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All Journal Jurnal Ilmiah Research and Development Student JURNAL ILMIAH PENELITIAN MAHASISWA
Hermina Pristilia
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology

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Implementasi Prinsip Syariah Dalam Praktik Leasing Syariah Aulia Maudy; Qonita Febriyani; Hermina Pristilia; Lilis Nurrohmah; Ria Anisatus Solihah; Muhammad Taufiq Abadi
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 2 No. 1 (2024): Februari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v2i1.565

Abstract

This article aims to explore whether the application of Islamic principles has been properly implemented in Islamic leasing institutions. The sharia label on Islamic financial institutions implies several consequences in the system and operational concepts that must comply with sharia principles. This type of research uses a literature study with descriptive research methods. Sharia does not lie in the term musyarakah or mudharabah alone which in practice sometimes contradicts the value of Islam itself. In its application, there are many leasing companies that apply the principles of Islamic law, but some leasing companies labelled as sharia are not in accordance with the principles of Islamic law because they are still very profit-oriented
Akuntansi Internasional (Standar Akuntansi Global dan Perusahaan Multinasional) Hermina Pristilia; Lilis Nurrohmah; Putri Indah Lestari; Gunawan Aji
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v2i3.182

Abstract

Penelitian ini bertujuan untuk menjelaskan bagaimana sejarah akuntansi internasional, standar akuntansi global, dan evolusi perusahaan multinasional. Dalam penelitian ini dijelaskan mengenai sejarah akuntansi internasional yang dimulai dengan pertumbuhan perdagangan internasional di Italia utara pada akhir abad pertengahan dan pemikiran Lucas Pacioli, seorang yang pertama kali mempublikasikan prinsip dasar double accounting system, hingga para filsuf ekonomi Belanda menyempurnakan metode penghitungan pendapatan rutin, dan pemerintah Prancis memperkenalkan keseluruhan sistem perencanaan dan tanggung jawab nasional. IFRS yang diciptakan oleh IASB sebagai standar akuntansi global. Evolusi perusahaan multinasional berkembang dengan melakukan transaksi dengan di luar negeri yang melibatkan mata uang asing, kemudian dengan dengan melakukan investasi asing secara langsung, dan menimbulkan kewajiban perpajakan.
Co-Authors Aulia Maudy Gunawan Aji Lilis Nurrohmah Muhammad Taufiq Abadi Putri Indah Lestari Qonita Febriyani Ria Anisatus Solihah