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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Nominal: Barometer Riset Akuntansi dan Manajemen Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Manajemen Teknologi Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Al-Iqtishad JURNAL AKUNTANSI UNIVERSITAS JEMBER Equilibrium Journal of Accounting and Investment Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Tekun Fundamental Management Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Ilmiah Ekonomi dan Bisnis Accounting Analysis Journal INFO ARTHA Jurnal Manajemen Keuangan Publik JURNAL PERSPEKTIF BEA DAN CUKAI Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Kajian Akuntansi Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Agregat: Jurnal Ekonomi dan Bisnis Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jurnal Ilmiah Wahana Akuntansi AFEBI Economic and Finance Review AFEBI Accounting Review AFEBI Management and Business Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara The Accounting Journal of Binaniaga Assets: Jurnal Akuntansi dan Pendidikan Syi'ar Iqtishadi Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Profita : Komunikasi Ilmiah dan Perpajakan MONETER International Journal of Supply Chain Management JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jambura Equilibrium Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Equity Jurnal Akuntansi dan Bisnis Jurnal Online Insan Akuntan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis STATERA: Jurnal Akuntansi dan Keuangan Account : Jurnal Akuntansi, Keuangan dan Perbankan Bilancia : Jurnal Ilmiah Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Accounting Auditing and Business Indonesian Journal of Accounting and Governance International Journal of Financial, Accounting, and Management ACCOUNTHIK : Journal of Accounting and Finance Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Jurnal Akuntansi Bisnis Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Akbis: Media Riset Akuntansi dan Bisnis INTEGRITAS : Jurnal Pengabdian Jurnal STEI Ekonomi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Manajemen The Indonesian Journal of Accounting Research Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Manajemen Kesatuan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Bina Akuntansi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Intervensi Komunitas: Jurnal Pengabdian Masyarakat Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Terapan Manajemen dan Bisnis Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Studi Ilmu Manajemen dan Organisasi Educoretax Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Pengmasku Journal of Law, Administration, and Social Science Behavioral Accounting Journal Apssai Accounting Review (ApAR) International Business and Accounting Research Journal Journal of Financial and Tax Akuntansiku Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnalku Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Governance Risk Management Compliance and Sustainability Inclusive Society and Sustainability Studies (ISSUES) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Entrepreneurship and Sustainability Studies ABIS: Accounting and Business Information Systems Journal Media Akuntansi Perpajakan IPSAR (International Public Sector Accounting Review) Accounting Student Research Journal Riset Akuntansi dan Keuangan Indonesia Veteran Economics, Management & Accounting Review The International Journal of Financial Systems Jurnal Dinamika Akuntansi International Research Journal of Business Studies Accounting Analysis Journal JAS (Jurnal Akuntansi Syariah) (Journal of Environmental Sustainability Management) Equity Indonesian Journal of Accounting and Governance Jurnal Akuntansi Siyasah Dusturiyah: State Law Review
Amrie Firmansyah
Faculty Of Economics And Business, Universitas Pembangunan Nasional Veteran Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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IMPLEMENTASI AKUNTANSI KOMBINASI BISNIS SEBELUM DAN SETELAH ADOPSI IFRS PADA PERUSAHAAN SEKTOR KONSUMSI DI INDONESIA Naila Mafazati Ulya; Amrie Firmansyah
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i1.5064

Abstract

This study aims to analyze the implementation of business combination accounting before and after the IFRS adoption in Indonesia. This study uses a qualitative method with a content analysis approach. The data used in this study is secondary data, the financial statements of consumption sector companies listed on the Indonesia Stock Exchange from 2009 to 2019 and obtained from www.idx.co.id and www.idnfinancials.com. Using purposive sampling, the sample used in the analysis of this study amounted to 6 companies for 11 years (66 observations). This study concludes that before the IFRS adoption was implemented in Indonesia, some companies implemented the pooling of interest accounting methods for their business combinations. In contrast, other companies used the purchase method, and some companies did not disclose the accounting recording method of their business combination. Besides, several companies do not recognize goodwill, while other companies have recognized and harmonized goodwill under applicable standards. At the beginning of adopting IFRS in Indonesia, all companies that had goodwill had stopped amortizing goodwill and tested the impairment every year. However, some companies still did not fully implement business combination accounting under financial accounting standards. Starting in 2015, all companies have improved their accounting for business combinations, especially in the presentation and measurement of transactions, to be more detailed and following applicable standards.
Apakah pengungkapan tata kelola perusahaan dapat mereduksi manajemen laba pada perusahaan perbankan di Indonesia? Daniesh Bangkit Wijaya; Amrie Firmansyah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 6, No 1 (2021): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v6i1.y2021.p27-41

