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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Agung Praptapa
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Jurnal Riset Akuntansi Soedirman

 1 
A LITERATURE STUDY ON THE CONCEPT OF ISLAMIC BANKING AND FINANCE: HISTORICAL AND LAW PERSPECTIVES Eko Suyono; Wahyudin *; Agung Praptapa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.365 KB) | DOI: 10.32424/1.jras.2022.1.1.6041

Abstract

The concept of Islamic banking and finance significantly departs from its basic sources which are Quran and Sunna of the Prophet. Both sources strictly prohibit riba (usury) and gharar (gambling) in financial transactions and recommend for profit and loss sharing basis. Based on this principles, many Islamic financial experts and scholars try to develop some financial products which are in-line with the Islamic principles. Since then, Islamic banking provides several financial products such as Mudharaba, Murabaha, Musharaka, Istisna’a, Ijarah, Salam, etc, which are not violating the Islamic principles. When Muslims are able to utilize the Islamic principles in financing the business, thus the Islamic banking will be the best alternative for Muslim populace around the world.
THE INFLUENCE OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, PUBLIC OWNERSHIP ON EARNINGS MANAGEMENT IN LISTED COMPANIES IN THE TRANSPORTATION AND RETAIL SUBSECTOR IN 2016-2020 Aulia Hafidz Hawari; Agung Praptapa; Triani Arofah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.32 KB) | DOI: 10.32424/1.jras.2022.1.1.6369

Abstract

This research is research that uses a secondary data on Managerial Ownership, Institutional Ownership, Public Ownership, and Earnings Management in the Transportation and Retail Subsector that listed in Indonesia Stock Exchange in 2016-2020. This research takes the title: “The Influence of Managerial Ownership, Institutional Ownership, Public Ownership on Earnings Management in Listed Companies in the Transportation and Retail Subsector in 2016-2020”. The sample of this research was 14 companies which were obtained by purposive sampling technique. The research data is secondary data with documentation data collection from the Indonesia Stock Exchange and tested using multiple linear regression. The result of this research showing that the variable of Managerial Ownership, Institutional Ownership, and Institutional Ownership have no influence on Earnings Management.
Co-Authors Agus Sunarmo Aulia Hafidz Hawari EKO SUYONO Janitra Yoga Indratama Triani Arofah Wahyudin *