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MANAJEMEN LABA DALAM TINJAUAN AKUNTANSI SYARIAH

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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

Availability
Inventory Code Barcode Call Number Location Status
1407001885T42039T420392014Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T420392014
Publisher
Palembang : Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvi, 67 hlm.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
658.155 07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Manajemen Akuntansi
Specific Detail Info
-
Statement of Responsibility
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