Abstract

This study investigates the association corporate governance disclosures and earnings management in Indonesian banking companies. This study employs quantitative methods. The secondary data of this study consists of financial reports and annual reports of banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The data are derived from www.idnfinancials.com, www.idx.co.id, and the official website of the banking sub-sector companies. Data collection was carried out during April 2021. Based on purposive sampling, the total sample is 96 observations. The data analysis of this study employed multiple regression tests for panel data. This study suggests that corporate governance disclosure is not associated with earnings management. The company includes corporate governance in the annual report to fulfill administrative requirements because the Indonesia Financial Services Authority imposes no sanctions on companies listed on the Indonesia Stock Exchange. This study can be employed as evaluation material for the Indonesia Financial Services Authority in improving governance arrangements for issuers listed on the Indonesia Stock Exchange. In addition, the Authority can monitor the implementation of corporate governance carried out by issuersAbstrakPenelitian ini bertujuan untuk menguji hubungan pengungkapan tata kelola perusahaan dan manajemen laba pada perusahaan perbankan di Indonesia. Penelitian ini menggunakan metode kuantitatif. Data sekunder penelitian bersumber dari laporan keuangan dan laporan tahunan perusahaan sub sektor pebankan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2016 sampai dengan tahun 2019. Data di peroleh dari situs www.idnfinancials.com, www.idx.co.id, dan website resmi perusahan subsektor perbankan yang telah go public. Pengumpulan data dilakukan selama bulan April 2021. Berdasarkan purposive sampling, total sampel penelitian berjumlah 96 observasi. Uji regresi berganda untuk data panel digunakan dalam analisis data penelitian ini. Penelitian ini menunjukkan bahwa tidak terdapat hubungan pengungkapan tata kelola perusahaan dan manajemen laba. Perusahaan menuangkan tata kelola perusahaan dalam laporan tahunan hanya untuk memenuhi persyaratan administrasi karena tidak terdapat sanksi yang dikenakan oleh Otoritas Jasa Keuangan (OJK) kepada perusahaan. Hasil penelitian ini dapat digunakan sebagai bahan evaluasi bagi OJK dalam meningkatkan pengaturan tata kelola bagi emiten yang terdaftar di Bursa Efek Indonesia. Selain itu, OJK dapat melakukan monitoring penerapan tata kelola perusahaan yang dilaksanakan oleh emiten.
PENGARUH LEVERAGE, KOMPENSASI RUGI FISKAL DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK Ridwan - Pajriyansyah; Amrie - Firmansyah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 1 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.799 KB) | DOI: 10.32493/keberlanjutan.v2i1.y2017.p431-459

Abstract

AbstractThis research is aimed to provide empirical evident about relationship between leverage, loss carry forward and earnings management on tax avoidance. Using purposive sampling this research selected 264 firms that are listed in Indonesian Stock Exchange from 2013-2015 as samples. The result of multiple regression of panel data shows that there is significant relationship between leverage and earnings management on tax avoidance. Meanwhile, loss carry forward shows no significant relationship on tax avoidance. Keywords: leverage, loss carry forward, earnings management, tax avoidance
OPINI AUDIT GOING CONCERN: SUDUT PANDANG LIKUIDITAS, LEVERAGE, FINANCIAL DISTRESS RISK, TAX RISK Yogy Wira Utama; Ahmad Syakur; Amrie Firmansyah
JURNAL AL-IQTISHAD Vol 17, No 1 (2021): Ekonomi Islam Dan Keberlangsungan Usaha
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v17i1.12657

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, leverage, financial distress risk, dan tax risk terhadap penerimaan opini audit going concern. Metode yang digunakan dalam penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia sampai dengan 31 Desember 2019. Berdasarkan metode purposive sampling yang telah dilakukan, total sampel terpilih berjumlah 84 observasi dan tahun observasi dilakukan selama tahun 2017-2019. Untuk menguji hipotesis, penelitian ini menggunakan analisis regresi logistik dengan memanfaatkan program/aplikasi IBM Statistical Package for the Social Sciences (SPSS) 24. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh negatif terhadap opini audit going concern dan financial distress risk berpengaruh positif terhadap opini audit going concern. Sementara itu, leverage dan tax risk tidak menjadi pertimbangan auditor dalam memberikan opini audit going concern. Penelitian ini mengindikasikan bahwa Otoritas Jasa Keuangan selaku lembaga pengawas pasar modal perlu melakukan pengawasan kepada perusahaan-perusahaan yang memiliki opini audit going concern dalam rangka untuk meningkatkan perlindungan investor di pasar modal.
The Effect of Corporate Diversification, Customer Concentration on Tax Avoidance in Indonesia Putra Aryotama; Amrie Firmansyah
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.401 KB) | DOI: 10.20961/jab.v19i2.475

Abstract

This study aims to examine the effect of corporate diversification, customer concentration on tax avoidance in Indonesia’ Non-Financial Companies. Companies diversify because of the private benefits managers receive from diversifying. Also, Companies may choose to have only a few customers to create a close relationship with those customers. Meanwhile, tax avoidance is a reduction in corporate tax liability, which is conducted by the company legally. This study employs a quantitative method using linear regression analysis and uses panel data of companies listed under the Indonesian Non-Financial Companies on IDX from 2014 to 2017. Based on purposive sampling was conducted, the total number of observations is 483 firm-year. The results of this study suggest that corporate diversification and customer concentration are positively associated with tax avoidance.
Nilai Perusahaan: Kebijakan Utang, Good Corporate Governance, Cash Holding Amrie Firmansyah; Tommy Aviv Setiawan; Fajar Fathurahman
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.964 KB) | DOI: 10.20961/jab.v20i2.568

