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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Ihtiyath : Jurnal Manajemen Keuangan Syariah
Yurmaini Yurmaini, Yurmaini
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Kecurangan Akuntansi (Fraud Accounting) Dalam Perspektif Islam Yurmaini, Yurmaini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.93 KB)

Abstract

Fraud is unmeasurable false because fraud is like mistakes, with the factors inside the mistakes. The fraud accounting is the wrong view from the material facts in the financial report or journal. The wrong message can be delivered to share holders or creditors, or inside the organization to cover the incompetence, or cover financial disguise or cheating by the staff, agent etc. The cheating by the outsider such as seller, supplier, contractor, consultant or customer with double invoicing, giving the lower quality material, over credit limit or the misvalue of the goods. Accounting fraud in the view of Islam is the unacceptable action. Some fraud in accounting in the view of Islam : Ghulul, Risywah (bribe), Ghasab (take others property), Sariqah (stealing), Rihabah (robbery), Al-Maks (unidentified fee), Al-Ikhtilas (pick pocket), dan Al-Ihtihab.Keywords: fraud, accounting, cheating
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MAHASISWA JURUSAN AKUNTANSI SEBAGAI AKUNTAN PUBLIK (STUDI KASUS PADA MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS AL WASHLIYAH MEDAN) YURMAINI, YURMAINI
Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 3 No 1 (2019): Vol 3 No 1 September 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v3i1.1294

Abstract

The purpose of this study was to determine whether the work environment, professional recognition, professional training, and social values ??influence the career selection to become a public accountant. This research is included in the type of descriptive research with a quantitative approach. The primary data collection method is carried out using a questionnaire method that is distributed to respondents. The population in this study was the Accounting Department Students of the Faculty of Economics, University of Al Washliyah, Medan in 2014, amounting to 30 respondents. The results of this study are as follows: a) T test results can be seen that the work environment variable obtains the value of t-count> t-table = (2.548> 1.696) with a significance value of 0.016 <0.05, then H1 is accepted. This means that the work environment has a positive effect on perceptions of students majoring in career accounting to become public accountants. b) T test results can be seen that the professional recognition variable gets the value of t-count> t-table = (3.921> 1.696) with a significance value of 0.000 <0.05, then H2 is accepted. This means that income perceptions have a positive effect on perceptions of students majoring in career accounting into public accountants. c) t test results can be seen that the professional training variable obtains the value of t-count> t-table = (2.630> 1.696) with a significance value of 0.013 <0.05, then H3 is accepted. This means that the professional training factor has a positive effect on perceptions of students majoring in accounting as careers to become public accountants. d) The results of the t test on the variable social values ??get the value of t-count> t-table = (2.404> 1.696) with a significance value of 0.022 <0.05, then H4 is accepted. This means that social values ??have a positive effect on the interests of students majoring in accounting career to be public accountants.
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