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All Journal JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA Jurnal Ilmiah Manajemen dan Akuntansi
Sri Muliani
Universitas Negeri Medan
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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DAMPAK KESALAHAN BERBAHASA INDONESIA DALAM LAPORAN AKUNTANSI TERHADAP PEMAHAMAN PENGGUNA LAPORAN KEUANGAN Fania Afrillia; Hafiz Hasibuan; Laura Jessica Napitupulu; Sri Muliani; Susi Bayu Br Batunanggar; Ayu Nadira Wulandari
JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA Vol. 3 No. 1 (2025): Januari : Jurnal Ilmiah Pendidikan Kebudayaan dan Agama
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jipa.v3i1.988

Abstract

This research aims to analyze the impact of Indonesian language errors in accounting reports on users' understanding of financial reports. Language errors, both in terms of grammar and use of terms, can affect the quality of understanding of the information conveyed in accounting reports. The sample for this research consisted of 50 students majoring in accounting at Medan State University (UNIMED). The method used is a qualitative approach with data collection techniques through questionnaires, where respondents are asked to provide responses to a number of statements related to the influence of language errors in accounting reports. This data collection focuses on aspects of errors in the use of accounting terms, grammar, clarity of sentences, and the influence of writing errors on the trustworthiness of information. Based on a survey involving 50 accounting students, the results showed that language errors, such as the use of inappropriate terms and ambiguous sentences, greatly impacted their understanding of the financial information presented. The majority of respondents (86.3%) agreed that they often encounter language errors in accounting reports and are a disturbing factor in the process of understanding financial data.
TRANSPARANSI DAN PENGUNGKAPAN LAPORAN KEUANGAN BANK SYARIAH: KAJIAN LITERATUR SISTEMATIS Muffida Hani Pohan; Sri Muliani; Siti Adzkiah Khairunnisa; Akmal Huda Nasution; Sakina Balqis; Chairunnisa Zakina Adibra
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/1tpmbm57

Abstract

Transparency and disclosure of financial reports are key pillars in maintaining accountability and public trust in Islamic banking institutions. This study aims to systematically review the literature related to the practices of transparency and disclosure of Islamic bank financial reports, identify factors that influence disclosure quality, and map research gaps that still need to be explored. The method used is a Systematic Literature Review (SLR) with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) approach, through a search of Scopus, Web of Science, and Google Scholar databases in the 2010–2024 period. A total of 35 articles that meet the inclusion criteria are analyzed in depth. The results of the study indicate that the level of Islamic bank disclosure is influenced by internal factors such as bank size, profitability, ownership structure, and the existence of a Sharia Supervisory Board (DPS), as well as external factors such as financial authority regulations, stakeholder pressure, and the level of development of a country's capital market. Furthermore, it was found that Sharia-based disclosure standards—as issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)—have not been consistently applied across jurisdictions. This study provides a theoretical contribution to enriching understanding of the accountability of Islamic financial institutions, while also providing practical implications for regulators, bank management, and investors in improving the quality of Sharia-compliant financial reporting.
Co-Authors Akmal Huda Nasution, Akmal Huda Ayu Nadira Nadira Wulandari Chairunnisa Zakina Adibra Fania Afrillia Hafiz Hasibuan Laura Jessica Napitupulu Muffida Hani Pohan Sakina Balqis Siti Adzkiah Khairunnisa Susi Bayu Br Batunanggar