Abstract

This study examines the effect of debt policy, good corporate governance, and cash holding on firm value. This study employs secondary data in financial information on companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange from 2015 to 2018. Data were obtained from www.idx.co.id, www.finance.yahoo.com, and its official website. Based on purposive sampling, the total sample used in this study amounted to 128 observations. Data testing was performed by multiple linear analysis with panel data. This study concludes that debt policy and good corporate governance do not affect firm value, while cash holding has a negative effect on firm value. This study indicates that the financial services authorities, as capital market supervisors, need to monitor the implementation of good corporate governance as a form of investor protection in Indonesia. Penelitian ini bertujuan untuk menguji pengaruh kebijakan utang, good corporate governance, dan cash holding terhadap nilai perusahaan. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data sekunder yang berupa informasi keuangan perusahaan sektor consumer goods yang listed di Bursa Efek Indonesia tahun 2015 sampai dengan tahun 2018. Data diperoleh dari www.idx.co.id, www.finance.yahoo.com, dan website resmi perusahaan. Berdasarkan purposive sampling yang telah dilakukan, total sampel yang digunakan dalam penelitian ini berjumlah 128 observasi. Pengujian data dilakukan dengan analisis linier berganda dengan data panel. Hasil penelitian ini menyimpulkan bahwa kebijakan utang dan good corporate governance tidak berpengaruh terhadap nilai perusahaan, sedangkan cash holding berpengaruh negatif terhadap nilai perusahaan. Hasil penelitian ini menunjukkan bahwa otoritas jasa keuangan selaku pengawas pasar modal perlu untuk melakukan monitoring implementasi good corporate governance sebagai salah satu bentuk perlindungan investor di Indonesia.
Tax Auditor Team Leader’s Quality, Time Budget Pressure, Task Complexity: How Well Tax Audit Quality in Indonesia? Aji M. Elvin Nor; Amrie Firmansyah; Amardianto Arham; Bernadi Vito
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.101 KB) | DOI: 10.20961/jab.v21i2.686

Abstract

This study's objective empirically analyzes the effect of tax auditor team leader's technical competence and experience, time budget pressure, and task complexity on tax audit quality. This study employs secondary data from Indonesia Tax Authority Office. The population in this research is the Tax Assessment issued throughout Indonesia. The sample used amounted to 4,326 observations divided into two regional categories: Java Area and non-Java Area. The data are analyzed by logistic regression. The results suggest that the tax auditor team leader's technical competence, time budget pressure, and task complexity are negatively associated with tax audit results. In contrast, the tax auditor team leader experience is positively associated with the tax audit results quality. This study shows that it is essential that the Indonesian Tax Authority rearrange the tax auditor quality criteria in its regulations.
UKURAN PERUSAHAAN, LEVERAGE, RISIKO SAHAM DI PERUSAHAAN PERBANKAN Ariya Parendra; Amrie Firmansyah; Dani Kharismawan Prakosa
Dinamika Akuntansi Keuangan dan Perbankan Vol 9 No 2 (2020): Vol. 9 No. 2 2020
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Stock investment is one of the most attractive forms of investment for investors. Investors can choose various sectors of companies listed on the Indonesia Stock Exchange (IDX) to place their funds in investing in shares. One of the sectors with high capitalization in recent years is the banking sector, where investors have been attracted to buying banking companies' shares. Even so, investors in investing in stocks must pay attention to the factors associated with the risk of investing in stocks, whether it is a total risk or a systematic risk that cannot be prevented by diversification. The purpose of this study is to empirically examine the effect of firm size, leverage, and profitability on stock risk. The sample used in this study is a banking company listed on the Indonesia Stock Exchange (BEI) and has stock beta data released by Pefindo during 2016-2019. Based on purposive sampling, 23 companies were selected so that the total sample is 92 observations. Hypothesis testing is performed using multiple linear regression analysis of panel data. The test results suggest that company size has a positive effect on systematic risk, but it negatively affects the total risk. Leverage is not associated with systematic risk and total risk. Keywords: beta, leverage, banking industry, total risk, firm size
Determinants of transfer pricing decisions in Indonesia manufacturing companies Anisa Susanti; Amrie Firmansyah
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 2 (2018)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss2.art1

Abstract

This research aims to investigate tax expenses, tunneling, and bonus on transfer pricing decisions in Indonesia. The practice of transfer pricing as one form of tax avoidance may threaten state revenues. This research is quantitative research with multiple linear regression models with panel data. The samples used in this research are manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data in the form of financial statements of companies listed on IDX from 2011 to 2015. The samples are selected using a purposive sampling method with the number of samples of 50 companies. The results suggest that tax expenses and tunneling are negatively associated with transfer pricing decisions while the bonus is not associated with transfer pricing decisions.
PENERAPAN AKUNTANSI ISTISHNA PADA BANK SYARIAH BUKOPIN Ahmad Muflih Saifuddin; Amrie Firmansyah
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 1 (2021): Januari-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20211pp55-63

