualitative normative approach by researching financing managers as the Research subjects representing the bank institution. The data Wet collected through instrument of interview and documentation. The data Wet analyzed with qualitative analysis. In practice, this bank has complied with accounting standards. Such statement of accounting standards applied to home financing Products is its conformity with statement of Financial Accounting Standards (PSAK) No. 106 on Musyarakah Accounting.
{"title":"Implementasi PSAK NO. 106 Akuntansi Musyarakah Pada Produk Pembiayaan Kepemilikan Rumah","authors":"Soleha Soleha","doi":"10.29240/disclosure.v1i2.3775","DOIUrl":"https://doi.org/10.29240/disclosure.v1i2.3775","url":null,"abstract":"As on of the Business measuring tools, accounting is inseparable from Business Activities owing to its function to provide information about the financial condition and as a medium of accountability between parties. Therefore, accounting standards are essentially required to prevent from any kinds of abuse of Authority and Disputes. Some Research findings highlights that most of the banks have not implemented accounting standards. This Research uses qualitative normative approach by researching financing managers as the Research subjects representing the bank institution. The data Wet collected through instrument of interview and documentation. The data Wet analyzed with qualitative analysis. In practice, this bank has complied with accounting standards. Such statement of accounting standards applied to home financing Products is its conformity with statement of Financial Accounting Standards (PSAK) No. 106 on Musyarakah Accounting.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115508844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-02DOI: 10.29240/disclosure.v1i1.3201
Herawansyah Herawansyah, R. Indriani, Nadine Nathasya Sitorus
This study aimed to examine the effect of corporate governance and political connections on the application of conditional conservatism. The sample in this study are non-financial companies listed on Indonesia Stock Exchange period 2012-2018. The number of samples in this study were 82 non-financial companies. Data analysis was performed with multiple regression analysis. The result of study showed that board of commissioner, audit committee size, audit committee independence, and institutional ownership have an effect on conditional conservatism. This study also has a result that political connections have a negatif influence on conditional conservatism. It means more higher the companies have indicated by political connections, the lower the application of conditional conservatism. Variable board of director, independence commissioner, auditor expertise, the quality of the accounting firm which is proxied by BIG4, and managerial ownership have no effect on conditional conservatism.
{"title":"The Effect Of Corporate Governance And Political Connections On The Application Of Conditional Conservatism (Study On Non-Financial Companies Registered In Indonesian Stock Exchange In 2012-2018)","authors":"Herawansyah Herawansyah, R. Indriani, Nadine Nathasya Sitorus","doi":"10.29240/disclosure.v1i1.3201","DOIUrl":"https://doi.org/10.29240/disclosure.v1i1.3201","url":null,"abstract":"This study aimed to examine the effect of corporate governance and political connections on the application of conditional conservatism. The sample in this study are non-financial companies listed on Indonesia Stock Exchange period 2012-2018. The number of samples in this study were 82 non-financial companies. Data analysis was performed with multiple regression analysis. The result of study showed that board of commissioner, audit committee size, audit committee independence, and institutional ownership have an effect on conditional conservatism. This study also has a result that political connections have a negatif influence on conditional conservatism. It means more higher the companies have indicated by political connections, the lower the application of conditional conservatism. Variable board of director, independence commissioner, auditor expertise, the quality of the accounting firm which is proxied by BIG4, and managerial ownership have no effect on conditional conservatism.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122813426","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to examine whether the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in BUMDes Luhur Sepakat financial statements have gone well in accordance with SAK ETAP in which there are balance sheets, income statements, statements of changes in equity, statements of cash flows and records on the financial statements. BUMDes Luhur Sepakat is one of the BUMDes in Padang Jaya District. The initial capital source for the formation of BUMDes comes from the Village Budget (APB desa). To answer the problems regarding the application of financial statements, the data analysis method used in this study is a comparative method by comparing SAK ETAP and BUMDes Luhur Sepakat financial statements. The results of this study showed that the financial report of BUMDes Luhur agreed Sido Luhur Village has not matched the SAK ETAP. Balance sheet and Income statement are made correctly. BUMDes Luhur agreed not to make statements of cash flows, equity changes reports, and records of financial statements. The reporting of financial information continues to be done routinely, and the caretaker BUMDes Luhur agreed already accountable for the financial report with the deliberation to the community at the end of the year.
