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All Journal Al-Kharaj: Journal of Islamic Economic and Business Kapital Deli Sumatera
Soemaryono
Universitas Wijaya Kusuma Surabaya
Economics, Econometrics & Finance

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AUDITOR SWITCHING PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI Soemaryono; Ismangil
Kapital Deli Sumatera Vol 2 No 1 (2023): Artikel Riset Volume 2 Number 1 Juli 2023
Publisher : LPPM Universitas Deli Sumatera

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Abstract

Auditor switching perpindahan Kantor Akuntan Publik oleh perusahaan klien. Tujuan penelitian untuk menguji pengaruhvariabel ukuran KAP, audit delay, kepemilikan publik, dan financial distress terhadap variabel auditor switching pada perusahaan manufaktur sektor industri barang konsumsi. Sampel penelitian 37 perusahaan. Hasil Penelitian menunjukan bahwa variabel ukuran kantor akuntan publik berpengaruh secara signifikan terhadap variabel auditor switching sedangakan variabel audit delay, variabel kepemilikan dan variabel financial distress tidak berpengaruh secara signifikan terhadap variabel auditor switching.
Accounting Analysis of Sharia Based Financing in the Selin Karya Murni MSME (Descriptive Qualitative Study) Soemaryono; Rudi Pratono
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8583

Abstract

This research aims to understand the meaning of accounting for installment sales financing under the sharia system in micro, small, and medium enterprises (MSMEs) at Selin Karya Murni. Using a qualitative approach with an ethnomethodological framework, through analysis of indexicality, reflexivity, and shared understanding. This research collects data through interviews, observations, and company documents, then compares it with the Al-Qur'an and Hadith to assess its conformity with sharia principles. The research results show that the implementation of sharia financing at Selin Karya Murni emphasizes contract transparency, no interest, and fairness for both parties, thereby providing convenience for consumers without late fees and aligning with Islamic economic values. This research enriches the discourse on sharia accounting practices at the MSME level, provides practical guidance for business actors who wish to implement sharia-based financing, and theoretically develops Islamic accounting by connecting ethnomethodological findings with Islamic law. The limitation of the research lies in its focus on a single case study of MSMEs, which limits generalizability. It is recommended that further research involve more MSMEs to make the results more representative.
Co-Authors Ismangil Rudi Pratono