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengulas penerapan pembiayaan istishna dan akuntansi istishna pada produk Istishna Bank Syariah Bukopin dengan menggunakan ketentuan PSAK 104 tentang Akuntansi Istishna. Metode kualitatif digunakan dalam penelitian ini dengan melakukan wawancara kepada informan. Wawancara dilakukan untuk mengumpulkan data dengan mendapatkan informasi terkait dengan masalah penelitian ini. Informan penelitian ini adalah staf back office Bank Syariah Bukopin Kantor Cabang Semarang yang bertanggung jawab menangani dokumen yang berkaitan dengan transaksi nasabah dan membuat pembukuannya. Penelitian ini menyimpulkan bahwa penerapan transaksi istishna dalam pembiayaan istishna Bank Syariah Bukopin telah sesuai prinsip-prinsip akad istishna yang berlaku di Indonesia. Selain itu, secara garis besar praktik akuntansi istishna pada Bank Syariah Bukopin telah sesuai dengan PSAK 104.  Kata Kunci: akad transaksi, istishna, standar akuntansi. ABSTRACTThis study aims to review the implementation of istishna funding and accounting on Bank Syariah Bukopin products using the provisions of PSAK 104 concerning Istishna Accounting. Qualitative method is employed in this study by conducting interviews with the informant. An interview was conducted to collect data by obtaining information related to this research problem. This research's informant is the back-office staff of Bank Syariah Bukopin Semarang Branch Office, who is responsible for handling documents related to customer transactions and making his books. This study concludes that the implementation of istishna transactions in Islamic Bank Bukopin istishna financing is under the istishna contract principles that apply in Indonesia. Also, in general, istishna accounting practices at Bank Syariah Bukopin are under PSAK 104.Keywords: transaction contract, istishna, accounting standard. DAFTAR PUSTAKAAbrar, T. (2017). Hiwalah dan aplikasinya dalam produk bai' al-istishna' di bank syariah. Jurnal Ekonomi Dan Bisnis Islam, 1(2), 1–14. https://doi.org/10.32505/jebis.v1i2.26Admaja, C. A. (2016). 3 produk perbankan syariah yang perlu diketahui. Diakses dari https://www.kompasiana.com/kompasiana_cholis/5725f79e2a7a6148072fff94/3-produk-perbankan-syariah-yang-perlu-diketahui?page=allBank Syariah Bukopin. (2019). Laporan tahunan tahun 2018. Jakarta: Bank Syariah BukopinBaehaqi, A. (2012). Kendala dan tantangan penerapan PSAK 104. https://www.academia.edu/5281902/Kendala_dan_Tantangan_Penerapan_PSAK_104_Akuntansi_Istishna_pada_Bank_SyariahFaradilla, C., Arfan, M., & Shabri, M. (2017). Pengaruh pembiayaan mudharabah dan musyarakah terhadap profitabilitas bank umum syariah di Indonesia. Megister Akuntansi Syariah, 6(3), 10–18.Herdianto, D. (2019). Akad istishna dalam ekonomi Islam"¯: Pengertian, dalil, rukun dan contoh. Diakses dari https://qazwa.id. https://qazwa.id/blog/akad-istishna/Hidayah, M. R., Nawawi, K., & Arif, S. (2018). Analisis implementasi akad istishna pembiayaan rumah (Studi kasus developer property syariah Bogor). Jurnal Ekonomi Islam, 9, 1–12.Ikatan Akuntan Indonesia. (2007). PSAK No. 104: Akuntansi istishna. Jakarta: Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia.Ikatan Akuntan Indonesia. (2016). Penyesuaian PSAK No.104: Definisi nilai wajar yang disesuaikan dengan PSAK 68: Pengukuran nilai wajar. Jakarta: Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia.Kurniawan, R. (2019). Perkembangan perbankan syariah. Diakses dari http://rivankurniawan.com/2019/07/17/perkembangan-perbankan-syariah/Lestari, E. P. (2014). Risiko pembiayaan dalam akad istishna pada bank umum syariah. Jurnal Adzkiya, 2(1).Mujib, A. (2008). Analisis perlakuan akuntansi istishna pada PT. Bank Muamalat Indonesia, Tbk. Skripsi tidak dipublikasikan. Jakarta: Universitas Islam Negeri Syarif Hidayatullah.Otoritas Jasa Keuangan. (2015). Pedoman akuntansi perbankan