Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) - Syariah

Poppy Indriani, Faculty of Economic Binadarma University (2022) Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) - Syariah. Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) - Syariah.

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Abstract

This research intended to provide an understanding of the Islamic financial accounting standards. The purpose of this basic framework is used as a reference for the formulation of Islamic financial accounting standards in performing the tasks, the preparation of financial statements, as a reference in the auditor give an opinion and the users of financial statements. Islamic principles are the rules of Islamic law based on an agreement between the bank and another party to deposit funds or financing activities, or other activity that is expressed in accordance with sharia. In exercising the principles of sharia, Islamic banks also need to uphold the values of fairness, trust, partnership, transparency and mutual benefit for both the bank and the customer who is a pillar in muamalah activity. Therefore, the product should be provided to banking services can provide added value in improving employment opportunities and economic well-being of society which is based on Islamic values. In Indonesia, the main application of the principles stipulated in Bank Indonesia regulations and the Statement of Financial Accounting Standards (SFAS) No. 59 on Accounting for Islamic Banking (Amendment 2003).

Item Type:	Article
Subjects:	U Military Science > U Military Science (General)
Divisions:	Faculty of Engineering, Science and Mathematics > School of Mathematics
Depositing User:	Mr Edi Surya Negara
Date Deposited:	17 Jun 2022 01:38
Last Modified:	17 Jun 2022 01:38
URI:	http://eprints.binadarma.ac.id/id/eprint/11934

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