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All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Balance: Journal of Islamic Accounting Balance: Journal of Islamic Accounting
Vina Putri Utami
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Economics, Econometrics & Finance

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LAPORAN KEUANGAN LEMBAGA KEUANGAN SYARIAH SEBAGAI BENTUK TRANSPARANSI PENGALOKASIAN REKENING DANA KEBAJIKAN Vina Putri Utami; Rosita Apriliya Rani; Septi Dwi Azizah
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 3 No. 2 (2018)
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (846.367 KB) | DOI: 10.51289/peta.v3i2.351

Abstract

Abstrak. Laporan Keuangan Lembaga Keuangan Syariah Sebagai Bentuk Transparansi Pengalokasian Rekening Dana Kebajikan. Di zaman milenial ini, perkembangan teknologi dengan basik syariah menjadi salah satu penentu nasib perekonomian rakyat Indonesia. Lembaga Keuangan Syariah adalah alternatif terbaik dalam layanan penyaluran dana dengan berdasarkan prinsip syariah. Namun ada kejanggalan terkait adanya akun Rekening Dana Kebajikan pada laporan keuangan Lembaga Keuangan Syariah, yang menyebabkan hadirnya banyak asumsi dari nasabah. Dimana salah satu asumsinya yaitu menyatakan bahwa pembebanan rekening dana kebajikan tersebut memiliki persamaan arti dengan denda, yang hampir sama dengan prinsip yang diterapkan dalam Lembaga Keuangan Konvensional. Penelitian ini dilakukan berdasarkan kajian kritis, dimana penelitian ini bertujuan untuk meluruskan asumsi nasabah terkait pengalokasian rekening dana kebajikan. Setelah adanya penelitian, ada satu laporan keuangan yang bisa menjadikan pengalokasian rekening dana kebajikan menjadi lebih transparansi yaitu laporan keuangan Qardhul Hasan.Kata kunci : Lembaga Keuangan Syariah; Rekening Dana Kebajikan; Qardhul HasanAbstract. Finacial Report of Financial Institution Sharia as a Form of Transparency Allocation Policy Fund Recering. In this millennial era, the development of technology with the basic sharia is one of the determinants of the economic destiny of the Indonesian people. Islamic Financial Institutions are the best alternative in fund distribution services based on sharia principles. But there are irregularities regarding the existence of a Virtue Fund Account in the financial statements of Islamic Financial Institutions, which causes the presence of many assumptions from customers. Where one of the assumptions is to state that the charging of the benevolent fund account has the same meaning as a fine, which is almost the same as the principle applied in Conventional Financial Institutions. This research was conducted based on a critical study, where this study aims to straighten out the assumptions of customers regarding the benevolent fund account. After the allocation of  Keyword : Islamic Financial Institution; Policy Fund Recering; Qardhul Hasan
THE EFFECT OF LIQUIDITY, SOLVABILITY, BINDING TIME, AND AUDITOR CHANGES ON THE AUDIT DELAY OF MANUFACTURING COMPANIES ON INDONESIA STOCK EXCHANGE LIST Vina Putri Utami
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 02 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.873 KB) | DOI: 10.21274/balance.v1i02.3809

Abstract

This research is motivated by the importance of paying attention to audit delay in the delivery of financial reports and audit reports. This report is used for decision making, so the audit report must be submitted on time. So that the factors that can affect the audit delay need to be considered, for example liquidity, solvency, the length of the engagement, and the change of auditors. The purpose of this study is to examine the effect of the variable liquidity, solvency, length of engagement, and auditor turnover on audit delay of manufacturing companies listed on the IDX. Using this type of associative research and sampling using purposive sampling, the research shows the following results. Partially the liquidity, solvency, engagement period and auditor turnover variables have a significant effect on the audit delay of manufacturing companies listed on the IDX. Simultaneously, the variable liquidity, solvency, engagement period and auditor turnover have a significant effect on audit delay for manufacturing companies listed on the IDX.
THE EFFECT OF LIQUIDITY, SOLVABILITY, BINDING TIME, AND AUDITOR CHANGES ON THE AUDIT DELAY OF MANUFACTURING COMPANIES ON INDONESIA STOCK EXCHANGE LIST Vina Putri Utami
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 02 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v1i02.3809

Abstract

This research is motivated by the importance of paying attention to audit delay in the delivery of financial reports and audit reports. This report is used for decision making, so the audit report must be submitted on time. So that the factors that can affect the audit delay need to be considered, for example liquidity, solvency, the length of the engagement, and the change of auditors. The purpose of this study is to examine the effect of the variable liquidity, solvency, length of engagement, and auditor turnover on audit delay of manufacturing companies listed on the IDX. Using this type of associative research and sampling using purposive sampling, the research shows the following results. Partially the liquidity, solvency, engagement period and auditor turnover variables have a significant effect on the audit delay of manufacturing companies listed on the IDX. Simultaneously, the variable liquidity, solvency, engagement period and auditor turnover have a significant effect on audit delay for manufacturing companies listed on the IDX.
Co-Authors Rosita Apriliya Rani Septi Dwi Azizah