PENGARUH PENERAPAN STANDAR AKUNTANSI ZAKAT TERHADAP KUALITAS LAPORAN KEUANGAN BERDASARKAN AKUNTANSI SYARI'AH PADA LEMABAGA SYARI'AH

Fadillah, Nur (2007) PENGARUH PENERAPAN STANDAR AKUNTANSI ZAKAT TERHADAP KUALITAS LAPORAN KEUANGAN BERDASARKAN AKUNTANSI SYARI'AH PADA LEMABAGA SYARI'AH. Diploma thesis, Universitas Komputer Indonesia.

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Abstract

More financial of syari’ah institution as newly organization, generating big challenge for financial syari’ah iMore financial of syari’ah institution as newly organization, generating big challenge for financial syari’ah institution to look for the base for applying and different standard accountancy development with the standard accountancy of conventional financial institution and bank. The standard accountancy become the successful key of financial syari’ah institution in serving society approximately, so that like as a rule have to present the information which enough, reliably and relevant to all consumer, but remain in context of Islam syari’ah, should be get the quality of financial report. This research target is to know, learning, and performing comparison between theory which have been learned with the real practice that happened at institute, especially hit the influence of applying religious obligatory standard accountancy to financial statement quality according to syari’ah accountancy at syari’ah institute. In this research approach writer use the quantitative descriptive analysis research method. Sampling technique use the census method. As according to research device hence there are two research variable, that is independent variable (standard of religious obligatory accountancy) and dependent variable (quality of financial statement according to syari’ah accountancy at syari’ah institute). Based on the calculation and the research concluded that rS as much 0,183 means there is a close corellation between the two variable. The result of calculation is raccount = 1.937 until the result raccount ≥ r table wtih the value (0,937 ≥ 0,648) means hypothesis zero (Ho) refused and Alternative Hypothesis (Ha) accepted. The calculation of coefficient determination as 66% its mean there is correlation both of the variable, its mean there is influence between the Zakat standard accounting application towards the financial report quality based on Syari’ah accounting in Dompet Dhuafa Bandung, while the rest as 34% influenced by other factor.as like the recording of the report financials every various foundation nstitution to look for the base for applying and different standard accountancy development with the standard accountancy of conventional financial institution and bank. The standard accountancy become the successful key of financial syari’ah institution in serving society approximately, so that like as a rule have to present the information which enough, reliably and relevant to all consumer, but remain in context of Islam syari’ah, should be get the quality of financial report. This research target is to know, learning, and performing comparison between theory which have been learned with the real practice that happened at institute, especially hit the influence of applying religious obligatory standard accountancy to financial statement quality according to syari’ah accountancy at syari’ah institute. In this research approach writer use the quantitative descriptive analysis research method. Sampling technique use the census method. As according to research device hence there are two research variable, that is independent variable (standard of religious obligatory accountancy) and dependent variable (quality of financial statement according to syari’ah accountancy at syari’ah institute). Based on the calculation and the research concluded that rS as much 0,183 means there is a close corellation between the two variable. The result of calculation is raccount = 1.937 until the result raccount ≥ r table wtih the value (0,937 ≥ 0,648) means hypothesis zero (Ho) refused and Alternative Hypothesis (Ha) accepted. The calculation of coefficient determination as 66% its mean there is correlation both of the variable, its mean there is influence between the Zakat standard accounting application towards the financial report quality based on Syari’ah accounting in Dompet Dhuafa Bandung, while the rest as 34% influenced by other factor.as like the recording of the report financials every various foundation

Item Type: Thesis (Diploma)
Subjects: S1-Final Project > Fakultas Ekonomi Bisnis > Akuntansi > 2007
Divisions: Universitas Komputer Indonesia > Fakultas Ekonomi
Universitas Komputer Indonesia > Fakultas Ekonomi > Akuntansi (S1)
Depositing User: M.Kom Taryana Suryana
Date Deposited: 16 Nov 2016 07:47
Last Modified: 16 Nov 2016 07:47
URI: https://repository.unikom.ac.id/id/eprint/11094

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