scholarly journals STUDI AL-QURAN DAN HADITS TENTANG EKSISTENSI DAN KONSTRUKSI AKUNTANSI SYARIAH

2020 ◽  
Vol 14 (2) ◽  
pp. 209-226
Author(s):  
Muhammad Syarif Hidayatullah
Keyword(s):  
Basic Concept ◽  
Financial Statements ◽  
Human Relations ◽  
The Relationship ◽  
Islamic Values

The basic concept of accounting is recording and in development is divided into various financial recording systems in different categories. Islam with comprehensive Shari'a not only regulates vertical problems, namely the relationship between humans and God in matters of ubudiyah, but also regulates the horizontal problems of human relations with humans in matters of muamalah and that is where there is accounting activity, the presence of the term sharia accounting shows the existence of Islamic values absorbed in the activity. In principle, the existence of Islamic accounting is contained in the QS. Al-Baqarah / 2: 282. Allah swt. has recommended recording for non-cash transactions, it is not without reason, because it certainly contains benefits in it. The construction of sharia accounting based on verses of the a-Quran and hadith is not only value-free activities, but sharia accounting is a combination of accounting (writing) and accountant (writer) activities with an accountant required to be professional and to have an honest personality and to work patiently and conscientiously apart pay attention to sharia standards in financial statements.

scholarly journals AKTUALISASI KONSEP EKONOMI ADIL MENURUT AL-QUR’AN

2020 ◽  
Vol 2 (1) ◽  
pp. 154
Author(s):  
Sohrah Sohrah
Keyword(s):  
Global Economy ◽  
Conflicts Of Interest ◽  
Rapid Development ◽  
Way Of Life ◽  
Human Relations ◽  
Human Welfare ◽  
Economic Problems ◽  
The Times ◽  
The Relationship ◽  
Islamic Values

AbstractThe conversation about the economy is actual and interesting to be studied all the time. This problem is actual and interesting because in line with the times, humans have never escaped economic problems with various problems. At present, the rapid development of the global economy requires a strong foundation so as not to experience conflicts of interest. Islamic economics is present in essence is a metamorphosis of Islamic values in the economy and is intended to dismiss the notion that Islam is a religion that only regulates the problem of ubudiyah or vertical communication between humans (creatures) and God. In other words, the emergence of Islamic economics is a form of sociological articulation and practical concepts of Islamic values that have been seen as doctrinaire and normative. Thus, Islam is a practical dien (way of life) and its teachings aren’t only rules of life that concern aspects of worship and muamalah at the same time, regulating human relations with their rabb (hablum minallah) and the relationship between humans (hablum minannas). Islamic economics can be defined as a branch of knowledge that helps realize human welfare through the allocation and distribution of natural and human resources based on justice that must be actualized.Keywords: Al-Qur'an, Actualization, Economy, Fair.AbstrakPerbincangan seputar ekonomi merupakan hal yang aktual dan menarik dikaji setiap saat. Masalah ini aktual dan menarik karena sejalan dengan perkembangan zaman, manusia tidak pernah luput dengan persoalan ekonomi dengan berbagai problematikanya. Saat ini, perkembangan ekonomi global yang semakin pesat memerlukan landasan kuat agar tidak mengalami benturan-benturan kepentingan. Ekonomi Islam hadir pada hakikatnya adalah metamorfosa nilai-nilai Islam dalam ekonomi dan dimaksudkan untuk menepis anggapan bahwa Islam adalah agama yang hanya mengatur persoalan ubudiyah atau komunikasi vertikal antara manusia (makhluk) dengan Allah. Dengan kata lain, kemunculan ekonomi Islam merupakan satu bentuk artikulasi sosiologis dan konsep praktis dari nilai-nilai Islam yang selama ini dipandang doktriner dan normatif. Dengan demikian, Islam adalah suatu dien (way of life) yang praktis dan ajarannya tidak hanya merupakan aturan hidup yang menyangkut aspek ibadah dan muamalah sekaligus, mengatur hubungan manusia dengan rabb-nya (hablum minallah) dan hubungan antara manusia dengan manusia (hablum minannas). Ilmu ekonomi Islam dapat didefinisikan sebagai suatu cabang pengetahuan yang membantu merealisasikan kesejahteraan manusia melalui alokasi dan distribusi sumber-sumber daya alam dan manusia yang berlandaskan keadilan yang mesti diaktualisasikan.Kata Kunci : Adil, Aktualisasi, Al-Qur’an, Ekonomi.  

