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MANAJEMEN STRATEGI PERKEMBANGAN DANA PENSIUN SYARIAH DI INDONESIA Isepputri; Nurul Karimah; Riska Dwi Amalia; Annisa Shofiana; 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.v2i1.567

Abstract

Islamic pension funds are Islamic financial institutions that have characteristics to be used in order to maintain the continuity of one's income when one is no longer productively working. The purpose of this research is to find out how the role of Islamic pension funds in improving Islamic finance. This type of research is qualitative research by describing data in the form of words, schemes, images and series of sentences. The research method used is library research, which is a method of collecting data by understanding and studying theories from various literatures related to the research. Data collection uses the method of finding sources and constructing them from various sources, such as books, journals, research, law books, fiqh siyasah books, maqasid sharia books, Islamic law encyclopedias, Islamic law journals, language dictionaries and legal dictionaries, and other literature sources. The result of this research is that the increase in the number of participants in sharia pension funds occurs because Indonesian people are interested in using sharia financial products. The existence of an institution that stands in helping people like DPLK Muamalat in preparing their retirement from an early age is very easy for the people of Indonesia.
ANALISIS PERAN TEORI AKUNTANSI TERHADAP PELAPORAN KEUANGAN DI ERA DIGITAL PADA PT PANCA ANUGERAH WISESA Tbk Melvina Anggika Tama; Riska Dwi Amalia; Zimq Marquiza; Fifi Aprilia Yulianti; Gunawan Aji
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.157

Abstract

Theory is a set of hypothetical, conceptual, and pragmatic principles that are interrelated with each other, and form the frame of reference of a field of knowledge. With each other, and form the frame of reference of a field of science. Accounting theory is defined as a logical thought in the form of a set of principles that is a frame of reference for evaluating accounting practices and guidelines for developing accounting practices. Frame of reference for evaluating accounting practices and guidelines for developing new practices and procedures. In the beginning accounting consisted only of very simple bookkeeping. It was only used to record economic transactions that occurred in the society at the time that time. In addition to the development of the times and human needs in all transactions, it is necessary to have basic rules that are clear and can adapt to the development of technological progress. For this reason, accounting theory is needed to answer all kinds of hypotheses about phenomena that occur in society. In society. Thinkers and researchers in the field of accounting continue to work using various methods and approaches to apply accounting theory that can be accepted by all accounting users in the world Keywords: Accounting Theory, The Role of Accounting Theory.