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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Ilmiah Ekonomi Islam Jurnal Perspektif Ekonomi Darussalam Jurnal Ilmiah Universitas Batanghari Jambi Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Al-Amwal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan Iqtishoduna: Jurnal Ekonomi Islam Journal of Malay Islamic Studies Jurnal Ilmiah Edunomika (JIE) Accounting Global Journal Jurnal Inovasi Ekonomi Jurnal Abdi Insani EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ilmiah Manajemen Ubhara Jurnal Inovasi Penelitian INTELEKTIVA juremi: jurnal riset ekonomi Jurnal Ekonomi ProBisnis : Jurnal Manajemen Jurnal Cakrawala Ilmiah Majalah Anestesia & Critical Care (MACC) JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah PEDAGOGIC: Indonesian Journal of Science Education and Technology E-Amal: Jurnal Pengabdian Kepada Masyarakat Waralaba : Journal Of Economics and Business J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Balance: Jurnal Ekonomi
Albab Al Umar, Ahmad Ulil
UIN Sunan Kalijaga Yogyakarta
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Journal : INTELEKTIVA

 1 
KOMPARASI PENERAPAN PRINSIP KONSERVATISME PADA AKUNTANSI KONVENSIONAL DAN AKUNTANSI SYARIAH ANITA WAHYU ALVIANI; HUSNUL KHOTIMAH; YOLANDA SRYTA PRADANI; AHMAD ULIL ALBAB AL UMAR; NUR KABIB
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 08 (2020): INTELEKTIVA : Jurnal Ekonomi, Sosial dan Humaniora E-ISSN 2686-5661
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

This study aims to analyze whether there is difference between conservatism of conventional accounting and sharia accounting. Conservatism is an important principle in financial reporting which can be seen on how an entity recognize an earning increase with delay while they recognize an earning decrease on timely basis. Conservatism is a prudent reaction in accounting. From the results of the analysis, it can be concluded that there is no significant difference between accounting conservatism in conventional accounting and sharia accounting. But I found that sharia accounting report the transactions more conservatively than the conventional one. Differences in the level of conservatism in Sharia Commercial Banks and Conventional Commercial Banks are influenced by the higher litigation risk that is faced by the Sharia Commercial Banks and the obligation to pay Zakah.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Rosid Abdulloh, Amir Adellia Kusuma Rachmawati Adil, Andi Agus Waluyo Al-Jauhariyah, Ni’matullah Alfia Miftakhul Jannah Ana Fitriani Anava Salsa Nur Savitri Anava Salsa Nur Savitri Andi Naharuddin Halim Anita Wahyu Alviani ANITA WAHYU ALVIANI Anita Wahyu Alviani Ansyah, Mukhammad Hendry Anton Bawono Ari Setiawan Arinta, Yusvita Nena Arna Asna Annisa Arna Asna Annisa Azam Asykarulloh Deby Asyah Septiyanti Dessy Fitria Dessy Fitria Eka Resmi Hartati Eka Zuliana Faiz Nasokha Fatimah Malini Lubis Fitria, Dessy Hartati, Eka Resmi Herninda Pitaloka Hikmah Endraswati Husain, Alamsyah Ambo Ala Husnul Khotimah Ita Soegiarto Joko Setyono Joko Setyono Lora Lorenza Lorenza, Lora Lutfi Ade Yulianti Lutfi Mustofa, Muammar Taufiqi Mahfiroh, Ni'amatul Mayogi Araffi Miftachul Huda Muammar Taufiqi Lutfi Mustofa MUAMMAR TAUFIQI LUTFI MUSTOFA Muammar Taufiqi Lutfi Mustofa Muhammad Ali Faisal Muhammad Muchlisun Murtadho Kesuma Murtadho Kesuma Mutohar Mutohar Nailis Safaah Nu'man Afif Nur Kabib NUR KABIB Nur Khamid Nur savitri, Anava Salsa Nurul Huda Pandu Nur Wicaksono Pawisari Pawisari Pitaloka, Herninda RATNAWATI Raykes Hinrich Tuerah Rifda Nabila Rosihaturrosyidah Rosihaturrosyidah Saifudin Zuhri Saiful Anwar Salsabila Tisat Anisa Slamet Haryono Syafri Kamsul Arif Widayanti, Heni Wirawan, Nur Surya Yeyen Novita Yeyen Novita Yeyen Novita Yolanda Sryta Pradani Yolanda Sryta Pradani YOLANDA SRYTA PRADANI Yuni Inawati Yuni Inawati Yusvita Nena Arinta