本研究的目的是检验BUMDes Luhur Sepakat财务报表中的“无公共责任实体财务会计准则”(SAK ETAP)是否与SAK ETAP相一致，其中有资产负债表，损益表，权益变动表，现金流量表和财务报表记录。BUMDes Luhur Sepakat是巴东查亚区的bumde之一。组建BUMDes的初始资金来源来自村庄预算(APB desa)。为了回答财务报表应用方面的问题，本研究使用的数据分析方法是比较SAK ETAP和BUMDes Luhur Sepakat财务报表的比较方法。本研究结果表明，BUMDes Luhur同意Sido Luhur村的财务报告与SAK ETAP不符。资产负债表和损益表编制正确。BUMDes Luhur同意不做现金流量表、权益变动报告和财务报表记录。财务信息的报告继续按常规进行，管理员BUMDes Luhur同意在年底向社区负责财务报告的审议。
{"title":"Analisis Penerapan SAK ETAP Pada BUMDes Luhur Sepakat Desa Sido Luhur Kabupaten Bengkulu Utara","authors":"Zahrah Indah Ferina, Siti Rozalia, Merri Anitasari","doi":"10.29240/disclosure.v1i1.2860","DOIUrl":"https://doi.org/10.29240/disclosure.v1i1.2860","url":null,"abstract":"The purpose of this study is to examine whether the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in BUMDes Luhur Sepakat financial statements have gone well in accordance with SAK ETAP in which there are balance sheets, income statements, statements of changes in equity, statements of cash flows and records on the financial statements. BUMDes Luhur Sepakat is one of the BUMDes in Padang Jaya District. The initial capital source for the formation of BUMDes comes from the Village Budget (APB desa). To answer the problems regarding the application of financial statements, the data analysis method used in this study is a comparative method by comparing SAK ETAP and BUMDes Luhur Sepakat financial statements. The results of this study showed that the financial report of BUMDes Luhur agreed Sido Luhur Village has not matched the SAK ETAP. Balance sheet and Income statement are made correctly. BUMDes Luhur agreed not to make statements of cash flows, equity changes reports, and records of financial statements. The reporting of financial information continues to be done routinely, and the caretaker BUMDes Luhur agreed already accountable for the financial report with the deliberation to the community at the end of the year.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130509766","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-02DOI: 10.29240/disclosure.v1i1.2937
Emilda Sulastri
The purpose of this study was to analyze the behavioral aspects of the accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch is a service company engaged in banking, especially in the automotive financing sector.The purpose of this study was to analyze the behavioral aspects of the accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch is a service company engaged in banking, especially in the automotive financing sector.From hypothesis testing, it is found that behavioral aspects (behavior, motivation, perception) have no significant effect on the accounting information system run by the company.In this study, attitudes have no significant effect on the accounting information system because employees do their work in accordance with applicable rules so that behavior is classified as good. Motivation also has no significant effect on accounting information systems. This shows that the company''s management has motivated employees in the form of rewards or moral support. Perception also has no significant effect on the existing accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch. This is because the way of thinking, tasks and work done by employees is good.
{"title":"Analisis Pengaruh Aspek Keperilakuan Terhadap Sistem Informasi Akuntansi","authors":"Emilda Sulastri","doi":"10.29240/disclosure.v1i1.2937","DOIUrl":"https://doi.org/10.29240/disclosure.v1i1.2937","url":null,"abstract":"The purpose of this study was to analyze the behavioral aspects of the accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch is a service company engaged in banking, especially in the automotive financing sector.The purpose of this study was to analyze the behavioral aspects of the accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch is a service company engaged in banking, especially in the automotive financing sector.From hypothesis testing, it is found that behavioral aspects (behavior, motivation, perception) have no significant effect on the accounting information system run by the company.In this study, attitudes have no significant effect on the accounting information system because employees do their work in accordance with applicable rules so that behavior is classified as good. Motivation also has no significant effect on accounting information systems. This shows that the company''s management has motivated employees in the form of rewards or moral support. Perception also has no significant effect on the existing accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch. This is because the way of thinking, tasks and work done by employees is good.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130741402","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-02DOI: 10.29240/disclosure.v1i1.2938
Citra Puspa Permata, M. Ghoni
The “reason for this research is to see the average difference of stock trading volume activity after and before the implementation of the Presidential Election. This research uses an event study, where the research is conducted for 7 working days after up to 7 working days before the implementation of the presidential election. This study uses additional information obtained from the Indonesia Stock Exchange. The information used in this test includes a list of LQ45 shares, daily trading volume, and number of shares outstanding. While the samples used are stocks that are included in the LQ45 list on the Indonesia Stock Exchange.”The results showed that from the results of statistical tests on the average difference of stock trading volume activity after and before the implementation of the presidential election, there was a significant difference to the average stock trading volume activity after and before the implementation of the presidential election.
