Prosedur Penghimpunan Dana Tabungan Shar-e Dan Penyajian Laporan Keuangan Pada Bank Muamalat Cabang Manado
Journal Title: Jurnal Accountability - Year 2014, Vol 3, Issue 2
Abstract
This study is a continuation of the study authors in 2008 that have not been issued with a variable and the same research object and aimed to evaluate the extent to which procedures Savings Fund Raising Shar-E run in the operational activities of savings products Shar-E so that later on when the financial statements of banks Muamalat published in accordance with the rules laid down in Requirements financial accounting standards (SFAS) No. 59 of accounting Islamic banking is executed. The method used by the writer is descriptive research method with the primary data source (directly observed activities of employees of the accounting) and some secondary data (in the form of financial statements) whose purpose is to describe the state of the operational procedures of Muamalat bank branches serving customers Manado in savings products Shar -E and customer data entry system to the software to generate financial data in accordance with IAS 59, resulting in the presentation of the financial statements at the end of the closing presentation of the financial report that can be justified and the information presented is clear and fair information. While the techniques used were observation and interviews. The research result shows that the system of Accounting at Bank Muamalat branch Manado related savings fund raising procedures Shar-E has followed the procedures established and consistently until now. This suggests that the Bank Muamalat Manado Branch has implemented rules contained in IAS (SFAS) No. 59 on Accounting for Islamic Banking theoretically.
Authors and Affiliations
Nur Fitry Latief
Keywords
Related Articles
- EP ID EP367332
- DOI 10.32400/ja.6420.3.2.2014.16-27
- Views 48
- Downloads 0
ANALISIS PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN DALAM PENGELOLAAN KEUANGAN DAERAH PEMERINTAH KOTA MANADO
Local autonomy gives authority to local governments to implement their own financial management, which led to public accountability through the presentation of financial statements to the public. The obligation of govern...
Analisis Efektivitas dan Kontribusi Pajak Kendaraan Bermotor terhadap Penerimaan Pendapatan Asli Daerah di Provinsi Maluku Utara
Taxation reforms carried out by the central government, in order to implement regional autonomy, namely the sharing of resources in the form of central tax revenues and local taxes. Motor vehicle tax is one type of tax p...
Pengaruh Sanksi, Motivasi dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus KPP Pratama Manado)
This study aim to determine the effect of sanctions, motivation and level of education on tax compliance. Population in this study is the taxpayer listed in KPP Pratama Manado. Samples used were 100 taxpayer who are dete...
Analisis Pengaruh Rasio Keuangan terhadap Harga Saham pada Bank di Bursa Efek Indonesia
The purpose of this study to know the effect of financial ratio analysis, namely CR, ROA, DER, and TATO to the stock price on the bank. In this case the researchers used the data in the form of financial statements of th...
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) BERBASIS KINERJA PADA PEMERINTAH KOTA BITUNG PROVINSI SULAWESI UTARA
Public demands to create good governance such as accountability for local financial management drives government to increase their effort in achieve successful implementation of performance based budgeting by clearly ens...