scholarly journals Dismantling Ideology and Power of Corporate Financial Statements

2020 ◽  
Vol 2 (2) ◽  
pp. 73-80
Author(s):  
Binti Shofiatul Jannah ◽  
Imam Buchori
Keyword(s):  
Content Analysis ◽  
Financial Statements ◽  
Financial Statement ◽  
Literature Study ◽  
Critical Content ◽  
Critical Content Analysis

This article aims to explain that critical content analysis  can be employed to dismantle ideology and power behind rhetoric and visual portraits conveyed in financial statement.  Literature study was used as methodology. The results indicate that reality can be deconstructed by means of lslamic teaching.

Stalking State Statutes: A Critical Content Analysis and Reflection on Social Science Research

2019 ◽  
pp. 1-22
Author(s):  
Caralin Branscum ◽  
Seth Wyatt Fallik ◽  
Krystal Garcia ◽  
Breanna Eason ◽  
Kayla Gursahaney
Keyword(s):  
Content Analysis ◽  
Social Science ◽  
Social Science Research ◽  
Science Research ◽  
Critical Content ◽  
State Statutes ◽  
Critical Content Analysis

scholarly journals Analysis Of Presentation Of Sharia Financial Statements According To Psak 101 At Pt. Mandiri Sharia Bank

2021 ◽  
Vol 2 (4) ◽  
pp. 1175-1183
Author(s):  
Fera Riske Anggita ◽  
Tommy Kuncara
Keyword(s):  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Relevant Information ◽  
Financial Accounting ◽  
Financial Statement ◽  
Islamic State ◽  
Literature Study ◽  
Financial Position ◽  
Other Information

The presentation of Islamic Financial Statements has been regulated in PSAK 101 and every bank needs to refer to it. As we know, PT Bank Syariah Mandiri is the number 1 largest Islamic bank in Indonesia and other information obtained by researchers, PT Bank Syariah Mandiri will merge with 2 other Islamic state-owned banks, namely PT Bank BNI Syariah and PT Bank BRI Syariah. Therefore, researchers are interested in examining whether the financial statements of PT Bank Syariah Mandiri are appropriate in applying the application of Financial Accounting Standards 101. The types of data used are qualitative and quantitative data, the data used are general company information and company financial statement information in 2019. Sources the data used is secondary data. The data collection method is literature study. In the financial statements of PT Bank Syariah Mandiri, the bank has reported all components of the financial statements in PSAK 101. In the Statement of Financial Position PT Bank Syariah Mandiri does not include the Istishna Assets in Settlement and Salam Receivable accounts in the Statement of Financial Position, but in PSAK 101 Paragraph 61 explains Statement of Financial Accounting Standards 101 does not regulate the composition or format of presentation of statement of financial position items. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position.

scholarly journals Kualitas Publikasi Laporan Keuangan Perguruan Tinggi Swasta Terhadap Kepatuhan Kewajiban Pajak Penghasilan Badan

Wahana ◽  
2021 ◽  
Vol 24 (1) ◽  
pp. 12-32
Author(s):  
Suwardi Suwardi
Keyword(s):  
Private Universities ◽  
Financial Statements ◽  
Financial Statement ◽  
Educational Institutions ◽  
Research Use ◽  
Literature Study ◽  
Non Profit ◽  
The Government ◽  
Data Collection Technique

Private Universities that were established by society through nonprofit institution have autonomy in managing their finances. Autonomy gives rise to the diversity of Private Universities’ financial statement. The government provides a tax exemption facility for the remnant of nonprofit institutions engaged in education with certain conditions, regulated by PMK 80/PMK.03/2009. This research was conducted to analyze the effect of the quality of the financial statements of Private Universities  on the execution of the tax exemption facility. Research was conducted by literature study method. The result of the research shows that the quality of the Private Universities’ financial statements  affect the execution of PMK 80/PMK.03/2009. Therefore, financial statements standardization and remnant recording regulation for Private Universities is needed, in order to optimizing the execution of the tax exemption facility given to educational institutions and to make sure the facility is given appropriately. The data collection technique used is literature study. This research use qualitative methods  in analyzing data and facts about private universities’ management and the taxation policies of non-profit organizations.

scholarly journals Young, Gifted, Black . . . and Country:

2020 ◽  
Vol 10 (2) ◽  
pp. 46-62
Author(s):  
Jennifer Gallagher ◽  
Melissa Wrenn
Keyword(s):  
Content Analysis ◽  
Funds Of Knowledge ◽  
Reciprocal Relationship ◽  
Community Cultural Wealth ◽  
Rural Setting ◽  
Children's Books ◽  
Cultural Wealth ◽  
Critical Content ◽  
Historical Figure ◽  
Critical Content Analysis

This article shares findings from a critical content analysis of five contemporary nonfiction children’s books. Each book centers on a gifted Black historical figure who spent at least part of their childhood in a rural setting. The analysis, using a funds-of-knowledge and community-cultural-wealth approach, revealed the situated nature of the child’s giftedness, including intersectional oppression they faced, various ways they enacted giftedness within their rural setting, and a reciprocal relationship with their community. In each book, the youth’s giftedness was supported by the community but also positively impacted the community.

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