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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Publikasi Ekonomi dan Akuntansi
Chusnul Khotimah
Universitas Telkom
Economics, Econometrics & Finance

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Teori agensi : Teori agensi dalam perspektif akuntansi syariah Hilda Salman Said; Chusnul Khotimah; Dekri Ardiansyah; Hanifah Khadrinur; Marsheli Indira Putri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2757

Abstract

The application of Islamic accounting in Islamic banking companies has developed. Sharia accounting has the principle of disclosure based on Allah's orders in accordance with the principles of Islamic law fully and openly in submitting its financial statements, therefore disclosure of halal and nonhalal transactions is required as a form of responsibility to the public in accordance with AAOIFI and PSAK standards. However, this application often causes problems in agency theory regarding conflicts of interest that are not commensurate between the principal and the management. Therefore, the purpose of this study is to find out the theory of agency in the perspective of Sharia accounting. The method used in this study is a literature study method, by looking for relevant reference theories based on existing cases or problems. The results of this study show that it is very necessary to present transparent financial statements in order to reduce agency problems so that this can show evidence so that there is no information hidden by each company. With the transparency of this report, it can show that managers have honest and trustworthy behavior and do not commit acts prohibited by religion.
Uji Validitas dan Reliabilitas: Pemahaman Mahasiswa Akuntansi Terhadap Matakuliah Accounting For Business atau Pengantar Akuntansi Hilda Salman Said; Chusnul Khotimah; Dekri Ardiansyah; Hanifah Khadrinur
Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 2 (2023): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupea.v3i2.776

Abstract

Data collection tool using a questionnaire. The questionnaire used to assess accounting students' understanding of accounting in business courses must be valid and reliable. Validity is an index that shows that the measuring instrument measures the data correctly. The validity test can use the Pearson correlation technique for each score questionnaire and the total score questionnaire. The questionnaire instrument is said to be valid if the correlation value is positive and the probability value is less than the significant value of 0.05. The Cronbach's Alpha method is used to measure disappointment by showing that the questionnaire can be maintained and consistent, with the assumption that the questionnaire is said to be reliable if the Cronbach's Alpha value is more than the r table value. Based on the results of the validity test related to accounting students' understanding of accounting for business courses, it was explained that the questionnaire instruments related to assets, liabilities, and equity proved valid because they had a significant value on a validity test of less than 0.05, while the question instruments related to liabilities were not reliable.
Co-Authors Dekri Ardiansyah Hanifah Khadrinur Hilda Salman Said Marsheli Indira Putri