syariah Indonesia bagi bank pembiayaan rakyat Indonesia. Jakarta: Otoritas Jasa Keuangan.Pemerintah Indonesia. (2008). Undang-Undang Nomor 21 Tahun 2008 tentang perbankan syariah. In Sekretariat Negara.Prihatini, D. A. (2019). Mengenal perbedaan bank syariah dan konvensional. Diakses dari https://tirto.id/mengenal-perbedaan-bank-syariah-dan-konvensional-ekTQRumah Zakat. (2015). Hukum kredit rumah melalui KPR. Dikases dari https://www.rumahzakat.org/. https://www.rumahzakat.org/hukum-kredit-rumah-melalui-kpr/Sari, D. W., & Anshori, M. Y. (2017). Pengaruh pembiayaan murabahah, istishna, mudharabah dan musyarakah terhadap profitabilitas (Studi pada bank syariah di Indonesia periode Maret 2015 – Agustus 2016). Jurnal Akuntansi dan Manajemen, 1, 1–8.Sundari, & Zuana, M. M. M. (2018). Analisis implementasi akad istishna pembiayaan rumah (Studi kasus perumahan alam Desa Ketidur Mojokerto). Ekonomi Islam, 9(1), 49–59.Transiskom.com. (2016). Pengertian Studi Kepustakaan. Diakses dari https://www.transiskom.com/2016/03/pengertian-studi-kepustakaan.html#:~:text=Studi kepustakaan adalah kegiatan untuk,%2C dan sumber-sumber lain.Umar, A. F. (2018). Akuntansi perbankan syariah "Akuntansi istishna.” Makalah Institut Bisnis & Multimedia ASMI.Wikipedia. (2019). Bank Muamalat Indonesia. Diakses dari https://id.wikipedia.org/. https://id.wikipedia.org/wiki/Bank_Muamalat_IndonesiaYudhistira, A. (2016). Pandawa pustaka ilmu: Risiko dan keunggulan akad jual beli. Diakses dari http://ardanayudhistira.blogspot.com/2016/06/risiko-dan-keunggulan-akad-jual-beli.html
Co-Authors A.M. Nur Ramadhana Nashrul Ummam Abdul Al-Malik Al-Muluk Abdullah Aziz Alaika Adelia, Miska Adhitya Jati Purwaka Adhitya Jati Purwaka Adhitya Jati Purwaka Aditya Aditya Aditya Restu Prabawa Adrian Falembayu Affan Muhammad Zulfa Afidah Nur Rizki Agrizal Zeeta Harindra Agung Dinarjito, Agung Agustin, Ricy Dwi Ahmad Gufron Ahmad Muflih Saifuddin Ahmad Surya Widyansyah Ahmad Surya Widyansyah Ahmad Syakur Aji Kusumo Ardi Aji M. Elvin Nor Aji M. Elvin Nor Aji Muhammad Elvin Nor Aji, Anggit Kuncoro Al ‘Alam, Muhammad Panji Anugerah Al-Hazmi, Raldin Alif Alaika, Abdullah Aziz Alamsyah, Fadhil Maris Alfani, Adhitya Alfiyani , Yola Sri Ratna Allia Hammast Amalia Eka Prastica Amanta, Hafiz Putra Amany, Talitha Syahda Amardianto Arham Amardianto Arham Amardianto Arham Amin, Rashidi An-Nisa Yasmin Karimah Ana Dwi Cahyani Anam, Muhammad Syariful Anandya Adina Nabila Andana, Rozano Fikri Andi Saputra Siburian Andita Wulandari K Andre Sumingtio Andreas Paskalis Ginting Andreas, Fanri Andry Hizkia Andy Kurniawan Andykha David Novri Sitanggang Angelia, Lisa Angelica Christabelle Angelina, Vivian Anggun Budi Utami S Depari Anisa Rahmawati Anisa Susanti Annisa Kurnia Sari Antonius, Jenifer Anugrah, M. Sahib Saesar Apriyanto, Reinardus Prasetyo Ardian Azmi Hasibuan Ardian Azmi Hasibuan Ardiarahman, Gusti Arfiansyah, Zef Arham, Amardianto Ariawan Gunadi Arie Rizky Amalia Arief, Muhammad Khaidir Arif, Rizal Nur Arifah Fibri Andriani, Arifah Fibri Arifah Fibri Andriyani Arista, Paula Ariya Parendra Artikayara Yunidar Arwianto, Yusuf Dwi Askiah, Ummi Astrid Yulianty Aulia Amira Auliya Indriyan Ustadza Aurel , Princes Ayu Diana Irawati Azalia, Amanda Izumi Azhar, Zubir Azka Rifqi Prasetya Aji Azkalina Diazani Azmi Kurnia Izzati Bachtiar, Muchamad Izaaz Hannun Badruzzuhad, Muhammad Taufiq Banuaji, Armananda Didha Bayu Triyo Prihatin Bella Anggelina Benedictus, Suryagus Bernadi Vito Bhaktiningsih, Tri Yuni Bhima Chandra Bhuana Bimotanto, Abdul Fatah Ilham Bintang Adi Pratama Bintang Pratama Ginting Bisma Akbar Anggara Surya Bisma Akbar Anggara Surya Budianto, Arip Budiasih Widiastuti Cahya Adhi Kusuma Cahyani, Ana Dwi Cendekiawan, Muslim Chaerani, Eva Yunadia CHANDRA, SANTOSO Chandra, Welly Chaniago, Putri Rieza Christian Dewabrata Christina Happy Lukyani Chyntia Lie Cika Febriani Cristanti