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All Journal Jurnal Ilmiah Research and Development Student JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Fifi Aprilia Yulianti
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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PASAR MODAL SYARIAH Syifa Destya Salsabila; Burhanudin; Putri Amanda Ardita; Fifi Aprilia Yulianti; 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.v2i1.570

Abstract

This research aims to find out about the sharia capital market. This research method uses a literature study approach sourced from books according to the topic and focuses on research. The results of the literature review in this research conclude that the Islamic capital market is a capital market whose entire activity mechanism, especially regarding issuers, the types of securities traded and the trading mechanism is in accordance with sharia principles. The capital market or stock exchange has been around since the Dutch colonial era and to be precise in 1912 in Batavia. The capital market plays a role in carrying out two functions simultaneously, namely an economic function and a financial function. Legal entities in carrying out sharia capital market activities are regulated by Bapepam-Lk.
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.
Co-Authors Burhanudin Gunawan Aji Melvina Anggika Tama Muhammad Taufiq Abadi Putri Amanda Ardita Ria Anisatus Solihah Riska Dwi Amalia Syifa Destya Salsabila Zimq Marquiza