GAGASAN PEMIKIRAN DAN GERAKAN DAKWAH M. NATSIR DI INDONESIA

1970 ◽  
Vol 4 (2) ◽  
pp. 284-295
Author(s):  
Muridan Muridan
Keyword(s):  
Boarding School ◽  
Religious Discourse ◽  
The State ◽  
Islamic State ◽  
The Relationship ◽  
Islamic Values

M. Natsir was one of the most prominent figures in religious discourse and movement in Indonesia. He was ada’wa reformer as well as a politician and a statesman.His most well known ideas were about the relationship between Islamand state, Islam and Pancasila, and his idea on da’wa. He stated that a country would be Islamic because of neither itsformal name as an Islamic state nor its Islamic state principles. The principles of the state could be generally formulated aslong as they referred to the Islamic values. Natsir also stated that the essence of Pancasila didn’t contradict with Islam; evensome parts of it went after the goals of Islam. However, it didn’t mean that Pancasila was identical with Islam. In relation toda’wa, he stated that it should be the responsibility of all Muslims, not only the responsibility of kiai or ulama. To make a da’wamovement successful, he suggested that it needed three integrated components; masjid, Islamic boarding school, andcampus.

Gagasan Pemikiran dan Gerakan Dakwah M. Natsir di Indonesia

1970 ◽  
Vol 3 (1) ◽  
pp. 63-74
Author(s):  
Muridan Muridan
Keyword(s):  
Boarding School ◽  
Religious Discourse ◽  
The State ◽  
Islamic State ◽  
The Relationship ◽  
Islamic Values

M. Natsir was one of the most prominent figures in religious discourse and movement in Indonesia. He was ada’wa reformer as well as a politician and a statesman. His most well known ideas were about the relationship between Islamand state, Islam and Pancasila, and his idea on da’wa. He stated that a country would be Islamic because of neither itsformal name as an Islamic state nor its Islamic state principles. The principles of the state could be generally formulated aslong as they referred to the Islamic values. Natsir also stated that the essence of Pancasila didn’t contradict with Islam; evensome parts of it went after the goals of Islam. However, it didn’t mean that Pancasila was identical with Islam. In relation toda’wa, he stated that it should be the responsibility of all Muslims, not only the responsibility of kyai or ulama. To make ada’wamovement successful, he suggested that it needed three integrated components; masjid, Islamic boarding school, andcampus.

FINANCIAL CRISES AND THE PUBLICATION OF THE FINANCIAL STATEMENTS OF BANKS IN SPAIN, 1844–1868

2004 ◽  
Vol 31 (2) ◽  
pp. 1-26 ◽  
Author(s):  
Mercedes Bernal Lloréns
Keyword(s):  
19Th Century ◽  
Financial Reporting ◽  
Economic Performance ◽  
Financial Crises ◽  
Limited Liability ◽  
Financial Statements ◽  
Early Response ◽  
Banking Regulations ◽  
The Stability ◽  
The Relationship

Financial crises have had a decisive influence on banking regulations in Spain. During the mid-19th century the publication of the financial statements of banks was considered key to the stability of the financial system. All new joint stock banking companies were to publish their statements in the Madrid Gazette in return for the privilege of limited liability. Similar obligations were placed on issuing banks. The copious publication of financial statements coincided with a period of financial prosperity. However, the crises that followed from 1864 to 1868 led to a reduction in the official publication of statements. This paper is concerned with an early response to crises in financial reporting. The study focuses on the relationship between the publication of accounting statements by banks and the GDP in Spain during the mid-19th century. The results suggest that the frequency of publication of financial statements may be an indicator of economic performance.