Simatupang Dadi Heryana Dadi Heryana Danang Andrian Mubarok Danang Andrian Mubarok Dani Karismawan Prakosa Dani Karismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Daniel Parulian Simanjuntak Daniesh Bangkit Wijaya Darmawan, Davi Judha Darmawan, Luthfi Darmawan, M. Irvan David Manuel David Sandro Simorangkir Deddy Sismanyudi Deddy Sismanyudi Desmintari Desrir Miftah Deviansyah, M. Rafli Dewa Gede Agung Trimartana Krisna Wibawa Dewabrata, Christian Dewantara, Reza Ardian Putra Dewi , Sofiana Dewi, Cynthia Atika Diah Oktavia Hapsari Dian Handayani Diaz, Amanda Maheswari Fatima Diazani, Azkalina Dina Khairunnisa Dinar Limarwati Dinata, I Putu Hendy Bimantara Dinis Dwi Shinta Ramadhani Dita Ardhya Ramadini Dolly Labadia Doloksaribu, Raja Pranatha Domas, Zico Karya Saputra Dupopadana, I Gede Dwi , Nafis Dwi Juliyanto Edi Nugroho Ednoer, Elzami Haqie Eko Bayu Dian Purnama Elisabeth Elisabeth Elisabeth Octa Cesara Elzami Haqie Ednoer Elzami Haqie Ednoer Emanuel, Richard Enggar Bayu Kusumaningrum Enrico Adhanur Karyadi erwin rajagukguk Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estutik, Riska Septiana Eta Fasita Eta Fasita Eva Yunadia Chaerani Eva Yunadia Chaerani Evada Dewata Dewata Excella Nala Amallia Fachrezi, Muhammad Fauzan Fadly Bahrun, Muhammad Fahrizal , Akbar Fahrizal, Akbar Fajar Fathurahman Fajriyah, Isna Lailatul Fakhria, Sofi Wahda Falbo, Teza Deasvery Fanni, Fadilla Fardan Ma’ruf Zainuddin Farhan Hadiantoro Fasita, Eta Fauziah, Sarah Febrian, Wahyudi Febriani, Cika Febrianza, Siddy Akbar Febriyanto, Ahmad Sigid Ferdiawan, Yopi Ferry Irawan Fiqry Fachrezzy Putra Firaz, Ramiz Firda Wasyiah Firdaus, Firman Anugrah Firman Anugrah Firdaus Fitriyani, Siti FN Muktiono Dimi Friska Dwi Enita Furqon Nurhandono Galih Satriya Praptama Galih Satriya Praptama Geby Agnes LumbanGaol Geno, Muchamad Rizal Pua Gufron, Ahmad Hadmoko, Febriyadi Tri Hafiz Putra Amanta Hana Kurnia Shoba Hannun, Muchamad Izaaz Hany Sukma Setyaningtyas Hapsari, Diah Oktavia Haqqul Fajri Hasibuang Harfadhilah, Putri Hargiasto, Hartito Harryanto Harryanto Harsoyo, Allamanda Titania Hartanto, Lugas Hasna Noor Alifa Hasna Rosyida Hayati Puspamurti Hayunintyas, Darrin Octavia Siski Hazmi, Raldin Alif Al Hendri Josep Saing Hendrik Perwira Herly Pujilestari Hermanto Hermanto Herwanda, Reyhan Heryana, Dadi Hidayat, Fikri Hidayatullah, Firda Hizkia, Andry Hizkiel, Yusak David Huda , Muchammad Nurul Huda, Arifudin Miftakhul Husna, Mitsalina Choirun Hutabarat, Paskah Deby Chabelita I Gede Dupopadana I Kadek Arik Juana Putra I Putu Hendy Bimantara Dinata Ihsani, Masayu Annisa Iis Iswandy Iis Iswandy Ikhsan, Wishmy Meinawa Indra Kurniawan Indriana, Putri Intan Permata Sari Intan Permata Sari intan permata sari Intan Puspitarini IQBAL , MUHAMMAD Irfan Fauzi Irfan Fauzi Irfan Fauzi Irfan Fauzi Irham Salman Iskandar Iskandar Iskandar Iskandar Jadi, Pramuji Handra Jakeem, Jazman Jamal Akrom Januardi Januardi Januardi Januardi Jaren Jef Geovan Pinem Javier Reynold Prisadi Jayanto, Veronica Jenifer Antonius Jimmy Jimmy Jiwandaningtyas, Mellida Ema JUBAEDAH JUBAEDAH, JUBAEDAH Juliyanto, Dwi Jumig, Ilvandri Jun Rifky Prayuda Kamalia, Alfia Kardin, Ade Laely Fitriyani Kartiko, Nafis Dwi Kartiko, Nafis Dwi Kelvin Krioagustin Putra Khakim , Lutfi Abdul Khakim, Lutfi Abdul Khakim, Lutfi Abdul Kharisma, Andy Novendra Khoirunisa, Ikasari Khoirunnisa, Indah Rosewika Suryaning Kridantika, Winanda Setyaning Krisnandono, Diananto Kurniawan, Validita Kusuma , Mahardhika Hadi Kusuma, Eko Hadi Kusuma, Mahardhika Hadi Lestari Kurniawati Lestari Kurniawati, Lestari Lidya Primta Surbakti Lie, Chyntia Limarwati , Dinar Lisa Angelia Lubis, Ricky Karunia Lutfi Abdul Khakim Lutfiyatul Arifah Luthfia Annida Made Dwi Cahaya Permana Made Dwi Cahaya Permana Made Dwi Cahaya Permana Magdalena Mei Maharani, Arum Puspita Maharani, Dhiya Putri Maheksa , Tita Melan Maleimau, Aishita