{"title":"Efek Pemilu Presiden Terhadap Volume Perdagangan Saham di Pasar Modal Indonesia","authors":"Citra Puspa Permata, M. Ghoni","doi":"10.29240/disclosure.v1i1.2938","DOIUrl":"https://doi.org/10.29240/disclosure.v1i1.2938","url":null,"abstract":"The “reason for this research is to see the average difference of stock trading volume activity after and before the implementation of the Presidential Election. This research uses an event study, where the research is conducted for 7 working days after up to 7 working days before the implementation of the presidential election. This study uses additional information obtained from the Indonesia Stock Exchange. The information used in this test includes a list of LQ45 shares, daily trading volume, and number of shares outstanding. While the samples used are stocks that are included in the LQ45 list on the Indonesia Stock Exchange.”The results showed that from the results of statistical tests on the average difference of stock trading volume activity after and before the implementation of the presidential election, there was a significant difference to the average stock trading volume activity after and before the implementation of the presidential election.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125409056","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-02DOI: 10.29240/disclosure.v1i1.2932
Ranaswijaya Ranaswijaya
The purpose of this study is to find out how to apply the concept of profit sharing to financing products at Bank Syari'ah Mandiri KCP Curup which includes financial administration records which will be analyzed with DSN fatwa no. 14/DSN-MUI/IX/2000 and the profit-sharing method analyzed by DSN fatwa no. 15/DSN-MUI/IX/2000. This research is a field research with a qualitative descriptive approach. The main data source of this research comes from field data by collecting data from informants. The results showed that the profit sharing at Bank Syari'ah Mandiri KCP Curup was applied to Chanelling financing and Revolving Fund Financing. In terms of recording financial administration, when the transaction is related to bank disbursements the method used is accrual basis while when the transaction is related to bank receipts the method used is cash basis. This is in accordance with DSN fatwa no. 14/DSN-MUI/IX/2000. Chanelling financing method used is revenue sharing and Revolving Fund Financing cannot be classified into profit sharing or revenue sharing, the determination of the amount of bank profit is based on the use of capital by customers each month as seen from customer account mutations so that it is not relevant to DSN fatwa no. 15/DSN-MUI/IX/2000.
本研究的目的是找出如何将利润分享的概念应用于Syari'ah Mandiri KCP Curup银行的融资产品，其中包括将使用DSN法特瓦号分析的财务管理记录。14/DSN- mui /IX/2000和DSN法特瓦号分析的利润分成方法。15 / DSN-MUI / IX / 2000。本研究采用定性描述方法进行实地研究。本研究的主要数据来源来自实地数据，通过向举报人收集数据。结果表明，伊斯兰曼迪利银行(Bank Syari'ah Mandiri KCP Curup)的利润分成适用于渠道融资和循环基金融资。就财务管理记录而言，当交易与银行支出有关时，采用权责发生制，而当交易与银行收据有关时，采用收付实现制。这是根据DSN法特瓦号。14 / DSN-MUI / IX / 2000。采用的渠道融资方式是收益分成，循环基金融资不能分为利润分成和收益分成，银行利润的多少是根据客户每月的资金使用情况来确定的，从客户账户的变化来看，因此与DSN法特瓦号无关。15 / DSN-MUI / IX / 2000。
{"title":"Implementasi Konsep Bagi Hasil Produk Pembiayaan Ditinjau Dari Fatwa DSN-MUI Nomor 14 DAN 15 Tahun 2000 (Study Kasus Bank Syariah Mandiri KCP Curup)","authors":"Ranaswijaya Ranaswijaya","doi":"10.29240/disclosure.v1i1.2932","DOIUrl":"https://doi.org/10.29240/disclosure.v1i1.2932","url":null,"abstract":"The purpose of this study is to find out how to apply the concept of profit sharing to financing products at Bank Syari'ah Mandiri KCP Curup which includes financial administration records which will be analyzed with DSN fatwa no. 14/DSN-MUI/IX/2000 and the profit-sharing method analyzed by DSN fatwa no. 15/DSN-MUI/IX/2000. This research is a field research with a qualitative descriptive approach. The main data source of this research comes from field data by collecting data from informants. The results showed that the profit sharing at Bank Syari'ah Mandiri KCP Curup was applied to Chanelling financing and Revolving Fund Financing. In terms of recording financial administration, when the transaction is related to bank disbursements the method used is accrual basis while when the transaction is related to bank receipts the method used is cash basis. This is in accordance with DSN fatwa no. 14/DSN-MUI/IX/2000. Chanelling financing method used is revenue sharing and Revolving Fund Financing cannot be classified into profit sharing or revenue sharing, the determination of the amount of bank profit is based on the use of capital by customers each month as seen from customer account mutations so that it is not relevant to DSN fatwa no. 15/DSN-MUI/IX/2000.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"230 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116320615","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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