Corporate Social Responsibility and Financial Reporting Quality:Evidence from Restatements

2020 ◽  
Author(s):  
Yi-Hung Lin ◽  
Hua-Wei (Solomon) Huang ◽  
Mark E. Riley ◽  
Chih-Chen Lee
Keyword(s):  
Financial Reporting ◽  
Negative Relationship ◽  
Reporting Quality ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reporting Quality ◽  
Csr Reporting ◽  
Corporate Social ◽  
Reporting Environment ◽  
The Relationship

We find a negative relationship between aggregate CSR scores and the probability that firms restated financial statements over the period 1991-2012. We then break that period into three sub-periods in order to determine whether the relationship holds for all three sub-periods. During the sub-periods of 1991-2001 and 2002-2005, the negative CSR score - restatement probability relationship holds. The negative relationship disappears in the 2006-2012 sub-period. Additional analyses indicate CSR scores are significantly higher in the 2006-2012 sub-period, suggesting the disappearance of the relationship between aggregate CSR scores and financial statement quality may relate to changes in CSR assessments and the CSR reporting environment. Our findings update the literature linking CSR scores and financial reporting quality and identify the need for further research as to the reasons the link between these constructs disappeared.

Determinants of Financial Disclosure

Auditor ◽  
2021 ◽  
Vol 7 (11) ◽  
pp. 38-42
Author(s):  
N. Mislavskaya
Keyword(s):  
Financial Reporting ◽  
Social Democracy ◽  
Professional Community ◽  
Financial Statements ◽  
Financial Disclosure ◽  
Accounting Practice ◽  
Western European ◽  
The Relationship

The article examines the issues of the dependence of the composition of the accounting (financial) reporting forms, prepared based on the results of the accounting process, on the theoretical views prevailing in scientific circles and in society as a whole. The author analyzes the main provisions of Western liberalism, conservatism, Western European social democracy and draws corresponding parallels, reveals the relationship with those elements that make up financial statements. According to the results of the study, the author claims that the domestic professional community is on the verge of another wave of reforming accounting knowledge and accounting practice.

The relationship between narcissism, managerial overconfidence and comparability of financial statements of listed companies

2021 ◽  
Vol 19 (5) ◽  
pp. 681-700
Author(s):  
Mohammad Almaleki ◽  
Mahdi Salehi ◽  
Mahdi Moradi
Keyword(s):  
Stock Exchange ◽  
Chief Executive ◽  
Financial Statements ◽  
Business Environment ◽  
Multiple Regression Model ◽  
Content Type ◽  
Institutional Settings ◽  
Managerial Overconfidence ◽  
The Impact ◽  
The Relationship

Purpose This study aims to investigate the impact of managerial narcissism and overconfidence on financial statements’ comparability. In other words, this paper seeks to answer the question of whether the personality characteristics of managers may affect the level of financial statements’ quality of commercial entities or not. Design/methodology/approach The research hypotheses are tested using a sample of 896 observations taken from the Tehran Stock Exchange and 245 observations from the Iraqi Stock Exchange during 2012 and 2018 using the multiple regression model based on the combined data technique. Findings The findings show that managerial narcissism is positively and significantly associated with Iran’s financial statement comparability. In contrast, Iraqi data articulate a negative association between these two variables. This paper finds that Chief Executive Officer overconfidence and financial statements’ comparability are negatively related in both countries. Following the market variation, the different findings suggest that institutional settings such as the general managerial style, adopting international accounting standards (now IFRS) leading to the extent of auditing market globally in Iraq and suffering from international sanctions in Iran, the governing business environment may play an allocative role in preparing financial statements. Originality/value The present research is the first research conducted in two emerging markets (Iran and Iraq) examining the relationship between managers’ narcissism and overconfidence and financial statements’ comparability. Therefore, the present research in this area can significantly contribute to the development of science and knowledge.

