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Penerapan PSAK No. 102 Atas Transaksi Murabahah: Studi Kasus BMT Ahmad Jarot; Desi Ratna Sari; Hanifatun Nisa; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.872

Abstract

This study aims to determine the accounting treatment of murabahah (recognition, measurement, presentation and disclosure) in accordance with PSAK no. 102. BMT in 13 population was studied. The descriptive analysis with qualitative and quantitative approaches wasused to deploythe questionnaires to respondents. The study showed that the accounting treatment of murabahah in BMT is not all adopted PSAK no. 102 properly. The average value of the percentage only reached 68.4%. There are weaknesses in the educational background of the respondents were limited to the knowledge of transaction records BMT.
Pengaruh Faktor Lingkungan Pada Penentuan Materi Kesalahan Dalam Audit Laporan Ahmad Jarot; Cris Kuntadi
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2024): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i2.1247

Abstract

The purpose in this study was to determine the effect of environmental factors on the determination of error material in the audit of financial statements. Ind facto environment is accountability, independent auditors, experience, auditory performance and auditory professionalism in determining the quality of the audit. The approach used is Quantitative by using multiple linear regression analysis. The results showed that Value from R Square in the study was 0.616 (61.6%) meaning that there were still 38.4% of factors (variable) that could affect the quality of the audit. For this reason, researchers can further add to the use of other variables other than the four variables that have been used in this study, such as leadership styles, auditor competence competencies, and time pressure budget.