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All Journal Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Iva Lisrohkhati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan Kaidah Fiqh Manajemen Laba Pada Lembaga Keuangan Syariah Dalam Perspektif Islam Iva Lisrohkhati; Erfi Dwi Mutahharo Tunnisak; Alfina Ratna Wardani; Agus Eko Sujianto
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i2.1063

Abstract

The purpose of this study is to determine the application of fiqh related to earnings management in Islamic financial institutions. The method used in this research is a qualitative method. The presence of fiqh rules is needed to solve problems in a broad scope, even in Islamic financial institutions, especially in earnings management. Either in its application or regarding rules that are restrictive in lawful or not prohibited implementation. Usually in Islamic financial institutions, mudharabah and musyarakah are contracts that are commonly used for transactions in Islamic banks. The application of fiqh principles in earnings management is proven to be significantly applied, through its application which must comply with Islamic ethical provisions and be based on the Islamic spirit. In the practice of earnings management, all parties must behave according to sharia provisions or according to sharia principles.
Co-Authors Agus Eko Sujianto Alfina Ratna Wardani Erfi Dwi Mutahharo Tunnisak