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LAPORAN KEUANGAN ARUS KAS DALAM PANDANGAN SYARIAH (STUDI PADA PT. BANK PANIN DUBAI SYARIAH, Tbk) Khodijah, Ina; Afriani, Raden Irna
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

The purpose of this study is to formulate a form of cash flow statement sharia intact. The benefits of research with formulated cash flow statement sharia expected were: first, accounting sharia which until recently remained at the level of philosophical theoretical can be implemented in the field. Second, to contribute to the practical accountant do his practice according to Islamic values and goals syariah; the third gives empirical evidence that actual Muslims still do accounting activity appropriate syariah that can serve as a source of financial reports developing syariah; all four contributed constructively in the preparation of the financial accounting standards for companies outside of Sharia Banking. The results in this research is in the operating activities of PT. Bank Panin Dubai Syariah,Tbk if seen from the receipt of the cash flow ketundukkan is in compliance with Sharia cash flow statement the cash flow out yet for ketundukkan is still not listed. While the cash flow from investments rather than cash flow comes from the acceptance of the transaction but rather of ketundukkan creativity. Whereas the funding of the activity is in compliance with Sharia cash flow statement but still need for conformity. And for great deals in substance may have already done but in its cash flow statement is not in the list. Because of its form of Sharia cash flow statement for Banking still need further elaboration. Also realized that the financial statements of the above sharia still has many limitations. Conceptually the financial statements still have constraints to the depth of the substance.
Co-Authors Adien Nurdiansyah Aefa Indriany Agung Ramadhan Ahmad Mukhlis, Ahmad Ahmad Suherman Ailia setianingsih Aldi Fatwa Ali Andika Deva Yani Anggi Nur Aisah Angrian Permana, Angrian Anjelena , Reni Aprilia, Reina Rianjani Ardi Hidayat Arianti, Holifah Arta Rusidarma Putra Asih, Mila Assyifa Assyifa Azizah Azizah Azkal Azkiya BAHITS, ABDUL Citra Wati Dian Ayu Safitri Dini Martinda Lestari Elsi Afriani Emil Dahlia Wiguna Esti Safitri Eti Kuryati Fadilla Aprilia Ningsi Fahad Febriyanti, Afi Nurul Firmansyah , Adrian Azril Flora Feby Albinarti Friska Lia Imelda Gatot Hartoko Gemilang, Sandra Hafidz Hanafiah Hakim, Muhamad Zidan Handayani, ⁠Novi Holilah, Futri Alaida I Komang Wahyu Wiguna Idayu, Riyanthi Ihwan Satria Lesmana Ihwan Satria Lesmana Iis Suryanah Ina Khadijah Ina Khodijah Ina Khodijah Ina Khodijah Irma Nurmala Dewi Jannah, Mariyatul Jayawarsa, A.A. Ketut Khadijah, Ina Khaeruman Khodijah, Ina Khofiyah, ⁠Uswatun Komarudin, Mochamad Fahru Leni Triana LENI TRIANA, LENI Listiawati Listiawati Listiawati Listiawati Listiawati Listiawati Luvena Luvena M. Husni Maidani, Maidani Mardianti, Siti Meida, Dedeh Mohamad Husni, Mohamad Muhammad Saleh Mulani, Ratu Emillyan Munsiroh, Munsiroh Nadiputri, Adzra Qonita Ni'mah, Ratu Sifa Nindi Yuliyanti Nopianti, Rina Novi Handayani Novi Handayani Nugraha, Bagas Muda Nugrahini Kusumawati Nur Fadillah, Nur Nur Sri Udayani Nurfitriana, Rian Oktaviani, Vina Oktavitri, Yollanda Patia, ⁠Gina Puspa, Rani Raihan Alhaidar Ramadhan, Akkas Ramadiansyah, Dony Rani Puspa Rendi Rendi RIKA KARTIKA Rika Kartika Rika Kartika Riyan Hidayat Rizki Badrussalam Rohmadona, Awanda Romli, Ombi RR. Ella Evrita Hestiandari Rukayah Rukayah Rukayah Rukayah Rustandi, Tata Ryan Pratama Ryzkiansyah, Ryan Safara, ⁠Fajarwati Samsinar, Ade Sefyanti , Hanna Sopan Sihabudin Sopiyatul Jamilah Sri Mulyono Suflani Sumarsid Sumarsid Surachman Surachman Surachman Surachman Surachman Surachman Surachman, Alif Sutendi, Dedi Suwaroh, Suwaroh Syech Idrus Tia Fitria Saumi Tri Apriani, Tri Tuti Solehan Ulfi Jefri Umam, ⁠Gausul Umayah, Umi Kulsum Wahyu Widodo Yollanda Octavitri Yuliah Yuliah Yuliah Yuliah Yuliah Yuliah, Yuliah Yuliana Yuliana ⁠Iqbal, ⁠Iqbal