Fioriglesia Maradela Ermania Khrisnatika Maratno, Sylvia Fettri Elvira Mardiana, Karlin Sagita Marilyn Marilyn Maritsa Agasta Putri Marlina Permatasari Martin Prastowo Adi Martin Tamaro Siburian Martina Merdekawati Putri Martinus, Jeremi Masayu Annisa Ihsani Maya Piserah Maylina Rahmad Eka Syahputri Medina, Suhita Santi Mei Nur Khakiki Meicha Rizka Widyaningrum Meidian, Perdana Riffi Meilynda Ahlam Matoviany Melisa Rosman Melyawati Melyawati Michelle, Michelle Miftah, Desrir Mirwan Alkhatiri Misqiyah, Naela Zaqiyatul Mitsalina Choirun Husna Moch. Luthfi Mahrus Mochamad Farhan Tresna Mochamad Yahdi Khairin Moh. Iqbal Fakhrur Rosyid Mohammad Farid Fathur Rosyad Much. Rizal P. Geno Much. Rizal P. Geno Much. Rizal Pua Geno Muchamad Izaaz Hannun Bachtiar Muchamad Izaaz Hannun Bachtiar Muchamad Rizal Pua Geno Muchamad Rizal Pua Geno Muchamad Rizal Pua Geno Mufti Istal Thofa Bhakti Nurroji Sumadi Muhamad Rizal Yuniar Muhamad Rizal Yuniar Muhamad Rizal Yuniar Muhammad Abdul Izzatur Rahman Muhammad Agra Ramadhani Muhammad Agrata Abdullah Muhammad Arif Budiman Muhammad Aulia Ramadhan Muhammad Fadly Bahrun Muhammad Faiz Basyir Muhammad Ihsan MUHAMMAD ILHAM Muhammad Ilham Muhammad Ilham Muhammad Nizar Arifullah Muhammad Noor Muhammad Rizky muhammad rizky, muhammad Muhammad Rudi Andi Muhammad Said Albana Muhammad Syauqi Fuqoha Muhammad Syauqi Fuqoha Muhammad Taufiq Badruzzuhad Muhammad, Kurniawan Muthia Aisyah Muthia Amelia Marchelizi Mutiara Humairo Mu’min, M. Silahul Nabilla Salsa Fahira Nafilaty, Najwa Laila Nafis Dwi Kartiko Nafis Dwi Kartiko Naila Mafazati Ulya Naila Rusyda Munif Nasrudin , Taufik Nathania Davita Naufal Fikri Hamdani Nauval Muhammad Navelya Hadi Nelli Siallagan Nency Febriani Simanjuntak Ngesthi, Priscilla Oliviane Ni Wayan Sintya Galuh Paramita Nia Azizah Razak Niansyah, Fitri Irka Wahyu Nidaurrifa, Ahamiah Niken Widyasari Permata Dewi Nilam Cahya Ningrum Ni’mah, Zakiyatun Noor Sekar Mentari Nopriyanto Hady Suhanda Novelyn Debora Sinaga Novi Damayanti Novian Restantiano Nugraha, Meilisa Tri Nugraha, Satria Yudha Nugroho, Adhi Septian Nuradmanta, Rizky Windrasta Nurcahya, Wirawan Firman Nurlaely Qodarina Nurlaely Qodarina Nurlatifah Asikin Nurul Hidayah Nurul Mahmudah, Nurul Nurwijayanti Oktasya, Khofipa P. Geno, Much. Rizal Pamungkas, Pria Aji Pamungkas, Unggul Dwi Paramita, Ni Wayan Sintya Galuh Pardomuan Sihombing, Pardomuan Pasha, Safira Paskah Deby Chabelita Hutabarat Paulina Permatasari Permadana, Ilham Permana, Made Dwi Cahaya Perwira, Hendrik Pinem, Jaren Jef Geovan Piserah, Maya Prakesa, Putu Ivan Putra Prakosa, Dani Kharismawan Prakoso, Rezka Bayu Pramuji Handar Jad Pramuji Handar Jadi Pramuji Handra Jadi Pramuji Handra Jadi Pramuji Handra Jadi Pramuji Handra Jadi Praptiningsih, Praptiningsih Prasetya Adi Prasetyaningrum, Oktavia Rizki Prasetyo, Dwanda Alde Prastya, Heru Pratama, Bintang Adi Pratama, Helmi Putra Pratama. MR, Safta Prayuda, Jun Rifky Pria Aji Pamungkas Pria Aji Pamungkas Pria Aji Pamungkas Priandaru Wahyu Hutomo Priawan, Ragil Pranata Prihatin, Bayu Triyo Prima Falaqia Windara Prisadi, Javier Reynold Priscilia, Giovani Priscilla Oliviane Ngesthi Pua Geno, Muchamad Rizal Puji Wibowo Purnama, Eko Bayu Dian Purwaka, Adhitya Jati Purwanto, Eko Agus Purwati, Yuliana Eka Puspamurti, Hayati Puspitasari, Adelia Puspitasari, Dhestiara Putera, Yoga Arya Putra Aryotama Putra Aryotama Putri Istika Ratu Siregar Putri Meiarta Lubis Putri Meiarta Lubis Putri Rieza Chaniago Putri, Dina Rachma Putri, Maritsa Agasta Putri, Nada Nabila Putri, Sarah Widyana Qadri, Resi Ariyasa Raainaa, Nural Achmad Rachmadhika, Hendra Arie Rachmalia, Ina Pramitha Radhitiya Wicaksana Radita, Ferensia Rafadilla, Vita Bakti Rafi Anan Dzulfikar Rahayu Asriyani Rahmadhanty, Dwi Riski Rahman Triadi Putra Rahman, Muhammad Abdul Izzatur Rahmat Hollyson Raja Pangestu Raja Pranatha Doloksaribu Raka Putra Rakasiwi, Devina