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All Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Hafyah Yasmita
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Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Library & Information Science

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Pengunkapan Etika Laporan Keuangan Islam di Bank Umum Syariah di Indonesia Budi Dharma; Amalia Munajah Nasution; Hafyah Yasmita
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine the ethics of disclosing Islamic financial reporting at Indonesian Sharia Commercial Banks (BUS) Indonesian. The methods used are qualitative and quantitative methods. The findings show that, in Gus Dur's opinion, the ethics of preparing financial reports from an Islamic perspective to improve the quality of financial reporting indicates whether an action is moral or not based solely on interests, obligations, justice or benevolence. The actions we take must adhere to the values of justice. The justice in question is justice in favor of the parties, in this case both internal and external parties of an entity.
Co-Authors Amalia Munajah Nasution Dharma, Budi