ELABORASI PENYUSUNAN LAPORAN KEUANGAN KONSOLIDASI KE DALAM NILAI SYARIAH ISLAM

Bambang Waluyo (Politeknik Negeri Jakarta.)
Ali Masjono (Politeknik Negeri Jakarta.)

Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics)
Vol 4, No 2: July 2012

This study aimed to obtain a design of the process of preparing the consolidated financial statements associated with syariah values in Islam, especially the value of fairness and honesty. The consolidated financial statements are designed to present the results of operations and financial position of the company and its subsidiaries. In the process, it will be clearly seen an effort to avoid injustice and dishonesty, because things are "suspected" as potentially able to "cheat" its readers in a way the elimination of the efect through adjusting entries and elimination. So that these process will be in accordance with the Quran and the HadithDOI: 10.15408/aiq.v4i2.2574