Aurellia Ramadhan Try Adriansyah Ramadhan, Ammar Ramadhan, Muhamad Ilham Ramadhan, Muhammad Agra Rashidi Amin Ratih Listyawati Ratih Nur Wahyuni Ravi Choirul Anwar Raymondo Sitanggang Reaca Raksa Teruni Reinardus Prasetyo Apriyanto Reni Suhendi Rexipal, Dewangga Reyhan Dharma Wijaya Reynold Ari Renaldo Ticoalu Reza Ardian Putra Dewantara Reza Ramadhan Rezky Yosepha Tarigan Ria Dewi Ambarwati Ria Dewi Ambarwati Riandi Satria Soekarno Riandi Satria Sukarno Richard Emanuel Richard Emanuel Ricky Karunia Lubis Ricy Dwi Agustin Ridho Maulana Ridwan - Pajriyansyah Ridwan Nurfauzi Rifqi Arya Fadhillah Rifqi Hadi Wibowo Rira Helena Risanto Ardiansyah Riska Aditya Rahma Riska Septiana Estutik Riska Septiana Estutik Risky Ainur Hardianti Riyan Harbi Valdiansyah Rizal , Moch Rifqi Rizal Nur Arif Rizal Yuniar, Muhammad Rizal, Moch Rifqi Rizka Muliana Rizki Rachmatullah Catur Putra Rizki Sari Eka Putri Rizki, Afidah Nur Rizky Amalia Rizky Darmawan Rizky Tiaro Sulistyo Rizky Yolando Rohmah , Devi Pujiati Rohmat Kunto Wijoyo Rohmat Suryanto Rozano Fikri Andana Sabono, Bella Gita Safitri, Devinta Maheswari Safta Pratama MR Salman, Irham Samses Mondayri Samtri Dortua Gultom Sandi Sandi Sandra, Silvia Santi Amalya Amini Santoso, Agnes Novita Mega Putri Saputra, Muhammad Ferdian Saputra, Robby Saputro, Suryo Kencono Adi Saragi, Daniel Edgar Hirasma Sari , Intan Permata Sari, Loveia Ardian Permata Sari, Melinda Purnama Kurnia Sasongko, Rossa Kurnia Satya Budi Tama Saud, Yehezkiel Victor Sa’diyyah, Dewi Khalimatus Selly Florentina Yuliana Septian Ventiarso Sessa Tiara Maretaniandini Setiawan, Tommy Avif Setyo Baskoro Wicaksono Sheila Sheila Shidqi, Farhan Sholehudin Adi Nugroho Siagian, Maria Florensia Sigit Lutvian Sihombing, Juslen Justinus Sihombing, Meisy Naksari Silkapianis , Asya Annisa Silmiana Nisa Fadila Sismanyudi, Deddy Sitorus, Laurenza Sofiana Dewi Sofiana Dewi Sondy Akbar Ardiansyah Sondy Akbar Ardiansyah Sonny, Sonny Sony Indra Baskoro SRI RAHAYU Sri Yani Kusumastuti Stefanie Martchellia Suteja Subardianta, Ari Untung Suci, Saraswati Nirmala Suciati, Puji Andrika Suhanda, Nopriyanto Hady Suhendra, Maman Suhita Santi Medina Sujarwati, Rianita Sukarno, Riandi Satria Sulistyo, Rizky Tiaro Suparna Wijaya Supriyadi, Agung Surahman, Andy Surahman Sururi Sururi, Sururi Surya, Bisma Akbar Anggara Suryo Kencono Adi Saputro Sutjipto, Vanessa Fonda Syafrudin Bachtiar Ramadhani Tambunan, Frederik Halomoan Tamimi, Abdul Hakim At Tan, Reynaldo Tania Alvianita Pramudya Taufik Tri Widodo Taufiq Mahendra Teofani Tesa Krisabel Teza Deasvery Falbo Teza Deasvery Falbo Tiara Aninditha Tifah Tifah Tifah, Tifah Timothy Tjandra Titi Sari Indriani Tjahjo Winarto Tjahjo Winarto Tjandra, Timothy Tommy Avif Setiawan Tommy Aviv Setiawan Trescova, Cecilia Elsya Tyara Laritza Gistiani Tyara Laritza Gistiani Ulfa Gita Rusmala Unggul Dwi Pamungkas Ustadza, Auliya Indriyan Valensa, Musyaffa Falma Vanda Kusuma Wijaksono Vanessa Fonda Sutjipto Vania Vashtiany Sofyan Varga, Fatimah Ventiarso, Septian Vina Vina Vinola Herawaty Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Walzer, Michael Wardana, Muhammad Fadhil Kusuma Welly Chandra Welvin I Guna Wibowo, Jevennie Widiastuti, Budiasih Widyana, Sarah Widyaningrum, Meicha Rizka Wijoyo, Rohmat Kunto Winanda Setyaning Kridantika Winanda Setyaning Kridantika Winarto, Tjahjo Winda Prajaningtyas Wing Hartopo Wing Hartopo Wishmy Meinawa Ikhsan Wishmy Meinawa Ikhsan Wukir Wijatmoko Legowo Yasmin Putri Maharani Yogy Wira Utama Yola Sri Ratna Alfiyani Yudha Rahmat Ageng Yulina Wilujeng Nugrahani Yunaniah, Luk Luatun Yuni Rahmawati Yuniar, Muhamad Rizal Yunidar Yusri Ariawan Yusrifalda, Amalia Yusuf Dwi Arwianto Yusuf Yusuf Zainuddin, Fardan Ma’ruf Zakiyuddin Zakiyuddin Zakiyuddin, Zakiyuddin zakiyuddin, Zakiyuddin Zalfa Aura Tsabita Zaman, Alfian Nur Zanuar Arifin Zharunisa Zharunisa Zico Karya Saputra Domas