The Relationship between Fair Value Accounting and Presence of Manipulation in Financial Statements

2014 ◽  
Vol 4 (1) ◽  
pp. 221
Author(s):  
Laith Abdullah Alaryan ◽  
Ayman Ahmad Abu Haija ◽  
Ali Mahmoud Alrabei
Keyword(s):  
Business Ethics ◽  
Financial Statements ◽  
Fair Value ◽  
Policy Implications ◽  
Annual Reports ◽  
Fair Value Accounting ◽  
Before And After ◽  
The Face ◽  
The Relationship ◽  
Number Of Firms

The application of fair value has started early in Jordan, which was a bone of contention among supporters and opponents. This study came to provide empirical evidence on the relationship between fair value and financial manipulation. The study extracted data from 45 companies’ annual reports during a ten-year period (1997- 2006) five years before and after the application of fair value to examine the relationship among the application of fair value accounting and the presence of manipulation in financial statements. The result indicates that the number of firms that manipulated information in the financial statements had increased after applying fair value accounting. The results have policy implications, one of which is that the Jordanian government should either enact new regulations or modify the current regulations in the face of an increasing number of manipulations by firms after the application of fair value accounting. These regulations are needed to increase both the managements’ and accountants’ responsibility towards the firms and to enhance the business ethics of the organization.

scholarly journals An Examination of the Effects of Change in Committee Chair on Audit Quality

2017 ◽  
Vol 6 (4) ◽  
pp. 52
Author(s):  
Izhar Haq ◽  
Teresa Lang ◽  
Hongkang Xu
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Financial Statements ◽  
Discretionary Accruals ◽  
Committee Chair ◽  
The Absolute ◽  
Predicted Values ◽  
The Relationship ◽  
A Company

This study uses GMI Ratings directorship data from 2008 to 2013 along with the associated financial data to examine the relationship between audit committee chair change with the absolute discretionary accruals in the financial statements of the reporting companies.  Our results suggest that audit committee chair change is positively associated with the absolute discretionary accruals.  Specifically, absolute discretionary accruals are significantly higher when there is a change in the audit committee chair.  These results are consistent with prior research that deviations from the predicted values of accruals is an indicator of “poor” audit quality.  An additional finding of this paper is that a person younger than 60 is more likely to be a new audit committee chair when there is a change and therefore will have less experience and contacts than the outgoing chair. An important implication of these results is that audit committee chair change can have a significant impact on the quality of the financial statements of a company as well as on the audit quality.

scholarly journals NÍVEL DE EVIDENCIAÇÃO AMBIENTAL E DESEMPENHO ECONÔMICO DE EMPRESAS: APLICANDO A ANÁLISE ENVOLTÓRIA DE DADOS

2013 ◽  
Vol 5 (1) ◽  
pp. 198-226
Author(s):  
Ilse Maria Beuren ◽  
Sabrina Do Nascimento ◽  
Irani Rocha
Keyword(s):  
Economic Performance ◽  
Information Disclosure ◽  
Complete Information ◽  
Financial Statements ◽  
Descriptive Study ◽  
Data Envelopment ◽  
Environmental Disclosure ◽  
Environmental Information Disclosure ◽  
Survey Results ◽  
The Relationship

The study poses to investigate the relationship between the level of environmental disclosure and economic performance of open capital companies as classified by the Você S/A – As Melhores Empresas para Você Trabalhar (The Best Companies to Work) guide. A descriptive study, employing a quantitative approach, was conducted via documental analysis of financial statements of the therein featured, 21 open capital companies. Survey results evidence that: a) in the environmental disclosure categorization, 680 data entries were found, ranging from 99 deemed complete information, 126 as incomplete and 455 absent; b) in terms of environmental disclosure score levels, 55% of the companies were graded as unsatisfactory, 35% regular and 9% good; and c) the relationship between corporate environmental disclosure levels and economic performance revealed bleak correlation. Thus, once employing the Data Envelopment Analysis (DEA) methodology, the study concludes that not all companies that presented higher environmental information disclosure levels attained efficient economic performance.

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