MANAJEMEN LABA DALAM TINJAUAN AKUNTANSI SYARIAH

FRANSISKA, FEBRI and Inten, Meutia and Yuniartie, Emylia (2014) MANAJEMEN LABA DALAM TINJAUAN AKUNTANSI SYARIAH. Undergraduate thesis, Sriwijaya University.

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Abstract

Accounting is one of the muamalah aspects of the Islamic legal system, so the rules of fiqh are used to identify economic transactions also use muamalah fiqh rules. Muamalah fiqh rules is "al ashlu fil mua'malati al ibahah Hatta yadullu ad dhalilu 'ala tahrimiha," (legal origin in muamalah affairs is allowed, unless there is proof that forbid). One form of human development muamalah is accounting practices relating to earnings, named earnings management. Scott defines earnings management as accounting policy choices by managers to achieve specific goals. The selection of the accounting policies that may be policies that can increase profits (income increasing) or lower income (income decreasing). Earnings management practices is reaped controversy when associated with moral/ethical, whether managers perform earnings management actions will not mislead users of financial statements. Moreover, profit is an important component which monitored users of financial statements. In terms of legality, no one violated because the accounting method does not violate the applicable accounting standards, in addition the managers ’ authority to choose accounting methods that will be used This study aims to discuss the earnings management viewed from a sharia accounting perspective with the aim of exposing sharia accounting view on earnings management. Research design using qualitative descriptive methods, data collection techniques to the study of literature and interviews.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fiqh muamalah, sharia accounting, earnings management
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	04 Feb 2021 04:34
Last Modified:	04 Feb 2021 04:34
URI:	http://repository.unsri.ac.id/id/eprint/42039

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