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Journal : Falah : Jurnal Ekonomi Syariah

Analisis Pengaruh Standar Audit Syariah terhadap Kualitas Penyajian Laporan Keuangan Pada Baitul Mal wa Tamwil di Kabupaten Wonogiri Rahmadieni, Risky Yuniar; Qizam, Ibnu
Falah: Jurnal Ekonomi Syariah Vol 4, No 2 (2019): Vol 4, No 2 Agustus 2019
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.413 KB) | DOI: 10.22219/jes.v4i2.10085

Abstract

The purpose of this study was to determine the extent to which the Statement of Islamic Accounting Standards, Sharia Audit, Sharia Supervision, Islamic Corporate Governance, and Islamic Work Ethos affect the Quality of Sharia Financial Statement Presentation in the Baitul Wat Mal of Wonogiri Regency Regional Office. This study uses a quantitative approach. Samples were taken by convenience sampling method. The research objects encompass five BMT?s located approximately 10 km away from the Wonogiri Regent's Office which consists of three sub-districts, namely Selogiri, Wonogiri, and Ngadirojo. 35 questioners are processed and analyzed using SPSS Version 23. Based on the results of this study, there are many effects of statement of Islamic accounting standards and Islamic work ethos on the quality presentation of Islamic financial statements.